{"id":10414,"date":"2024-09-02T22:24:06","date_gmt":"2024-09-02T22:24:06","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=10414"},"modified":"2024-09-02T22:24:06","modified_gmt":"2024-09-02T22:24:06","slug":"vergi-borclularinin-aciklanmasina-iliskin-teblig-resmi-gazetede","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2024\/09\/02\/vergi-borclularinin-aciklanmasina-iliskin-teblig-resmi-gazetede\/","title":{"rendered":"Vergi bor\u00e7lular\u0131n\u0131n a\u00e7\u0131klanmas\u0131na ili\u015fkin tebli\u011f Resmi Gazete’de"},"content":{"rendered":"
\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan Vergi Usul Kanunu Genel Tebli\u011fi Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

Buna g\u00f6re, vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f 5 milyon lira ve \u00fczerinde vergi ve ceza bor\u00e7lar\u0131 olan m\u00fckelleflerin isimlerini a\u00e7\u0131klanacak.<\/p>\n

Bu kapsamda, 15-31 Ekim 2024 tarihleri aras\u0131nda T\u00fcrkiye genelinde t\u00fcm vergi dairelerinde, 1-15 Kas\u0131m 2024 tarihleri aras\u0131nda ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 internet sitesinde m\u00fckellef bilgilerini i\u00e7eren listeler yay\u0131mlanacak.<\/p>\n

Resmi Gazete’de yay\u0131mlanan tebli\u011fe g\u00f6re, 213 say\u0131l\u0131 Kanunun 5 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n Hazine ve Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye istinaden;<\/p>\n<\/div>\n

\n

a) 2024 y\u0131l\u0131nda yap\u0131lacak a\u00e7\u0131klamalar\u0131n, vergi dairesinin ilan koymaya mahsus yerlerinde as\u0131lmak suretiyle 15\/10\/2024 ile 31\/10\/2024 tarihleri (bu tarihler dahil) aras\u0131nda T\u00fcrkiye genelindeki vergi dairelerinde, 1\/11\/2024 ile 15\/11\/2024 tarihleri (bu tarihler dahil) aras\u0131nda ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet sitesinde yap\u0131lmas\u0131,<\/p>\n

b) A\u00e7\u0131klama kapsam\u0131na, her bir vergi dairesine 5.000.000 TL ve daha fazla borcu olan veya bu tutar ve \u00fczerinde kesinle\u015fen vergi ve cezas\u0131 bulunan m\u00fckelleflerin al\u0131nmas\u0131,<\/p>\n

c) Yap\u0131lacak a\u00e7\u0131klamada, 31\/12\/2023 tarihi itibar\u0131yla vadesi geldi\u011fi halde 30\/9\/2024 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan ve nev’i itibar\u0131yla Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293) ile a\u00e7\u0131klama kapsam\u0131na al\u0131nd\u0131\u011f\u0131 belirtilen vergi ve cezalar ile 1\/6\/2023-31\/5\/2024 tarihleri aras\u0131nda kesinle\u015fen tarhiyatlar\u0131n dikkate al\u0131nmas\u0131,<\/p>\n

\u00e7) A\u00e7\u0131klanacak bilgiler, a\u00e7\u0131klaman\u0131n yap\u0131laca\u011f\u0131 yer ve di\u011fer hususlarda Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293) ile belirlenen esaslara uyulmas\u0131, ancak ayn\u0131 Tebli\u011fin “\u0130nternet Ortam\u0131nda A\u00e7\u0131klama” ba\u015fl\u0131kl\u0131 III\/B b\u00f6l\u00fcm\u00fcndeki haz\u0131rlanan listelerin g\u00f6nderilece\u011fi adresler ile ilgili a\u00e7\u0131klamalar\u0131 bak\u0131m\u0131ndan Defterdarl\u0131klar\u0131n Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 293)’nin (I-A) b\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listeleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Gelir Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131 (IV)\u2019e ve (I-B) b\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listeleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Tahsilat ve \u0130htilafl\u0131 \u0130\u015fler Daire Ba\u015fkanl\u0131\u011f\u0131na resm\u00ee yaz\u0131 ekinde elektronik ortamda g\u00f6ndermeleri uygun g\u00f6r\u00fcld\u00fc.<\/p>\n<\/div>\n<\/p>\n

<\/p>\n

Kaynak :\u00a0https:\/\/www.bloomberght.com\/vergi-borclularinin-aciklanmasina-iliskin-teblig-resmi-gazete-de-2359426<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vadesi geldi\u011fi halde \u00f6denmemi\u015f 5 milyon lira ve \u00fczerinde\u00a0vergi\u00a0borcu ve cezas\u0131 bulunan m\u00fckelleflerin isimlerini 15-31 Ekim 2024 tarihleri aras\u0131nda T\u00fcrkiye genelinde t\u00fcm\u00a0vergi\u00a0dairelerinde, 1-15 Kas\u0131m 2024 tarihleri aras\u0131nda ise Gelir \u0130daresi…<\/p>\n","protected":false},"author":1,"featured_media":10415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1468,1639,1638,1637,287],"manset":[],"class_list":["post-10414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-daire","tag-gelir-idaresi-baskanligi","tag-kanunu","tag-tebligi","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/10414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=10414"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/10414\/revisions"}],"predecessor-version":[{"id":10416,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/10414\/revisions\/10416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/10415"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=10414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=10414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=10414"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=10414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}