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Vergi yapılandırma nasıl olacak? Hangi borçlar yapılandırılacak ? Vergi borcu yapılandırma için 10 maddelik düzenleme kabul edildi. Kabul edilen maddelere göre vergi borçları 18 taksitle ödenebilecek. Vatandaşlar sahip oldukları borçları kolaylıkla yapılandırabilecek. Vergi cezaları, gecikme faizleri ve gecikme zamları; trafik, seçim, nüfus para cezaları gibi cezalar da yapılandırma kapsamına alınacak.
VERGİ YAPILANDIRMA NASIL OLACAK?
AK Parti Grup Başkanvekili Mehmet Muş açıklamasında vergi borçlarının yeniden yapılandırılmasına yönelik olarak yasa teklifi verildiğini açıkladı. Yasa teklifi kapsamında 500 milyar büyüklüğünde geniş bir yapılandırma planın devreye sokulmasına hazırlanılıyor. Milyonlarca vatandaşın büyük bir heyecanla beklediği vergi yapılandırma teklifinin aynı zamanda ödeme için 18 ay taksit imkanı da sunulacağını söyledi.
Vergi yapılandırma sı yasa teklifinin sonrasında gelişmeler yakın markaja alındı. Vergi borcu yapılandırmasını bekleyenler, hangi borçların yapılandırılacağını da merak etmeye başladı. Başkanvekili Muş'un açıklamasında SGK, KYK, trafik ve köprü cezalarının da içinde olduğu çok sayıda borca yapılandırma yapılabilecek. Şubat 2021'de itibaren başlayan ödemeler kapsamında 18 ay taksit ve 2 ayda bir ödeme yapılandırma fırsatı sunulacak. Vergi borcunun yapılandırmasına yönelik yasanın çıkmasından sonra yıl sonuna kadar başvuru yapılabilecek.
HANGİ BORÇLAR YAPILANDIRILACAK?
Vergi borcu yapılandırma sına ilişkin madde; Gelir Vergisi, Kurumlar Vergisi, Katma Değer Vergisi (KDV), Motorlu Taşıtlar Vergisi (MTV), Özel Tüketim Vergisi (ÖTV), tüm idari para cezaları, KYK borçları, Hazine alacaklarını geçtiğimiz aylarda TBMM Plan ve Bütçe Komisyonunda kabul edildi.
Kanun teklifindeki maddeyle, vergi borçları yapılandırılarak borçların 18 taksitle ödenmesine imkan sağlanıyor. Borcunu peşin ödemek isteyen vatandaşlar için de indirim olanağı tanınıyor.
Vergi borcu yapılandırmasından yararlanmak isteyen vatandaşlar, kanunun çıktığı tarih itibariyle sene sonuna dek başvuru yapılması gerekiyor. Vatandaşlara maksimum 18 taksit yapılacak ve taksitler de iki ayda bir ödenecek. İlk taksit ödemesinin Ocak 2021'de başlaması ön görülüyor.
Vergi cezaları, gecikme faizleri ve gecikme zamları; trafik, seçim, nüfus para cezaları; Karayolu Taşıma Kanunu'na göre kesilen para cezaları; kara yollarından usulsüz geçişler nedeniyle kesilen para cezaları gibi tüm idari para cezaları yapılandırma kapsamında olacak.
Öğrenim katkı kredisi ve öğrenim kredisi borçları, ecrimisiller, haksız alınan destekleme ödemeleri, kaynak kullanımı destekleme fonu, taşınmaz kültür varlıklarının korunmasına katkı payı da yapılandırılabilecek.
Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun kapsamındaki Hazine alacakları, madenlerden alınan devlet hakkı, Amme Alacaklarının Tahsil Usulü Hakkında Kanun'a göre takip edilen diğer alacaklar için de yapılandırmadan yararlanılabilecek.
Yapılandırmadan faydalanmak isteyenlerin, kanunun çıktığı tarihten itibaren yıl sonuna kadar müracaat etmesi gerekecek ve en fazla 18 taksitte bu borçlar ödenebilecek. Taksitler iki ayda bir ödenecek. İlk taksit tarihine kadar peşin ödemenin yapılması durumunda, işleyen faizler silinecek. İlk taksit ödemesi, Ocak 2021'de gerçekleştirilecek.
Sosyal güvenlik primi idari cezaları, gecikme cezaları ve faiz zamları da yapılandırılabilecek.
Ayrıca il özel idarelerine olan borçlar, emlak vergisi, çevre temizlik vergisi, ilan ve reklam vergisi, diğer vergi ve harçlar, su, atık su, katı atık ücretleri, yol katılım payları, muhtelif ücretlerden kaynaklı kurum alacakları ve zam ve faizleri de yapılandırılabilecek.
TOBB, TESK, Türkiye Barolar Birliği, TÜRMOB, ihracatçı birliklerinin aidat ödemeleri de yapılandırmaya dahil olacak.
KOSGEB tarafından kullandırılan desteklerden kaynaklananlar ile aidat alacakları, il özel idareleri, belediyeler ve bunların bağlı kuruluşları ile sermayesinin yüzde 50'den fazlası bunlara ait şirketlerin taşınmazları hakkında yapılan irtifak hakkı ve kiralama işlemlerinden kaynaklanan alacaklar, Vakıflar Genel Müdürlüğü ve mazbut vakıfların kira alacakları, kalkınma ajanslarının il özel idareleri, belediye ve sanayi odalarından olan alacakları, Türk Standardları Enstitüsü hizmet bedeli alacakları da yapılandırma kapsamında yer alacak.