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Gelir İdaresi Başkanlığı, Bazı Alacakların Yeniden Yapılandırılması Hakkında Kanun kapsamında mükelleflerin başvuru imkanlarını genişletti.
Mükellefler, vergi dairelerine gitmek yerine İnteraktif Vergi Dairesi nden (www.ivd.gib.gov.tr) başvuru yapabilecek. Vatandaşlar, ev ya da ofislerinden, bilgisayar veya akıllı cep telefonları üzerinden vergi işlemlerini 7 gün 24 saat online gerçekleştirebilecek.
Mükellefler, yine yapılandırma ödemelerini de online şekilde bu sistemden tamamlayabilecek. İnteraktif Vergi Dairesi üzerinden başvurusu alınan mükellefler, belirlenen plana göre ödemelerini peşin veya taksitler halinde anlaşmalı bankaların kredi kartlarını kullanarak yapabilecek.
İnteraktif Vergi Dairesine, www.gib.gov.tr ve www.turkiye.gov.tr adreslerinden de erişilebiliyor.
E-DEVLET VERGİ BORCU YAPILANDIRMASINA NASIL BAŞVURULUR? e-Devlet üzerinden "İnteraktif Vergi Dairesi" uygulamasına giriş yaparak vergi borcu yapılandırması yapabilirsiniz. Sistemde Yapılandırma İşlemleri başlığı altında "7256 Sayılı Yapılandırma Kanunu Kapsamında Tecil İşlemleri" bölümünden başvurunuzu yapabilirsiniz.
KYK ve vergi borçları yapılandırması için tıklayınız.
31 ARALIK 2020'YE KADAR BAŞVURU YAPILMALI Yapılandırılması istenen borçlarla ilgili açılmış bir dava olması halinde ise bağlı bulunulan vergi dairesi ne yazılı başvurulması gerekiyor.
Yapılandırma düzenlemesi, 31 Ağustos 2020'den önceki dönemlere ait ve 17 Kasım 2020 itibarıyla kesinleşen borçları kapsıyor. İmkandan yararlanılması için 31 Aralık 2020'ye kadar başvuru yapılmalı.
Yapılandırılan borcun 1 Şubat 2021'e kadar peşin olarak ödenmesi halinde, Yİ-ÜFE oranında hesaplanan tutardan yüzde 90, trafik para cezaları ve diğer idari para cezalarının aslından ise yüzde 25 indirim yapılacak.
Yapılandırılan tutarların ikişer aylık dönemlerde 6, 9, 12, 18 eşit taksit halinde ödenmesi imkanı da bulunuyor.
HANGİ BORÇLAR YAPILANDIRMA KAPSAMINDA? 7256 sayılı Kanun kapsamında yapılandırmadan yararlanacak alacaklar şunlardır:
· Vergi Usul Kanunu kapsamına giren vergiler ve vergi cezaları ile bunlara bağlı gecikme faizleri, gecikme zamları gibi fer'i alacaklar,
· İdari para cezaları,
· Gümrük Kanunu ve ilgili diğer kanunlar kapsamında gümrük yükümlülüğü doğan ve Ticaret Bakanlığı'na bağlı tahsil daireleri tarafından 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun hükümlerine göre takip edilen gümrük vergileri, idari para cezaları, faizler, gecikme faizleri, gecikme zammı alacakları,
· Sigorta primleri ve topluluk sigortası primleri, emeklilik keseneği ve kurum karşılığı, işsizlik sigortası primi, sosyal güvenlik destek primi,
· İl özel idarelerinin, 6183 sayılı Kanun kapsamında takip edilen asli ve fer'i amme alacakları,
· Belediyelerce tahsil edilen bütün vergiler, vergi cezaları, gecikme faizleri, gecikme zamları, su, atık su ve katı atık ücreti alacakları ile bunlara bağlı fer'i alacaklar,
· Türkiye Odalar ve Borsalar Birliği ile Odalar ve Borsalar Kanunu hükümlerine göre üyelerin oda ve borsalara, esnaf ve sanatkarların üyesi oldukları odalara, TÜRMOB'a, barolara, Türkiye İhracatçılar Meclisi ile ihracatçı birliklerine ait olan aidat ve diğer bazı alacaklar,
· Yatırım İzleme ve Koordinasyon Başkanlıkları'nın 6183 sayılı Kanun kapsamında takip edilen asli ve fer'i amme alacakları,
· KOSGEB tarafından kullandırılan ve uygunsuzluğu tespit edilmiş destek ödemelerinden kaynaklı olan alacaklar,
· Organize sanayi bölgelerine ve sanayi sitesi yapı kooperatiflerine kullandırılan kredilerden kaynaklı alacaklar,
· Vakıflar Genel Müdürlüğü ve mazbut vakıfların kira alacakları,
· T��rk Standardları Enstitüsü'nün alacakları,
· İl özel idareleri, belediyeler ve bunların bağlı kuruluşları ile sermayesinin %50'sinden fazlası bunlara ait şirketlerin mülkiyetinde bulunan taşınmazlar hakkında yaptıkları satış, irtifak hakkı ve kiralama işlemlerinden kaynaklanan kullanım bedelleri ve hasılat payları alacakları,
· Kalkınma ajanslarının özel idareler, belediyeler ve sanayi odalarından olan alacakları.
6183 sayılı Kanun ve diğer kanunlar uyarınca tecil edilip de tecil şartlarına uygun olarak ödenmekte olanlarından, kalan taksit tutarları için borçlular, talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilirler. Bu takdirde tecil şartlarına uygun olarak ödenen taksit tutarları için tecil hükümleri geçerli sayılır. Bu şekilde ödenmiş taksit tutarlarına tecil tarihi ile ödeme tarihi arasında geçen süre için sadece ilgili kanunda öngörülen faiz uygulanır. Kalan taksit tutarları vadesinde ödenmemiş alacak kabul edilir ve bu alacaklar hakkında bu Kanun hükümleri uygulanır.
17.11.2020 tarihi itibarıyla yargı kararı ile kesinleştiği halde mükellefe ödemeye yönelik tebligatın yapılmadığı alacaklar için mükelleflerce Kanunda öngörülen süre ve şekilde başvuruda bulunulması koşuluyla bu alacaklar da yapılandırılabilecektir. Bu hüküm kapsamına giren alacaklar için ayrıca tebligat yapılmayacak ve alacakların vade tarihi olarak Kanunun yayın tarihi kabul edilecektir. Bu kapsamda yapılandırılan tutarların Kanunda öngörülen süre ve şekilde ödenmemesi halinde de vade tarihinde değişiklik yapılmayacaktır.
HA NGİ DÖNEME AİT BORÇLAR YAPILANDIRILACAK? Yapılandırmadan 31/8/2020 tarihinden (bu tarih dâhil) önceki dönemlere ilişkin olan kamu borçları ile aynı tarihten önce kesilen cezalar girmektedir. 2020 yılı Ağustos ayı ve önceki aylara ilişkin sigorta prim borçları da kanun kapsamındadır.
YAPILANDIRMA KAPSAMINDA OLMAYAN BORÇLAR NELERDİR? Yapılandırma kapsamına kesinleşmiş olan alacaklar girmektedir. Kanun, kesinleşmiş alacakları 31 Ağustos 2020 (bu tarih dahil) öncesindeki döneme ait olup 17.11.2020 tarihi (bu tarih dahil) itibariyle vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan alacaklar olarak tanımlamıştır. Dolayısıyla, 31.08.2020 tarihinden sonraki dönemlere ait olan kamu alacakları ile idari para cezaları ile kesinleşmemiş veya dava safhasında bulunan alacaklar yapılandırmadan yararlanamayacaktır. Bu durumda, vergi incelemesinde olan mükellefler bu Kanun'dan etkilenmemektedirler.
Ayrıca, 24/4/1930 tarihli ve 1593 sayılı Umumi Hıfzıssıhha Kanunu ve 7/11/1996 tarihli ve 4207 sayılı Tütün Ürünlerinin Zararlarının Önlenmesi ve Kontrolü Hakkında Kanuna göre verilen idari para cezaları ile 10/12/2003 tarihli ve 5018 sayılı Kamu Malî Yönetimi ve Kontrol Kanununa ekli (III) sayılı cetvelde yer alan düzenleyici ve denetleyici kurumlarca (RTÜK, SPK, BDDK, BTK, KGK, KİK, KVKK, EPDK gibi) verilen idari para cezaları yapılandırma kapsamı dışında tutulmuştur. Bu durumda, koronovirüs tedbirlerine uymama nedeniyle düzenlenen idari para cezaları yapılandırmadan yararlanamayacaktır.
Ayrıca, Kanun kapsamına giren dönemlere ilişkin olup bu Kanunun yayımı tarihi itibarıyla 213 sayılı Kanun'un 15'inci maddesine göre mücbir sebep hâli ilan edilmesi nedeniyle beyanname verme ve ödeme süresi ertelenen vergilerden, ödeme süresinin son günü 2020 yılının Ekim, Kasım veya Aralık ayına tekabül edecek şekilde belirlenenler hakkında bu Kanun hükümleri uygulanmayacaktır. Diğer bir ifadeyle, koronavirüs nedeniyle ertelenen beyannameler kapsamındaki alacaklar da yapılandırma kapsamı dışında tutulmuştur.
5393 sayılı Kanun'un geçici 5'inci maddesi, 5216 sayılı Büyükşehir Belediyesi Kanunu'nun geçici 3'üncü maddesi kapsamında uzlaşılan alacaklar ile 6552 sayılı Kanun'un geçici 2'nci maddesinin birinci fıkrası kapsamında yapılandırılan alacaklar yapılandırmadan yararlanamayacaktır.
ALACAKLARIN YAPILANDIRMASI NASIL OLACAK? Kanuna göre, yapılandırılan alacakların asılları Yİ-ÜFE oranları dikkate alınarak hesaplanan bir faizle ödenirse, alacağa bağlı faiz ve cezaların silinmesi öngörülmektedir. Buna göre, kesinleşmiş alacakların yapılandırılmasında ödenecek ve tahsilinden vazgeçilecek tutarlar aşağıda yer alan tablodaki gibi olacaktır.
Hazine ve Maliye Bakanlığına bağlı tahsil dairelerince takip edilmekte olan ve vadesi 31 Aralık 2014 tarihinden (bu tarih dâhil) önce olduğu hâlde 17.11.2020 tarihi itibarıyla ödenmemiş olan ve 6183 sayılı Kanun kapsamına giren her bir alacağın türü, dönemi, asılları ayrı ayrı dikkate alınmak suretiyle tutarı 100 TL'yi aşmayan asli alacakların ve tutarına bakılmaksızın bu asıllara bağlı fer'i alacakların, aslı ödenmiş fer'i alacaklardan tutarı 200 TL'yi aşmayanların tahsilinden vazgeçilecektir.