{"id":16439,"date":"2020-11-22T14:54:27","date_gmt":"2020-11-22T11:54:27","guid":{"rendered":"https:\/\/barlaslaw.com\/?p=16439"},"modified":"2020-11-22T14:54:27","modified_gmt":"2020-11-22T11:54:27","slug":"vergi-davalari-ve-dikkat-edilmesi-gerekenler","status":"publish","type":"post","link":"https:\/\/barlaslaw.com\/tr\/vergi-davalari-ve-dikkat-edilmesi-gerekenler\/","title":{"rendered":"Vergi Davalar\u0131 Ve Dikkat Edilmesi Gerekenler"},"content":{"rendered":"

Vergi incelemesi; sekt\u00f6rel olarak \u015fikayet \u00fczerine veya vergi idarelerinin tespiti \u00fczerine sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge, fatura d\u00fczenleyen bunlardan hareketle kullanan m\u00fckellefler bak\u0131m\u0131ndan meydana gelir.<\/p>\n

Vergi incelemesinde \u00f6ncelikli olarak m\u00fckelleflerden yasal belge ve defterler istenir. Bu durum m\u00fckelleflere ibraz yaz\u0131s\u0131 olarak tebli\u011f edilir. \u0130braz yaz\u0131s\u0131n\u0131n tebli\u011finden sonra belgeler ibraz edilmezse; o d\u00f6nemdeki indirim konusu katma de\u011fer vergi indirimlerinin reddi, VUK anlam\u0131nda ka\u00e7ak\u00e7\u0131l\u0131k (indirimi reddedilen KDV\u2019ler hakk\u0131nda 3 kat vergi ziya\u0131 cezas\u0131) ve ceza hukuku kapsam\u0131nda defter ve belge ibraz etmemekten kaynakl\u0131 su\u00e7 duyurusu gibi sonu\u00e7lar meydana gelmektedir.<\/p>\n

Vergi incelemesi sonucunda tek kat vergi ziya\u0131 cezal\u0131 tarhiyat veya 3 kat vergi cezal\u0131 tarhiyat ortaya \u00e7\u0131kabilir.<\/p>\n

Tek kat cezal\u0131 tarhiyatta m\u00fckelleflerin uzla\u015fma hakk\u0131 mevcut ancak 213 say\u0131l\u0131 Kanun madde 359 kapsam\u0131ndaki ka\u00e7ak\u00e7\u0131l\u0131k fiilleri tespit edilmi\u015fse 3 kat cezal\u0131 tarhiyat ortaya \u00e7\u0131kar ve m\u00fckelleflerin uzla\u015fma hakk\u0131 yoktur. Bu durumda m\u00fckellefe ihbarname tebli\u011f edildikten sonra 30 g\u00fcn i\u00e7inde dava a\u00e7ma zorunlulu\u011fu vard\u0131r.<\/p>\n

Vergisel uyu\u015fmazl\u0131klar\u0131n idari a\u015famada \u00e7\u00f6z\u00fcm yollar\u0131ndan biri olan uzla\u015fma; tarhiyat \u00f6ncesi ve tarhiyat sonras\u0131 uzla\u015fma olarak ikiye ayr\u0131lmaktad\u0131r.<\/p>\n

Tarhiyat \u00f6ncesi uzla\u015fmada; vergi idaresi, vergi inceleme raporu sonras\u0131nda ihbarname g\u00f6ndermeden \u00f6nce uzla\u015fma yoluna gidilebilir.<\/p>\n

Uzla\u015f\u0131lmazsa m\u00fckellefe vergi ceza ihbarnamesi g\u00f6nderildikten sonra 30 g\u00fcn i\u00e7inde dava a\u00e7\u0131lmal\u0131d\u0131r.<\/p>\n

Tarhiyat sonras\u0131 uzla\u015fmada ba\u015fvuru, ba\u015fvurunun de\u011ferlendirilmesi esnas\u0131nda dava a\u00e7ma s\u00fcresi durur. 15 g\u00fcn veya daha az s\u00fcre kalm\u0131\u015fsa ya da s\u00fcre bitmi\u015fse, uzla\u015f\u0131lamad\u0131\u011f\u0131na ili\u015fkin uzla\u015fma tutana\u011f\u0131 d\u00fczenlenmesinden sonra dava a\u00e7mak i\u00e7in 15 g\u00fcnl\u00fck ek s\u00fcre verilir.<\/p>\n

Uzla\u015fma, vergi davas\u0131 a\u00e7ma yolunu kapatmaktad\u0131r.<\/p>\n

M\u00fckelleflerin hakl\u0131 olduklar\u0131n\u0131 sonradan \u00f6\u011frendikleri durumda uzla\u015fmaya kar\u015f\u0131 dava a\u00e7am\u0131yor.<\/p>\n

Dolay\u0131s\u0131yla tarhiyat \u00f6ncesi ve tarhiyat sonras\u0131 olarak bir tablo yapmak istersek;<\/p>\n

 <\/p>\n

\"\"<\/p>\n

\u0130hbarnameler aleyhine a\u00e7\u0131lan davalarda verilen kararlar\u0131n b\u00fcy\u00fck \u00e7o\u011funlu\u011fu \u201ckabul\u201d, \u201cred\u201d veya k\u0131smen kabul \/k\u0131smen\u201d \u015feklinde olu\u015fmaktad\u0131r.<\/p>\n

M\u00fckelleflerin davalar\u0131n\u0131n tamamen veya k\u0131smen reddedilmesi halinde, karara kar\u015f\u0131 itiraz veya temyiz haklar\u0131 vard\u0131r. Ancak bu \u015fekilde verilen kararlara kar\u015f\u0131 itiraz veya temyiz yoluna gidilmesi, dava konusu i\u015flemin icras\u0131n\u0131 durdurmaz. \u0130cran\u0131n durmas\u0131 i\u00e7in \u00fcst idari yarg\u0131 merciinden y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131n\u0131n al\u0131nmas\u0131 gerekmektedir.<\/p>\n

Vergi Usul Kanunu’nun 112. maddesine g\u00f6re idarenin vergi mahkemesi karar\u0131n\u0131 da nazara alarak sonuca g\u00f6re yeniden bir ihbarname d\u00fczenlemesi ve ilgilisine tebli\u011f etmesi gerekmektedir. Bu ihbarnamede hem ilk yap\u0131lan tarhiyata ili\u015fkin rakamlar hem de vergi mahkemesi karar\u0131na g\u00f6re olu\u015fan ve dolay\u0131s\u0131yla \u00f6denmesi gereken tutarlar yer al\u0131r.\u00a0Bu iki numaral\u0131 ihbarnamede ayr\u0131ca, m\u00fckellef davas\u0131n\u0131 tamamen veya k\u0131smen kaybetmi\u015fse, mahkeme karar\u0131 uyar\u0131nca \u00f6demeye mahk\u00fbm edildi\u011fi yarg\u0131 har\u00e7lar\u0131 ile gecikme faizi de yer al\u0131r.<\/p>\n

\u0130ki numaral\u0131 ihbarname, dava konusu edilen tutarlar, yani vergi ve ceza i\u00e7in, vergi mahkemesi karar\u0131 ile uyumlu olmas\u0131 ko\u015fulu ile yeni bir bor\u00e7 do\u011furan bir idari i\u015flem olmad\u0131\u011f\u0131, bir bildirim niteli\u011finde oldu\u011fu i\u00e7in dava konusu edilemez.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi incelemesi; sekt\u00f6rel olarak \u015fikayet \u00fczerine veya vergi idarelerinin tespiti \u00fczerine sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge, fatura d\u00fczenleyen bunlardan hareketle kullanan m\u00fckellefler bak\u0131m\u0131ndan meydana gelir.<\/p>\n","protected":false},"author":3,"featured_media":16445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"\nVergi Davalar\u0131 Ve Dikkat Edilmesi Gerekenler - Barlas Hukuk B\u00fcrosu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/barlaslaw.com\/tr\/vergi-davalari-ve-dikkat-edilmesi-gerekenler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Davalar\u0131 Ve Dikkat Edilmesi Gerekenler - 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