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Vergi affı 2021 çıktı mı ? Vergi affı borç yapılandırması kabul edildi mi ? Yapılandırmadan kimler yararlanabilecek? Sorularının yanıtları arama motorları üzerinden sıklıkla sorgulanıyor. Vergi borcu olan yüzbinlerce vatandaş yapılandırmanın ne zaman çıkacağını uzun zamandır merakla bekliyor peki başvuru meclisten geçti mi? Hangi borçlar yapılandırma kapsamında yer alıyor? İşte detaylar…
VERGİ AFFI BAŞVURULARI NE ZAMAN?
Teklife göre, yapılandırmadan yararlanmak isteyen borçluların; 31 Ağustos 2021'e kadar (bu tarih dahil) idareye başvuruda bulunmaları, Hazine ve Maliye Bakanlığına, Ticaret Bakanlığına, il özel idarelerine, belediyelere ve YİKOB'lara bağlı tahsil dairelerine ödenecek tutarların ilk taksitini 30 Eylül 2021'e kadar (bu tarih dahil), Sosyal Güvenlik Kurumuna bağlı tahsil dairelerine ödenecek tutarların ise ilk taksitini 31 Ekim 2021'e kadar (bu tarih dahil), diğer taksitlerini ise bu tarihleri takip eden ikişer aylık dönemler halinde azami 18 eşit taksitte ödemeleri gerekiyor.
Başvuru ve taksit ödeme sürelerinin son gününün resmi tatile rastlaması halinde süre, tatili izleyen ilk iş günü mesai saati sonunda bitecek. Hesaplanan tutarlar peşin veya taksitler halinde ödenebilecek.
Hesaplanan tutarların tamamının ilk taksit ödeme süresi içerisinde peşin olarak ödenmesi halinde katsayı uygulanmayacak ve fer'i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak, hesaplanacak tutarların yüzde 90'ının tahsilinden vazgeçilecek. Yapılandırma sonucu ödenecek alacağın sadece fer'i alacaktan ibaret olması halinde fer'i alacak yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutardan yüzde 50 indirim yapılacak.
Hesaplanan tutarların tamamının ilk iki taksit ödeme süresi içinde ödenmesi halinde katsayı uygulanmayacak ve fer'i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarlar üzerinden yüzde 50 indirim yapılacak.
Yapılandırma sonucu ödenecek alacağın sadece fer'i alacaktan ibaret olması halinde fer'i alacak yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutardan yüzde 25 indirim yapılacak.
Hesaplanan tutarların taksitle ödenmek istenmesi halinde, ilgili maddelerde yer alan hükümler saklı kalmak şartıyla borçluların başvuru sırasında 6, 9, 12 veya 18 eşit taksitte ödeme seçeneklerinden birini tercih etmeleri gerekiyor. Tercih edilen taksit süresinden daha uzun bir sürede ödeme yapılamayacak. Teklifle, ayrıca il özel idareleri, belediyeler ve spor kulüplerine yönelik farklı taksit seçenekleri de düzenleniyor.
Meclise sunulan vergi affı ve yapılandırılmasıyla ilgili teklife göre, Hazine ve Maliye Bakanlığı ile Sosyal Güvenlik Kurumuna bağlı tahsil dairelerinin kanun kapsamında ödenecek olan alacaklarının kredi kartı kullanılmak suretiyle ne şekilde ödenebileceği düzenleniyor.
HANGİ BORÇLAR YAPILANDIRILACAK?
Teklifle yapılandırma kapsamına alınacak 30 Nisan 2021 tarihinden (bu tarih dahil) önceki dönemlere ait borçlar şöyle:
- Vergi Usul Kanunu kapsamına giren ve beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları,
- 2021 yılına ilişkin olarak söz konusu tarihten önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları (2021 yılı için tahakkuk eden motorlu taşıtlar vergisi ikinci taksiti hariç),
- Yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları, idari para cezaları;
- Hazine ve Maliye Bakanlığına bağlı tahsil dairelerince Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında tahsil dairesine takip için intikal etmiş olan asli ve fer'i amme alacakları; işletmede mevcut olduğu halde kayıtlarda yer almayan ya da kayıtlarda yer aldığı halde işletmede bulunmayan emtia, makine, teçhizat, demirbaşlar ile kasa mevcudu ve ortaklardan alacakların beyanı
- Gümrük Kanunu ve ilgili diğer kanunlar kapsamında gümrük yükümlülüğü doğan ve Ticaret Bakanlığına bağlı tahsil daireleri tarafından takip edilen gümrük vergileri, idari para cezaları, faizler, gecikme faizleri, gecikme zammı alacakları, SGK'ye bağlı tahsil daireleri tarafından takip edilen ve belirtilen sürelerin sonuna kadar tahakkuk ettiği halde ödenmemiş alacaklar
- Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu'nun ilgili maddeleri kapsamındaki sigortalılık statülerinden kaynaklanan, 2021 yılı Nisan ayı ve önceki aylara ilişkin sigorta primi, emeklilik keseneği ve kurum karşılığı, işsizlik sigortası primi, sosyal güvenlik destek primi ile bunlara bağlı gecikme cezası ve gecikme zammı alacakları
- 2021 yılı Nisan ayı ve önceki aylara ilişkin isteğe bağlı sigorta primleri ve topluluk sigortası primi ile bunlara bağlı gecikme cezası ve gecikme zammı alacakları
- Özel nitelikteki inşaatlar ile ihale konusu işlere ilişkin yapılan ön değerlendirme, araştırma veya tespit sonucunda bulunan eksik işçilik tutarı üzerinden hesaplanan sigorta primi ile bunlara bağlı gecikme cezası ve gecikme zammı alacakları
- İşlenen fiillere ilişkin olup ilgili kanunları uyarınca uygulanan idari para cezaları ile bunlara bağlı gecikme cezası ve gecikme zammı alacakları
- İlgili kanunları gereğince takip edilen 2021 yılı Nisan ayı ve önceki aylara ilişkin damga vergisi, özel işlem vergisi ve eğitime katkı payı ile bunlara bağlı gecikme zammı alacakları
- İl özel idarelerinin 6183 sayılı Kanun kapsamında takip edilen ve vadesi 30 Nisan 2021 tarihinden (bu tarih dahil) önce olduğu halde bu Kanunun yayımı tarihi itibarıyla ödenmemiş bulunan asli ve fer'i amme alacakları.