{"id":1085,"date":"2018-03-26T15:04:39","date_gmt":"2018-03-26T12:04:39","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1085"},"modified":"2018-05-06T15:06:08","modified_gmt":"2018-05-06T12:06:08","slug":"zor-durumda-olan-vergiye-uyumlu-mukelleflerin-borclarinin-teciline-iliskin-teblig","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/03\/26\/zor-durumda-olan-vergiye-uyumlu-mukelleflerin-borclarinin-teciline-iliskin-teblig\/","title":{"rendered":"ZOR DURUMDA OLAN VERG\u0130YE UYUMLU M\u00dcKELLEFLER\u0130N BOR\u00c7LARININ TEC\u0130L\u0130NE \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e"},"content":{"rendered":"

<\/p>\n

Tebli\u011fde 6183 say\u0131l\u0131 Kanunun 48\/A maddesinde belirtilen \u015fartlara ilave olarak Kanunun Maliye Bakan\u0131na verdi\u011fi yetkiye istinaden maddeden yararlan\u0131labilmesi i\u00e7in; <\/span><\/p>\n

a) M\u00fckellef (t\u00fczel ki\u015filerde kanuni temsilci) hakk\u0131nda tecil talep tarihinden \u00f6nceki 5 y\u0131l i\u00e7inde 213 say\u0131l\u0131 Kanunun 359 uncu maddesine g\u00f6re kesinle\u015fmi\u015f mahk\u00fbmiyet karar\u0131n\u0131n bulunmamas\u0131, <\/span><\/p>\n

b) Y\u0131ll\u0131k gelir vergisi\/kurumlar vergisi y\u00f6n\u00fcnden faal m\u00fckellefiyetin bulunmas\u0131, <\/span><\/p>\n

c) As\u0131l amme bor\u00e7lusu olunmas\u0131, <\/span><\/p>\n

\u00e7) T\u00fcr olarak tecili uygun bulunan bor\u00e7lar\u0131n tamam\u0131 i\u00e7in tecil talebinde bulunulmas\u0131, <\/span><\/p>\n

\u015fartlar\u0131 getirilmi\u015ftir. <\/span><\/p>\n

213 say\u0131l\u0131 Kanun, 6183 say\u0131l\u0131 Kanun ve di\u011fer mevzuatta yer alan sorumluluk d\u00fczenlemeleri nedeniyle as\u0131l amme bor\u00e7lusu d\u0131\u015f\u0131nda kalan kefiller, \u015firket ortaklar\u0131 ve kanuni temsilciler gibi amme bor\u00e7lusu say\u0131lan ki\u015filer, sorumlu olduklar\u0131 tutarlar i\u00e7in madde h\u00fckm\u00fcnden yararlanamayacaklard\u0131r. <\/span><\/p>\n

Ayr\u0131ca tecil edilen bor\u00e7lar i\u00e7in, borcun bulunmad\u0131\u011f\u0131n\u0131 g\u00f6steren belgenin verilmesinde bor\u00e7 tutar\u0131n\u0131n belirli bir k\u0131sm\u0131n\u0131n \u00f6denmesi \u015fart\u0131 aran\u0131lmayacakt\u0131r.<\/span><\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1085","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1085"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1085\/revisions"}],"predecessor-version":[{"id":1086,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1085\/revisions\/1086"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}