{"id":7064,"date":"2021-12-15T09:30:00","date_gmt":"2021-12-15T06:30:00","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=7064"},"modified":"2022-11-03T16:25:01","modified_gmt":"2022-11-03T13:25:01","slug":"tanikla-ispat-siniri-2023","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/tanikla-ispat-siniri-2023\/","title":{"rendered":"Witness Testimony Limit 2023"},"content":{"rendered":"
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Tan\u0131kla \u0130spat S\u0131n\u0131r\u0131 2023 | \u0130zmir Avukat<\/strong><\/p>\n\n\n\n

TU\u0130K taraf\u0131ndan yap\u0131lan a\u00e7\u0131klamalara g\u00f6re Cumhurba\u015fkan\u0131, Vergi Usul Kanunu kaynakl\u0131 art\u0131rma veya azaltma yetkisini kullanmazsa 2023 y\u0131l\u0131nda vergi ve har\u00e7lar y\u00fczde 122.93 <\/strong>oran\u0131nda artacak.\u00a0 A\u015fa\u011f\u0131daki tablo kapsam\u0131nda Cumhurba\u015fkan\u0131 taraf\u0131ndan m\u00fcdahale edilmemesi halinde 2023 y\u0131l\u0131na ili\u015fkin rakam hesaplanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Ge\u00e7ti\u011fimiz y\u0131l kas\u0131m ay\u0131nda Resmi Gazetede yay\u0131nlanan Vergi Usul Kanunu Genel Tebli\u011fi <\/a>(S\u0131ra No: 533) ile vergi, har\u00e7 ve ceza tutarlar\u0131\u00a0i\u00e7in yeniden de\u011ferleme oran\u0131 2022 y\u0131l\u0131 i\u00e7in % 36,20<\/strong> (otuz alt\u0131 virg\u00fcl yirmi) olarak tespit edilmi\u015fti. <\/p>\n\n\n\n

Bu orana g\u00f6re Tan\u0131kla \u0130spat S\u0131n\u0131r\u0131 2022 y\u0131l\u0131 parasa s\u0131n\u0131rlar\u0131nda a\u015fa\u011f\u0131da g\u00f6sterildi\u011fi \u015fekilde art\u0131\u015fa gidilmi\u015ftir.<\/p>\n\n\n\n

Senede Kar\u015f\u0131 Tan\u0131kla \u0130spat S\u0131n\u0131r\u0131<\/strong><\/h2>\n\n\n\n

Hukuk Muhakemeleri Kanunu kapsam\u0131nda senede ba\u011fl\u0131 her \u00e7e\u015fit iddiaya kar\u015f\u0131 ileri s\u00fcr\u00fclen ve senedin h\u00fck\u00fcm ve kuvvetini ortadan kald\u0131racak veya azaltacak nitelikte bulunan hukuki i\u015flemler ikibinbe\u015fy\u00fcz T\u00fcrk Liras\u0131ndan (2022 y\u0131l\u0131 i\u00e7in 6.640 TL<\/strong>Even if it relates to a small amount, it cannot be proven by witness testimony. (Article 201) The value mentioned in the relevant article of the law is updated every year.<\/p>\n\n\n\n

2017<\/strong><\/td>2018<\/strong><\/td>2019<\/strong><\/td>2020<\/strong><\/td>2021<\/strong><\/td>2022<\/strong><\/td>2023<\/strong><\/td><\/tr>
2,590 TL<\/td>2,960 TL<\/td>3,660 TL<\/td>4,480 TL<\/td>4,880 TL<\/td>6.640 TL<\/strong><\/td>14.807-TL<\/strong>*
tahmin
edilen<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Tan\u0131k \u0130le \u0130spat Parasal S\u0131n\u0131r\u0131n\u0131n \u0130stisnalar\u0131<\/h2>\n\n\n\n

A\u015fa\u011f\u0131daki hallerde yukar\u0131da belirtilen s\u0131n\u0131rlar alt\u0131nda kal\u0131nmas\u0131na ra\u011fmen tan\u0131k dinletilebilir.<\/p>\n\n\n\n

HMK Madde 203 <\/strong><\/p>\n\n\n\n

(1) A\u015fa\u011f\u0131daki h\u00e2llerde tan\u0131k dinlenebilir:<\/p>\n\n\n\n