{"status":true,"post":{"id":13030,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:21:33","created_at":"2016-02-14T21:00:00.000000Z","updated_at":"2022-10-21T06:21:33.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13030,"is_featured":0,"title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kesilmesi","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\">Vergi Usul Kanunu\u2019nun 353. maddesinin de\u011fi\u015fik birinci bendi uyar\u0131nca \u201c...verilmesi ve al\u0131nmas\u0131 icab eden fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu ile serbest meslek makbuzlar\u0131n\u0131n verilmemesi, al\u0131nmamas\u0131 veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmesi halinde; bu belgeleri d\u00fczenlemek ve almak zorunda olanlar\u0131n her birine, her bir belge i\u00e7in\u2026 bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f fark\u0131n\u0131n y\u00fczde 10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131\u201d kesilmektedir. Bu bent uyar\u0131nca \u201c\u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilebilmesi i\u00e7in bentte say\u0131lm\u0131\u015f olan belgelerin verilmedi\u011finin, al\u0131nmad\u0131\u011f\u0131n\u0131n veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verildi\u011finin ve bu belgeleri d\u00fczenlemek veya almak zorunda olanlar\u0131n hukuken ge\u00e7erli bi\u00e7imde tespit edilmi\u015f olmas\u0131 zorunlulu\u011fudur.\u201d<\/span><\/p>  <p><span class=\"large\">Mevcut hukuki d\u00fczenlemeye g\u00f6re \u201ccezay\u0131 gerektiren fiilin t\u00fcm unsurlar\u0131 tamam olmadan failin cezaland\u0131r\u0131lmas\u0131\u201d m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, fatura ve benzeri belge vermeme ve almama fiilinin cezai yapt\u0131r\u0131ma ba\u011flanmas\u0131n\u0131n amac\u0131, vergi idaresinin, vergi ka\u00e7a\u011f\u0131n\u0131 asgariye indirecek bir vergi g\u00fcvenlik mekanizmas\u0131 olu\u015fturmaya y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 353. maddesinin, 2365 Say\u0131l\u0131 Kanunu\u2019nun 80. maddesiyle de\u011fi\u015ftirilmesine ili\u015fkin gerek\u00e7ede \u201c\u2026 g\u00fcn\u00fcm\u00fczde, vergi g\u00fcvenli\u011fini sa\u011flayacak tedbirler aras\u0131nda vergilendirme d\u00f6neminin kapsam\u0131ndan sonra yap\u0131lacak incelemelerden \u00e7ok, cari y\u0131l i\u00e7inde yap\u0131lan mali kontrollere \u00f6nem verilmektedir. Su\u00e7un i\u015flenmesinden y\u0131llarca sonra yap\u0131lmakta olan vergi incelemesi, vergi ziya\u0131 ile ilgili delil ve izlerin \u00e7o\u011funlukla ortadan kalkm\u0131\u015f olmas\u0131 nedeniyle ancak belli \u00f6l\u00e7\u00fcde etkili olabilmektedir. Oysa an\u0131nda yap\u0131lacak kontrollerle, geliri do\u011furan olaylar\u0131n maddi b\u00fcnyesi ile kay\u0131tlar aras\u0131nda ili\u015fki kurulmas\u0131 m\u00fcmk\u00fcn olmakta, vergi ziya\u0131na yol a\u00e7acak su\u00e7lar\u0131n zaman\u0131nda \u00f6nlenmesi sa\u011flanmaktad\u0131r. M\u00fckellef idare ili\u015fkilerinin artmas\u0131n\u0131 temin eden bu kontroller bir\u00e7ok halde vergi idaresinin m\u00fckellefe yard\u0131m\u0131 \u015feklinde de belirebilmekte, b\u00f6ylece m\u00fckelleflerin ileride daha a\u011f\u0131r m\u00fceyyide ve cezalara maruz kalma ihtimali de b\u00fcy\u00fck \u00f6l\u00e7\u00fcde bertaraf edilmi\u015f olmaktad\u0131r. \u015e\u00fcphesiz an\u0131nda yap\u0131lacak kontrollerin, belirtilen etki ve faydalar\u0131 sa\u011flayabilmesi, belli bir disiplin i\u00e7inde y\u00fcr\u00fct\u00fclmesi, vergi kanunlar\u0131na ayk\u0131r\u0131 harekete y\u00f6nelme istidad\u0131nda olanlar\u0131n ihtar mahiyetindeki cezalarla tecziye edilmesi \u015fart\u0131na ba\u011fl\u0131d\u0131r. \u2026Bilindi\u011fi \u00fczere, m\u00fckellefleri vergi ziya\u0131na sebebiyet verecek muhtemel vergi su\u00e7unu i\u015flemeye g\u00f6t\u00fcren yollardan ba\u015fl\u0131calar\u0131; gider, sat\u0131\u015f ve di\u011fer has\u0131latlarla ilgili belge d\u00fczeni ve kay\u0131t nizam\u0131na ait olarak kanunda yer alan h\u00fck\u00fcmlere gerekti\u011fi \u015fekilde riayet edilmemesi, daha genel \u015fekilde ifadeyle, kay\u0131tlar\u0131n muameleleri b\u00fct\u00fcn\u00fcyle aksettirecek tarzda tutulmamas\u0131d\u0131r.\u201d <\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay 3. Dairesi\u2019nin 29 Kas\u0131m 2011 g\u00fcn ve E.2009\/4244 g\u00fcn ve K.2011\/7230 say\u0131l\u0131 karar\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 353. maddesinin \u201cfatura veya benzeri belge verilmemesi, al\u0131nmamas\u0131 ve di\u011fer \u015fekil ve usul h\u00fck\u00fcmlerine uyulmamas\u0131na ili\u015fkin \u00f6zel usuls\u00fczl\u00fckler ve cezalar\u0131n\u0131 d\u00fczenledi\u011fi ifade edildikten sonra \u201cs\u00f6z\u00fc edilen 353. maddede \u00f6ng\u00f6r\u00fclen bu d\u00fczenleme ile m\u00fckelleflerin vergilendirme d\u00f6nemindeki i\u015flemlerinin kay\u0131t ve belge d\u00fczenine uygun y\u00fcr\u00fct\u00fclmesinin sa\u011flanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r\u201d denilerek ilgili y\u0131l ge\u00e7tikten sonra yap\u0131lan incelemeye dayal\u0131 olarak kesilen \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kanun maddesinin amac\u0131yla \u00f6rt\u00fc\u015fmedi\u011fi gerek\u00e7esiyle yerel mahkemenin konuya ili\u015fkin vermi\u015f oldu\u011fu karar\u0131 hukuka uygun g\u00f6rm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay 4. Dairesi\u2019nin 15 Haziran 2010 g\u00fcn ve E.2010\/1235, K.2010\/3644 say\u0131l\u0131 karar\u0131nda da \u201c\u2026 \u00f6zellikle takvim y\u0131l\u0131n\u0131n kapanmas\u0131ndan sonra belirlenen ve vergi kayb\u0131 bulunan her olayda ilgililerin ayr\u0131ca \u00f6zel usuls\u00fczl\u00fck cezas\u0131 da kesilece\u011fi yolunda bir d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131 belirtilmi\u015f ve hesap d\u00f6nemi kapand\u0131ktan sonra kesilen usuls\u00fczl\u00fck cezas\u0131n\u0131n maddenin getirili\u015f amac\u0131na uygun oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay Vergi Dava Daireleri Genel Kurulu\u2019nun 7 May\u0131s 2010 g\u00fcn ve E.2009\/271, K.2010\/218 say\u0131l\u0131 karar\u0131nda da vurguland\u0131\u011f\u0131 \u00fczere Vergi Usul Kanunu\u2019nun 353. maddesi takvim y\u0131l\u0131n\u0131n kapanmas\u0131ndan sonra ve zaman a\u015f\u0131m\u0131 s\u00fcresi i\u00e7inde vergi incelemesiyle belirlenen ve vergi kayb\u0131 do\u011furan olaylardan yola \u00e7\u0131k\u0131larak, y\u0131l\u0131 i\u00e7inde belge d\u00fczenine de ayk\u0131r\u0131 davran\u0131ld\u0131\u011f\u0131 yakla\u015f\u0131m\u0131yla ceza kesilmesini \u00f6ng\u00f6ren bir d\u00fczenleme i\u00e7ermemektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in, Av. G\u00f6zde Saruhan \u201cHesap D\u00f6nemi Kapand\u0131ktan Sonra Kesilen \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131n\u0131n Hukuka Ayk\u0131r\u0131l\u0131\u011f\u0131\u201d ba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131 i\u00e7in \u0130stanbul Barosu Dergisi Cilt 88 sf: 137-146\u2019ya bak\u0131n\u0131z.<\/span><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"ozel-usulsuzluk-cezalarinin-kesilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kesilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":149,"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":13129,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13030,"locale":"tr","category_id":73,"title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kesilmesi","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\">Vergi Usul Kanunu\u2019nun 353. maddesinin de\u011fi\u015fik birinci bendi uyar\u0131nca \u201c...verilmesi ve al\u0131nmas\u0131 icab eden fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu ile serbest meslek makbuzlar\u0131n\u0131n verilmemesi, al\u0131nmamas\u0131 veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmesi halinde; bu belgeleri d\u00fczenlemek ve almak zorunda olanlar\u0131n her birine, her bir belge i\u00e7in\u2026 bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f fark\u0131n\u0131n y\u00fczde 10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131\u201d kesilmektedir. Bu bent uyar\u0131nca \u201c\u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilebilmesi i\u00e7in bentte say\u0131lm\u0131\u015f olan belgelerin verilmedi\u011finin, al\u0131nmad\u0131\u011f\u0131n\u0131n veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verildi\u011finin ve bu belgeleri d\u00fczenlemek veya almak zorunda olanlar\u0131n hukuken ge\u00e7erli bi\u00e7imde tespit edilmi\u015f olmas\u0131 zorunlulu\u011fudur.\u201d<\/span><\/p>  <p><span class=\"large\">Mevcut hukuki d\u00fczenlemeye g\u00f6re \u201ccezay\u0131 gerektiren fiilin t\u00fcm unsurlar\u0131 tamam olmadan failin cezaland\u0131r\u0131lmas\u0131\u201d m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, fatura ve benzeri belge vermeme ve almama fiilinin cezai yapt\u0131r\u0131ma ba\u011flanmas\u0131n\u0131n amac\u0131, vergi idaresinin, vergi ka\u00e7a\u011f\u0131n\u0131 asgariye indirecek bir vergi g\u00fcvenlik mekanizmas\u0131 olu\u015fturmaya y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 353. maddesinin, 2365 Say\u0131l\u0131 Kanunu\u2019nun 80. maddesiyle de\u011fi\u015ftirilmesine ili\u015fkin gerek\u00e7ede \u201c\u2026 g\u00fcn\u00fcm\u00fczde, vergi g\u00fcvenli\u011fini sa\u011flayacak tedbirler aras\u0131nda vergilendirme d\u00f6neminin kapsam\u0131ndan sonra yap\u0131lacak incelemelerden \u00e7ok, cari y\u0131l i\u00e7inde yap\u0131lan mali kontrollere \u00f6nem verilmektedir. Su\u00e7un i\u015flenmesinden y\u0131llarca sonra yap\u0131lmakta olan vergi incelemesi, vergi ziya\u0131 ile ilgili delil ve izlerin \u00e7o\u011funlukla ortadan kalkm\u0131\u015f olmas\u0131 nedeniyle ancak belli \u00f6l\u00e7\u00fcde etkili olabilmektedir. Oysa an\u0131nda yap\u0131lacak kontrollerle, geliri do\u011furan olaylar\u0131n maddi b\u00fcnyesi ile kay\u0131tlar aras\u0131nda ili\u015fki kurulmas\u0131 m\u00fcmk\u00fcn olmakta, vergi ziya\u0131na yol a\u00e7acak su\u00e7lar\u0131n zaman\u0131nda \u00f6nlenmesi sa\u011flanmaktad\u0131r. M\u00fckellef idare ili\u015fkilerinin artmas\u0131n\u0131 temin eden bu kontroller bir\u00e7ok halde vergi idaresinin m\u00fckellefe yard\u0131m\u0131 \u015feklinde de belirebilmekte, b\u00f6ylece m\u00fckelleflerin ileride daha a\u011f\u0131r m\u00fceyyide ve cezalara maruz kalma ihtimali de b\u00fcy\u00fck \u00f6l\u00e7\u00fcde bertaraf edilmi\u015f olmaktad\u0131r. \u015e\u00fcphesiz an\u0131nda yap\u0131lacak kontrollerin, belirtilen etki ve faydalar\u0131 sa\u011flayabilmesi, belli bir disiplin i\u00e7inde y\u00fcr\u00fct\u00fclmesi, vergi kanunlar\u0131na ayk\u0131r\u0131 harekete y\u00f6nelme istidad\u0131nda olanlar\u0131n ihtar mahiyetindeki cezalarla tecziye edilmesi \u015fart\u0131na ba\u011fl\u0131d\u0131r. \u2026Bilindi\u011fi \u00fczere, m\u00fckellefleri vergi ziya\u0131na sebebiyet verecek muhtemel vergi su\u00e7unu i\u015flemeye g\u00f6t\u00fcren yollardan ba\u015fl\u0131calar\u0131; gider, sat\u0131\u015f ve di\u011fer has\u0131latlarla ilgili belge d\u00fczeni ve kay\u0131t nizam\u0131na ait olarak kanunda yer alan h\u00fck\u00fcmlere gerekti\u011fi \u015fekilde riayet edilmemesi, daha genel \u015fekilde ifadeyle, kay\u0131tlar\u0131n muameleleri b\u00fct\u00fcn\u00fcyle aksettirecek tarzda tutulmamas\u0131d\u0131r.\u201d <\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay 3. Dairesi\u2019nin 29 Kas\u0131m 2011 g\u00fcn ve E.2009\/4244 g\u00fcn ve K.2011\/7230 say\u0131l\u0131 karar\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 353. maddesinin \u201cfatura veya benzeri belge verilmemesi, al\u0131nmamas\u0131 ve di\u011fer \u015fekil ve usul h\u00fck\u00fcmlerine uyulmamas\u0131na ili\u015fkin \u00f6zel usuls\u00fczl\u00fckler ve cezalar\u0131n\u0131 d\u00fczenledi\u011fi ifade edildikten sonra \u201cs\u00f6z\u00fc edilen 353. maddede \u00f6ng\u00f6r\u00fclen bu d\u00fczenleme ile m\u00fckelleflerin vergilendirme d\u00f6nemindeki i\u015flemlerinin kay\u0131t ve belge d\u00fczenine uygun y\u00fcr\u00fct\u00fclmesinin sa\u011flanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r\u201d denilerek ilgili y\u0131l ge\u00e7tikten sonra yap\u0131lan incelemeye dayal\u0131 olarak kesilen \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kanun maddesinin amac\u0131yla \u00f6rt\u00fc\u015fmedi\u011fi gerek\u00e7esiyle yerel mahkemenin konuya ili\u015fkin vermi\u015f oldu\u011fu karar\u0131 hukuka uygun g\u00f6rm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay 4. Dairesi\u2019nin 15 Haziran 2010 g\u00fcn ve E.2010\/1235, K.2010\/3644 say\u0131l\u0131 karar\u0131nda da \u201c\u2026 \u00f6zellikle takvim y\u0131l\u0131n\u0131n kapanmas\u0131ndan sonra belirlenen ve vergi kayb\u0131 bulunan her olayda ilgililerin ayr\u0131ca \u00f6zel usuls\u00fczl\u00fck cezas\u0131 da kesilece\u011fi yolunda bir d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131 belirtilmi\u015f ve hesap d\u00f6nemi kapand\u0131ktan sonra kesilen usuls\u00fczl\u00fck cezas\u0131n\u0131n maddenin getirili\u015f amac\u0131na uygun oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dan\u0131\u015ftay Vergi Dava Daireleri Genel Kurulu\u2019nun 7 May\u0131s 2010 g\u00fcn ve E.2009\/271, K.2010\/218 say\u0131l\u0131 karar\u0131nda da vurguland\u0131\u011f\u0131 \u00fczere Vergi Usul Kanunu\u2019nun 353. maddesi takvim y\u0131l\u0131n\u0131n kapanmas\u0131ndan sonra ve zaman a\u015f\u0131m\u0131 s\u00fcresi i\u00e7inde vergi incelemesiyle belirlenen ve vergi kayb\u0131 do\u011furan olaylardan yola \u00e7\u0131k\u0131larak, y\u0131l\u0131 i\u00e7inde belge d\u00fczenine de ayk\u0131r\u0131 davran\u0131ld\u0131\u011f\u0131 yakla\u015f\u0131m\u0131yla ceza kesilmesini \u00f6ng\u00f6ren bir d\u00fczenleme i\u00e7ermemektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in, Av. G\u00f6zde Saruhan \u201cHesap D\u00f6nemi Kapand\u0131ktan Sonra Kesilen \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131n\u0131n Hukuka Ayk\u0131r\u0131l\u0131\u011f\u0131\u201d ba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131 i\u00e7in \u0130stanbul Barosu Dergisi Cilt 88 sf: 137-146\u2019ya bak\u0131n\u0131z.<\/span><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"ozel-usulsuzluk-cezalarinin-kesilmesi","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":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kesilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":149,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}