<\/p>\n\n\n\n
GEC\u0130KME ZAMMI ORANI AYLIK % 4,5\u2019DAN % 3,7\u2019YE \u0130ND\u0130R\u0130LM\u0130\u015eT\u0130R<\/strong> (10556 SAYILI CUMHURBA\u015eKANI KARARI)<\/strong> GEC\u0130KME ZAMMI ORANI AYLIK % 4,5\u2019DAN % 3,7\u2019YE \u0130ND\u0130R\u0130LM\u0130\u015eT\u0130R (10556 SAYILI CUMHURBA\u015eKANI KARARI) Bilindi\u011fi gibi, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 51 inci maddesinde, amme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na, vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 %4 oran\u0131nda gecikme zamm\u0131 uygulanaca\u011f\u0131, ay kesirlerine isabet eden gecikme zamm\u0131n\u0131n g\u00fcnl\u00fck olarak hesaplanaca\u011f\u0131,…<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1087"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1087"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1087\/revisions"}],"predecessor-version":[{"id":1088,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1087\/revisions\/1088"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Bilindi\u011fi gibi, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 51 inci maddesinde, amme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na, vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 %4 oran\u0131nda gecikme zamm\u0131 uygulanaca\u011f\u0131, ay kesirlerine isabet eden gecikme zamm\u0131n\u0131n g\u00fcnl\u00fck olarak hesaplanaca\u011f\u0131, Cumhurba\u015fkan\u0131\u2019n\u0131n gecikme zamm\u0131 oranlar\u0131n\u0131 aylar itibariyle topluca veya her ay i\u00e7in ayr\u0131 ayr\u0131, y\u00fczde onuna kadar indirmeye, gecikme zamm\u0131 oran\u0131 ile gecikme zamm\u0131 asgari tutar\u0131n\u0131 iki kat\u0131na kadar art\u0131rmaya, ayr\u0131ca gecikme zamm\u0131 oran\u0131n\u0131 aylar itibariyle farkl\u0131 olarak belirlemeye ve gecikme zamm\u0131n\u0131 bile\u015fik faiz usul\u00fc ile ayl\u0131k, \u00fc\u00e7 ayl\u0131k, alt\u0131 ayl\u0131k veya y\u0131ll\u0131k olarak hesaplatmaya yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.
Ay kesirlerine isabet eden gecikme zamm\u0131n\u0131n g\u00fcnl\u00fck olarak hesaplanmas\u0131 gerekti\u011finden, vadesinde \u00f6denmeyen amme alacaklar\u0131na vade tarihinden \u00f6dendi\u011fi tarihe kadar ge\u00e7ecek s\u00fcre i\u00e7in uygulanacak gecikme zamm\u0131 tam aylar i\u00e7in ayl\u0131k esasa, ay kesirleri i\u00e7in ise g\u00fcnl\u00fck esasa g\u00f6re hesaplanmaktad\u0131r. Bu hesaplamalarda \u00f6deme tarihi s\u00fcreye dahil edilmekte, vade tarihi ise dahil edilmemektedir.
2024\/42 say\u0131l\u0131 Sirk\u00fclerimizle duyuruldu\u011fu \u00fczere, 8484 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile gecikme zamm\u0131 oran\u0131 21.05.2024 tarihinden ge\u00e7erli olmak \u00fczere ayl\u0131k % 4,5 olarak belirlenmi\u015fti.
Bu defa, 13.11.2025 tarihli ve 33076 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 51 inci Maddesinin Birinci F\u0131kras\u0131nda Yer Alan Gecikme Zamm\u0131 Oran\u0131n\u0131n, Her Ay \u0130\u00e7in Ayr\u0131 Ayr\u0131 Uygulanmak \u00dczere %3,7 Olarak Belirlenmesi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 10556)<\/a> ile gecikme zamm\u0131 oran\u0131, 13.11.2025 tarihinden itibaren ayl\u0131k % 3,7 olarak belirlenmi\u015ftir.<\/strong>
Buna g\u00f6re, 13 Kas\u0131m 2025 tarihinden itibaren vadesi geldi\u011fi halde vadesinde \u00f6denmeyen amme alacaklar\u0131na ayl\u0131k % 3,7 oran\u0131 esas al\u0131nmak suretiyle gecikme zamm\u0131 uygulanacakt\u0131r. Vadesi 13 Kas\u0131m 2025 tarihinden \u00f6nce geldi\u011fi halde bu tarihe kadar \u00f6denmemi\u015f olan amme alacaklar\u0131 i\u00e7in ise bu tarihe kadar eski oranlarda, bu tarihten itibaren yeni oranda (yani ayl\u0131k % 3,7) gecikme zamm\u0131 hesaplanacakt\u0131r.
Di\u011fer taraftan, Vergi Usul Kanununun 112\/3 \u00fcnc\u00fc maddesi gere\u011fince hesaplanan gecikme faizi ile 371\/5 inci maddesi gere\u011fince hesaplanan pi\u015fmanl\u0131k zamm\u0131n\u0131n oran\u0131, gecikme zamm\u0131 oran\u0131na ba\u011flanm\u0131\u015f oldu\u011fundan, gecikme faizi ve pi\u015fmanl\u0131k zamm\u0131 oranlar\u0131 da 13 Kas\u0131m 2025 tarihinden itibaren kendili\u011finden ayl\u0131k % 3,7\u2019ye inmi\u015ftir.<\/strong>
Gecikme zamm\u0131n\u0131n ne \u015fekilde hesaplanaca\u011f\u0131 \u00f6rneklerle Tahsilat Genel Tebli\u011fi Seri: A S\u0131ra No:1\u2019de ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.
Bu vesile ile, d\u00f6nemler itibariyle ge\u00e7erli olan gecikme zamm\u0131 oranlar\u0131, dayanaklar\u0131 ile birlikte ekli tabloda bilgilerinize sunulmu\u015ftur.
Sayg\u0131lar\u0131m\u0131zla.
D\u00d6NEMLER \u0130T\u0130BAR\u0130YLE GEC\u0130KME ZAMMI ORANLARI<\/strong><\/p>\n\n\n\n
Uygulama D\u00f6nemi<\/strong>
<\/td>
Uygulanan Oranlar<\/strong>
<\/td>
\u0130lgili BKK \/ Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>
<\/td><\/tr>29.03.2001 \u2013 30.01.2002<\/td> Her ay i\u00e7in % 10<\/td> 2001\/2175<\/td><\/tr> 31.01.2002 \u2013 11.11.2003<\/td>
Her ay i\u00e7in % 7
<\/td>
2002\/3550
<\/td><\/tr>12.11.2003 \u2013 01.03.2005<\/td>
Her ay i\u00e7in % 4
<\/td>
2003\/6345
<\/td><\/tr>
02.03.2005 \u2013 20.04.2006
<\/td>
Her ay i\u00e7in % 3
<\/td>
2005\/8551
<\/td><\/tr>
21.04.2006 \u2013 18.11.2009
<\/td>
Her ay i\u00e7in % 2,5
<\/td>
2006\/10302
<\/td><\/tr>
19.11.2009 -18.10.2010<\/td>
Her ay i\u00e7in % 1,95
<\/td>
2009\/15565<\/td><\/tr>19.10.2010 \u2013 04.09.2018<\/td> Her ay i\u00e7in % 1,40<\/td> 2010\/965<\/td><\/tr> 05.09.2018 \u2013 30.06.2019<\/td>
Her ay i\u00e7in % 2<\/td>62 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 01.07.2019-01.10.2019<\/td>
Her ay i\u00e7in % 2,5<\/td>1266 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 02.10.2019-29.12.2019<\/td> Her ay i\u00e7in % 2<\/td> 1592 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 30.12.2019-20.07.2022<\/td> Her ay i\u00e7in % 1,6<\/td> 1947 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 21.07.2022\u2019den itibaren<\/td> Her ay i\u00e7in % 2,5<\/td> 5801 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 14.11.2023\u2019den itibaren<\/td> Her ay i\u00e7in % 3,5<\/td> 7782 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr> 21 May\u0131s 2024\u2019ten itibaren<\/td> Her ay i\u00e7in % 4,5<\/td> 8484 say\u0131l\u0131 CB Karar\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"