{"id":162624,"date":"2021-09-07T22:22:12","date_gmt":"2021-09-07T22:22:12","guid":{"rendered":"https:\/\/protokolhukuk.com\/7326-s-kanunla-bazi-alacaklarin-yeniden-yapilandirilmasi\/"},"modified":"2021-09-07T22:22:12","modified_gmt":"2021-09-07T22:22:12","slug":"7326-s-kanunla-bazi-alacaklarin-yeniden-yapilandirilmasi","status":"publish","type":"post","link":"https:\/\/protokolhukuk.com\/en\/7326-s-kanunla-bazi-alacaklarin-yeniden-yapilandirilmasi\/","title":{"rendered":"7326 S. Kanunla Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"162624\" class=\"elementor elementor-162624 elementor-55525\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-834e74a elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"834e74a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f4e59 exad-glass-effect-no exad-sticky-section-no\" data-id=\"16f4e59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0786717 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0786717\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: right;\"><strong>PR \u2013 M \u2013 0014<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0d92cd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e0d92cd\" 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\t\t<p>Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin 7326 s. Kanun 09.06.2021 tarih ve 31506 Say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, 7326 Kanun Genel Tebli\u011fi (Seri No:1) 14.06.2021 tarihinde Resmi Gazetede yay\u0131nlanmak suretiyle uygulama konusunda konu ba\u015fl\u0131klar\u0131 halinde gerekli a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p><ul><li>Kanunla Yap\u0131lan D\u00fczenlemeler<\/li><\/ul><p>Kanunla;<\/p><ul><li>Kamuya olan bor\u00e7lar\u0131n yap\u0131land\u0131r\u0131larak \u00f6denmesi,<\/li><li>Mevcut ve muhtemel ihtilaflar\u0131n sonland\u0131r\u0131lmas\u0131,<\/li><li>Matrah ve vergi art\u0131r\u0131m\u0131 yoluyla vergilemede \u00f6ng\u00f6r\u00fclebilirli\u011fin art\u0131r\u0131larak ge\u00e7mi\u015f vergilendirme d\u00f6nemleri ile ilgili olas\u0131 risklerin ortadan kald\u0131r\u0131lmas\u0131,<\/li><\/ul><p>\u0130\u015fletme kay\u0131tlar\u0131n\u0131n fiili durumlar\u0131na uygun hale getirilmesi,<\/p><ul><li>Meslek Odalar\u0131 ve Birliklerinin alacaklar\u0131n\u0131n tahsil edilmesi,<\/li><li>Ta\u015f\u0131nmazlar ve amortismana tabi iktisadi k\u0131ymetlerin yeniden de\u011ferlenmesi,<\/li><li>Kulland\u0131\u011f\u0131 nakd\u00ee ve gayr-\u00ee nakd\u00ee kredilerinin anapara, faiz ve\/veya ferilerine ili\u015fkin \u00f6demelerini aksatanlara y\u00f6nelik Sicil Affi,<\/li><\/ul><p>Konular\u0131nda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p><ul><li>S\u00fcreler ve M\u00fcracaat Usulleri<\/li><\/ul><p>Bor\u00e7lar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 i\u00e7in m\u00fcracaatlar\u0131n 31.08.2021&#8217;e kadar yap\u0131lmas\u0131 ve ilk taksit \u00f6deme s\u00fcresinin en ge\u00e7 30.09.2021&#8217;de yap\u0131lmas\u0131 d\u00fczenleme alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p><ul><li>Birden \u00e7ok Vergi Dairesine olan bor\u00e7lar i\u00e7in her Vergi Dairesine ayr\u0131 ayr\u0131 elektronik ortamda m\u00fcracaat edilmesi gerekmektedir.<\/li><li>\u015eirket Ortakl\u0131\u011f\u0131 nedeniyle bor\u00e7lu durumda olanlar\u0131n, kendi hisseleri oran\u0131nda bor\u00e7 \u00f6deme talepleri ise Vergi Dairelerine bizzat yaz\u0131l\u0131 olarak m\u00fcracaat yap\u0131lmas\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/li><li>D\u00fczenlemenin Getirdikleri<\/li><\/ul><p>7326 Say\u0131l\u0131 Kanunla en \u00f6nemli konunun hi\u00e7 ku\u015fkusuz, matrah ve vergi art\u0131r\u0131m\u0131 ile ge\u00e7mi\u015f vergilendirme d\u00f6nemleri ile ilgili olas\u0131 risklerin ortadan kald\u0131r\u0131lmas\u0131, stoklar\u0131n ve kasa mevcutlar\u0131n\u0131n i\u015fletme kay\u0131tlar\u0131yla fiili durumun uyumlu hale getirilmesi imkan\u0131n\u0131n tan\u0131nmas\u0131d\u0131r.<\/p><p>Ancak burada \u015funu belirtmeliyiz ki, matrah ve vergi art\u0131r\u0131m\u0131 yapacak olan m\u00fckellefler hakk\u0131nda, \u00f6deme yapmama yahut yap\u0131lamama durumlar\u0131nda vergi incelemesi yolunun daha fazla a\u00e7\u0131k hale gelece\u011fi kanaatindeyiz.<\/p><p>Ta\u015f\u0131nmaz ve di\u011fer iktisadi k\u0131ymetlerin yeniden de\u011ferlemesine izin verilmi\u015f olmas\u0131 da fevkalade \u00f6neme haizdir.<\/p><p>\u00d6zetle; 7326 say\u0131l\u0131 Kanundaki bor\u00e7lar\u0131n \u00f6denmesinde kolayl\u0131k sa\u011flanmas\u0131 amac\u0131n\u0131n yan\u0131 s\u0131ra i\u015fletme kay\u0131tlar\u0131n\u0131n ise ger\u00e7ek durumla uyumlu hale getirilmesi amac\u0131 da \u00f6nem arz etmektedir.<\/p><p style=\"text-align: right;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 07.09.2021<\/p><p style=\"text-align: right;\"><strong>Elif \u00d6nemlib\u0131\u00e7ak<\/strong><\/p><p style=\"text-align: right;\"><strong><em>Stajyer Avukat<\/em><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PR \u2013 M \u2013 0014 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin 7326 s. Kanun 09.06.2021 tarih ve 31506 Say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, 7326 Kanun Genel Tebli\u011fi (Seri No:1) 14.06.2021 tarihinde Resmi Gazetede yay\u0131nlanmak suretiyle uygulama konusunda konu ba\u015fl\u0131klar\u0131 halinde gerekli a\u00e7\u0131klamalara yer verilmi\u015ftir. Kanunla Yap\u0131lan D\u00fczenlemeler Kanunla; Kamuya olan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":77936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_joinchat":[],"footnotes":""},"categories":[322,323],"tags":[324],"class_list":["post-162624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-en-3","category-makaleler-en","tag-etiket-en-2"],"aioseo_notices":[],"featured_image_src":"https:\/\/protokolhukuk.com\/wp-content\/uploads\/2024\/01\/MAKALELER.png","author_info":{"display_name":"Elif \u00d6NEML\u0130BI\u00c7AK","author_link":"https:\/\/protokolhukuk.com\/en\/author\/elifonemlibicak\/"},"_links":{"self":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts\/162624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=162624"}],"version-history":[{"count":0,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts\/162624\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/media\/77936"}],"wp:attachment":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=162624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=162624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=162624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}