{"status":true,"post":{"id":17090,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:15:52","created_at":"2017-08-20T21:00:00.000000Z","updated_at":"2022-10-21T07:15:52.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17090,"is_featured":0,"title":"Sahte ve yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131nda izaha davet","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 359\u2019uncu maddesinde yer alan fiiller nedeniyle verginin ziyaa u\u011frat\u0131lmas\u0131 halinde izaha davet h\u00fck\u00fcmleri uygulanmamaktad\u0131r. Ancak ayn\u0131 kanunun 370\u2019inci maddesinde yer alan d\u00fczenleme uyar\u0131nca \u201c\u2026 sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair yap\u0131lan \u00f6n tespitlerde, kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131n\u0131n, her bir belge itibar\u0131yla 50 bin T\u00fcrk Liras\u0131n\u0131 ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131mlar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 kayd\u0131yla m\u00fckellefler\u201d izaha davet edilebilecek. Kanun maddesinde yer alan 50 bin T\u00fcrk Liral\u0131k tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu\u2019na g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanacak.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan 482 numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde \u201c\u2026 sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair vergi inceleme yetkisini haiz ki\u015filerce d\u00fczenlenen raporlara istinaden yap\u0131lan \u00f6n tespitlerde, kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131n\u0131n; her bir belge itibar\u0131yla 50 bin TL\u2019yi ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki mal ve hizmet al\u0131\u015flar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 kayd\u0131yla m\u00fckellefler izaha davet\u201d edilecek. (25 Temmuz 2017 g\u00fcnl\u00fc Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair belge tutar\u0131n\u0131n tespiti ile mal ve hizmet al\u0131\u015f tutar\u0131n\u0131n hesaplanmas\u0131nda vergiler hari\u00e7 tutarlar dikkate al\u0131nacak. <\/span><\/p>  <p><span class=\"large\">Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair her bir \u00f6n tespit itibar\u0131yla t\u00fcm belge tutarlar\u0131n\u0131n vergiler hari\u00e7 ayr\u0131 ayr\u0131 50 bin TL ve alt\u0131nda olmas\u0131 ve di\u011fer \u015fartlar\u0131n da ger\u00e7ekle\u015fmesi halinde m\u00fckellefler izaha davet edilebilecek. Ancak her bir \u00f6n tespite ili\u015fkin olarak herhangi bir belge tutar\u0131n\u0131n vergiler hari\u00e7 50 bin TL \u00fczerinde olmas\u0131 halinde, bu belgeyi kullanan m\u00fckellefin di\u011fer benzer mahiyetteki belge ve\/veya belgeleri tutar\u0131 50 bin TL alt\u0131nda olsa dahi t\u00fcm bu belgelere ili\u015fkin izaha davette bulunulmas\u0131 m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin ibraz edilen faturalar\u0131n vergiler hari\u00e7 9 adedinin her birinin tutar\u0131 50 bin TL\u2019nin alt\u0131nda, bir adet fatura tutar\u0131n\u0131n da <\/span><span class=\"large\">50 bin TL\u2019nin \u00fcst\u00fcnde oldu\u011fu durumda ziyaa u\u011fram\u0131\u015f olabilecek vergiye ili\u015fkin bir fatura tutar\u0131n\u0131n 50 bin TL\u2019nin \u00fczerinde olmas\u0131 nedeniyle 10 adet faturan\u0131n hi\u00e7biri i\u00e7in m\u00fckellef izaha davet edilmeyecek, dolay\u0131s\u0131yla m\u00fckellef s\u00f6z konusu haktan yararlanamayacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan daha \u00f6nce de ifade edildi\u011fi \u00fczere sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olabilecek toplam belge tutar\u0131n\u0131n ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmas\u0131 halinde vergiler hari\u00e7 her bir belge tutar\u0131n\u0131n 50 bin TL\u2019yi ge\u00e7memesi halinde dahi m\u00fckelleflere izaha davette bulunulmas\u0131 m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin izaha davet edilip edilmeyece\u011finin belirlenmesinde sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olarak kullan\u0131lm\u0131\u015f olabilecek belgeler, her bir \u00f6n tespit bak\u0131m\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilecek.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca m\u00fckellefler hakk\u0131nda tek bir vergi tekni\u011fi raporunda birbirinden farkl\u0131 y\u0131llara ili\u015fkin sahte veya muhteviyat\u0131 (i\u00e7eri\u011fi) itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullan\u0131lm\u0131\u015f olabilece\u011fine dair bulgular\u0131n mevcut olmas\u0131 durumunda, s\u00f6z konusu 50 bin TL\u2019lik s\u0131n\u0131r\u0131n ve y\u00fczde 5\u2019lik oran\u0131n a\u015f\u0131lmam\u0131\u015f olmas\u0131 \u015fartlar\u0131 her bir y\u0131l itibar\u0131yla ayr\u0131 ayr\u0131 de\u011ferlendirilecek. Herhangi bir y\u0131la ili\u015fkin bu \u015fartlar\u0131n sa\u011flanmam\u0131\u015f olmas\u0131, di\u011fer y\u0131llarda bu \u015fartlardan her ikisini de sa\u011flayan m\u00fckelleflerin bu \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131 y\u0131la ili\u015fkin izaha davet edilmesine engel te\u015fkil etmeyecek.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi m\u00fckellefi olanlar a\u00e7\u0131s\u0131ndan ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n belirlenmesinde, \u00f6ncelikle tespit tarihine kadar Katma De\u011fer Vergisi beyannamelerinde yer alan indirilecek Katma De\u011fer Vergisi\u2019ne ili\u015fkin her bir <\/span><br><span class=\"large\"> KDV oran\u0131 ayr\u0131 ayr\u0131 esas al\u0131nmak suretiyle s\u00f6z konusu toplam mal ve hizmet <\/span><br><span class=\"large\"> al\u0131\u015flar\u0131na ula\u015f\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi m\u00fckellefiyeti bulunmayan basit usule tabi m\u00fckelleflerin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n belirlenmesinde i\u015fletme hesab\u0131 \u00f6zetinde yer alan \u201cD\u00f6nem \u0130\u00e7inde Sat\u0131n Al\u0131nan Emtia\u201d ve \u201cGiderler\u201d sat\u0131rlar\u0131n\u0131n toplam tutar\u0131 <\/span><br><span class=\"large\"> dikkate al\u0131nacak.<\/span><\/p>  \t\t\t\t","slug":"sahte-ve-yaniltici-belge-kullaniminda-izaha-davet","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Sahte ve yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131nda izaha davet","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":97,"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":17189,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17090,"locale":"tr","category_id":73,"title":"Sahte ve yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131nda izaha davet","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 359\u2019uncu maddesinde yer alan fiiller nedeniyle verginin ziyaa u\u011frat\u0131lmas\u0131 halinde izaha davet h\u00fck\u00fcmleri uygulanmamaktad\u0131r. Ancak ayn\u0131 kanunun 370\u2019inci maddesinde yer alan d\u00fczenleme uyar\u0131nca \u201c\u2026 sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair yap\u0131lan \u00f6n tespitlerde, kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131n\u0131n, her bir belge itibar\u0131yla 50 bin T\u00fcrk Liras\u0131n\u0131 ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131mlar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 kayd\u0131yla m\u00fckellefler\u201d izaha davet edilebilecek. Kanun maddesinde yer alan 50 bin T\u00fcrk Liral\u0131k tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu\u2019na g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanacak.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan 482 numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde \u201c\u2026 sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair vergi inceleme yetkisini haiz ki\u015filerce d\u00fczenlenen raporlara istinaden yap\u0131lan \u00f6n tespitlerde, kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131n\u0131n; her bir belge itibar\u0131yla 50 bin TL\u2019yi ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki mal ve hizmet al\u0131\u015flar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 kayd\u0131yla m\u00fckellefler izaha davet\u201d edilecek. (25 Temmuz 2017 g\u00fcnl\u00fc Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair belge tutar\u0131n\u0131n tespiti ile mal ve hizmet al\u0131\u015f tutar\u0131n\u0131n hesaplanmas\u0131nda vergiler hari\u00e7 tutarlar dikkate al\u0131nacak. <\/span><\/p>  <p><span class=\"large\">Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair her bir \u00f6n tespit itibar\u0131yla t\u00fcm belge tutarlar\u0131n\u0131n vergiler hari\u00e7 ayr\u0131 ayr\u0131 50 bin TL ve alt\u0131nda olmas\u0131 ve di\u011fer \u015fartlar\u0131n da ger\u00e7ekle\u015fmesi halinde m\u00fckellefler izaha davet edilebilecek. Ancak her bir \u00f6n tespite ili\u015fkin olarak herhangi bir belge tutar\u0131n\u0131n vergiler hari\u00e7 50 bin TL \u00fczerinde olmas\u0131 halinde, bu belgeyi kullanan m\u00fckellefin di\u011fer benzer mahiyetteki belge ve\/veya belgeleri tutar\u0131 50 bin TL alt\u0131nda olsa dahi t\u00fcm bu belgelere ili\u015fkin izaha davette bulunulmas\u0131 m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin ibraz edilen faturalar\u0131n vergiler hari\u00e7 9 adedinin her birinin tutar\u0131 50 bin TL\u2019nin alt\u0131nda, bir adet fatura tutar\u0131n\u0131n da <\/span><span class=\"large\">50 bin TL\u2019nin \u00fcst\u00fcnde oldu\u011fu durumda ziyaa u\u011fram\u0131\u015f olabilecek vergiye ili\u015fkin bir fatura tutar\u0131n\u0131n 50 bin TL\u2019nin \u00fczerinde olmas\u0131 nedeniyle 10 adet faturan\u0131n hi\u00e7biri i\u00e7in m\u00fckellef izaha davet edilmeyecek, dolay\u0131s\u0131yla m\u00fckellef s\u00f6z konusu haktan yararlanamayacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan daha \u00f6nce de ifade edildi\u011fi \u00fczere sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olabilecek toplam belge tutar\u0131n\u0131n ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmas\u0131 halinde vergiler hari\u00e7 her bir belge tutar\u0131n\u0131n 50 bin TL\u2019yi ge\u00e7memesi halinde dahi m\u00fckelleflere izaha davette bulunulmas\u0131 m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin izaha davet edilip edilmeyece\u011finin belirlenmesinde sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olarak kullan\u0131lm\u0131\u015f olabilecek belgeler, her bir \u00f6n tespit bak\u0131m\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilecek.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca m\u00fckellefler hakk\u0131nda tek bir vergi tekni\u011fi raporunda birbirinden farkl\u0131 y\u0131llara ili\u015fkin sahte veya muhteviyat\u0131 (i\u00e7eri\u011fi) itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullan\u0131lm\u0131\u015f olabilece\u011fine dair bulgular\u0131n mevcut olmas\u0131 durumunda, s\u00f6z konusu 50 bin TL\u2019lik s\u0131n\u0131r\u0131n ve y\u00fczde 5\u2019lik oran\u0131n a\u015f\u0131lmam\u0131\u015f olmas\u0131 \u015fartlar\u0131 her bir y\u0131l itibar\u0131yla ayr\u0131 ayr\u0131 de\u011ferlendirilecek. Herhangi bir y\u0131la ili\u015fkin bu \u015fartlar\u0131n sa\u011flanmam\u0131\u015f olmas\u0131, di\u011fer y\u0131llarda bu \u015fartlardan her ikisini de sa\u011flayan m\u00fckelleflerin bu \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131 y\u0131la ili\u015fkin izaha davet edilmesine engel te\u015fkil etmeyecek.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi m\u00fckellefi olanlar a\u00e7\u0131s\u0131ndan ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n belirlenmesinde, \u00f6ncelikle tespit tarihine kadar Katma De\u011fer Vergisi beyannamelerinde yer alan indirilecek Katma De\u011fer Vergisi\u2019ne ili\u015fkin her bir <\/span><br><span class=\"large\"> KDV oran\u0131 ayr\u0131 ayr\u0131 esas al\u0131nmak suretiyle s\u00f6z konusu toplam mal ve hizmet <\/span><br><span class=\"large\"> al\u0131\u015flar\u0131na ula\u015f\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi m\u00fckellefiyeti bulunmayan basit usule tabi m\u00fckelleflerin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n belirlenmesinde i\u015fletme hesab\u0131 \u00f6zetinde yer alan \u201cD\u00f6nem \u0130\u00e7inde Sat\u0131n Al\u0131nan Emtia\u201d ve \u201cGiderler\u201d sat\u0131rlar\u0131n\u0131n toplam tutar\u0131 <\/span><br><span class=\"large\"> dikkate al\u0131nacak.<\/span><\/p>  \t\t\t\t","slug":"sahte-ve-yaniltici-belge-kullaniminda-izaha-davet","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":"Sahte ve yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131nda izaha davet","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":97,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}