{"id":286,"date":"2023-01-02T12:58:35","date_gmt":"2023-01-02T09:58:35","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=286"},"modified":"2023-01-02T12:58:37","modified_gmt":"2023-01-02T09:58:37","slug":"2023-had-ve-miktarlar","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/2023-had-ve-miktarlar\/","title":{"rendered":"2023 Had ve Miktarlar"},"content":{"rendered":"
\"\"
2023 Had ve Miktarlar<\/figcaption><\/figure>\n

2023 Had ve Miktarlar<\/p>\n

2023\u00a0y\u0131l\u0131nda uygulanacak olan had ve miktarlar a\u00e7\u0131kland\u0131<\/strong>, Resmi Gazete’de yay\u0131nlanan VUK 544 S\u0131ra Nolu Genel Tebli\u011fine g\u00f6re d\u00fczenlenmi\u015ftir.<\/p>\n

1 Ocak 2023\u00a0itibariyle ge\u00e7erli olan Had ve Miktarlara ait tablo a\u015fa\u011f\u0131da yer almaktad\u0131r. Vergi Usul Kanununda yer alan madde numaralar\u0131na g\u00f6re ayr\u0131\u015ft\u0131r\u0131lm\u0131\u015f ve a\u00e7\u0131klamalar\u0131n kar\u015f\u0131l\u0131\u011f\u0131 gelen TL Tutarlar baz al\u0131narak uygulanacakt\u0131r.<\/em><\/p>\n

2023 Y\u0131l\u0131nda Uygulanacak Had Ve Tutarlar<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
MADDE 104-<\/strong><\/td>\n\u0130lan\u0131n \u015fekli<\/strong><\/td>\nTutar (TL)<\/strong><\/td>\n<\/tr>\n
<\/td>\n1- \u0130lan\u0131n vergi dairesinde yap\u0131lmas\u0131<\/td>\n10.900<\/strong><\/td>\n<\/tr>\n
<\/td>\n3- \u0130lan\u0131n;
\n– Vergi dairesinin bulundu\u011fu yerde yay\u0131mlanan bir veya daha fazla gazetede yap\u0131lmas\u0131
\n– T\u00fcrkiye genelinde yay\u0131mlanan gazetelerden birinde ayr\u0131ca yap\u0131lmas\u0131<\/td>\n		\u00a010.900-1.090.000
\n1.090.000 ve \u00fczeri<\/strong><\/td>\n<\/tr>\n
<\/td>\n4- \u0130lan\u0131n;
\n– Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 vergi daireleri a\u00e7\u0131s\u0131ndan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n, di\u011ferleri i\u00e7in ilgili idarenin resmi internet sitesinde ayr\u0131ca duyurulmas\u0131<\/td>\n		10.090<\/strong><\/td>\n<\/tr>\n
M\u00dcKERRER MADDE 115-<\/strong><\/td>\n\u00a0Tahakkuktan vazge\u00e7me<\/strong><\/td>\n\u00a0129<\/strong><\/td>\n<\/tr>\n
MADDE 153\/A-<\/strong><\/td>\nTeminat tutar\u0131<\/strong><\/td>\n440.000<\/strong><\/td>\n<\/tr>\n
MADDE 177-<\/strong><\/td>\nBilan\u00e7o hesab\u0131 esas\u0131na g\u00f6re defter tutma hadleri<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n1- Y\u0131ll\u0131k;
\n– Al\u0131\u015f tutar\u0131
\n– Sat\u0131\u015f tutar\u0131<\/td>\n		\u00a0<\/strong>
\n890.000
\n1.270.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n2- Y\u0131ll\u0131k gayrisafi i\u015f has\u0131lat\u0131<\/td>\n440.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n3- \u0130\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n toplam\u0131<\/td>\n890.000<\/strong><\/td>\n<\/tr>\n
MADDE 232-<\/strong><\/td>\nFatura kullanma mecburiyeti<\/strong><\/td>\n4.400<\/strong><\/td>\n<\/tr>\n
MADDE 252–<\/a><\/strong><\/td>\nMuhtarlar\u0131n karne tasdikinde ald\u0131\u011f\u0131 har\u00e7<\/strong><\/td>\n12,90<\/strong><\/td>\n<\/tr>\n
M\u00dcKERRER
\nMADDE 257<\/strong><\/td>\n		Teminat tutar\u0131<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nYeni i\u015fe ba\u015flayanlar<\/td>\n28.000.000<\/b><\/td>\n<\/tr>\n
<\/td>\nFaaliyeti devam edenler<\/td>\n280.000.000<\/b><\/td>\n<\/tr>\n
<\/td>\n10- 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununda tan\u0131ml\u0131 bulunan motorlu ara\u00e7 ticareti yapanlar<\/td>\n66.000.000<\/b><\/td>\n<\/tr>\n
MADDE 313-<\/strong><\/td>\nDo\u011frudan gider yaz\u0131lacak demirba\u015f ve pe\u015ftemall\u0131klar<\/strong><\/td>\n4.400<\/strong><\/td>\n<\/tr>\n
MADDE 323-<\/strong><\/td>\n\u015e\u00fcpheli alacak tutar\u0131<\/strong><\/td>\n8.900<\/strong><\/td>\n<\/tr>\n
MADDE 343-<\/strong><\/td>\nEn az ceza haddi<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
<\/td>\n\u00a0\u00a0<\/strong>– Damga vergisinde
\n\u00a0\u00a0<\/strong>– Di\u011fer vergilerde<\/td>\n		55
\n110<\/strong><\/td>\n<\/tr>\n
MADDE 352-\u00a0<\/strong><\/td>\nUsuls\u00fczl\u00fck dereceleri ve cezalar\u0131 (Kanuna ba\u011fl\u0131 cetvel)<\/strong><\/td>\n<\/td>\n<\/tr>\n
 <\/p>\n

 <\/td>\n

I inci derece usuls\u00fczl\u00fckler<\/em><\/strong>
\n1- Sermaye \u015firketleri\u00a0<\/em><\/strong><\/td>\n		700<\/b><\/td>\n<\/tr>\n
<\/td>\n2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131<\/td>\n420<\/strong><\/td>\n<\/tr>\n
<\/td>\n3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/td>\n210<\/b><\/td>\n<\/tr>\n
<\/td>\n4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar<\/td>\n95<\/b><\/td>\n<\/tr>\n
<\/td>\n5- Kazanc\u0131 basit usulde tespit edilenler<\/td>\n55<\/b><\/td>\n<\/tr>\n
<\/td>\n6- Gelir vergisinden muaf esnaf<\/td>\n26<\/b><\/td>\n<\/tr>\n
<\/td>\nII nci derece usuls\u00fczl\u00fckler<\/em><\/strong>
\n1- Sermaye \u015firketleri<\/td>\n		\u00a0<\/strong>
\n370<\/b><\/td>\n<\/tr>\n
<\/td>\n2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131<\/td>\n210<\/b><\/td>\n<\/tr>\n
<\/td>\n3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/td>\n95<\/b><\/td>\n<\/tr>\n
<\/td>\n4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar<\/td>\n55<\/strong><\/td>\n<\/tr>\n
<\/td>\n5- Kazanc\u0131 basit usulde tespit edilenler<\/td>\n26<\/b><\/td>\n<\/tr>\n
<\/td>\n6- Gelir vergisinden muaf esnaf<\/td>\n15<\/b><\/td>\n<\/tr>\n
MADDE 353-<\/strong><\/td>\nFatura ve benzeri evrak verilmemesi ve al\u0131nmamas\u0131 ile di\u011fer \u015fekil ve\u00a0usul h\u00fck\u00fcmlerine uyulmamas\u0131<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n1- Elektronik belge olarak d\u00fczenlenmesi gerekenler de dahil olmak \u00fczere fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu verilmemesi, al\u0131nmamas\u0131, bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmemesi, bu belgelerin elektronik belge olarak d\u00fczenlenmesi gerekirken ka\u011f\u0131t olarak d\u00fczenlenmesi, bu belgelerin hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lmas\u0131
\n– Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nevine ili\u015fkin olarak kesilecek toplam ceza<\/td>\n		2.200<\/strong><\/p>\n

1.100.000<\/td>\n<\/tr>\n

<\/td>\n2–<\/strong>\u00a0Elektronik belge olarak d\u00fczenlenmesi gerekenler de dahil olmak \u00fczere perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz fi\u015fi,\u00a0\u00a0 giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma\u00a0 irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131nca d\u00fczenleme zorunlulu\u011fu getirilen belgelerin d\u00fczenlenmemesi,\u00a0 kullan\u0131lmamas\u0131 veya bulundurulmamas\u0131, asl\u0131 ile \u00f6re\u011finde farkl\u0131 mebla\u011flara yer verilmesi, ger\u00e7e\u011fe ayk\u0131r\u0131 olarak d\u00fczenlenmesi, elektronik belge olarak d\u00fczenlenmesi gerekirken ka\u011f\u0131t olarak d\u00fczenlenmesi, hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lmas\u0131
\n– Her bir belge nev\u2019ine ili\u015fkin olarak her bir tespit i\u00e7in \u00a0toplam ceza
\n– Her bir belge nev\u2019ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam ceza<\/td>\n		2.200<\/strong><\/strong>110.000
\n1.100.000<\/td>\n<\/tr>\n
<\/td>\n4- Hazine ve 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 ile levha bulundurma ve asma mecburiyetine uyulmamas\u0131<\/td>\n1.100<\/b><\/td>\n<\/tr>\n
<\/td>\n6- Belirlenen muhasebe standartlar\u0131na, tek d\u00fczen\u00a0 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 uymayanlara<\/td>\n26.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n7- Kamu kurum ve kurulu\u015flar\u0131 ile ger\u00e7ek ve t\u00fczel\u00a0 ki\u015filerce yap\u0131lacak i\u015flemlerde kullan\u0131lma zorunlulu\u011fu getirilen vergi numaras\u0131n\u0131 kullanmaks\u0131z\u0131n i\u015flem yapanlara<\/td>\n1.300<\/strong><\/td>\n<\/tr>\n
<\/td>\n8- Belge bas\u0131m\u0131 ile ilgili bildirim g\u00f6revini tamamen veya k\u0131smen yerine getirmeyen matbaa i\u015fletmecilerine
\nBu bent uyar\u0131nca bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n		4.200
\n840.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n9–<\/strong>\u00a04358 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>\n5.500<\/strong><\/td>\n<\/tr>\n
<\/td>\n10-127 nci 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>\n4.200<\/strong><\/td>\n<\/tr>\n
<\/td>\n11- Tasdik raporu ibraz \u015fart\u0131 getirilen m\u00fckellef ad\u0131na
\nAlt S\u0131n\u0131r\u00dcst S\u0131n\u0131r<\/td>\n		150.000<\/strong><\/strong>1.500.000<\/td>\n<\/tr>\n
MADDE 355-<\/strong><\/td>\nb) Damga Vergisinde<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n– Her bir ka\u011f\u0131t i\u00e7in kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n9<\/b><\/td>\n<\/tr>\n
M\u00dcKERRER MADDE 355-\u00a0<\/strong><\/td>\nBilgi vermekten \u00e7ekinenler ile 256, 257 ve m\u00fckerrer 257 nci\u00a0madde h\u00fckm\u00fcne uymayanlar i\u00e7in ceza<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
<\/td>\n1-Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/td>\n7.500<\/strong><\/td>\n<\/tr>\n
<\/td>\n2-\u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde tespit edilenler hakk\u0131nda<\/td>\n3.700<\/strong><\/td>\n<\/tr>\n
<\/td>\n3-Yukar\u0131daki bentlerde yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n1.900<\/b><\/td>\n<\/tr>\n
<\/td>\n107\/A maddesi uyar\u0131nca getirilen zorunluluklara uymayanlar<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n1-Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/td>\n4.400<\/strong><\/td>\n<\/tr>\n
<\/td>\n2-\u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde tespit edilenler hakk\u0131nda<\/td>\n2.200<\/strong><\/td>\n<\/tr>\n
<\/td>\n3-Yukar\u0131daki bentlerde yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n1.180<\/strong><\/td>\n<\/tr>\n
<\/td>\n-M\u00fckerrer 257 nci maddenin birinci f\u0131kras\u0131n\u0131n (8)<\/td>\n2.800.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n-Tahsilat ve \u00f6demelerini banka, benzeri finans kurumlar\u0131 veya posta idarelerince d\u00fczenlenen belgelerle tevsik etme zorunlulu\u011funa uymayanlara bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n5.500.000<\/strong><\/td>\n<\/tr>\n
MADDE 370<\/strong><\/td>\n\u0130zaha davet<\/b><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nKullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131<\/td>\n320.000<\/strong><\/td>\n<\/tr>\n
EK MADDE 1<\/strong><\/td>\nUzla\u015fma limitleri<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nTarhiyat sonras\u0131 uzla\u015fmaya konu edilebilecek usuls\u00fczl\u00fckler ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda s\u0131n\u0131r<\/td>\n15.000 \u00fczeri<\/strong><\/td>\n<\/tr>\n
<\/td>\n376 nc\u0131 maddedeki indirim oran\u0131n\u0131n %50 art\u0131r\u0131ml\u0131 uygulanaca\u011f\u0131 usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda s\u0131n\u0131r<\/td>\n15.000 ve alt\u0131<\/strong><\/td>\n<\/tr>\n
EK MADDE 11<\/strong><\/td>\nTarhiyat \u00f6ncesi uzla\u015fma limiti<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nTarhiyat \u00f6ncesi uzla\u015fmaya konu edilebilecek usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda s\u0131n\u0131r<\/td>\n15.000 \u00fczeri<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kaynak:\u00a0www.MuhasebeTR.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

2023 Had ve Miktarlar 2023\u00a0y\u0131l\u0131nda uygulanacak olan had ve miktarlar a\u00e7\u0131kland\u0131, Resmi Gazete’de yay\u0131nlanan VUK 544 S\u0131ra Nolu Genel Tebli\u011fine g\u00f6re d\u00fczenlenmi\u015ftir. 1 Ocak 2023\u00a0itibariyle ge\u00e7erli olan Had ve Miktarlara ait tablo a\u015fa\u011f\u0131da yer almaktad\u0131r. Vergi Usul Kanununda yer alan madde numaralar\u0131na g\u00f6re ayr\u0131\u015ft\u0131r\u0131lm\u0131\u015f ve a\u00e7\u0131klamalar\u0131n kar\u015f\u0131l\u0131\u011f\u0131 gelen TL Tutarlar baz al\u0131narak uygulanacakt\u0131r. 2023 Y\u0131l\u0131nda […]<\/p>\n","protected":false},"author":1,"featured_media":288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[96,99,100,97,98],"class_list":["post-286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-2023-had-ve-miktarlar","tag-2023-hadleri","tag-2023-miktarlar","tag-2023-vergi-dairesi-hadleri","tag-2023-vergi-dairesi-miktarlari"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=286"}],"version-history":[{"count":3,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/286\/revisions"}],"predecessor-version":[{"id":291,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/286\/revisions\/291"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/288"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}