{"status":true,"post":{"id":12908,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:20:25","created_at":"2016-01-17T21:00:00.000000Z","updated_at":"2022-10-21T06:20:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12908,"is_featured":0,"title":"Maliye\u2019nin vergi sorumlulu\u011fu getirmesi Anayasa\u2019ya uygun","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<p><span class=\"large\">Anayasa Mahkemesi\u2019nin 13 Ocak 2016 tarihli Resmi Gazete\u2019de yay\u0131mlanan E.2014\/183, K.2015\/122 karar\u0131 ile Gelir Vergisi Kanunu\u2019nun (GVK) 94. maddesinin 8. f\u0131kras\u0131nda yer alan <em>\u201cMaliye Bakanl\u0131\u011f\u0131 vergiye tabi i\u015flemlere taraf veya arac\u0131 olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilir\u201d <\/em>h\u00fckm\u00fcn\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na karar verdi. <\/span><\/p>  <p><span class=\"large\">Vergi sorumlulu\u011fu uygulamas\u0131 vergi g\u00fcvenli\u011fi amac\u0131yla \u00f6teden beri uygulanan ve vergi y\u00f6netimi bak\u0131m\u0131ndan son derece de \u00f6nemli olan bir uygulamad\u0131r. Bu uygulama GVK 94. maddesi uyar\u0131nca uzun y\u0131llard\u0131r gelir vergisi bak\u0131m\u0131ndan yap\u0131lmaktayken, Katma De\u011fer Vergisi Kanunu\u2019nun (KDVK) 9\/1 maddesi uyar\u0131nca da Katma De\u011fer Vergisi (KDV) a\u00e7\u0131s\u0131ndan ge\u00e7erlidir. An\u0131lan madde h\u00fckm\u00fc de aynen \u015f\u00f6yledir: <em>\u201c<\/em><em>M\u00fckellefin T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015fyerinin, kanun\u00ee merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilir.\u201d<\/em><\/span><\/p>  <p><span class=\"large\"><strong>VERG\u0130 SORUMLULU\u011eU KAYIP KA\u00c7AK \u00d6NLENMES\u0130 \u0130\u00c7\u0130N \u00d6NEML\u0130D\u0130R<\/strong><\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 GVK a\u00e7\u0131s\u0131ndan uzun y\u0131llard\u0131r devam eden bu uygulamas\u0131n\u0131 sahte fatura d\u00fczenlenmesinin \u00f6nlenmesi bak\u0131m\u0131ndan son 10-12 y\u0131lda yo\u011fun olarak KDV a\u00e7\u0131s\u0131ndan da uygulamaya ba\u015flam\u0131\u015ft\u0131. KDV bak\u0131m\u0131ndan \u00f6zellikle temizlik, g\u00fcvenlik ve benzeri i\u015flerde y\u00fcklenim KDV\u2019nin g\u00f6rece az oldu\u011fu durumlarda y\u00fcksek \u00f6denecek KDV \u00e7\u0131kmas\u0131 nedeniyle hizmet verenlerin muhtelif yollara giri\u015febildikleri g\u00f6zlemlenmekteydi. KDV stopaj\u0131 getirilmesinin ard\u0131ndan bu t\u00fcr alanlardaki sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131 olaylar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde \u00f6nlenebilmi\u015ftir. Bu nedenle tevkifat uygulamas\u0131 vergi g\u00fcvenli\u011fi ve vergi kay\u0131p ka\u00e7a\u011f\u0131n\u0131n azalt\u0131lmas\u0131 bak\u0131m\u0131ndan \u00e7ok hayati bir \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n vergi sorumlulu\u011fu getirmesi uygulamas\u0131n\u0131n Anayasa Mahkemesi\u2019nin Anayasa\u2019n\u0131n 2. maddesinde yer alan hukuki g\u00fcvenlik ve belirlilik ilkesi ile Anayasa\u2019n\u0131n 73. maddesinde yer alan \u201c<em>vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler kanunla konulur, de\u011fi\u015ftirilir veya kald\u0131r\u0131l\u0131r\u201d <\/em>h\u00fckm\u00fcne ayk\u0131r\u0131 g\u00f6r\u00fclmemesi vergi g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan son derece \u00f6nemli bir karar olmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi mevcut uygulaman\u0131n Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na temel gerek\u00e7e olarak Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n bu t\u00fcr d\u00fczenlemeleri Resmi Gazete\u2019de yay\u0131nlamak suretiyle yapt\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla i\u015fleme taraf ve arac\u0131 olanlar\u0131n vergi sorumlulu\u011funa ili\u015fkin d\u00fczenlemelerden \u00f6nceden haber olmalar\u0131 sa\u011fland\u0131\u011f\u0131ndan ilgililerin uymakla y\u00fck\u00fcml\u00fc olduklar\u0131 kurallar\u0131n \u00f6ng\u00f6r\u00fclemezli\u011finden veya belirsizli\u011finden s\u00f6z edilemeyece\u011fi gerek\u00e7esine dayand\u0131rm\u0131\u015ft\u0131r. B\u00f6ylece vergi g\u00fcvenli\u011fi bak\u0131m\u0131ndan idarenin elindeki en \u00f6nemli imkan\u0131n Anayasal g\u00fcvenceye de kavu\u015ftu\u011fu ortaya \u00e7\u0131km\u0131\u015ft\u0131r. \u00d6n\u00fcm\u00fczdeki d\u00f6nemde de idare gerekli g\u00f6rd\u00fc\u011f\u00fc alanlarda yeni uygulamalar getirebilecektir. Burada \u00f6nemli olan angarya mahiyetine girmeden vergi g\u00fcvenli\u011finin sa\u011flanmas\u0131 ve kay\u0131p ka\u00e7a\u011f\u0131n azalt\u0131lmas\u0131d\u0131r.<\/span><\/p>  \t\t\t\t","slug":"maliyenin-vergi-sorumlulugu-getirmesi-anayasaya-uygun","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Maliye\u2019nin vergi sorumlulu\u011fu getirmesi Anayasa\u2019ya uygun","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":118,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13007,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12908,"locale":"tr","category_id":73,"title":"Maliye\u2019nin vergi sorumlulu\u011fu getirmesi Anayasa\u2019ya uygun","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<p><span class=\"large\">Anayasa Mahkemesi\u2019nin 13 Ocak 2016 tarihli Resmi Gazete\u2019de yay\u0131mlanan E.2014\/183, K.2015\/122 karar\u0131 ile Gelir Vergisi Kanunu\u2019nun (GVK) 94. maddesinin 8. f\u0131kras\u0131nda yer alan <em>\u201cMaliye Bakanl\u0131\u011f\u0131 vergiye tabi i\u015flemlere taraf veya arac\u0131 olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilir\u201d <\/em>h\u00fckm\u00fcn\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na karar verdi. <\/span><\/p>  <p><span class=\"large\">Vergi sorumlulu\u011fu uygulamas\u0131 vergi g\u00fcvenli\u011fi amac\u0131yla \u00f6teden beri uygulanan ve vergi y\u00f6netimi bak\u0131m\u0131ndan son derece de \u00f6nemli olan bir uygulamad\u0131r. Bu uygulama GVK 94. maddesi uyar\u0131nca uzun y\u0131llard\u0131r gelir vergisi bak\u0131m\u0131ndan yap\u0131lmaktayken, Katma De\u011fer Vergisi Kanunu\u2019nun (KDVK) 9\/1 maddesi uyar\u0131nca da Katma De\u011fer Vergisi (KDV) a\u00e7\u0131s\u0131ndan ge\u00e7erlidir. An\u0131lan madde h\u00fckm\u00fc de aynen \u015f\u00f6yledir: <em>\u201c<\/em><em>M\u00fckellefin T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015fyerinin, kanun\u00ee merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilir.\u201d<\/em><\/span><\/p>  <p><span class=\"large\"><strong>VERG\u0130 SORUMLULU\u011eU KAYIP KA\u00c7AK \u00d6NLENMES\u0130 \u0130\u00c7\u0130N \u00d6NEML\u0130D\u0130R<\/strong><\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 GVK a\u00e7\u0131s\u0131ndan uzun y\u0131llard\u0131r devam eden bu uygulamas\u0131n\u0131 sahte fatura d\u00fczenlenmesinin \u00f6nlenmesi bak\u0131m\u0131ndan son 10-12 y\u0131lda yo\u011fun olarak KDV a\u00e7\u0131s\u0131ndan da uygulamaya ba\u015flam\u0131\u015ft\u0131. KDV bak\u0131m\u0131ndan \u00f6zellikle temizlik, g\u00fcvenlik ve benzeri i\u015flerde y\u00fcklenim KDV\u2019nin g\u00f6rece az oldu\u011fu durumlarda y\u00fcksek \u00f6denecek KDV \u00e7\u0131kmas\u0131 nedeniyle hizmet verenlerin muhtelif yollara giri\u015febildikleri g\u00f6zlemlenmekteydi. KDV stopaj\u0131 getirilmesinin ard\u0131ndan bu t\u00fcr alanlardaki sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131 olaylar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde \u00f6nlenebilmi\u015ftir. Bu nedenle tevkifat uygulamas\u0131 vergi g\u00fcvenli\u011fi ve vergi kay\u0131p ka\u00e7a\u011f\u0131n\u0131n azalt\u0131lmas\u0131 bak\u0131m\u0131ndan \u00e7ok hayati bir \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n vergi sorumlulu\u011fu getirmesi uygulamas\u0131n\u0131n Anayasa Mahkemesi\u2019nin Anayasa\u2019n\u0131n 2. maddesinde yer alan hukuki g\u00fcvenlik ve belirlilik ilkesi ile Anayasa\u2019n\u0131n 73. maddesinde yer alan \u201c<em>vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler kanunla konulur, de\u011fi\u015ftirilir veya kald\u0131r\u0131l\u0131r\u201d <\/em>h\u00fckm\u00fcne ayk\u0131r\u0131 g\u00f6r\u00fclmemesi vergi g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan son derece \u00f6nemli bir karar olmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi mevcut uygulaman\u0131n Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na temel gerek\u00e7e olarak Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n bu t\u00fcr d\u00fczenlemeleri Resmi Gazete\u2019de yay\u0131nlamak suretiyle yapt\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla i\u015fleme taraf ve arac\u0131 olanlar\u0131n vergi sorumlulu\u011funa ili\u015fkin d\u00fczenlemelerden \u00f6nceden haber olmalar\u0131 sa\u011fland\u0131\u011f\u0131ndan ilgililerin uymakla y\u00fck\u00fcml\u00fc olduklar\u0131 kurallar\u0131n \u00f6ng\u00f6r\u00fclemezli\u011finden veya belirsizli\u011finden s\u00f6z edilemeyece\u011fi gerek\u00e7esine dayand\u0131rm\u0131\u015ft\u0131r. B\u00f6ylece vergi g\u00fcvenli\u011fi bak\u0131m\u0131ndan idarenin elindeki en \u00f6nemli imkan\u0131n Anayasal g\u00fcvenceye de kavu\u015ftu\u011fu ortaya \u00e7\u0131km\u0131\u015ft\u0131r. \u00d6n\u00fcm\u00fczdeki d\u00f6nemde de idare gerekli g\u00f6rd\u00fc\u011f\u00fc alanlarda yeni uygulamalar getirebilecektir. Burada \u00f6nemli olan angarya mahiyetine girmeden vergi g\u00fcvenli\u011finin sa\u011flanmas\u0131 ve kay\u0131p ka\u00e7a\u011f\u0131n azalt\u0131lmas\u0131d\u0131r.<\/span><\/p>  \t\t\t\t","slug":"maliyenin-vergi-sorumlulugu-getirmesi-anayasaya-uygun","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":"Maliye\u2019nin vergi sorumlulu\u011fu getirmesi Anayasa\u2019ya uygun","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":118,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}