Yaz\u0131da; 20 Ekim 2020 tarih ve 31086 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16 nc\u0131 maddesine \u201c(3) Bu f\u0131kran\u0131n yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve beyanname ekinde men\u015fe \u015fahadetnamesi bulunmad\u0131\u011f\u0131 halde men\u015fe esasl\u0131 ticaret politikas\u0131 \u00f6nlemi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi tespit edilen e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesinin bu f\u0131kran\u0131n yay\u0131m\u0131 tarihinden itibaren alt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde g\u00fcmr\u00fck idaresine ibraz\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d F\u0131kras\u0131n\u0131n eklendi\u011fi an\u0131msat\u0131ld\u0131.<\/p>\n\n\n\n
Ticaret Bakanl\u0131\u011f\u0131, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc \u201cG\u00fcmr\u00fck Y\u00f6netmeli\u011fi Ge\u00e7ici 16\/3. Maddesinin Uygulanmas\u0131\u201d hakk\u0131nda bir yaz\u0131 yay\u0131mlad\u0131.<\/p>\n\n\n\n
Yaz\u0131da; 20 Ekim 2020 tarih ve 31086 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16 nc\u0131 maddesine \u201c(3) Bu f\u0131kran\u0131n yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve beyanname ekinde men\u015fe \u015fahadetnamesi bulunmad\u0131\u011f\u0131 halde men\u015fe esasl\u0131 ticaret politikas\u0131 \u00f6nlemi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi tespit edilen e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesinin bu f\u0131kran\u0131n yay\u0131m\u0131 tarihinden itibaren alt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde g\u00fcmr\u00fck idaresine ibraz\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d F\u0131kras\u0131n\u0131n eklendi\u011fi an\u0131msat\u0131ld\u0131.<\/p>\n\n\n\n
Y\u00f6netmelik de\u011fi\u015fikli\u011finden \u00f6nce tescil edilmi\u015f olan beyannameler i\u00e7in Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131nda de\u011ferlendirilmek \u00fczere uygun men\u015fe \u015fahadetnamesi ile birlikte g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 olarak ba\u015fvuruda bulunulmas\u0131 halinde; Serbest dola\u015f\u0131ma giri\u015f esnas\u0131nda beyanname ekinde e\u015fyan\u0131n men\u015feine dair men\u015fe \u015fahadetnamesi bulunmamas\u0131na ra\u011fmen e\u015fyan\u0131n tabi oldu\u011fu ticaret politikas\u0131 \u00f6nlemi (TP\u00d6) veya ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn (EMY) \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi durumlarda;<\/p>\n\n\n\n
1) Ek tahakkuk ve ceza karar\u0131 hen\u00fcz d\u00fczenlenmemi\u015fse, TP\u00d6\/EMY i\u00e7in ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmemesi,<\/p>\n\n\n\n
2) Ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmi\u015f ve;<\/p>\n\n\n\n
a) hen\u00fcz tebli\u011f edilmemi\u015fse,
b) tebli\u011f edilmi\u015f ancak itiraz s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,
c) uzla\u015fma ba\u015fvurusu yap\u0131lm\u0131\u015fsa,
d) idari itiraz yoluna ba\u015fvurulmu\u015f ancak hen\u00fcz bir cevap verilmemi\u015fse,
e) idari itiraz yoluna ba\u015fvurulmu\u015f, itiraz reddedilmi\u015f ancak dava a\u00e7ma s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,
f) idari itiraz yolu kullan\u0131lm\u0131\u015f ve s\u00fcresi i\u00e7inde dava a\u00e7\u0131lm\u0131\u015f olmakla birlikte davas\u0131 derdest ise,
kesinle\u015fmemi\u015f s\u00f6z konusu alacaklar i\u00e7in ek tahakkuk ve ceza karar\u0131n\u0131n iptal edilmesi \u015feklinde i\u015flem yap\u0131laca\u011f\u0131 bildirildi.<\/p>\n\n\n\n
Belirtilen durumlar haricinde kesinle\u015fmi\u015f olan kararlara ili\u015fkin olarak G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 maddesi kapsam\u0131ndaki y\u00fck\u00fcml\u00fc ba\u015fvurular\u0131n\u0131n kabul edilmeyece\u011fi belirtildi.<\/p>\n\n\n\n
Yaz\u0131da ayr\u0131ca; G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 maddesi kapsam\u0131nda ibraz edilecek men\u015fe \u015fahadetnamelerinin kabul\u00fc ve kontrol\u00fc a\u015famas\u0131nda azami \u00f6l\u00e7\u00fcde titiz davran\u0131lmas\u0131 gerekti\u011fine dikkat \u00e7ekildi.<\/p>\n\n\n\n
\u00d6te yandan, s\u00f6z konusu Y\u00f6netmelik de\u011fi\u015fikli\u011finden \u00f6nce e\u015fyan\u0131n men\u015feine ili\u015fkin men\u015fe \u015fahadetnamesinin g\u00fcmr\u00fck idaresine sunulmu\u015f olmas\u0131 durumunda, s\u00f6z konusu belgenin yeniden ibraz edilmesi zorunlulu\u011fu bulunmad\u0131\u011f\u0131 belirtildi.<\/p>\n\n\n\n
Bununla birlikte, G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 maddesi kapsam\u0131nda B\u00f6lge M\u00fcd\u00fcrl\u00fcklerince yap\u0131lan i\u015flemlerin ilgili Excel tablosuna ayl\u0131k olarak i\u015flenerek takip eden ay\u0131n ilk haftas\u0131nda G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne g\u00f6nderilmesi gerekti\u011fi ifade edildi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Yaz\u0131da; 20 Ekim 2020 tarih ve 31086 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16 nc\u0131 maddesine \u201c(3) Bu f\u0131kran\u0131n yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve beyanname ekinde men\u015fe \u015fahadetnamesi bulunmad\u0131\u011f\u0131 halde men\u015fe esasl\u0131 ticaret politikas\u0131 \u00f6nlemi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmedi\u011fi, […]<\/p>\n","protected":false},"author":1,"featured_media":1204,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1246"}],"collection":[{"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1246"}],"version-history":[{"count":1,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1246\/revisions"}],"predecessor-version":[{"id":1248,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1246\/revisions\/1248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/media\/1204"}],"wp:attachment":[{"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=1246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demositeniz.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=1246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}