{"id":38685,"date":"2021-06-27T21:11:35","date_gmt":"2021-06-27T21:11:35","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38685"},"modified":"2021-06-27T21:13:02","modified_gmt":"2021-06-27T21:13:02","slug":"gumruk_alacaklarinin_yeniden_yapilandirilmasi_hk","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/gumruk_alacaklarinin_yeniden_yapilandirilmasi_hk\/","title":{"rendered":"G\u00fcmr\u00fck Alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 hakk\u0131nda tebli\u011f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38685\" class=\"elementor elementor-38685\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-2eede179 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2eede179\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26f14d70 elementor-column elementor-col-100 elementor-top-column\" data-id=\"26f14d70\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f5ad75 elementor-widget elementor-widget-heading\" data-id=\"8f5ad75\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">G\u00fcmr\u00fck Alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 hakk\u0131nda tebli\u011f<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbe5205 elementor-widget elementor-widget-text-editor\" data-id=\"2fbe5205\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:x=\"urn:schemas-microsoft-com:office:excel\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n@font-face\n\t{font-family:\"Palatino Linotype\";\n\tpanose-1:2 4 5 2 5 5 5 3 3 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";}\np.balk11pt, li.balk11pt, div.balk11pt\n\t{mso-style-name:balk11pt;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.ortabalkbold, li.ortabalkbold, div.ortabalkbold\n\t{mso-style-name:ortabalkbold;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.metin, li.metin, div.metin\n\t{mso-style-name:metin;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tmso-fareast-language:EN-US;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><b>7326 Say\u0131l\u0131 Kanun Kapsam\u0131nda G\u00fcmr\u00fck Alacaklar\u0131n\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r. Bu kapsamda, 30\/4\/2021 tarihinden \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve g\u00fcmr\u00fck idarelerince takip edilen alacaklardan, 9\/6\/2021 tarihi itibar\u0131yla kesinle\u015fen;<o:p><\/o:p><\/b><\/p><p class=MsoNormal style='margin-top:22.5pt;vertical-align:baseline'>a) Vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer&#8217;i alacaktan ibaret olmas\u0131 h\u00e2linde fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 ve asl\u0131 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olanlar d\u00e2hil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n,<br><br>b) Vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve 4458 say\u0131l\u0131 Kanun ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle g\u00fcmr\u00fck vergileri as\u0131llar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f idari para cezalar\u0131 ile <b>5326 say\u0131l\u0131 Kabahatler Kanununun<\/b> i\u015ftirak h\u00fck\u00fcmleri nedeniyle kesilmi\u015f idari para cezalar\u0131n\u0131n <b><u>%50<\/u><\/b>&#8217;sinin, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan <b>%50<\/b>&#8217;sinin,<br><br>c) E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n <b><u>%30<\/u><\/b>&#8217;u ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan <b><u>%70<\/u><\/b>&#8217;i ile alacak as\u0131llar\u0131na ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131n\u0131n <b><u>tamam\u0131n\u0131n<\/u><\/b>, tahsilinden vazge\u00e7ilecektir.<o:p><\/o:p><\/p><p class=MsoNormal style='margin-top:22.5pt;vertical-align:baseline'>&nbsp;<o:p><\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'>30\/4\/2021 tarihinden \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve 9\/6\/2021 tarihi itibar\u0131yla;<br><br>a) \u0130lk derece yarg\u0131 mercileri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarda; g\u00fcmr\u00fck vergilerinin % 50&#8217;si ile<br><br>b) Bu tutara ili\u015fkin faiz, gecikme faizi ve gecikme zamm\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n,<br><br>Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla g\u00fcmr\u00fck vergilerinin kalan %50&#8217;si ile faiz, gecikme faizi, gecikme zamm\u0131 ve asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<br><br>4458 say\u0131l\u0131 Kanuna ve ilgili di\u011fer kanunlara g\u00f6re tahakkuku ve tahsili gerekti\u011fi h\u00e2lde y\u00fck\u00fcml\u00fc taraf\u0131ndan beyan edilmeyen ayk\u0131r\u0131l\u0131klar\u0131n g\u00fcmr\u00fck idaresinin tespitinden \u00f6nce kendili\u011finden bildirilmesi durumunda, g\u00fcmr\u00fck vergilerinin tamam\u0131 ile hesaplanacak faiz yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n tamamen \u00f6denmesi \u015fart\u0131yla, faizlerin ve idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<br><br>Kanunun ilgili maddelerindeki ba\u015fvuru s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla Kanun h\u00fck\u00fcmlerinden yararlanmak isteyen bor\u00e7lular\u0131n,&nbsp;31\/8\/2021 g\u00fcn\u00fc mesai bitimine kadar&nbsp;ilgili g\u00fcmr\u00fck idaresine Tebli\u011f ekinde belirtilen forma uygun olarak ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<br><br>Alaca\u011f\u0131n birden fazla g\u00fcmr\u00fck idaresini ilgilendirmesi durumunda, her idareye ayr\u0131 ayr\u0131 ba\u015fvurulacakt\u0131r.<br><br>Kanunun ilgili maddelerindeki \u00f6deme s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla Kanun h\u00fck\u00fcmleri kapsam\u0131nda \u00f6denecek tutarlar\u0131n ilk taksitinin 30\/9\/2021 tarihine kadar, di\u011fer taksitlerin ise bu tarihi takip eden iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde azami on sekiz e\u015fit taksitte \u00f6denmesi gerekmektedir.<br><br>Hesaplanan tutarlar\u0131n taksitle yap\u0131lacak \u00f6demelerinde ilgili maddelere g\u00f6re belirlenen tutar;<br><br>a) Alt\u0131 e\u015fit taksit i\u00e7in (1,09),<br>b) Dokuz e\u015fit taksit i\u00e7in (1,135),<br>c) On iki e\u015fit taksit i\u00e7in (1,18),<br>\u00e7) On sekiz e\u015fit taksit i\u00e7in (1,27),<br><br>katsay\u0131s\u0131 ile \u00e7arp\u0131lacak ve bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde \u00f6denecek taksit tutar\u0131 hesaplanacakt\u0131r. Tercih edilen s\u00fcreden daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 h\u00e2linde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilecektir.<o:p><\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100.0%;border-collapse:collapse'><tr style='height:15.85pt'><td width=244 style='width:146.55pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal style='line-height:12.0pt'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>21 Haziran 2021 PAZARTES\u0130<\/span><span style='font-size:12.0pt'><o:p><\/o:p><\/span><\/p><\/td><td width=244 style='width:146.55pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-family:\"Palatino Linotype\",\"serif\";color:maroon'>Resm\u00ee Gazete<\/span><\/b><span style='font-size:12.0pt'><o:p><\/o:p><\/span><\/p><\/td><td width=244 style='width:146.35pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p align=right style='text-align:right'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>Say\u0131 : 31518<\/span><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=732 colspan=3 style='width:439.45pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p align=center style='text-align:center'><b><span style='font-size:9.0pt;font-family:\"Arial\",\"sans-serif\";color:navy'>TEBL\u0130\u011e<\/span><\/b><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=732 colspan=3 style='width:439.45pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=balk11pt style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><u><span style='font-size:9.0pt'>Ticaret Bakanl\u0131\u011f\u0131ndan:<\/span><\/u><u><span style='font-size:11.0pt'><o:p><\/o:p><\/span><\/u><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>7326 SAYILI KANUN KAPSAMINDA G\u00dcMR\u00dcK ALACAKLARININ<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>YEN\u0130DEN YAPILANDIRILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>&nbsp;<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ama\u00e7 ve kapsam<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 1 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011fin amac\u0131; 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 alacaklar\u0131n\u0131n 3\/6\/2021 tarihli ve 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun kapsam\u0131nda yeniden yap\u0131land\u0131r\u0131larak tahsiline ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Dayanak<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 2 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f, 3\/6\/2021 tarihli ve 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanunun 9 uncu maddesinin on sekizinci f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tan\u0131mlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 3 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011fin uygulanmas\u0131nda;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Alacak: 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce 4458 say\u0131l\u0131 Kanun ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re g\u00fcmr\u00fck idarelerince takip edilen g\u00fcmr\u00fck vergileri ve bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 ile idari para cezalar\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) G\u00fcmr\u00fcklenmi\u015f de\u011fer: \u0130thal e\u015fyas\u0131 i\u00e7in e\u015fyan\u0131n Uluslararas\u0131 K\u0131ymet S\u00f6zle\u015fmesine g\u00f6re belirlenecek CIF k\u0131ymeti ile g\u00fcmr\u00fck vergileri toplam\u0131n\u0131, ihra\u00e7 e\u015fyas\u0131 i\u00e7in FOB k\u0131ymeti ile g\u00fcmr\u00fck vergileri toplam\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Kanun: 3\/6\/2021 tarihli ve 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanunu,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131: T\u00fcrkiye \u0130statistik Kurumunun her ay i\u00e7in belirledi\u011fi 31\/12\/2004 tarihine kadar toptan e\u015fya fiyatlar\u0131 endeksi (TEFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131, 1\/1\/2005 tarihinden itibaren \u00fcretici fiyatlar\u0131 endeksi (\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131, 1\/1\/2014 tarihinden itibaren yurt i\u00e7i \u00fcretici fiyat endeksi (Y\u0130-\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131, 1\/11\/2016 tarihinden itibaren ayl\u0131k % 0,35 oran\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>ifade eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bu Tebli\u011f h\u00fck\u00fcmlerine g\u00f6re \u00f6denecek alacaklara 2021 y\u0131l\u0131 Haziran ay\u0131 i\u00e7in uygulanmas\u0131 gereken Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 olarak, %0,35 oran\u0131 esas al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kesinle\u015fmi\u015f alacaklar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 4 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve g\u00fcmr\u00fck idarelerince takip edilen alacaklardan, 9\/6\/2021 tarihi itibar\u0131yla (bu tarih d\u00e2hil) kesinle\u015fen;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer&#8217;i alacaktan ibaret olmas\u0131 h\u00e2linde fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 ve asl\u0131 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olanlar d\u00e2hil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve 4458 say\u0131l\u0131 Kanun ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle g\u00fcmr\u00fck vergileri as\u0131llar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f idari para cezalar\u0131 ile 30\/3\/2005 tarihli ve 5326 say\u0131l\u0131 Kabahatler Kanununun i\u015ftirak h\u00fck\u00fcmleri nedeniyle kesilmi\u015f idari para cezalar\u0131n\u0131n %50&#8217;sinin, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan %50&#8217;sinin,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n %30&#8217;u ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan %70&#8217;i ile alacak as\u0131llar\u0131na ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131n\u0131n tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kran\u0131n (a) bendi kapsam\u0131ndaki vergi asl\u0131n\u0131n tamam\u0131n\u0131n; Kanuna g\u00f6re yap\u0131land\u0131r\u0131larak \u00f6denmesi veya 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131 durumunda vergi asl\u0131na ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n, 9\/6\/2021 tarihi itibar\u0131yla kesinle\u015fmi\u015f olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) \u0130htirazi kay\u0131tla verilen beyannameler \u00fczerine tahakkuk etmi\u015f olan vergiler hakk\u0131nda birinci f\u0131kran\u0131n (a) bendi h\u00fckm\u00fc uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olup 9\/6\/2021 tarihi itibar\u0131yla yarg\u0131 karar\u0131 ile kesinle\u015fti\u011fi h\u00e2lde m\u00fckellefe \u00f6demeye y\u00f6nelik tebligat\u0131n yap\u0131lmad\u0131\u011f\u0131 alacaklar i\u00e7in m\u00fckelleflerce Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde ba\u015fvuruda bulunulmas\u0131 ko\u015fuluyla bu alacaklar da bu madde kapsam\u0131nda yap\u0131land\u0131r\u0131l\u0131r. Bu h\u00fck\u00fcm kapsam\u0131na giren alacaklar i\u00e7in ayr\u0131ca tebligat yap\u0131lmaz ve alacaklar\u0131n vade tarihi olarak Kanunun yay\u0131m\u0131 tarihi kabul edilir. Bu kapsamda yap\u0131land\u0131r\u0131lan tutarlar\u0131n Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmemesi h\u00e2linde de vade tarihinde de\u011fi\u015fiklik yap\u0131lmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Bu madde h\u00fckm\u00fcnden yararlanmak isteyen bor\u00e7lular\u0131n maddede belirtilen \u015fartlar\u0131n yan\u0131 s\u0131ra dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri ve kanun yollar\u0131na ba\u015fvurmamalar\u0131 \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacak as\u0131llar\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 5 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve 9\/6\/2021 tarihi itibar\u0131yla;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u0130lk derece yarg\u0131 mercileri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarda; g\u00fcmr\u00fck vergilerinin % 50&#8217;si ile<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Bu tutara ili\u015fkin faiz, gecikme faizi ve gecikme zamm\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla g\u00fcmr\u00fck vergilerinin kalan % 50&#8217;si ile faiz, gecikme faizi, gecikme zamm\u0131 ve asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 9\/6\/2021 tarihi itibar\u0131yla g\u00fcmr\u00fck vergilerine ili\u015fkin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmu\u015f ve idari itiraz s\u00fcresi ge\u00e7memi\u015f veya idari itiraz mercilerine intikal etmi\u015f bulunan tahakkuklar hakk\u0131nda da birinci f\u0131kra h\u00fckm\u00fc uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130tiraz\/\u0130stinaf veya temyiz a\u015famas\u0131nda bulunan alacaklar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 6 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 9\/6\/2021 tarihi itibar\u0131yla ilgisine g\u00f6re istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da istinaf\/itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya karar d\u00fczeltme yoluna ba\u015fvurulmu\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarda, bu maddeye g\u00f6re \u00f6denecek alacak as\u0131llar\u0131n\u0131n tespitinde, 9\/6\/2021 tarihi itibar\u0131yla tahakkukun bulundu\u011fu en son safhadaki tutar esas al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 9\/6\/2021 tarihinden \u00f6nce verilmi\u015f en son karar\u0131n;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Terkine ili\u015fkin karar olmas\u0131 h\u00e2linde, ilk tahakkuka esas al\u0131nan g\u00fcmr\u00fck vergilerinin %10&#8217;u ile bu tutara ili\u015fkin faiz, gecikme faizi ve gecikme zamm\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergilerinin kalan %90&#8217;\u0131n\u0131n faiz, gecikme faizi, gecikme zamm\u0131 ve alacak asl\u0131na ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Tasdik veya tadilen tasdike ili\u015fkin karar olmas\u0131 h\u00e2linde, tasdik edilen g\u00fcmr\u00fck vergilerinin tamam\u0131, terkin edilen g\u00fcmr\u00fck vergilerinin %10&#8217;u ile bu tutarlara ili\u015fkin faiz, gecikme faizi ve gecikme zamm\u0131 yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla, terkin edilen g\u00fcmr\u00fck vergilerinin kalan %90&#8217;\u0131, faiz, gecikme faizi, gecikme zamm\u0131 ve alacak asl\u0131na ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>tahsilinden vazge\u00e7ilir. Ancak, verilen en son karar\u0131n bozma karar\u0131 olmas\u0131 h\u00e2linde 5 inci madde h\u00fckm\u00fc, k\u0131smen onama k\u0131smen bozma karar\u0131 olmas\u0131 h\u00e2linde ise onanan k\u0131s\u0131m i\u00e7in bu f\u0131kran\u0131n (b) bendi, bozulan k\u0131s\u0131m i\u00e7in 5 inci madde h\u00fckm\u00fc uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kesinle\u015fmemi\u015f idari para cezalar\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 7 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 9\/6\/2021 tarihi itibar\u0131yla sadece g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131na ili\u015fkin dava a\u00e7\u0131lm\u0131\u015f olmas\u0131 h\u00e2linde;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Asla ba\u011fl\u0131 cezalar\u0131n, g\u00fcmr\u00fck vergilerinin 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131 veya 4 \u00fcnc\u00fc maddeye ili\u015fkin olarak Kanunda belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Asla ba\u011fl\u0131 olmaks\u0131z\u0131n kesilen g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131ndan 5 inci maddede belirtilen safhada olanlarda cezan\u0131n %25&#8217;inin, 6 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n; (a) bendinde belirtilen safhada olanlarda cezan\u0131n %10&#8217;unun, (b) bendinde belirtilen safhada bulunanlarda tasdik edilen ceza tutar\u0131n\u0131n %50&#8217;sinin, terkin edilen cezan\u0131n %10&#8217;unun Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Asla ba\u011fl\u0131 olmaks\u0131z\u0131n kesilen g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131na ili\u015fkin verilen en son karar\u0131n bozma karar\u0131 olmas\u0131 h\u00e2linde cezan\u0131n %25&#8217;inin, k\u0131smen onama k\u0131smen bozma karar\u0131 olmas\u0131 h\u00e2linde, onanan k\u0131sm\u0131n tasdik veya tadilen tasdike ili\u015fkin karar olmas\u0131 halinde tasdik edilen cezan\u0131n %50&#8217;sinin, terkin edilen cezan\u0131n %10&#8217;unun, bozulan k\u0131sm\u0131n %25&#8217;inin Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak 5 inci maddede belirtilen safhada olanlarda cezan\u0131n %15&#8217;inin, 6 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n; (a) bendinde belirtilen safhada olanlarda cezan\u0131n %5&#8217;inin, (b) bendinde belirtilen safhada bulunanlarda tasdik edilen ceza tutar\u0131n\u0131n %30&#8217;unun, terkin edilen cezan\u0131n %5&#8217;inin, verilen en son karar\u0131n bozma karar\u0131 olmas\u0131 h\u00e2linde cezan\u0131n %15&#8217;inin, k\u0131smen onama k\u0131smen bozma karar\u0131 olmas\u0131 h\u00e2linde; onanan k\u0131sm\u0131n tasdik veya tadilen tasdike ili\u015fkin karar olmas\u0131 h\u00e2linde tasdik edilen cezan\u0131n %30&#8217;unun, terkin edilen cezan\u0131n %5&#8217;inin, bozulan k\u0131sm\u0131n %15&#8217;inin, Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 9\/6\/2021 tarihi itibar\u0131yla idari itiraz s\u00fcresi hen\u00fcz ge\u00e7memi\u015f veya idari itiraz mercilerine intikal ettirilmi\u015f veya dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f sadece g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131na ili\u015fkin;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Asla ba\u011fl\u0131 cezalar\u0131n, g\u00fcmr\u00fck vergilerinin 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131 veya 4 \u00fcnc\u00fc maddeye ili\u015fkin olarak Kanunda belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Asla ba\u011fl\u0131 olmaks\u0131z\u0131n kesilen g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131n\u0131n %25&#8217;inin Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131n\u0131n %15&#8217;inin Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130nceleme ve tahakkuk safhas\u0131nda olan i\u015flemler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 8 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve 9\/6\/2021 tarihinden \u00f6nce;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Ba\u015flan\u0131ld\u0131\u011f\u0131 h\u00e2lde, tamamlanamam\u0131\u015f olan 4458 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131lan g\u00fcmr\u00fck incelemeleri ile ek tahakkuk i\u015flemlerine devam edilir. Bu i\u015flemlerin tamamlanmas\u0131ndan sonra tahakkuk eden;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>1) Vergilerin %50&#8217;si ile bu tutara gecikme faizi yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile bu tarihten sonra karar\u0131n tebli\u011fi \u00fczerine belirlenen dava a\u00e7ma s\u00fcresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>2) Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalarda cezan\u0131n %25&#8217;inin,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>3) E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f cezalarda cezan\u0131n %15&#8217;inin ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n %50&#8217;si ile bu tutara gecikme faizi yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile bu tarihten sonra karar\u0131n tebli\u011fi \u00fczerine belirlenen dava a\u00e7ma s\u00fcresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamam\u0131n\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>karar\u0131n tebli\u011f tarihinden itibaren otuz g\u00fcn i\u00e7erisinde yaz\u0131l\u0131 ba\u015fvuruda bulunularak, ilk taksitin tebli\u011fi izleyen aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde alt\u0131 e\u015fit taksitte \u00f6denmesi \u015fart\u0131yla vergi asl\u0131n\u0131n %50&#8217;sinin, vergi asl\u0131na ba\u011fl\u0131 olmayan cezalarda cezan\u0131n %75&#8217;inin, e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f cezalar\u0131n\u0131n %85&#8217;inin, g\u00fcmr\u00fck vergilerine 9\/6\/2021 tarihine kadar uygulanan gecikme faizinin ve vergi asl\u0131na ba\u011fl\u0131 cezalar\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilir. Kanunun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen s\u00fcre i\u00e7inde tebli\u011f edilen kararlar i\u00e7in Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesi uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Tamamland\u0131\u011f\u0131 h\u00e2lde, 9\/6\/2021 tarihinde ya da bu tarihten sonra g\u00fcmr\u00fck idaresine intikal eden m\u00fcfetti\u015f raporlar\u0131 \u00fczerine gerekli ek tahakkuk ve tebli\u011f i\u015flemleri yap\u0131l\u0131r. Yap\u0131lan tahakkuk \u00fczerine (a) bendinde belirtilen \u015fekilde belirlenen tutar\u0131n, ayn\u0131 bentte belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla Kanun h\u00fck\u00fcmlerinden yararlan\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kran\u0131n (a) bendi h\u00fck\u00fcmlerinden yararlan\u0131labilmesi i\u00e7in incelemeye ba\u015flama tarihi olarak g\u00f6revlendirmeye ili\u015fkin Bakanl\u0131k Makam\u0131 Onay tarihi, G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc Kontrol \u015eubelerince yap\u0131lan incelemeler ile di\u011fer incelemeler i\u00e7in g\u00f6revlendirme tarihi esas al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc Kontrol \u015eubelerince yap\u0131lan incelemeler ile di\u011fer incelemelerden 9\/6\/2021 tarihinden \u00f6nce tamamlananlar i\u00e7in birinci f\u0131kran\u0131n (a) bendi uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Birinci f\u0131kran\u0131n (b) bendi h\u00fck\u00fcmlerinden yararlan\u0131labilmesi i\u00e7in rapor tarihinin 9\/6\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce olmas\u0131 gerekmektedir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kendili\u011finden yap\u0131lan beyanlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 9 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 4458 say\u0131l\u0131 Kanuna ve ilgili di\u011fer kanunlara g\u00f6re tahakkuku ve tahsili gerekti\u011fi h\u00e2lde y\u00fck\u00fcml\u00fc taraf\u0131ndan beyan edilmeyen ayk\u0131r\u0131l\u0131klar\u0131n g\u00fcmr\u00fck idaresinin tespitinden \u00f6nce kendili\u011finden bildirilmesi durumunda, g\u00fcmr\u00fck vergilerinin tamam\u0131 ile hesaplanacak faiz yerine 9\/6\/2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; Kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla faizlerin ve idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilir. Bu f\u0131kra, g\u00fcmr\u00fck vergi alaca\u011f\u0131n\u0131n s\u00f6z konusu oldu\u011fu g\u00fcmr\u00fcklenmi\u015f de\u011fere ba\u011fl\u0131 idari para cezalar\u0131n\u0131 da kapsar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kra kapsam\u0131ndaki ayk\u0131r\u0131l\u0131klar\u0131n g\u00fcmr\u00fck vergileri as\u0131llar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011fere ba\u011fl\u0131 olanlar d\u00e2hil sadece idari para cezas\u0131 gerektirmesi ve bunlar\u0131n g\u00fcmr\u00fck idaresinin tespitinden \u00f6nce Kanunda belirtilen \u015fekilde ba\u015fvurulmak suretiyle kendili\u011finden bildirilmesi durumunda, s\u00f6z konusu idari para cezalar\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Bu maddenin uygulanmas\u0131nda 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 234 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ve 235 inci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131 h\u00fck\u00fcmleri dikkate al\u0131nmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00c7e\u015fitli h\u00fck\u00fcmler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 10 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 5 ila 7 nci maddelere g\u00f6re \u00f6denecek alacaklar\u0131n tespitinde esas al\u0131nacak olan en son karar, tahakkuka ili\u015fkin verilen ve 9\/6\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce taraflardan birine tebli\u011f edilmi\u015f olan karard\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 9\/6\/2021 tarihi itibar\u0131yla; uzla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere ba\u015fvuruda bulunulmu\u015f, uzla\u015fma g\u00fcn\u00fc verilmemi\u015f veya uzla\u015fma g\u00fcn\u00fc gelmemi\u015f ya da uzla\u015fma sa\u011flanamam\u0131\u015f, ancak dava a\u00e7ma s\u00fcresi ge\u00e7memi\u015f alacaklar da 5 ila 7 nci madde h\u00fckm\u00fcnden yararlan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) 5 ila 7 nci madde h\u00fckm\u00fcnden yararlan\u0131lmas\u0131 i\u00e7in bu maddeler kapsam\u0131na giren alacaklara kar\u015f\u0131 9\/6\/2021 tarihinden sonra dava a\u00e7\u0131lmamas\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7ilmesi ve kanun yollar\u0131na ba\u015fvurulmamas\u0131 \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) 5 ila 7 nci madde h\u00fckm\u00fcnden yararlanmak i\u00e7in ba\u015fvuruda bulunan ancak Kanunda belirtilen \u00f6deme \u015fart\u0131n\u0131 yerine getirmeyen bor\u00e7lulardan, ilk tahakkuka g\u00f6re belirlenen alacaklar ba\u015fka bir i\u015fleme gerek olmaks\u0131z\u0131n takip edilir. \u015eu kadar ki, 9\/6\/2021 tarihinden \u00f6nce verilmi\u015f olan en son yarg\u0131 karar\u0131n\u0131n, tahakkukun tasdikine ili\u015fkin olmas\u0131 h\u00e2linde bu karar \u00fczerine tahakkuk eden alacaklar takip edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) 5 ila 9 uncu madde h\u00fckm\u00fcnden yararlananlar, 4458 say\u0131l\u0131 Kanunun uzla\u015fma ve 5326 say\u0131l\u0131 Kanunun pe\u015fin \u00f6deme indirimi h\u00fck\u00fcmlerinden yararlanamazlar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) 8 ile 9 uncu madde h\u00fck\u00fcmlerinden yararlan\u0131labilmesi i\u00e7in madde kapsam\u0131nda \u00f6deme ba\u015fvurusunda bulunulan alaca\u011fa ili\u015fkin dava a\u00e7\u0131lmamas\u0131 \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(7) Kanunun yay\u0131m tarihi olan 9\/6\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince karar alma s\u00fcreci tamamlanm\u0131\u015f ancak hen\u00fcz tebligat s\u00fcreci bitmemi\u015f alacaklar\u0131n Kanunun 3 \u00fcnc\u00fc maddesi kapsam\u0131nda kesinle\u015fmemi\u015f alacak olarak yap\u0131land\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(8) 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu h\u00fck\u00fcmleri uyar\u0131nca verilen idari para cezalar\u0131 Kanun kapsam\u0131nda bulunmamaktad\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ba\u015fvuru \u015fekli ve s\u00fcreler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 11 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanunun ilgili maddelerindeki ba\u015fvuru s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla Kanun h\u00fck\u00fcmlerinden yararlanmak isteyen bor\u00e7lular\u0131n, 31\/8\/2021 g\u00fcn\u00fc mesai bitimine kadar ilgili g\u00fcmr\u00fck idaresine EK-1&#8217;de belirtilen forma uygun olarak ba\u015fvuruda bulunmalar\u0131 \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Kanunun 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131na giren alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin ba\u015fvurular ilgili g\u00fcmr\u00fck idaresine yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Alaca\u011f\u0131n birden fazla g\u00fcmr\u00fck idaresini ilgilendirmesi durumunda, her idareye ayr\u0131 ayr\u0131 ba\u015fvurulur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Alacak asl\u0131 ve buna ba\u011fl\u0131 idari para cezalar\u0131 ve fer&#8217;i alacaklara ili\u015fkin ba\u015fvurular g\u00fcmr\u00fck beyannamesi, ek tahakkuk karar\u0131 ve para cezas\u0131 karar\u0131 itibar\u0131yla yap\u0131l\u0131r. Ayn\u0131 idarece takip edilen birden fazla alaca\u011f\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin talepler tek ba\u015fvuru ile yap\u0131labilir. Bu durumda, y\u00fck\u00fcml\u00fcl\u00fc\u011fe ili\u015fkin detay bilgiler ba\u015fvuruda ayr\u0131 ayr\u0131 belirtilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Ba\u015fvurunun iadeli taahh\u00fctl\u00fc posta yoluyla yap\u0131lmas\u0131 durumunda ba\u015fvuru belgelerinin postaya verildi\u011fi tarih, normal posta ile veya \u015fahsen yap\u0131lmas\u0131 h\u00e2linde ise ba\u015fvuruda bulunulan idarenin genel evrak kay\u0131tlar\u0131na intikal etti\u011fi tarih ba\u015fvuru tarihi olarak dikkate al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) G\u00fcmr\u00fck vergileri asl\u0131na ba\u011fl\u0131 olmayan idari para cezalar\u0131na ili\u015fkin ba\u015fvurular her bir para cezas\u0131 karar\u0131 i\u00e7in ayr\u0131 ayr\u0131 yap\u0131l\u0131r. Ancak, ayn\u0131 idarece takip edilen birden fazla para cezas\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin talepler tek ba\u015fvuru ile yap\u0131labilir. Bu durumda, y\u00fck\u00fcml\u00fcl\u00fc\u011fe ili\u015fkin detayl\u0131 bilgiler ba\u015fvuruda ayr\u0131 ayr\u0131 belirtilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>G\u00fcmr\u00fck idarelerince yap\u0131lacak i\u015flemler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 12 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Yap\u0131land\u0131rma ba\u015fvurusu, ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn genel evrak kayd\u0131na al\u0131nmas\u0131n\u0131 m\u00fcteakip, ilgili servis taraf\u0131ndan ba\u015fvuru sahibinin vergi numaras\u0131, ticaret unvan\u0131, adres gibi bilgileri ile yap\u0131land\u0131r\u0131lan alacaklara ili\u015fkin bilgileri i\u00e7erir \u015fekilde kayda al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) S\u00fcresi i\u00e7inde yap\u0131lmad\u0131\u011f\u0131 veya gerekli \u015fartlar\u0131n sa\u011flanmad\u0131\u011f\u0131 anla\u015f\u0131lan ba\u015fvurular gerek\u00e7e belirtilmek suretiyle reddedilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) S\u00fcresi i\u00e7inde ilgili g\u00fcmr\u00fck idaresine yap\u0131lan ba\u015fvuru konusu alacaklar\u0131n tamam\u0131n\u0131n veya bir k\u0131sm\u0131n\u0131n farkl\u0131 bir g\u00fcmr\u00fck idaresince takip edildi\u011finin anla\u015f\u0131lmas\u0131 durumunda, ba\u015fvuru s\u00fcresi i\u00e7inde yap\u0131lm\u0131\u015f say\u0131l\u0131r ve ba\u015fvurunun yap\u0131ld\u0131\u011f\u0131 g\u00fcmr\u00fck idaresi taraf\u0131ndan ba\u015fka g\u00fcmr\u00fck idarelerince takip edilen alacaklara ili\u015fkin ba\u015fvurular ilgili g\u00fcmr\u00fck idaresine g\u00f6nderilir. Bu \u015fekilde al\u0131nan ba\u015fvurular ilgili g\u00fcmr\u00fck idaresince, birinci f\u0131kra uyar\u0131nca kayda al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Di\u011fer ko\u015fullar sa\u011flanmak kayd\u0131yla, davadan vazge\u00e7me dilek\u00e7esi veya dilek\u00e7elerinin yetkisiz ki\u015filerce imzalanm\u0131\u015f oldu\u011funun anla\u015f\u0131lmas\u0131 durumunda ba\u015fvuru do\u011frudan reddedilmez, bor\u00e7luya 23 \u00fcnc\u00fc maddeye uygun, davadan vazge\u00e7me dilek\u00e7esi veya dilek\u00e7elerinin g\u00f6nderilmesi i\u00e7in 31\/8\/2021 g\u00fcn\u00fc mesai bitimine kadar s\u00fcre verilir. Bu s\u00fcrenin sonunda dilek\u00e7enin veya dilek\u00e7elerin g\u00f6nderilmemi\u015f olmas\u0131 durumunda ba\u015fvuru gerek\u00e7e belirtilmek suretiyle reddedilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Ba\u015fvuru belgelerinin tam ve eksiksiz oldu\u011funun anla\u015f\u0131lmas\u0131 durumunda, ba\u015fvuru kabul edilerek, bor\u00e7lu taraf\u0131ndan tercih edilen taksitle \u00f6deme se\u00e7ene\u011fine g\u00f6re 19 uncu madde de belirtilen usul ve esaslar \u00e7er\u00e7evesinde taksitler hesaplanarak \u00f6deme plan\u0131 haz\u0131rlan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) Kabul edilen ba\u015fvurulara ili\u015fkin davadan vazge\u00e7me dilek\u00e7elerinin g\u00fcmr\u00fck idarelerine verildi\u011fi tarih, ilgili yarg\u0131 merciine verildi\u011fi tarih say\u0131larak dilek\u00e7eler ilgili yarg\u0131 merciine g\u00f6nderilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(7) Taleplerin s\u00fcratle de\u011ferlendirilmesi amac\u0131yla G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fcklerince gerekli idari \u00f6nlemler al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(8) Kanun kapsam\u0131nda yap\u0131land\u0131r\u0131lan alacaklara ili\u015fkin kay\u0131tlar Tahsilat Takip Program\u0131 ve ilgili di\u011fer programlar \u00fczerinde g\u00fcncellenir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00d6deme s\u00fcresi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 13 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Kanunun ilgili maddelerindeki \u00f6deme s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla Kanun h\u00fck\u00fcmleri kapsam\u0131nda \u00f6denecek tutarlar\u0131n ilk taksitinin 30\/9\/2021 tarihine kadar (bu tarih d\u00e2hil), di\u011fer taksitlerin ise bu tarihi takip eden iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde azami on sekiz e\u015fit taksitte \u00f6denmesi \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) \u00d6denecek taksitlerin \u00f6deme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resm\u00ee tatile rastlamas\u0131 h\u00e2linde s\u00fcre, tatili izleyen ilk i\u015f g\u00fcn\u00fc mesai saati sonunda biter.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>S\u00fcresinde \u00f6denmeyen taksitler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 14 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanuna g\u00f6re \u00f6denmesi gereken taksitlerin ilk ikisinin s\u00fcresinde ve tam \u00f6denmesi ko\u015fuluyla, kalan taksitlerden; bir takvim y\u0131l\u0131nda iki veya daha az taksitin, s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi h\u00e2linde, \u00f6denmeyen veya eksik \u00f6denen taksit tutarlar\u0131n\u0131n son taksiti (pe\u015fin \u00f6deme se\u00e7ene\u011finin tercih edilmesi h\u00e2linde ilk taksiti) izleyen ay\u0131n sonuna kadar, gecikilen her ay ve kesri i\u00e7in 6183 say\u0131l\u0131 Kanunun 51 inci maddesine g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6denmesi \u015fart\u0131yla Kanun h\u00fck\u00fcmlerinden yararlan\u0131l\u0131r. \u0130lk iki taksitin s\u00fcresinde tam \u00f6denmemesi ya da s\u00fcresinde \u00f6denmeyen veya eksik \u00f6denen di\u011fer taksitlerin belirtilen \u015fekilde de \u00f6denmemesi veya bir takvim y\u0131l\u0131nda ikiden fazla taksitin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi h\u00e2linde Kanun h\u00fck\u00fcmlerinden yararlanma hakk\u0131 kaybedilir. Bu h\u00fck\u00fcm taksitlendirilen alacaklar i\u00e7in ayr\u0131 ayr\u0131 uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Kanuna g\u00f6re \u00f6denecek taksit tutar\u0131n\u0131n %10&#8217;unu a\u015fmamak \u015fart\u0131yla 10 T\u00fcrk liras\u0131na (bu tutar d\u00e2hil) kadar yap\u0131lm\u0131\u015f eksik \u00f6demeler i\u00e7in Kanun h\u00fck\u00fcmleri ihlal edilmi\u015f say\u0131lmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Kanun kapsam\u0131na giren alacaklar\u0131n birinci f\u0131krada belirtilen \u015fekilde tamamen \u00f6denmemi\u015f olmas\u0131 h\u00e2linde bor\u00e7lular, \u00f6dedikleri tutarlar kadar Kanun h\u00fck\u00fcmlerinden yararlan\u0131rlar. Kanun kapsam\u0131nda yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131 h\u00e2lde Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmeyen alacaklar\u0131n yap\u0131land\u0131rma \u00f6ncesi t\u00fcr\u00fc ve vadesi dikkate al\u0131narak takip i\u015flemleri ilgili mevzuat kapsam\u0131nda yap\u0131l\u0131r ve Kanunun yay\u0131m\u0131 tarihinden \u00f6nce ba\u015flam\u0131\u015f olan takip i\u015flemleri ge\u00e7erlili\u011fini koruyarak kald\u0131\u011f\u0131 yerden devam eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kesinle\u015fmi\u015f g\u00fcmr\u00fck vergileri alaca\u011f\u0131nda tahsil edilecek tutar\u0131n tespiti<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 15 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 9\/6\/2021 tarihi (bu tarih d\u00e2hil) itibar\u0131yla vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f olan ya da hen\u00fcz \u00f6deme s\u00fcresi ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerine ili\u015fkin olarak \u00f6denecek alacak tutar\u0131n\u0131n tespiti i\u00e7in vergi as\u0131llar\u0131na;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Vade tarihinden, 9\/6\/2021 tarihine kadar gecikme zamm\u0131 yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Daha \u00f6nce hesaplanm\u0131\u015f gecikme zamm\u0131 oran\u0131nda faiz olmas\u0131 h\u00e2linde, bu faizin hesapland\u0131\u011f\u0131 s\u00fcre dikkate al\u0131narak, gecikme zamm\u0131 oran\u0131nda faiz yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak Y\u0130-\u00dcFE tutar\u0131 hesaplan\u0131r. Bu tutar, vergi asl\u0131 ile toplanarak madde h\u00fckm\u00fcne g\u00f6re yap\u0131land\u0131r\u0131lan alacak tutar\u0131 bulunur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131n, Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi h\u00e2linde g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 ve asl\u0131 9\/6\/2021 tarihinden \u00f6nce \u00f6denmi\u015f olanlar d\u00e2hil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) 9\/6\/2021 tarihi (bu tarih d\u00e2hil) itibar\u0131yla as\u0131llar\u0131 tamamen \u00f6denmi\u015f g\u00fcmr\u00fck vergileri \u00fczerinden;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Vade tarihinden \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in hesaplanan gecikme zamm\u0131 yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Gecikme zamm\u0131 oran\u0131nda faizin hesapland\u0131\u011f\u0131 s\u00fcre dikkate al\u0131narak, gecikme zamm\u0131 oran\u0131nda faiz yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 esas al\u0131narak alacak tutar\u0131 hesaplan\u0131r. Bu tutar\u0131n Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi h\u00e2linde, g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i amme alacaklar\u0131 ve asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) As\u0131llar\u0131 tamamen \u00f6denmi\u015f g\u00fcmr\u00fck vergilerine ili\u015fkin gecikme zamm\u0131 oran\u0131nda faiz ve gecikme zamlar\u0131ndan, 9\/6\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce k\u0131smen tahsil edilmesi durumunda;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) G\u00fcmr\u00fck vergilerinin vade tarihinden \u00f6dendi\u011fi tarihe kadar hesaplanan gecikme zamm\u0131 yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) G\u00fcmr\u00fck vergilerine gecikme zamm\u0131 oran\u0131nda faizin hesapland\u0131\u011f\u0131 s\u00fcre dikkate al\u0131narak, gecikme zamm\u0131 oran\u0131nda faiz yerine,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 esas al\u0131narak alacak tutar\u0131 hesaplan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) \u00d6denmi\u015f gecikme zamm\u0131\/gecikme zamm\u0131 oran\u0131nda faiz tutar\u0131n\u0131n, hesaplanan Y\u0130-\u00dcFE tutar\u0131ndan fazla olmas\u0131 h\u00e2linde herhangi bir tahsilat yap\u0131lmaz, kalan gecikme zamm\u0131\/gecikme zamm\u0131 oran\u0131nda faizin tahsilinden vazge\u00e7ilir. Bununla birlikte, tahsil edilmi\u015f gecikme zamm\u0131 ve gecikme zamm\u0131 oran\u0131nda faizden red ve iade yap\u0131lmaz. \u00d6denmi\u015f gecikme zamm\u0131\/gecikme zamm\u0131 oran\u0131nda faiz tutar\u0131n\u0131n, hesaplanan Y\u0130-\u00dcFE tutar\u0131ndan az olmas\u0131 h\u00e2linde ise, \u00f6denecek tutar Y\u0130-\u00dcFE tutar\u0131ndan \u00f6denmi\u015f olan gecikme zamm\u0131\/gecikme zamm\u0131 oran\u0131nda faiz d\u00fc\u015f\u00fclmek suretiyle tespit edilir. Bu \u015fekilde belirlenen Y\u0130-\u00dcFE tutar\u0131n\u0131n Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi h\u00e2linde, kalan gecikme zamm\u0131\/gecikme zamm\u0131 oran\u0131nda faizin tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan g\u00fcmr\u00fck vergileri alaca\u011f\u0131nda tahsil edilecek tutar\u0131n tespiti<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 16 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) 9\/6\/2021 tarihi itibar\u0131yla, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmu\u015f, idari itiraz s\u00fcresi ge\u00e7memi\u015f veya idari itiraz mercilerine intikal etmi\u015f bulunan veya 30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve 9\/6\/2021 tarihi itibar\u0131yla ilk derece yarg\u0131 mercileri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarda alacak tutar\u0131, g\u00fcmr\u00fck vergilerinin % 50&#8217;si ile bu tutar esas al\u0131narak g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarih ile 9\/6\/2021 tarihi aras\u0131nda kalan s\u00fcre i\u00e7in hesaplanacak Y\u0130-\u00dcFE tutar\u0131n\u0131n toplanmas\u0131 ile bulunur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bu madde uyar\u0131nca yap\u0131lacak hesaplamalarda \u00f6denecek alacak as\u0131llar\u0131n\u0131n tespitinde, 9\/6\/2021 tarihi itibar\u0131yla tahakkukun bulundu\u011fu en son safhadaki tutar esas al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) 9\/6\/2021 tarihi itibar\u0131yla, ilgisine g\u00f6re istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da istinaf\/itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya karar d\u00fczeltme yoluna ba\u015fvurulmu\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarda \u00f6denecek alacak as\u0131llar\u0131n\u0131n tespitinde, 9\/6\/2021 tarihi itibar\u0131yla tahakkukun bulundu\u011fu en son safhadaki tutar esas al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) 9\/6\/2021 tarihinden \u00f6nce verilmi\u015f en son karar\u0131n terkin karar\u0131 olmas\u0131 durumunda, alacak tutar\u0131 6 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen a\u00e7\u0131klamalara g\u00f6re belirlenir. 9\/6\/2021 tarihinden \u00f6nce verilmi\u015f en son karar\u0131n tasdik veya tadilen tasdik karar\u0131 olmas\u0131 h\u00e2linde ise, alacak tutar\u0131 6 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n (b) bendinde yap\u0131lan a\u00e7\u0131klamalar dikkate al\u0131narak belirlenir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 17 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Y\u0130-\u00dcFE tutar\u0131, fer&#8217;i alacaklar i\u00e7in 30\/6\/2007 tarihli ve 26568 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan Tahsilat Genel Tebli\u011fi Seri: A S\u0131ra No:1&#8217;de ve di\u011fer mevzuatta esas al\u0131nan hesaplama y\u00f6ntemleri ve hesaplama s\u00fcreleri kullan\u0131larak hesaplan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131nda; 4458 say\u0131l\u0131 Kanuna g\u00f6re hesaplanan gecikme zamm\u0131 oran\u0131nda faiz ve 6183 say\u0131l\u0131 Kanuna g\u00f6re hesaplanan gecikme zamm\u0131 oran\u0131 yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 kullan\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Bu hesaplamalarda esas al\u0131nacak ilk aya ili\u015fkin Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131, alaca\u011f\u0131n vadesinin rastlad\u0131\u011f\u0131 ay i\u00e7in a\u00e7\u0131klanm\u0131\u015f olan orand\u0131r. Alaca\u011f\u0131n vade tarihlerinin ay\u0131n son g\u00fcnlerine rastlad\u0131\u011f\u0131 h\u00e2llerde de Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 vade tarihinin rastlad\u0131\u011f\u0131 aydan ba\u015flamak suretiyle hesaplan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) T\u00fcrkiye \u0130statistik Kurumunca a\u00e7\u0131klanan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 ile 1\/11\/2016 tarihinden itibaren uygulanmas\u0131 gereken ayl\u0131k de\u011fi\u015fim oran\u0131, EK-2 say\u0131l\u0131 tabloda yer almaktad\u0131r. Y\u0130-\u00dcFE tutarlar\u0131n\u0131n tespitinde kullan\u0131lacak olan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n eksi (negatif) \u00e7\u0131kmas\u0131 durumunda bu oranlar da hesaplamada eksi de\u011fer olarak dikkate al\u0131n\u0131r. Belli bir d\u00f6neme ili\u015fkin olarak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n toplamlar\u0131 eksi de\u011fer olmas\u0131 h\u00e2linde alacak as\u0131llar\u0131 \u00fczerinden hesaplanan fer&#8217;iler yerine al\u0131nmas\u0131 gereken Y\u0130-\u00dcFE tutar\u0131 s\u0131f\u0131r kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Toplam Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 ile vergi asl\u0131 \u00e7arp\u0131lmak suretiyle gecikme zamm\u0131 yerine \u00f6denmesi gereken Y\u0130-\u00dcFE tutar\u0131 hesaplan\u0131r. Bu tutar, vergi asl\u0131 ile toplanarak madde h\u00fckm\u00fcne g\u00f6re \u00f6denecek alacak tutar\u0131 bulunur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nacak di\u011fer hususlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 18 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Gecikme zamm\u0131n\u0131n g\u00fcnl\u00fck olarak hesaplanmas\u0131 gerekti\u011fi h\u00e2llerde, bu s\u00fcrelere uygulanmas\u0131 gereken Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 da Tahsilat Genel Tebli\u011fi Seri: A S\u0131ra No:1&#8217;de yap\u0131lan d\u00fczenlemeler \u00e7er\u00e7evesinde g\u00fcnl\u00fck olarak bulunur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 6183 say\u0131l\u0131 Kanunun 52 nci maddesine g\u00f6re gecikme zamm\u0131 tatbik s\u00fcresini durduran iflas ve aciz h\u00e2lleri s\u00f6z konusu ise gecikme zamm\u0131 uygulanmayan s\u00fcreye Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 da uygulanmaz, bu h\u00e2llerin varl\u0131\u011f\u0131 Y\u0130-\u00dcFE uygulanan s\u00fcreyi de durdurur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00d6deme ve taksitlendirmede katsay\u0131 uygulamas\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 19 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar pe\u015fin veya taksitler h\u00e2linde \u00f6denebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde pe\u015fin olarak \u00f6denmesi h\u00e2linde katsay\u0131 uygulanmaz ve;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutarlar\u0131n (Kanunun 4 \u00fcnc\u00fc maddesine g\u00f6re fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile birlikte hesaplanan gecikme faizi d\u00e2hil) %90&#8217;\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer&#8217;i alacaktan ibaret olmas\u0131 h\u00e2linde fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutardan %50 indirim yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk iki taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi h\u00e2linde katsay\u0131 uygulanmaz ve;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutarlar (Kanunun 4 \u00fcnc\u00fc maddesine g\u00f6re fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile birlikte hesaplanan gecikme faizi d\u00e2hil) \u00fczerinden %50 indirim yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer&#8217;i alacaktan ibaret olmas\u0131 h\u00e2linde fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutardan %25 indirim yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Hesaplanan tutarlar\u0131n taksitle \u00f6denmek istenmesi h\u00e2linde, ilgili maddelerde yer alan h\u00fck\u00fcmler sakl\u0131 kalmak \u015fart\u0131yla bor\u00e7lular\u0131n ba\u015fvuru s\u0131ras\u0131nda alt\u0131, dokuz, on iki veya on sekiz e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri \u015fartt\u0131r. Tercih edilen taksit s\u00fcresinden daha uzun bir s\u00fcrede \u00f6deme yap\u0131lamaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Hesaplanan tutarlar\u0131n taksitle yap\u0131lacak \u00f6demelerinde ilgili maddelere g\u00f6re belirlenen tutar;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Alt\u0131 e\u015fit taksit i\u00e7in (1,09),<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Dokuz e\u015fit taksit i\u00e7in (1,135),<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) On iki e\u015fit taksit i\u00e7in (1,18),<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) On sekiz e\u015fit taksit i\u00e7in (1,27),<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r ve bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde \u00f6denecek taksit tutar\u0131 hesaplan\u0131r. Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan bor\u00e7lulara tercih ettikleri taksit s\u00fcresine uygun \u00f6deme plan\u0131 verilir. Ancak tercih edilen s\u00fcreden daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 h\u00e2linde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) Kanun kapsam\u0131ndaki alacaklarla ilgili olarak mevzuatlar\u0131nda yer alan \u00f6zel h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla taksit \u00f6deme s\u00fcresince zamana\u015f\u0131m\u0131 s\u00fcreleri i\u015flemez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tecil edilen alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 20 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanunun 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131na giren alacaklar\u0131n, 9\/6\/2021 tarihinden \u00f6nce 6183 say\u0131l\u0131 Kanun ve di\u011fer kanunlar uyar\u0131nca tecil edilip de tecil \u015fartlar\u0131na uygun olarak \u00f6denmekte olanlar\u0131ndan, kalan taksit tutarlar\u0131 i\u00e7in bor\u00e7lular, talep etmeleri h\u00e2linde Kanun h\u00fck\u00fcmlerinden yararlanabilirler. Bu takdirde tecil \u015fartlar\u0131na uygun olarak \u00f6denen taksit tutarlar\u0131 i\u00e7in tecil h\u00fck\u00fcmleri ge\u00e7erli say\u0131l\u0131r. Bu \u015fekilde \u00f6denmi\u015f taksit tutarlar\u0131na tecil tarihi ile \u00f6deme tarihi aras\u0131nda ge\u00e7en s\u00fcre i\u00e7in sadece ilgili kanunda \u00f6ng\u00f6r\u00fclen faiz uygulan\u0131r. Kalan taksit tutarlar\u0131 vadesinde \u00f6denmemi\u015f alacak kabul edilir ve bu alacaklar hakk\u0131nda bu Tebli\u011f h\u00fck\u00fcmleri uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>6736, 7020, 7143 ve 7256 say\u0131l\u0131 Kanunlar kapsam\u0131nda yap\u0131land\u0131r\u0131lan alacaklar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 21 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f h\u00fck\u00fcmleri, 3\/8\/2016 tarihli ve 6736 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun, 18\/5\/2017 tarihli ve 7020 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda ve Bir Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ve 11\/5\/2018 tarihli ve 7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re 9\/6\/2021 tarihi itibar\u0131yla taksit \u00f6demeleri devam eden alacaklar ile 6736 say\u0131l\u0131 Kanuna g\u00f6re tahakkuk eden alacaklar hakk\u0131nda uygulanmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 11\/11\/2020 tarihli ve 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanuna g\u00f6re yap\u0131land\u0131r\u0131lan ve 9\/6\/2021 tarihi itibar\u0131yla an\u0131lan Kanun kapsam\u0131nda \u00f6demeleri devam eden alacaklar a\u00e7\u0131s\u0131ndan, bor\u00e7lular talep etmeleri h\u00e2linde Kanun h\u00fck\u00fcmlerinden yararlanabilir. Bu takdirde, 7256 say\u0131l\u0131 Kanun kapsam\u0131nda \u00f6denen taksitler i\u00e7in yap\u0131land\u0131rma h\u00fck\u00fcmleri ge\u00e7erli say\u0131l\u0131r, bu \u015fekilde \u00f6denmi\u015f taksit tutarlar\u0131na tecil tarihi ile \u00f6deme tarihi aras\u0131nda ge\u00e7en s\u00fcre i\u00e7in an\u0131lan Kanuna g\u00f6re tercih edilen taksit s\u00fcresine uygun katsay\u0131 uygulan\u0131r, kalan taksit tutarlar\u0131na konu alacaklar vadesinde \u00f6denmemi\u015f alacak kabul edilerek Kanunun ilgili h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131l\u0131r ve \u00f6denmemi\u015f taksitlere ili\u015fkin olarak 7256 say\u0131l\u0131 Kanun kapsam\u0131nda hesaplanm\u0131\u015f olan katsay\u0131 tutarlar\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130ade edilmeyecek alacaklar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 22 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanunun 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131na giren alacaklara kar\u015f\u0131l\u0131k;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) 9\/6\/2021 tarihinden \u00f6nce tahsil edilmi\u015f olan tutarlar,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Kanun kapsam\u0131nda tahsil edilen tutarlar ile,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) 20 nci maddenin birinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lan tecile ili\u015fkin olarak 6183 say\u0131l\u0131 Kanun veya di\u011fer kanunlar uyar\u0131nca \u00f6denen faizlerin,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>Kanun h\u00fck\u00fcmlerine dayan\u0131larak red ve iadesi yap\u0131lmaz. Ancak, Kanunun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda olup dava konusu edilen tahakkuk ile ilk derece yarg\u0131 merciinde dava konusu edilen idari para cezas\u0131na kar\u015f\u0131l\u0131k 9\/6\/2021 tarihinden \u00f6nce \u00f6deme yap\u0131lm\u0131\u015f olmas\u0131 h\u00e2linde, \u00f6denen bu tutarlar, ilk derece vergi mahkemesinde esasa ili\u015fkin olarak hi\u00e7 karar verilmemi\u015f veya verilen karar\u0131n bozulmas\u0131 nedeniyle yeniden karar verilmek \u00fczere mahkemesine iade edilmi\u015f davalara konu alacaklar i\u00e7in bu maddeden yararlan\u0131lmak \u00fczere yap\u0131lan ba\u015fvurular ile verilmi\u015f terkin kararlar\u0131 \u00fczerine red ve iade edilebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Davadan vazge\u00e7me<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 23 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan ve ilgili maddeler uyar\u0131nca dava a\u00e7mamalar\u0131 veya a\u00e7\u0131lan davalardan vazge\u00e7meleri ve kanun yollar\u0131na ba\u015fvurmamalar\u0131 gereken bor\u00e7lular\u0131n, Kanun h\u00fck\u00fcmlerinden yararlanabilmeleri i\u00e7in ilgili maddelerde belirlenen ba\u015fvuru s\u00fcrelerinde, yaz\u0131l\u0131 olarak bu iradelerini belirtmeleri \u015fartt\u0131r. Bor\u00e7lularca, Kanun h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere davadan vazge\u00e7ilmesi h\u00e2linde idarece de ihtilaflar s\u00fcrd\u00fcr\u00fclmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Davadan vazge\u00e7me dilek\u00e7eleri EK-3&#8217;te yer alan forma uygun olarak ilgili g\u00fcmr\u00fck idaresine verilir ve bu dilek\u00e7elerin g\u00fcmr\u00fck idarelerine verildi\u011fi tarih, ilgili yarg\u0131 merciine verildi\u011fi tarih say\u0131larak dilek\u00e7eler ilgili yarg\u0131 merciine g\u00f6nderilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan ve a\u00e7t\u0131klar\u0131 davalardan vazge\u00e7en bor\u00e7lular\u0131n bu ihtilaflar\u0131yla ilgili olarak karar tarihine bak\u0131lmaks\u0131z\u0131n 9\/6\/2021 tarihinden sonra tebli\u011f edilen kararlar uyar\u0131nca i\u015flem yap\u0131lmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Kanun h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere vazge\u00e7ilen davalarda verilen kararlar ile h\u00fckmedilen yarg\u0131lama gideri, avukatl\u0131k \u00fccreti ve fer&#8217;ileri talep edilmez ve bu alacaklar i\u00e7in icra takibi yap\u0131lamaz. Vazge\u00e7me tarihinden \u00f6nce \u00f6denmi\u015f olan yarg\u0131lama giderleri ve avukatl\u0131k \u00fccretleri geri al\u0131nmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ortak h\u00fck\u00fcmler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 24 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Kanun kapsam\u0131nda s\u00fcresinde \u00f6denen alacaklara, Kanunda yer alan h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla 9\/6\/2021 tarihinden sonraki s\u00fcreler i\u00e7in faiz, gecikme zamm\u0131 ile gecikme cezas\u0131 gibi fer&#8217;i amme alacaklar\u0131 hesaplanmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Kanuna g\u00f6re \u00f6denecek alacaklarla ilgili olarak, tatbik edilen hacizler yap\u0131lan \u00f6demeler nispetinde kald\u0131r\u0131l\u0131r ve buna isabet eden teminatlar iade edilir. Kanuna g\u00f6re \u00f6denecek alacaklar nedeniyle tatbik edilen hacizlere konu mallar, bor\u00e7lunun talebi h\u00e2linde 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re alacakl\u0131 tahsil dairesince sat\u0131labilir. Bu talep, Kanun kapsam\u0131nda \u00f6denmesi gereken tutarlar\u0131n Kanun h\u00fck\u00fcmlerine g\u00f6re \u00f6denmesine engel te\u015fkil etmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Kanunun 2 nci maddesi kapsam\u0131nda yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131n, bor\u00e7 durumunu g\u00f6sterir belgede yer almamas\u0131 i\u00e7in bu bor\u00e7lar\u0131n en az %10&#8217;unun \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunulan bor\u00e7lara ili\u015fkin dava a\u00e7\u0131lamaz ve hi\u00e7bir mercie ba\u015fvurulamaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Yetki<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 25 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011fde h\u00fck\u00fcm bulunmayan \u00f6zel ve istisnai durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya Ticaret Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fcrl\u00fck<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 26 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fctme<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 27 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><span style='font-size:9.0pt'>&nbsp;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;line-height:12.0pt'><b><span style='font-size:9.0pt'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/06\/20210621-8-1.pdf\">Ekleri i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal style='vertical-align:baseline'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fck Alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 hakk\u0131nda tebli\u011f 7326 Say\u0131l\u0131 Kanun Kapsam\u0131nda G\u00fcmr\u00fck Alacaklar\u0131n\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r. Bu kapsamda, 30\/4\/2021 tarihinden \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve g\u00fcmr\u00fck idarelerince takip edilen alacaklardan, 9\/6\/2021 tarihi itibar\u0131yla kesinle\u015fen; a) Vadesi geldi\u011fi h\u00e2lde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/gumruk_alacaklarinin_yeniden_yapilandirilmasi_hk\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":2791,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=38685"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38685\/revisions"}],"predecessor-version":[{"id":38687,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38685\/revisions\/38687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/2791"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}