{"status":true,"post":{"id":16387,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:08:15","created_at":"2017-04-24T21:00:00.000000Z","updated_at":"2022-10-21T07:08:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16387,"is_featured":0,"title":"Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n \u00e7\u00f6z\u00fcm\u00fc ve vergi yarg\u0131s\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><span class=\"large\">Vergi Usul Kanunu\u2019nun be\u015finci kitab\u0131 \u2018Vergi Davalar\u0131\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131makta olup, 377\u2019nci maddesi uyar\u0131nca m\u00fckellefler ve kendilerine vergi cezas\u0131 kesilenler, haklar\u0131nda idarece tarh edilen vergiler ve kesilen cezalara kar\u015f\u0131 2576 say\u0131l\u0131 \u2018B\u00f6lge \u0130dare Mahkemeleri, \u0130dare Mahkemeleri ve Vergi Mahkemelerinin Kurulu\u015fu ve G\u00f6revleri Hakk\u0131nda Kanun\u2019un 6\u2019nc\u0131 maddesinde yer alan uyu\u015fmazl\u0131klar\u0131 \u00e7\u00f6z\u00fcmlemekle g\u00f6revli vergi mahkemelerinde dava a\u00e7abilmektedirler. Ayr\u0131ca vergi dairesi tadilat ve takdir komisyonlar\u0131nca tahmin ve takdir olunan matrahlara kar\u015f\u0131 da vergi mahkemelerinde dava a\u00e7\u0131labilmektedir. <\/span><br><span class=\"large\"> S\u00f6z konusu dava a\u00e7ma hakk\u0131 Vergi Usul Kanunu\u2019nun 8\u2019nci maddesi uyar\u0131nca m\u00fckellef tabiri sorumluyu da kapsad\u0131\u011f\u0131 i\u00e7in vergi sorumlular\u0131 da vergi mahkemesinde dava a\u00e7abilmektedirler.<\/span><\/p>  <p><span class=\"large\">Vergi mahkemelerinde dava a\u00e7ma s\u00fcresi \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 7\/1\u2019nci maddesinde 30 g\u00fcn olarak belirlenmi\u015f olup; \u00f6zel kanunlarda farkl\u0131 s\u00fcrelerin bulunmas\u0131 halinde bu s\u00fcrelerin ge\u00e7erli olaca\u011f\u0131 belirtilmi\u015ftir. Bu s\u00fcreler;<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanuna g\u00f6re d\u00fczenlenen \u00f6deme emirleri ve ihtiyati haciz davalar\u0131nda 7 g\u00fcn,<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun ek (I)\u2019nci maddesine g\u00f6re uzla\u015fman\u0131n vaki olmamas\u0131 durumunda, vergi mahkemesinde dava a\u00e7ma s\u00fcresi bitmi\u015f veya 15 g\u00fcnden az kalm\u0131\u015f ise dava a\u00e7ma s\u00fcresi, uzla\u015fman\u0131n vaki olmad\u0131\u011f\u0131n\u0131 i\u00e7eren tutana\u011f\u0131n m\u00fckellefe tebli\u011f tarihinden itibaren 15 g\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Vergi mahkemesinde dava a\u00e7ma s\u00fcresi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tahakkuku tahsile ba\u011fl\u0131 olan vergilerde tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tebli\u011f yap\u0131lan veya tebli\u011f yerine ge\u00e7en i\u015flemlerde, tebli\u011fin veya yerine ge\u00e7en i\u015flemin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tevkif yoluyla al\u0131nan vergilerde istihkak sahibine \u00f6demenin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tescile ba\u011fl\u0131 vergilerde tescil i\u015fleminin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130darenin dava a\u00e7mas\u0131 gereken konularda, ilgili merci veya komisyon karar\u0131n\u0131n idareye geldi\u011fi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re d\u00fczenlenen \u00f6deme emirlerine ve di\u011fer takiplere kar\u015f\u0131 tebligat\u0131n veya tebligat yerine ge\u00e7en i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen g\u00fcnden ba\u015flar.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Adresleri belli olmayanlara \u00f6zel kanunlardaki h\u00fck\u00fcmlere g\u00f6re ilan yoluyla bildirim yap\u0131lan hallerde \u00f6zel kanunlar\u0131nda aksine bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a s\u00fcre son ilan tarihini izleyen g\u00fcnden itibaren 15 g\u00fcn sonra i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 124\u2019\u00fcnc\u00fc maddesinde dava a\u00e7ma s\u00fcresi ge\u00e7tikten sonra yapt\u0131klar\u0131 d\u00fczeltme talepleri reddolunanlar \u015fikayet yolu ile Maliye Bakanl\u0131\u011f\u0131\u2019na m\u00fcracaat edebilirler. <\/span><br><span class=\"large\"> Konuya ili\u015fkin olarak ba\u015fvurunun reddi \u00fczerine veya 60 g\u00fcn i\u00e7inde cevap <\/span><span class=\"large\">vermemesi hallerinde ilgilinin dava a\u00e7ma hakk\u0131 yeniden do\u011far.<\/span><\/p>  <p><span class=\"large\">\u0130dari Yarg\u0131lama Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 10\/2 maddesi uyar\u0131nca \u201860 g\u00fcn\u2019 i\u00e7inde bir cevap verilmezse istek reddedilmi\u015f say\u0131l\u0131r. \u0130lgililer 60 g\u00fcn\u00fcn bitti\u011fi tarihten itibaren dava a\u00e7ma s\u00fcresi i\u00e7inde konusuna g\u00f6re Dan\u0131\u015ftay\u2019a, idare ve vergi mahkemelerinde dava a\u00e7abilirler. 60 g\u00fcnl\u00fck s\u00fcre i\u00e7inde idarece verilen cevap kesin de\u011filse ilgili bu cevab\u0131 isteminin reddi sayarak dava a\u00e7abilece\u011fi gibi, kesin cevab\u0131 da bekleyebilir. Bu takdirde dava s\u00fcresi i\u015flemez. Ancak bekleme s\u00fcresi ba\u015fvuru tarihinden itibaren 6 ay\u0131 ge\u00e7emez. Dava a\u00e7\u0131lmamas\u0131 veya davan\u0131n s\u00fcreden reddi hallerinde, 60 g\u00fcnl\u00fck s\u00fcrenin bitmesinden sonra yetkili idari makamlarca cevap verilirse, cevab\u0131n tebli\u011finden itibaren 60 g\u00fcn i\u00e7inde dava a\u00e7abilirler.<\/span><\/p>  <p><span class=\"large\">\u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 8\u2019inci maddesine g\u00f6re; yarg\u0131lamaya ili\u015fkin s\u00fcreler, tebli\u011f, yay\u0131n veya ilan tarihini izleyen g\u00fcnden itibaren i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Tatil g\u00fcnleri s\u00fcrelere dahildir. S\u00fcrenin son g\u00fcn\u00fc tatil g\u00fcn\u00fcne rastlarsa, s\u00fcre tatil g\u00fcn\u00fcn\u00fc izleyen ilk \u00e7al\u0131\u015fma g\u00fcn\u00fcn\u00fcn bitimine kadar uzamaktad\u0131r. Tatil s\u00f6z\u00fcnden anla\u015f\u0131lmas\u0131 gereken yasal tatil g\u00fcnleridir. <\/span><br><span class=\"large\"> Bu ba\u011flamda 394 say\u0131l\u0131 Hafta Tatili Kanunu\u2019nda ve 2429 say\u0131l\u0131 Ulusal Bayram ve Genel Tatiller Hakk\u0131ndaki Kanun\u2019da hangi g\u00fcnlerin tatil g\u00fcn\u00fc oldu\u011funa dair belirlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dava dilek\u00e7eleri g\u00f6revli ve yetkili vergi mahkemesine verildikten sonra dava a\u00e7\u0131lm\u0131\u015f say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Mahkemesi \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 14\/3\u2019\u00fcnc\u00fc maddesinde yer alan ilk incelemeyi yapt\u0131ktan sonra, usul ve \u015fekil y\u00f6n\u00fcnden ba\u015fvuruda kanuna ayk\u0131r\u0131l\u0131k olmad\u0131\u011f\u0131na kanaat getirdi\u011finde, \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 16\u2019nc\u0131 maddesinde belirlenmi\u015f bulunan tebligat ve cevap verme s\u00fcrecine ge\u00e7ilir.<\/span><\/p>  \t\t\t\t","slug":"vergi-uyusmazliklarinin-cozumu-ve-vergi-yargisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n \u00e7\u00f6z\u00fcm\u00fc ve vergi yarg\u0131s\u0131","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":105,"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":16486,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16387,"locale":"tr","category_id":73,"title":"Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n \u00e7\u00f6z\u00fcm\u00fc ve vergi yarg\u0131s\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><span class=\"large\">Vergi Usul Kanunu\u2019nun be\u015finci kitab\u0131 \u2018Vergi Davalar\u0131\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131makta olup, 377\u2019nci maddesi uyar\u0131nca m\u00fckellefler ve kendilerine vergi cezas\u0131 kesilenler, haklar\u0131nda idarece tarh edilen vergiler ve kesilen cezalara kar\u015f\u0131 2576 say\u0131l\u0131 \u2018B\u00f6lge \u0130dare Mahkemeleri, \u0130dare Mahkemeleri ve Vergi Mahkemelerinin Kurulu\u015fu ve G\u00f6revleri Hakk\u0131nda Kanun\u2019un 6\u2019nc\u0131 maddesinde yer alan uyu\u015fmazl\u0131klar\u0131 \u00e7\u00f6z\u00fcmlemekle g\u00f6revli vergi mahkemelerinde dava a\u00e7abilmektedirler. Ayr\u0131ca vergi dairesi tadilat ve takdir komisyonlar\u0131nca tahmin ve takdir olunan matrahlara kar\u015f\u0131 da vergi mahkemelerinde dava a\u00e7\u0131labilmektedir. <\/span><br><span class=\"large\"> S\u00f6z konusu dava a\u00e7ma hakk\u0131 Vergi Usul Kanunu\u2019nun 8\u2019nci maddesi uyar\u0131nca m\u00fckellef tabiri sorumluyu da kapsad\u0131\u011f\u0131 i\u00e7in vergi sorumlular\u0131 da vergi mahkemesinde dava a\u00e7abilmektedirler.<\/span><\/p>  <p><span class=\"large\">Vergi mahkemelerinde dava a\u00e7ma s\u00fcresi \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 7\/1\u2019nci maddesinde 30 g\u00fcn olarak belirlenmi\u015f olup; \u00f6zel kanunlarda farkl\u0131 s\u00fcrelerin bulunmas\u0131 halinde bu s\u00fcrelerin ge\u00e7erli olaca\u011f\u0131 belirtilmi\u015ftir. Bu s\u00fcreler;<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanuna g\u00f6re d\u00fczenlenen \u00f6deme emirleri ve ihtiyati haciz davalar\u0131nda 7 g\u00fcn,<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun ek (I)\u2019nci maddesine g\u00f6re uzla\u015fman\u0131n vaki olmamas\u0131 durumunda, vergi mahkemesinde dava a\u00e7ma s\u00fcresi bitmi\u015f veya 15 g\u00fcnden az kalm\u0131\u015f ise dava a\u00e7ma s\u00fcresi, uzla\u015fman\u0131n vaki olmad\u0131\u011f\u0131n\u0131 i\u00e7eren tutana\u011f\u0131n m\u00fckellefe tebli\u011f tarihinden itibaren 15 g\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Vergi mahkemesinde dava a\u00e7ma s\u00fcresi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tahakkuku tahsile ba\u011fl\u0131 olan vergilerde tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tebli\u011f yap\u0131lan veya tebli\u011f yerine ge\u00e7en i\u015flemlerde, tebli\u011fin veya yerine ge\u00e7en i\u015flemin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tevkif yoluyla al\u0131nan vergilerde istihkak sahibine \u00f6demenin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tescile ba\u011fl\u0131 vergilerde tescil i\u015fleminin yap\u0131ld\u0131\u011f\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130darenin dava a\u00e7mas\u0131 gereken konularda, ilgili merci veya komisyon karar\u0131n\u0131n idareye geldi\u011fi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re d\u00fczenlenen \u00f6deme emirlerine ve di\u011fer takiplere kar\u015f\u0131 tebligat\u0131n veya tebligat yerine ge\u00e7en i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen g\u00fcnden ba\u015flar.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Adresleri belli olmayanlara \u00f6zel kanunlardaki h\u00fck\u00fcmlere g\u00f6re ilan yoluyla bildirim yap\u0131lan hallerde \u00f6zel kanunlar\u0131nda aksine bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a s\u00fcre son ilan tarihini izleyen g\u00fcnden itibaren 15 g\u00fcn sonra i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 124\u2019\u00fcnc\u00fc maddesinde dava a\u00e7ma s\u00fcresi ge\u00e7tikten sonra yapt\u0131klar\u0131 d\u00fczeltme talepleri reddolunanlar \u015fikayet yolu ile Maliye Bakanl\u0131\u011f\u0131\u2019na m\u00fcracaat edebilirler. <\/span><br><span class=\"large\"> Konuya ili\u015fkin olarak ba\u015fvurunun reddi \u00fczerine veya 60 g\u00fcn i\u00e7inde cevap <\/span><span class=\"large\">vermemesi hallerinde ilgilinin dava a\u00e7ma hakk\u0131 yeniden do\u011far.<\/span><\/p>  <p><span class=\"large\">\u0130dari Yarg\u0131lama Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 10\/2 maddesi uyar\u0131nca \u201860 g\u00fcn\u2019 i\u00e7inde bir cevap verilmezse istek reddedilmi\u015f say\u0131l\u0131r. \u0130lgililer 60 g\u00fcn\u00fcn bitti\u011fi tarihten itibaren dava a\u00e7ma s\u00fcresi i\u00e7inde konusuna g\u00f6re Dan\u0131\u015ftay\u2019a, idare ve vergi mahkemelerinde dava a\u00e7abilirler. 60 g\u00fcnl\u00fck s\u00fcre i\u00e7inde idarece verilen cevap kesin de\u011filse ilgili bu cevab\u0131 isteminin reddi sayarak dava a\u00e7abilece\u011fi gibi, kesin cevab\u0131 da bekleyebilir. Bu takdirde dava s\u00fcresi i\u015flemez. Ancak bekleme s\u00fcresi ba\u015fvuru tarihinden itibaren 6 ay\u0131 ge\u00e7emez. Dava a\u00e7\u0131lmamas\u0131 veya davan\u0131n s\u00fcreden reddi hallerinde, 60 g\u00fcnl\u00fck s\u00fcrenin bitmesinden sonra yetkili idari makamlarca cevap verilirse, cevab\u0131n tebli\u011finden itibaren 60 g\u00fcn i\u00e7inde dava a\u00e7abilirler.<\/span><\/p>  <p><span class=\"large\">\u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 8\u2019inci maddesine g\u00f6re; yarg\u0131lamaya ili\u015fkin s\u00fcreler, tebli\u011f, yay\u0131n veya ilan tarihini izleyen g\u00fcnden itibaren i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Tatil g\u00fcnleri s\u00fcrelere dahildir. S\u00fcrenin son g\u00fcn\u00fc tatil g\u00fcn\u00fcne rastlarsa, s\u00fcre tatil g\u00fcn\u00fcn\u00fc izleyen ilk \u00e7al\u0131\u015fma g\u00fcn\u00fcn\u00fcn bitimine kadar uzamaktad\u0131r. Tatil s\u00f6z\u00fcnden anla\u015f\u0131lmas\u0131 gereken yasal tatil g\u00fcnleridir. <\/span><br><span class=\"large\"> Bu ba\u011flamda 394 say\u0131l\u0131 Hafta Tatili Kanunu\u2019nda ve 2429 say\u0131l\u0131 Ulusal Bayram ve Genel Tatiller Hakk\u0131ndaki Kanun\u2019da hangi g\u00fcnlerin tatil g\u00fcn\u00fc oldu\u011funa dair belirlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dava dilek\u00e7eleri g\u00f6revli ve yetkili vergi mahkemesine verildikten sonra dava a\u00e7\u0131lm\u0131\u015f say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi Mahkemesi \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 14\/3\u2019\u00fcnc\u00fc maddesinde yer alan ilk incelemeyi yapt\u0131ktan sonra, usul ve \u015fekil y\u00f6n\u00fcnden ba\u015fvuruda kanuna ayk\u0131r\u0131l\u0131k olmad\u0131\u011f\u0131na kanaat getirdi\u011finde, \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 16\u2019nc\u0131 maddesinde belirlenmi\u015f bulunan tebligat ve cevap verme s\u00fcrecine ge\u00e7ilir.<\/span><\/p>  \t\t\t\t","slug":"vergi-uyusmazliklarinin-cozumu-ve-vergi-yargisi","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 uyu\u015fmazl\u0131klar\u0131n\u0131n \u00e7\u00f6z\u00fcm\u00fc ve vergi yarg\u0131s\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":105,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}