ARTICLE · 20 JULY 2021

Vergi Affına Dair Bilgilendirme

K | N Kucukislamoglu Narin & Partners

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Bağkur Prim Dondurulması ana başlıklarında düzenlemeler içermekte olup işbu bültenimizde düzenlemelerin ayrıntılarına yer verilecektir.

TurkeyTax

İbrahim Can Narin

Ayben Kılıçarslan

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09.06.2021 tarihinde Resmi Gazete'de yayımlanan 7326 Sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun (Kanun) ile birlikte vergi ve sigorta borçları yapılandırılması, İşletme kayıtlarının düzeltilmesi, bilançoda yer alan gayrimenkullerin yeniden değerlendirme yapılarak güncel değerlerine getirilmesi imkanları düzenleme altına alınmıştır. Söz konusu düzenleme ile genel olarak 30 Nisan 2021 ve öncesindeki dönemlere ilişkin vergiler ve buna bağlı vergi cezaları, gecikme faizleri ve vergi aslına bağlı olamayan diğer vergi cezaları konu altına alınmaktadır.

Söz konusu Kanun;

1. Matrah Artırımı Düzenlemesi

2. İşletme Kayıtlarının Düzenlenmesi

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