{"status":true,"post":{"id":15264,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:55:34","created_at":"2016-11-27T21:00:00.000000Z","updated_at":"2022-10-21T06:55:34.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15264,"is_featured":0,"title":"Vergi hukukunda \u2018izaha davet\u2019","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\">Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 6728 Say\u0131l\u0131 Kanun\u2019un 22\u2019nci maddesiyle Vergi Usul Kanunu\u2019nun daha \u00f6nce y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f bulunan 370\u2019nci maddesi \u201c\u0130zaha davet\u201d ba\u015fl\u0131\u011f\u0131 ile yeniden d\u00fczenlenmi\u015f, 9 A\u011fustos 2016 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. (x)<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesi gere\u011fi olarak;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi incelemesine ba\u015flan\u0131lmadan veya takdir komisyonuna sevk edilmeden \u00f6nce verginin ziyaa u\u011frad\u0131\u011f\u0131na delalet eden emareler bulundu\u011funa dair yetkili merciler taraf\u0131ndan yap\u0131lm\u0131\u015f \u00f6n tespitler hakk\u0131nda tespit tarihine kadar ihbarda bulunulmam\u0131\u015f olmas\u0131 kayd\u0131yla m\u00fckellefler izaha davet edilebilecek. Kendisine izaha davet yaz\u0131s\u0131 tebli\u011f edilen m\u00fckellefler, davet konusu tespitle s\u0131n\u0131rl\u0131 olarak \u201cVergi Usul Kanunu\u2019nun 371\u2019inci maddesinde yer alan pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden\u201d yararlanamayacak.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130zaha davet yaz\u0131s\u0131n\u0131n m\u00fckellefe tebli\u011f tarihinden itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde m\u00fckellefin izahta bulunmas\u0131 durumunda;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> M\u00fckelleflerce yap\u0131lan izah (konuya ili\u015fkin a\u00e7\u0131klama) sonucu vergi ziya\u0131na (kayb\u0131na) sebebiyet verilmedi\u011finin idarece anla\u015f\u0131lmas\u0131 halinde m\u00fckellefler s\u00f6z konusu tespitle ilgili olarak vergi incelemesine tabi tutulmayacak veya konuya ili\u015fkin olarak matrah tespiti i\u00e7in takdir komisyonuna sevk edilmeyecek.<\/span><br><span class=\"large\"><strong>-<\/strong> M\u00fckellefler taraf\u0131ndan verilen bilgi ve konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 15 g\u00fcn i\u00e7erisinde daha \u00f6nce hi\u00e7 verilmemi\u015f olan vergi beyannamelerinin verilmesi, eksik veya yanl\u0131\u015f yap\u0131lan vergi beyan\u0131n\u0131n tamamlanmas\u0131 veya d\u00fczeltilmesi ve \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan vergilerin, \u00f6demenin gecikti\u011fi her ay ve kesri i\u00e7in Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 Say\u0131l\u0131 Kanun\u2019un 51\u2019inci maddesinde belirtilen nispette uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamla ayn\u0131 s\u00fcrede \u00f6denmesi ko\u015fuluyla vergi ziya\u0131 cezas\u0131, ziyaa u\u011frat\u0131lan vergi \u00fczerinden y\u00fczde 20 oran\u0131nda kesilecek.<\/span><\/p>  <p><span class=\"large\">Bu uygulama m\u00fckellef hakk\u0131nda vergi incelemesi yap\u0131lmas\u0131na ve gerekirse tarhiyat\u0131n ikmaline engel te\u015fkil etmeyecek. Ba\u015fka bir anlat\u0131mla; s\u00f6z konusu m\u00fckellef i\u00e7in gerekli inceleme yap\u0131lacak ve bu ba\u011flamda da ek tarhiyat yap\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce idarece yap\u0131lm\u0131\u015f olan \u00f6n tespitler; ziyaa u\u011frat\u0131lan verginin Vergi Usul Kanunu\u2019nun 359\u2019uncu maddesinde yer alan \u201cKa\u00e7ak\u00e7\u0131l\u0131k Su\u00e7lar\u0131na\u2019\u2019na y\u00f6nelik fiillerden kaynaklanmas\u0131 halinde m\u00fckellef hakk\u0131nda Vergi Usul Kanunu\u2019nun izaha davet h\u00fckm\u00fc uygulanmayacak, m\u00fckellef ve\/veya sorumlu hakk\u0131nda gerekli inceleme yap\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Ancak; sahte veya i\u00e7eri\u011fi itibar\u0131yla ger\u00e7e\u011fi yans\u0131tmayan, (muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131) belge tutar\u0131n\u0131n; her bir belge itibar\u0131yla 50 bin T\u00fcrk Liras\u0131\u2019n\u0131 ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131mlar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 ko\u015fuluyla m\u00fckellefler izaha davet edilebilecek. Yap\u0131lan yeni d\u00fczenlemede Vergi Usul Kanunu\u2019nun 370\u2019inci maddesinde yer alan 50 bin T\u00fcrk Liras\u0131 her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu\u2019nun m\u00fckerrer 298 maddesi (B) f\u0131kras\u0131nca yeniden belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak belirlenecek. Bu oran Maliye Bakanl\u0131\u011f\u0131nca yay\u0131mlanan Vergi Usul Kanunu 474 numaral\u0131 Genel Tebli\u011f uyar\u0131nca 2016 y\u0131l\u0131 i\u00e7in y\u00fczde 3.83 olarak belirlenmi\u015f bulunmaktad\u0131r. (11 Kas\u0131m 2016 g\u00fcn ve 29885 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 \u00f6n tespitin niteli\u011fini, izaha davetin \u015feklini ve kapsam\u0131n\u0131, daveti yapacak ve yap\u0131lan izah\u0131 de\u011ferlendirecek mercii, davet yapacaklar\u0131, yap\u0131lan izahta kullan\u0131lacak bilgi ve belgeler ile uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun daha \u00f6nce y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f bulunan 370\u2019inci maddesinin \u201c\u0130zaha davet\u201d ba\u015fl\u0131\u011f\u0131 ile farkl\u0131 bir \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131ndaki ama\u00e7 daha \u00f6nce idarece yap\u0131lan tespitler nedeniyle incelemeye al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclen m\u00fckelleflerin vergi ziya\u0131na neden olan fiillerinin hukuki niteliklerinin mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde de\u011ferlemesini yaparak, mevcut durumu kesin bir \u015fekilde belirlemeye y\u00f6neliktir. Bu ba\u011flamda s\u00f6z konusu de\u011ferlemeleri bu konuda olu\u015fturulacak \u201c\u0130zah De\u011ferlendirme Komisyonlar\u0131\u201d yapacak.<\/span><\/p>  <p><span class=\"large\">\u0130zaha davet hen\u00fcz haklar\u0131nda vergi incelemesine ve takdir i\u015flemlerine ba\u015flan\u0131lmam\u0131\u015f ve fakat mevcut belge ve bulgular \u00e7er\u00e7evesinde i\u015flem yap\u0131lmas\u0131na y\u00f6nelik idarece kanaat olu\u015fan m\u00fckellef i\u00e7in yeni ihdas edilen bir \u00f6n \u00e7al\u0131\u015fma olarak Vergi Usul Kanunu i\u00e7erisinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">(x) 2365 Say\u0131l\u0131 Kanun\u2019un 89\u2019uncu maddesi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Vergi Usul Kanunu\u2019nun 370\u2019inci maddesi \u201cCezaland\u0131r\u0131lmayacak olan \u015fekle ait usuls\u00fczl\u00fckler\u201d ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-izaha-davet","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi hukukunda \u2018izaha davet\u2019","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":99,"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":15363,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15264,"locale":"tr","category_id":73,"title":"Vergi hukukunda \u2018izaha davet\u2019","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\">Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 6728 Say\u0131l\u0131 Kanun\u2019un 22\u2019nci maddesiyle Vergi Usul Kanunu\u2019nun daha \u00f6nce y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f bulunan 370\u2019nci maddesi \u201c\u0130zaha davet\u201d ba\u015fl\u0131\u011f\u0131 ile yeniden d\u00fczenlenmi\u015f, 9 A\u011fustos 2016 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. (x)<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesi gere\u011fi olarak;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi incelemesine ba\u015flan\u0131lmadan veya takdir komisyonuna sevk edilmeden \u00f6nce verginin ziyaa u\u011frad\u0131\u011f\u0131na delalet eden emareler bulundu\u011funa dair yetkili merciler taraf\u0131ndan yap\u0131lm\u0131\u015f \u00f6n tespitler hakk\u0131nda tespit tarihine kadar ihbarda bulunulmam\u0131\u015f olmas\u0131 kayd\u0131yla m\u00fckellefler izaha davet edilebilecek. Kendisine izaha davet yaz\u0131s\u0131 tebli\u011f edilen m\u00fckellefler, davet konusu tespitle s\u0131n\u0131rl\u0131 olarak \u201cVergi Usul Kanunu\u2019nun 371\u2019inci maddesinde yer alan pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden\u201d yararlanamayacak.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130zaha davet yaz\u0131s\u0131n\u0131n m\u00fckellefe tebli\u011f tarihinden itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde m\u00fckellefin izahta bulunmas\u0131 durumunda;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> M\u00fckelleflerce yap\u0131lan izah (konuya ili\u015fkin a\u00e7\u0131klama) sonucu vergi ziya\u0131na (kayb\u0131na) sebebiyet verilmedi\u011finin idarece anla\u015f\u0131lmas\u0131 halinde m\u00fckellefler s\u00f6z konusu tespitle ilgili olarak vergi incelemesine tabi tutulmayacak veya konuya ili\u015fkin olarak matrah tespiti i\u00e7in takdir komisyonuna sevk edilmeyecek.<\/span><br><span class=\"large\"><strong>-<\/strong> M\u00fckellefler taraf\u0131ndan verilen bilgi ve konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 15 g\u00fcn i\u00e7erisinde daha \u00f6nce hi\u00e7 verilmemi\u015f olan vergi beyannamelerinin verilmesi, eksik veya yanl\u0131\u015f yap\u0131lan vergi beyan\u0131n\u0131n tamamlanmas\u0131 veya d\u00fczeltilmesi ve \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan vergilerin, \u00f6demenin gecikti\u011fi her ay ve kesri i\u00e7in Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 Say\u0131l\u0131 Kanun\u2019un 51\u2019inci maddesinde belirtilen nispette uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamla ayn\u0131 s\u00fcrede \u00f6denmesi ko\u015fuluyla vergi ziya\u0131 cezas\u0131, ziyaa u\u011frat\u0131lan vergi \u00fczerinden y\u00fczde 20 oran\u0131nda kesilecek.<\/span><\/p>  <p><span class=\"large\">Bu uygulama m\u00fckellef hakk\u0131nda vergi incelemesi yap\u0131lmas\u0131na ve gerekirse tarhiyat\u0131n ikmaline engel te\u015fkil etmeyecek. Ba\u015fka bir anlat\u0131mla; s\u00f6z konusu m\u00fckellef i\u00e7in gerekli inceleme yap\u0131lacak ve bu ba\u011flamda da ek tarhiyat yap\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce idarece yap\u0131lm\u0131\u015f olan \u00f6n tespitler; ziyaa u\u011frat\u0131lan verginin Vergi Usul Kanunu\u2019nun 359\u2019uncu maddesinde yer alan \u201cKa\u00e7ak\u00e7\u0131l\u0131k Su\u00e7lar\u0131na\u2019\u2019na y\u00f6nelik fiillerden kaynaklanmas\u0131 halinde m\u00fckellef hakk\u0131nda Vergi Usul Kanunu\u2019nun izaha davet h\u00fckm\u00fc uygulanmayacak, m\u00fckellef ve\/veya sorumlu hakk\u0131nda gerekli inceleme yap\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Ancak; sahte veya i\u00e7eri\u011fi itibar\u0131yla ger\u00e7e\u011fi yans\u0131tmayan, (muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131) belge tutar\u0131n\u0131n; her bir belge itibar\u0131yla 50 bin T\u00fcrk Liras\u0131\u2019n\u0131 ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131mlar\u0131n\u0131n y\u00fczde 5\u2019ini a\u015fmamas\u0131 ko\u015fuluyla m\u00fckellefler izaha davet edilebilecek. Yap\u0131lan yeni d\u00fczenlemede Vergi Usul Kanunu\u2019nun 370\u2019inci maddesinde yer alan 50 bin T\u00fcrk Liras\u0131 her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu\u2019nun m\u00fckerrer 298 maddesi (B) f\u0131kras\u0131nca yeniden belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak belirlenecek. Bu oran Maliye Bakanl\u0131\u011f\u0131nca yay\u0131mlanan Vergi Usul Kanunu 474 numaral\u0131 Genel Tebli\u011f uyar\u0131nca 2016 y\u0131l\u0131 i\u00e7in y\u00fczde 3.83 olarak belirlenmi\u015f bulunmaktad\u0131r. (11 Kas\u0131m 2016 g\u00fcn ve 29885 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 \u00f6n tespitin niteli\u011fini, izaha davetin \u015feklini ve kapsam\u0131n\u0131, daveti yapacak ve yap\u0131lan izah\u0131 de\u011ferlendirecek mercii, davet yapacaklar\u0131, yap\u0131lan izahta kullan\u0131lacak bilgi ve belgeler ile uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun daha \u00f6nce y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f bulunan 370\u2019inci maddesinin \u201c\u0130zaha davet\u201d ba\u015fl\u0131\u011f\u0131 ile farkl\u0131 bir \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131ndaki ama\u00e7 daha \u00f6nce idarece yap\u0131lan tespitler nedeniyle incelemeye al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclen m\u00fckelleflerin vergi ziya\u0131na neden olan fiillerinin hukuki niteliklerinin mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde de\u011ferlemesini yaparak, mevcut durumu kesin bir \u015fekilde belirlemeye y\u00f6neliktir. Bu ba\u011flamda s\u00f6z konusu de\u011ferlemeleri bu konuda olu\u015fturulacak \u201c\u0130zah De\u011ferlendirme Komisyonlar\u0131\u201d yapacak.<\/span><\/p>  <p><span class=\"large\">\u0130zaha davet hen\u00fcz haklar\u0131nda vergi incelemesine ve takdir i\u015flemlerine ba\u015flan\u0131lmam\u0131\u015f ve fakat mevcut belge ve bulgular \u00e7er\u00e7evesinde i\u015flem yap\u0131lmas\u0131na y\u00f6nelik idarece kanaat olu\u015fan m\u00fckellef i\u00e7in yeni ihdas edilen bir \u00f6n \u00e7al\u0131\u015fma olarak Vergi Usul Kanunu i\u00e7erisinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">(x) 2365 Say\u0131l\u0131 Kanun\u2019un 89\u2019uncu maddesi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Vergi Usul Kanunu\u2019nun 370\u2019inci maddesi \u201cCezaland\u0131r\u0131lmayacak olan \u015fekle ait usuls\u00fczl\u00fckler\u201d ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-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":"Vergi hukukunda \u2018izaha davet\u2019","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":99,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}