{"status":true,"post":{"id":20617,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:53:49","created_at":"2019-07-11T21:00:00.000000Z","updated_at":"2022-10-24T10:53:49.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20617,"is_featured":0,"title":"e-tebligat ve kullan\u0131m \u00f6zellikleri","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Vergi Usul Kanunu\u2019nun 107\/A maddesi uyar\u0131nca bu kanun h\u00fck\u00fcmlerine g\u00f6re tebli\u011f yap\u0131lacak kimselere ayn\u0131 kanunun 93\u2019\u00fcnc\u00fc maddesinde say\u0131lan usullere ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n tebli\u011fe elveri\u015fli elektronik bir adres vas\u0131tas\u0131yla elektronik ortamda tebli\u011f yap\u0131labilmektedir. Yasal d\u00fczenleme gere\u011fi \u201cElektronik ortamda tebligat muhatab\u0131n elektronik adresine ula\u015ft\u0131\u011f\u0131 tarihi izleyen be\u015finci g\u00fcn\u00fcn sonunda yap\u0131lm\u0131\u015f\u201d say\u0131lmaktad\u0131r.<\/span><\/p>

Maliye Bakanl\u0131\u011f\u0131, elektronik ortamda yap\u0131lacak tebli\u011f ile ilgili her t\u00fcrl\u00fc teknik altyap\u0131y\u0131 kurmaya veya kurulmu\u015f olanlar\u0131 kullanmaya, tebli\u011fe elveri\u015fli elektronik adres kullanma zorunlulu\u011fu getirmeye ve kendisine elektronik ortamda tebli\u011f yap\u0131lacaklar\u0131 ve elektronik tebli\u011fe ili\u015fkin di\u011fer usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>

Elektronik Tebligat Y\u00f6netmeli\u011fi\u2019nin 5\u2019inci maddesi gere\u011fi olarak a\u015fa\u011f\u0131da belirtilen ger\u00e7ek ve t\u00fczel ki\u015filere tebligat\u0131n elektronik yolla yap\u0131lmas\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. \u015e\u00f6yle ki;<\/span><\/p>

* 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na ekli (I), (II), (III) ve (IV) say\u0131l\u0131 cetvellerde yer alan kamu idareleri ile bunlara ba\u011fl\u0131 d\u00f6ner sermayeli kurulu\u015flar,<\/span>
* 5018 say\u0131l\u0131 kanunda tan\u0131mlanan mahalli idareler,<\/span>
* \u00d6zel kanunla kurulmu\u015f di\u011fer kamu kurum ve kurulu\u015flar ile kanunla kurulan fonlar ve kefalet sand\u0131klar\u0131,<\/span>
* Kamu iktisadi te\u015febb\u00fcsleri ile bunlar\u0131n ba\u011fl\u0131 ortakl\u0131klar\u0131, m\u00fcessese ve i\u015fletmeleri,<\/span>
* Sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya ait di\u011fer ortakl\u0131klar,<\/span>
* Kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 ve \u00fcst kurulu\u015flar\u0131,<\/span>
* Kanunla kurulanlar da dahil olmak \u00fczere t\u00fcm \u00f6zel hukuk t\u00fczel ki\u015fileri,<\/span>
* Noterler,<\/span>
* Baro levhas\u0131na yaz\u0131l\u0131 avukatlar,<\/span>
* Sicile kay\u0131tl\u0131 arabulucular ve bilirki\u015filer,<\/span>
* \u0130dareleri, kamu iktisadi te\u015febb\u00fcslerini ve sermayesinin y\u00fczde 50\u2019sinden fazla kamuya ait di\u011fer ortakl\u0131klar\u0131; adli ve idari yarg\u0131 mercileri, icra m\u00fcd\u00fcrl\u00fckleri veya hakemler nezdinde vekil s\u0131fat\u0131yla temsile yetkili olan ki\u015filerin ba\u011fl\u0131 bulundu\u011fu birim olarak belirlenmi\u015ftir.<\/span><\/p>

Elektronik tebligat adresine elektronik tebligat mesaj\u0131 ula\u015ft\u0131\u011f\u0131 konusunda bilgilendirilmek isteyen muhatap, elektronik posta adresini veya k\u0131sa mesaj alma \u00f6zelli\u011fi olan bir telefon numaras\u0131n\u0131 PTT\u2019ye bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>

Ayr\u0131ca 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019nda yer alan;<\/span><\/p>

* I say\u0131l\u0131 cetvel genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerini,<\/span>
* II say\u0131l\u0131 cetvel \u00f6zel b\u00fct\u00e7eli idareleri,<\/span>
* III say\u0131l\u0131 cetvel d\u00fczenleyici ve denetleyici kurumlar\u0131,<\/span>
* IV say\u0131l\u0131 cetvel sosyal g\u00fcvenlik kurumlar\u0131n\u0131 tan\u0131mlamaktad\u0131r.<\/span><\/p>

Elektronik Tebli\u011f Y\u00f6netmeli\u011fi\u2019nin 11\u2019inci maddesi uyar\u0131nca \u201cMuhatap elektronik tebligat adresine, g\u00fcvenli elektronik imzas\u0131n\u0131 kullanarak veya e-Devlet kap\u0131s\u0131 \u00fczerinden kimlik do\u011frulamas\u0131 yaparak ya da PTT taraf\u0131ndan verilen \u015fifre ile birlikte telefonuna k\u0131sa mesajla gelen tek kullan\u0131ml\u0131k do\u011frulama kodunu kullanarak eri\u015febilir.\u201d<\/span><\/p>

Yap\u0131lan d\u00fczenleme gere\u011fi \u201c\u0130\u015flem ve delil kay\u0131tlar\u0131, aksi ispat edilmedik\u00e7e kesin delil niteli\u011findedir.\u201d \u0130\u015flem ve delil kay\u0131tlar\u0131 eri\u015filebilir \u015fekilde g\u00fcvenli\u011fi, gizlili\u011fi ve b\u00fct\u00fcnl\u00fc\u011f\u00fc sa\u011flanarak a\u015fa\u011f\u0131da belirtilen s\u00fcreler kadar ar\u015fivde muhafaza edilmektedir.<\/span><\/p>

* Ulusal Elektronik Tebligat (UETS) kapsam\u0131nda g\u00f6rev yapan sistem y\u00f6neticileri ve operat\u00f6rler, tebligat \u00e7\u0131karmaya yetkili makam ve merciler ile muhataplar taraf\u0131ndan ger\u00e7ekle\u015ftirilen i\u015flem ve kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* UETS i\u015f s\u00fcre\u00e7lerinin s\u00fcreklili\u011fini veya bilgi g\u00fcvenli\u011fini tehdit eden ya da \u00f6ng\u00f6r\u00fclemeyen durumlara ait i\u015flem kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* Muhatab\u0131n UETS\u2019e eri\u015fim kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* Delil kay\u0131tlar\u0131 30 y\u0131l s\u00fcreyle muhafaza edilir.<\/span><\/p>

Di\u011fer y\u00f6nden i\u015flem ve delil kay\u0131tlar\u0131n\u0131n silinmesi en az bir defa denetimden ge\u00e7mi\u015f olmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r.<\/span><\/p>

PTT, talep halinde elektronik tebligat\u0131n zorunlu bir nedenle yap\u0131lamamas\u0131 halinde Tebligat Kanunu\u2019nda belirtilen di\u011fer usullerle tebligat yap\u0131l\u0131r.<\/span><\/p> \t\t\t\t","slug":"e-tebligat-ve-kullanim-ozellikleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-tebligat ve kullan\u0131m \u00f6zellikleri","meta_description":"Dr. Veysi SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":101,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":20716,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20617,"locale":"tr","category_id":73,"title":"e-tebligat ve kullan\u0131m \u00f6zellikleri","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Vergi Usul Kanunu\u2019nun 107\/A maddesi uyar\u0131nca bu kanun h\u00fck\u00fcmlerine g\u00f6re tebli\u011f yap\u0131lacak kimselere ayn\u0131 kanunun 93\u2019\u00fcnc\u00fc maddesinde say\u0131lan usullere ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n tebli\u011fe elveri\u015fli elektronik bir adres vas\u0131tas\u0131yla elektronik ortamda tebli\u011f yap\u0131labilmektedir. Yasal d\u00fczenleme gere\u011fi \u201cElektronik ortamda tebligat muhatab\u0131n elektronik adresine ula\u015ft\u0131\u011f\u0131 tarihi izleyen be\u015finci g\u00fcn\u00fcn sonunda yap\u0131lm\u0131\u015f\u201d say\u0131lmaktad\u0131r.<\/span><\/p>

Maliye Bakanl\u0131\u011f\u0131, elektronik ortamda yap\u0131lacak tebli\u011f ile ilgili her t\u00fcrl\u00fc teknik altyap\u0131y\u0131 kurmaya veya kurulmu\u015f olanlar\u0131 kullanmaya, tebli\u011fe elveri\u015fli elektronik adres kullanma zorunlulu\u011fu getirmeye ve kendisine elektronik ortamda tebli\u011f yap\u0131lacaklar\u0131 ve elektronik tebli\u011fe ili\u015fkin di\u011fer usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>

Elektronik Tebligat Y\u00f6netmeli\u011fi\u2019nin 5\u2019inci maddesi gere\u011fi olarak a\u015fa\u011f\u0131da belirtilen ger\u00e7ek ve t\u00fczel ki\u015filere tebligat\u0131n elektronik yolla yap\u0131lmas\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. \u015e\u00f6yle ki;<\/span><\/p>

* 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na ekli (I), (II), (III) ve (IV) say\u0131l\u0131 cetvellerde yer alan kamu idareleri ile bunlara ba\u011fl\u0131 d\u00f6ner sermayeli kurulu\u015flar,<\/span>
* 5018 say\u0131l\u0131 kanunda tan\u0131mlanan mahalli idareler,<\/span>
* \u00d6zel kanunla kurulmu\u015f di\u011fer kamu kurum ve kurulu\u015flar ile kanunla kurulan fonlar ve kefalet sand\u0131klar\u0131,<\/span>
* Kamu iktisadi te\u015febb\u00fcsleri ile bunlar\u0131n ba\u011fl\u0131 ortakl\u0131klar\u0131, m\u00fcessese ve i\u015fletmeleri,<\/span>
* Sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya ait di\u011fer ortakl\u0131klar,<\/span>
* Kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 ve \u00fcst kurulu\u015flar\u0131,<\/span>
* Kanunla kurulanlar da dahil olmak \u00fczere t\u00fcm \u00f6zel hukuk t\u00fczel ki\u015fileri,<\/span>
* Noterler,<\/span>
* Baro levhas\u0131na yaz\u0131l\u0131 avukatlar,<\/span>
* Sicile kay\u0131tl\u0131 arabulucular ve bilirki\u015filer,<\/span>
* \u0130dareleri, kamu iktisadi te\u015febb\u00fcslerini ve sermayesinin y\u00fczde 50\u2019sinden fazla kamuya ait di\u011fer ortakl\u0131klar\u0131; adli ve idari yarg\u0131 mercileri, icra m\u00fcd\u00fcrl\u00fckleri veya hakemler nezdinde vekil s\u0131fat\u0131yla temsile yetkili olan ki\u015filerin ba\u011fl\u0131 bulundu\u011fu birim olarak belirlenmi\u015ftir.<\/span><\/p>

Elektronik tebligat adresine elektronik tebligat mesaj\u0131 ula\u015ft\u0131\u011f\u0131 konusunda bilgilendirilmek isteyen muhatap, elektronik posta adresini veya k\u0131sa mesaj alma \u00f6zelli\u011fi olan bir telefon numaras\u0131n\u0131 PTT\u2019ye bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>

Ayr\u0131ca 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019nda yer alan;<\/span><\/p>

* I say\u0131l\u0131 cetvel genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerini,<\/span>
* II say\u0131l\u0131 cetvel \u00f6zel b\u00fct\u00e7eli idareleri,<\/span>
* III say\u0131l\u0131 cetvel d\u00fczenleyici ve denetleyici kurumlar\u0131,<\/span>
* IV say\u0131l\u0131 cetvel sosyal g\u00fcvenlik kurumlar\u0131n\u0131 tan\u0131mlamaktad\u0131r.<\/span><\/p>

Elektronik Tebli\u011f Y\u00f6netmeli\u011fi\u2019nin 11\u2019inci maddesi uyar\u0131nca \u201cMuhatap elektronik tebligat adresine, g\u00fcvenli elektronik imzas\u0131n\u0131 kullanarak veya e-Devlet kap\u0131s\u0131 \u00fczerinden kimlik do\u011frulamas\u0131 yaparak ya da PTT taraf\u0131ndan verilen \u015fifre ile birlikte telefonuna k\u0131sa mesajla gelen tek kullan\u0131ml\u0131k do\u011frulama kodunu kullanarak eri\u015febilir.\u201d<\/span><\/p>

Yap\u0131lan d\u00fczenleme gere\u011fi \u201c\u0130\u015flem ve delil kay\u0131tlar\u0131, aksi ispat edilmedik\u00e7e kesin delil niteli\u011findedir.\u201d \u0130\u015flem ve delil kay\u0131tlar\u0131 eri\u015filebilir \u015fekilde g\u00fcvenli\u011fi, gizlili\u011fi ve b\u00fct\u00fcnl\u00fc\u011f\u00fc sa\u011flanarak a\u015fa\u011f\u0131da belirtilen s\u00fcreler kadar ar\u015fivde muhafaza edilmektedir.<\/span><\/p>

* Ulusal Elektronik Tebligat (UETS) kapsam\u0131nda g\u00f6rev yapan sistem y\u00f6neticileri ve operat\u00f6rler, tebligat \u00e7\u0131karmaya yetkili makam ve merciler ile muhataplar taraf\u0131ndan ger\u00e7ekle\u015ftirilen i\u015flem ve kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* UETS i\u015f s\u00fcre\u00e7lerinin s\u00fcreklili\u011fini veya bilgi g\u00fcvenli\u011fini tehdit eden ya da \u00f6ng\u00f6r\u00fclemeyen durumlara ait i\u015flem kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* Muhatab\u0131n UETS\u2019e eri\u015fim kay\u0131tlar\u0131 10 y\u0131l,<\/span>
* Delil kay\u0131tlar\u0131 30 y\u0131l s\u00fcreyle muhafaza edilir.<\/span><\/p>

Di\u011fer y\u00f6nden i\u015flem ve delil kay\u0131tlar\u0131n\u0131n silinmesi en az bir defa denetimden ge\u00e7mi\u015f olmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r.<\/span><\/p>

PTT, talep halinde elektronik tebligat\u0131n zorunlu bir nedenle yap\u0131lamamas\u0131 halinde Tebligat Kanunu\u2019nda belirtilen di\u011fer usullerle tebligat yap\u0131l\u0131r.<\/span><\/p> \t\t\t\t","slug":"e-tebligat-ve-kullanim-ozellikleri","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-tebligat ve kullan\u0131m \u00f6zellikleri","meta_description":"Dr. Veysi SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":101,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}