{"id":1606,"date":"2016-05-10T10:54:37","date_gmt":"2016-05-10T07:54:37","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=1606"},"modified":"2016-06-03T09:13:38","modified_gmt":"2016-06-03T06:13:38","slug":"2016-yilinda-uygulanacak-usulsuzluk-ve-ozel-usulsuzluk-ceza-tutarlari-ile-vergi-usul-kanununa-gore-uygulanacak-cesitli-had-ve-miktarlar","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/2016-yilinda-uygulanacak-usulsuzluk-ve-ozel-usulsuzluk-ceza-tutarlari-ile-vergi-usul-kanununa-gore-uygulanacak-cesitli-had-ve-miktarlar\/","title":{"rendered":"2016 Y\u0131l\u0131nda Uygulanacak Usuls\u00fczl\u00fck ve \u00d6zel Usuls\u00fczl\u00fck Ceza Tutarlar\u0131 ile Vergi Usul Kanununa G\u00f6re Uygulanacak \u00c7e\u015fitli Had ve Miktarlar."},"content":{"rendered":"

\u00d6zel usuls\u00fczl\u00fck fiilleri ve cezalar\u0131 (VUK md. 353)<\/strong><\/b><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00d6zel usuls\u00fczl\u00fck filleri<\/strong><\/b><\/td>\nCeza (TL)<\/strong><\/b><\/td>\n<\/tr>\n
1.\u00a0Fatura,<\/strong><\/b>\u00a0gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu verilmemesi, al\u0131nmamas\u0131 halinde, belgede yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n % 10’u<\/td>\n\u00a0 Her bir belge \u00a0\u00a0\u00a0\u00a0\u00a0i\u00e7in en az\u00a0210 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TL<\/strong><\/b><\/td>\n<\/tr>\n
– Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nevine ili\u015fkin olarak kesilecek toplam ceza<\/td>\n110.000<\/td>\n<\/tr>\n
2. Perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz fi\u015fi, giri\u015f ve yolcu ta\u015f\u0131ma bileti,sevk irsaliyesi,\u00a0<\/strong><\/b>ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131nca d\u00fczenleme zorunlulu\u011fu getirilen belgelerin d\u00fczenlenmemesi, kullan\u0131lmamas\u0131 veya bulundurulmamas\u0131<\/td>\n210<\/strong><\/b><\/td>\n<\/tr>\n
– Her bir belge nev’ine ili\u015fkin olarak her bir tespit i\u00e7in toplam ceza<\/td>\n11.000<\/td>\n<\/tr>\n
– Her bir belge nev’ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam ceza<\/td>\n110.000<\/td>\n<\/tr>\n
3. Maliye Bakanl\u0131\u011f\u0131nca tutulma ve g\u00fcn\u00fc g\u00fcn\u00fcne kay\u0131t edilme mecburiyeti getirilen defterlerin; bulundurulmamas\u0131, g\u00fcn\u00fc g\u00fcn\u00fcne kay\u0131t yap\u0131lmamas\u0131, yetkililere ibraz edilmemesi ve levha bulundurma, asma mecburiyetine uyulmamas\u0131<\/td>\n210<\/td>\n<\/tr>\n
4. Belirlenen muhasebe standartlar\u0131na, tek d\u00fczen hesap plan\u0131na ve mali tablolara ili\u015fkin usul ve esaslar ile muhasebeye y\u00f6nelik bilgisayar programlar\u0131n\u0131n \u00fcretilmesine ili\u015fkin kural ve standartlara uyulmamas\u0131<\/td>\n5.000<\/td>\n<\/tr>\n
5. Kamu kurum ve kurulu\u015flar\u0131 ile ger\u00e7ek ve t\u00fczel ki\u015filerce yap\u0131lacak i\u015flemlerde kullan\u0131lma zorunlulu\u011fu getirilen vergi numaras\u0131n\u0131 kullanmaks\u0131z\u0131n i\u015flem yapanlara her bir i\u015flem i\u00e7in<\/td>\n260<\/td>\n<\/tr>\n
6. Belge bas\u0131m\u0131 ile ilgili bildirim g\u00f6revini tamamen veya k\u0131smen yerine getirmeyen matbaa i\u015fletmecilerine<\/td>\n800<\/td>\n<\/tr>\n
– Bu bent uyar\u0131nca bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n158.000<\/td>\n<\/tr>\n
7. 4358 say\u0131l\u0131 Kanun uyar\u0131nca vergi kimlik numaras\u0131 kullanma zorunlulu\u011fu getirilen kurulu\u015flardan yapt\u0131klar\u0131 i\u015flemlere ili\u015fkin bildirimleri, belirlenen standartlarda ve zamanda yerine getirmeyenlere<\/td>\n1.100<\/td>\n<\/tr>\n
8. Vergi Usul Kanunu’nun 127. maddenin (d) bendi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00f6zel i\u015faretli g\u00f6revlisinin ikaz\u0131na ra\u011fmen durmayan arac\u0131n sahibi ad\u0131na<\/td>\n800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Yukar\u0131da belirtilen \u00f6zel usuls\u00fczl\u00fckler sonucunda vergi ziya\u0131 da meydana geliyorsa vergi ziya\u0131n\u0131n gerektirdi\u011fi vergi cezalar\u0131 ayr\u0131ca kesilir.<\/p>\n

 <\/p>\n

Vergi Usul Kanunu’nun 232. maddesinin 1 ila 5 numaral\u0131 bentlerinde say\u0131lanlar d\u0131\u015f\u0131nda kalan ki\u015filerin (nihai t\u00fcketiciler); fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu, perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz fi\u015fi ve giri\u015f ve yolcu ta\u015f\u0131ma bileti almad\u0131klar\u0131n\u0131n tespit edilmesi halinde, bunlara 2. s\u0131rada yer alan cezan\u0131n be\u015fte biri kadar (42 TL) \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/p>\n

 <\/p>\n

\u00d6zel usuls\u00fczl\u00fck cezalar\u0131 (VUK m\u00fck. md. 355)<\/strong><\/b><\/p>\n

 <\/p>\n

(Bilgi vermekten \u00e7ekinenler ile 256, 257 ve m\u00fckerrer 257. madde h\u00fckm\u00fcne uymayanlar i\u00e7in)<\/strong><\/b><\/p>\n

 <\/p>\n\n\n\n\n\n
Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/td>\n1.370 TL<\/td>\n<\/tr>\n
\u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde tespit edilenler hakk\u0131nda<\/td>\n690 TL<\/td>\n<\/tr>\n
Yukar\u0131da belirtilenler d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n340 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tahsilat ve \u00f6demelerini banka, benzeri finans kurumlar\u0131 veya posta idarelerince d\u00fczenlenen belgelerle tevsik etme zorunlulu\u011funa uymayan m\u00fckelleflerden her birine, her bir i\u015flem i\u00e7in yukar\u0131daki cezalardan az olmamak \u00fczere i\u015fleme konu tutar\u0131n % 5’i nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir. Ancak bir takvim y\u0131l\u0131 i\u00e7inde kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n toplam\u0131 1.100.000 TL’yi ge\u00e7emez.<\/p>\n

 <\/p>\n

Elektronik ortamda beyanname verilmesi mecburiyetine uyulmamas\u0131 halinde kesilmesi gereken \u00f6zel usuls\u00fczl\u00fck cezas\u0131, beyannamenin kanuni s\u00fcresinin sonundan ba\u015flayarak elektronik ortamda 30 g\u00fcn i\u00e7inde verilmesi halinde 1\/10 oran\u0131nda, bu s\u00fcrenin dolmas\u0131n\u0131 takip eden 30 g\u00fcn i\u00e7inde verilmesi halinde ise 1\/5 oran\u0131nda uygulan\u0131r.<\/p>\n

 <\/p>\n

Elektronik ortamda verilme zorunlulu\u011fu getirilen bildirim veya formlara ili\u015fkin olarak s\u00fcresinden sonra d\u00fczeltme amac\u0131yla verilen bildirim ve formlar\u0131n, belirlenen s\u00fcrelerin sonundan itibaren 10 g\u00fcn i\u00e7inde verilmesi halinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmez, takip eden 15 g\u00fcn i\u00e7inde verilmesi halinde ise kesilmesi gereken \u00f6zel usuls\u00fczl\u00fck cezas\u0131 1\/5 oran\u0131nda uygulan\u0131r.<\/p>\n

 <\/p>\n

*S\u00f6z konusu tebli\u011fe ula\u015fmak i\u00e7in t\u0131klay\u0131n\u0131z;<\/p>\n

460 Seri No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u00a0<\/a><\/p>\n

Tebli\u011f Eki<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6zel usuls\u00fczl\u00fck fiilleri ve cezalar\u0131 (VUK md. 353)   \u00d6zel usuls\u00fczl\u00fck filleri Ceza (TL) 1.\u00a0Fatura,\u00a0gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu verilmemesi, al\u0131nmamas\u0131 halinde, belgede yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n % 10’u \u00a0 Her bir belge \u00a0\u00a0\u00a0\u00a0\u00a0i\u00e7in en az\u00a0210 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TL – Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nevine ili\u015fkin olarak kesilecek […]<\/p>\n","protected":false},"author":4,"featured_media":1144,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-fatura"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=1606"}],"version-history":[{"count":2,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1606\/revisions"}],"predecessor-version":[{"id":1608,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1606\/revisions\/1608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/1144"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=1606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=1606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=1606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}