{"id":4319,"date":"2009-05-06T11:43:11","date_gmt":"2009-05-06T08:43:11","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/customcontrol\/"},"modified":"2024-01-25T21:32:28","modified_gmt":"2024-01-25T18:32:28","slug":"customcontrol","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4319","title":{"rendered":"Sonradan Kontrol ve Riskli \u0130\u015flemlerin Kontrol\u00fc: G\u00fcmr\u00fck \u0130daresinin Yeni Denetim Yakla\u015f\u0131m\u0131"},"content":{"rendered":"\t\t
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Sonradan Kontrol ve Riskli \u0130\u015flemlerin Kontrol\u00fc: G\u00fcmr\u00fck \u0130daresinin Yeni Denetim Yakla\u015f\u0131m\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Mustafa Kemal Bulut<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1989
G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t

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\u00a0<\/p>

G\u00fcn\u00fcm\u00fczde uluslararas\u0131 ekonomik pazarlar\u0131n entegrasyonu ve k\u00fcreselle\u015fmesi\u00a0 (globalle\u015fmesi) ile birlikte uluslararas\u0131 ticaretin (d\u0131\u015f ticaret) nicelik ve niteli\u011finde meydana gelen geli\u015fme ve de\u011fi\u015fimler ile di\u011fer rekabet ko\u015fullar\u0131,\u00a0 g\u00fcmr\u00fck idarelerini kontrol faaliyetleri konusunda yeni yakla\u015f\u0131mlar geli\u015ftirmeye y\u00f6neltmi\u015ftir.<\/p>

G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131, 27.10.2008 tarihli ve 27037 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanarak ayn\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe giren ”Sonradan Kontrol ve Riskli \u0130\u015flemlerin Kontrol\u00fc Y\u00f6netmeli\u011fi”\u00a0 ile; g\u00fcmr\u00fck beyan\u0131n\u0131n ve i\u015flemlerin kontrol\u00fcne risk analizine dayal\u0131 yeni bir denetim yakla\u015f\u0131m\u0131 getirmi\u015ftir.<\/div>

Bu \u00e7al\u0131\u015fmam\u0131zda, g\u00fcmr\u00fck beyan\u0131n\u0131n ve i\u015flemlerinin kontrol\u00fcn\u00fcn g\u00fcmr\u00fck idarelerince e\u015fyan\u0131n g\u00fcmr\u00fck s\u0131n\u0131r kap\u0131s\u0131ndan ge\u00e7i\u015fi s\u0131ras\u0131nda yap\u0131lmas\u0131 yerine; G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131 Merkez Denetim Elemanlar\u0131 (G\u00fcmr\u00fck m\u00fcfetti\u015fleri ve kontrol\u00f6rleri) taraf\u0131ndan ki\u015filere ait yerlerde (\u015firketlerde) ”sonradan kontrol” yap\u0131lmas\u0131 ve bu kontroller sonucunda bu ki\u015filere ”risk puan\u0131” belirlenmesi uygulamas\u0131n\u0131n esas ve usullerinin \u00e7er\u00e7eve alt\u0131na al\u0131nd\u0131\u011f\u0131 yeni mevzuat d\u00fczenlemesi olan Sonradan Kontrol ve Riskli \u0130\u015flemlerin Kontrol\u00fc Y\u00f6netmeli\u011fi<\/strong><\/em>”nin g\u00fcmr\u00fck idareleriyle muhatap olan d\u0131\u015f ticaret erbab\u0131 ve di\u011fer ki\u015filer a\u00e7\u0131s\u0131ndan yarataca\u011f\u0131 etkiler irdelenecektir.<\/p>

Sonradan kontrol ve riskli i\u015flemlerin kontrol\u00fcn\u00fcn sonu\u00e7lar\u0131<\/strong><\/p>

An\u0131lan y\u00f6netmelik kapsam\u0131nda G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131 Merkez Denetim Elemanlar\u0131 (G\u00fcmr\u00fck m\u00fcfetti\u015fleri ve kontrol\u00f6rleri), firmalara ait i\u015fyerlerine giderek; g\u00fcmr\u00fck i\u015flemlerini ve yap\u0131lan g\u00fcmr\u00fck beyanlar\u0131n\u0131n do\u011frulu\u011funu ve mevzuata uygunlu\u011funu firmalar\u0131n t\u00fcm kay\u0131t, bilgi ve belgelerini incelemek suretiyle sonradan kontrol\u00fcn\u00fc yapacaklard\u0131r. Ayr\u0131ca denetim elemanlar\u0131nca d\u00fczenlenen idari raporlar ve de\u011ferlendirmeler Risk De\u011ferlendirme ve Koordinasyon Kurulu’nun sekreteryas\u0131 olarak belirlenecek ilgili birim taraf\u0131ndan de\u011ferlendirilerek sonradan kontrole tabi tutulan her ki\u015fiye bir ”risk puan\u0131” verilecektir. Bu puanlar, an\u0131lan birim taraf\u0131ndan risk de\u011ferlendirmelerinde kullan\u0131lacakt\u0131r. Risk puanlamas\u0131nda; (1) D\u00fc\u015f\u00fck riskli, (2) Orta riskli ve (3) Y\u00fcksek riskli durumu ifade edecek olup riskin ilgili oldu\u011fu alan ve ilgili mevzuat belirlenecektir. (\u00d6rne\u011fin tarife, k\u0131ymet, men\u015fe, 4458, 5607 say\u0131l\u0131 ilgili kanun gibi.)<\/p>

Bu kontroller, halihaz\u0131rda e\u015fyan\u0131n g\u00fcmr\u00fckten ge\u00e7i\u015fi s\u0131ras\u0131nda yap\u0131lan ”beyanname ve eklerinin do\u011frulu\u011fu ve birbirine uygunlu\u011funun kontrol\u00fc” (sar\u0131 hat) , ”fiziki muayene” (k\u0131rm\u0131z\u0131 hat) , ”belge kontrol\u00fc veya fiziki muayene” (ye\u015fil hat), ”basitle\u015ftirilmi\u015f kontrol” (mavi hat)\u00a0 ya da G\u00fcmr\u00fckler Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’nce g\u00fcmr\u00fckleme i\u015flemleri sonras\u0131nda belge \u00fczerinde yap\u0131lan ”ertelenmi\u015f kontrol”\u00a0 y\u00f6ntemleri ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda; beyanname eki belgelerin kontrol\u00fc ve\/veya e\u015fyan\u0131n fiziki kontrol\u00fc ile s\u0131n\u0131rl\u0131 olmay\u0131p g\u00fcmr\u00fck i\u015flemleri ile ilgili her t\u00fcrl\u00fc kay\u0131t, defter, belge, bilgi ve di\u011fer evrak ile bilgi i\u015flem vas\u0131tas\u0131yla tanzim edilmi\u015f\u00a0 belge ve verilerin g\u00fcmr\u00fck i\u015flemleri\u00a0 sonras\u0131nda g\u00fcmr\u00fck m\u00fcfetti\u015fleri ve kontrol\u00f6rleri taraf\u0131ndan firmada kontrol edilmesine dayal\u0131 kapsaml\u0131 bir kontrold\u00fcr.<\/p>

Bu ba\u011flamda, firmalar\u0131n g\u00fcmr\u00fck beyan\u0131 ve i\u015flemlerine ili\u015fkin olarak muhasebe kay\u0131tlar\u0131, banka\u00a0 ve di\u011fer ticari kay\u0131tlar ile elektronik ortamdaki kay\u0131tlar ile di\u011fer her t\u00fcrl\u00fc bilgi ve belgenin denetim elemanlar\u0131nca kontrol edilmesi ve incelenmesi s\u00f6z konusu olacakt\u0131r.<\/p>

Bu nedenle, bu kontrolleri, firmalar\u0131n mali kay\u0131tlar\u0131n\u0131n Maliye Bakanl\u0131\u011f\u0131 vergi inceleme elemanlar\u0131n\u0131n firmalar\u0131n vergi kanunlar\u0131 bak\u0131m\u0131ndan denetleme mekanizmas\u0131 olan ”vergi icelemelerine”\u00a0 benzetmek m\u00fcmk\u00fcnd\u00fcr.<\/p>

Bu yeni kontrol uygulamas\u0131n\u0131n g\u00fcmr\u00fck idaresinin yapaca\u011f\u0131 risk analizleri do\u011frultusunda e\u015fyan\u0131n ge\u00e7i\u015fi s\u0131ras\u0131nda yap\u0131lan kontrollerin azalaca\u011f\u0131 ya da g\u00fcmr\u00fck i\u015flemlerinin h\u0131zlanaca\u011f\u0131 varsay\u0131m\u0131yla firmalar a\u00e7\u0131s\u0131ndan olumlu sonu\u00e7lar\u0131n ortaya \u00e7\u0131kmas\u0131n\u0131n yan\u0131nda baz\u0131 olumsuz baz\u0131 sonu\u00e7lar da do\u011furaca\u011f\u0131 ka\u00e7\u0131n\u0131lmazd\u0131r. Yap\u0131lacak kontrol sonucunda firmalar\u0131n sehven (yanl\u0131\u015fl\u0131kla) olsa dahi g\u00fcmr\u00fck beyan\u0131n\u0131n ve i\u015flemlerin mevzuata uygun ger\u00e7ekle\u015ftirilmemesi durumlar\u0131n\u0131n varl\u0131\u011f\u0131 halinde; bunlar\u0131n tespit edilmesinin denetim\u00a0 elemanlar\u0131nca yap\u0131lacak derinlemesine analizlerle daha etkin bir bi\u00e7imde yap\u0131labilece\u011fi i\u00e7in telafisi ve d\u00fczeltilmesi\u00a0 olanaks\u0131z cezai yapt\u0131r\u0131mlara maruz kalmalar\u0131; y\u00fcksek risk puan\u0131 alarak ”riskli ki\u015fi” kategorisinde yer almas\u0131 ve bunun sonucu olarak daha fazla kontrol i\u015flemine tabi tutulmas\u0131 ve\/veya g\u00fcmr\u00fck i\u015flemlerinin h\u0131zl\u0131 ve etkin ger\u00e7ekle\u015ftirilmesine olanak sa\u011flayan kolayl\u0131klardan yararlanamamas\u0131 gibi sonu\u00e7lar ile kar\u015f\u0131la\u015fmas\u0131 s\u00f6z konusu\u00a0 olabilecektir.<\/p>

{xtypo_quote}G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131’nca an\u0131lan y\u00f6netmelik kapsam\u0131nda yap\u0131lacak risk de\u011ferlendirmesi uygulamalar\u0131n\u0131n, vergi idaresi taraf\u0131ndan \u00f6zellikle KDV iade sisteminde uygulanan ve m\u00fckellefleri kategorize eden olumsuz m\u00fckelleflerin yer ald\u0131\u011f\u0131 ”kod listesi” uygulamas\u0131nda ya\u015fan\u0131lan benzer sorunlar\u0131 da berberinde getirme olas\u0131l\u0131\u011f\u0131 bulunmaktad\u0131r.{\/xtypo_quote}<\/p>

Buradan hareketle, d\u0131\u015f ticaret i\u015flemleri ile ilgili yap\u0131lan g\u00fcmr\u00fck beyan\u0131n\u0131n ve g\u00fcmr\u00fck i\u015flemlerinin mevzuat esas ve usullerine uygun bir \u015fekilde ger\u00e7ekle\u015ftirilmesinin \u00f6nemi bir kez daha ortaya \u00e7\u0131kmaktad\u0131r.<\/p>

Bilindi\u011fi \u00fczere, di\u011fer modern sistemlerde oldu\u011fu gibi T\u00fcrk g\u00fcmr\u00fck sistemi y\u00fck\u00fcml\u00fcn\u00fcn ”beyan\u0131 esas\u0131na” dayanmaktad\u0131r. Di\u011fer bir deyi\u015fle, vergilendirme i\u015flemlerine ve d\u0131\u015f ticaret politikas\u0131 ara\u00e7lar\u0131 (teknik d\u00fczenlemeler ve standardizasyon, g\u00f6zetim\u00a0 ve korunma \u00f6nlemleri, kota ve tarife kontenjan\u0131 vb.)\u00a0 uygulamalar\u0131na esas te\u015fkil edecek unsurlar\u00a0 (e\u015fyan\u0131n cinsi, nevi, niteli\u011fi, G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu (GT\u0130P), vergi oran\u0131,\u00a0 istisna\/muafiyet, k\u0131ymeti, men\u015fei vb.)\u00a0\u00a0 y\u00fck\u00fcml\u00fc taraf\u0131ndan beyan edilmekte ve beyandaki veriler esas al\u0131narak i\u015flemler ger\u00e7ekle\u015ftirilmektedir.<\/p>

Beyan esas\u0131n\u0131n do\u011fal sonucu denetim olup; y\u00fck\u00fcml\u00fcler taraf\u0131ndan yap\u0131lan beyanlar\u0131n ger\u00e7ekli\u011fi ve do\u011frulu\u011funun tespitleri, g\u00fcmr\u00fck idaresinin e\u015fyan\u0131n g\u00fcmr\u00fck hatt\u0131ndan ge\u00e7i\u015fi s\u0131ras\u0131nda ya da sonradan yapaca\u011f\u0131 denetimlerle (inceleme, ara\u015ft\u0131rma, kontrol, denetim) yap\u0131labilmekte ve sistemin g\u00fcvenli\u011fi bu \u015fekilde sa\u011flanmaktad\u0131r.<\/div>

Bunun yan\u0131nda beyan esas\u0131n\u0131n beraberinde getirdi\u011fi \u00f6nemli bir konu da ”beyan\u0131n ba\u011flay\u0131c\u0131l\u0131\u011f\u0131”d\u0131r. Beyan\u0131n\u0131n ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 kapsam\u0131nda; y\u00fck\u00fcml\u00fclerin g\u00fcmr\u00fck idaresine verdikleri g\u00fcmr\u00fck beyannamesi ve eki bilgi ve belgeler esas al\u0131nmak suretiyle kendileri taraf\u0131ndan hesaplanan g\u00fcmr\u00fck vergilerine kar\u015f\u0131 itirazda bulunmayacaklar\u0131 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’nun 245\/1’inci maddesinde h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>

Bu \u00e7er\u00e7evede, \u015firket y\u00f6netici ve ortaklar\u0131 a\u00e7\u0131s\u0131ndan; an\u0131lan y\u00f6netmelik uyar\u0131nca yap\u0131lacak g\u00fcmr\u00fck kontroller sonucunda;<\/p>

– Adlar\u0131na veya hesaplar\u0131na yap\u0131lan g\u00fcmr\u00fck beyanlar\u0131n\u0131n ve i\u015flemlerinin mevzuata uygun bir \u015fekilde yap\u0131lmas\u0131n\u0131 temin etmek,<\/p>

– Sonradan yap\u0131lacak kontrollerde ortaya \u00e7\u0131kar\u0131lacak hata ve eksiklikler sonucunda telafisi g\u00fc\u00e7, hatta imkans\u0131z zararlarla veya cezai yapt\u0131r\u0131mlarla kar\u015f\u0131la\u015fmamak i\u00e7in; g\u00fcmr\u00fck ve d\u0131\u015f ticaret i\u015flemlerine ”check-up”-\u00f6nceden denetim yapt\u0131rmalar\u0131 gereklili\u011fini yeniden g\u00fcndeme getirece\u011fi ku\u015fkusuzudur.<\/p>

Bu nedenlerle, \u015firketlerin kendi adlar\u0131na veya hesaplar\u0131na yap\u0131lm\u0131\u015f olan g\u00fcmr\u00fck beyan\u0131 ve g\u00fcmr\u00fck i\u015flemlerinden dolay\u0131 kar\u015f\u0131la\u015fabilecekleri potansiyel risk unsurlar\u0131n\u0131 \u00f6nceden belirleyebilmek i\u00e7in; konusunda uzman ve deneyimli ki\u015filere ”Risk Analizi Y\u00f6ntemi” ile g\u00fcmr\u00fck i\u015flemlerinin \u015firket i\u00e7i denetimini yapt\u0131rmalar\u0131n\u0131n yukar\u0131da bahsedilen olumsuz sonu\u00e7lar\u0131 minimize edece\u011fi (en aza indirece\u011fi) ayn\u0131 zamanda d\u0131\u015f ticaret ve g\u00fcmr\u00fck i\u015flemlerinde maliyet d\u00fc\u015f\u00fcren ve rekabet avantaj\u0131 sa\u011flayan teknik ve y\u00f6ntemlerden mevzuat \u00e7er\u00e7evesinde yararlanabilme olana\u011f\u0131 sa\u011flayaca\u011f\u0131\u00a0 d\u00fc\u015f\u00fcncesindeyiz.<\/div>
Unutmayal\u0131m ki; ”erken te\u015fhis,\u00a0 hayat kurtar\u0131r.”<\/div>

D\u00fcnya Gazetesinin 24 Ocak 2009 g\u00fcnl\u00fc n\u00fcshas\u0131ndan al\u0131nm\u0131\u015ft\u0131r.<\/p>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

G\u00fcn\u00fcm\u00fczde uluslararas\u0131 ekonomik pazarlar\u0131n entegrasyonu ve k\u00fcreselle\u015fmesi\u00a0 (globalle\u015fmesi) ile birlikte uluslararas\u0131 ticaretin (d\u0131\u015f ticaret) nicelik ve niteli\u011finde meydana gelen geli\u015fme ve de\u011fi\u015fimler ile di\u011fer rekabet ko\u015fullar\u0131,\u00a0 g\u00fcmr\u00fck idarelerini kontrol faaliyetleri konusunda yeni yakla\u015f\u0131mlar geli\u015ftirmeye y\u00f6neltmi\u015ftir. G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131, 27.10.2008 tarihli ve 27037 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanarak ayn\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe giren ”Sonradan Kontrol ve Riskli \u0130\u015flemlerin Kontrol\u00fc […]<\/p>\n","protected":false},"author":1,"featured_media":4320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-4319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4319","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=4319"}],"version-history":[{"count":11,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4319\/revisions"}],"predecessor-version":[{"id":6907,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4319\/revisions\/6907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4320"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}