{"id":4539,"date":"2011-03-15T23:31:16","date_gmt":"2011-03-15T21:31:16","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/vergi-ncelemesi-devam-eden-muekellefler-yoenuenden-af-yasasna-mueracaat-sueresi-kacrlmamaldr\/"},"modified":"2023-12-22T23:52:58","modified_gmt":"2023-12-22T20:52:58","slug":"vergi-ncelemesi-devam-eden-muekellefler-yoenuenden-af-yasasna-mueracaat-sueresi-kacrlmamaldr","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4539","title":{"rendered":"Vergi \u0130ncelemes\u0130 Devam Eden M\u00fckellefler Y\u00f6n\u00fcnden Af Yasas\u0131na M\u00fcracaat S\u00fcres\u0130 Ka\u00e7\u0131r\u0131lmamal\u0131d\u0131r"},"content":{"rendered":"\t\t
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Vergi \u0130ncelemes\u0130 Devam Eden M\u00fckellefler Y\u00f6n\u00fcnden Af Yasas\u0131na M\u00fcracaat S\u00fcres\u0130 Ka\u00e7\u0131r\u0131lmamal\u0131d\u0131r<\/h1>\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
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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
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Bilindi\u011fi \u00fczere, 6111 say\u0131l\u0131 torba kanunun 4. madde h\u00fckm\u00fc gere\u011fi vergi incelemesine ba\u015flanm\u0131\u015f olan dosyalarda vergi incelemesinin 1 ay i\u00e7erisinde sonu\u00e7land\u0131r\u0131lmas\u0131 zorunludur. Aksi takdirde, vergi incelemesi kendili\u011finden sonlanm\u0131\u015f ve hi\u00e7bir h\u00fckm\u00fc kalmam\u0131\u015f olacakt\u0131r.[1]<\/p>

Bilindi\u011fi gibi, 6111 say\u0131l\u0131 yasa 25 \u015eubat 2011 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu kanunun 4. maddesine g\u00f6re, kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olarak, kanunun yay\u0131nland\u0131\u011f\u0131 tarihten \u00f6nce ba\u015flan\u0131ld\u0131\u011f\u0131 halde bu tarihe kadar tamamlanamam\u0131\u015f olan vergi incelemeleri ile takdir, tarh ve tahakkuk i\u015flemlerine devam edilecektir.<\/p>

Bu i\u015flemlerin tamamlanmas\u0131ndan sonra tarh edilecek vergi, ceza ve gecikme faizi i\u00e7in kanunun 4. maddesinde yer alan ve a\u015fa\u011f\u0131da a\u00e7\u0131klanacak olan olanaklardan yararlanmak m\u00fcmk\u00fcnd\u00fcr. Bu madde h\u00fckm\u00fcnden yararlan\u0131lmak istenmesi durumunda \u00f6denecek ve silinecek vergi, ceza ve gecikme faizi tutarlar\u0131 a\u015fa\u011f\u0131daki tabloda yer almaktad\u0131r.<\/p>

\u00d6te yandan, Kanun\u2019un yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce tamamland\u0131\u011f\u0131 halde, bu tarihte ya da bu tarihten sonra vergi dairesi kay\u0131tlar\u0131na intikal eden takdir komisyonu kararlar\u0131 ve vergi inceleme raporlar\u0131 \u00fczerine de gerekli tarh ve tebli\u011f i\u015flemleri yap\u0131lacakt\u0131r. Yap\u0131lan tarhiyat i\u00e7in de Kanun\u2019un 4. maddesi h\u00fckm\u00fcnden a\u015fa\u011f\u0131da belirtilen \u015fekilde yararlan\u0131labilecektir.<\/p>
\u00d6denecek Tutarlar<\/strong><\/td>Silinecek Tutarlar<\/strong><\/td><\/tr>

a) <\/strong>Tarh edilen verginin %50\u2019si,<\/p>

b) <\/strong>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n %25\u2019i,<\/p>

c) <\/strong>Gecikme faizi yerine kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar \u00f6denecek tutar \u00fczerinden TEFE\/\u00dcFE esas al\u0131narak hesaplanacak tutar,<\/p>

d) <\/strong>Kanunun yay\u0131mland\u0131\u011f\u0131 tarihten sonra ihbarnamenin tebli\u011fi \u00fczerine belirlenen dava a\u00e7ma s\u00fcresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamam\u0131<\/p><\/td>

a) <\/strong>Tarh edilen verginin kalan %50\u2019si,<\/p>

b) <\/strong>Vergi asl\u0131na ba\u011fl\u0131 cezalar\u0131n tamam\u0131,<\/p>

c) <\/strong>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n %75\u2019i,<\/p>

d) <\/strong>Gecikme faizinin tamam\u0131,<\/p><\/td><\/tr>

\u0130\u015ftirak nedeniyle kesilen cezalarda cezan\u0131n %25\u2019i<\/td>\u0130\u015ftirak nedeniyle kesilen cezalarda cezan\u0131n kalan %75\u2019i<\/td><\/tr><\/tbody><\/table>

Di\u011fer yandan, Kanun\u2019un yay\u0131mland\u0131\u011f\u0131 tarih itibariyle inceleme ve tarhiyat a\u015famas\u0131nda bulunan i\u015flerle ilgili olarak yap\u0131lan tarhiyatlar i\u00e7in Kanun\u2019un 4. maddesinden yararlanabilmek i\u00e7in;<\/p>

a) <\/strong>\u0130hbarnamenin tebli\u011f tarihinden itibaren 30 g\u00fcn i\u00e7erisinde yaz\u0131l\u0131 ba\u015fvuruda bulunulmas\u0131,<\/p>

b) <\/strong>\u0130hbarnamenin tebli\u011fini izleyen aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde alt\u0131 e\u015fit taksitte \u00f6deme yap\u0131lmas\u0131<\/p>

zorunludur.<\/p>

A\u015fa\u011f\u0131daki tabloda devam eden vergi incelemeleri ile ilgili \u00f6nemli m\u00fcddetlerin oldu\u011fu dikkat edilirse 31 Mart 2011 tarihi bu a\u00e7\u0131dan \u00f6nemli bir tarih olacakt\u0131r.[2]<\/p>
Konu<\/strong><\/td>S\u00fcre<\/strong><\/td><\/tr>
\u0130nceleme en son bitirme s\u00fcresi<\/td>

a) <\/strong>Matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131 halinde, Kanun\u2019un yay\u0131m\u0131 tarihini izleyen ay\u0131n ba\u015f\u0131ndan itibaren bir ay bitirilmeyen incelemelere devam edilmez.<\/p>

b) <\/strong>Matrah art\u0131r\u0131m\u0131 yap\u0131lmamas\u0131 durumunda, incelemenin bitirilmesi i\u00e7in belirli bir s\u00fcre s\u0131n\u0131r\u0131 yoktur.<\/p><\/td><\/tr>

M\u00fcracaat s\u00fcresi<\/td>

\u0130hbarnamenin tebli\u011fi tarihinden<\/p>

itibaren 30 g\u00fcn i\u00e7inde yaz\u0131l\u0131 ba\u015fvuru<\/p><\/td><\/tr>

\u00d6deme vadesi<\/td>

\u0130lk taksit ihbarnamenin tebli\u011fini<\/p>

izleyen aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k<\/p>

d\u00f6nemler halinde alt\u0131 e\u015fit taksit.<\/p><\/td><\/tr><\/tbody><\/table>

\u00d6te yandan, matrah art\u0131r\u0131m\u0131nda bulunan m\u00fckellefler a\u00e7\u0131s\u0131ndan yap\u0131lan vergi incelemesi neticelendi\u011finde, inceleme sonucu bulunan matrah farklar\u0131 dolay\u0131s\u0131yla yap\u0131lacak olan tarhiyatlarda uygulama a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r.<\/p>

Kanun\u2019un yay\u0131m\u0131 tarihi 25 \u015eubat 2011 tarihinde \u00f6nce; ba\u015flanan ve s\u00fcresi i\u00e7inde tamamlanan vergi incelemesi sonucu tarhiyata konu matrah fark\u0131 bulunmas\u0131 halinde, inceleme raporlar\u0131n\u0131n vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihten \u00f6nce matrah art\u0131r\u0131m\u0131nda bulunulmu\u015f olmas\u0131 \u015fart\u0131yla,<\/p>

inceleme sonucu bulunan fark, art\u0131r\u0131lan matrahla kar\u015f\u0131la\u015ft\u0131r\u0131lacakt\u0131r.<\/p>

Yap\u0131lacak olan mukayese neticesinde;<\/p>

a) <\/strong>\u0130lgili y\u0131llarda art\u0131r\u0131lan matrah tutarlar\u0131n\u0131n, inceleme ve takdir sonucu bulunan matrah fark\u0131 tutarlar\u0131ndan fazla veya bu tutar kadar olmas\u0131 durumunda, vergi incelemeleri ve takdir komisyonu kararlar\u0131na g\u00f6re vergi tarhiyat\u0131 yap\u0131lmayacak ve ceza uygulanmayacakt\u0131r.<\/p>

b) <\/strong>Vergi incelemeleri ve takdir sonucu belirlenen tarhiyata konu matrah fark\u0131n\u0131n, ilgili y\u0131l i\u00e7in art\u0131r\u0131lan matrah tutar\u0131ndan fazla olmas\u0131 halinde, aradaki fark tutar kadar matrah fark\u0131 \u00fczerinden vergi tarhiyat\u0131 yap\u0131l\u0131p (ve<\/sub>) ceza uygulanacakt\u0131r.<\/p>

[1] Bkz. RG 25 \u015eubat 2011 g\u00fcn ve M\u00fckerrer say\u0131l\u0131 27857 say\u0131l\u0131. Madde 4: \u201c\u0130nceleme ve Tarhiyat Safhas\u0131nda Bulunan \u0130\u015flemler\u201d.[2] Bu tablo 6111 say\u0131l\u0131 kanunun 4. maddesine g\u00f6re d\u00fczenlenmi\u015ftir.<\/span><\/p>

Kaynak: www.muhasebetr.com<\/a>\u00a0
<\/strong><\/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

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Yasal Olarak \u0130mhalar\u0131 Zorunlu Mallar\u0131n KDV Sorunu<\/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>Havayolu \u0130le \u0130hracatta KDV \u0130adesi<\/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":"

Dr. Mustafa Alpaslan Ankara Maliye Okulu – 1980 mustafaalpaslan.com Bilindi\u011fi \u00fczere, 6111 say\u0131l\u0131 torba kanunun 4. madde h\u00fckm\u00fc gere\u011fi vergi incelemesine ba\u015flanm\u0131\u015f olan dosyalarda vergi incelemesinin 1 ay i\u00e7erisinde sonu\u00e7land\u0131r\u0131lmas\u0131 zorunludur. Aksi takdirde, vergi incelemesi kendili\u011finden sonlanm\u0131\u015f ve hi\u00e7bir h\u00fckm\u00fc kalmam\u0131\u015f olacakt\u0131r.[1] Bilindi\u011fi gibi, 6111 say\u0131l\u0131 yasa 25 \u015eubat 2011 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu kanunun […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4539","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=4539"}],"version-history":[{"count":24,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4539\/revisions"}],"predecessor-version":[{"id":11431,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4539\/revisions\/11431"}],"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=4539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}