Geçen ay yürürlüğe giren Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun kapsamında getirilen yapılandırma düzenlemesine başvurular devam ediyor.
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Geçen ay yürürlüğe giren Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun kapsamında getirilen yapılandırma düzenlemesine başvurular devam ediyor.
Bu düzenlemeyle, kesinleşmiş vergi, harç ve vergi cezaları ile ecrimisil, öğrenim ve katkı kredisi, maden devlet hakkı, yiyecek bedeli gibi borçlara, trafik, askerlik, kara yolu taşıma, otoyollar ve köprülerden geçiş ihlali gibi idari para cezalarına ödeme kolaylıkları getirildi.
Düzenleme kapsamında, 31 Ağustos'tan önceki dönemlere ait ve 17 Kasım itibarıyla kesinleşmiş vergi, resim, harç ve bunlara ilişkin cezalar ile gecikme faizi ve gecikme zammı alacakları yer alıyor.
Aynı zamanda, 31 Ağustos'tan önce verilen ve 17 Kasım itibarıyla kesinleşen ve vadesi geldiği halde ödenmemiş ya da ödeme süresi henüz geçmemiş askerlik, seçim, trafik, nüfus, kara yolu taşıma, otoyollar ve köprülerden ihlalli geçiş gibi idari para cezaları için de bu imkandan yararlanılabiliyor.
VATANDAŞLARDAN MASKE CEZALARINI YAPILANDIRMA SORUSU
Bu süreçte Gelir İdaresi Başkanlığına da Kovid-19 ile mücadele kapsamında kesilen maske takmama ve yasakken sokağa çıkma cezalarının yapılandırılıp yapılandırılmayacağına ilişkin sorular gelmeye başladı. Başkanlık da bunun üzerine "Umumi Hıfzıssıhha Kanunu kaynaklı maske ve sokağa çıkma yasağı cezaları gibi idari para cezaları, yapılandırma kanunu kapsamına dahil değildir." bilgisini paylaştı.
Maske takmamanın cezası 900 lira, sokağa çıkma kısıtlamasına uymamanın cezası ise 3 bin 150 lira olarak uygulanıyor.
Söz konusu cezaların 15 gün içinde tebliğ eden makama ödenmesi halinde, yüzde 25 indirim hakkı bulunuyor. Yine tebliğden itibaren 1 ay içinde tebliğ eden makamdan taksit talebinde bulunulabiliyor. Taksit kararı, ilgili makamın takdiriyle uygulanabiliyor.
Kanuna göre, Umumi Hıfzıssıhha Kanunu'nun yanı sıra Tütün Ürünlerinin Zararlarının Önlenmesi ve Kontrolü Hakkında Kanun'a göre verilen idari para cezaları ile Kamu Mali Yönetimi ve Kontrol Kanunu'na ekli 3 sayılı cetvelde yer alan düzenleyici ve denetleyici kurumlarca verilen idari para cezaları da yapılandırma kapsamında yer almıyor.
YAPILANDIRMADA PEŞİN ÖDEMEDE YÜZDE 25 İNDİRİM İMKANI
Öte yandan, kanuna göre, kapsama giren vadesi geldiği halde ödenmemiş ya da ödeme süresi henüz geçmemiş idari para cezalarının tamamının, faiz, gecikme faizi ve zammı gibi fer'i alacaklar yerine, Yİ-ÜFE oranları esas alınarak güncellenen tutarının ödenmesi gerekiyor. Bu durumda, idari para cezalarına ilişkin faiz, gecikme faizi ve zammı gibi fer'i alacakların tamamının tahsilinden vazgeçilecek.
Yapılandırılan borçlar, tercihe göre peşin veya taksitler halinde ödenebilecek. Peşin ödemeler, ilk taksit ödeme süresinin son günü olan 1 Şubat 2021'e kadar yapılabilecek.
Yapılandırılan idari para cezalarının tamamının ilk taksit ödeme süresi içinde ödenmesi halinde ceza aslından yüzde 25 indirime gidilecek. Taksitli ödeme seçeneğinin tercih edilmesi ve ilk taksitin süresinde ödenmesi şartıyla ikinci taksit ödeme süresi içinde, kalan taksitlerin tamamının ödenmesi durumunda ise ceza aslına yüzde 12,5 indirim uygulanacak.
Yapılandırılan borçların taksitle ödenmek istenmesi halinde başvuru sırasında 6, 9, 12 veya 18 eşit taksitle ödeme seçeneklerinden biri seçilebilecek ve ilk taksit 1 Şubat 2021'e kadar, kalan taksitler de ikişer aylık dönemler halinde ödenecek. Taksitle yapılacak ödemelerde, taksitlere katsayı uygulanacak.
Yapılandırma başvurularının vergi dairesine gitmeden İnteraktif Vergi Dairesi (www.ivd.gib.gov.tr) üzerinden yapılma imkanı bulunuyor.