{"id":17476,"date":"2025-03-02T01:17:50","date_gmt":"2025-03-01T22:17:50","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=17476"},"modified":"2025-03-02T02:06:38","modified_gmt":"2025-03-01T23:06:38","slug":"gumruk-beyannamesine-doviz-cinsinin-yanlis-hatali-yazilmasi-vergi-kaybi-cezasini-gerektirir-mi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=17476","title":{"rendered":"G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17476\" class=\"elementor elementor-17476\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1ee6c64f animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"1ee6c64f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6359cf2f e-con-full e-flex e-con e-child\" data-id=\"6359cf2f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4586cf55 elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4586cf55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xxl\">Makaleler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-243cacf8 elementor-headline--style-rotate elementor-widget__width-initial elementor-widget elementor-widget-animated-headline\" data-id=\"243cacf8\" data-element_type=\"widget\" data-settings=\"{&quot;headline_style&quot;:&quot;rotate&quot;,&quot;rotating_text&quot;:&quot;Vergi Hukuku\\nHukuk\\nEkonomi\\nG\\u00fcmr\\u00fck\\nDisiplin Hukuku&quot;,&quot;animation_type&quot;:&quot;typing&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;rotate_iteration_delay&quot;:2500}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"elementor-headline elementor-headline-animation-type-typing elementor-headline-letters\">\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\"> <\/span>\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">\n\t\t\t\tVergi&nbsp;Hukuku\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tHukuk\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tEkonomi\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tG\u00fcmr\u00fck\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tDisiplin&nbsp;Hukuku\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-847d2b1 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"847d2b1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-771dc06\" data-id=\"771dc06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20d1a8ed elementor-widget elementor-widget-heading\" data-id=\"20d1a8ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-9f81e55\" data-id=\"9f81e55\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-ba3dbec elementor-section-height-min-height elementor-section-content-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"ba3dbec\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-49dd6ed member-info\" data-id=\"49dd6ed\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-815696e elementor-widget elementor-widget-heading\" data-id=\"815696e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na\u0130L \u0130Nal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da71002 elementor-widget elementor-widget-heading\" data-id=\"da71002\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ankara - 1970<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e177217\" data-id=\"e177217\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d372fe3 e-flex e-con-boxed e-con e-parent\" data-id=\"d372fe3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-60fdeea e-con-full e-flex e-con e-child\" data-id=\"60fdeea\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d71208e elementor-widget elementor-widget-text-editor\" data-id=\"d71208e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: Bookman Old Style, serif;\"><span style=\"font-size: large;\"><b>\u00d6zet: G\u00fcmr\u00fck beyannamesi ekinde sunulan faturada yaz\u0131l\u0131 yabanc\u0131 para cinsinin g\u00fcmr\u00fck beyannamesine yanl\u0131\u015f yaz\u0131lmas\u0131ndan dolay\u0131 e\u015fyan\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin T\u00fcrk Liras\u0131 olarak noksan beyan edildi\u011fi iddias\u0131yla vergi kayb\u0131 cezas\u0131n\u0131n uygulan\u0131p uygulanmayaca\u011f\u0131 yaz\u0131m\u0131z\u0131n konusunu olu\u015fturmaktad\u0131r.<\/b><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c47112e elementor-widget elementor-widget-text-editor\" data-id=\"c47112e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p lang=\"tr-TR\"><b style=\"font-size: large; font-family: 'Bookman Old Style', serif;\">G\u0130R\u0130\u015e<\/b><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Devletler varl\u0131klar\u0131n\u0131 s\u00fcrd\u00fcrebilmek i\u00e7in vergilendirme yetkilerini kullanmak zorundad\u0131rlar. Anayasadan kaynaklanan vergilendirme yetkisinin s\u0131n\u0131rlar\u0131 kanunla belirlenmektedir. T\u00fcrk Vergi Hukukunda e\u015fya ithalat\u0131nda vergilendirme yetkisi 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ile d\u00fczenlenmi\u015ftir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">\u0130thal e\u015fyas\u0131n\u0131n vergilendirilmesi beyan esas\u0131na dayamaktad\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu nedenle, g\u00fcmr\u00fck vergileri miktar\u0131n\u0131n hesaplanmas\u0131nda esas olan ithal e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck k\u0131ymeti, ithalat\u00e7\u0131 taraf\u0131ndan her zaman hukuka uygun olarak beyan edilmelidir. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Ancak baz\u0131 beyan sahipleri (kendi ad\u0131na beyanda bulunan ki\u015fi veya ad\u0131na beyanda bulunan ki\u015fi) g\u00fcmr\u00fck beyannamesi ekinde sunulan faturada yaz\u0131l\u0131 yabanc\u0131 para cinsini g\u00fcmr\u00fck beyannamesine yanl\u0131\u015f\/hatal\u0131 yazmaktad\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Beyannameye yanl\u0131\u015f\/hatal\u0131 yaz\u0131lan yabanc\u0131 para cinsinin d\u00f6viz kuru faturada yaz\u0131l\u0131 d\u00f6viz kurundan d\u00fc\u015f\u00fck olmas\u0131 halinde ithal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin T\u00fcrk Liras\u0131 cinsinden noksan beyan edildi\u011fi iddia edilmek suretiyle,\u00a0<\/span><\/span><span style=\"font-family: Calibri, sans-serif; font-size: large; text-align: var(--text-align); background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--theme-font-style, inherit); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: var(--theme-font-weight); letter-spacing: var(--theme-letter-spacing); text-transform: var(--theme-text-transform);\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun<\/span><span style=\"font-family: Calibri, sans-serif; font-size: large; text-align: var(--text-align); background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--theme-font-style, inherit); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: var(--theme-font-weight); letter-spacing: var(--theme-letter-spacing); text-transform: var(--theme-text-transform);\">\u00a0<\/span><span style=\"font-size: large; font-family: Calibri, sans-serif; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--theme-palette-color-7); color: var(--theme-text-color); letter-spacing: var(--theme-letter-spacing); text-transform: var(--theme-text-transform);\">\u201cVergi Kayb\u0131na Neden Olan \u0130\u015flemlere Uygulanacak Cezalar\u201c ba\u015fl\u0131kl\u0131 234. maddesinin 1 numaral\u0131 f\u0131kras\u0131n\u0131n (b) bendi h\u00fck\u00fcmleri uyar\u0131nca noksan beyan edildi\u011fi iddia edilen k\u0131ymet \u00fczerinden hesaplanan g\u00fcmr\u00fck vergileri ve bu vergilerin \u00fc\u00e7 kat\u0131 tutar\u0131nda para cezas\u0131 istenmektedir.<\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Yaz\u0131m\u0131z\u0131n konusunu, beyanname ekinde sunulan faturada yaz\u0131l\u0131 yabanc\u0131 para d\u00f6viz kurundan daha d\u00fc\u015f\u00fck kura sahip yabanc\u0131 paran\u0131n cinsinin serbest dola\u015f\u0131ma giri\u015f beyannamesine yanl\u0131\u015f\/hatal\u0131 yaz\u0131lmas\u0131 i\u015fleminin noksan beyan, ba\u015fka bir ifade ile vergi kayb\u0131na neden bir i\u015flem olup olmad\u0131\u011f\u0131 olu\u015fturmaktad\u0131r. <\/span><\/span><\/p><ol start=\"2\" type=\"I\"><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\"><b>E\u015eYA FATURASINDA YAZILI YABANCI PARA C\u0130NS\u0130N\u0130N BEYANNAMEYE YANLI\u015e\/HATALI YAZILMASI NOKSAN KIYMET BEYANI DE\u011e\u0130LD\u0130R. VERG\u0130 KAYBI CEZASI UYGULANAMAZ<\/b><\/span><\/span><\/p><\/li><\/ol><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun \u201cVergi Kayb\u0131na Neden Olan \u0130\u015flemlere Uygulanacak Cezalar\u201c ba\u015fl\u0131kl\u0131 234. maddesinin 1 numaral\u0131 f\u0131kras\u0131n\u0131n (b) bendinde \u201c<i>K\u0131ymeti \u00fczerinden ithalat vergilerine tabi e\u015fyan\u0131n beyan edilen k\u0131ymeti 23 ila 31 inci maddelerde yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde belirlenen k\u0131ymete g\u00f6re noksan bulundu\u011fu takdirde bu noksanl\u0131\u011fa ait ithalat vergilerinden ba\u015fka verginin \u00fc\u00e7 kat\u0131 para cezas\u0131 al\u0131n\u0131r.<\/i>\u201c denilmektedir. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu h\u00fckme g\u00f6re vergi kayb\u0131na neden olan bir i\u015flem ve bu i\u015flem nedeniyle para cezas\u0131 uygulanabilmesi i\u00e7in k\u0131ymet \u00fczerinden ithalat vergilerine tabi e\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymetinin noksan beyan edildi\u011finin tespit edilmesi \u015fartt\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 60. maddesinin 1 numaral\u0131 f\u0131kras\u0131nda yaz\u0131l\u0131 beyan\u0131n, 4. f\u0131krada belirtilen beyanname ile yap\u0131laca\u011f\u0131 ve 4. f\u0131krada da g\u00fcmr\u00fck i\u015flemlerinin \u015fekil ve i\u00e7eri\u011fi y\u00f6netmelikle belirlenen beyanname ve di\u011fer belgelerle yap\u0131lmak zorunda oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">G\u00fcmr\u00fck Y\u00f6netmeli\u011fi&#8217;nin 114. maddesinde de vergilendirmeyi do\u011frudan etkileyen belgelerin g\u00fcmr\u00fck beyannamesine eklenmesinin zorunlu oldu\u011fu d\u00fczenlenmi\u015ftir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2014\/18 say\u0131l\u0131 Genelgesinde de \u201c \u2026.Vergilendirmeyi etkileyen bir belge olmas\u0131 nedeniyle G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 114. maddesi \u00e7er\u00e7evesinde faturan\u0131n ithalatta beyannameye eklenmesi zorunludur.\u201c denilmektedir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu d\u00fczenlemelere g\u00f6re ithal e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck vergilerinin hesaplanmas\u0131nda esas al\u0131nan e\u015fya sat\u0131\u015f bedelini\/k\u0131ymetini g\u00f6steren faturan\u0131n serbest dola\u015f\u0131ma giri\u015f beyannamesine eklenmesi \u015fartt\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi&#8217;nde ge\u00e7en beyanname tabiri, g\u00fcmr\u00fck beyannamesi ve eklerini ifade etmektedir. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu durumda, e\u015fyan\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymeti yabanc\u0131 para cinsinden g\u00fcmr\u00fck beyannamesi ekinde ibraz edilen fatura ile g\u00fcmr\u00fck idaresinde beyan edilmi\u015f bulunmaktad\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Ba\u015fka bir anlat\u0131mla vergi kayb\u0131na neden olabilecek noksan k\u0131ymet beyan\u0131 yoktur.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu nedenle, beyannameye yaz\u0131l\u0131 yabanc\u0131 para cinsinin d\u00f6viz kurunun beyanname ekinde sunulan faturada yaz\u0131l\u0131 d\u00f6viz kurundan d\u00fc\u015f\u00fck olmas\u0131 halinde, ithal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin noksan beyan edildi\u011fi y\u00f6n\u00fcnde iddiada bulunmak suretiyle bu noksan k\u0131ymete isabet eden g\u00fcmr\u00fck vergilerinin ve bu vergilere ba\u011fl\u0131 \u00fc\u00e7 kat\u0131 tutar\u0131nda para cezas\u0131n\u0131n istenmesi hukuki dayanaktan yoksundur. <\/span><\/span><\/p><ol start=\"3\" type=\"I\"><li><p lang=\"tr-TR\" align=\"justify\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>G\u00dcMR\u00dcK BEYANNAMES\u0130 EK\u0130NDE \u0130BRAZ ED\u0130LEN FATURADA YAZILI YABANCI PARA C\u0130NS\u0130N\u0130N BEYANNAMEYE YANLI\u015e YAZILMASI VERG\u0130 HATASIDIR. VERG\u0130 KAYBI CEZASI UYGULANMAZ.<\/b><\/span><\/span><\/span><\/p><\/li><\/ol><p lang=\"tr-TR\" align=\"justify\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Vergi hukukunda ve Dan\u0131\u015ftay kararlar\u0131nda vergiye m\u00fcteallik HESAPLARDA veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131 vergi hatas\u0131 olarak tan\u0131mlanmaktad\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Vergi hukukunda, Hesap hatalar\u0131; <\/span><\/span><\/p><ol><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Matrah hatalar\u0131, <\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Vergi miktar\u0131nda hatalar,<\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Verginin m\u00fckerrer olmas\u0131,<\/span><\/span><\/p><\/li><\/ol><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">\u015feklinde say\u0131lmakta ve vergilendirme ile ilgili beyannamede matraha ait rakamlar\u0131n eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131 da <b><i>matrah hatas\u0131<\/i><\/b> olarak tan\u0131mlanmaktad\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu nedenle, serbest dola\u015f\u0131ma giri\u015f beyannamesi ile ilgili beyannamede e\u015fya k\u0131ymetine (G\u00fcmr\u00fck vergileri matrah\u0131) ait rakamlar\u0131n eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131 da matrah hatas\u0131d\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\" align=\"justify\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\">\u00d6rne\u011fin g\u00fcmr\u00fck beyannamesine g\u00fcmr\u00fck vergisine esas al\u0131nacak tutar olarak, faturada yaz\u0131l\u0131 \u00c7\u0130N YUANI\u2019n\u0131n g\u00fcmr\u00fck beyannamesinin tescil tarihinde y\u00fcr\u00fcrl\u00fckte olan T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 sat\u0131\u015f kuru \u00fczerinden hesaplanan T\u00fcrk Liras\u0131 tutar\u0131 yaz\u0131lmas\u0131 gerekirken ayn\u0131 tarihte \u00c7\u0130N YUANI\u2019ndan 21 kat daha d\u00fc\u015f\u00fck bir de\u011fere sahip JAPON yeninin T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 yaz\u0131lmas\u0131 bir matrah hatas\u0131d\u0131r.<\/span><\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nda d\u00fczenlenen vergi kabahatleri;<\/span><\/span><\/p><ol><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Vergi kayb\u0131 kabahatleri,<\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Usuls\u00fczl\u00fck kabahati,<\/span><\/span><\/p><\/li><\/ol><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Vergi kayb\u0131 kabahatinin olu\u015fabilmesi i\u00e7in i\u015flenen fiilin vergi kayb\u0131na yol a\u00e7mas\u0131 \u015fartt\u0131r. Ger\u00e7ekle\u015ftirilen fiil vergi kayb\u0131 do\u011furmuyorsa kabahatte olu\u015fmamaktad\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\" align=\"justify\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">B<\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\">eyanname ekinde sunulan faturada yaz\u0131l\u0131 yabanc\u0131 para cinsi yerine beyannameye daha d\u00fc\u015f\u00fck bir de\u011fere sahip ba\u015fka bir yabanc\u0131 para cinsi yaz\u0131lmas\u0131 nedeniyle e\u015fya k\u0131ymetine ili\u015fkin rakam\u0131n eksik g\u00f6sterilmi\u015f olmas\u0131 sonucunda olu\u015fan matrah hatas\u0131 vergi kayb\u0131 do\u011furan bir fiil de\u011fildir.<\/span><\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">5326 say\u0131l\u0131 Kabahatler Kanunu&#8217;nun 2. maddesinde \u201c<i>Kabahat deyiminden kanunun kar\u015f\u0131l\u0131\u011f\u0131nda idari yapt\u0131r\u0131mlar uygulanmas\u0131n\u0131 \u00f6ng\u00f6rd\u00fc\u011f\u00fc haks\u0131zl\u0131k anla\u015f\u0131l\u0131r.<\/i>\u201c denilmektedir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu h\u00fckme g\u00f6re idari yapt\u0131r\u0131m ba\u015fka bir ifade ile kabahat fiiline ceza uygulanabilmesi i\u00e7in kanunda uygulanacak cezan\u0131n belirtilmesi \u015fartt\u0131r.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun matrah hatas\u0131 yap\u0131lmak suretiyle g\u00fcmr\u00fck k\u0131ymetinin beyannameye eksik yaz\u0131lmas\u0131 halinde vergi kayb\u0131 cezas\u0131 d\u00fczenlenece\u011fine dair bir h\u00fck\u00fcm yoktur. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu nedenle, beyanname ekinde sunulan faturada yaz\u0131l\u0131 d\u00f6viz kurundan d\u00fc\u015f\u00fck kura sahip yabanc\u0131 para cinsinin yaz\u0131lmas\u0131 nedeniyle olu\u015fan matrah hatas\u0131 nedeniyle vergi kayb\u0131 cezas\u0131 uygulanmas\u0131 hukuka ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerine ayk\u0131r\u0131d\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\"><b>SONU\u00c7:<\/b><\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">\u0130thalatta e\u015fyan\u0131n vergilendirilmesi beyan esas\u0131na dayanmaktad\u0131r. Beyan esas\u0131nda beyan sahibi taraf\u0131ndan d\u00fczenlenen Serbest Dola\u015f\u0131ma Giri\u015f beyannamesi ve ekleri g\u00fcmr\u00fck idaresine verilmektedir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">\u0130thal e\u015fyas\u0131n\u0131n yabanc\u0131 para cinsinden g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin yaz\u0131l\u0131 oldu\u011fu fatura, g\u00fcmr\u00fck beyannamesi ekinde g\u00fcmr\u00fck idaresinde beyan edilmektedir. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Beyanname tabiri, beyanname ve eklerini de ifade etmektedir.<\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Ayr\u0131ca, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun matrah hatas\u0131 yap\u0131lmak suretiyle g\u00fcmr\u00fck k\u0131ymetinin beyannameye eksik yaz\u0131lmas\u0131 halinde vergi kayb\u0131 cezas\u0131 d\u00fczenlenece\u011fine dair bir h\u00fck\u00fcm de bulunmamaktad\u0131r. <\/span><\/span><\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">Bu nedenle, beyannameye yaz\u0131l\u0131 yabanc\u0131 para cinsinin d\u00f6viz kuru beyanname ekinde sunulan faturada yaz\u0131l\u0131 d\u00f6viz kurundan d\u00fc\u015f\u00fck olmas\u0131 halinde ithal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin noksan beyan edildi\u011fi y\u00f6n\u00fcnde iddiada bulunmak suretiyle bu noksan k\u0131ymete isabet eden g\u00fcmr\u00fck vergilerinin ve bu vergilere ba\u011fl\u0131 \u00fc\u00e7 kat\u0131 tutar\u0131nda para cezas\u0131n\u0131n istenmesi hukuki dayanaktan yoksundur. <\/span><\/span><\/p><p lang=\"tr-TR\">\u00a0<\/p><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\"><b><i>KAYNAK\u00c7A<\/i><\/b>:<\/span><\/span><\/p><ul><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu<\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">5326 say\u0131l\u0131 Kabahatler Kanunu<\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">G\u00fcmr\u00fck Y\u00f6netmeli\u011fi<\/span><\/span><\/p><\/li><li><p lang=\"tr-TR\"><span style=\"font-family: Calibri, sans-serif;\"><span style=\"font-size: large;\">G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genelgesi 2014\/18<\/span><\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false true\" class=\"elementor-element elementor-element-55933143 e-flex e-con-boxed e-con e-parent\" data-id=\"55933143\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f99ef82 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f99ef82\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u0130\u011eER G\u00dcMR\u00dcK MAKALELER\u0130<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5210bf64 elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"5210bf64\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">G\u00fcncel Duyurular &amp; Haberler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-437fa676 e-flex e-con-boxed e-con e-child\" data-id=\"437fa676\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66f8124f elementor-widget elementor-widget-eael-post-carousel\" data-id=\"66f8124f\" data-element_type=\"widget\" data-settings=\"{&quot;items&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;items_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;items_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]}}\" data-widget_type=\"eael-post-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div 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href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=17476\"><\/a><\/div><div class=\"eael-entry-thumbnail \">\n                    <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2025\/03\/gumruk-beyannameleri-300x200.webp\" alt=\"\">\n                <\/div><\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><a class=\"eael-grid-post-link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=17476\" title=\"G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?\"><h2 class=\"eael-entry-title\">G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?<\/a><\/h2><\/header><\/div><div class=\"eael-entry-content\">\n\t\t\t\t<div class=\"eael-grid-post-excerpt\"><\/div>\n\t\t\t<\/div><\/div><\/div><\/article><\/div><div 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Haberler<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Makaleler Vergi&nbsp;Hukuku Hukuk Ekonomi G\u00fcmr\u00fck Disiplin&nbsp;Hukuku Na\u0130L \u0130Nal Ankara &#8211; 1970 \u00d6zet: G\u00fcmr\u00fck beyannamesi ekinde sunulan faturada yaz\u0131l\u0131 yabanc\u0131 para cinsinin g\u00fcmr\u00fck beyannamesine yanl\u0131\u015f yaz\u0131lmas\u0131ndan dolay\u0131 e\u015fyan\u0131n g\u00fcmr\u00fck vergisine esas al\u0131nacak k\u0131ymetinin T\u00fcrk Liras\u0131 olarak noksan beyan edildi\u011fi iddias\u0131yla vergi kayb\u0131 cezas\u0131n\u0131n uygulan\u0131p uygulanmayaca\u011f\u0131 yaz\u0131m\u0131z\u0131n konusunu olu\u015fturmaktad\u0131r. G\u0130R\u0130\u015e Devletler varl\u0131klar\u0131n\u0131 s\u00fcrd\u00fcrebilmek i\u00e7in vergilendirme yetkilerini kullanmak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17477,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-17476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17476"}],"version-history":[{"count":13,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17476\/revisions"}],"predecessor-version":[{"id":17492,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17476\/revisions\/17492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/17477"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}