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Vergi affı 2020 ve vergi affı yapılandırma 2020 konusunda kamuoyunda beklenti yükseldi. Tarihin en kapsamlı yapılandırması hazırlanıyor. İş ve Sosyal Güvenlik Uzmanı Mert Nayır yapılması planlanan yapılandırmanın detaylarını yazdı...Başımızdan bir türlü atamadığımız bir virüs belasıyla başladık yıla. Daha başımıza neler gelecek diye isyan ediyorduk ki, ben size bu satırları yazarken ceviz büyüklüğünde dolu yağmaya başladı! Neyse gelelim konumuza; İyi giden ekonomi verileri, hükümet planları, çalışma ve sosyal hayatta tüm dengeler geride bıraktığımız bu 9 ayda altüst oldu.
Bu süreçte sağlık sistemimizin ve sağlık çalışanlarımızın hakkını teslim edelim, harika iş çıkardılar ve çıkarmaya devam ediyorlar. Tüm sabır ve güçleriyle dimdik ayakta durmaya çalışıyorlar. Hükümet yetkililerini de es geçmemek lazım. İşten çıkarma yasağı, kısa çalışma ödeneği ve nakdi ücret desteği ile milyonlarca haneye nefes olacak tedbirler alındı. Elbette eleştirebiliriz; desteklerin azlığını çokluğunu, süresinin yetersizliğini, zamanlamaların önceden tespit edilemeyesini. Ancak bir gerçek var ki, tüm dünya ülkeleri bu virüs savaşında çaresiz kaldılar.
ERTELEME SADECE ERTELEDİ Mart ayından bu yana alınan onlarca önlemlerden biri de borç ların ertelenmesi olmuştu. Bu borçları silinmesi için de Meclis'ten bir kanun geçirilmesi gerekir. Birçok Avrupa ülkesi borçları ertelemek yerine iptal etti, İngiltere'de restoranlarda yenilen yemeklerin paralarının bile yarısını devlet karşılama kararı aldı. Biz ise 6 ay borçları erteleme kararı aldık, ertelemenin sonuna yaklaşırken borcunu ödeyebilen firma sayısı ise hiç iç açıcı değil. Hükümet yetkilileri borçların büyük bir bölümünün ödenemeyeceğini öngörüyordu ancak, 'önce görelim, sonra uygulayalım' mantığıyla hareket edildi.
YAPILANDIRMA KAÇINILMAZ SON Pandemi etkilerinin yanında, ihracat kapılarının açılmaması, artan döviz kurları nedeniyle nakit akışı bir türlü normalleşemeyen esnaf ertelenen prim ve vergi borç larının ne olacağını kara kara düşünüyor! Hükümetimiz ise piyasayı yapılandırma düzeltebilir mi?' sorusunu uzun masada tutuyor. Sayın Çalışma Bakanı net bir ifade ile yapılandırma getirilecek demese de son birkaç demecinde sinyallerini verdi. 2020-2022 Ekonomi Programı kapsamında Sayın Berat Albayrak 'tan bu yönde bir çalışmanın açıklanmasını bekledik, ancak Sayın Albayrak'ta bu yönde bir açıklama yapmadı. Henüz net olmasa da çok zor geçirilen bu 9 ay dikkate alınarak son yılların en kapsamlı yapılandırma düzenlemesi yapılacağı öngörülüyor.
EKİM AYI SONUNA KADAR MECLİS'TEN GEÇMESİ BEKLENEN YAPILANDIRMA DÜZENLENMESİNİN SATIR BAŞLIKLARI Hazine ve Maliye Bakanlığı ile Aile, Çalışma ve Sosyal Hizmetler Bakanlığı'nın ortak yapacağı çalışma ile yapılandırma paketi İstihdam Paketi ve Ekonomi Planı çerçevesinde Meclis'e sunulacak. -Vergi, resim, trafik cezaları, MTV, harç, öğrenim kredileri yapılandırılacak. -Sosyal Güvenlik Kurumu'na olan SGK prim, idari para cezaları ve tüm ceza ve primler yapılandırılacak. -Genç girişimcilere yeni istihdam paketleri üzerinde çalışmalar yapılacak.
-SGK Teşvikleri uzatılacak. -Vergi indirimleri ve istisnaları uzatılacak. -Pandemiden dolayı halen açılmayan ve zarar gören sektörler bazında KÇÖ ve Ücretsiz izin süreleri uzatılacak. -Odalar, borsalar, belediyeler ve tüm resmi dairelere olan aidat borç ları ve ecrimsil cezaları kapsama alınacak. Ekonomiyi canlandıracak, esnafın yüzünü güldürecek ve piyasaları hareketlendirecek yapılandırmayı ekim ayında bekliyoruz.
7 Mart 2002 Tarihinde 4746 sayılı Yasa İle Emlak Vergisi Düzenlemesi
27 Şubat 2003 Tarihinde 4811 sayılı Vergi Barışı Kanunu
22 Kasım 2008 Tarihinde 5811 sayılı Vergi Barışı
13 Şubat 2011 Tarihinde 6111 sayılı Sosyal Sigortalar Kanunu
29 Mayıs 2013 Tarihinde 6486 sayılı Sosyal Sigortalar Kanunu
10 Eylül 2014 Tarihinde 6552 sayılı İş Kanunu
19 Ağustos 2016 Tarihinde 6736 sayılı Bazı Alacakların Yapılandırılmasına İlişkin Kanun
27 Mayıs 2017 Tarihinde 7020 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun
18 Mayıs 2018 Tarihinde 7143 sayılı Vergi ve Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun
KAYNAK: Mert Nayır