{"status":true,"post":{"id":12782,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:30","created_at":"2015-11-24T21:00:00.000000Z","updated_at":"2022-10-21T06:19:30.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12782,"is_featured":0,"title":"Vergilendirmede zamana\u015f\u0131m\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 113\u2019\u00fcnc\u00fc maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201czamana\u015f\u0131m\u0131, s\u00fcre ge\u00e7mesi suretiyle vergi alaca\u011f\u0131n\u0131n kalkmas\u0131d\u0131r.\u201d Bu ba\u011flamda \u201czamana\u015f\u0131m\u0131, m\u00fckellefin bu hususta bir m\u00fcracaat\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n h\u00fck\u00fcm ifade eder.\u201d<\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 114\u2019\u00fcnc\u00fc maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cvergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flayarak 5 y\u0131l i\u00e7inde tarih ve m\u00fckellefe tebli\u011f edilmeyen vergiler zamana\u015f\u0131m\u0131na u\u011frar.\u201d<\/span><\/p>  <p><span class=\"large\">Ancak, \u201cvergi dairesince matrah takdiri i\u00e7in takdir komisyonuna ba\u015fvurulmas\u0131, zamana\u015f\u0131m\u0131n\u0131\u201d durdurmaktad\u0131r. Duran zamana\u015f\u0131m\u0131 mezkur (s\u00f6z konusu) komisyon karar\u0131n\u0131n vergi dairesine tevdiini (ula\u015fmas\u0131n\u0131) takip eden g\u00fcnler itibaren kald\u0131\u011f\u0131 yerden i\u015flemeye devam eder. Ancak i\u015flemeyen s\u00fcre her hal ve takdirde 1 y\u0131ldan fazla olamaz.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yand\u0131n Vergi Usul Kanunu\u2019nun 374\/1\u2019inci maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cvergi ziya\u0131 cezas\u0131nda cezan\u0131n ba\u011fl\u0131 oldu\u011fu vergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden; 353 ve m\u00fckerrer 355\u2019inci maddeler uyar\u0131nca kesilecek usuls\u00fczl\u00fck cezalar\u0131nda, usuls\u00fczl\u00fc\u011f\u00fcn yap\u0131laca\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden ba\u015flayarak 5 y\u0131ll\u0131k s\u00fcre ge\u00e7tikten sonra vergi cezas\u0131 kesilmez\u201d denildikten sonra, 114\u2019\u00fcnc\u00fc maddesinde yer alan h\u00fckm\u00fcn ceza zamana\u015f\u0131m\u0131 i\u00e7inde ge\u00e7erli oldu\u011fu ifade edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 138\u2019inci maddesinde \u201cinceleme; neticesi al\u0131nmam\u0131\u015f hesap d\u00f6nemi de dahil olmak \u00fczere, tarh zamana\u015f\u0131m\u0131 s\u00fcresi sonuna kadar her zaman yap\u0131labilir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Dolay\u0131s\u0131yla vergi incelemesi yap\u0131labilmesi i\u00e7in tarh zamana\u015f\u0131m\u0131 s\u00fcresinin dolmamas\u0131 gerekmektedir. Bu ba\u011flamda da tarh zamana\u015f\u0131m\u0131n\u0131n dolduktan sonra m\u00fckellef hakk\u0131nda inceleme yapma olana\u011f\u0131 ortadan kalkmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Uygulamada zaman-zaman zamana\u015f\u0131m\u0131 s\u00fcresinin son g\u00fcnlerinde incelemeye al\u0131nan m\u00fckelleflerin hesap ve i\u015flemlerinin takdir komisyonuna sevk edildi\u011fi ve bu a\u015famada da uzayan zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7in de vergi incelemesi yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 114\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak; \u201cvergi dairesince matrah takdiri i\u00e7in takdir komisyonuna ba\u015fvurulmas\u0131, zamana\u015f\u0131m\u0131n\u0131 durdurur.\u201d Ancak; bu a\u015famada i\u015flemeyen s\u00fcre s\u0131n\u0131rl\u0131 tutulmu\u015f olup her hal ve takdirde 1 y\u0131ldan fazla olamaz.<\/span><\/p>  <p><span class=\"large\">Oysa Vergi Usul Kanunu\u2019nun 30\u2019uncu maddesi uyar\u0131nca \u201cvergi matrah\u0131n\u0131n tamamen veya k\u0131smen defter, kay\u0131t ve belgelere veya kanuni \u00f6l\u00e7\u00fclere dayan\u0131larak tespitine imkan bulunmayan hallerde takdir komisyonlar\u0131 taraf\u0131ndan takdir edilen veya vergi incelemesi yapmaya yetkili olanlarca d\u00fczenlenmi\u015f vergi inceleme raporlar\u0131nda belirtilen matrah veya matrah k\u0131sm\u0131 \u00fczerinden vergi tarh olunmas\u0131d\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla; vergi incelemesi yapmaya yetki olanlarca d\u00fczenlenen inceleme raporlar\u0131nda yer alan matrah veya matrah k\u0131sm\u0131 re\u2019sen takdir edilmi\u015f kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">Her \u015feyden \u00f6nce matrah takdiri i\u00e7in takdir komisyonuna sevk i\u015fleminin zamana\u015f\u0131m\u0131 s\u00fcresini uzatabilmesi i\u00e7in ortada ger\u00e7ek bir takdire sevk nedeninin bulunmas\u0131 gerekmektedir. Bir ba\u015fka anlat\u0131mla ortada ger\u00e7ek bir takdire sevk nedeni yoksa bu takdirde yap\u0131lan incelemelerin takdire sevki zamana\u015f\u0131m\u0131 s\u00fcresini kesme ve\/veya durdurma amac\u0131na y\u00f6nelik olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; inceleme elaman\u0131n\u0131n kendisi taraf\u0131ndan yap\u0131lacak i\u015flemin zamana\u015f\u0131m\u0131n\u0131 durdurmayacak olmas\u0131 nedeniyle, kendi yetkisi olmas\u0131na ra\u011fmen konuyu takdir komisyonuna g\u00f6ndermesi i\u015fleminde de sonucun de\u011fi\u015fmemesi gerekir. Bir ba\u015fka anlat\u0131mla yasal d\u00fczenlemelere ayk\u0131r\u0131 olarak yap\u0131lan bir i\u015flemin yasalar taraf\u0131ndan korunmas\u0131 hukuken kabul edilebilir bir uygulama ve\/veya tercih olarak kabul edilemez.<\/span><br><span class=\"large\"> Ger\u00e7ekte normal zamana\u015f\u0131m\u0131 s\u00fcresi dolduktan sonra, duran zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7erisinde inceleme elaman\u0131 taraf\u0131ndan idari bir sonu\u00e7 do\u011furabilecek i\u015flem yap\u0131lmas\u0131 hukuken m\u00fcmk\u00fcn de\u011fildir. \u0130nceleme eleman\u0131n\u0131n normal ko\u015fullarda i\u015flemin takdire sevkinden sonra elindeki bilgi ve belgeleri takdir komisyonuna g\u00f6ndermesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Uygulamada ya\u015fanan y\u00f6ntem ve sorunlar dikkate al\u0131nd\u0131\u011f\u0131nda; <\/span><\/p>  <p><span class=\"large\">- Takdire sevk ve vergi inceleme i\u015flemleri i\u00e7in ilgili kanunda \u00e7ok zaruri ve \u00f6zel haller d\u0131\u015f\u0131nda zamana\u015f\u0131m\u0131 s\u00fcresinin dolmas\u0131na az s\u00fcre kalan durumlarda vergi incelemesi yap\u0131lmas\u0131 isteminin s\u0131n\u0131rland\u0131r\u0131lmas\u0131, <\/span><\/p>  <p><span class=\"large\">- Takdire sevk i\u015fleminin yap\u0131lmas\u0131 hal\u0131nda m\u00fckellefe bilgi verilmesi,<\/span><\/p>  <p><span class=\"large\">- Tarh zamana\u015f\u0131m\u0131 yan\u0131nda tahakkuk i\u015flemleri i\u00e7in de zamana\u015f\u0131m\u0131 uygulamas\u0131na gidilmesi halinde,<\/span><\/p>  <p><span class=\"large\"> G\u00fcn\u00fcm\u00fczde zamana\u015f\u0131m\u0131na y\u00f6nelik olarak uygulama sorunlar\u0131n\u0131n azalaca\u011f\u0131 beklenmektedir.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-zamanasimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergilendirmede zamana\u015f\u0131m\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":137,"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":12881,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12782,"locale":"tr","category_id":73,"title":"Vergilendirmede zamana\u015f\u0131m\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 113\u2019\u00fcnc\u00fc maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201czamana\u015f\u0131m\u0131, s\u00fcre ge\u00e7mesi suretiyle vergi alaca\u011f\u0131n\u0131n kalkmas\u0131d\u0131r.\u201d Bu ba\u011flamda \u201czamana\u015f\u0131m\u0131, m\u00fckellefin bu hususta bir m\u00fcracaat\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n h\u00fck\u00fcm ifade eder.\u201d<\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 114\u2019\u00fcnc\u00fc maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cvergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flayarak 5 y\u0131l i\u00e7inde tarih ve m\u00fckellefe tebli\u011f edilmeyen vergiler zamana\u015f\u0131m\u0131na u\u011frar.\u201d<\/span><\/p>  <p><span class=\"large\">Ancak, \u201cvergi dairesince matrah takdiri i\u00e7in takdir komisyonuna ba\u015fvurulmas\u0131, zamana\u015f\u0131m\u0131n\u0131\u201d durdurmaktad\u0131r. Duran zamana\u015f\u0131m\u0131 mezkur (s\u00f6z konusu) komisyon karar\u0131n\u0131n vergi dairesine tevdiini (ula\u015fmas\u0131n\u0131) takip eden g\u00fcnler itibaren kald\u0131\u011f\u0131 yerden i\u015flemeye devam eder. Ancak i\u015flemeyen s\u00fcre her hal ve takdirde 1 y\u0131ldan fazla olamaz.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yand\u0131n Vergi Usul Kanunu\u2019nun 374\/1\u2019inci maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cvergi ziya\u0131 cezas\u0131nda cezan\u0131n ba\u011fl\u0131 oldu\u011fu vergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden; 353 ve m\u00fckerrer 355\u2019inci maddeler uyar\u0131nca kesilecek usuls\u00fczl\u00fck cezalar\u0131nda, usuls\u00fczl\u00fc\u011f\u00fcn yap\u0131laca\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden ba\u015flayarak 5 y\u0131ll\u0131k s\u00fcre ge\u00e7tikten sonra vergi cezas\u0131 kesilmez\u201d denildikten sonra, 114\u2019\u00fcnc\u00fc maddesinde yer alan h\u00fckm\u00fcn ceza zamana\u015f\u0131m\u0131 i\u00e7inde ge\u00e7erli oldu\u011fu ifade edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 138\u2019inci maddesinde \u201cinceleme; neticesi al\u0131nmam\u0131\u015f hesap d\u00f6nemi de dahil olmak \u00fczere, tarh zamana\u015f\u0131m\u0131 s\u00fcresi sonuna kadar her zaman yap\u0131labilir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Dolay\u0131s\u0131yla vergi incelemesi yap\u0131labilmesi i\u00e7in tarh zamana\u015f\u0131m\u0131 s\u00fcresinin dolmamas\u0131 gerekmektedir. Bu ba\u011flamda da tarh zamana\u015f\u0131m\u0131n\u0131n dolduktan sonra m\u00fckellef hakk\u0131nda inceleme yapma olana\u011f\u0131 ortadan kalkmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Uygulamada zaman-zaman zamana\u015f\u0131m\u0131 s\u00fcresinin son g\u00fcnlerinde incelemeye al\u0131nan m\u00fckelleflerin hesap ve i\u015flemlerinin takdir komisyonuna sevk edildi\u011fi ve bu a\u015famada da uzayan zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7in de vergi incelemesi yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 114\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak; \u201cvergi dairesince matrah takdiri i\u00e7in takdir komisyonuna ba\u015fvurulmas\u0131, zamana\u015f\u0131m\u0131n\u0131 durdurur.\u201d Ancak; bu a\u015famada i\u015flemeyen s\u00fcre s\u0131n\u0131rl\u0131 tutulmu\u015f olup her hal ve takdirde 1 y\u0131ldan fazla olamaz.<\/span><\/p>  <p><span class=\"large\">Oysa Vergi Usul Kanunu\u2019nun 30\u2019uncu maddesi uyar\u0131nca \u201cvergi matrah\u0131n\u0131n tamamen veya k\u0131smen defter, kay\u0131t ve belgelere veya kanuni \u00f6l\u00e7\u00fclere dayan\u0131larak tespitine imkan bulunmayan hallerde takdir komisyonlar\u0131 taraf\u0131ndan takdir edilen veya vergi incelemesi yapmaya yetkili olanlarca d\u00fczenlenmi\u015f vergi inceleme raporlar\u0131nda belirtilen matrah veya matrah k\u0131sm\u0131 \u00fczerinden vergi tarh olunmas\u0131d\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla; vergi incelemesi yapmaya yetki olanlarca d\u00fczenlenen inceleme raporlar\u0131nda yer alan matrah veya matrah k\u0131sm\u0131 re\u2019sen takdir edilmi\u015f kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">Her \u015feyden \u00f6nce matrah takdiri i\u00e7in takdir komisyonuna sevk i\u015fleminin zamana\u015f\u0131m\u0131 s\u00fcresini uzatabilmesi i\u00e7in ortada ger\u00e7ek bir takdire sevk nedeninin bulunmas\u0131 gerekmektedir. Bir ba\u015fka anlat\u0131mla ortada ger\u00e7ek bir takdire sevk nedeni yoksa bu takdirde yap\u0131lan incelemelerin takdire sevki zamana\u015f\u0131m\u0131 s\u00fcresini kesme ve\/veya durdurma amac\u0131na y\u00f6nelik olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; inceleme elaman\u0131n\u0131n kendisi taraf\u0131ndan yap\u0131lacak i\u015flemin zamana\u015f\u0131m\u0131n\u0131 durdurmayacak olmas\u0131 nedeniyle, kendi yetkisi olmas\u0131na ra\u011fmen konuyu takdir komisyonuna g\u00f6ndermesi i\u015fleminde de sonucun de\u011fi\u015fmemesi gerekir. Bir ba\u015fka anlat\u0131mla yasal d\u00fczenlemelere ayk\u0131r\u0131 olarak yap\u0131lan bir i\u015flemin yasalar taraf\u0131ndan korunmas\u0131 hukuken kabul edilebilir bir uygulama ve\/veya tercih olarak kabul edilemez.<\/span><br><span class=\"large\"> Ger\u00e7ekte normal zamana\u015f\u0131m\u0131 s\u00fcresi dolduktan sonra, duran zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7erisinde inceleme elaman\u0131 taraf\u0131ndan idari bir sonu\u00e7 do\u011furabilecek i\u015flem yap\u0131lmas\u0131 hukuken m\u00fcmk\u00fcn de\u011fildir. \u0130nceleme eleman\u0131n\u0131n normal ko\u015fullarda i\u015flemin takdire sevkinden sonra elindeki bilgi ve belgeleri takdir komisyonuna g\u00f6ndermesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Uygulamada ya\u015fanan y\u00f6ntem ve sorunlar dikkate al\u0131nd\u0131\u011f\u0131nda; <\/span><\/p>  <p><span class=\"large\">- Takdire sevk ve vergi inceleme i\u015flemleri i\u00e7in ilgili kanunda \u00e7ok zaruri ve \u00f6zel haller d\u0131\u015f\u0131nda zamana\u015f\u0131m\u0131 s\u00fcresinin dolmas\u0131na az s\u00fcre kalan durumlarda vergi incelemesi yap\u0131lmas\u0131 isteminin s\u0131n\u0131rland\u0131r\u0131lmas\u0131, <\/span><\/p>  <p><span class=\"large\">- Takdire sevk i\u015fleminin yap\u0131lmas\u0131 hal\u0131nda m\u00fckellefe bilgi verilmesi,<\/span><\/p>  <p><span class=\"large\">- Tarh zamana\u015f\u0131m\u0131 yan\u0131nda tahakkuk i\u015flemleri i\u00e7in de zamana\u015f\u0131m\u0131 uygulamas\u0131na gidilmesi halinde,<\/span><\/p>  <p><span class=\"large\"> G\u00fcn\u00fcm\u00fczde zamana\u015f\u0131m\u0131na y\u00f6nelik olarak uygulama sorunlar\u0131n\u0131n azalaca\u011f\u0131 beklenmektedir.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-zamanasimi","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":"Vergilendirmede zamana\u015f\u0131m\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":137,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}