{"id":4340,"date":"2009-06-11T14:07:47","date_gmt":"2009-06-11T11:07:47","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/deathoftax-payer\/"},"modified":"2024-01-16T02:27:22","modified_gmt":"2024-01-15T23:27:22","slug":"deathoftax-payer","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4340","title":{"rendered":"M\u00fckellef\u0130n \u00d6l\u00fcm\u00fcn\u00fcn Mal\u0130 ve Hukuk\u0130 Net\u0130celer\u0130"},"content":{"rendered":"\t\t
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Dr. Mustafa Alpaslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1980<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tmustafaalpaslan.com<\/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<\/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>

Bilindi\u011fi gibi, \u00f6l\u00fcm halinde vergisel y\u00f6nden yap\u0131lmas\u0131 gerekli i\u015flemler murisin yani \u00f6len ki\u015finin durumuna g\u00f6re farkl\u0131l\u0131k arz etmektedir.<\/p>

\u00d6l\u00fcm halinde m\u00fckellefin \u00f6l\u00fcm tarihi itibariyle i\u015fini terk etti\u011fi kabul edilmektedir.[1] Bu gibi durumlarda m\u00fckellefin miras\u0131n\u0131 reddetmemi\u015f, yasal miras\u00e7\u0131lar\u0131na bir tak\u0131m g\u00f6revler d\u00fc\u015fmektedir.<\/p>

Miras\u0131 kabul etmek istemeyen miras\u00e7\u0131lara g\u00f6re, miras\u0131 \u00fc\u00e7 ay i\u00e7erisinde reddetmelidir. Aksi halde, miras kabul edilmi\u015f say\u0131lmaktad\u0131r. B\u00f6ylece, \u00fc\u00e7 ayl\u0131k s\u00fcre i\u00e7erisinde varisler taraf\u0131ndan bu tercih kullan\u0131lmal\u0131d\u0131r.<\/p>

\u00dc\u00e7 ayl\u0131k s\u00fcre yasal miras\u00e7\u0131lar i\u00e7in miras\u00e7\u0131 olduklar\u0131n\u0131 daha sonra \u00f6\u011frendiklerini kan\u0131tlamad\u0131klar\u0131 s\u00fcrece miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcn\u00fc; vasiyetname ile atanm\u0131\u015f miras\u00e7\u0131lar i\u00e7in miras b\u0131rakan\u0131n tasarrufunun kendilerine resmen tebli\u011f edilerek bildirildi\u011fi tarihten itibaren \u00e7al\u0131\u015fmaya ba\u015flayacakt\u0131r. Kanun h\u00fckm\u00fc gere\u011fi olarak, miras\u0131n reddi, miras\u00e7\u0131lar taraf\u0131ndan sulh mahkemesine \u015fifahi veya yaz\u0131l\u0131 olarak beyan ile yap\u0131lmal\u0131d\u0131r. Miras\u0131n reddi kay\u0131ts\u0131z ve ko\u015fulsuz olmas\u0131 gerekmektedir. Sulh hakimi, s\u00f6zl\u00fc veya yaz\u0131l\u0131 red beyan\u0131 bir tutanak ile tespit etmek zorundad\u0131r. S\u00fcresi i\u00e7erisinde yap\u0131lm\u0131\u015f olan red beyanlar\u0131, miras\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 yerin sulh mahkemesince \u00f6zel bir deftere yaz\u0131l\u0131r ve reddeden miras\u00e7\u0131 isterse kendisine bu red beyan\u0131n\u0131 g\u00f6steren yaz\u0131l\u0131 belge verilmektedir.<\/p>

Buna g\u00f6re, yasal s\u00fcresi i\u00e7erisinde miras\u0131 reddetmeyen varis, miras\u0131 kay\u0131ts\u0131z \u015farts\u0131z kabul etmi\u015f olmaktad\u0131r.[2]<\/p>

Vergi yasalar\u0131 uyar\u0131nca \u00f6l\u00fcm durumunda vergi cezas\u0131 kendili\u011finden d\u00fc\u015fmektedir.[3] \u00d6len ki\u015finin kendi fiilinden kaynaklanan su\u00e7larla ilgili olan ve vergi yasalar\u0131na ayk\u0131r\u0131 eylemlerin gerektirdi\u011fi cezalar \u00f6l\u00fcm halinde kesilmemekte, \u015fayet ceza kesilip kesinle\u015fse dahi bu cezalar da d\u00fc\u015fmektedir. [4]<\/p>

\u00d6l\u00fcm durumunda \u00f6len ki\u015finin kendi fiili ile ilgili olarak;<\/p>

a) Ad\u0131na tarh edilmi\u015f veya tebli\u011f edilmi\u015f veya tahakkuk etmi\u015f vergilerle ilgili olarak kesilmi\u015f vergi (vergi ziya\u0131, usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck) cezalar\u0131,<\/p>

b) \u00d6l\u00fcm\u00fcnden sonra ikmalen, re\u2019sen veya idarece yap\u0131lacak tarhiyatlara ili\u015fkin olarak kesilecek vergi ziya\u0131na ba\u011fl\u0131 cezalar ile usuls\u00fczl\u00fck cezalar\u0131,<\/p>

d\u00fc\u015fer.<\/p>

Ger\u00e7ek ki\u015fi m\u00fckellef ve sorumlularda a\u00e7\u0131k olan bu h\u00fck\u00fcm \u015fah\u0131s ortakl\u0131klar\u0131nda ortakl\u0131k ad\u0131na kesilecek cezalardan murisin pay\u0131na d\u00fc\u015fen k\u0131s\u0131m i\u00e7in teredd\u00fct do\u011furmaktad\u0131r. kollektif ve adi komandit \u015firketlerde ortakl\u0131k kazanc\u0131n\u0131n d\u00fc\u015f\u00fck beyan edilmesi halinde vergi ortaklar ad\u0131na tarh edilirken ceza ortakl\u0131k ad\u0131na kesilmektedir.[5] Keza adi ortakl\u0131klarda KDV a\u00e7\u0131s\u0131ndan verginin \u00f6denmesinden m\u00fcteselsilen sorumlu olmak \u00fczere ortaklar\u0131n herhangi birisi tarhiyat\u0131n muhatab\u0131 kabul edilmektedir.<\/p>

Ortakl\u0131klar ad\u0131na kesilecek cezalarda ortaklardan birinin \u00f6l\u00fcm\u00fc halinde orta\u011f\u0131n pay\u0131na isabet eden ceza da d\u00fc\u015fecektir. Ancak bu durum kolektif ve adi komandit ortakl\u0131klarda gelir vergisi a\u00e7\u0131s\u0131ndan ge\u00e7erli olup KDV ve gelir vergisi tevkifat\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemi yoktur. Adi ortakl\u0131klarda ise ortakl\u0131k ad\u0131na kesilmesi gereken cezalar\u0131n tamam\u0131nda \u00f6len orta\u011f\u0131n pay\u0131na isabet eden ceza d\u00fc\u015fmektedir.<\/p>

Sermaye \u015firketleri ve di\u011fer kurumlar vergisi m\u00fckelleflerinde ceza t\u00fczel ki\u015filik ad\u0131na kesildi\u011fi i\u00e7in ortaklardan birinin veya bir ka\u00e7\u0131n\u0131n \u00f6l\u00fcm\u00fc cezay\u0131 kald\u0131rmaz.<\/p>

Cezan\u0131n \u00f6l\u00fcm tarihinden \u00f6nce kesilmi\u015f olmas\u0131n\u0131n veya \u00f6l\u00fcmden sonra yap\u0131lan incelemeler \u00fczerine kesilecek olmas\u0131n\u0131n \u00f6nemi yoktur. Hatta vergi idaresi \u00f6l\u00fcm tarihinden sonra miras\u00e7\u0131lar taraf\u0131ndan uzla\u015f\u0131l\u0131p \u00f6denen cezan\u0131n bile red ve iade edilmesi gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndedir.[6]<\/p>

\u00d6l\u00fcm halinde VUK\u2019nunda yaz\u0131l\u0131 cezalardan sadece vergi cezalar\u0131 d\u00fc\u015fer. Uygulanacak safhaya gelmi\u015f i\u015fyeri kapatma cezas\u0131n\u0131n para cezas\u0131na \u00e7evrilmesini talep eden m\u00fckellefin \u00f6deme s\u00fcresi i\u00e7inde vefat etmesi halinde bu ceza da d\u00fc\u015fer.[7] \u00d6len m\u00fckellefin i\u015fyeri kapat\u0131lmam\u0131\u015fsa, i\u015fyeri kapatma cezas\u0131 m\u00fckellefe de\u011fil i\u015fyerine uygulanan bir ceza olmas\u0131na ra\u011fmen, uygulanacak safhaya gelen bu ceza da uygulanmaz.<\/p>

Ka\u00e7ak\u00e7\u0131l\u0131k fiilleri nedeniyle h\u00fckmolunacak h\u00fcrriyeti ba\u011flay\u0131c\u0131 cezalar ise 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunun \u201cSan\u0131\u011f\u0131n veya h\u00fck\u00fcml\u00fcn\u00fcn \u00f6l\u00fcm\u00fc\u201d ba\u015fl\u0131kl\u0131 64. maddesine istinaden kalkmaktad\u0131r.<\/p>

S\u00f6z konusu madde \u201cSan\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc halinde kamu davas\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesine karar verilir. Ancak, niteli\u011fi itibariyle m\u00fcsadereye tabi e\u015fya ve maddi menfaatler hakk\u0131nda davaya devam olunarak bunlar\u0131n m\u00fcsaderesine h\u00fckmolunabilir. H\u00fck\u00fcml\u00fcn\u00fcn \u00f6l\u00fcm\u00fc, hapis ve hen\u00fcz infaz edilmemi\u015f adli para cezalar\u0131n\u0131 ortadan kald\u0131r\u0131r. Ancak, m\u00fcsadere ve yarg\u0131lama giderlerine ili\u015fkin olup \u00f6l\u00fcmden \u00f6nce kesinle\u015fmi\u015f bulunan h\u00fck\u00fcm, infaz olunur.\u201d h\u00fckm\u00fcn\u00fc ihtiva etmektedir. Bu durumda ka\u00e7ak\u00e7\u0131l\u0131k fiili i\u015fleyen ki\u015fi ad\u0131na h\u00fckmolunan cezan\u0131n adli para cezas\u0131na \u00e7evrilmesi halinde \u00f6l\u00fcm\u00fc ile bu para cezas\u0131 da kalkmaktad\u0131r.<\/p>

VUK md. 16 h\u00fckm\u00fcne g\u00f6re, vergi yasalar\u0131nda h\u00fck\u00fcm olmayan durumlarda \u00f6l\u00fcm dolay\u0131s\u0131yla miras\u0131 reddetmemi\u015f kanuni miras\u00e7\u0131lara ge\u00e7en \u00f6devlerin yerine getirilmesinde bildirim ve beyanname verme s\u00fcrelerine \u201c\u00fc\u00e7 ay\u201d ilave edilmektedir. Ayn\u0131 \u015fekilde, 6183 say\u0131l\u0131 AATUHK\u2019nun 7. maddesi h\u00fckm\u00fc uyar\u0131nca bor\u00e7lunun \u00f6l\u00fcm\u00fc durumunda miras\u0131 reddetmeyen varisler hakk\u0131nda da yukar\u0131da yer alan h\u00fck\u00fcmler aynen uygulanacakt\u0131r. Dolay\u0131s\u0131yla, T\u00fcrk Medeni Kanununa g\u00f6re murisin miras\u0131 \u00fc\u00e7 ay i\u00e7inde reddedilebilir. Yasal s\u00fcre i\u00e7inde miras\u0131 reddetmek i\u00e7in sulh mahkemelerine ba\u015fvurmayan miras\u00e7\u0131lar ise miras\u0131 kay\u0131ts\u0131z \u015farts\u0131z \u00fcstlenmek ve kabul etmek zorunda kalacakt\u0131r. Reddedilmeyen miras i\u00e7in ise, alacakl\u0131 kurum ve kurulu\u015flar yasal takibata ge\u00e7ebilir.<\/p>

Di\u011fer taraftan, miras\u0131 reddeden kanuni ve mansup miras\u00e7\u0131lar hakk\u0131nda, murisin vergi borcu dolay\u0131s\u0131yla takip yap\u0131lamayaca\u011f\u0131na ili\u015fkin y\u00fcksek mahkeme taraf\u0131ndan verilmi\u015f bir kararda bulunmaktad\u0131r.[8]<\/p>

[1] VUK md.<\/p>

[2] Medeni Kanun md. 606<\/p>

[3] Medeni Kanun md. 610<\/p>

[4] VUK md. 372<\/p>

[5] VUK md. 333<\/p>

[6] TC Maliye Bakanl\u0131\u011f\u0131 Gelirler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Ayd\u0131n Valili\u011fine g\u00f6nderdi\u011fi 2.11.1999 tarih ve 30\/3045-372-69 say\u0131l\u0131 yaz\u0131.<\/p>

[7] TC Maliye Bakanl\u0131\u011f\u0131 Gelirler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Ankara Valili\u011fine yollad\u0131\u011f\u0131 11.1.1996 tarih ve 1851 say\u0131l\u0131 yaz\u0131.<\/p>

[8] Dn\u015f. 4. D. nin, 21.10.2004 g\u00fcn ve E:2004\/1522-K:2004\/2048 say\u0131l\u0131 kararlar\u0131.<\/p>

Kaynak: www.muhasebetr.com (10.06.2009)<\/span>
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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Kullan\u0131lm\u0131\u015f Binek Otomobillerin KDV Sorunsal\u0131<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Maliye Okulu Mezunlar\u0131 Bulu\u015ftu<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u00a0 Bilindi\u011fi gibi, \u00f6l\u00fcm halinde vergisel y\u00f6nden yap\u0131lmas\u0131 gerekli i\u015flemler murisin yani \u00f6len ki\u015finin durumuna g\u00f6re farkl\u0131l\u0131k arz etmektedir. \u00d6l\u00fcm halinde m\u00fckellefin \u00f6l\u00fcm tarihi itibariyle i\u015fini terk etti\u011fi kabul edilmektedir.[1] Bu gibi durumlarda m\u00fckellefin miras\u0131n\u0131 reddetmemi\u015f, yasal miras\u00e7\u0131lar\u0131na bir tak\u0131m g\u00f6revler d\u00fc\u015fmektedir. Miras\u0131 kabul etmek istemeyen miras\u00e7\u0131lara g\u00f6re, miras\u0131 \u00fc\u00e7 ay i\u00e7erisinde reddetmelidir. Aksi halde, […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","footnotes":""},"categories":[7,93],"tags":[],"class_list":["post-4340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4340","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=4340"}],"version-history":[{"count":11,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4340\/revisions"}],"predecessor-version":[{"id":11831,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4340\/revisions\/11831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}