{"id":19938,"date":"2025-11-30T00:43:10","date_gmt":"2025-11-29T21:43:10","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=19938"},"modified":"2026-01-17T00:45:22","modified_gmt":"2026-01-16T21:45:22","slug":"amme-alacaklarinin-takibinde-3-sahislara-yonelik-haciz-uygulamasinda-3-sahsin-ilgili-borcu-kendi-adina-6183-sayili-yasanin-48-maddesine-gore-tecil-ve-taksitlendirme-yapabilme-olanagi-var-mi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=19938","title":{"rendered":"Amme Alacaklar\u0131n\u0131n Takibinde 3. \u015eah\u0131slar \u0130lgili Bor\u00e7 \u0130\u00e7in Kendi Ad\u0131na 6183 Say\u0131l\u0131 Yasan\u0131n 48. Maddesine G\u00f6re Tecil ve Taksitlendirme Olana\u011f\u0131ndan Yararlanabilir mi?"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Amme Alacaklar\u0131n\u0131n Takibinde 3. \u015eah\u0131slar \u0130lgili Bor\u00e7 \u0130\u00e7in Kendi Ad\u0131na 6183 Say\u0131l\u0131 Yasan\u0131n 48. Maddesine G\u00f6re Tecil ve Taksitlendirme Olana\u011f\u0131ndan Yararlanabilir mi?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\n<\/svg>\t\t<\/div>\n\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
Dr. Mustafa Alpaslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Ankara Maliye Okulu – 1980<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tmustafaalpaslan.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

I-G\u0130R\u0130\u015e<\/strong><\/p>

6183 say\u0131l\u0131 Yasa\u2019n\u0131n 79. maddesinde d\u00fczenlenen \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki menkul mallar\u0131n, alacak ve haklar\u0131n haczi uygulamada vergi daireleri taraf\u0131ndan yanl\u0131\u015f tatbik edilerek ilgisiz pek \u00e7ok m\u00fckellefin haklar\u0131n\u0131 ma\u011fdur edebilmektedir. Yasa h\u00fckm\u00fc dikkatlice incelendi\u011fi takdirde s\u00f6z konusu hacizlerde yaln\u0131zca menkul de\u011ferler hedeflenmi\u015ftir. Ancak uygulamada vergi dairesinin bu madde h\u00fckm\u00fcn\u00fc gayrimenkullere de te\u015fmil ederek m\u00fckelleflerin Anayasal bir hakk\u0131 olan m\u00fclkiyet haklar\u0131n\u0131 ihlal edebildi\u011fi s\u0131kl\u0131kla g\u00f6r\u00fclebilmektedir.<\/p>

Bu \u00e7al\u0131\u015fmam\u0131zda, kendisine HB1 haciz bildirisi tebligat yap\u0131lan 3. \u015fah\u0131s, as\u0131l amme bor\u00e7lusu ile aras\u0131ndaki olan ticari i\u015flemden dolay\u0131 kendisine yans\u0131yan ikincil amme borcu i\u00e7in vergi dairesine ba\u015fvurup 6183 say\u0131l\u0131 kanunun 48. maddesine g\u00f6re tecil ve taksitlendirme olana\u011f\u0131ndan yararlan\u0131p yararlanmayaca\u011f\u0131 konusu tart\u0131\u015fmaya a\u00e7\u0131lacakt\u0131r.<\/p>

II- 6183 SAYILI YASA\u2019NIN 79. MADDES\u0130NE G\u00d6RE UYGULANAN HAC\u0130Z B\u0130LD\u0130R\u0130M\u0130<\/strong><\/p>

Bilindi\u011fi \u00fczere, 6183 say\u0131l\u0131 A.A.T.U.H.K.\u2019nun 79. maddesi \u201c\u00dc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki menkul mallar\u0131n, alacak ve haklar\u0131n haczi\u201d konusunu d\u00fczenlemektedir. Madde metni aynen a\u015fa\u011f\u0131da oldu\u011fu gibidir:<\/p>

\u201c\u00a0Hamiline yaz\u0131l\u0131 olmayan veya cirosu kabil senede dayanmayan alacaklar ile maa\u015f, \u00fccret, kira vesaire gibi her t\u00fcrl\u00fc haklar\u0131n ve fiilen tutanak d\u00fczenlemek suretiyle haczi kabil olmayan \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki menkul mallar\u0131n haczi, bor\u00e7lu veya zilyed olan veyahut alacak ve haklar\u0131 \u00f6demesi gereken ger\u00e7ek ve t\u00fczel ki\u015filere, kurumlara haciz keyfiyetinin tebli\u011fi suretiyle yap\u0131l\u0131r. Tahsil dairesi taraf\u0131ndan tebli\u011f edilecek haciz bildirisi ile; bundan b\u00f6yle borcunu ancak tahsil dairesine \u00f6deyebilece\u011fi ve amme bor\u00e7lusuna yap\u0131lacak \u00f6demenin ge\u00e7erli olmayaca\u011f\u0131 veya elinde bulundurdu\u011fu menkul mal\u0131 ancak tahsil dairesine teslim edebilece\u011fi ve mal\u0131n amme bor\u00e7lusuna verilmemesi gerekti\u011fi, aksi takdirde amme bor\u00e7lusuna yap\u0131lan \u00f6demeler ile mal\u0131n bedelini tahsil dairesine \u00f6demek zorunda kalaca\u011f\u0131 ve bu maddenin \u00fc\u00e7, d\u00f6rt ve be\u015finci f\u0131kra h\u00fck\u00fcmleri \u00fc\u00e7\u00fcnc\u00fc \u015fahsa bildirilir. Tahsil dairelerince d\u00fczenlenen haciz bildirileri, alacakl\u0131 tahsil dairelerince ya da alacakl\u0131 amme idaresi vas\u0131tas\u0131yla, posta yerine elektronik ortamda tebli\u011f edilebilir ve bu tebligatlara elektronik ortamda cevap verilebilir. Elektronik ortamda yap\u0131lacak tebli\u011fe ve cevaplar\u0131n elektronik ortamda verilebilmesine ili\u015fkin us\u00fbl ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/em><\/strong><\/p>

Tahsil dairelerince d\u00fczenlenen haciz bildirileri; amme bor\u00e7lusunun hak ve alacaklar\u0131n\u0131n bulunabilece\u011fi bankalar\u0131n \u015fubelerine do\u011frudan veya mahallindeki tahsil dairesi arac\u0131l\u0131\u011f\u0131 ile tebli\u011f edilece\u011fi gibi Maliye Bakanl\u0131\u011f\u0131nca belirlenecek tutar\u0131n \u00fczerindeki alacaklar i\u00e7in do\u011frudan bankalar\u0131n genel m\u00fcd\u00fcrl\u00fcklerine de tebli\u011f edilebilir. Haciz bildirisi bankan\u0131n genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcne de tebli\u011f edilmi\u015f ise t\u00fcm \u015fubelerini kapsayacak \u015fekilde beyanda bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bankan\u0131n genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcne aittir.<\/em><\/strong><\/p>

Haciz bildirisi tebli\u011f edilen \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s; borcu olmad\u0131\u011f\u0131 veya mal\u0131n yedinde bulunmad\u0131\u011f\u0131 veya haczin tebli\u011finden \u00f6nce borcun \u00f6dendi\u011fi veya mal\u0131n t\u00fcketildi\u011fi ya da kusuru olmaks\u0131z\u0131n telef oldu\u011fu veya alacak bor\u00e7luya veya emretti\u011fi yere verilmi\u015f oldu\u011fu gibi bir iddiada ise durumu, haciz bildirisinin kendisine tebli\u011finden itibaren yedi g\u00fcn i\u00e7inde tahsil dairesine yaz\u0131l\u0131 olarak bildirmek zorundad\u0131r. \u00dc\u00e7\u00fcnc\u00fc \u015fahs\u0131n s\u00fcresinde itiraz etmemesi halinde, mal elinde ve bor\u00e7 zimmetinde say\u0131l\u0131r ve hakk\u0131nda bu Kanun h\u00fck\u00fcmleri tatbik olunur.<\/em><\/strong><\/p>

Herhangi bir nedenle itiraz s\u00fcresinin ge\u00e7irilmesi halinde \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s, haciz bildirisinin tebli\u011finden itibaren bir y\u0131l i\u00e7inde genel mahkemelerde menfi tespit davas\u0131 a\u00e7mak ve haciz bildirisinin tebli\u011f edildi\u011fi tarih itibar\u0131yla amme bor\u00e7lusuna bor\u00e7lu olmad\u0131\u011f\u0131n\u0131 veya mal\u0131n elinde bulunmad\u0131\u011f\u0131n\u0131 ispat etmek zorundad\u0131r. Menfi tespit davas\u0131 a\u00e7\u0131lmas\u0131 halinde mahkemece bu Kanunun 10 uncu maddesinde say\u0131lan t\u00fcrden teminat kar\u015f\u0131l\u0131\u011f\u0131nda takip i\u015flemlerinin durdurulmas\u0131na karar verilebilir. Teminat, alacakl\u0131 tahsil dairesine verilir ve haciz varakas\u0131na dayan\u0131larak haczedilir. Taraflar aras\u0131nda teminata ili\u015fkin olarak \u00e7\u0131kan anla\u015fmazl\u0131klar, takip i\u015flemlerinin durdurulmas\u0131 hakk\u0131nda karar\u0131 veren mahkeme taraf\u0131ndan \u00e7\u00f6z\u00fcmlenir. Davas\u0131nda haks\u0131z \u00e7\u0131kan \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s aleyhine, haks\u0131z \u00e7\u0131kt\u0131\u011f\u0131 tutar\u0131n % 10’u tutar\u0131nda ayr\u0131ca ink\u00e2r tazminat\u0131na h\u00fckmedilir.<\/em><\/strong><\/p>

Bu Kanun uyar\u0131nca kendisine tebli\u011f edilen \u00f6deme emrine kar\u015f\u0131 dava a\u00e7\u0131p itiraz\u0131nda k\u0131smen veya tamamen haks\u0131z \u00e7\u0131kan \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s hakk\u0131nda, menfi tespit davas\u0131n\u0131n lehine sonu\u00e7lanmas\u0131 veya as\u0131l amme bor\u00e7lusunun takip konusu amme alaca\u011f\u0131n\u0131 tamamen \u00f6demi\u015f olmas\u0131 halinde, bu Kanunun 58 inci maddesinin be\u015finci f\u0131kras\u0131 h\u00fckm\u00fc uygulanmaz.<\/em><\/strong><\/p>

\u00dc\u00e7\u00fcnc\u00fc \u015fah\u0131s, haciz bildirisi \u00fczerine yedi g\u00fcn i\u00e7inde alacakl\u0131 tahsil dairesine itiraz etti\u011fi takdirde, alacakl\u0131 amme idaresi bir y\u0131l i\u00e7inde, \u00fc\u00e7\u00fcnc\u00fc \u015fahs\u0131n yapt\u0131\u011f\u0131 itiraz\u0131n aksini genel mahkemelerde a\u00e7aca\u011f\u0131 davada ispat ederek, \u00fc\u00e7\u00fcnc\u00fc \u015fahs\u0131n \u0130cra ve \u0130flas Kanununun 338 inci maddesinin birinci f\u0131kras\u0131na g\u00f6re cezaland\u0131r\u0131lmas\u0131n\u0131 ve bor\u00e7lu bulundu\u011fu tutar\u0131n \u00f6denmesine h\u00fckmedilmesini isteyebilir.<\/em><\/strong><\/p>

Menkul mallar\u0131n aynen teslimi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 takdirde de\u011feri \u00f6denir. \u00dc\u00e7\u00fcnc\u00fc \u015fah\u0131slar\u0131n genel h\u00fck\u00fcmler gere\u011fince as\u0131l bor\u00e7luya r\u00fccu haklar\u0131 sakl\u0131d\u0131r.\u201d<\/em><\/strong><\/p>

Yukar\u0131daki madde h\u00fckm\u00fc uygulamada vergi dairelerince yanl\u0131\u015f tatbik edilmektedir! \u00d6yle ki, madde h\u00fckm\u00fc yanl\u0131\u015f tatbik edilerek, vergi borcu tahsil edilecek kayg\u0131s\u0131 ile \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar\u0131n bazen gayrimenkullerine bile haciz uygulanmaktad\u0131r. Bu durum a\u00e7\u0131k\u00e7a Anayasaya ayk\u0131r\u0131 olup, hatta m\u00fclkiyet hakk\u0131 ihlali sonucuna kadar var\u0131labilmektedir. S\u00f6z konusu uygulaman\u0131n sadece mevduat ve para gibi likit de\u011ferlere tatbik edilmesi m\u00fcmk\u00fcnd\u00fcr. Dolay\u0131s\u0131yla \u00fc\u00e7\u00fcnc\u00fc \u015fahs\u0131n gayrimenkul\u00fcne ili\u015fkin bu maddeye dayan\u0131larak bir haciz tatbik edilemez.<\/p>

III- ASIL AMME BOR\u00c7LUSUNUN \u00dc\u00c7\u00dcNC\u00dc \u015eAHISLARDAK\u0130 MENKUL MALLARIN, ALACAK VE HAKLARIN HAC\u0130Z PROSED\u00dcR\u00dc NED\u0130R?<\/strong><\/p>

Bilindi\u011fi \u00fczere, 6183 say\u0131l\u0131 Kanun’un md. 79 h\u00fckm\u00fc gere\u011fi \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdindeki mal ve alacaklar\u0131n haczedilebilece\u011fine ili\u015fkin h\u00fck\u00fcmler mezkur maddede d\u00fczenlenmi\u015ftir. An\u0131lan madde h\u00fckm\u00fcne istinaden amme bor\u00e7lusunun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdindeki mal, alacak ve mevduatlar\u0131n\u0131n haczinde belli ko\u015fullar aranmaktad\u0131r [1<\/a>]. Bu t\u00fcr uygulamalarda sadece ve sadece menkul de\u011ferler ve likit para vs. k\u0131ymetler haczedilir. Gayrimenkuller bu uygulaman\u0131n d\u0131\u015f\u0131ndad\u0131r.<\/p>

Kamu bor\u00e7lusunun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki alacaklar\u0131 \u00fczerine haciz y\u00fcr\u00fct\u00fclebilmesi i\u00e7in amme bor\u00e7lusunun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s nezdinde alaca\u011f\u0131n\u0131n bulundu\u011funu bildirmi\u015f olmas\u0131 veya vergi dairesince bor\u00e7lunun bu \u015fah\u0131slardan alaca\u011f\u0131 oldu\u011funun tespit edilmesi ve tespit edilen tutar i\u00e7in haciz konulmu\u015f olmas\u0131 gerekecektir [2<\/a>].<\/p>

\u00d6te yandan, (uygulama 565 S\u0131ra no.lu VUK Genel Tebli\u011fi uyar\u0131nca kald\u0131r\u0131ld\u0131\u011f\u0131ndan Eyl\u00fcl 2024 \u00f6ncesi d\u00f6neme ait olmak \u00fczere<\/i>) vergi borcu bulunan m\u00fckellefin ili\u015fkili oldu\u011fu m\u00fc\u015fteriye yapt\u0131\u011f\u0131 sat\u0131\u015f\u0131 (Bs) formu ile vergi dairesine bildirmesinin, \u00f6demeye dair bir saptama bulunmaks\u0131z\u0131n, davac\u0131 m\u00fc\u015fterinin alaca\u011f\u0131n\u0131n bulundu\u011fu yolunda bir bildirim olarak kabul edilemeyece\u011fi, kald\u0131 ki, idarece yasaya uygun bir tespit yap\u0131lm\u0131\u015f olmas\u0131 halinde bile, haciz uygulanabilecek ve sonras\u0131nda \u00f6deme emriyle talep olunabilecek tutar\u0131n alacakl\u0131n\u0131n b\u00fct\u00fcn vergi borcu kadar de\u011fil, tespit edilen hak ve alacak tutar\u0131 kadar olmas\u0131 gerekmektedir [3<\/a>].<\/p>

Yarg\u0131ya intikal eden bir uyu\u015fmazl\u0131k hakk\u0131nda; \u201cvergi dairesi taraf\u0131ndan 118.000,00 TL vergi borcu bulunan \u2026\u2026 m\u00fckellefin, davac\u0131 \u015firkete satt\u0131\u011f\u0131 ve 9.170,00 TL (KDV Hari\u00e7) tutar\u0131ndaki bu sat\u0131\u015f\u0131n m\u00fckellef taraf\u0131ndan (Bs) formuyla beyan edildi\u011fi, bunun \u00fczerine davac\u0131ya 25.11.2009 tarihinde tebli\u011f edilen 12.11.2009 tarihli ve 59923 say\u0131l\u0131 haciz bildirisi ile s\u00f6z konusu hak ve alaca\u011f\u0131n haczedildi\u011finin bildirildi\u011fi, davac\u0131 \u015firketin 03.12.2009 tarihli dilek\u00e7eyle \u2026 \u2018a s\u00f6z konusu al\u0131m tutar\u0131n\u0131 nakden \u00f6dediklerini, bu sebeple ad\u0131 ge\u00e7enin herhangi bir hak ve alaca\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131n\u0131 bildirerek haciz bildirisine itiraz etti\u011fi, ancak itiraz\u0131n (7) g\u00fcnl\u00fck yasal s\u00fcre i\u00e7inde yap\u0131lmamas\u0131 nedeniyle mal elinde ve bor\u00e7 zimmetinde say\u0131larak 118.000,00\u00a0<\/em>TL tutar\u0131ndaki amme alaca\u011f\u0131n\u0131n tamam\u0131 i\u00e7in dava konusu \u00f6deme emrinin d\u00fczenlendi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>

Buna g\u00f6re; 6183 say\u0131l\u0131 Kanun’un md. 62 h\u00fckm\u00fcne g\u00f6re 1. f\u0131kras\u0131nda haciz i\u00e7in \u00f6ng\u00f6r\u00fclen ko\u015fullar olu\u015fmad\u0131\u011f\u0131ndan, davac\u0131 ad\u0131na bu Kanunun md. 79 h\u00fckm\u00fcn\u00fcn 3. f\u0131kras\u0131 h\u00fckm\u00fcne dayan\u0131larak, bor\u00e7 zimmetinde say\u0131lmak suretiyle \u00f6deme emri d\u00fczenlenmesinde hukuka uyarl\u0131k g\u00f6r\u00fclmemi\u015ftir.\u00a0<\/em>\u201c \u015feklinde karar verilmi\u015ftir.<\/p>

IV- KEND\u0130S\u0130NE HAC\u0130Z B\u0130LD\u0130R\u0130S\u0130 TEBL\u0130\u011e ED\u0130LEN 3. \u015eAHIS, ASIL AMME BOR\u00c7LUSUNA A\u0130T OLAN BORCU B\u0130ZZAT \u0130LG\u0130L\u0130 VERG\u0130 DA\u0130RES\u0130NE BA\u015eVURUP 6183 SAYILI KANUNUN 48. MADDES\u0130NE G\u00d6RE TEC\u0130L VE TAKS\u0130TLEND\u0130RME YAPTIRMA OLANA\u011eI BULUNUP BULUNMADI\u011eI KONUSU:<\/strong><\/p>

Bilindi\u011fi \u00fczere; 6183 say\u0131l\u0131 AATUH Kanunun 48. maddesinde tecil ve taksitlendirme konusu d\u00fczenlenmi\u015ftir. S\u00f6z konusu maddeye g\u00f6re; tecil ve taksitlendirme hususu amme borcunun vade tarihinde \u00f6denmesi veya haczin tatbiki veyahut haciz olmu\u015f mallar\u0131n paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi, amme bor\u00e7lusunu \u2018\u2019\u00e7ok zor\u2019\u2019 d\u00fc\u015f\u00fcrecekse, bor\u00e7lu taraf\u0131ndan yaz\u0131 ile istenmi\u015f ve teminat g\u00f6sterilmi\u015f olmak \u015fart\u0131yla, alacakl\u0131 amme idaresince veya yetkili k\u0131laca\u011f\u0131 makamlarca; amme alaca\u011f\u0131 36 ay\u0131 ge\u00e7memek \u00fczere ve faiz al\u0131narak tecil olunabilir.<\/p>

Tecil talebi konusunda; vergi dairelerinin, defterdarl\u0131klar\u0131n ve bakanl\u0131\u011f\u0131n belli limitler dahilinde tecil ve taksitlendirme yetkileri mevcuttur. Maliye Bakanl\u0131\u011f\u0131 bu yetkileri vergi daireleri ve defterdarl\u0131klar baz\u0131nda her y\u0131l ayr\u0131 ayr\u0131 tespit etmeye yetkilidir. Bug\u00fcn itibariyle; 5.000.000,00 \u20ba\u2018ye kadar olan amme bor\u00e7lar\u0131 i\u00e7in, yetki defterdarl\u0131klarda olup, bu de\u011feri a\u015fan limitler Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ait bulunmaktad\u0131r.<\/p>

Vergi daireleri; tecil ve taksitlendirme s\u0131ras\u0131nda m\u00fckelleflerden 250.000,00 \u20ba\u2018ye kadar olan bor\u00e7larda teminat talep etmeksizin di\u011fer ko\u015fullar\u0131n mevcut olmas\u0131 durumunda tecil ve taksitlendirme yap\u0131labilmektedir. Bu tutar\u0131n \u00fczerindeki bor\u00e7lar i\u00e7in; sadece a\u015fan k\u0131sm\u0131n\u0131n yar\u0131s\u0131 kadar teminat g\u00f6sterilmesi gerekmektedir. Teminatlar\u0131n neler olabilece\u011fi konusunda ise; 6183 say\u0131l\u0131 Kanun’un 10. maddesinde belirtilmi\u015ftir. Tecil ve taksitlendirme talebi s\u0131ras\u0131nda vergi daireleri m\u00fckelleflerden; tecil ve taksitlendirme talep ve de\u011ferlendirme formu, mal beyan\u0131, bilan\u00e7o ve gelir tablosu, g\u00f6sterilen teminatlarla ilgili tapu, ara\u00e7 ruhsatnameleri ve gerekli di\u011fer l\u00fczumlu evrak\u0131 talep edilmektedir. Ayr\u0131ca; borcun ka\u00e7 taksitte \u00f6denece\u011fi hakk\u0131nda m\u00fckelleften bilgi talep edilmektedir. Baz\u0131 amme bor\u00e7lar\u0131 ise tecil- taksitlendirme kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. \u00d6rne\u011fin; ge\u00e7ici vergi, \u00f6zel t\u00fcketim vergisi, BSMV, \u00f6zel ileti\u015fim vergisi, har\u00e7lar, fonlar, muhtelif paylar, ek vergiler, 4734 say\u0131l\u0131 K\u0130K kapsam\u0131ndaki ihaleler ile bu yasaya tabi olmayan kamu kurum ve kurulu\u015flar\u0131n\u0131n yapt\u0131\u011f\u0131 ihalelere ili\u015fkin kararlardan ve bu kapsamda imzalanan s\u00f6zle\u015fmelerden kaynakl\u0131 damga vergileri ve ayr\u0131ca 6183 say\u0131l\u0131 Kanunun 79. maddesi kapsam\u0131ndaki 3. \u015fah\u0131slara uygulanan HB1 bildirisindeki bor\u00e7lar<\/u> tecil ve taksitlendirme kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/p>

Di\u011fer taraftan; gelir ve kurumlar vergileri, KDV, muhtasar, MTV, trafik \u0130PC, Y\u00d6K kredi borcu, Y\u00d6K har\u00e7 kredisi, Karayollar\u0131 Ta\u015f\u0131ma Kanunu’na g\u00f6re kesilen \u0130PC\u2019ler, otoyol ve k\u00f6pr\u00fc ge\u00e7i\u015f \u00fccretleri, ecrimisillerin 6183 say\u0131l\u0131 Kanuna g\u00f6re taksitlendirilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>

\u00d6te yandan; KDV bor\u00e7lar\u0131, m\u00fcracaat tarihi itibariyle azami 6 ay, 7440 say\u0131l\u0131 matrah art\u0131r\u0131m\u0131 yasas\u0131na g\u00f6re madde 10\/27 h\u00fckm\u00fcne g\u00f6re; al\u0131nan ek vergiler ile 7456 say\u0131l\u0131 kanunun 1. maddesi gere\u011fince al\u0131nan ek MTV’nin ise; m\u00fcracaat tarihinden itibaren azami 12 ay s\u00fcreyle tecil ve taksitlendirmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>

Sonu\u00e7 olarak; 6183 say\u0131l\u0131 Kanun’un 79. maddesine g\u00f6re; 3. \u015fah\u0131slara uygulanan haciz bildirilerindeki bor\u00e7lar\u0131n 3. \u015fah\u0131slar taraf\u0131ndan tecil ve taksitlendirilmesi m\u00fcmk\u00fcn de\u011fildir. Uygulaman\u0131n bu \u015fekilde s\u00fcrd\u00fcr\u00fclmesi halinde, 3. \u015fah\u0131slar\u0131n ma\u011fdur olacaklar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda \u00f6zellikle in\u015faat ve taahh\u00fct sekt\u00f6r\u00fcnde faaliyette bulunan ger\u00e7ek ve t\u00fczel ki\u015filerin, ihale makamlar\u0131ndan hakedi\u015f almalar\u0131 s\u0131ras\u0131nda ciddi problemlerle kar\u015f\u0131la\u015facaklar\u0131 bilinmektedir. \u00c7\u00fcnk\u00fc; ihale makamlar\u0131, m\u00fcteahhitlere istihkaklar\u0131n\u0131 \u00f6deme s\u0131ras\u0131nda vergi dairesinden borcu yoktur belgesi talep etmektedirler. S\u00f6z konusu durumlarda; m\u00fcteahhitlerin, 6183 say\u0131l\u0131 Kanun’un 22\/A maddesine g\u00f6re “borcu yoktur belgesi” sunmalar\u0131 zorunludur [4<\/a>].<\/p>

V- SONU\u00c7 YER\u0130NE :<\/strong><\/p>

Yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere as\u0131l amme bor\u00e7lusu m\u00fckelleflerin \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdindeki alacak hacizlerinde \u00e7ok dikkatli olmalar\u0131 gerekmektedir. Buna g\u00f6re,<\/p>

1. Ba \/ Bs formlar\u0131 \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdindeki mal, alacak ve haklar\u0131n haczi a\u00e7\u0131s\u0131ndan \u00f6nemli bir etkisi bulunmamaktad\u0131r (Uygulamada Ba\/Bs formu kald\u0131r\u0131ld\u0131\u011f\u0131ndan bu de\u011ferlendirmenin yaz\u0131 tarihi itibariyle h\u00fckm\u00fc bulunmamaktad\u0131r.<\/i>)<\/p>

2. \u00d6ncelikle, \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdinde amme bor\u00e7lusunun alaca\u011f\u0131n\u0131n olup olmad\u0131\u011f\u0131, var ise tutar\u0131n\u0131n \u00f6nceden belirlenmesi gerekir. Bu konuda as\u0131l amme bor\u00e7lusunun fatural\u0131 alacaklar\u0131 dikkate al\u0131nmal\u0131d\u0131r.<\/p>

3.\u00a0Amme bor\u00e7lusunun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki alacaklar\u0131 \u00fczerine\u00a0<\/span>Ba \/ Bs formlar\u0131 arac\u0131l\u0131\u011f\u0131yla haciz uygulanabilmesi i\u00e7in, \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar nezdindeki alaca\u011f\u0131n\u0131 bildirmi\u015f olmas\u0131 veya idarece bor\u00e7lu \u015firketin bu \u015fah\u0131slardan alaca\u011f\u0131 oldu\u011funu saptamas\u0131 ve tespit edilen bu tutar i\u00e7in haciz konulmas\u0131 gerekecektir.<\/span><\/p>

4. 6183 say\u0131l\u0131 Kanun uygulamas\u0131nda 79. madde kaynakl\u0131 hacizlerde, 3. \u015fah\u0131s olarak kabul edilen\u201d\u00a0HB1 bor\u00e7lunun<\/strong>\u201d gayrimenkullerine haciz tatbik edilemez. 79. mad. h\u00fckm\u00fc sadece ve sadece menkul de\u011ferler i\u00e7in uygulanacakt\u0131r [5<\/a>].<\/p>

————<\/p>

Kaynak\u00e7a<\/p>

[<\/a><\/a>1]<\/a>] Bkz. Dan\u0131\u015ftay 4. Daire, 10.06.2013 g\u00fcn ve E:2010\/8630 \u2013 K:2013\/4481 say\u0131l\u0131 karar\u0131<\/a><\/span><\/p>

[<\/a>2] Bkz. Yarg\u0131tay 10. Hukuk Dairesi, 27.04.1999 g\u00fcn ve E:1999\/1165 \u2013 K:1999\/2873 say\u0131l\u0131 kararlar\u0131<\/span><\/p>

[<\/a>3] Bkz. Dan\u0131\u015ftay 4. Daire, 08.03.2005 g\u00fcn ve E:2004\/1578 \u2013 K:2005\/304 say\u0131l\u0131 kararlar\u0131<\/span><\/p>

[<\/a>4] Bkz. Amme alaca\u011f\u0131 \u00f6denmeden yap\u0131lmayacak i\u015flemler ile i\u015flem yapanlar\u0131n sorumluluklar\u0131, 6183 say\u0131l\u0131 kanunun madde 22\/A<\/span><\/p>

[<\/a>5] Bkz: Hayrullaho\u011flu Bet\u00fcl, Tahsil Yetkisinin Kullan\u0131m\u0131n\u0131n Haciz i\u015flemi Bak\u0131m\u0131ndan De\u011ferlendirilmesi, \u0130zmir Barosu Dergisi, Eyl\u00fcl 2019, S:302,303, Ayn\u0131 g\u00f6r\u00fc\u015f i\u00e7in Bkz: Ta\u015f Metin, Vergi \u0130cra Hukukunda Haciz, Ekin Yay\u0131ncal\u0131k, Bursa 2000<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t
\n\t\t\t\tSonraki<\/span>Yarg\u0131 Kararlar\u0131n\u0131n Yerine Getirilmesinde Belediye Ba\u015fkanlar\u0131n\u0131n Sorumlulu\u011fu<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

D\u0130\u011eER VERG\u0130 \/ VERG\u0130 HUKUKU MAKALELER\u0130<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

G\u00fcncel Yaz\u0131lar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n
\n\t\t\t\t\t
\n
\n
<\/a><\/div>
\n \"drmustafaalpaslan\"\n <\/div><\/div>

Amme Alacaklar\u0131n\u0131n Takibinde 3. \u015eah\u0131slar \u0130lgili Bor\u00e7 \u0130\u00e7in Kendi Ad\u0131na 6183 Say\u0131l\u0131 Yasan\u0131n 48. Maddesine G\u00f6re Tecil ve Taksitlendirme Olana\u011f\u0131ndan Yararlanabilir mi?<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"drmustafaalpaslan\"\n <\/div><\/div>

B\u0130R M\u00dcKELLEF HEM SAHTE FATURA D\u00dcZENLEME EYLEM\u0130NDEN VE HEM DE KULLANMA EYLEM\u0130NDEN SU\u00c7LANARAK ASL\u0130YE CEZA MAHKEMES\u0130NDE FAH\u0130\u015e CEZA \u0130LE YARGILANAB\u0130L\u0130R M\u0130?<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"\"\n <\/div><\/div>

ELDE ED\u0130LM\u0130\u015e KAZAN\u00c7 VERG\u0130LEND\u0130R\u0130L\u0130R!<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"\"\n <\/div><\/div>

A\u011f\u0131r Vergi Y\u00fck\u00fc ve Yeralt\u0131 Ekonomisi<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"\"\n <\/div><\/div>

“Sat kirala geri al” y\u00f6ntemiyle kredi alanlara vergi tuza\u011f\u0131<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"drmustafaalpaslan\"\n <\/div><\/div>

\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"drmustafaalpaslan\"\n <\/div><\/div>

Anon\u0130m \u015e\u0130rket Kurman\u0131n L\u0130m\u0130ted \u015eirketlere G\u00f6re Avantajlar\u0131<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div>
\n
\n
<\/a><\/div>
\n \"drmustafaalpaslan\"\n <\/div><\/div>

Vergi Su\u00e7lar\u0131nda Asliye Ceza Mahkemesi Kararlar\u0131n\u0131n \u0130stinaf ve \u0130tiraz Ba\u015fvurusu<\/a><\/h2><\/header><\/div>
\n\t\t\t\t
<\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div> <\/div>\n <\/div>\n
<\/div>\n\t\t\t \n
<\/div>\n\t\t\t\t\t \n
\n <\/i>\n <\/div>\n
\n <\/i>\n <\/div>\n\t\t\t <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tT\u00fcm Haberler<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

I-G\u0130R\u0130\u015e 6183 say\u0131l\u0131 Yasa\u2019n\u0131n 79. maddesinde d\u00fczenlenen \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardaki menkul mallar\u0131n, alacak ve haklar\u0131n haczi uygulamada vergi daireleri taraf\u0131ndan yanl\u0131\u015f tatbik edilerek ilgisiz pek \u00e7ok m\u00fckellefin haklar\u0131n\u0131 ma\u011fdur edebilmektedir. Yasa h\u00fckm\u00fc dikkatlice incelendi\u011fi takdirde s\u00f6z konusu hacizlerde yaln\u0131zca menkul de\u011ferler hedeflenmi\u015ftir. Ancak uygulamada vergi dairesinin bu madde h\u00fckm\u00fcn\u00fc gayrimenkullere de te\u015fmil ederek m\u00fckelleflerin Anayasal bir […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[7,93,8],"tags":[],"class_list":["post-19938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","category-tax","category-vergi-hukuku"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/19938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19938"}],"version-history":[{"count":23,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/19938\/revisions"}],"predecessor-version":[{"id":20573,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/19938\/revisions\/20573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}