{"id":833,"date":"2020-03-25T23:55:48","date_gmt":"2020-03-25T20:55:48","guid":{"rendered":"https:\/\/www.narterlaw.com\/katma-deger-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturulma-imzalanma-ve-yuklenme-sureleri-uzatil\/"},"modified":"2020-03-25T23:55:48","modified_gmt":"2020-03-25T20:55:48","slug":"katma-deger-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturulma-imzalanma-ve-yuklenme-sureleri-uzatil","status":"publish","type":"post","link":"https:\/\/www.narterlaw.com\/en\/katma-deger-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturulma-imzalanma-ve-yuklenme-sureleri-uzatil\/","title":{"rendered":"Katma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcreleri ile \u201cForm Ba-Bs\u201d Bildirimlerinin Verilme ve e-Defterlerin\/e-Beratlar\u0131n Olu\u015fturulma, \u0130mzalanma ve Y\u00fcklenme S\u00fcreleri Uzat\u0131lmas\u0131 ve M\u00fckelleflerin 213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun M\u00fccbir Sebep H\u00fck\u00fcmlerinden Faydalanmas\u0131na \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"
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  1. <\/b>HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI\u2019NIN, 23\/03\/2020 TAR\u0130HL\u0130 VE 126\/2020-5 SIRA NO\u2019LU VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \u0130LE GET\u0130R\u0130LEN<\/b> <\/b>D\u00dcZENLEMELER<\/b><\/li>\n<\/ol>\n
      \n
    • Katma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcrelerinin Uzat\u0131lmas\u0131<\/i><\/b><\/li>\n<\/ul>\n

      26 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi Beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 24 Nisan 2020 Cuma g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

        \n
      • Bildirim Formlar\u0131n\u0131n Verilme S\u00fcresinin<\/i><\/b> <\/i><\/b>Uzat\u0131lmas\u0131<\/i><\/b><\/li>\n<\/ul>\n

        31 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2020\/\u015eubat d\u00f6nemine ili\u015fkin “Form Ba” ve “Form Bs” bildirimlerinin verilme s\u00fcresi 30 Nisan 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          \n
        • Elektronik Defterlerin Olu\u015fturulma ve \u0130mzalanma S\u00fcresi ile Elektronik Defter Beratlar\u0131n\u0131n Y\u00fcklenme S\u00fcresinin<\/i><\/b> <\/i><\/b>Uzat\u0131lmas\u0131<\/i><\/b><\/li>\n<\/ul>\n

          31 Mart 2020 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e- Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresi 30 Nisan 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

            \n
          1. <\/b>24\/03\/2020 TAR\u0130HL\u0130 VE 31078 (M\u00dcKERRER) SAYILI RESM\u0130 GAZETE\u2019DE YAYIMLANAN VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 518) (\u2018\u2019TEBL\u0130\u011e\u2019\u2019) \u0130LE GET\u0130R\u0130LEN<\/b> <\/b>D\u00dcZENLEMELER<\/b><\/li>\n<\/ol>\n

            Tebli\u011f\u2019de, Koronavir\u00fcs (COVID-19) salg\u0131n\u0131ndan ve bu kapsamda al\u0131nan tedbirlerden do\u011frudan etkilenen ve bu Tebli\u011f ile belirlenen m\u00fckelleflerin 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (\u2018\u2019Kanun<\/b>\u2019\u2019) m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131ndaki a\u00e7\u0131klamalara yer verilmi\u015ftir. \u015e\u00f6yle ki;<\/p>\n

              \n
            1. \u00a0<\/b>Kanun\u2019un 111\u2018inci maddesinde; Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n, m\u00fccbir sebep hali ilan edilen yerlerdeki m\u00fckelleflerin, an\u0131lan Kanun kapsam\u0131nda olup \u00f6deme s\u00fcresi afet tarihinden sonraya rastlayan her t\u00fcrl\u00fc vergi, ceza ve gecikme faizleri ile an\u0131lan Kanunun 15\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca verecekleri beyannamelere istinaden tahakkuk ettirilen vergilerin \u00f6deme s\u00fcrelerini, vadelerinin bitim tarihinden itibaren azami bir y\u0131l s\u00fcreyle uzatmaya yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/li>\n
            2. <\/b>Kanun\u2019un m\u00fckerrer 257\u2019nci maddesinin birinci f\u0131kras\u0131n\u0131n (4) numaral\u0131 bendinde yer alan d\u00fczenleme ile vergi beyannameleri ve bildirimlerin \u015fifre, elektronik imza veya di\u011fer g\u00fcvenlik ara\u00e7lar\u0131 konulmak suretiyle internet de d\u00e2hil olmak \u00fczere her t\u00fcrl\u00fc elektronik bilgi ileti\u015fim ara\u00e7 ve ortam\u0131nda verilmesi ile beyanname ve bildirimlerin yetki verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015filer arac\u0131 k\u0131l\u0131narak g\u00f6nderilmesi hususlar\u0131nda izin vermeye veya zorunluluk getirmeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Ayn\u0131 maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n beyanname ve bildirimlerin yetki verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015filer arac\u0131 k\u0131l\u0131narak g\u00f6nderilmesi hususunda izin vermesi veya zorunluluk getirmesi halinde, (m\u00fckellef veya vergi sorumlusu ile g\u00f6nderme i\u015fini yapacak ki\u015filer aras\u0131nda \u00f6zel s\u00f6zle\u015fme d\u00fczenlenmek kayd\u0131yla) elektronik ortamda g\u00f6nderilen beyanname ve bildirimler, m\u00fckellef veya vergi sorumlusu taraf\u0131ndan verilmi\u015f addolunur.<\/li>\n
            3. <\/b>Tebli\u011f\u2019in 3\u2019\u00fcnc\u00fc maddesinde, ticari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan veya salg\u0131ndan do\u011frudan etkilenen ya da \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine ara verilmesine karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckellefler itibar\u0131yla m\u00fccbir sebep hali ilan edilmesi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r:<\/li>\n
            4. <\/li>\n<\/ol>\n

              \u2018\u2018a)Ticari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan m\u00fckelleflerin,<\/i><\/p>\n

              b Koronavir\u00fcs salg\u0131n\u0131ndan do\u011frudan etkilenen ve ana faaliyet alan\u0131 itibar\u0131yla; al\u0131\u015fveri\u015f merkezleri dahil perakende, sa\u011fl\u0131k hizmetleri, mobilya imalat\u0131, demir \u00e7elik ve metal sanayii, madencilik ve ta\u015f ocak\u00e7\u0131l\u0131\u011f\u0131, bina in\u015faat hizmetleri, end\u00fcstriyel mutfak imalat\u0131, otomotiv imalat\u0131 ve ticareti ile otomotiv sanayii i\u00e7in par\u00e7a ve aksesuar imalat\u0131, ara\u00e7 kiralama, depolama faaliyetleri dahil lojistik ve ula\u015f\u0131m, sinema ve tiyatro gibi sanatsal hizmetler, matbaac\u0131l\u0131k dahil kitap, gazete, dergi ve benzeri bas\u0131l\u0131 \u00fcr\u00fcnlerin yay\u0131mc\u0131l\u0131k faaliyetleri, tur operat\u00f6rleri ve seyahat acenteleri dahil konaklama faaliyetleri, lokanta, k\u0131raathane dahil yiyecek ve i\u00e7ecek hizmetleri, tekstil ve konfeksiyon imalat\u0131 ve ticareti ile halkla ili\u015fkiler dahil etkinlik ve organizasyon hizmetleri sekt\u00f6rlerinde faaliyette bulunan m\u00fckelleflerin,<\/i><\/p>\n

              c) Ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine ara verilmesine karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckelleflerin,<\/i><\/p>\n

              1\/4\/2020 ila 30\/6\/2020 (bu tarihler d\u00e2hil) tarihleri aras\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun bulunmu\u015ftur.\u2019\u2019<\/i><\/p>\n

                \n
              • M\u00fckellefin vergi dairesi kay\u0131tlar\u0131ndaki ana faaliyet kodu itibar\u0131yla birinci f\u0131kradaki sekt\u00f6rler aras\u0131nda bulunmamas\u0131na ra\u011fmen ana faaliyet alan\u0131 olarak bu sekt\u00f6rlerden herhangi birisinde fiilen i\u015ftigal etti\u011fini ispat ve tevsik etmesi halinde, m\u00fckellefin m\u00fccbir sebep kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131n tespitinde ana faaliyet kodu yerine fiilen i\u015ftigal edilen ana faaliyet alan\u0131 dikkate al\u0131n\u0131r.<\/li>\n<\/ul>\n
                  \n
                1. \n
                    \n
                  1. <\/b>Tebli\u011f\u2019in 5 ve 6\u2019nc\u0131 maddesinde; 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 veya kronik rahats\u0131zl\u0131\u011f\u0131 bulunmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma yasa\u011f\u0131 kapsam\u0131na giren m\u00fckellefler ve meslek mensuplar\u0131 ile beyanname\/bildirimleri bu meslek mensuplar\u0131nca verilenler itibar\u0131yla m\u00fccbir sebep hali ilan edilmesi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r:<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                    \u2018\u2019\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler uyar\u0131nca 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 veya kronik rahats\u0131zl\u0131\u011f\u0131 bulunmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma yasa\u011f\u0131 kapsam\u0131na giren m\u00fckellefler ve meslek mensuplar\u0131 ile bu Tebli\u011fin yay\u0131mland\u0131\u011f\u0131 tarih itibar\u0131yla ge\u00e7erli olan \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d\u00a0 \u00a0 <\/span>uyar\u0131nca\u00a0 \u00a0 <\/span>beyanname\/bildirimleri\u00a0 \u00a0 <\/span>bu\u00a0 \u00a0 <\/span>meslek \u00a0 \u00a0 <\/span>mensuplar\u0131nca\u00a0 <\/span>verilenlerin 22\/3\/2020 ila soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi tarih (bu tarihler d\u00e2hil) aras\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun<\/i> <\/i>bulunmu\u015ftur.<\/i><\/p>\n

                    5inci madde kapsam\u0131nda m\u00fccbir sebep d\u00f6nemine ili\u015fkin verilemeyen beyanname\/bildirimlerin verilme s\u00fcreleri ile bunlara istinaden tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin son g\u00fcn\u00fcn\u00fcn, soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi g\u00fcn\u00fc takip eden 15 inci g\u00fcn\u00fcn sonuna kadar uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/i><\/p>\n

                      \n
                    1. <\/i>65 ya\u015f ve \u00fcst\u00fcnde olunmas\u0131 nedeniyle beyanname\/bildirim verme ve \u00f6deme s\u00fcrelerinin uzat\u0131lmas\u0131, vergi dairelerince yap\u0131lacak tespitlere istinaden resen ger\u00e7ekle\u015ftirilecek olup bu kapsamdaki s\u00fcre uzat\u0131m\u0131na ili\u015fkin herhangi bir ba\u015fvuru<\/i> <\/i>al\u0131nmayacakt\u0131r.<\/i><\/li>\n
                    2. <\/i>Kronik rahats\u0131zl\u0131k nedeniyle beyanname\/bildirim verme ve \u00f6deme s\u00fcrelerinin uzat\u0131lmas\u0131 i\u00e7in bu rahats\u0131zl\u0131\u011f\u0131n sa\u011fl\u0131k kurulu\u015flar\u0131ndan al\u0131nacak muteber belgelerle ispat ve tevsik edilmesi \u015fartt\u0131r. Bu kapsamdaki s\u00fcre uzat\u0131m\u0131 i\u015flemi, m\u00fckellefin kronik rahats\u0131zl\u0131\u011f\u0131 bulundu\u011funa dair beyan\u0131n\u0131 i\u00e7eren \u0130nteraktif Vergi Dairesi \u00fczerinden verece\u011fi yaz\u0131l\u0131 ba\u015fvurusuna istinaden yap\u0131lacak olup sa\u011fl\u0131k kurulu\u015fundan al\u0131nan belgelerin soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi g\u00fcn\u00fc takip eden 30 g\u00fcn i\u00e7erisinde ba\u011fl\u0131 olunan vergi dairesine ibraz edilmesi<\/i> <\/i>gerekmektedir.\u2019\u2019<\/i><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                      HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI\u2019NIN, 23\/03\/2020 TAR\u0130HL\u0130 VE 126\/2020-5 SIRA NO\u2019LU VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \u0130LE GET\u0130R\u0130LEN D\u00dcZENLEMELER Katma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcrelerinin Uzat\u0131lmas\u0131 26 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi […]<\/p>\n","protected":false},"author":1,"featured_media":834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"\nKatma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcreleri ile \u201cForm Ba-Bs\u201d Bildirimlerinin Verilme ve e-Defterlerin\/e-Beratlar\u0131n Olu\u015fturulma, \u0130mzalanma ve Y\u00fcklenme S\u00fcreleri Uzat\u0131lmas\u0131 ve M\u00fckelleflerin 213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun M\u00fccbir Sebep H\u00fck\u00fcmlerinden Faydalanmas\u0131na \u0130li\u015fkin Tebli\u011f | Narter & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.narterlaw.com\/en\/katma-deger-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturulma-imzalanma-ve-yuklenme-sureleri-uzatil\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Katma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcreleri ile \u201cForm Ba-Bs\u201d Bildirimlerinin Verilme ve e-Defterlerin\/e-Beratlar\u0131n Olu\u015fturulma, \u0130mzalanma ve Y\u00fcklenme S\u00fcreleri Uzat\u0131lmas\u0131 ve M\u00fckelleflerin 213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun M\u00fccbir Sebep H\u00fck\u00fcmlerinden Faydalanmas\u0131na \u0130li\u015fkin Tebli\u011f | Narter & Partners\" \/>\n<meta property=\"og:description\" content=\"HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI\u2019NIN, 23\/03\/2020 TAR\u0130HL\u0130 VE 126\/2020-5 SIRA NO\u2019LU VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \u0130LE GET\u0130R\u0130LEN D\u00dcZENLEMELER Katma De\u011fer Vergisi Beyannamelerinin Verilme ve \u00d6deme S\u00fcrelerinin Uzat\u0131lmas\u0131 26 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.narterlaw.com\/en\/katma-deger-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturulma-imzalanma-ve-yuklenme-sureleri-uzatil\/\" \/>\n<meta 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