{"id":12572,"date":"2021-04-30T16:53:51","date_gmt":"2021-04-30T16:53:51","guid":{"rendered":"https:\/\/citil.av.tr\/?p=12572"},"modified":"2021-04-30T16:54:30","modified_gmt":"2021-04-30T16:54:30","slug":"covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/","title":{"rendered":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi"},"content":{"rendered":"<p>30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir. \u0130lgili d\u00fczenleme \u015fu \u015fekildedir:<\/p>\n<p><em>\u201c25\/3\/2020 tarihli ve\u00a07226 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanuna\u00a0a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/em><\/p>\n<p><em><b>\u201cGE\u00c7\u0130C\u0130 MADDE 3- (1)<\/b> Covid-19 salg\u0131n hastal\u0131\u011f\u0131yla m\u00fccadele kapsam\u0131nda \u00fclke genelinde uygulanan k\u0131s\u0131tlamalar dikkate al\u0131narak hak kay\u0131plar\u0131n\u0131n \u00f6nlenmesi amac\u0131yla;<\/em><\/p>\n<p><em><b>a)<\/b> \u0130braz s\u00fcresinin son g\u00fcn\u00fc 30\/4\/2021 ila 31\/5\/2021 (bu tarihler dahil) tarihleri aras\u0131na isabet eden \u00e7ekler, bu tarihler aras\u0131nda ibraz edilemez; 1\/6\/2021 tarihinden sonra, kalan ibraz s\u00fcresi i\u00e7inde ibraz edilebilir.<\/em><\/p>\n<p><em><b>b)<\/b> 30\/4\/2021 ila 31\/5\/2021 (bu tarihler dahil) tarihleri aras\u0131nda vadesi gelen kambiyo senedine dayal\u0131 alacaklar hakk\u0131nda; bu tarihler aras\u0131nda icra ve iflas takibi ba\u015flat\u0131lamaz, ihtiyati haciz karar\u0131 verilemez ve ba\u015flam\u0131\u015f olan takipler durur.<\/em><\/p>\n<p><em><b>c)<\/b> 10\/12\/2003 tarihli ve\u00a05018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u00a0kapsam\u0131na giren kamu idarelerinin kamu hukukundan veya \u00f6zel hukuktan do\u011fan alacaklar\u0131 hakk\u0131nda, 30\/4\/2021 ila 31\/5\/2021 (bu tarihler dahil) tarihleri aras\u0131nda icra ve iflas takibi ba\u015flat\u0131lamaz.\u201d<\/em><\/p>\n<p>\u0130\u015fbu maddenin \u201ca\u201d bendi uyar\u0131nca ibraz s\u00fcresinin son g\u00fcn\u00fc 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda olan \u00e7ekler bu tarihlerde ibraz edilemeyecektir. 31.05.2021 tarihinden sonra kalan s\u00fcre eklenerek ibraz s\u00fcresi belirlenecek olup, 01.06.2021 tarihinden itibaren bu \u00e7ekler ibraz edilebilecektir. \u00d6rne\u011fin; normal \u015fartlarda d\u00fczenleme yeri ve \u00f6deme yeri \u0130stanbul olup, d\u00fczenleme tarihi 26.04.2021 olan bir \u00e7ek d\u00fczenleme tarihinden 10 g\u00fcn sonra olan 06.05.2021 tarihine kadar ibraz edilmelidir. Ancak 30.04.2021 tarihinin de say\u0131lmayacak olmas\u0131 ve s\u00fcrenin 01.06.2021 tarihinden itibaren devam etmesi nedeniyle 07.06.2021 tarihine kadar ibraz edilebilecektir.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>Maddenin \u201cb\u201d bendi uyar\u0131nca kambiyo senedine dayal\u0131 alacaklar\u0131n vadelerinin 30.04.2021 tarihi ile 31.05.2021 tarihleri de dahil olmak \u00fczere bu tarihler aras\u0131nda olacak olmas\u0131 durumunda bu kambiyo senetlerine ili\u015fkin icra takibi ba\u015flat\u0131lamayacak, ihtiyati haciz karar\u0131 verilemeyecek, bunun yan\u0131 s\u0131ra takip ba\u015flat\u0131lm\u0131\u015f olsa dahi bu takipler duracakt\u0131r.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>S\u00f6z konusu d\u00fczenleme bahsedilen tarih aral\u0131\u011f\u0131 d\u0131\u015f\u0131ndaki kambiyo senetlerini kapsam\u0131yor olup, ilgili d\u00f6nemde vade tarihi 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda olmayan kambiyo senetleri icra takibine konu edilebilecek, ihtiyati haciz karar\u0131 verilebilecek ve ba\u015flat\u0131lm\u0131\u015f olan takipler bu s\u00fcre i\u00e7erisinde devam edecektir.<\/p>\n<p>Maddenin \u201cc\u201d bendi ise 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u00a0kapsam\u0131na giren kamu idarelerinin alacaklar\u0131 hakk\u0131nda d\u00fczenleme getirmi\u015f olup, bu tarihler aras\u0131nda kamunun bu kanundan kaynaklanan alacaklar\u0131na ili\u015fkin olarak vade tarihi bu tarihlerden \u00f6nce dahi olsa<span class=\"Apple-converted-space\">\u00a0 <\/span>kamu idareleri bu alacaklar i\u00e7in icra ve iflas takibi ba\u015flatamayacakt\u0131r.<\/p>\n<p>Daha \u00f6nce \u00fclkemizde 13 Mart 2020 tarihinden 15 Haziran 2020 tarihine kadar yarg\u0131da s\u00fcreler durdurulmu\u015f olup, kambiyo senetlerine ili\u015fkin olarak spesifik bir d\u00fczenleme yap\u0131lmam\u0131\u015f, bankalar taraf\u0131ndan ibraz s\u00fcreleri durmu\u015f olmas\u0131na ra\u011fmen ibraz edilmi\u015f olan \u00e7eklere \u201ckar\u015f\u0131l\u0131ks\u0131zd\u0131r\u201d ibaresi vurularak tacirler zor durumda b\u0131rak\u0131lm\u0131\u015ft\u0131r. \u0130\u015fbu d\u00fczenleme ile konu ile alakal\u0131 kesin ve keskin bir d\u00fczenleme getirilmi\u015f olup, i\u015fbu d\u00fczenleme uyar\u0131nca bankalarca \u00e7ek ibraz\u0131n\u0131n kabul\u00fc ve bu \u00e7eklere ili\u015fkin i\u015flem yap\u0131lmas\u0131 durumunda bu ibraz i\u015flemi ile ibraz\u0131n sonucunda bankaca yap\u0131lm\u0131\u015f olan i\u015flemler ge\u00e7ersiz olacakt\u0131r. Bunun yan\u0131 s\u0131ra bu s\u00fcreler i\u00e7erisinde vade tarihi olan kambiyo senetleri icra takibine konu edilemeyecek, konu edilmi\u015f olsa dahi duracak, durmamas\u0131 durumunda \u015fikayet konusu edilerek durdurulabilecektir.<\/p>","protected":false},"excerpt":{"rendered":"<p>30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda&#8230;<\/p>","protected":false},"author":1,"featured_media":12574,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/title>\n<meta name=\"description\" content=\"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"og:description\" content=\"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/wwwfacebook.com\/citillaw\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-30T16:53:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-30T16:54:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/COVID-19-TEDBIRLERI-KAPSAMINDA-KAMBIYO-SENETLERINE-ILISKIN-VADE-VE-IBRAZ-SURELERININ-DUZENLENMESI.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@citillaw\" \/>\n<meta name=\"twitter:site\" content=\"@citillaw\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\"},\"author\":{\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484\"},\"headline\":\"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi\",\"datePublished\":\"2021-04-30T16:53:51+00:00\",\"dateModified\":\"2021-04-30T16:54:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\"},\"wordCount\":649,\"publisher\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\"},\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\",\"url\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\",\"name\":\"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#website\"},\"datePublished\":\"2021-04-30T16:53:51+00:00\",\"dateModified\":\"2021-04-30T16:54:30+00:00\",\"description\":\"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.\",\"breadcrumb\":{\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/citil.av.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/citil.av.tr\/en\/#website\",\"url\":\"https:\/\/citil.av.tr\/en\/\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"publisher\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/citil.av.tr\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/citil.av.tr\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png\",\"contentUrl\":\"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png\",\"width\":540,\"height\":118,\"caption\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/wwwfacebook.com\/citillaw\",\"https:\/\/twitter.com\/citillaw\",\"https:\/\/instagram.com\/citillaw\",\"https:\/\/www.linkedin.com\/company\/citillaw\/\",\"https:\/\/www.youtube.com\/channel\/UCnDUExMdk-zREsgxkg0GGTg\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"sameAs\":[\"https:\/\/citil.av.tr\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/","og_locale":"en_US","og_type":"article","og_title":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","og_description":"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.","og_url":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/","og_site_name":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_publisher":"https:\/\/wwwfacebook.com\/citillaw","article_published_time":"2021-04-30T16:53:51+00:00","article_modified_time":"2021-04-30T16:54:30+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/COVID-19-TEDBIRLERI-KAPSAMINDA-KAMBIYO-SENETLERINE-ILISKIN-VADE-VE-IBRAZ-SURELERININ-DUZENLENMESI.jpg","type":"image\/jpeg"}],"author":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","twitter_card":"summary_large_image","twitter_creator":"@citillaw","twitter_site":"@citillaw","twitter_misc":{"Written by":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#article","isPartOf":{"@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/"},"author":{"name":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484"},"headline":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi","datePublished":"2021-04-30T16:53:51+00:00","dateModified":"2021-04-30T16:54:30+00:00","mainEntityOfPage":{"@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/"},"wordCount":649,"publisher":{"@id":"https:\/\/citil.av.tr\/en\/#organization"},"articleSection":["Blog"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/","url":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/","name":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","isPartOf":{"@id":"https:\/\/citil.av.tr\/en\/#website"},"datePublished":"2021-04-30T16:53:51+00:00","dateModified":"2021-04-30T16:54:30+00:00","description":"30 Nisan 2021 tarihinde Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015f olan \u201cVergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201dun 15. Maddesine Ge\u00e7ici Madde 3 eklenmi\u015f olup, s\u00f6z konusu madde kambiyo senetlerine ili\u015fkin ibraz s\u00fcreleri ile 30.04.2021-31.05.2021 tarihleri de dahil olmak \u00fczere bu tarih aral\u0131\u011f\u0131nda ibraz tarihinin son g\u00fcn\u00fc olan \u00e7ekler ile vade tarihi bu tarihler aras\u0131nda olan kambiyo senetlerine ili\u015fkindir.","breadcrumb":{"@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/citil.av.tr\/en\/covid-19-tedbirleri-kapsaminda-kambiyo-senetlerine-iliskin-vade-ve-ibraz-surelerinin-duzenlenmesi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/citil.av.tr\/"},{"@type":"ListItem","position":2,"name":"Covid-19 Tedbirleri Kapsam\u0131nda Kambiyo Senetlerine \u0130li\u015fkin Vade Ve \u0130braz S\u00fcrelerinin D\u00fczenlenmesi"}]},{"@type":"WebSite","@id":"https:\/\/citil.av.tr\/en\/#website","url":"https:\/\/citil.av.tr\/en\/","name":"Citil Attorney Partnership","description":"Citil Attorney Partnership","publisher":{"@id":"https:\/\/citil.av.tr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/citil.av.tr\/en\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/citil.av.tr\/en\/#organization","name":"Citil Attorney Partnership","url":"https:\/\/citil.av.tr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png","contentUrl":"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png","width":540,"height":118,"caption":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/wwwfacebook.com\/citillaw","https:\/\/twitter.com\/citillaw","https:\/\/instagram.com\/citillaw","https:\/\/www.linkedin.com\/company\/citillaw\/","https:\/\/www.youtube.com\/channel\/UCnDUExMdk-zREsgxkg0GGTg"]},{"@type":"Person","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484","name":"Citil Attorney Partnership","sameAs":["https:\/\/citil.av.tr\/"]}]}},"jetpack_featured_media_url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/COVID-19-TEDBIRLERI-KAPSAMINDA-KAMBIYO-SENETLERINE-ILISKIN-VADE-VE-IBRAZ-SURELERININ-DUZENLENMESI.jpg","post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts\/12572"}],"collection":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/comments?post=12572"}],"version-history":[{"count":0,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts\/12572\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/media\/12574"}],"wp:attachment":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/media?parent=12572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/categories?post=12572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/tags?post=12572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}