{"id":604,"date":"2016-06-21T10:46:19","date_gmt":"2016-06-21T07:46:19","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=604"},"modified":"2016-06-21T10:46:19","modified_gmt":"2016-06-21T07:46:19","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-471","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/vergi-usul-kanunu-genel-tebligi-sira-no-471\/","title":{"rendered":"VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 471)"},"content":{"rendered":"

VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 471)<\/p>\n

<\/p>\n\n\n\n\n\n
21 Haziran 2016 SALI<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29749<\/td>\n<\/tr>\n
TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SIRA NO: 471)<\/p>\n

Yetki<\/strong><\/p>\n

MADDE 1 \u2013 <\/strong>(1) 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun 5 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cM\u00fckelleflerin vergi tarh\u0131na esas olan beyanlar\u0131, kesinle\u015fen vergi ve cezalar\u0131 ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f bulunan vergi ve ceza miktarlar\u0131 Maliye Bakanl\u0131\u011f\u0131nca a\u00e7\u0131klanabilir. Maliye Bakanl\u0131\u011f\u0131 bu yetkisini mahalline devredebilir. Ayr\u0131ca, kamu g\u00f6revlilerince yap\u0131lan adli ve idari soru\u015fturmalarla ilgili olarak talep edilen bilgi ve belgeler ile bankalara, yapacaklar\u0131 vergi tahsiline y\u00f6nelik bilgiler verilebilir. Sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri veya kulland\u0131klar\u0131 vergi inceleme raporuyla tespit olunanlar\u0131n, kanunla kurulmu\u015f mesleki kurulu\u015flar\u0131na ve 3568 say\u0131l\u0131 Kanunla kurulan birlik ve meslek odalar\u0131na bildirilmesi vergi mahremiyetini ihlal say\u0131lmaz. Bu takdirde kendilerine bilgi verilen ki\u015fi ve kurumlar da bu maddede yaz\u0131l\u0131 yasaklara uymak zorundad\u0131rlar. Maliye Bakanl\u0131\u011f\u0131 bilgilerin a\u00e7\u0131klanmas\u0131yla ilgili usulleri belirlemeye yetkilidir.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Bu h\u00fck\u00fcm uyar\u0131nca, ikmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatlar dolay\u0131s\u0131yla kesinle\u015fen vergi ve cezalar ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f vergi ve cezalar\u0131n a\u00e7\u0131klanmas\u0131na ili\u015fkin usuller 27\/1\/2001 tarihli ve 24300 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293) ile tespit edilmi\u015ftir.<\/p>\n

A\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131<\/strong><\/p>\n

MADDE 2 \u2013<\/strong> (1) An\u0131lan maddenin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye istinaden;<\/p>\n

a) 2016 y\u0131l\u0131nda yap\u0131lacak a\u00e7\u0131klamalar\u0131n, vergi dairesinin ilan koymaya mahsus yerlerinde as\u0131lmak suretiyle 15\/7\/2016 ile 15\/8\/2016 tarihleri (bu tarihler dahil olmak \u00fczere) aras\u0131nda T\u00fcrkiye genelindeki vergi dairelerinde, 1\/9\/2016 tarihinden itibaren de Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde yap\u0131lmas\u0131,<\/p>\n

b) A\u00e7\u0131klama kapsam\u0131na, her bir vergi dairesine 250.000 TL ve daha fazla borcu olan veya bu tutar ve \u00fczerinde kesinle\u015fen vergi ve cezas\u0131 bulunan m\u00fckelleflerin al\u0131nmas\u0131,<\/p>\n

c) Yap\u0131lacak a\u00e7\u0131klamada, 31\/12\/2015 tarihi itibar\u0131yla vadesi geldi\u011fi halde 30\/6\/2016 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan ve nev\u2019i itibar\u0131yla Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293) ile a\u00e7\u0131klama kapsam\u0131na al\u0131nd\u0131\u011f\u0131 belirtilen vergi ve cezalar ile 1\/6\/2015-31\/5\/2016 tarihleri aras\u0131nda kesinle\u015fen tarhiyatlar\u0131n dikkate al\u0131nmas\u0131,<\/p>\n

\u00e7) A\u00e7\u0131klanacak bilgiler, a\u00e7\u0131klaman\u0131n yap\u0131laca\u011f\u0131 yer ve di\u011fer hususlarda Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293) ile belirlenen esaslara uyulmas\u0131, ancak ayn\u0131 Tebli\u011fin \u201c\u0130nternet Ortam\u0131nda A\u00e7\u0131klama\u201d ba\u015fl\u0131kl\u0131 III\/B b\u00f6l\u00fcm\u00fcndeki haz\u0131rlanan listelerin g\u00f6nderilece\u011fi adresler ile ilgili a\u00e7\u0131klamalar\u0131 bak\u0131m\u0131ndan Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 ve Defterdarl\u0131klar\u0131n Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293)\u2019nin;<\/p>\n

1) (I-A) B\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listelerin birer \u00f6rne\u011fini (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Gelir Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131 (IV), Vergilendirme M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Devlet Mahallesi Merasim Cad. No:9\/1 \u00c7ankaya\/ANKARA) adresine g\u00f6ndermeleri,<\/p>\n

2) (I-B) B\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listelerin birer \u00f6rne\u011fini (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Tahsil\u00e2t ve \u0130htilafl\u0131 \u0130\u015fler Daire Ba\u015fkanl\u0131\u011f\u0131 II, Tahsil\u00e2t Takip ve Koordinasyon M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Yeni Ziraat Mah. Etlik Cad. No:16 06110D\u0131\u015fkap\u0131\/ANKARA) adresine g\u00f6ndermeleri,<\/p>\n

uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

A\u00e7\u0131klama kapsam\u0131na al\u0131nmayan alacaklar<\/strong><\/p>\n

MADDE 3 \u2013<\/strong> (1) A\u00e7\u0131klama kapsam\u0131na;<\/p>\n

a) 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanununun ge\u00e7ici 3 \u00fcnc\u00fc maddesi ve 3\/7\/2005 tarihli ve 5393 say\u0131l\u0131 Belediye Kanununun ge\u00e7ici 5 inci maddesi uyar\u0131nca Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Belediye Uzla\u015fma Komisyonu Ba\u015fkanl\u0131\u011f\u0131na yapt\u0131klar\u0131 takas ve mahsuba ili\u015fkin ba\u015fvurular\u0131 kabul edilen, b\u00fcy\u00fck\u015fehir belediyeleri\/belediyelerden ve bunlara ba\u011fl\u0131 kurulu\u015flar ile sermayesinin %50’sinden fazlas\u0131 b\u00fcy\u00fck\u015fehir belediyelerine\/belediyelere ait \u015firketlerden vadesi 31\/12\/2004 tarihi ve \u00f6ncesine rastlayan,<\/p>\n

b) 5216 say\u0131l\u0131 Kanunun ge\u00e7ici 3 \u00fcnc\u00fc maddesi kapsam\u0131nda daha \u00f6nce uzla\u015fmaya girmemi\u015f olan b\u00fcy\u00fck\u015fehir belediyeleri ve ba\u011fl\u0131 idareleri ile \u00fcyeleri belediyelerden olu\u015fan mahalli idare birliklerinden Hazine M\u00fcste\u015farl\u0131\u011f\u0131na bor\u00e7lu olan ve 13\/2\/2011 tarihli ve 6111 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 167 nci maddesine istinaden ba\u015fvuruda bulunmu\u015f olanlara ait vadesi 31\/12\/2004 tarihi ve \u00f6ncesine rastlayan,<\/p>\n

c) 4\/6\/2008 tarihli ve 5766 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunda ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun ge\u00e7ici 2 nci maddesine g\u00f6re taksitlendirilen,<\/p>\n

\u00e7) 6111 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden,<\/p>\n

d) 10\/9\/2014 tarihli ve 6552 say\u0131l\u0131 \u0130\u015f Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 ile Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na Dair Kanunun 73 \u00fcnc\u00fc maddesine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden,<\/p>\n

e) 6552 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131lan,<\/p>\n

alacaklar\u0131n al\u0131nmamas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 4 \u2013<\/strong> (1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 5 \u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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