{"id":38808,"date":"2021-11-12T02:09:13","date_gmt":"2021-11-12T02:09:13","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38808"},"modified":"2021-11-12T02:11:17","modified_gmt":"2021-11-12T02:11:17","slug":"gecici_16_madde_uygulanisi_gum_gen_mud_yazisi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/gecici_16_madde_uygulanisi_gum_gen_mud_yazisi\/","title":{"rendered":"G\u00fcmr\u00fck Y\u00f6n. Ge\u00e7ici 16\/3. ve 16\/4. Maddesinin Uygulanmas\u0131na \u0130li\u015fkin G\u00fcmr\u00fck Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Yaz\u0131s\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38808\" class=\"elementor elementor-38808\" 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-51374625 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"51374625\" 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-2d7303c elementor-column elementor-col-100 elementor-top-column\" data-id=\"2d7303c\" 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-b9bb562 elementor-widget elementor-widget-heading\" data-id=\"b9bb562\" 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 Y\u00f6n. Ge\u00e7ici 16\/3. ve 16\/4. Maddesinin Uygulanmas\u0131na \u0130li\u015fkin G\u00fcmr\u00fck Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Yaz\u0131s\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e55dfc9 elementor-widget elementor-widget-text-editor\" data-id=\"e55dfc9\" 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: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\/* 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.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.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\";}\nspan.E-postaStili19\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili20\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\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>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn &quot;G\u00fcmr\u00fck Y\u00f6netmeli\u011fi Ge\u00e7ici 16\/3. ve 16\/4. Maddesinin Uygulanmas\u0131&quot; konulu yaz\u0131s\u0131 ili\u015fikte bilgilerinize sunulmu\u015ftur.<o:p><\/o:p><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal>Yaz\u0131 kapsam\u0131nda;<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='text-indent:35.4pt'>05.11.2021 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan e\u015fyalar i\u00e7in i\u015flemlerin <span style='color:black'><a href=\"https:\/\/www.ddp.com.tr\/TR\/2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda\"><span style='color:black'>ilgi (c) de kay\u0131tl\u0131 yaz\u0131m\u0131z<\/span><\/a><\/span><span style='font-size:9.0pt;color:black'>(alternatif link: https:\/\/www.ddp.com.tr\/TR\/2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda\/) <\/span>\u00e7er\u00e7evesinde 31.12.2021 tarihine kadar tamamlanmas\u0131 gerekmektedir. <o:p><\/o:p><\/p><p class=MsoNormal style='text-indent:35.4pt'>Di\u011fer taraftan 21.06.2018 ila 23.05.2019 tarihleri (bu tarihler dahil) aras\u0131nda tescil edilmi\u015f olan beyannameler i\u00e7in G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/4 \u00fcnc\u00fc maddesi kapsam\u0131nda de\u011ferlendirilmek \u00fczere mezkur maddede bahsi ge\u00e7en <b><u>bilgi ve belgeler ile<\/u><\/b><span style='font-size:9.0pt;color:black'>(ilgili belge detay\u0131 i\u00e7in<a href=\"https:\/\/www.ddp.com.tr\/TR\/gecici_madde16_ya_gore_istenen_mense_belgesi_yerine_mense_beyani_kabul_edilecek\"><span style='color:black'> t\u0131klay\u0131n\u0131z<\/span><\/a>: https:\/\/www.ddp.com.tr\/TR\/gecici_madde16_ya_gore_istenen_mense_belgesi_yerine_mense_beyani_kabul_edilecek)<\/span><span style='color:black'> <\/span>birlikte g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 olarak ba\u015fvuruda bulunulmas\u0131 halinde; <span style='color:#1F497D'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-indent:35.4pt'>1. Ek tahakkuk ve ceza karar\u0131 hen\u00fcz d\u00fczenlenmemi\u015fse, EMY i\u00e7in ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmemesi,<o:p><\/o:p><\/p><p class=MsoNormal style='text-indent:35.4pt'>2. Ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmi\u015f ve; <span style='color:#1F497D'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-indent:35.4pt'>a) hen\u00fcz tebli\u011f edilmemi\u015fse, <span style='color:#1F497D'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-left:35.4pt'>b) tebli\u011f edilmi\u015f ancak itiraz s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa, <span style='color:#1F497D'><br><\/span>c) uzla\u015fma ba\u015fvurusu yap\u0131lm\u0131\u015fsa, <span style='color:#1F497D'><br><\/span>d) idari itiraz yoluna ba\u015fvurulmu\u015f ancak hen\u00fcz bir cevap verilmemi\u015fse, <span style='color:#1F497D'><br><\/span>e) idari itiraz yoluna ba\u015fvurulmu\u015f, itiraz reddedilmi\u015f ancak dava a\u00e7ma s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa, <span style='color:#1F497D'><br><\/span>f) idari itiraz yolu kullan\u0131lm\u0131\u015f ve s\u00fcresi i\u00e7inde dava a\u00e7\u0131lm\u0131\u015f olmakla birlikte davas\u0131 derdest ise, kesinle\u015fmemi\u015f s\u00f6z konusu alacaklar i\u00e7in ek tahakkuk ve ceza karar\u0131n\u0131n iptal edilmesi \u015feklinde i\u015flem yap\u0131lacak olup yukar\u0131da belirtilmi\u015f olan durumlar haricinde kesinle\u015fmi\u015f olan kararlara ili\u015fkin olarak G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/4 \u00fcnc\u00fc maddesi kapsam\u0131ndaki y\u00fck\u00fcml\u00fc ba\u015fvurular\u0131 kabul edilmeyecektir.<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/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 Y\u00f6n. Ge\u00e7ici 16\/3. ve 16\/4. Maddesinin Uygulanmas\u0131na \u0130li\u015fkin G\u00fcmr\u00fck Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Yaz\u0131s\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn &quot;G\u00fcmr\u00fck Y\u00f6netmeli\u011fi Ge\u00e7ici 16\/3. ve 16\/4. Maddesinin Uygulanmas\u0131&quot; konulu yaz\u0131s\u0131 ili\u015fikte bilgilerinize sunulmu\u015ftur. &nbsp; Yaz\u0131 kapsam\u0131nda; &nbsp; 05.11.2021 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan e\u015fyalar i\u00e7in i\u015flemlerin ilgi (c) de kay\u0131tl\u0131 yaz\u0131m\u0131z(alternatif link: https:\/\/www.ddp.com.tr\/TR\/2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda\/) \u00e7er\u00e7evesinde 31.12.2021 tarihine kadar tamamlanmas\u0131<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/gecici_16_madde_uygulanisi_gum_gen_mud_yazisi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":2256,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38808","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\/38808","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=38808"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38808\/revisions"}],"predecessor-version":[{"id":38810,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38808\/revisions\/38810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/2256"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}