{"id":6806,"date":"2014-12-22T13:00:00","date_gmt":"2014-12-22T13:00:00","guid":{"rendered":"http:\/\/www.mertcanpolat.com.tr\/dev\/index.php\/2014\/12\/22\/torba-yasada-son-tarih-31-aralik\/"},"modified":"2014-12-22T13:00:00","modified_gmt":"2014-12-22T13:00:00","slug":"torba-yasada-son-tarih-31-aralik","status":"publish","type":"post","link":"http:\/\/www.mertcanpolat.com.tr\/dev\/torba-yasada-son-tarih-31-aralik\/","title":{"rendered":"TORBA YASADA SON TAR\u0130H 31 ARALIK"},"content":{"rendered":"<p><b>Yalova Defterdar Vekili Zeynel Y\u0131lmaz halk aras\u0131nda \u201cTorba Yasa\u201d olarak bilinen baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n ba\u015fvuru tarihinin 31 Aral\u0131k 2014 tarihinde sona erece\u011fini kaydetti.<\/b>   <\/p>\n<p> <span style=\"font-size:14px;\">Yalova Defterdar Vekili Zeynel Y\u0131lmaz halk aras\u0131nda \u201cTorba Yasa\u201d olarak bilinen baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n ba\u015fvuru tarihinin 31 Aral\u0131k 2014 tarihinde sona erece\u011fini kaydetti.<\/span> <\/p>\n<p> <span style=\"font-size:14px;\">Y\u0131lmaz, Torba Yasa ile ilgili ba\u015fvuru s\u00fcresinin Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan 31 Aral\u0131k 2014 tarihine kadar uzat\u0131ld\u0131\u011f\u0131n\u0131 hat\u0131rlatt\u0131. Y\u0131lmaz, konuyla ilgili yapt\u0131\u011f\u0131 a\u00e7\u0131klamada, \u015fu ana kadar yasadan faydalanmak isteyen 9 bin 170 ki\u015finin defterdarl\u0131\u011fa ba\u015fvuruda bulundu\u011funu belirterek, \u201cBilindi\u011fi \u00fczere kamuoyunda &#8216;torba yasa&#8217; olarak da an\u0131lan &#8216;\u0130\u015f Kanunu \u0130le Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 \u0130le Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na Dair Kanun&#8217; Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince takip edilen baz\u0131 amme alacaklar\u0131 ile b\u00fcy\u00fck\u015fehir belediyeleri su ve kanalizasyon idarelerinin ve belediyelerin baz\u0131 alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 ile Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince takip edilen baz\u0131 amme alacaklar\u0131n\u0131n terkinine ili\u015fkin d\u00fczenlemeler yer almakta olup, kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklarla ilgili d\u00fczeltme i\u015flemlerinin yap\u0131lmas\u0131na imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r\u201d ifadesini kulland\u0131.<\/span> <\/p>\n<p> <span style=\"font-size:14px;\">Yasayla ilgili detayl\u0131 bilgi veren Y\u0131lmaz, a\u00e7\u0131klamas\u0131n\u0131 \u015f\u00f6yle s\u00fcrd\u00fcrd\u00fc:<\/span> <\/p>\n<p> <span style=\"font-size:14px;\">\u201cS\u00f6z konusu yasa kapsam\u0131na Gelir Vergisi, Kurumlar Vergisi, Katma De\u011fer Vergisi, \u00d6zel T\u00fcketim Vergisi, Veraset ve \u0130ntikal Vergisi, Damga Vergisi, Motorlu Ta\u015f\u0131tlar Vergisi, Gelir ve Kurum Ge\u00e7ici Vergisi, \u0130dari Para Cezalar\u0131 ile Har\u00e7lar Kanunu Kapsam\u0131ndaki Alacaklar, 213 say\u0131l\u0131 kanun kapsam\u0131na giren vergiler ve vergi cezalar\u0131 ile bunlara ba\u011fl\u0131 gecikme faizleri, gecikme zamlar\u0131 gibi fer\u2019i alacaklar, 6183 say\u0131l\u0131 A.A.T.U.H.Kanun kapsam\u0131nda tahsil dairelerinde takip edilen alacaklar ve idari para cezalar\u0131, Emlak Vergileri, \u00c7evre Temizlik Vergisi ve Belediyelerin su alacaklar\u0131 ve bunlara ba\u011fl\u0131 her t\u00fcrl\u00fc ceza ve zamlar\u0131 girmekte olup, bor\u00e7lu M\u00fckelleflerimizin 31 Aral\u0131k 2014 tarihi mesai saati bitimine kadar, vergi dairelerine yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131; Ayr\u0131ca, kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklarla ilgili d\u00fczeltme i\u015flemleri i\u00e7in ise, 31 Aral\u0131k 2014 tarihi mesai saati bitimine kadar bor\u00e7lu bulunduklar\u0131 idarelere (tahsil dairelerine) yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131 gerekmektedir. Yasadan yararlanmak isteyen m\u00fckelleflerimizin ba\u015fvurular\u0131n\u0131 yaz\u0131l\u0131 olarak yapmas\u0131 gerekmekte olup, taahh\u00fctl\u00fc posta veya APS ile g\u00f6nderilmesi halinde postaya verildi\u011fi tarih, adi posta ile g\u00f6nderilmesi halinde ise tahsil dairesinin kay\u0131tlar\u0131na intikal etti\u011fi tarih ba\u015fvuru tarihi olarak dikkate al\u0131nacakt\u0131r. Ba\u015fvurular\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi (www.gib.gov.tr) \u00fczerinden internet vergi dairesine eri\u015fmek suretiyle yap\u0131lmas\u0131 halinde, ba\u015fvuru tarihi elektronik ortamda ba\u015fvurunun yap\u0131ld\u0131\u011f\u0131 tarih olacakt\u0131r.\u201d<\/span> <\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yalova Defterdar Vekili Zeynel Y\u0131lmaz halk aras\u0131nda \u201cTorba Yasa\u201d olarak bilinen baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n ba\u015fvuru tarihinin 31<\/p>\n","protected":false},"author":1,"featured_media":6807,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/posts\/6806"}],"collection":[{"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/comments?post=6806"}],"version-history":[{"count":0,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/posts\/6806\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/media\/6807"}],"wp:attachment":[{"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/media?parent=6806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/categories?post=6806"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.mertcanpolat.com.tr\/dev\/wp-json\/wp\/v2\/tags?post=6806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}