{"id":15821,"date":"2012-05-24T08:13:50","date_gmt":"2012-05-24T06:13:50","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=15821"},"modified":"2012-05-24T08:13:57","modified_gmt":"2012-05-24T06:13:57","slug":"yapilandirmaya-yine-af-geliyor","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/yapilandirmaya-yine-af-geliyor\/","title":{"rendered":"Yap\u0131land\u0131rmaya Yine Af geliyor"},"content":{"rendered":"<p>Ge\u00e7en y\u0131l y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0 vergi ve prim bor\u00e7lar\u0131na \u00f6deme kolayl\u0131\u011f\u0131 getiren yasadan yararlanand\u0131klar\u0131 halde baz\u0131 nedenlerle bu haklar\u0131 yananlara ikinci hak \u015fans\u0131 do\u011fdu. TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019nda kabul edilen torba yasaya eklenen bir madde ile yap\u0131land\u0131rmadan yararland\u0131\u011f\u0131 halde taksitlerini \u00f6deyemedi\u011fi i\u00e7in bu hakk\u0131n\u0131 kaybeden 1 milyon vergi bor\u00e7lusuna yeniden yap\u0131land\u0131rma imkan\u0131 getiriliyor.<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1591596856\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p><strong>4 ay i\u00e7inde \u00f6denme \u015fart\u0131 geldi<br \/>\n<\/strong><br \/>\n6111 say\u0131l\u0131 kanun kapsam\u0131nda, vergi bor\u00e7lular\u0131na yeniden yap\u0131land\u0131rma imkan\u0131 sa\u011flanm\u0131\u015ft\u0131. S\u00f6z konusu yasan\u0131n ilk y\u0131l\u0131nda, vergi bor\u00e7lular\u0131n\u0131n bir k\u0131sm\u0131 taksitlerini 2\u2019nin \u00fczerinde aksatt\u0131. Bu da, m\u00fckelleflerin yap\u0131land\u0131rmadan elde ettikleri haklar\u0131 kaybetmesine yol a\u00e7t\u0131. Ekonomi y\u00f6netimi de, bu kapsamdaki vergi bor\u00e7lular\u0131na ikinci bir \u015fans verme karar\u0131 ald\u0131. Karar do\u011frultusunda da, d\u00fcn TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019nda kabul edilen ve yak\u0131nda Meclis\u2019te g\u00f6r\u00fc\u015f\u00fclmeye ba\u015flanacak olan madde haz\u0131rland\u0131. Ge\u00e7ici maddede, taksitlerini aksatt\u0131\u011f\u0131 i\u00e7in, hakk\u0131n\u0131 kaybeden m\u00fckelleflere \u2018aksatt\u0131klar\u0131 taksitleri ve gecikme zamlar\u0131n\u0131\u2019 4 ay i\u00e7inde \u00f6derlerse, yap\u0131land\u0131rmaya devam etme hakk\u0131 verildi.<\/p>\n<p><strong>Kapsamda 5 milyarl\u0131k bor\u00e7\u00a0 var<br \/>\n<\/strong><br \/>\nS\u00f6z konusu d\u00fczenlemenin yakla\u015f\u0131k 1 milyon m\u00fckellefi ilgilendirdi\u011fi bildirildi. Yine d\u00fczenleme kapsam\u0131nda yakla\u015f\u0131k 5 milyar liral\u0131k vergi borcunun yeniden yap\u0131land\u0131r\u0131lmas\u0131na imkan sa\u011fland\u0131\u011f\u0131 kaydedildi. D\u00fczenlemenin hayata ge\u00e7mesi ile birlikte, 2011 y\u0131l\u0131nda borcunun taksitlerini aksatanlar ba\u015fvuruda bulunacaklar ve aksatt\u0131klar\u0131 bor\u00e7lar\u0131 d\u00f6rt ay i\u00e7inde \u00f6deyecekler. 4 ay\u0131n sonunda ise yap\u0131land\u0131rmadan kald\u0131klar\u0131 yerden devam edecekler.<\/p>\n<p><strong>\u0130K\u0130NC\u0130 HAK SADECE 2011 YILINI KAPSAYACAK<br \/>\n<\/strong><br \/>\n&#8211; D\u00fczenleme sadece vergi bor\u00e7lar\u0131n\u0131 kaps\u0131yor.<\/p>\n<p>&#8211; D\u00fczenlemeden, 2011 y\u0131l\u0131nda cari ve eski bor\u00e7lar\u0131n\u0131 aksatan m\u00fckellefler yararlanacak.<\/p>\n<p>&#8211; D\u00fczenlemeden yararlanacak vergi bor\u00e7lar\u0131nda, torba yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihe kadar olan bor\u00e7lar esas al\u0131nacak.<\/p>\n<p>&#8211; M\u00fckellefler, taksitleri, gecikme zamm\u0131 ile birlikte d\u00f6rt ay i\u00e7inde \u00f6deyecekler.<\/p>\n<p>&#8211; S\u00f6z konusu maddenin de yer ald\u0131\u011f\u0131 torba yasa \u00f6n\u00fcm\u00fczdeki g\u00fcnlerde Meclis\u2019e gelecek.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-2757498689\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Astronomik de\u011feri olan konutun KDV\u2019si y\u00fcksek olacak<\/p>\n<p>TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019nda ele al\u0131nan Amme Alacaklar\u0131 Tahsili Tasar\u0131s\u0131\u2019nda yap\u0131lan de\u011fi\u015fiklikle, konutlardan al\u0131nan KDV oran\u0131 ve \u015firketlerin bor\u00e7lanmas\u0131nda bir tak\u0131m de\u011fi\u015fiklikler yap\u0131ld\u0131. Tasar\u0131ya g\u00f6re bankalar ve finans kurulu\u015flar\u0131 d\u0131\u015f\u0131nda kalan \u015firketler, yabanc\u0131 kaynaklardan yapacaklar\u0131 bor\u00e7lanmalar\u0131ndaki faiz-di\u011fer giderlerinin y\u00fczde 10\u2019una kadarl\u0131k k\u0131sm\u0131n\u0131 gider olarak yazamayacaklar. Daha \u00f6nce s\u00f6z konusu d\u00fczenlemede bankalar ve finans kurulu\u015flar\u0131n\u0131n da bu kapsamda olmas\u0131 planlan\u0131yordu.<\/p>\n<p>Tasar\u0131ya ili\u015fkin olu\u015fturulan Alt Komisyon Ba\u015fkan\u0131 Recai Berber, maddeyle Bakanlar Kurulu\u2019na bu yetkiyi kullanma imkan\u0131 verilece\u011fini, s\u00f6z konusu d\u00fczenlemeyle bu t\u00fcr giderlerin y\u00fczde 10\u2019una kadarl\u0131k k\u0131sm\u0131n\u0131n gider yaz\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ildi\u011fine dikkat \u00e7ekerek \u201cBankalar Birli\u011fi ve meslek kurulu\u015flar\u0131yla da yapt\u0131\u011f\u0131m\u0131z de\u011ferlendirmede bankalar ve finans kurulu\u015flar\u0131 kapsamdan \u00e7\u0131kar\u0131ld\u0131\u201d dedi.<\/p>\n<p>Mevcut durumda \u015firketlerin bu \u00f6demeleri gider g\u00f6stermede s\u0131n\u0131r bulunmuyor. Berber, yap\u0131lan de\u011fi\u015fiklikle, \u00f6zsermayesi g\u00fc\u00e7l\u00fc olan \u015firketlerin de bu madde kapsam\u0131ndan \u00e7\u0131kar\u0131ld\u0131\u011f\u0131n\u0131 ve \u00f6zkayna\u011f\u0131 a\u015fan bor\u00e7lanmaya k\u0131s\u0131tlama getirildi\u011fini vurgulad\u0131. Tasar\u0131da ayr\u0131ca konut sat\u0131\u015flar\u0131nda uygulanan KDV\u2019nin farkl\u0131la\u015ft\u0131r\u0131lmas\u0131na y\u00f6nelik madde de de\u011fi\u015fti. Yani metrekare d\u00fczenlemesine g\u00f6re yap\u0131lan uygulaman\u0131n, de\u011fer esas\u0131na g\u00f6re d\u00fczenlenmesi \u00f6ng\u00f6r\u00fcld\u00fc. Berber \u201c150 metrekarenin alt\u0131nda ama astronomik de\u011feri olan konutlar\u0131n KDV\u2019sinin farkl\u0131la\u015ft\u0131r\u0131lmas\u0131 y\u00f6ntemine gidilecek\u201d dedi. Mevcut mevzuata g\u00f6re 150 metrekarenin alt\u0131ndaki konutlarda y\u00fczde 1, \u00fcst\u00fcndeki konutlarda y\u00fczde 18\u2019lik KDV uygulamas\u0131 bulunuyor.<\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3343681452\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Bigpara<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ge\u00e7en y\u0131l y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0 vergi ve prim bor\u00e7lar\u0131na \u00f6deme kolayl\u0131\u011f\u0131 getiren yasadan yararlanand\u0131klar\u0131 halde baz\u0131 nedenlerle bu haklar\u0131 yananlara ikinci hak \u015fans\u0131 do\u011fdu. TBMM Plan&hellip;<\/p>\n","protected":false},"author":2,"featured_media":1481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/15821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=15821"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/15821\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/1481"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=15821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=15821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=15821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}