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Vergi borcu 7256 yapılandırma başvuru ekranı ivd.gib.gov.tr 'de açıldı. Türkiye'de 500 milyar TL'lik vergi borç larının yapılandırılmasına ilişkin kanun Resmi Gazete 'de yayımlanarak yürürlüğe girdi. Bundan sonraki süreçte Gümrük İdaresi, SSK, MTV ve KYK borçları gibi pek çok borcun yapılandırılması nasıl olacak? Sosyal Güvenlik Kurumu'na yapılacak ödemeler Şubat ayında, Hazine ve Maliye Bakanlığı ve gümrüklere yapılacak ödemeler ise 2021 Ocak ayında başlayacak. Borçların yapılandırılmasında yüzde 0.35 olarak belirlenen Yİ-ÜFE esas alınacak. İşte adım adım resimli başvuru anlatımı ! Peki ilk taksit ödemesi ne zam an?
İLK TAKSİT ÖDEMESİ NE ZAMAN?
Söz konusu kanun kapsamında ilk taksit ödemesi için şu ifadelere yer verildi:
"Hazine ve Maliye Bakanlığına , Ticaret Bakanlığına, il özel idare lerine, belediyelere ve YİKOB'lara bağlı tahsil dairelerine ödenecek tutarların ilk taksitini 31/1/2021 tarihine kadar (bu tarih dâhil), Sosyal Güvenlik Kurumuna bağlı tahsil dairelerine ödenecek tutarların ise ilk taksitini 28/2/2021 tarihine kadar (bu tarih dâhil), diğer taksitlerini ise bu tarihleri takip eden ikişer aylık dönemler hâlinde azam i on sekiz eşit taksitte ödemeleri,"
BAŞVURULAR İNTERNETTEN BAŞLADI
7256 sayılı kanun kapsamında borç larında yapılandırma sürecine girebilecek olan vatandaşlar, bu işlemler için internet vergi dairesini kullanacak. Buraya giriş yapabilmek için üye olma ya da E-Devlet şifresini kullanma hakkına sahip olan vatandaşlar, karşılarına çıkacak olan ekrandan işlemlerini gerçekleştirecek.
Bu ekranda yapılması gereken işlemler şu şekilde olacak;
Ekranda da yer alan sol menüdeki ödeme ve borç işlemleri ekranına giriş yapılması gerekecek. Burada 7256 sayılı kanun kapsamında ödeme işlemleri menüsüne giriş yapacak olan vatandaşlar, başvurularım ekranına tıklayarak ödeme planlarını seçtikten sonra işlemlerini gerçekleştirebilecek.
İNTERNET VERGİ DAİRESİNE GİRİŞ İÇİN TIKLAYINIZ
YAPILANDIRMA HANGİ BORÇLARI KAPSIYOR?
7256 sayılı kanunun dün Resmi Gazete'de yayımlanması ile birlikte hangi borçların yapılandırma kapsamına girdiği de netleşmiş oldu.
Gelir Vergisi, Kurumlar Vergisi, Katma Değer Vergisi (KDV), Motorlu Taşıtlar Vergisi (MTV), Özel Tüketim Vergisi (ÖTV), tüm idari para cezaları, Hazine alacakları Vergi cezaları, gecikme faiz leri ve gecikme zam ları; trafik, seçim, GSS nüfus para cezaları; Karayolu Taşıma Kanunu'na göre kesilen para cezaları; kara yollarından usulsüz geçişler nedeniyle kesilen para cezaları KYK öğrenim katkı kredisi ve öğrenim kredisi borç ları, ecrimisiller, haksız alınan destekleme ödemeleri, kaynak kullanımı destekleme fonu, taşınmaz kültür varlıklarının korunmasına katkı payı 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 Sosyal güvenlik primi idari cezaları, gecikme cezaları ve faiz zamları il özel idare lerine 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 TOBB, TESK, Türkiye Barolar Birliği, TÜRMOB, ihracatçı birliklerinin aidat ödemeleri 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 belediyelerin tasarrufuna bırakılan taşınmaz kiralamaları ve irtifak hakkı tesisinden kaynaklanan alacaklar büyükşehir belediyeleri ile bağlı kuruluşlarının Devlet Su işleri Genel Müdürlüğüne olan borçlar Tarım Kredi Kooperatiflerine borcu olan çiftçiler ile kredi kullanan orman köylüleri de düzenlemeden yararlanacak.
TAKSİT ÖDENMEZSE YAPILANDIRMA BOZULACAK MI?
Kanundan faydalanabilmek için yapılandırılan borcun ilk 2 taksitinin süresi geçmeden ödemesinin yapılması gerekiyor. Eğer bir takvim yılında iki taksit zam anında ödenmezse, borç luya bir şans daha verilecek. Borçlunun ödemediği 2 taksit, son taksiti izleyen ayda gecikme zammıyla birlikte ödenirse kanundan yararlanmaya devam edilebilecek.
**Yapılandırma yapılan borcun taksitinin bir kısmı ödenmezse;
Böyle bir durumda ödenen tutar yapılandırma kapsamında kalacak. Kalan borç ise ilgili mevzuata göre takip ve tahsil edilecek.
HANGİ TARİHTEN İTİBAREN YAPILANDIRMA ESAS ALINACAK?
Kabul edilen maddelerde yer alan borçlar listesinde borcu olan ve yapılandırma yapmak isteyen vatandaşlar yapılandırma hangi tarihten itibaren esas alınacak araştırmaya başladı. Peki yapılandırma hangi tarihleri kapsıyor?
Kanun kapsamına girecek borçlardan 31 Ağustos 2020 ve öncesindeki borçlar dahil olacak. İhtilafli olanlar yapılandırma kapsamına giriyor mu? İhtilaflı alacaklar ise yapılandırma kapsamına dahil olmuyor.