{"id":3172,"date":"2021-02-10T08:50:00","date_gmt":"2021-02-10T05:50:00","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=3172"},"modified":"2021-06-24T18:18:27","modified_gmt":"2021-06-24T15:18:27","slug":"supheli-alacak","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/supheli-alacak\/","title":{"rendered":"Doubtful Receivables under the Tax Procedure Law"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-1024x538.jpg\" alt=\"\u015e\u00fcpheli Alacak\" class=\"wp-image-5860\" srcset=\"https:\/\/efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-1024x538.jpg 1024w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-300x158.jpg 300w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-768x403.jpg 768w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-16x8.jpg 16w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-black-color\">VUK \u015e\u00fcpheli Alacak | <a href=\"https:\/\/www.efeshukuk.com\/calisma-alanlari\/idare-avukati\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vergi Avukat\u0131<\/a> | <a href=\"http:\/\/www.efeshukuk.com\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130zmir Avukat<\/a> | \u0130zmir Hukuk B\u00fcrosu<\/span><\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-justify has-black-color has-text-color\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=213&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">Vergi Usul Kanununun<\/a> 323. maddesinde;<br>&#8220;Ticari ve zirai kazanc\u0131n elde edilmesi ve idame ettirilmesi ile ilgili olmak \u015fart\u0131yla; 1- Dava veya icra safhas\u0131nda bulunan alacaklar; 2- Yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f bulunan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar; \u015f\u00fcpheli alacak say\u0131l\u0131r. Yukar\u0131da yaz\u0131l\u0131 \u015f\u00fcpheli alacaklar i\u00e7in de\u011ferleme g\u00fcn\u00fcn\u00fcn tasarruf de\u011ferine g\u00f6re pasifte kar\u015f\u0131l\u0131k ayr\u0131labilir. Bu kar\u015f\u0131l\u0131\u011f\u0131n hangi alacaklara ait oldu\u011fu kar\u015f\u0131l\u0131k hesab\u0131nda g\u00f6sterilir. Teminatl\u0131 alacaklarda bu kar\u015f\u0131l\u0131k teminattan geri kalan miktara inhisar eder. \u015e\u00fcpheli alacaklar\u0131n sonradan tahsil edilen miktarlar\u0131 tahsil edildikleri d\u00f6nemde kar-zarar hesab\u0131na intikal ettirilir.&#8221;<\/p>\n\n\n\n<p class=\"has-text-align-justify has-black-color has-text-color\">Konuya ili\u015fkin olarak \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 3.10.2013 tarih 11395140-105[323-2012\/VUK-1- . . .]-1631 say\u0131l\u0131 \u00f6zelgesi ile yap\u0131lan a\u00e7\u0131klamada; <em>&#8220;Dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar\u0131n tespiti a\u00e7\u0131s\u0131ndan dava edilecek alacak i\u00e7in avukatl\u0131k \u00fccreti, yarg\u0131 harc\u0131, notere yap\u0131lacak \u00f6demeler ile posta giderleri toplam\u0131 dikkate al\u0131narak tahmini bir dava maliyeti bulunacak ve bu tutar alacakla k\u0131yaslanacakt\u0131r. Tahmini dava maliyetinin alacaktan daha b\u00fcy\u00fck olmas\u0131 halinde, bor\u00e7lunun noter vas\u0131tas\u0131yla protesto edilmesi veya borcun (3. ki\u015filere ispat a\u00e7\u0131s\u0131ndan kanaat verici belge olacak \u015fekilde) bir yaz\u0131 ile istenmesi ve protestonun ya da yaz\u0131n\u0131n muhatab\u0131na ula\u015fm\u0131\u015f olmas\u0131 gerekmektedir. &#8220;<\/em> ifadelerine yer verilmi\u015ftir.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Yukar\u0131da yer verili Vergi Usul Kanunu Madde 323 kapsam\u0131nda da anla\u015f\u0131laca\u011f\u0131 \u00fczere dava ve icra takibine de\u011fmeyecek derecede ufak alacaklar\u0131n;<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color wp-block-list\"><li>Yaz\u0131n\u0131n farkl\u0131 g\u00fcnlerde muhatab\u0131na bir defadan fazla ula\u015fm\u0131\u015f olmas\u0131,<\/li><li>Yaz\u0131n\u0131n bor\u00e7lunun kendisine veya hukuken teslim alabilecek \u015fah\u0131slara tebli\u011f edilmi\u015f olmas\u0131,<\/li><li>Yaz\u0131n\u0131n kime ve hangi tarihte tebli\u011f edildi\u011fini tevsik eden evrak\u0131n zamana\u015f\u0131m\u0131 s\u00fcresince muhafaza edilmesi,<\/li><li>VUK\u2019nun 323. maddesinin uygulamas\u0131na mahsus olmas\u0131,<\/li><li>Yaz\u0131lar\u0131n \u00f6zel kargo \u015firketi vas\u0131tas\u0131yla g\u00f6nderilmesinin posta mevzuat\u0131na ayk\u0131r\u0131l\u0131k te\u015fkil etmemesi,<\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color\">ko\u015fulu ile tahsil edilememesi halinde dava ve icra takibine de\u011fmeyecek derecede ufak alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n<p>\u0130lginizi \u00e7ekebilecek di\u011fer \u00e7al\u0131\u015fmalar\u0131m\u0131z:<\/p>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">\u015e\u0130rketler Hukuku ve Ortakl\u0131k Yap\u0131sI<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-1\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.efeshukuk.com\/anonim-sirket-nasil-kurulur\/\">Anonim \u015eirket Nas\u0131l Kurulur?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/limited-sirket-nasil-kurulur\/\">Limited \u015eirket Nas\u0131l Kurulur?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/limited-sirketlerde-cagrisiz-genel-kurul\/\" target=\"_blank\" rel=\"noreferrer noopener\">Limited \u015eirketlerde \u00c7a\u011fr\u0131s\u0131z Genel Kurul<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/anonim-sirketlerde-genel-kurul\/\" target=\"_blank\" rel=\"noreferrer noopener\">Anonim \u015eirketlerde Genel Kurul<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/genel-kurulda-bakanlik-temsilcisi-bulunma-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Genel Kurulda Bakanl\u0131k Temsilcisi Bulundurma Zorunlulu\u011fu<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/imtiyazli-pay-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130mtiyazl\u0131 Pay Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/sirket-ortakligindan-cikma\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015eirket Ortakl\u0131\u011f\u0131ndan \u00c7\u0131kma<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/tuzel-kisilik-perdesinin-kaldirilmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/ultra-vires-ilkesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ultra Vires \u0130lkesi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/adi-ortaklik-nedir\/\">Adi Ortakl\u0131k Nedir?<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">T\u0130car\u0130 S\u00f6zle\u015fmeler ve G\u0130ZL\u0130L\u0130K<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-2\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.efeshukuk.com\/sozlesme-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">S\u00f6zle\u015fme Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/adi-ortaklik-sozlesmesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Adi Ortakl\u0131k S\u00f6zle\u015fmesi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/cari-hesap-sozlesmesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cari Hesap S\u00f6zle\u015fmesi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/gizlilik-sozlesmelirnde-onemli-noktalar\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gizlilik S\u00f6zle\u015fmelerinde \u00d6nemli Noktalar<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/sozlesmelerde-cezai-sart\/\" target=\"_blank\" rel=\"noreferrer noopener\">S\u00f6zle\u015fmelerde Cezai \u015eart<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/sozlesmelerin-turkce-yapilmasi-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">S\u00f6zle\u015fmelerin T\u00fcrk\u00e7e Yap\u0131lmas\u0131 Zorunlulu\u011fu<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/rodovans-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">R\u00f6dovans Nedir? R\u00f6dovans S\u00f6zle\u015fmesi Nedir?<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">K\u0131ymetl\u0130 Evrak (\u00c7ek, Bono, Senet)<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-3\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.efeshukuk.com\/senette-zamanasimi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Senette Zamana\u015f\u0131m\u0131 Nedir? Bono &amp; \u00c7ek Zamana\u015f\u0131m\u0131<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/bono-nedir\/\">Bono Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/cek-iptali-davasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00c7ek \u0130ptali Davas\u0131<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-4&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-4-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-4\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Startup ve Yeni Nes\u0130l T\u0130caret<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-4\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-4-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.efeshukuk.com\/kripto-para-magdur\/\">Kripto Paralar\u0131n Hukuki Niteli\u011fi Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/etbis-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Etbis Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/stock-option-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Stock Option Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/vesting-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vesting Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/imtiyazli-pay-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130mtiyazl\u0131 Pay Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/drag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Drag Along Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/tag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tag Along Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/terms-of-service-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Terms Of Service Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/gizlilik-politikasi-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gizlilik Politikas\u0131 Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/yatirim-sureclerinde-kitle-fonlama\/\" target=\"_blank\" rel=\"noreferrer noopener\">Yat\u0131r\u0131m S\u00fcre\u00e7lerinde Kitle Fonlama<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-5&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-5-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-5\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Rekabet Hukuku ve Verg\u0130 Sorumlulu\u011fu<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-5\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-5-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.efeshukuk.com\/haksiz-rekabet-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Haks\u0131z Rekabet Nedir?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/rekabet-kurumuna-taahhut-basvurusu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Rekabet Kurumu&#8217;na Taahh\u00fct Ba\u015fvurusu<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/birlesme-devralmada-rekabet-kurulu-zni\/\" target=\"_blank\" rel=\"noreferrer noopener\">Birle\u015fme Devralma&#8217;da Rekabet Kurulu \u0130zni<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/supheli-alacak\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vergi Usul Kanunu Kapsam\u0131nda \u015e\u00fcpheli Alacak<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/yonetim-kurulunun-vergi-borclarindan-sorumlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Y\u00f6netim Kurulunun Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efeshukuk.com\/faturaya-itiraz\/\" target=\"_blank\" rel=\"noreferrer noopener\">Faturaya \u0130tiraz<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" 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href=\"https:\/\/www.efeshukuk.com\/calisma-alanlari\/izmir-ticaret-avukati\/\">\u0130zmir Ticaret Avukat\u0131<\/a><\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"720\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2020\/12\/Adsiz-tasarim-14.png\" alt=\"Logo\" class=\"wp-image-1057 size-full\" srcset=\"https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/12\/Adsiz-tasarim-14.png 720w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/12\/Adsiz-tasarim-14-300x300.png 300w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/12\/Adsiz-tasarim-14-150x150.png 150w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/12\/Adsiz-tasarim-14-12x12.png 12w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-black-color has-text-color\"><strong>Adres<\/strong>: Nergis Mahallesi Girne Bulvar\u0131 No: 83 K:2 D:2 Kar\u015f\u0131yaka \u0130zmir<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>E-posta<\/strong>: <a href=\"mailto:contact@example.com\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">info@efeshukuk.com<\/span><\/a><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Telefon<\/strong>: +90 534 415 52 56<\/p>\n\n\n\n<style>\n\/* --- Sosyal ve \u0130leti\u015fim \u0130kon Kapsay\u0131c\u0131 --- *\/\n.efes-social-wrapper {\n    display: flex;\n    gap: 12px;\n    justify-content: flex-start; \/* Sola yaslar, kart i\u00e7inde kullanacaksan\u0131z center yapabilirsiniz *\/\n    padding: 20px 0;\n    background: #ffffff;\n    flex-wrap: wrap; \/* Mobilde ta\u015fma yapmamas\u0131 i\u00e7in *\/\n}\n\n\/* --- \u0130kon Buton Stili --- *\/\n.efes-social-btn {\n    width: 40px;\n    height: 40px;\n    display: flex;\n    align-items: center;\n    justify-content: 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Premium plugin v27.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Vergi Usul Kanunu Kapsam\u0131nda \u015e\u00fcpheli Alacak - Efes Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"VUK kapsam\u0131nda dava ve icra takibine de\u011fmeyecek derecede ufak alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/efeshukuk.com\/en\/supheli-alacak\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Usul Kanunu Kapsam\u0131nda \u015e\u00fcpheli Alacak\" \/>\n<meta property=\"og:description\" content=\"Ticari ve zirai kazanc\u0131n elde edilmesi ve idame ettirilmesi ile ilgili olmak \u015fart\u0131yla; Dava veya icra safhas\u0131nda bulunan alacaklar; yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f bulunan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar; \u015f\u00fcpheli alacak say\u0131l\u0131r.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/efeshukuk.com\/en\/supheli-alacak\/\" \/>\n<meta property=\"og:site_name\" content=\"Efes Hukuk B\u00fcrosu\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/efeshukukburosu\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-10T05:50:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-24T15:18:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2021\/06\/27-2-1024x538.jpg\" \/>\n<meta name=\"author\" content=\"Av. Mustafa Yolcu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Av. Mustafa Yolcu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/supheli-alacak\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/supheli-alacak\\\/\"},\"author\":{\"name\":\"Av. 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