{"id":292,"date":"2023-01-02T13:02:45","date_gmt":"2023-01-02T10:02:45","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=292"},"modified":"2023-01-02T13:03:07","modified_gmt":"2023-01-02T10:03:07","slug":"2023-usulsuzluk-ve-ozel-usulsuzluk-cezalari","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/2023-usulsuzluk-ve-ozel-usulsuzluk-cezalari\/","title":{"rendered":"2023 Usuls\u00fczl\u00fck ve \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131"},"content":{"rendered":"
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2023 Usuls\u00fczl\u00fck ve \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131<\/figcaption><\/figure>\n

2023 Usuls\u00fczl\u00fck ve \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131<\/p>\n

2023 YILI USULS\u00dcZL\u00dcK CEZALARINA A\u0130T TABLO<\/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
1. DERECE USULS\u00dcZL\u00dcKLER<\/strong><\/td>\n\u00a0Tutar (TL)<\/strong><\/td>\n<\/tr>\n
1- Sermaye \u015firketleri<\/td>\n\u00a0700 TL<\/strong><\/td>\n<\/tr>\n
2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131<\/td>\n\u00a0420 TL<\/strong><\/td>\n<\/tr>\n
3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/td>\n\u00a0210\u00a0TL<\/strong><\/td>\n<\/tr>\n
4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar<\/td>\n\u00a095 TL<\/strong><\/td>\n<\/tr>\n
5- Kazanc\u0131 basit usulde tespit edilenler<\/td>\n\u00a055\u00a0TL<\/strong><\/td>\n<\/tr>\n
6- Gelir vergisinden muaf esnaf<\/td>\n26 TL<\/strong><\/td>\n<\/tr>\n
2. DERECE USULS\u00dcZL\u00dcKLER<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
1- Sermaye \u015firketleri<\/td>\n370 TL\u00a0<\/strong><\/td>\n<\/tr>\n
2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131<\/td>\n210 TL<\/strong><\/td>\n<\/tr>\n
3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar<\/td>\n95\u00a0TL\u00a0<\/strong><\/td>\n<\/tr>\n
4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar<\/td>\n55 TL<\/strong><\/td>\n<\/tr>\n
5- Kazanc\u0131 basit usulde tespit edilenler<\/td>\n26 TL<\/strong><\/td>\n<\/tr>\n
6- Gelir vergisinden muaf esnaf<\/td>\n\u00a015 TL<\/strong><\/td>\n<\/tr>\n
\u00d6ZEL USULS\u00dcZL\u00dcK<\/strong>Fatura ve benzeri evrak verilmemesi ve al\u0131nmamas\u0131 ile di\u011fer \u015fekil ve usul h\u00fck\u00fcmlerine uygulmamas\u0131<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
1- Fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu verilmemesi, al\u0131nmamas\u0131<\/td>\n290 TL\u00a0<\/strong><\/td>\n<\/tr>\n
Bir takvim y\u0131l\u0131 i\u00e7inde her Bir belge nevine ili\u015fkin olarak kesilecek toplam ceza<\/td>\n148.<\/a>000 TL<\/strong><\/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, 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>\n290\u00a0TL\u00a0<\/strong><\/td>\n<\/tr>\n
– Her bir belge nev\u2019ine ili\u015fkin olarak her bir tespit i\u00e7in toplam ceza<\/td>\n14.800 TL<\/strong><\/td>\n<\/tr>\n
– Her bir belge nev\u2019ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam ceza<\/td>\n148.000 TL<\/strong><\/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 ile levha bulundurma ve asma mecburiyetine uyulmamas\u0131<\/td>\n290 TL<\/strong><\/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>\n\u00a07.000 TL<\/strong><\/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<\/td>\n350 TL<\/strong><\/td>\n<\/tr>\n
6- Belge bas\u0131m\u0131 ile ilgili bildirim g\u00f6revini tamamen veya k\u0131smen yerine getirmeyen matbaa i\u015fletmecilerine<\/td>\n1.100 TL<\/strong><\/td>\n<\/tr>\n
\u00a0– Bu bent uyar\u0131nca bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n220.000 TL<\/strong><\/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>\n1.4800 TL<\/strong><\/td>\n<\/tr>\n
8- 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>\n1.100 TL<\/strong><\/td>\n<\/tr>\n
Damga Vergisinde<\/strong><\/td>\n<\/td>\n<\/tr>\n
Her bir ka\u011f\u0131t i\u00e7in kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/td>\n9 TL<\/strong><\/td>\n<\/tr>\n
Bilgi vermekten \u00e7ekinenler ile 256, 257 ve m\u00fckerrer 257 nci madde h\u00fckm\u00fcne uymayanlar i\u00e7in ceza<\/strong><\/td>\n<\/td>\n<\/tr>\n
1- Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/td>\n7.500 TL<\/strong><\/td>\n<\/tr>\n
2- \u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde\u00a0tespit edilenler hakk\u0131nda<\/td>\n3.700 TL<\/strong><\/td>\n<\/tr>\n
3- Yukar\u0131daki bentlerde yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n\u00a01.900 TL<\/strong><\/td>\n<\/tr>\n
107\/A maddesi uyar\u0131nca getirilen zorunluluklara uymayanlar<\/td>\n<\/td>\n<\/tr>\n
1- Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda<\/td>\n\u00a04.400\u00a0TL<\/strong><\/td>\n<\/tr>\n
2- \u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde\u00a0tespit edilenler hakk\u0131nda<\/td>\n2.200\u00a0TL<\/strong><\/td>\n<\/tr>\n
3- Yukar\u0131daki bentlerde yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda<\/td>\n1.180\u00a0TL<\/strong><\/td>\n<\/tr>\n
M\u00fckerrer 257 nci maddenin birinci f\u0131kras\u0131n\u0131n (8) ve (10) numaral\u0131 bentleri uyar\u0131nca getirilen zorunluluklara uymayanlara (\u00fcst s\u0131n\u0131r)<\/td>\n2.800.000 TL<\/strong><\/td>\n<\/tr>\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 TL<\/strong><\/td>\n<\/tr>\n
\u0130zaha davet<\/strong><\/td>\n<\/td>\n<\/tr>\n
Kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131ltc\u0131 belge tutar\u0131<\/td>\n320.000 TL<\/strong><\/td>\n<\/tr>\n
Uzla\u015fma limitleri<\/strong><\/td>\n<\/td>\n<\/tr>\n
Tarhiyat sonras\u0131 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 Usuls\u00fczl\u00fck ve \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131 2023 YILI USULS\u00dcZL\u00dcK CEZALARINA A\u0130T TABLO 1. DERECE USULS\u00dcZL\u00dcKLER \u00a0Tutar (TL) 1- Sermaye \u015firketleri \u00a0700 TL 2- Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131 \u00a0420 TL 3 – \u0130kinci s\u0131n\u0131f t\u00fcccarlar \u00a0210\u00a0TL 4- Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar \u00a095 TL 5- […]<\/p>\n","protected":false},"author":1,"featured_media":293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[103,102,101,104,105],"class_list":["post-292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-2023-ozel-usulsuzluk-cezalari","tag-2023-usulsuzluk-cezalari","tag-2023-usulsuzluk-ve-ozel-usulsuzluk-cezalari","tag-ozel-usulsuzluk-cezalari","tag-usulsuzluk"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/292","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=292"}],"version-history":[{"count":4,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/292\/revisions"}],"predecessor-version":[{"id":302,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/292\/revisions\/302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/293"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}