MADDE NO ï¿½ KONUSU

VERGï¿½ USUL KANUNUNDA YER ALAN VE 01/01/2012 TARï¿½Hï¿½NDEN GEï¿½ERLï¿½ OLMAK ï¿½ZERE UYGULANACAKï¿½ OLAN HAD VE Mï¿½KTARLAR

MADDE NO ï¿½ KONUSU		2012 Yï¿½lï¿½nda ï¿½Uygulanacak Miktar (TL)
MADDE 104-	ï¿½lanï¿½n ï¿½ekli
	1- ï¿½lanï¿½n vergi dairesinde yapï¿½lmasï¿½	1.700
	3- ï¿½lanï¿½n; ï¿½ ï¿½- Vergi dairesinin bulunduï¿½u yerde yayï¿½mlanan bir veya daha fazla ï¿½ï¿½ï¿½ï¿½ gazetede yapï¿½lmasï¿½ ï¿½ï¿½ - Tï¿½rkiye genelinde yayï¿½mlanan gazetelerden birinde ayrï¿½ca ï¿½ï¿½ï¿½ï¿½ yapï¿½lmasï¿½	1.700-170.000 ï¿½ï¿½ 170.000 ve ï¿½zeri
Mï¿½KERRER MADDE 115-	Tahakkuktan vazgeï¿½me	20
MADDE 177-	Bilanï¿½o hesabï¿½ esasï¿½na gï¿½re defter tutma hadleri
	1- Yï¿½llï¿½k; ï¿½ - Alï¿½ï¿½ tutarï¿½ ï¿½ - Satï¿½ï¿½ tutarï¿½	140.000 190.000
	2- Yï¿½llï¿½k gayrisafi iï¿½ hasï¿½latï¿½	77.000
	3- ï¿½ï¿½ hasï¿½latï¿½nï¿½n beï¿½ katï¿½ ile yï¿½llï¿½k satï¿½ï¿½ tutarï¿½nï¿½n toplamï¿½	140.000
MADDE 232-	Fatura kullanma mecburiyeti	770
MADDE 252-	Muhtarlarï¿½n karne tasdikinde aldï¿½ï¿½ï¿½ harï¿½	2
MADDE 313-	Doï¿½rudan gider yazï¿½lacak demirbaï¿½ ve peï¿½temallï¿½klar	770
MADDE 343-	En az ceza haddi
	ï¿½ - Damga vergisinde ï¿½ - Diï¿½er vergilerde	ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½8,80 ï¿½18
MADDE 352-ï¿½	Usulsï¿½zlï¿½k dereceleri ve cezalarï¿½ (Kanuna baï¿½lï¿½ cetvel)
	*I inci derece usulsï¿½zlï¿½kler* 1- Sermaye ï¿½irketleri	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ 105
	2- Sermaye ï¿½irketi dï¿½ï¿½ï¿½nda kalan birinci sï¿½nï¿½f tï¿½ccarlar ve serbest ï¿½ï¿½ï¿½ï¿½ meslek erbabï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½	66
	3 - ï¿½kinci sï¿½nï¿½f tï¿½ccarlar	33
	4- Yukarï¿½dakiler dï¿½ï¿½ï¿½nda kalï¿½p beyanname usulï¿½yle gelir vergisine tabi ï¿½ï¿½ï¿½ï¿½ olanlarï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	16
	5- Kazancï¿½ basit usulde tespit edilenlerï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	8,80
	6- Gelir vergisinden muaf esnafï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	4
	*II nci derece usulsï¿½zlï¿½kler*ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ 1- Sermaye ï¿½irketleri	58
	2- Sermaye ï¿½irketi dï¿½ï¿½ï¿½nda kalan birinci sï¿½nï¿½f tï¿½ccarlar ve serbest ï¿½ï¿½ï¿½ meslek erbabï¿½	33
	3 - ï¿½kinci sï¿½nï¿½f tï¿½ccarlarï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	16
	4- Yukarï¿½dakiler dï¿½ï¿½ï¿½nda kalï¿½p beyanname usulï¿½yle gelir vergisine tabi ï¿½ï¿½ï¿½ï¿½ olanlarï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	8,80
	5- Kazancï¿½ basit usulde tespit edilenler ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	4
	6- Gelir vergisinden muaf esnafï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½	2,30
MADDE NO ï¿½ KONUSU		2012 Yï¿½lï¿½nda Uygulanacak Miktar(TL)
MADDE 353-	Fatura ve benzeri evrak verilmemesi ve alï¿½nmamasï¿½ ile diï¿½er ï¿½ekil ve usul hï¿½kï¿½mlerine uyulmamasï¿½
	1- Fatura, gider pusulasï¿½, mï¿½stahsil makbuzu,ï¿½ serbest meslek ï¿½ï¿½ï¿½ makbuzu verilmemesi, alï¿½nmamasï¿½ ï¿½- Bir takvim yï¿½lï¿½ iï¿½inde her bir belge nevine iliï¿½kin olarak kesilecek ï¿½ï¿½ï¿½ toplam ceza	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½180 ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½88.000
	2- Perakende satï¿½ï¿½ fiï¿½i, ï¿½deme kaydedici cihaz fiï¿½i,ï¿½ï¿½ giriï¿½ ve yolcu ï¿½ï¿½ï¿½ taï¿½ï¿½ma bileti, sevk irsaliyesi, taï¿½ï¿½maï¿½ irsaliyesi, yolcu listesi, gï¿½nlï¿½k ï¿½ï¿½ï¿½ mï¿½ï¿½teri listesi ile Maliye Bakanlï¿½ï¿½ï¿½nca dï¿½zenleme zorunluluï¿½u ï¿½ï¿½ï¿½ getirilen belgelerin dï¿½zenlenmemesi,ï¿½ kullanï¿½lmamasï¿½ veya ï¿½ï¿½ï¿½ bulundurulmamasï¿½ ï¿½- Her bir belge nevï¿½ine iliï¿½kin olarak her bir tespit iï¿½inï¿½ toplam ceza ï¿½- Her bir belge nevï¿½ine iliï¿½kin bir takvim yï¿½lï¿½ iï¿½inde kesilecek toplam ï¿½ï¿½ ceza	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½180ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ 8.800 ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ 88.000
	4- Maliye Bakanlï¿½ï¿½ï¿½nca tutulma ve gï¿½nï¿½ gï¿½nï¿½ne kayï¿½t edilme ï¿½ï¿½ï¿½ mecburiyeti getirilen defterlerin; bulundurulmamasï¿½, gï¿½nï¿½ gï¿½nï¿½ne ï¿½ï¿½ï¿½ kayï¿½t yapï¿½lmamasï¿½, yetkililere ibraz edilmemesi ile levha ï¿½ï¿½ï¿½ bulundurma ve asma mecburiyetine uyulmamasï¿½	180
	6- Belirlenen muhasebe standartlarï¿½na, tek dï¿½zenï¿½ hesap planï¿½na ve ï¿½ï¿½ï¿½ mali tablolara iliï¿½kin usul ve esaslar ile muhasebeye yï¿½nelikï¿½ ï¿½ï¿½ï¿½ bilgisayar programlarï¿½nï¿½n ï¿½retilmesine iliï¿½kin kural ve standartlara ï¿½ï¿½ï¿½ uymayanlara	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ 4.000
	7- Kamu kurum ve kuruluï¿½larï¿½ ile gerï¿½ek ve tï¿½zelï¿½ kiï¿½ilerce yapï¿½lacak ï¿½ï¿½ï¿½ iï¿½lemlerde kullanï¿½lma zorunluluï¿½u getirilen vergi numarasï¿½nï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ kullanmaksï¿½zï¿½n iï¿½lem yapanlara	220
	8- Belge basï¿½mï¿½ ile ilgili bildirim gï¿½revini tamamen veya kï¿½smen yerine ï¿½ï¿½ï¿½ getirmeyen matbaa iï¿½letmecilerine -ï¿½ï¿½ Bu bent uyarï¿½nca bir takvim yï¿½lï¿½ iï¿½inde kesilecek toplam ï¿½zel ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ usulsï¿½zlï¿½k cezasï¿½ ï¿½ï¿½ï¿½	660 130.000
	9- 4358 sayï¿½lï¿½ Kanun uyarï¿½nca vergi kimlik numarasï¿½ kullanma ï¿½ï¿½ï¿½ zorunluluï¿½u getirilen kuruluï¿½lardan yaptï¿½klarï¿½ iï¿½lemlere iliï¿½kin ï¿½ï¿½ï¿½ bildirimleri, belirlenen standartlarda ve zamanda yerine ï¿½ï¿½ï¿½ getirmeyenlere	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ 880
	10-127 nci maddenin (d) bendi uyarï¿½nca Maliye Bakanlï¿½ï¿½ï¿½nï¿½n ï¿½zel ï¿½ï¿½ï¿½ iï¿½aretli gï¿½revlisinin ikazï¿½na raï¿½men durmayan aracï¿½n sahibi ï¿½ï¿½ï¿½ adï¿½na	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½660
Mï¿½KERRER MADDE 355-ï¿½	Bilgi vermekten ï¿½ekinenler ile 256, 257 ve mï¿½kerrer 257 nciï¿½ madde hï¿½kmï¿½ne uymayanlar iï¿½in ceza
	1-Birinci sï¿½nï¿½f tï¿½ccarlar ile serbest meslek erbabï¿½ hakkï¿½nda	ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½1.170 ï¿½
	2-ï¿½kinci sï¿½nï¿½f tï¿½ccarlar, defter tutan ï¿½iftï¿½iler ile kazancï¿½ basit usulde ï¿½ï¿½ï¿½ tespit edilenler hakkï¿½nda	580
	3-Yukarï¿½daki bentlerde yazï¿½lï¿½ bulunanlar dï¿½ï¿½ï¿½nda kalanlar hakkï¿½nda	280
	ï¿½ï¿½ ï¿½Tahsilat ve ï¿½demelerini banka, benzeri finans kurumlarï¿½ veya posta idarelerince dï¿½zenlenen belgelerle tevsik etme zorunluluï¿½una uymayanlara bir takvim yï¿½lï¿½ iï¿½inde kesilecek toplam ï¿½zel usulsï¿½zlï¿½k cezasï¿½	ï¿½880.000

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