{"id":713,"date":"2016-12-27T17:06:21","date_gmt":"2016-12-27T15:06:21","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=713"},"modified":"2016-12-27T17:06:21","modified_gmt":"2016-12-27T15:06:21","slug":"2017-yilinda-uygulanacak-olan-had-ve-miktarlar-vuk-genel-tebligi-seri-no-476","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/2017-yilinda-uygulanacak-olan-had-ve-miktarlar-vuk-genel-tebligi-seri-no-476\/","title":{"rendered":"2017 Y\u0131l\u0131nda Uygulanacak Olan Had ve Miktarlar – VUK Genel Tebli\u011fi (Seri No: 476)"},"content":{"rendered":"

2017 y\u0131l\u0131 i\u00e7in ge\u00e7erli olacak Vergi Usul Kanununda d\u00fczenlenmi\u015f olan Had ve Miktarlar a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

01.01.2017 tarihi itibariyle ge\u00e7erli olan Had ve Miktarlara ait tablo a\u015fa\u011f\u0131da yer almaktad\u0131r. Vergi Usul Kanununda yer alan madde numaralar\u0131na g\u00f6re ayr\u0131\u015ft\u0131r\u0131lm\u0131\u015f ve a\u00e7\u0131klamalar\u0131n kar\u015f\u0131l\u0131\u011f\u0131 gelen TL Tutarlar baz al\u0131narak uygulanacakt\u0131r.<\/p>\n

2017 Y\u0131l\u0131nda Uygulanacak Olan Had ve Miktarlar 29931 Say\u0131l\u0131 Resm\u00ee Gazetede, VUK Genel Tebli\u011fi S\u0131ra No:476’da yay\u0131nland\u0131.<\/p>\n

2017 Y\u0131l\u0131nda Uygulanacak Olan Ve Vergi Usul Kanununda Yer Alan Had Ve Tutarlar:<\/u><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\nMADDE NO \u2013 KONUSU<\/u><\/strong><\/td>\n
\nTutar (TL)<\/u><\/strong><\/p>\n

 <\/td>\n<\/tr>\n

MADDE 104-<\/strong><\/td>\n\u0130lan\u0131n \u015fekli<\/strong><\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n1- \u0130lan\u0131n vergi dairesinde yap\u0131lmas\u0131<\/p>\n

 <\/td>\n

2.000<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n

 <\/td>\n3- \u0130lan\u0131n;<\/p>\n

– Vergi dairesinin bulundu\u011fu yerde yay\u0131mlanan bir veya daha fazla<\/p>\n

gazetede yap\u0131lmas\u0131<\/p>\n

– T\u00fcrkiye genelinde yay\u0131mlanan gazetelerden birinde ayr\u0131ca<\/p>\n

yap\u0131lmas\u0131<\/td>\n

\u00a0<\/strong><\/p>\n

2.000-200.000<\/strong><\/p>\n

\u00a0\u00a0<\/strong><\/p>\n

200.000 ve \u00fczeri<\/strong><\/td>\n<\/tr>\n

M\u00dcKERRER<\/strong><\/p>\n

MADDE 115-<\/strong><\/td>\n

\u00a0<\/strong><\/p>\n

Tahakkuktan vazge\u00e7me<\/strong><\/td>\n

\u00a0<\/strong><\/p>\n

24<\/strong><\/td>\n<\/tr>\n

MADDE 153\/A-<\/strong><\/td>\nTeminat tutar\u0131<\/strong><\/td>\n90<\/strong>.000<\/strong><\/td>\n<\/tr>\n
MADDE 177-<\/strong><\/td>\nBilan\u00e7o hesab\u0131 esas\u0131na g\u00f6re defter tutma hadleri<\/strong><\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n1- Y\u0131ll\u0131k;<\/p>\n

– Al\u0131\u015f tutar\u0131<\/p>\n

– Sat\u0131\u015f tutar\u0131<\/p>\n

 <\/td>\n

\u00a0<\/strong><\/p>\n

170.000<\/strong><\/p>\n

230.000<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n

 <\/td>\n2- Y\u0131ll\u0131k gayrisafi i\u015f has\u0131lat\u0131<\/p>\n

 <\/td>\n

90.000<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n

 <\/td>\n3- \u0130\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n toplam\u0131<\/td>\n1<\/strong>70<\/strong>.000<\/strong><\/td>\n<\/tr>\n
MADDE 232-<\/strong><\/td>\nFatura kullanma mecburiyeti<\/strong><\/td>\n900<\/strong><\/td>\n<\/tr>\n
MADDE 252–<\/a><\/strong><\/td>\nMuhtarlar\u0131n karne tasdikinde ald\u0131\u011f\u0131 har\u00e7<\/strong><\/td>\n2,40<\/strong><\/td>\n<\/tr>\n
MADDE 313-<\/strong><\/td>\nDo\u011frudan gider yaz\u0131lacak demirba\u015f ve pe\u015ftemall\u0131klar<\/strong><\/td>\n90<\/strong>0<\/strong><\/td>\n<\/tr>\n
MADDE 343-<\/strong><\/td>\nEn az ceza haddi<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n\u00a0 <\/strong>– Damga vergisinde<\/p>\n

\u00a0 <\/strong>– Di\u011fer vergilerde<\/td>\n

\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a011<\/strong><\/p>\n

\u00a021<\/strong><\/td>\n<\/tr>\n

MADDE 352-\u00a0<\/strong><\/p>\n

 <\/td>\n

Usuls\u00fczl\u00fck dereceleri ve cezalar\u0131<\/strong><\/p>\n

(Kanuna ba\u011fl\u0131 cetvel)<\/strong><\/td>\n

 <\/td>\n<\/tr>\n
 <\/p>\n

 <\/td>\n

I inci derece usuls\u00fczl\u00fckler<\/u><\/em><\/strong><\/p>\n

 <\/p>\n

1- Sermaye \u015firketleri<\/p>\n

\u00a0<\/em><\/strong><\/td>\n

 <\/p>\n

 <\/p>\n

130<\/strong><\/p>\n

 <\/td>\n<\/tr>\n

 <\/td>\n2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest<\/p>\n

meslek erbab\u0131<\/p>\n

 <\/td>\n

80<\/strong><\/td>\n<\/tr>\n
 <\/td>\n3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/p>\n

\u00a0<\/em><\/strong><\/td>\n

40<\/strong><\/td>\n<\/tr>\n
 <\/td>\n4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi<\/p>\n

olanlar<\/p>\n

 <\/td>\n

19<\/strong><\/td>\n<\/tr>\n
 <\/td>\n5- Kazanc\u0131 basit usulde tespit edilenler<\/p>\n

\u00a0<\/em><\/strong><\/td>\n

11<\/strong><\/td>\n<\/tr>\n
 <\/td>\n6- Gelir vergisinden muaf esnaf<\/p>\n

 <\/td>\n

5<\/strong><\/td>\n<\/tr>\n
 <\/td>\nII nci derece usuls\u00fczl\u00fckler<\/u>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/strong><\/p>\n

 <\/p>\n

1- Sermaye \u015firketleri<\/p>\n

\u00a0<\/u><\/em><\/strong><\/td>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

70<\/strong><\/td>\n<\/tr>\n

 <\/td>\n2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest<\/p>\n

meslek erbab\u0131<\/p>\n

\u00a0<\/u><\/em><\/strong><\/td>\n

40<\/strong><\/td>\n<\/tr>\n
 <\/td>\n3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/p>\n

\u00a0<\/u><\/em><\/strong><\/td>\n

19<\/strong><\/td>\n<\/tr>\n
 <\/td>\n4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi<\/p>\n

olanlar<\/p>\n

 <\/td>\n

11<\/strong><\/td>\n<\/tr>\n
 <\/td>\n5- Kazanc\u0131 basit usulde tespit edilenler<\/p>\n

 <\/td>\n

5<\/strong><\/td>\n<\/tr>\n
 <\/p>\n

 <\/p>\n

 <\/td>\n

6- Gelir vergisinden muaf esnaf<\/p>\n

 <\/td>\n

2,80<\/strong><\/td>\n<\/tr>\n
MADDE NO \u2013 KONUSU<\/u><\/strong><\/td>\nTutar (TL)<\/u><\/strong><\/p>\n

 <\/td>\n<\/tr>\n

MADDE 353-<\/strong><\/td>\nFatura ve benzeri evrak verilmemesi ve al\u0131nmamas\u0131 ile di\u011fer<\/strong><\/p>\n

\u015fekil v<\/strong>e<\/a> usul h\u00fck\u00fcmlerine uyulmamas\u0131<\/strong><\/td>\n

 <\/td>\n<\/tr>\n
 <\/td>\n1- Fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu,\u00a0 serbest meslek<\/p>\n

makbuzu verilmemesi, al\u0131nmamas\u0131<\/p>\n

– Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nevine ili\u015fkin olarak kesilecek<\/p>\n

toplam ceza<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0210<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0110.000<\/strong><\/td>\n<\/tr>\n

 <\/td>\n2–<\/strong> Perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz fi\u015fi,\u00a0\u00a0 giri\u015f ve yolcu<\/p>\n

ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma\u00a0 irsaliyesi, yolcu listesi, g\u00fcnl\u00fck<\/p>\n

m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131nca d\u00fczenleme zorunlulu\u011fu<\/p>\n

getirilen belgelerin d\u00fczenlenmemesi,\u00a0 kullan\u0131lmamas\u0131 veya<\/p>\n

bulundurulmamas\u0131<\/p>\n

 <\/p>\n

– Her bir belge nev\u2019ine ili\u015fkin olarak her bir tespit i\u00e7in \u00a0toplam ceza<\/p>\n

 <\/p>\n

– Her bir belge nev\u2019ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam<\/p>\n

ceza<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0210<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a011.000<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 110.000<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n

 <\/td>\n4- Maliye Bakanl\u0131\u011f\u0131nca tutulma ve g\u00fcn\u00fc g\u00fcn\u00fcne kay\u0131t edilme<\/p>\n

mecburiyeti getirilen defterlerin; bulundurulmamas\u0131, g\u00fcn\u00fc g\u00fcn\u00fcne<\/p>\n

kay\u0131t yap\u0131lmamas\u0131, yetkililere ibraz edilmemesi ile levha<\/p>\n

bulundurma ve asma mecburiyetine uyulmamas\u0131<\/p>\n

 <\/td>\n

210<\/strong><\/td>\n<\/tr>\n
 <\/td>\n6- Belirlenen muhasebe standartlar\u0131na, tek d\u00fczen\u00a0 hesap plan\u0131na ve<\/p>\n

mali tablolara ili\u015fkin usul ve esaslar ile muhasebeye y\u00f6nelik<\/p>\n

bilgisayar programlar\u0131n\u0131n \u00fcretilmesine ili\u015fkin kural ve standartlara<\/p>\n

uymayanlara<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.000<\/strong><\/td>\n<\/tr>\n
 <\/td>\n7- Kamu kurum ve kurulu\u015flar\u0131 ile ger\u00e7ek ve t\u00fczel\u00a0 ki\u015filerce yap\u0131lacak<\/p>\n

i\u015flemlerde kullan\u0131lma zorunlulu\u011fu getirilen vergi numaras\u0131n\u0131<\/p>\n

kullanmaks\u0131z\u0131n i\u015flem yapanlara<\/p>\n

 <\/td>\n

260<\/strong><\/td>\n<\/tr>\n
 <\/td>\n8- Belge bas\u0131m\u0131 ile ilgili bildirim g\u00f6revini tamamen veya k\u0131smen yerine<\/p>\n

getirmeyen matbaa i\u015fletmecilerine<\/p>\n

 <\/p>\n

–\u00a0\u00a0 Bu bent uyar\u0131nca bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel<\/p>\n

usuls\u00fczl\u00fck cezas\u0131<\/p>\n

 <\/p>\n

 <\/td>\n

80<\/strong>0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

160.000<\/strong><\/td>\n<\/tr>\n

 <\/td>\n9–<\/strong> 4358 say\u0131l\u0131 Kanun uyar\u0131nca vergi kimlik numaras\u0131 kullanma<\/p>\n

zorunlulu\u011fu getirilen kurulu\u015flardan yapt\u0131klar\u0131 i\u015flemlere ili\u015fkin<\/p>\n

bildirimleri, belirlenen standartlarda ve zamanda yerine<\/p>\n

getirmeyenlere<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.100<\/strong><\/td>\n<\/tr>\n
 <\/td>\n10-127 nci maddenin (d) bendi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00f6zel<\/p>\n

i\u015faretli g\u00f6revlisinin ikaz\u0131na ra\u011fmen durmayan arac\u0131n sahibi<\/p>\n

ad\u0131na<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 800<\/strong><\/td>\n<\/tr>\n
MADDE 355-<\/strong><\/td>\nb) Damga Vergisinde<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n– Her bir ka\u011f\u0131t i\u00e7in kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n1,80<\/strong><\/td>\n<\/tr>\n
M\u00dcKERRER MADDE 355-\u00a0<\/strong><\/td>\nBilgi vermekten \u00e7ekinenler ile 256, 257 ve m\u00fckerrer 257 nci\u00a0<\/strong><\/p>\n

madde h\u00fckm\u00fcne uymayanlar i\u00e7in ceza<\/strong><\/p>\n

 <\/td>\n

\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n1-Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/p>\n

 <\/td>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.400\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n2-\u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde<\/p>\n

tespit edilenler hakk\u0131nda<\/p>\n

 <\/td>\n

700<\/strong><\/td>\n<\/tr>\n
 <\/p>\n

 <\/td>\n

3-Yukar\u0131daki bentlerde yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n350<\/strong><\/td>\n<\/tr>\n
 <\/p>\n

 <\/td>\n

\u00a0\u00a0 \u00a0Tahsilat ve \u00f6demelerini banka, benzeri finans kurumlar\u0131 veya posta idarelerince d\u00fczenlenen belgelerle tevsik etme zorunlulu\u011funa uymayanlara bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n\u00a01.100.000<\/strong><\/td>\n<\/tr>\n
MADDE 370<\/strong><\/p>\n

 <\/td>\n

Kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131<\/td>\n50.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n
27 Aral\u0131k 2016 SALI<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29931<\/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: 476)<\/p>\n

Ama\u00e7<\/strong><\/p>\n

MADDE 1 \u2013 <\/strong>(1) Bu Tebli\u011fin amac\u0131, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun 104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2016 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle 1\/1\/2017 tarihi itibar\u0131yla uygulanacak had ve tutarlar\u0131n belirlenmesine ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/strong><\/p>\n

MADDE 2 \u2013<\/strong> (1) 213 say\u0131l\u0131 Kanunun m\u00fckerrer 414 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131 belirtilmi\u015f olan para ile \u00f6denecek ceza miktarlar\u0131, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz. Bakanlar Kurulu, bu suretle tespit edilen had ve miktarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye, nispi hadleri ise iki kat\u0131na kadar art\u0131rmaya veya yar\u0131s\u0131na kadar indirmeye veya tekrar kanuni seviyesine getirmeye yetkilidir.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan had ve tutarlar<\/strong><\/p>\n

MADDE 3 \u2013<\/strong> (1) 213 say\u0131l\u0131 Kanunun 414 \u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca, ayn\u0131 Kanunun 104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2016 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n, 2016 y\u0131l\u0131 i\u00e7in %3,83 (\u00fc\u00e7 virg\u00fcl seksen \u00fc\u00e7) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle belirlenen ve 1\/1\/2017 tarihinden itibaren uygulanacak olan had ve tutarlar ekli listede g\u00f6sterilmi\u015ftir.<\/p>\n

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

MADDE 4 \u2013 <\/strong>(1) Bu Tebli\u011f 1\/1\/2017 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.<\/p>\n

 <\/p>\n

Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

2017 y\u0131l\u0131 i\u00e7in ge\u00e7erli olacak Vergi Usul Kanununda d\u00fczenlenmi\u015f olan Had ve Miktarlar a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,1,5,7],"tags":[],"class_list":["post-713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-muhasebe","category-vergi"],"views":1525,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=713"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/713\/revisions"}],"predecessor-version":[{"id":714,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/713\/revisions\/714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}