{"id":3994,"date":"2012-06-26T14:52:33","date_gmt":"2012-06-26T14:52:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3994"},"modified":"2012-06-26T14:52:33","modified_gmt":"2012-06-26T14:52:33","slug":"1-sira-no-lu-mali-tatil-uygulamasi-hakkinda-genel-tebligin-diger-hususlar-baslikli-10-uncu-bolumune-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/06\/1-sira-no-lu-mali-tatil-uygulamasi-hakkinda-genel-tebligin-diger-hususlar-baslikli-10-uncu-bolumune-iliskin-duyuru\/","title":{"rendered":"1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin “Di\u011fer Hususlar” Ba\u015fl\u0131kl\u0131 10 uncu B\u00f6l\u00fcm\u00fcne \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"\"<\/a>2012 y\u0131l\u0131 i\u00e7in 3 Temmuzda ba\u015flayacak ve 20 Temmuzda sona erecek olan mali tatil <\/span><\/p>\n

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26-06-12 <\/span><\/p>\n

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1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d Ba\u015fl\u0131kl\u0131 10 uncu B\u00f6l\u00fcm\u00fcne \u0130li\u015fkin Duyuru<\/strong><\/strong><\/span><\/p>\n

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5604 say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanunun<\/span><\/a> uygulamas\u0131na ili\u015fkin olarak 30.06.2007 tarihli ve 26568 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin<\/span><\/a> \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 10 uncu b\u00f6l\u00fcm\u00fcn\u00fcn \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi ile \u015fans oyunlar\u0131 vergisine ili\u015fkin olarak verilmesi gereken beyannamelerin verilme ve \u00f6deme s\u00fcrelerinin mali tatil nedeniyle uzamas\u0131n\u0131n s\u00f6z konusu olmayaca\u011f\u0131na ili\u015fkin k\u0131sm\u0131 Dan\u0131\u015ftay Yedinci Daire Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.12.2011 tarihli ve Esas No:2009\/2636, Karar No:2011\/9721 say\u0131l\u0131 karar\u0131 ile iptal edilmi\u015ftir.<\/span><\/p>\n<\/div>\n<\/div>\n

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Bu durumda, 2012 y\u0131l\u0131 i\u00e7in 3 Temmuzda ba\u015flayacak ve 20 Temmuzda sona erecek olan mali tatil kapsam\u0131na \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi ile \u015fans oyunlar\u0131 vergisine ili\u015fkin olarak verilmesi gereken beyannamelerin verilme ve \u00f6deme s\u00fcreleri de d\u00e2hil olmaktad\u0131r.<\/span><\/p>\n<\/div>\n<\/div>\n

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Buna g\u00f6re, \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi ile \u015fans oyunlar\u0131 vergisine ili\u015fkin olarak verilmesi gereken beyannamelerin verilme ve \u00f6deme s\u00fcreleri a\u015fa\u011f\u0131daki tabloda s\u00f6z konusu iptal h\u00fckm\u00fc gere\u011fince yeniden d\u00fczenlenmi\u015ftir. Verilme s\u00fcreleri mali tatile rastlayan beyannameler i\u00e7in dileyen m\u00fckellef ve sorumlular\u0131n mali tatil s\u00fcresi i\u00e7erisinde de beyanname vermelerinin m\u00fcmk\u00fcn oldu\u011fu tabiidir.<\/span><\/p>\n<\/div>\n<\/div>\n

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Di\u011fer taraftan, s\u00f6z konusu Kararda 1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 10 uncu b\u00f6l\u00fcm\u00fcn\u00fcn kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilen beyannamelerin \u00f6deme s\u00fcrelerinin mali tatil sebebiyle s\u00f6z konusu s\u00fcrelerin uzamas\u0131n\u0131n m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131na ili\u015fkin k\u0131sm\u0131n\u0131n hukuken yok h\u00fckm\u00fcnde (keenlemyek\u00fcn) oldu\u011fu ifade edilmektedir.<\/span><\/p>\n<\/div>\n<\/div>\n

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Bu durumda, kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilen beyannamelerin \u00f6deme s\u00fcreleri de mali tatil kapsam\u0131nda de\u011ferlendirilecek olup, s\u00f6z konusu beyannamelerin \u00f6deme s\u00fcresi de mali tatil nedeniyle uzayacakt\u0131r. 2012 y\u0131l\u0131nda uygulanacak mali tatilde, \u00f6deme s\u00fcresi mali tatile rastlayan kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilen beyannamelerin \u00f6deme s\u00fcreleri 27 Temmuz 2012 tarihine uzayacakt\u0131r.<\/span><\/p>\n<\/div>\n<\/div>\n

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Di\u011fer taraftan, s\u00f6z konusu karar Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu nezdinde temyiz edilmi\u015ftir. Temyizin neticesi ayr\u0131ca ilan edilecektir.<\/span><\/p>\n<\/div>\n<\/div>\n

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\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130, BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130, \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 \u0130LE \u015eANS OYUNLARI VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N OLARAK VER\u0130LMES\u0130 GEREKEN BEYANNAMELER\u0130N MAL\u0130 TAT\u0130LE G\u00d6RE BEYAN S\u00dcRELER\u0130<\/span><\/strong><\/p>\n

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\n\n\n\n\n\n\n\n\n\n\n\n\n
Ay<\/span><\/strong><\/td>\n\u0130lk Tarih<\/span><\/strong><\/td>\nSon Tarih<\/span><\/strong><\/td>\nKonu<\/span><\/strong><\/td>\n<\/tr>\n
Temmuz<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\n16-30 Haziran 2012 D\u00f6nemine \u0130li\u015fkin Petrol ve Do\u011falgaz \u00dcr\u00fcnlerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Kolal\u0131 Gazoz, Alkoll\u00fc \u0130\u00e7ecekler ve T\u00fct\u00fcn Mamullerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Dayan\u0131kl\u0131 T\u00fcketim ve Di\u011fer Mallara \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Motorlu Ta\u015f\u0131t Ara\u00e7lar\u0131na \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin (Tescile Tabi Olmayanlar) Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>\u00d6zel \u0130leti\u015fim Vergisinin Beyan\u0131 <\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>Banka ve Sigorta Muameleleri Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n20\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>\u015eans Oyunlar\u0131 Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n16\/07\/2012<\/span><\/td>\n27\/07\/2012<\/span><\/td>\n1-15 Temmuz 2012 D\u00f6nemine Ait Petrol ve Do\u011falgaz \u00dcr\u00fcnlerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin Beyan\u0131<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130, BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130, \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 \u0130LE \u015eANS OYUNLARI VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N OLARAK VER\u0130LMES\u0130 GEREKEN BEYANNAMELER\u0130N MAL\u0130 TAT\u0130LE G\u00d6RE \u00d6DEME S\u00dcRELER\u0130<\/span><\/strong><\/p>\n

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Ay<\/span><\/strong><\/td>\n\u0130lk Tarih<\/span><\/strong><\/td>\nSon Tarih<\/span><\/strong><\/td>\nKonu<\/span><\/strong><\/td>\n<\/tr>\n
Temmuz<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\n16-30 Haziran 2012 D\u00f6nemine \u0130li\u015fkin Petrol ve Do\u011falgaz \u00dcr\u00fcnlerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Kolal\u0131 Gazoz, Alkoll\u00fc \u0130\u00e7ecekler ve T\u00fct\u00fcn Mamullerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Dayan\u0131kl\u0131 T\u00fcketim ve Di\u011fer Mallara \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait Motorlu Ta\u015f\u0131t Ara\u00e7lar\u0131na \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin (Tescile Tabi Olmayanlar) \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>\u00d6zel \u0130leti\u015fim Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>Banka ve Sigorta Muameleleri Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n01\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\nHaziran 2012 D\u00f6nemine Ait <\/span>\u015eans Oyunlar\u0131 Vergisinin \u00d6demesi<\/span><\/strong><\/td>\n<\/tr>\n
<\/td>\n16\/07\/2012<\/span><\/td>\n30\/07\/2012<\/span><\/td>\n1-15 Temmuz 2012 D\u00f6nemine Ait Petrol ve Do\u011falgaz \u00dcr\u00fcnlerine \u0130li\u015fkin <\/span>\u00d6zel T\u00fcketim Vergisinin \u00d6demesi <\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2012 y\u0131l\u0131 i\u00e7in 3 Temmuzda ba\u015flayacak ve 20 Temmuzda sona erecek olan mali tatil  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3994","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=3994"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3994\/revisions"}],"predecessor-version":[{"id":3996,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3994\/revisions\/3996"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}