{"status":true,"post":{"id":34128,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:32:27","created_at":"2022-07-28T21:00:00.000000Z","updated_at":"2022-10-24T18:32:27.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34128,"is_featured":0,"title":"Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda hapis cezalar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131ld\u0131","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 359\u2019uncu maddesinde vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturan eylemler ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi kanunlar\u0131na g\u00f6re tutulan veya d\u00fczenlenen ve saklanma ve ibraz mecburiyeti bulunan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Defter ve kay\u0131tlarda hesap ve muhasebe hileleri yapmak, ger\u00e7ek olmayan veya kayda konu i\u015flemlerle ilgisi bulunmayan ki\u015filer ad\u0131na hesap a\u00e7mak veya defterlere kayd\u0131 gereken hesap ve i\u015flemleri vergi matrah\u0131n\u0131n azalmas\u0131 sonucunu do\u011furacak \u015fekilde tamamen veya k\u0131smen ba\u015fka defter, belge veya di\u011fer kay\u0131tl\u0131 ortamlar\u0131na kaydetmek,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Defter, kay\u0131t ve belgeleri tahrif etmek veya gizlemek veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlemek veya bu belgeleri kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK md.359\/a). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda 18 aydan \u00fc\u00e7 y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131lm\u0131\u015f ve be\u015f y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Vergi kanunlar\u0131 uyar\u0131nca tutulan veya d\u00fczenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kay\u0131t ve belgeleri yok etmek veya defter sahifelerini yok ederek yerine ba\u015fka yapraklar koymak veya hi\u00e7 yaprak koymamak veya bu belgeleri kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/b). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ancak Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile anla\u015fmas\u0131 bulunan ki\u015filerin basabilece\u011fi belgeleri Bakanl\u0131k ile anla\u015fmas\u0131 olmad\u0131\u011f\u0131 halde basmak veya bilerek kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/c). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda iki y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Hazine ve Maliye Bakanl\u0131\u011f\u0131nca yetkilendirilmedi\u011fi halde, \u00f6deme kaydedici cihaz m\u00fchr\u00fcn\u00fc kald\u0131rmak, donan\u0131m veya yaz\u0131l\u0131m\u0131n\u0131 de\u011fi\u015ftirmek veya yetkilendirilmi\u015f olsun ya da olmas\u0131n \u00f6deme kaydedici cihaz\u0131n haf\u0131za birimlerine, elektronik devre elemanlar\u0131na veya harici donan\u0131m veya yaz\u0131l\u0131mlarla olan ba\u011flant\u0131 sistemine ya da kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f\u0131n \u00f6nlenmesi i\u00e7in kurulan ve denetim sistemleri veya ilgili di\u011fer fiziksel veya bili\u015fim yoluyla m\u00fcdahale ederek; ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali belge veya bilgilerin cihazda kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 engellemek, cihazda kay\u0131t alt\u0131na al\u0131nan bilgileri de\u011fi\u015ftirmek veya silmek, \u00f6deme kaydedici cihaz veya ba\u011flant\u0131l\u0131 di\u011fer donan\u0131m ve sistemler ya da kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f\u0131n \u00f6nlenmesi i\u00e7in kurulan elektronik kontrol ve denetim sistemleri veya ilgili di\u011fer sistemler taraf\u0131ndan Hazine ve Maliye Bakanl\u0131\u011f\u0131 veya di\u011fer kamu kurum ve kurulu\u015flar\u0131na elektronik ortamda iletilmesi gereken belge, bilgi veya verilerin iletilmesini \u00f6nlemek veya bunlar\u0131n ger\u00e7e\u011fe uygun olmayan \u015fekilde iletilmesine sebebiyet vermek su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/\u00e7). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-kacakciligi-suclarinda-hapis-cezalarinin-ust-siniri-artirildi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda hapis cezalar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131ld\u0131","meta_description":"DR. VEYS\u0130 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":1116,"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":34227,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34128,"locale":"tr","category_id":73,"title":"Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda hapis cezalar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131ld\u0131","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 359\u2019uncu maddesinde vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturan eylemler ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi kanunlar\u0131na g\u00f6re tutulan veya d\u00fczenlenen ve saklanma ve ibraz mecburiyeti bulunan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Defter ve kay\u0131tlarda hesap ve muhasebe hileleri yapmak, ger\u00e7ek olmayan veya kayda konu i\u015flemlerle ilgisi bulunmayan ki\u015filer ad\u0131na hesap a\u00e7mak veya defterlere kayd\u0131 gereken hesap ve i\u015flemleri vergi matrah\u0131n\u0131n azalmas\u0131 sonucunu do\u011furacak \u015fekilde tamamen veya k\u0131smen ba\u015fka defter, belge veya di\u011fer kay\u0131tl\u0131 ortamlar\u0131na kaydetmek,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Defter, kay\u0131t ve belgeleri tahrif etmek veya gizlemek veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlemek veya bu belgeleri kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK md.359\/a). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda 18 aydan \u00fc\u00e7 y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131lm\u0131\u015f ve be\u015f y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Vergi kanunlar\u0131 uyar\u0131nca tutulan veya d\u00fczenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kay\u0131t ve belgeleri yok etmek veya defter sahifelerini yok ederek yerine ba\u015fka yapraklar koymak veya hi\u00e7 yaprak koymamak veya bu belgeleri kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/b). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ancak Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile anla\u015fmas\u0131 bulunan ki\u015filerin basabilece\u011fi belgeleri Bakanl\u0131k ile anla\u015fmas\u0131 olmad\u0131\u011f\u0131 halde basmak veya bilerek kullanmak su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/c). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda iki y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Hazine ve Maliye Bakanl\u0131\u011f\u0131nca yetkilendirilmedi\u011fi halde, \u00f6deme kaydedici cihaz m\u00fchr\u00fcn\u00fc kald\u0131rmak, donan\u0131m veya yaz\u0131l\u0131m\u0131n\u0131 de\u011fi\u015ftirmek veya yetkilendirilmi\u015f olsun ya da olmas\u0131n \u00f6deme kaydedici cihaz\u0131n haf\u0131za birimlerine, elektronik devre elemanlar\u0131na veya harici donan\u0131m veya yaz\u0131l\u0131mlarla olan ba\u011flant\u0131 sistemine ya da kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f\u0131n \u00f6nlenmesi i\u00e7in kurulan ve denetim sistemleri veya ilgili di\u011fer fiziksel veya bili\u015fim yoluyla m\u00fcdahale ederek; ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali belge veya bilgilerin cihazda kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 engellemek, cihazda kay\u0131t alt\u0131na al\u0131nan bilgileri de\u011fi\u015ftirmek veya silmek, \u00f6deme kaydedici cihaz veya ba\u011flant\u0131l\u0131 di\u011fer donan\u0131m ve sistemler ya da kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f\u0131n \u00f6nlenmesi i\u00e7in kurulan elektronik kontrol ve denetim sistemleri veya ilgili di\u011fer sistemler taraf\u0131ndan Hazine ve Maliye Bakanl\u0131\u011f\u0131 veya di\u011fer kamu kurum ve kurulu\u015flar\u0131na elektronik ortamda iletilmesi gereken belge, bilgi veya verilerin iletilmesini \u00f6nlemek veya bunlar\u0131n ger\u00e7e\u011fe uygun olmayan \u015fekilde iletilmesine sebebiyet vermek su\u00e7 olarak kabul edilmi\u015ftir (VUK m.359\/\u00e7). 7394 say\u0131l\u0131 kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde ilgili eylemler hakk\u0131nda \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, 7394 say\u0131l\u0131 kanun ile hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131lm\u0131\u015f ve sekiz y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-kacakciligi-suclarinda-hapis-cezalarinin-ust-siniri-artirildi","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 ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda hapis cezalar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131ld\u0131","meta_description":"DR. 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