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Vergi borcu yapılandırması, Gelirler İdaresi Başkanlığı 'nın 'ivd.gib.gov.tr' adresi üzerinden giriş yapılarak gerçekleştirilebiliyor. Online yapılan başvuru sonucunda çıkan bu ekranda e-Devlet ile giriş seçeneği bulunuyor. Ekrana tıkladıktan sonra e-Devlet bilgilerinizle giriş yapın. Sitedeki talimatlarla ilerleyerek başvurunuzu gerçekleştirin. Vergi dairesine 'turkiye.gov.tr'den de erişilebiliyor. Ya da vergi dairelerine giderek şahsen başvuru yapılabiliyor. Ödemeleri de kredi kartıyla veya havale ile yapmak mümkün.
BORÇ YAPILANDIRMALARINDA SON GÜN 30 EYLÜL
Yapılandırma başvurusu yapılabilecek borçlar şöyle:
Maliye'ye olan vergi borçları, kesinleşmemiş veya dava safhasında bulunan vergi borçları ile cezalar,
Sosyal Güvenlik Kurumu 'nca takip edilen sigorta primleri, işsizlik sigortası primi , sosyal güvenlik destek primi , isteğe bağlı sigorta primleri, topluluk sigortası primleri, inşaatlarda eksik işçilik tutarı üzerinden hesaplanan sigorta primi,
Çeşitli kanunlara dayalı uygulanan damga vergisi, özel işlem vergisi ve eğitime katkı payı ile bunlara bağlı gecikme zammı alacakları,
Kredi Yurtlar Kurumu öğrenim kredileri ,
Motorlu taşıt vergileri ,
Trafik cezaları,
Seçim, nüfus, askerlik para cezaları,
Otoyol ve köprülerden kaçak geçiş ücretleri ve cezaları,
Gümrük Bakanlığı'nca takip edilen gümrük vergileri ve para cezaları,
İl özel idarelerinin, asli ve fer'i amme alacakları,
Belediyeler in vergi, emlak vergisi ve çevre temizlik vergisi alacakları,
Belediyelere olan su ve katı atık ücreti borçları.
İLK TAKSİTLER BİR AY ÖTELENDİ, DİĞER TAKSİTLER ZAMANINDA ÖDENECEK
Kanunda ilk taksit ödeme süresi vergi dairelerine olan borçlarda eylül, SGK 'ya olan borçlarda ise ekim ayı olarak belirlenmişti. Cumhurbaşkanı kararı ile ilk ödeme tarihleri vergi dairelerine olan borçlarda ekim ayına, SGK'ya olan borçlarda ise kasım ayına ötelendi.
Ancak, kanunda vergide kasım ayı, prim borçlarında aralık ayı olarak belirlenen ikinci taksit ödeme süreleri değişmedi. Yapılandırma başvurusunda bulunanların haklarını kaybetmemeleri için ilk iki taksitin süresinde ödemesi gerekiyor. İlk iki taksit süresinde ödense bile bir takvim yılında ikiden fazla taksitin aksatılması halinde de yapılandırma bozulacak.
PEŞİN ÖDEMEDE BÜYÜK İNDİRİM
Borçlar yapılandırılırken gecikme faizi ve gecikme cezası yerine yurt içi üretici fiyat endeksi (Yİ-ÜFE) baz alınarak güncelleme yapılacak. Anapara borcun tamamı ile güncellenen tutarın yüzde 10'unun ilk taksit süresi içinde ödenmesi halinde güncellenen tutarın yüzde 90'ı silinecek. Borcun iki taksitte ödenmesi halinde ise güncellenen tutarın yüzde 50'si silinecek.
İsteyen borcunu 3 yıla kadar taksitle ödeyebilecek. Taksitli ödemeyi seçenler ikişer aylık dönemlerde 6, 9, 12 ve 18 eşit taksitte ödeme yapabilecek. Taksitli ödemede yıllık yüzde 9 faiz uygulanacak.
TRAFİK CEZASINI PEŞİN ÖDEMEDE CEZA ASLINDA İNDİRİM
Yapılandırma kanununun yürürlüğe girdiği 8 Haziran 2021 tarihine kadar ödenmemiş trafik cezaları dahil olmak üzere idari para cezalarının bu kanun kapsamında ödenmesi halinde anaparada indirim yapılabilecek. Söz konusu tarih itibarıyla dava açma süresi geçmemiş ve ilk derece mahkemelerinde dava açılmış olan idari para cezalarının yüzde 50'si silinecek. İlk derece mahkemesince veya istinaf başvurusu üzerine bölge idare mahkemesi ya da sulh ceza hakimliğince cezanın kaldırıldığı fakat yargılamanın devam ettiği durumlarda ise cezanın yüzde 90'ı silinecek. Verilen en son kararın bozma kararı olması halinde cezanın yüzde 50'si, kısmen onama kısmen bozma kararı olması halinde onanan kısmın tamamı, silinen cezanın yüzde 10'u, bozulan kısmın yüzde 50'si tahsil edilecek.
Örneğin, 488 liralık trafik cezasını yapılandırmak isteyen vatandaş yapılandırma kanunu kapsamında borcunu ödediğinde cezanın yüzde 50'si ile bu tutara karşılık gelen gecikme cezası silinecek.
ARAÇ MUAYENESİ İÇİN SÜRE 31 ARALIK'TA SONA ERECEK
Araç muayenesini zamanında yaptırmayanlardan aylık yüzde 5 fazla ücret alınıyor. Araç muayenesini 9 Haziran'a kadar yaptırmamış olanlar, bu yılın sonuna kadar yaptırmaları halinde aylık yüzde 5 fazla ücret ödemekten kurtulacaklar. Bunun yerine, Yİ-ÜFE'ye göre hesaplanmış güncelleme tutarı ile muayene ücretinin aslı alınacak.
E-DEVLET ŞİFRESİ İLE İLGİLİ DİKKAT EDİLMESİ GEREKENLER DURUMLAR
E-Devlet parolası PTT aracılığı ile alındıktan sonra mutlaka iptal edilememektedir. Vatandaşın T.C. Kimlik Numarası gibi (şifre değiştirme/güncelleme hali olsa bile) hayat boyu kullanacağı bir bilgidir. Uzun vakit sisteme giriş yapmaz ya da giriş yapmamayı tercih etseniz bile şifreniz aktif olarak kalmaktadır, rastgele bir pasif hale geçme ya da hesabı dondurma prosedürü olmamaktadır. E-Devlet şifrenizi unutur ya da kaybederseniz yine PTT'ye gitmenize lüzum yoktur, onun yerine E-Devlet resmi internet sayfası üstünde tespit edilen Şifremi Unuttum sekmesi aracılığı ile şifrenizi yenileyebilir ve yine sisteme giriş sağlayabilirsiniz.
Şifreyi güncellemek amacıyla ise sistemde kayıtlı cep telefonunuzun tanımlı olması lazım olur ve kayıtlı telefon numarasına gelen kodu eşleştirmeniz lüzummektedir. E-Devlet sistemi vatandaşa/kullanıcıya emniyet bağlamında 3 ayda bir şifre yenileme alternatifi önerir. Şifreyi değiştirip değiştirmeme ise tercihe bağlıdır. E-Devlet şifrenizi saklılık ve güvenliğiniz amacıyla hiç kimse ile paylaşmamanız lüzummektedir. Herhangi bir kamu kurumu sizden işlemler amacıyla e-devlet şifrenizi istemeyeceği gibi, iş müracaatı esnasında da bu bilgi sizden katiyen istenmez, istenemez de. Böyle bir hal ya da hadise ile karşılaşır iseniz mesul kurum ile iletişime geçerek şikâyette bulunabilir meşru yolları takip edebilirsiniz. Unutmadan, e-devlet parolası alım prosedürü PTT kanalı aracılığı ile 2 TL ücret ödenerek temin edilmektedir.