{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"https:\/\/denizcankizil.tr\/uk","author_name":"Hukuki Haber.net","author_url":"https:\/\/denizcankizil.tr\/uk\/author\/hukukihabernet\/","title":"SORU VE CEVAPLAR \u0130LE: KASA HESABINA ADAT UYGULANMASI","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"RAPfUqLSIN\"><a href=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/soru-ve-cevaplar-ile-kasa-hesabina-adat-uygulanmasi\/\">SORU VE CEVAPLAR \u0130LE: KASA HESABINA ADAT UYGULANMASI<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/soru-ve-cevaplar-ile-kasa-hesabina-adat-uygulanmasi\/embed\/#?secret=RAPfUqLSIN\" width=\"600\" height=\"338\" title=\"&#8220;SORU VE CEVAPLAR \u0130LE: KASA HESABINA ADAT UYGULANMASI&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"RAPfUqLSIN\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/denizcankizil.tr\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"Son aylarda vergi idaresi taraf\u0131ndan, vergi m\u00fckelleflerine risk analizi uygulamas\u0131 kapsam\u0131nda g\u00f6nderilen izaha davet yaz\u0131lar\u0131nda, kasa hesab\u0131 yani 100\u00a0 ve ayr\u0131ca 131 hesab\u0131na ili\u015fkin a\u00e7\u0131klamalar talep edilmektedir. Tebli\u011f edilen, talep yaz\u0131lar\u0131nda idarenin istemi\u015f oldu\u011fu \u015fablona uygun bir tablo halinde yap\u0131lan i\u015flemin a\u00e7\u0131klamas\u0131 sorulmaktad\u0131r. Taraf\u0131m\u0131za yans\u0131yan durumlara g\u00f6re, 100.000,00 TL \u00fczerinde olan i\u015flemlerde t\u00fcm m\u00fckelleflere, adat yap\u0131lmas\u0131n\u0131, aksi takdirde inceleme ve \u00f6rt\u00fcl\u00fc kazan\u00e7 h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131laca\u011f\u0131 tebli\u011f edilmektedir. Konuyla ilgili olarak; 2024 y\u0131l\u0131 i\u00e7in 28.12.2024 g\u00fcn ve 32766 say\u0131l\u0131 RG\u2019de yay\u0131nlanan TC. Merkez Bankas\u0131 tebli\u011fi y\u0131ll\u0131k %48,25 oran\u0131na g\u00f6re i\u015flem yap\u0131lmas\u0131 istenilmektedir. A\u015fa\u011f\u0131da soru ve yan\u0131tlar halinde, 100 kasa hesab\u0131na ili\u015fkin adatland\u0131rma konusunda a\u00e7\u0131klamalar\u0131m\u0131z yer almaktad\u0131r. SORU 1 :\u00a0 \u0130dare taraf\u0131ndan g\u00f6nderilen yaz\u0131lara nas\u0131l bir cevap verilmelidir? CEVAP: Vergi dairelerine yollanan yaz\u0131larda m\u00fckelleflerin daha \u00e7ok 100 ve 131 nolu hesaba ili\u015fkin y\u00fcksek bakiye veren firmalar\u0131n adat yap\u0131p yapmad\u0131\u011f\u0131, adat yapt\u0131ysa adat faturas\u0131 ve hesaplama tablosu talep edilmektedir. Bunun i\u00e7in; m\u00fckelleflerden yan\u0131t verme ve belge ibraz s\u00fcresi 15 g\u00fcn olarak belirtilmektedir. Bu yaz\u0131lara s\u00fcresinde yan\u0131t verilmesi gerekmektedir. Aksi takdirde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 ile cezaland\u0131r\u0131lma s\u00f6z konusu olacakt\u0131r. S\u00fcre yetmedi\u011fi takdirde ek s\u00fcre talep edilebilir. SORU 2 :\u00a0 Kasa hesab\u0131na nas\u0131l adat i\u015flemi yap\u0131lacakt\u0131r? CEVAP: Kasa hesab\u0131; \u00f6yle bir hesapt\u0131r ki; s\u00fcrekli &hellip;"}