{"id":4684,"date":"2012-11-02T23:40:06","date_gmt":"2012-11-02T21:40:06","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/vergi-uygulamasnda-tebligat-lemleri-ve-ortaya-ckan-baz-sorunlar\/"},"modified":"2023-12-22T21:37:48","modified_gmt":"2023-12-22T18:37:48","slug":"vergi-uygulamasnda-tebligat-lemleri-ve-ortaya-ckan-baz-sorunlar","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4684","title":{"rendered":"Verg\u0130 Uygulamas\u0131nda Tebl\u0130gat \u0130\u015flemler\u0130 ve Ortaya \u00c7\u0131kan Baz\u0131 Sorunlar"},"content":{"rendered":"\t\t
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Verg\u0130 Uygulamas\u0131nda Tebl\u0130gat \u0130\u015flemler\u0130 ve Ortaya \u00c7\u0131kan Baz\u0131 Sorunlar<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Yazan: Dr. Mustafa ALPASLAN – Eda KAYA<\/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

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"drmustafaalpaslan\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u00a0<\/strong><\/p>

\u00d6zet:<\/strong> Uygulamada 213 say\u0131l\u0131 Vergi Usul Kanunu\u00a0 h\u00fck\u00fcmlerine g\u00f6re tebligat \u00f6nemli bir\u00a0 husus olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Zaman zaman vergi idaresinin hatal\u0131 tebligatlar\u0131\u00a0 dolay\u0131s\u0131yla bir\u00e7ok tebligatlar hakk\u0131nda\u00a0 vergi m\u00fckellefleri taraf\u0131ndan a\u00e7\u0131lan davalar\u00a0 idare aleyhine sonu\u00e7lanmaktad\u0131r.<\/p>

Ger\u00e7ek ve t\u00fczel ki\u015filer nezdinde yap\u0131lacak her t\u00fcrl\u00fc vergi tebligat\u0131n\u0131n\u00a0 usul\u00fcne uygun olarak yap\u0131lmas\u0131\u00a0 zorunludur.\u00a0 Genelde tebligatlar\u00a0 213 say\u0131l\u0131 VUK 93. maddesine uygun olarak yap\u0131lmal\u0131d\u0131r.\u00a0 Belli baz\u0131 durumlarda tebligatlar\u0131n\u00a0 nerelere, kimlere ve nas\u0131l yap\u0131laca\u011f\u0131 yasada belirtilmi\u015ftir.\u00a0\u00a0 Bu\u00a0 \u00e7al\u0131\u015fmada uygulamada vergi tebligatlar\u0131 ile ilgili ortaya \u00e7\u0131kabilecek\u00a0 problemler tart\u0131\u015f\u0131lmakta ve \u00e7\u00f6z\u00fcm \u00f6nerileri\u00a0 ortaya konulmaktad\u0131r.<\/p>

Anahtar Kelimeler:\u00a0 Vergi Usul Kanunu, Tebligat Kanunu, Tebli\u011f, M\u00fckellef, Vergi sorumlusu, Kanuni temsilci, \u0130\u015f yeri, Muhatap, Tebligat\u2026 vb.<\/p>

I-G\u0130R\u0130\u015e<\/strong><\/p>

Vergi Usul Hukukunda, \u201ctebligat\u201d konusu son derece \u00f6nem ta\u015f\u0131yan ve \u00fczerinde durulmas\u0131 gereken bir konudur.\u00a0 Bu ba\u011flamda 213 say\u0131l\u0131 VUK ve ilgili tebli\u011f \u00a0h\u00fck\u00fcmleri gere\u011fince\u00a0 tebli\u011fin vergilendirmeyi ilgilendiren ve h\u00fck\u00fcm ifade eden bir yaz\u0131n\u0131n veya bir belgenin o kimseye \u00f6nceden belirlenmi\u015f y\u00f6ntem ve \u015fekillere g\u00f6re iletilmesidir.\u00a0 Vergi usul hukukunda belirlenen yollardan biri ile belirlenen matraha idarece vergi oran\u0131 uygulanarak vergi alaca\u011f\u0131n\u0131n miktar\u0131 bulunduktan sonra, bunun m\u00fckellefe bildirilmesi gerekecektir.\u00a0 Vergilendirme ile ilgili ve h\u00fck\u00fcm ifade eden hususlar\u0131n y\u00fck\u00fcml\u00fc veya\u00a0 vergi cezas\u0131n\u0131n muhatab\u0131na yetkili makamlarca yaz\u0131 ile bildirilmesine verginin tebli\u011fi denilmektedir. (VUK md. 21)\u00a0 Vergi hukuku alan\u0131nda tebli\u011f, y\u00fck\u00fcml\u00fc, sorumlu ya da ilgili hakk\u0131nda hukuki sonu\u00e7 do\u011furacak vergilendirme ile ilgili belge ve yaz\u0131lar\u0131n bu kimselere VUK\u2019nun 93 ve di\u011fer \u00a0maddelerinde belirlenen esaslara uygun olarak iletilmesidir.[1]<\/a><\/p>

Vergileme ile ilgili tebli\u011flerin VUK\u2019nun 93 ila 110. maddeleri aras\u0131nda belirlenen esaslara g\u00f6re yap\u0131lmas\u0131 gerekmektedir. Bu tebligatlar\u0131n bizzat m\u00fckellefin i\u015fyerinde yap\u0131lmas\u0131 zorunludur.[2]<\/a>\u00a0\u00a0Tebligat a\u015famas\u0131 vergilendirme s\u00fcrecinde tarh a\u015famas\u0131 ile tahakkuk a\u015famas\u0131 aras\u0131nda bir s\u00fcre\u00e7 ve safhad\u0131r. Bu s\u00fcre\u00e7 \u00e7ok \u00f6nemli bir s\u00fcre\u00e7 olup, tahakkuk fi\u015finin d\u0131\u015f\u0131nda ve beyana g\u00f6re al\u0131nan vergi ve bununla ilgili ceza ve ilave verginin do\u011fu\u015f ve kesinle\u015fmesini etkileyecek her t\u00fcrl\u00fc i\u015flemin tebli\u011f suretiyle ilgiliye duyurulmas\u0131 zorunludur.<\/p>

II- 213 SAYILI VERG\u0130 USUL KANUNUNA G\u00d6RE TEBL\u0130GAT Y\u00d6NTEMLER\u0130<\/strong><\/p>

T\u00fcrk Ticaret Kanunun ve vergi hukukumuzda tebligat i\u015flemlerini d\u00fczenleyen genel ve \u00f6zel h\u00fck\u00fcmler bulunmaktad\u0131r. Buna g\u00f6re vergilendirme i\u015flemi ki\u015filerin temel hak ve \u00f6zg\u00fcrl\u00fckleri ile yak\u0131ndan ilgili oldu\u011fu i\u00e7in bu konuda vergi usul kanununda \u00f6zel h\u00fck\u00fcmler yer almaktad\u0131r.[3]<\/a>\u00a0Di\u011fer taraftan Amme Alacaklar\u0131n\u0131n Tahsili Hakk\u0131ndaki Yasa h\u00fck\u00fcmlerine g\u00f6re kanun kapsam\u0131ndaki tebli\u011flerin mutlak surette Vergi Usul Kanunun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yap\u0131lmas\u0131n\u0131n gerekti\u011fi vurgulanmaktad\u0131r.\u00a0 Gerek Tebligat Yasas\u0131nda ve gerekse 2577 say\u0131l\u0131 \u0130YUK\u2019nun h\u00fck\u00fcmlerine g\u00f6re idare ve vergi mahkemelerine ait her t\u00fcrl\u00fc tebligatlar\u0131n Tebligat Kanunu h\u00fck\u00fcmlerine tabii oldu\u011fu y\u00fcr\u00fctmeye ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re tahsilata y\u00f6nelik tebli\u011fler Vergi Usul Kanununa g\u00f6re ve yarg\u0131 safhas\u0131na ait tebligatlar ise Tebligat Yasas\u0131na g\u00f6re yap\u0131lacakt\u0131r.[4]<\/a><\/p>

Y\u00fck\u00fcml\u00fc ya da sorumluya tebligat yap\u0131lmas\u0131\u00a0 \u00e7e\u015fitli a\u00e7\u0131lardan \u00f6nem ta\u015f\u0131maktad\u0131r.\u00a0 Buna g\u00f6re tebli\u011fler mutlak surette m\u00fckelleflerin\u00a0\u00a0 bilinen yani malum adreslerine yap\u0131lmal\u0131d\u0131r. Aksi halde yap\u0131lan tebligat ge\u00e7erli de\u011fildir. Adresi bilinmeyen veya ula\u015f\u0131lamayan m\u00fckelleflere ilan yoluyla tebligat en son \u00e7are olarak yap\u0131labilir. \u0130lan yoluyla tebligat yap\u0131lacak durumlar k\u0131saca \u015f\u00f6yle \u00f6zetlenebilir:<\/p>

1-\u00a0\u00a0\u00a0\u00a0\u00a0M\u00fckellefin adresi hi\u00e7 bilinmedi\u011fi takdirde,<\/p>

2-\u00a0\u00a0\u00a0\u00a0\u00a0M\u00fckellefin bilinen adresi de\u011fi\u015fmi\u015f veya yanl\u0131\u015f bir adres verilmi\u015f olmas\u0131 halinde,<\/p>

3-\u00a0\u00a0\u00a0\u00a0\u00a0\u00c7e\u015fitli nedenlerle posta ile tebligat i\u015flemi ger\u00e7ekle\u015fmedi\u011fi takdirde,<\/p>

4-\u00a0\u00a0\u00a0\u00a0\u00a0Yabanc\u0131 \u00fclkelerde bulunanlara\u00a0 yap\u0131lacak tebligatlarda bu tebligat\u0131n konsolosluklar veya di\u011fer el\u00e7ilikler marifetiyle yap\u0131lamam\u0131\u015f olmas\u0131 durumunda<\/p>

gibi durumlarda ilanen tebligat yoluna gidilebilecektir.<\/p>

III- HER T\u00dcRL\u00dc VERG\u0130 TEBL\u0130GATI\u00a0 \u00a0K\u0130MLERE VE HANG\u0130 ADRESLERE YAPILMALIDIR?<\/strong><\/p>

VUK\u2019un 93.maddesine g\u00f6re, vergilendirme ile ilgili olup, h\u00fck\u00fcm ifade edecek bilumum vesika ve yaz\u0131lar m\u00fckellefe tebli\u011f edilir. Yaln\u0131z tahakkuk fi\u015fi bundan istisna edilmi\u015ftir. Beyana dayanan vergilerde tahakkuk fi\u015fi ile yap\u0131lan i\u015flem, m\u00fckellefin esasen bilgisi dahilindedir. Pe\u015fin r\u0131za ve beyan\u0131na dayanmaktad\u0131r. Bu nedenle tebli\u011f esaslar\u0131na g\u00f6re, m\u00fckellefe ayr\u0131ca duyurulmas\u0131na gerek yoktur.[5]<\/a><\/p>

Tahakkuk fi\u015fi haricinde, vergilerle ilgili her t\u00fcrl\u00fc i\u015flemin tebli\u011f suretiyle duyurulmas\u0131 zorunludur.[6]<\/a><\/p>

Buna g\u00f6re, vergi ceza ihbarnameleri, takdir komisyon\u00a0 kararlar\u0131, \u00f6deme emirleri ve benzeri h\u00fck\u00fcm ifade eden her t\u00fcrl\u00fc evrak ve yaz\u0131n\u0131n m\u00fckellefe tebli\u011f edilmesi gerekmektedir.<\/p>

Yukar\u0131da belirtildi\u011fi gibi, vergi yarg\u0131s\u0131n\u0131n kararlar\u0131 VUK\u2019un tebli\u011f h\u00fck\u00fcmlerine tabi de\u011fildir. Bunlar 2577 say\u0131l\u0131 kanunun 60. maddesi \u00e7er\u00e7evesinde TK h\u00fck\u00fcmlerine g\u00f6re tebli\u011f edilecektir.<\/p>

Dan\u0131\u015ftay taraf\u0131ndan verilen bir kararda\u00a0 \u015f\u00f6yle denilmektedir:<\/p>

\u201cBilinen adrese posta ile tebli\u011f yoluna gidilmedi\u011fi tespit edildi\u011finden, daha \u00f6nce terk edildi\u011fi bilinen adreste d\u00fczenlenen adres tespit tutana\u011f\u0131na dayan\u0131larak ilanen tebli\u011f \u015fartlar\u0131n\u0131n olu\u015fmayaca\u011f\u0131 \u2026\u201d\u00a0\u015feklinde bir karar verilmi\u015ftir.[7]<\/a><\/p>

Yine bir ba\u015fka Dan\u0131\u015ftay karar\u0131nda ise;<\/p>

\u201cTebli\u011f imkans\u0131zl\u0131\u011f\u0131 halinde, tebli\u011f evrak\u0131n\u0131n, kanunda say\u0131lan ki\u015filere imza kar\u015f\u0131l\u0131\u011f\u0131 teslim edilerek tesell\u00fcm edenin adresini g\u00f6steren ihbarnamenin\u00a0 g\u00f6sterilen adresteki binan\u0131n kap\u0131s\u0131na yap\u0131\u015ft\u0131r\u0131lmas\u0131n\u0131n zorunlu olaca\u011f\u0131na\u201d\u00a0karar verilmi\u015ftir.[8]<\/a>\u00a0 B\u00f6ylece g\u00f6r\u00fclmektedir ki, bilinen adreslere posta ile tebli\u011f yollar\u0131 ve imkanlar\u0131 denenmeden ilanen tebligat yoluna gidilemeyecektir.[9]<\/a><\/p>

Vergi daireleri a\u00e7\u0131s\u0131ndan bilinen adresler k\u0131saca \u015f\u00f6yledir:<\/p>

1-\u00a0\u00a0\u00a0\u00a0\u00a0M\u00fckellef taraf\u0131ndan i\u015fe ba\u015flamalarda g\u00f6sterilen adresler,<\/p>

2-\u00a0\u00a0\u00a0\u00a0\u00a0Adres de\u011fi\u015fikli\u011fi halinde bildirilen adresler,<\/p>

3-\u00a0\u00a0\u00a0\u00a0\u00a0\u0130\u015fi terk halinde g\u00f6sterilen adresler,<\/p>

4-\u00a0\u00a0\u00a0\u00a0\u00a0Vergi\u00a0 beyannamelerinde belirtilen adresler,<\/p>

5-\u00a0\u00a0\u00a0\u00a0\u00a0Yoklama memurlar\u0131 taraf\u0131ndan yoklama fi\u015flerinde\u00a0 yer alan adresler,<\/p>

6-\u00a0\u00a0\u00a0\u00a0\u00a0Vergi mahkemelerine verilen dilek\u00e7elerde\u00a0 veya yan\u0131tlarda g\u00f6sterilen adresler,<\/p>

7-\u00a0\u00a0\u00a0\u00a0\u00a0M\u00fckellefin de imzas\u0131 olmas\u0131 ko\u015fuluyla yetkili memurlarca d\u00fczenlenen tutanaklarda g\u00f6sterilen adresler,<\/p>

Bilinen adres olarak kabul edilecektir.[10]<\/a><\/p>

Di\u011fer taraftan, vergi dairesi taraf\u0131ndan m\u00fckelleflere yap\u0131lacak tebligatlarda ya da yaz\u0131\u015fmalarda malum ve dikkate al\u0131nan en son adres; en son\u00a0\u00a0 ve yeni tarihli adres olarak kabul edilmektedir.<\/p>

\u00d6te yandan, m\u00fckellef r\u0131za g\u00f6stermedik\u00e7e m\u00fckellefe vergi dairesinde veya komisyon huzurunda tebligat yap\u0131lamaz. Ba\u015fka bir ifade ile, as\u0131l olan husus tebligat\u0131n m\u00fckellefin bizzat i\u015fyerinde yap\u0131lmas\u0131n\u0131n gerekli oldu\u011fu hususudur.[11]<\/a><\/p>

Tebli\u011fin ge\u00e7erli olmas\u0131 i\u00e7in, yetkili ki\u015filere yap\u0131lm\u0131\u015f olmas\u0131 gerekir. Konuya ili\u015fkin hususlar a\u015fa\u011f\u0131daki gibidir.<\/p>

Ger\u00e7ek ki\u015filerin m\u00fckellef olmas\u0131 halinde, tebli\u011f esas itibariyle m\u00fckellefin \u015fahs\u0131na yap\u0131l\u0131r. Genel kural budur. Baz\u0131 hallerde ise tebli\u011fin m\u00fckellefle ili\u015fkili ki\u015filere yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Konuya ili\u015fkin hususlar a\u015fa\u011f\u0131daki gibidir:<\/p>

VUK\u2019un 94. maddesine g\u00f6re, m\u00fckellefin kendisine tebli\u011f yap\u0131lmamas\u0131 halinde,<\/p>

\u0130kametgah adresinde bulunanlardan veya i\u015fyerinde memur ve m\u00fcstahdemlerden birine tebli\u011f yap\u0131labilir. Ancak bunun i\u00e7in, kendisine tebli\u011f yap\u0131lacak kimsenin g\u00f6r\u00fcn\u00fc\u015f\u00fcne g\u00f6re 18 ya\u015f\u0131ndan a\u015fa\u011f\u0131 olmamas\u0131 ve bariz bir \u015fekilde ehliyetsiz olmamas\u0131 gerekmektedir. Bunun anlam\u0131, tebligat yap\u0131lacak ki\u015finin 18 ya\u015f\u0131ndan b\u00fcy\u00fck olmas\u0131 de\u011fil, g\u00f6r\u00fcn\u00fc\u015f\u00fcne g\u00f6re 18 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olmamas\u0131d\u0131r. \u00c7\u00fcnk\u00fc tebligat yapacak ki\u015finin kimlik kontrol yetkisi yoktur. Bu hususta y\u00fcksek mahkeme Dan\u0131\u015ftay\u2019\u0131n pek \u00e7ok k\u00f6kle\u015fmi\u015f hale gelen kararlar\u0131 bulunmaktad\u0131r.<\/p>

Yukar\u0131da da belirtildi\u011fi gibi, tebli\u011fin m\u00fckellefin kendisine yap\u0131lmas\u0131 en uygun usuld\u00fcr. M\u00fckellefin kendisi bulunmu\u015fken veya bulunabilecekken, i\u015fyerinde veya ikametgah\u0131nda bulunanlara tebli\u011f yap\u0131lamaz. M\u00fckellefin bilinen\u00a0 adreslerinin t\u00fcm\u00fcnde aranmas\u0131, buna ra\u011fmen m\u00fckellefin bulunmamas\u0131 halinde, tebli\u011fin i\u015fyeri veya ikametgah\u0131nda bulunanlara yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.[12]<\/a><\/p>

Bunun yan\u0131 s\u0131ra, uygulamada tebli\u011f m\u00fckellefin sadece bilinen adreslerinden birine yap\u0131lmaktad\u0131r.\u00a0 M\u00fckellefin bu adreste bulunmamas\u0131 halinde, tebli\u011f orada bulunan ki\u015filere yap\u0131lmaktad\u0131r. Bu durumda tebli\u011fin yanl\u0131\u015f yap\u0131ld\u0131\u011f\u0131 ve h\u00fck\u00fcm ifade etmedi\u011finin ileri s\u00fcr\u00fclmesi m\u00fcmk\u00fcnd\u00fcr.[13]<\/a>\u00a0 Dolay\u0131s\u0131yla bu durumun ortadan kald\u0131r\u0131labilmesi i\u00e7in tebli\u011f yap\u0131lacak m\u00fckellefin bilinen adreslerinin t\u00fcm\u00fcnde aranmas\u0131 zorunludur. M\u00fckellef d\u0131\u015f\u0131ndaki ki\u015filere tebli\u011f yap\u0131lmas\u0131 ancak m\u00fckellefin bilinen adreslerinin hi\u00e7birinde bulunamad\u0131\u011f\u0131 durumlarda ancak\u00a0\u00a0 m\u00fcmk\u00fcn olabilecektir.[14]<\/a><\/p>

Yukar\u0131da belirtildi\u011fi gibi, m\u00fckellefin bulunamamas\u0131 halinde tebli\u011f, ikametgahta bulunanlara veya i\u015fyerinde bulunan memurlara\u00a0 yap\u0131labilecektir. \u0130kametgahta bulunanlara tebli\u011f i\u00e7in bunlar\u0131n aile ferdi olmas\u0131 veya s\u00fcrekli m\u00fckellefle birlikte oturma \u015fart\u0131 bulunmamaktad\u0131r. K\u0131sa bir s\u00fcre i\u00e7in m\u00fckellefle birlikte oturan uzak bir akrabaya da tebli\u011f yap\u0131labilecektir. Buna kar\u015f\u0131l\u0131k Dan\u0131\u015ftay, ayn\u0131 adreste oturmayan yak\u0131n akrabaya yap\u0131lan tebligat\u0131n ge\u00e7ersiz oldu\u011funa h\u00fckmetmi\u015ftir. Bu husustaki karar ilgili b\u00f6l\u00fcmde yer almaktad\u0131r.<\/p>

\u0130\u015fyerinde tebli\u011f yap\u0131lacak kimsenin ise, mutlaka m\u00fckellefin memur veya m\u00fcstahdemi olmas\u0131 gerekmektedir. \u0130\u015fyerinde bulunan herhangi bir ki\u015fiye tebli\u011f yap\u0131lamaz.[15]<\/a><\/p>

VUK\u2019un 10. maddesine g\u00f6re, k\u00fc\u00e7\u00fck ve k\u0131s\u0131tl\u0131lar m\u00fckellef olduklar\u0131nda bunlara d\u00fc\u015fen g\u00f6revler kanuni temsilciler taraf\u0131ndan yerine getirilir. K\u00fc\u00e7\u00fck ve k\u0131s\u0131tl\u0131lar temyiz kudretine haiz olmad\u0131klar\u0131ndan, kendilerine yap\u0131lan tebli\u011f h\u00fck\u00fcm ifade etmez. Bu nedenle bunlarla ilgili tebli\u011f, veli, vasi veya kayy\u0131m durumundaki kanuni temsilciye yap\u0131l\u0131r.<\/p>

VUK\u2019un 95. maddesine g\u00f6re, veli, vasi veya kayy\u0131m birden fazla ise, tebli\u011f bunlardan herhangi birine yap\u0131labilir.<\/p>

\u00d6te yandan dar m\u00fckellefiyette ger\u00e7ek ki\u015filer ad\u0131na yap\u0131lacak tarhiyat\u0131n muhatab\u0131, bunlar\u0131n T\u00fcrkiye\u2019deki daimi temsilcileridir. Tebligat da normal olarak bu temsilcilere yap\u0131lacakt\u0131r. Temsilcinin birden fazla olmas\u0131 halinde, tebli\u011f dar m\u00fckellef ki\u015fi taraf\u0131ndan tayin edilecek temsilciye, b\u00f6yle bir tayin yap\u0131lmad\u0131\u011f\u0131nda temsilcinin herhangi birine yap\u0131lacakt\u0131r.<\/p>

T\u00fcrkiye\u2019de daimi temsilcisi olmayan dar m\u00fckellefiyete tabi ger\u00e7ek ki\u015fiye tarhiyat, kendisine kazan\u00e7 ve irad\u0131 sa\u011flayan ki\u015fi ad\u0131na yap\u0131l\u0131r. Dolay\u0131s\u0131yla bu hallerde tebligat\u0131n muhatab\u0131 da kazan\u00e7 ve irad\u0131 sa\u011flayanlar olacakt\u0131r.[16]<\/a><\/p>

VUK\u2019un 94. maddesine g\u00f6re umumi vekillere tebligat yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>

Umumi vekil ve vekalet uygulamas\u0131 Bor\u00e7lar Kanunun\u00a0 h\u00fck\u00fcmlerine g\u00f6re tayin edilecektir. Vekalet uygulamas\u0131 ile ilgili vekaletnamede, vekilin genel olarak mali konularda yetkili oldu\u011funa dair h\u00fckm\u00fcn bulunmas\u0131 gerekir. Vekaletnamede bu h\u00fck\u00fcm yoksa tebli\u011f yap\u0131lamaz.[17]<\/a><\/p>

Di\u011fer taraftan m\u00fckellefin 3568 say\u0131l\u0131 yasaya g\u00f6re yetki alm\u0131\u015f mali m\u00fc\u015favir veya muhasebecisine \u00a0de tebligat yap\u0131labilecektir.[18]<\/a><\/p>

Miras\u00e7\u0131lar, \u00f6lenin vergi bor\u00e7lar\u0131ndan hisseleri nispetinde sorumludurlar. Bu nedenle miras\u00e7\u0131lar\u0131n her birine, hissesine d\u00fc\u015fen vergi ile ilgili tebligat yap\u0131l\u0131r. Miras\u0131n reddedilebilece\u011fi \u00fc\u00e7 ayl\u0131k bekleme s\u00fcresinde de miras\u00e7\u0131lara tebli\u011f yap\u0131labilecektir. Ancak miras\u0131n reddedilmesi halinde yap\u0131lan tebligat h\u00fck\u00fcm ifade etmeyecektir.[19]<\/a><\/p>

\u0130YUK\u2019nun\u00a0 26. maddesi h\u00fckm\u00fcne g\u00f6re,\u00a0 davac\u0131n\u0131n \u00f6l\u00fcm\u00fc halinde\u00a0 veya davac\u0131n\u0131 g\u00f6sterdi\u011fi adresinde tebligat yap\u0131lamamas\u0131 halinde\u00a0 idari yarg\u0131 yeri, davay\u0131 takip hakk\u0131 kendisine ge\u00e7enin ba\u015fvurusuna kadar dosyay\u0131 i\u015flemden kald\u0131rmak zorundad\u0131r.\u00a0 Ancak bunun i\u00e7in, davan\u0131n konusu olan idari i\u015flemin \u00f6lenin miras\u00e7\u0131lar\u0131na ge\u00e7en hak\u00a0 veya bor\u00e7lara ili\u015fkin bulunmamas\u0131 gereklidir.[20]<\/a><\/p>

Genel olarak vergi kanunlar\u0131na g\u00f6re adi ortakl\u0131k, vergileme ile ilgili hususlarda muhatap kabul edilmemi\u015ftir. Ortaklar ortakl\u0131ktan elde ettikleri gelirleri, \u015fahsi gelir unsuru olarak beyan etmektedirler. Bunlarla ilgili tebligat\u0131n muhatab\u0131 da ayr\u0131 ayr\u0131 kendileri olmaktad\u0131r.[21]<\/a><\/p>

Buna kar\u015f\u0131l\u0131k muhtasar beyanname konusu vergiler ve KDV bak\u0131m\u0131ndan yap\u0131lacak tarhiyat ve bunlarla ilgili cezalarla ortakl\u0131k defterinde yap\u0131lacak usuls\u00fczl\u00fckler dolay\u0131s\u0131yla kesilecek cezalarda muhatap ortakl\u0131\u011f\u0131n kendisidir. Muhatap ortakl\u0131k olmakla birlikte, tebligat ortaklara yap\u0131lacakt\u0131r. Bu hallerde tebli\u011fin ortaklardan birine yap\u0131lmas\u0131 yeterlidir. Konuya ili\u015fkin Dan\u0131\u015ftay kararlar\u0131 da bu do\u011frultuda s\u00fcrmektedir.<\/p>

IV- SERMAYE \u015e\u0130RKETLER\u0130NE \u00a0YAPILAB\u0130LECEK TEBL\u0130\u011e USULLER\u0130 NED\u0130R?<\/strong><\/p>

213 say\u0131l\u0131 VUK\u2019nun 94. maddesine g\u00f6re t\u00fczel ki\u015filere yap\u0131labilecek tebligat, bunlar\u0131n y\u00f6netim kurulu ba\u015fkan\u0131, yasal temsilcileri veya bu t\u00fczel ki\u015fili\u011fi di\u011fer \u015fekillerde temsile yetkili olanlara yap\u0131labilecektir. Bu temsilcilerin birden \u00e7ok olmas\u0131 durumunda tebligat\u0131n bunlardan yaln\u0131zca bir tanesine yap\u0131lmas\u0131 kafidir. Ba\u015fkan, m\u00fcd\u00fcr ve di\u011fer yasal temsilciler ticaret \u015firketlerinde, ana s\u00f6zle\u015fmede yer almaktad\u0131r. Tebligat yap\u0131labilecek kimseler, kooperatiflerde kooperatifler yasas\u0131na g\u00f6re, derneklerde ise dernekler yasas\u0131na g\u00f6re, vak\u0131flarda ise vak\u0131f senedine g\u00f6re tespit olunacakt\u0131r.<\/p>

Tebligatlar\u0131n yine t\u00fczel ki\u015filerde de bu t\u00fczel ki\u015fili\u011fi temsile yetkili olmayan ki\u015filere yap\u0131lmas\u0131 halinde bu tebligat ge\u00e7ersiz olacakt\u0131r. Kendisine b\u00f6yle bir\u00a0 ge\u00e7ersiz tebligat yap\u0131lan ki\u015filer ald\u0131klar\u0131 bu tebligatlar\u0131 bir yaz\u0131 ekinde ilgili vergi dairesine g\u00f6t\u00fcr\u00fcp teslim ve iade edip yetkili ki\u015filere yeniden usul\u00fcne uygun olarak tebli\u011fini talep edebilirler.<\/p>

Bir Dan\u0131\u015ftay karar\u0131nda;\u00a0\u201cyasaya uygun \u015fekilde tebli\u011f edilmeyen vergi borcu ve cezas\u0131n\u0131n tahsili i\u00e7in \u00f6deme emri d\u00fczenlenmesi hukuka ayk\u0131r\u0131d\u0131r.\u201d\u00a0\u015eeklinde karar verilmi\u015ftir.<\/p>

M\u00fckellefler taraf\u0131ndan, vergi dairesince adlar\u0131na veya unvanlar\u0131na d\u00fczenlenen mali konularla ilgili belgelerin do\u011fru adres yard\u0131m\u0131 ile elde ettikleri takdirde vergi yasalar\u0131 taraf\u0131ndan kendilerine verilmi\u015f bir tak\u0131m yasal haklar\u0131 s\u00fcreleri \u00e7er\u00e7evesinde kullanmalar\u0131 m\u00fcmk\u00fcn olabilecektir.\u00a0 \u00a0\u00a0S\u00fcresi i\u00e7erisinde temin edilen belgeler bak\u0131m\u0131ndan\u00a0 m\u00fckelleflerin yasal haklar\u0131n\u0131 kullanmalar\u0131 en sa\u011fl\u0131kl\u0131 yoldur. S\u00fcre ge\u00e7tikten sonra \u00f6rne\u011fin bir \u00f6deme emri tebli\u011f edildi\u011fi tarihten[22]<\/a>\u00a0(7) g\u00fcn ge\u00e7tikten sonra\u00a0 buna kar\u015f\u0131 dava a\u00e7\u0131lmas\u0131 m\u00fcmk\u00fcn g\u00f6r\u00fclmemektedir. Ayn\u0131 bi\u00e7imde bir vergi ve ceza ihbarnamesine kar\u015f\u0131 tebli\u011f tarihinden\u00a0 itibaren 30 g\u00fcn i\u00e7erisinde yan\u0131t verilmezse veya uzla\u015fma ya da VUK 376. maddedeki haklar kullan\u0131lmad\u0131\u011f\u0131 takdirde art\u0131k bu ihbarnameye kar\u015f\u0131 hak arama yollar\u0131 daralm\u0131\u015f g\u00f6z\u00fckecektir.<\/p>

V- SONU\u00c7 VE DE\u011eERLEND\u0130RME<\/strong><\/p>

Uygulamada \u00e7o\u011fu zaman tebli\u011fle ilgili sorunlarla kar\u015f\u0131la\u015f\u0131lmaktad\u0131r. \u00d6rne\u011fin \u015firket temsilcisinin ikamet etti\u011fi apartman\u0131n\u00a0 kap\u0131c\u0131s\u0131na\u00a0\u00a0 yap\u0131lan tebligat usule uygun g\u00f6r\u00fclmemektedir.[23]<\/a>\u00a0 Keza m\u00fckellefin y\u0131llar \u00f6nce bo\u015fand\u0131\u011f\u0131, ayr\u0131 ya\u015fayan e\u015fine tebligat yap\u0131lamayacakt\u0131r.[24]<\/a>\u00a0 Tebligat\u0131n usule uygun \u015fekilde yap\u0131lmas\u0131 zorunludur. Tebligat usuls\u00fcz yap\u0131lsa bile, ilgilinin\u00a0 bilgisine girmesi durumunda o tarih itibariyle ge\u00e7erli kabul edilir.[25]<\/a>\u00a0 \u0130lanen tebligat\u0131n usul\u00fcne uygun yap\u0131lmamas\u0131 halinde, vergi alaca\u011f\u0131 kesinle\u015fip, \u00f6denecek a\u015famaya gelemez.[26]<\/a>Defter ve belgelerin\u00a0 vergi incelemesi\u00a0 yapmaya yetkili\u00a0 olanlara ibraz edilmemesi resen takdir nedenidir. Ancak, yaz\u0131n\u0131n m\u00fckellefe hukuki ve ticari y\u00f6nden\u00a0 ba\u011f\u0131\u00a0\u00a0 olmayan ki\u015fiye tebli\u011fi durumunda resen takdir ko\u015fullar\u0131 ger\u00e7eklememi\u015f say\u0131l\u0131r.<\/p>

M\u00fckellef istemedik\u00e7e vergi dairesi i\u00e7erisinde m\u00fckellefe tebligat yap\u0131lamaz.[27]<\/a>\u00a0Vergi dairesinde m\u00fckellefe tebligat\u00a0 yap\u0131labilmesi i\u00e7in mutlak surette ilgilinin\u00a0 r\u0131za g\u00f6stermesi zorunludur. Aksi\u00a0 halde m\u00fckellefin i\u015f yerinde veya ikametgah\u0131nda\u00a0 tebligat yap\u0131lacakt\u0131r.<\/p>

Di\u011fer yandan, m\u00fckellefin muhasebecisine do\u011frudan tebligat yap\u0131lamaz.\u00a0 \u00c7\u00fcnk\u00fc, muhasebeci m\u00fckellefin personeli veya m\u00fcstahdemi de\u011fildir.\u00a0 M\u00fckellefin muhasebecisinin tebli\u011f evrak\u0131n\u0131 teslim alabilmesi i\u00e7in mutlak surette \u00f6zel vekaleti olmal\u0131d\u0131r. Aksi halde, muhasebeciye yap\u0131lan tebligat\u00a0 ge\u00e7ersizdir.<\/p>

KAYNAK\u00c7A<\/h1>

KARAKO\u00c7 Yusuf, \u201cGenel Vergi Hukuku\u201d G\u00f6zden Ge\u00e7irilmi\u015f 4. Bask\u0131, Yetkin Yay\u0131nlar\u0131.<\/p>

\u00d6ZBALCI Y\u0131lmaz, Vergi Usul Kanunu Yorum ve A\u00e7\u0131klamalar\u0131, Ankara, Nisan 2007, s.300-305\u00a0 Ankara.<\/p>

KIZILOT \u015e\u00fckr\u00fc \u2013 KIZILOT Zuhal, Vergi \u0130htilaflar\u0131 ve \u00c7\u00f6z\u00fcm Yollar\u0131, 19. Bask\u0131, Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k, Ankara.<\/p>

ALPASLAN Mustafa \u2013 SAKAL Mustafa, \u201cVergi Hukuku Uygulamas\u0131\u201d, Makale, \u0130nceleme Ve Yorumlar -1, Grafmat Bas\u0131m San, \u0130zmir, Ocak 2008.<\/p>

\u00d6ZYER M.Ali \u201cVUK Uygulamas\u0131\u201d \u0130stanbul 2001.<\/p>

CANDAN Turgut, Vergi Su\u00e7lar\u0131 ve Cezalar\u0131, G\u00fcncelle\u015ftirilmi\u015f 3. Bask\u0131, May\u0131s 2010, Maliye ve Hukuk Yay\u0131nlar\u0131, Ankara.<\/p>

\u00dcREL G\u00fcrol, \u201cG\u00fcncel Vergi Usul Kanunu Uygulamas\u0131\u201d, 2. Bask\u0131, Maliye ve Hukuk Yay\u0131nlar\u0131, Ankara, Mart 2007.<\/p>

\u00a0<\/p>

[1]<\/a>\u00a0KARAKO\u00c7 Yusuf, \u201cGenel Vergi Hukuku\u201d G\u00f6zden Ge\u00e7irilmi\u015f 4. Bask\u0131, Yetkin Yay\u0131nlar\u0131, s.262<\/p><\/div>

[2]<\/a>\u00a0\u0130zmir 4. Vergi Mahkemesi karar\u0131, 19.06.2012 g\u00fcn ve E:2012\/369-K:2012\/913 say\u0131l\u0131 kararlar\u0131.<\/p><\/div>

[3]<\/a>\u00a0Bkz. 213 say\u0131l\u0131 VUK\u00a0 md. 93-104<\/p><\/div>

[4]<\/a>\u00a0Baz\u0131 vergi daireleri\u00a0 m\u00fckellefi i\u015fyerinde\u00a0 bulamad\u0131\u011f\u0131\u00a0 takdirde\u00a0 evine tebligat yapmaktad\u0131r.\u00a0\u00a0 M\u00fckellefin evinde de bulunmamas\u0131\u00a0 halinde\u00a0 tebligat evrak\u0131\u00a0 m\u00fckellefin ev veya i\u015fyerinin kap\u0131s\u0131na\u00a0 yap\u0131\u015ft\u0131r\u0131larak 7201 say\u0131l\u0131 Tebligat Kanunun\u00a0 21. md h\u00fckm\u00fcne g\u00f6re tebli\u011f talik\u00a0 suretiyle yap\u0131labilmektedir.\u00a0\u00a0 B\u00f6yle bir durumda ilgili m\u00fckellefin ikametgah\u0131n\u0131n\u00a0 bulundu\u011fu\u00a0 muhtara da\u00a0 evrak teslim edilip, tebli\u011f al\u0131nd\u0131s\u0131 m\u00fckellefin kap\u0131s\u0131na yap\u0131\u015ft\u0131r\u0131lmaktad\u0131r.<\/p><\/div>

[5]<\/a>\u00a0\u00d6ZBALCI Y\u0131lmaz, Vergi Usul Kanunu Yorum ve A\u00e7\u0131klamalar\u0131, Ankara, Nisan 2007, s.300-305<\/p><\/div>

[6]<\/a>\u00a0KIZILOT \u015e\u00fckr\u00fc \u2013 KIZILOT Zuhal, Vergi \u0130htilaflar\u0131 ve \u00c7\u00f6z\u00fcm Yollar\u0131, 19. Bask\u0131, Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k, Ankara,\u00a0 s.764<\/p><\/div>

[7]<\/a>\u00a0Dn\u015f. 9. D. 9\/3\/2005 g\u00fcn ve E:2003\/2571-K:2005\/494 say\u0131l\u0131 karar\u0131. Bu karar \u015e\u00fckr\u00fc KIZILOT\u2019un \u201cDan\u0131\u015ftay Kararlar\u0131 ve \u00d6zelgeler\u201d \u00e7al\u0131\u015fmas\u0131n\u0131n 8. cildin 607. sayfas\u0131nda\u00a0 yer almaktad\u0131r.<\/p><\/div>

[8]<\/a>\u00a0Dn\u015f. 4. D. 10\/10\/2006 g\u00fcn ve E:2006\/3801-K:2006\/1781 say\u0131l\u0131 karar\u0131<\/p><\/div>

[9]<\/a>\u00a0VUK md. 103<\/p><\/div>

[10]<\/a>\u00a0213 say\u0131l\u0131 VUK md. 101.<\/p><\/div>

[11]<\/a>\u00a0ALPASLAN Mustafa \u2013 SAKAL Mustafa, \u201cVergi Hukuku Uygulamas\u0131\u201d, Makale, \u0130nceleme Ve Yorumlar -1, Grafmat Bas\u0131m San, \u0130zmir, Ocak 2008, S.238<\/p><\/div>

[12]<\/a>\u00a0Bkz. 213 say\u0131l\u0131\u00a0 VUK md. 104\/3, ilgili olarak bkz. VUK GT Seri No: 143<\/p><\/div>

[13]<\/a>\u00a0\u00d6ZBALCI, age. s. 306<\/p><\/div>

[14]<\/a>\u00a0\u0130zmir 4. Vergi Mahkemesi taraf\u0131ndan verilen 11.04.2011 g\u00fcn ve E:2010\/2476-K:2011\/598 say\u0131l\u0131 kararlar\u0131 uyar\u0131nca usul\u00fcne uygun olarak yap\u0131lmayan \u00f6deme emri\u00a0 tebligat\u0131 iptal edilmi\u015ftir.<\/p><\/div>

[15]<\/a>\u00a0\u00d6ZBALCI, age. s. 307<\/p><\/div>

[16]<\/a>\u00a0\u00d6ZBALCI, age. s. 307<\/p><\/div>

[17]<\/a>\u00a0M\u00fckellefin 3568 say\u0131l\u0131 yasaya g\u00f6re yetki alm\u0131\u015f meslek mensubuna m\u00fckellef ile s\u00f6zle\u015fme ve vekaletinin olmas\u0131 halinde tebligat yap\u0131labilecektir. Di\u011fer taraftan Dan\u0131\u015ftay 4. dairesi taraf\u0131ndan verilen 13\/11\/2006 g\u00fcnl\u00fc ve E:2006\/1433-K:2006\/2157 say\u0131l\u0131 kararlar\u0131nda; \u201c\u015firketin beyannameleri imzalayan serbest muhasebeciyi \u015firketin \u00e7al\u0131\u015fan\u0131, temsilcisi veya memuru olarak kabul etmek m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, serbest muhasebeciye yap\u0131lan tebli\u011f usule uygun de\u011fildir. \u015eirket temsilcilerinin bulunmamas\u0131 halinde, \u015firketin \u00e7al\u0131\u015fanlar\u0131na yap\u0131lacak tebli\u011flerde, tebli\u011f al\u0131nd\u0131s\u0131n\u0131 imzalayan ki\u015finin \u015firket \u00e7al\u0131\u015fan\u0131 oldu\u011funun belirtilmesi gerekir.\u00a0 Bu karar, KIZILOT \u015e\u00fckr\u00fc, \u201cvergi uyu\u015fmazl\u0131klar\u0131 ile ilgili Dan\u0131\u015ftay kararlar\u0131 ve \u00f6zelgeler\u201d, isimli \u00e7al\u0131\u015fmas\u0131n\u0131n Ankara 2008 bask\u0131 s.593 de yer almaktad\u0131r.<\/p><\/div>

[18]<\/a>\u00a0\u00d6ZYER M.Ali \u201cVUK Uygulamas\u0131\u201d \u0130stanbul 2001, s. 103-104<\/p><\/div>

[19]<\/a>\u00a0\u00dcREL G\u00fcrol, \u201cG\u00fcncel Vergi Usul Kanunu Uygulamas\u0131\u201d, 2. Bask\u0131, Maliye Ve Hukuk Yay\u0131nlar\u0131, Ankara, Mart 2007, S. 191.<\/p><\/div>

[20]<\/a>\u00a0CANDAN Turgut, Vergi Su\u00e7lar\u0131 ve Cezalar\u0131, G\u00fcncelle\u015ftirilmi\u015f 3. Bask\u0131, May\u0131s 2010, Maliye ve Hukuk Yay\u0131nlar\u0131, Ankara,\u00a0 s. 591<\/p><\/div>

[21]<\/a>\u00a0Dn\u015f. 9. D. 9,3,2005 g\u00fcn ve E:2003\/2571-K:2005\/494 say\u0131l\u0131 kararlar\u0131nda; \u201cbilinen adreslere postayla tebli\u011f yoluna gidilmedi\u011fi tespit edildi\u011finden, daha \u00f6nce terk edildi\u011fi bilinen adreste d\u00fczenlenen adres tespit tutana\u011f\u0131na dayan\u0131larak ilanen tebli\u011f \u015fartlar\u0131 olu\u015fmayaca\u011f\u0131\u201d \u015feklinde karar verilmi\u015ftir. Bu karar, KIZILOT \u015e\u00fckr\u00fc, \u201cvergi uyu\u015fmazl\u0131klar\u0131yla ilgili Dan\u0131\u015ftay kararlar\u0131 ve \u00f6zelgeler\u201d isimli \u00e7al\u0131\u015fmas\u0131n\u0131n Ankara 2008 bask\u0131 s.607 de yer almaktad\u0131r.<\/p><\/div>

[22]<\/a>\u00a0Dn\u015f. 4. D. nin 7\/2\/1996 g\u00fcn ve E: 1995\/4227-K:1996\/388 say\u0131l\u0131 karar\u0131. Bkz. KIZILOT, Vergi Uyu\u015fmazl\u0131klar\u0131yla \u0130lgili Dan\u0131\u015ftay Kararlar\u0131 ve \u00d6zelgeler (Muktezalar), C.4, s.872-873<\/p><\/div>

[23]<\/a>\u00a0Dn\u015f. 11. D. nin 6\/11\/1996 tarih ve E:1995\/3886-K:1996\/3902 say\u0131l\u0131 karar\u0131.<\/p><\/div>

[24]<\/a>\u00a0Dn\u015f. 4. D. nin, 2\/10\/1996 tarih ve E:1996\/3200-K:1996\/3462 say\u0131l\u0131 karar\u0131.<\/p><\/div>

[25]<\/a>\u00a0Dn\u015f. 4. D. nin 8\/10\/1996 tarih ve E:1995\/4981-K:1996\/3474 say\u0131l\u0131 karar\u0131<\/p><\/div>

[26]<\/a>\u00a0Dn\u015f. 4. D. nin 12\/5\/1999 tarih ve E:1998\/1650-K:1999\/1967 say\u0131l\u0131 karar\u0131.<\/p><\/div>

[27]<\/a>\u00a0Ayn\u0131\u00a0 g\u00f6r\u00fc\u015f i\u00e7in bkz. \u00dcREL G\u00fcrol, G\u00fcncel Vergi Usul Kanunu Uygulamas\u0131, Maliye ve Hukuk Yay\u0131nlar\u0131, Ankara, Mart 2007, s.188-200<\/p>

(VERG\u0130 D\u00dcNYASI DERG\u0130S\u0130, KASIM 2012, \u00a0 YIL: 32, SAYI:375 \u00a0SAYISINDA YAYINLANMI\u015eTIR)<\/p><\/div><\/div>

\u00a0<\/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>6183 Say\u0131l\u0131 Yasa H\u00fck\u00fcmlerine G\u00f6re \u0130htiyati Haciz \u2013 Tahakkuk Konusundaki Yetki Karma\u015fas\u0131 Nedir?<\/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>Vergi \u0130ncelemesi Ve Rapor De\u011ferlendirme Komisyonlar\u0131<\/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":"

Yazan: Dr. Mustafa ALPASLAN – Eda KAYA \u00a0 \u00d6zet: Uygulamada 213 say\u0131l\u0131 Vergi Usul Kanunu\u00a0 h\u00fck\u00fcmlerine g\u00f6re tebligat \u00f6nemli bir\u00a0 husus olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Zaman zaman vergi idaresinin hatal\u0131 tebligatlar\u0131\u00a0 dolay\u0131s\u0131yla bir\u00e7ok tebligatlar hakk\u0131nda\u00a0 vergi m\u00fckellefleri taraf\u0131ndan a\u00e7\u0131lan davalar\u00a0 idare aleyhine sonu\u00e7lanmaktad\u0131r. Ger\u00e7ek ve t\u00fczel ki\u015filer nezdinde yap\u0131lacak her t\u00fcrl\u00fc vergi tebligat\u0131n\u0131n\u00a0 usul\u00fcne uygun olarak […]<\/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-4684","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\/4684","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=4684"}],"version-history":[{"count":9,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4684\/revisions"}],"predecessor-version":[{"id":11334,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4684\/revisions\/11334"}],"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=4684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}