Current File : //www/cron/sql/davavergi_davavergicom_2025_05_04.sql

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(3,1,'2018-09-16 23:23:38','2018-09-16 20:23:38','<h2>Biz kimiz</h2><p>Web sitemizin adresi: https://www.davavergi.com.</p><h2>Hangi kişisel bilgileri ne amaçla topluyoruz</h2><h3>Yorumlar</h3><p>Ziyaretçiler sitede yorum bıraktığında yorum formunda gösterilen verileri ve ayrıca istenmeyen yorum tespitine yardımcı olmak için ziyaretçinin IP adresi ve tarayıcı bilgisi metnini de toplarız.</p><p>E-posta adresinizden oluşturulmuş anonimleştirilmiş bir metin (hash olarak da adlandırılır) Gravatar hizmetine, servisi kullanıp kullanmadığınızı görmek için, sağlanabilir. Gravatar servisinin gizlilik politikası şu adrestedir: https://automattic.com/privacy/. Yorumunuzun onaylanmasından sonra profil resminiz yorumunuzla birlikte herkese görünür.</p><h3>Ortam</h3><p>Görselleri web sitesine yüklerseniz, gömülmüş konum verileri (EXIF GPS) içeren görseller yüklemekten kaçınmalısınız. Web sitesi ziyaretçileri, web sitesindeki görsellerden herhangi bir konum bilgisini indirip çıkarabilir.</p><h3>İletişim formları</h3><h3>Çerezler</h3><p>Sitemize bir yorum bırakırsanız, isminizi, e-posta adresinizi ve web sitenizi çerezlerde kaydetmeyi seçebilirsiniz. Bunlar size kolaylık sağlamak içindir, böylece başka bir yorum bıraktığınızda bilgilerinizi tekrar doldurmanız gerekmez. Bu çerezler bir yıl süresince kalır.</p><p>Bir hesabınız varsa ve bu siteye giriş yaparsanız, tarayıcınızın çerezleri kabul edip etmediğini belirlemek için geçici bir çerez ayarlayacağız. Bu çerez hiçbir kişisel veri içermez ve tarayıcınızı kapattığınızda atılır.</p><p>Giriş yaptığınızda, giriş bilgilerinizi ve ekran görüntüleme seçiminizi kaydetmek için birkaç çerez kaydedeceğiz. Giriş çerezleri iki gün ve ekran seçenekleri çerezleri bir yıl boyunca kalır. &quot;Beni hatırla&quot; seçeneğini seçereniz, girişiniz iki hafta boyunca devam eder. Hesabınızdan çıkış yaparsanız, giriş çerezleri kaldırılacaktır.</p><p>Bir makaleyi düzenler veya yayınlarsanız tarayıcınıza ek bir çerez kaydedilir. Bu çerez hiçbir kişisel veri içermez ve sadece düzenlediğiniz makalenin yazı kimliğini gösterir. 1 gün sonra zaman aşımına uğrar.</p><h3>Diğer sitelerden gömülen içerik</h3><p>Bu sitedeki makaleler gömülü içerik (ör. videolar, resimler, makaleler, vb.) Içerebilir. Diğer web sitelerinden gömülen içerik, ziyaretçinin diğer web sitesini ziyaret etmiş gibi, tam olarak aynı şekilde davranır.</p><p>Bu web siteleri sizin hakkınızda veri toplayabilir, çerez kullanabilir, üçüncü taraf tarafından gömülmüş şeklide takip yapabilir ve bir hesabınız varsa ve bu web sitesinde oturum açtıysanız, gömülen içerikle etkleşiminizi takip etme dahil olmak üzere, bu gömülen içerikle etkileşiminizi izleyebilir.</p><h3>Analiz</h3><h2>Verinizi kimlerle paylaşıyoruz</h2><h2>Verilerinizi ne kadar süre tutarız</h2><p>Bir yorum bırakırsanız, yorum ve meta verileri süresiz olarak saklanır. Böylece, takip eden yorumlarınızı denetim kuyruğunda tutmak yerine otomatik olarak tanıyabilir ve onaylayabiliriz.</p><p>Web sitemize kayıt yaptıran kullanıcılar için (varsa) kullanıcı profilinde sağladıkları kişisel bilgileri de saklarız. Tüm kullanıcılar kişisel bilgilerini istedikleri zaman görebilir, düzenleyebilir veya silebilir (kullanıcı adı değiştirme hariç). Web sitesi yöneticileri de bu bilgileri görebilir ve düzenleyebilir.</p><h2>Verileriniz üzerindeki haklarınız neler</h2><p>Bu sitede bir hesabınız veya yorumlarınız varsa, bize sağladığınız veriler dahil olmak üzere, hakkınızda tuttuğumuz kişisel verilerin dışa aktarılmış bir dosyasını almayı isteyebilirsiniz. Ayrıca, hakkınızda tuttuğumuz tüm kişisel verileri de silmeyi isteyebilirsiniz. Bu, idari, yasal veya güvenlik amaçlarına uymak zorunda olduğumuz hiçbir veriyi içermez.</p><h2>Verinizi nereye gönderiyoruz</h2><p>Ziyaretçi yorumları otomatik istenmeyen yorum algılama servisi aracılığıyla kontrol edilebilir.</p><h2>İletişim bilgileriniz</h2><h2>Ek bilgi</h2><h3>Verinizi nasıl koruyoruz</h3><h3>Hangi veri ihlali prosedürlerimiz var</h3><h3>Hangi üçüncü taraflardan veri alıyoruz</h3><h3>Kullanıcı verileriyle ne tip otomatik karar verme ve/veya profilleme yapıyoruz?</h3><h3>Sanayi bakanlığı kamuyu aydınlatma yükümlülüğü</h3>','Gizlilik politikası','','draft','closed','open','','gizlilik-politikasi','','','2018-09-16 23:23:38','2018-09-16 20:23:38','',0,'http://www.davavergi.com/?page_id=3',0,'page','',0);
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(2,'Contact','com_contact.contact','{\"special\":{\"dbtable\":\"#__contact_details\",\"key\":\"id\",\"type\":\"Contact\",\"prefix\":\"ContactTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"name\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created\",\"core_modified_time\":\"modified\",\"core_body\":\"address\", \"core_hits\":\"hits\",\"core_publish_up\":\"publish_up\",\"core_publish_down\":\"publish_down\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"featured\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"image\", \"core_urls\":\"webpage\", \"core_version\":\"version\", \"core_ordering\":\"ordering\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"catid\", \"core_xreference\":\"xreference\", \"asset_id\":\"null\"}, \"special\":{\"con_position\":\"con_position\",\"suburb\":\"suburb\",\"state\":\"state\",\"country\":\"country\",\"postcode\":\"postcode\",\"telephone\":\"telephone\",\"fax\":\"fax\",\"misc\":\"misc\",\"email_to\":\"email_to\",\"default_con\":\"default_con\",\"user_id\":\"user_id\",\"mobile\":\"mobile\",\"sortname1\":\"sortname1\",\"sortname2\":\"sortname2\",\"sortname3\":\"sortname3\"}}','ContactHelperRoute::getContactRoute','{\"formFile\":\"administrator\\/components\\/com_contact\\/models\\/forms\\/contact.xml\",\"hideFields\":[\"default_con\",\"checked_out\",\"checked_out_time\",\"version\",\"xreference\"],\"ignoreChanges\":[\"modified_by\", \"modified\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\"],\"convertToInt\":[\"publish_up\", \"publish_down\", \"featured\", \"ordering\"], \"displayLookup\":[ {\"sourceColumn\":\"created_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"catid\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"} ] }'),
(3,'Newsfeed','com_newsfeeds.newsfeed','{\"special\":{\"dbtable\":\"#__newsfeeds\",\"key\":\"id\",\"type\":\"Newsfeed\",\"prefix\":\"NewsfeedsTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"name\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created\",\"core_modified_time\":\"modified\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"publish_up\",\"core_publish_down\":\"publish_down\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"featured\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"images\", \"core_urls\":\"link\", \"core_version\":\"version\", \"core_ordering\":\"ordering\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"catid\", \"core_xreference\":\"xreference\", \"asset_id\":\"null\"}, \"special\":{\"numarticles\":\"numarticles\",\"cache_time\":\"cache_time\",\"rtl\":\"rtl\"}}','NewsfeedsHelperRoute::getNewsfeedRoute','{\"formFile\":\"administrator\\/components\\/com_newsfeeds\\/models\\/forms\\/newsfeed.xml\",\"hideFields\":[\"asset_id\",\"checked_out\",\"checked_out_time\",\"version\"],\"ignoreChanges\":[\"modified_by\", \"modified\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\"],\"convertToInt\":[\"publish_up\", \"publish_down\", \"featured\", \"ordering\"],\"displayLookup\":[{\"sourceColumn\":\"catid\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"created_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"} ]}'),
(4,'User','com_users.user','{\"special\":{\"dbtable\":\"#__users\",\"key\":\"id\",\"type\":\"User\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"name\",\"core_state\":\"null\",\"core_alias\":\"username\",\"core_created_time\":\"registerdate\",\"core_modified_time\":\"lastvisitDate\",\"core_body\":\"null\", \"core_hits\":\"null\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"access\":\"null\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"null\", \"core_language\":\"null\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"null\", \"core_ordering\":\"null\", \"core_metakey\":\"null\", \"core_metadesc\":\"null\", \"core_catid\":\"null\", \"core_xreference\":\"null\", \"asset_id\":\"null\"}, \"special\":{}}','UsersHelperRoute::getUserRoute',''),
(5,'Article Category','com_content.category','{\"special\":{\"dbtable\":\"#__categories\",\"key\":\"id\",\"type\":\"Category\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"parent_id\", \"core_xreference\":\"null\", \"asset_id\":\"asset_id\"}, \"special\":{\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\",\"extension\":\"extension\",\"note\":\"note\"}}','ContentHelperRoute::getCategoryRoute','{\"formFile\":\"administrator\\/components\\/com_categories\\/models\\/forms\\/category.xml\", \"hideFields\":[\"asset_id\",\"checked_out\",\"checked_out_time\",\"version\",\"lft\",\"rgt\",\"level\",\"path\",\"extension\"], \"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"],\"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"parent_id\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}]}'),
(6,'Contact Category','com_contact.category','{\"special\":{\"dbtable\":\"#__categories\",\"key\":\"id\",\"type\":\"Category\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"parent_id\", \"core_xreference\":\"null\", \"asset_id\":\"asset_id\"}, \"special\":{\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\",\"extension\":\"extension\",\"note\":\"note\"}}','ContactHelperRoute::getCategoryRoute','{\"formFile\":\"administrator\\/components\\/com_categories\\/models\\/forms\\/category.xml\", \"hideFields\":[\"asset_id\",\"checked_out\",\"checked_out_time\",\"version\",\"lft\",\"rgt\",\"level\",\"path\",\"extension\"], \"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"],\"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"parent_id\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}]}'),
(7,'Newsfeeds Category','com_newsfeeds.category','{\"special\":{\"dbtable\":\"#__categories\",\"key\":\"id\",\"type\":\"Category\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"parent_id\", \"core_xreference\":\"null\", \"asset_id\":\"asset_id\"}, \"special\":{\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\",\"extension\":\"extension\",\"note\":\"note\"}}','NewsfeedsHelperRoute::getCategoryRoute','{\"formFile\":\"administrator\\/components\\/com_categories\\/models\\/forms\\/category.xml\", \"hideFields\":[\"asset_id\",\"checked_out\",\"checked_out_time\",\"version\",\"lft\",\"rgt\",\"level\",\"path\",\"extension\"], \"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"],\"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"parent_id\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}]}'),
(8,'Tag','com_tags.tag','{\"special\":{\"dbtable\":\"#__tags\",\"key\":\"tag_id\",\"type\":\"Tag\",\"prefix\":\"TagsTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"featured\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"images\", \"core_urls\":\"urls\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"null\", \"core_xreference\":\"null\", \"asset_id\":\"null\"}, \"special\":{\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\"}}','TagsHelperRoute::getTagRoute','{\"formFile\":\"administrator\\/components\\/com_tags\\/models\\/forms\\/tag.xml\", \"hideFields\":[\"checked_out\",\"checked_out_time\",\"version\", \"lft\", \"rgt\", \"level\", \"path\", \"urls\", \"publish_up\", \"publish_down\"],\"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"],\"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}, {\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}, {\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}]}'),
(9,'Banner','com_banners.banner','{\"special\":{\"dbtable\":\"#__banners\",\"key\":\"id\",\"type\":\"Banner\",\"prefix\":\"BannersTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"name\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created\",\"core_modified_time\":\"modified\",\"core_body\":\"description\", \"core_hits\":\"null\",\"core_publish_up\":\"publish_up\",\"core_publish_down\":\"publish_down\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"images\", \"core_urls\":\"link\", \"core_version\":\"version\", \"core_ordering\":\"ordering\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"catid\", \"core_xreference\":\"null\", \"asset_id\":\"null\"}, \"special\":{\"imptotal\":\"imptotal\", \"impmade\":\"impmade\", \"clicks\":\"clicks\", \"clickurl\":\"clickurl\", \"custombannercode\":\"custombannercode\", \"cid\":\"cid\", \"purchase_type\":\"purchase_type\", \"track_impressions\":\"track_impressions\", \"track_clicks\":\"track_clicks\"}}','','{\"formFile\":\"administrator\\/components\\/com_banners\\/models\\/forms\\/banner.xml\", \"hideFields\":[\"checked_out\",\"checked_out_time\",\"version\", \"reset\"],\"ignoreChanges\":[\"modified_by\", \"modified\", \"checked_out\", \"checked_out_time\", \"version\", \"imptotal\", \"impmade\", \"reset\"], \"convertToInt\":[\"publish_up\", \"publish_down\", \"ordering\"], \"displayLookup\":[{\"sourceColumn\":\"catid\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}, {\"sourceColumn\":\"cid\",\"targetTable\":\"#__banner_clients\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}, {\"sourceColumn\":\"created_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"modified_by\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"} ]}'),
(10,'Banners Category','com_banners.category','{\"special\":{\"dbtable\":\"#__categories\",\"key\":\"id\",\"type\":\"Category\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"parent_id\", \"core_xreference\":\"null\", \"asset_id\":\"asset_id\"}, \"special\": {\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\",\"extension\":\"extension\",\"note\":\"note\"}}','','{\"formFile\":\"administrator\\/components\\/com_categories\\/models\\/forms\\/category.xml\", \"hideFields\":[\"asset_id\",\"checked_out\",\"checked_out_time\",\"version\",\"lft\",\"rgt\",\"level\",\"path\",\"extension\"], \"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"], \"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"parent_id\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}]}'),
(11,'Banner Client','com_banners.client','{\"special\":{\"dbtable\":\"#__banner_clients\",\"key\":\"id\",\"type\":\"Client\",\"prefix\":\"BannersTable\"}}','','','','{\"formFile\":\"administrator\\/components\\/com_banners\\/models\\/forms\\/client.xml\", \"hideFields\":[\"checked_out\",\"checked_out_time\"], \"ignoreChanges\":[\"checked_out\", \"checked_out_time\"], \"convertToInt\":[], \"displayLookup\":[]}'),
(12,'User Notes','com_users.note','{\"special\":{\"dbtable\":\"#__user_notes\",\"key\":\"id\",\"type\":\"Note\",\"prefix\":\"UsersTable\"}}','','','','{\"formFile\":\"administrator\\/components\\/com_users\\/models\\/forms\\/note.xml\", \"hideFields\":[\"checked_out\",\"checked_out_time\", \"publish_up\", \"publish_down\"],\"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\"], \"convertToInt\":[\"publish_up\", \"publish_down\"],\"displayLookup\":[{\"sourceColumn\":\"catid\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}, {\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}, {\"sourceColumn\":\"user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}, {\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}]}'),
(13,'User Notes Category','com_users.category','{\"special\":{\"dbtable\":\"#__categories\",\"key\":\"id\",\"type\":\"Category\",\"prefix\":\"JTable\",\"config\":\"array()\"},\"common\":{\"dbtable\":\"#__ucm_content\",\"key\":\"ucm_id\",\"type\":\"Corecontent\",\"prefix\":\"JTable\",\"config\":\"array()\"}}','','{\"common\":{\"core_content_item_id\":\"id\",\"core_title\":\"title\",\"core_state\":\"published\",\"core_alias\":\"alias\",\"core_created_time\":\"created_time\",\"core_modified_time\":\"modified_time\",\"core_body\":\"description\", \"core_hits\":\"hits\",\"core_publish_up\":\"null\",\"core_publish_down\":\"null\",\"core_access\":\"access\", \"core_params\":\"params\", \"core_featured\":\"null\", \"core_metadata\":\"metadata\", \"core_language\":\"language\", \"core_images\":\"null\", \"core_urls\":\"null\", \"core_version\":\"version\", \"core_ordering\":\"null\", \"core_metakey\":\"metakey\", \"core_metadesc\":\"metadesc\", \"core_catid\":\"parent_id\", \"core_xreference\":\"null\", \"asset_id\":\"asset_id\"}, \"special\":{\"parent_id\":\"parent_id\",\"lft\":\"lft\",\"rgt\":\"rgt\",\"level\":\"level\",\"path\":\"path\",\"extension\":\"extension\",\"note\":\"note\"}}','','{\"formFile\":\"administrator\\/components\\/com_categories\\/models\\/forms\\/category.xml\", \"hideFields\":[\"checked_out\",\"checked_out_time\",\"version\",\"lft\",\"rgt\",\"level\",\"path\",\"extension\"], \"ignoreChanges\":[\"modified_user_id\", \"modified_time\", \"checked_out\", \"checked_out_time\", \"version\", \"hits\", \"path\"], \"convertToInt\":[\"publish_up\", \"publish_down\"], \"displayLookup\":[{\"sourceColumn\":\"created_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"}, {\"sourceColumn\":\"access\",\"targetTable\":\"#__viewlevels\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"},{\"sourceColumn\":\"modified_user_id\",\"targetTable\":\"#__users\",\"targetColumn\":\"id\",\"displayColumn\":\"name\"},{\"sourceColumn\":\"parent_id\",\"targetTable\":\"#__categories\",\"targetColumn\":\"id\",\"displayColumn\":\"title\"}]}');
/*!40000 ALTER TABLE `wsxjos_content_types` ENABLE KEYS */;
UNLOCK TABLES;

--
-- Table structure for table `wsxjos_contentitem_tag_map`
--

DROP TABLE IF EXISTS `wsxjos_contentitem_tag_map`;
/*!40101 SET @saved_cs_client     = @@character_set_client */;
/*!40101 SET character_set_client = utf8mb4 */;
CREATE TABLE `wsxjos_contentitem_tag_map` (
  `type_alias` varchar(255) NOT NULL DEFAULT '',
  `core_content_id` int(10) unsigned NOT NULL COMMENT 'PK from the core content table',
  `content_item_id` int(11) NOT NULL COMMENT 'PK from the content type table',
  `tag_id` int(10) unsigned NOT NULL COMMENT 'PK from the tag table',
  `tag_date` timestamp NOT NULL DEFAULT current_timestamp() ON UPDATE current_timestamp() COMMENT 'Date of most recent save for this tag-item',
  `type_id` mediumint(8) NOT NULL COMMENT 'PK from the content_type table',
  UNIQUE KEY `uc_ItemnameTagid` (`type_id`,`content_item_id`,`tag_id`),
  KEY `idx_tag_type` (`tag_id`,`type_id`),
  KEY `idx_date_id` (`tag_date`,`tag_id`),
  KEY `idx_core_content_id` (`core_content_id`)
) ENGINE=MyISAM DEFAULT CHARSET=utf8mb3 COLLATE=utf8mb3_unicode_ci COMMENT='Maps items from content tables to tags';
/*!40101 SET character_set_client = @saved_cs_client */;

--
-- Dumping data for table `wsxjos_contentitem_tag_map`
--

LOCK TABLES `wsxjos_contentitem_tag_map` WRITE;
/*!40000 ALTER TABLE `wsxjos_contentitem_tag_map` DISABLE KEYS */;
/*!40000 ALTER TABLE `wsxjos_contentitem_tag_map` ENABLE KEYS */;
UNLOCK TABLES;

--
-- Table structure for table `wsxjos_core_log_searches`
--

DROP TABLE IF EXISTS `wsxjos_core_log_searches`;
/*!40101 SET @saved_cs_client     = @@character_set_client */;
/*!40101 SET character_set_client = utf8mb4 */;
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(9,'Product 9','','','','','','','',994,6,'catalog/demo/ipod_nano_1.jpg',8,0,100.0000,100,9,'2009-02-03',5.00000000,1,0.00000000,0.00000000,0.00000000,2,1,1,0,1,0,'2009-02-03 18:09:19','2011-09-30 01:07:12'),
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(12,'Product 15','','','','','','','',990,5,'catalog/demo/apple_cinema_30.jpg',8,1,100.0000,400,9,'2009-02-04',12.50000000,1,1.00000000,2.00000000,3.00000000,1,1,2,0,1,0,'2009-02-03 21:07:37','2011-09-30 00:46:19'),
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(2,1,'iPod Classic','&lt;div class=&quot;cpt_product_description &quot;&gt;\r\n &lt;div&gt;\r\n   &lt;p&gt;\r\n     &lt;strong&gt;More room to move.&lt;/strong&gt;&lt;/p&gt;\r\n   &lt;p&gt;\r\n     With 80GB or 160GB of storage and up to 40 hours of battery life, the new iPod classic lets you enjoy up to 40,000 songs or up to 200 hours of video or any combination wherever you go.&lt;/p&gt;\r\n    &lt;p&gt;\r\n     &lt;strong&gt;Cover Flow.&lt;/strong&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     Browse through your music collection by flipping through album art. Select an album to turn it over and see the track list.&lt;/p&gt;\r\n   &lt;p&gt;\r\n     &lt;strong&gt;Enhanced interface.&lt;/strong&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     Experience a whole new way to browse and view your music and video.&lt;/p&gt;\r\n   &lt;p&gt;\r\n     &lt;strong&gt;Sleeker design.&lt;/strong&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     Beautiful, durable, and sleeker than ever, iPod classic now features an anodized aluminum and polished stainless steel enclosure with rounded edges.&lt;/p&gt;\r\n  &lt;/div&gt;\r\n&lt;/div&gt;\r\n&lt;!-- cpt_container_end --&gt;','','iPod Classic','',''),
(3,1,'iPhone','&lt;p class=&quot;intro&quot;&gt;\r\n  iPhone is a revolutionary new mobile phone that allows you to make a call by simply tapping a name or number in your address book, a favorites list, or a call log. It also automatically syncs all your contacts from a PC, Mac, or Internet service. And it lets you select and listen to voicemail messages in whatever order you want just like email.&lt;/p&gt;\r\n','','iPhone','',''),
(4,1,'HTC Touch HD','&lt;p&gt;\r\n  HTC Touch - in High Definition. Watch music videos and streaming content in awe-inspiring high definition clarity for a mobile experience you never thought possible. Seductively sleek, the HTC Touch HD provides the next generation of mobile functionality, all at a simple touch. Fully integrated with Windows Mobile Professional 6.1, ultrafast 3.5G, GPS, 5MP camera, plus lots more - all delivered on a breathtakingly crisp 3.8&amp;quot; WVGA touchscreen - you can take control of your mobile world with the HTC Touch HD.&lt;/p&gt;\r\n&lt;p&gt;\r\n  &lt;strong&gt;Features&lt;/strong&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Processor Qualcomm&amp;reg; MSM 7201A&amp;trade; 528 MHz&lt;/li&gt;\r\n &lt;li&gt;\r\n    Windows Mobile&amp;reg; 6.1 Professional Operating System&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Memory: 512 MB ROM, 288 MB RAM&lt;/li&gt;\r\n &lt;li&gt;\r\n    Dimensions: 115 mm x 62.8 mm x 12 mm / 146.4 grams&lt;/li&gt;\r\n &lt;li&gt;\r\n    3.8-inch TFT-LCD flat touch-sensitive screen with 480 x 800 WVGA resolution&lt;/li&gt;\r\n  &lt;li&gt;\r\n    HSDPA/WCDMA: Europe/Asia: 900/2100 MHz; Up to 2 Mbps up-link and 7.2 Mbps down-link speeds&lt;/li&gt;\r\n &lt;li&gt;\r\n    Quad-band GSM/GPRS/EDGE: Europe/Asia: 850/900/1800/1900 MHz (Band frequency, HSUPA availability, and data speed are operator dependent.)&lt;/li&gt;\r\n &lt;li&gt;\r\n    Device Control via HTC TouchFLO&amp;trade; 3D &amp;amp; Touch-sensitive front panel buttons&lt;/li&gt;\r\n  &lt;li&gt;\r\n    GPS and A-GPS ready&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Bluetooth&amp;reg; 2.0 with Enhanced Data Rate and A2DP for wireless stereo headsets&lt;/li&gt;\r\n &lt;li&gt;\r\n    Wi-Fi&amp;reg;: IEEE 802.11 b/g&lt;/li&gt;\r\n  &lt;li&gt;\r\n    HTC ExtUSB&amp;trade; (11-pin mini-USB 2.0)&lt;/li&gt;\r\n  &lt;li&gt;\r\n    5 megapixel color camera with auto focus&lt;/li&gt;\r\n &lt;li&gt;\r\n    VGA CMOS color camera&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Built-in 3.5 mm audio jack, microphone, speaker, and FM radio&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Ring tone formats: AAC, AAC+, eAAC+, AMR-NB, AMR-WB, QCP, MP3, WMA, WAV&lt;/li&gt;\r\n  &lt;li&gt;\r\n    40 polyphonic and standard MIDI format 0 and 1 (SMF)/SP MIDI&lt;/li&gt;\r\n &lt;li&gt;\r\n    Rechargeable Lithium-ion or Lithium-ion polymer 1350 mAh battery&lt;/li&gt;\r\n &lt;li&gt;\r\n    Expansion Slot: microSD&amp;trade; memory card (SD 2.0 compatible)&lt;/li&gt;\r\n &lt;li&gt;\r\n    AC Adapter Voltage range/frequency: 100 ~ 240V AC, 50/60 Hz DC output: 5V and 1A&lt;/li&gt;\r\n &lt;li&gt;\r\n    Special Features: FM Radio, G-Sensor&lt;/li&gt;\r\n&lt;/ul&gt;\r\n','','   HTC Touch HD','',''),
(5,1,'MacBook Air','&lt;div&gt;\r\n MacBook Air is ultrathin, ultraportable, and ultra unlike anything else. But you don&amp;rsquo;t lose inches and pounds overnight. It&amp;rsquo;s the result of rethinking conventions. Of multiple wireless innovations. And of breakthrough design. With MacBook Air, mobile computing suddenly has a new standard.&lt;/div&gt;\r\n','','MacBook Air','',''),
(6,1,'MacBook Pro','&lt;div class=&quot;cpt_product_description &quot;&gt;\r\n  &lt;div&gt;\r\n   &lt;p&gt;\r\n     &lt;b&gt;Latest Intel mobile architecture&lt;/b&gt;&lt;/p&gt;\r\n   &lt;p&gt;\r\n     Powered by the most advanced mobile processors from Intel, the new Core 2 Duo MacBook Pro is over 50% faster than the original Core Duo MacBook Pro and now supports up to 4GB of RAM.&lt;/p&gt;\r\n    &lt;p&gt;\r\n     &lt;b&gt;Leading-edge graphics&lt;/b&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     The NVIDIA GeForce 8600M GT delivers exceptional graphics processing power. For the ultimate creative canvas, you can even configure the 17-inch model with a 1920-by-1200 resolution display.&lt;/p&gt;\r\n    &lt;p&gt;\r\n     &lt;b&gt;Designed for life on the road&lt;/b&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     Innovations such as a magnetic power connection and an illuminated keyboard with ambient light sensor put the MacBook Pro in a class by itself.&lt;/p&gt;\r\n   &lt;p&gt;\r\n     &lt;b&gt;Connect. Create. Communicate.&lt;/b&gt;&lt;/p&gt;\r\n    &lt;p&gt;\r\n     Quickly set up a video conference with the built-in iSight camera. Control presentations and media from up to 30 feet away with the included Apple Remote. Connect to high-bandwidth peripherals with FireWire 800 and DVI.&lt;/p&gt;\r\n   &lt;p&gt;\r\n     &lt;b&gt;Next-generation wireless&lt;/b&gt;&lt;/p&gt;\r\n   &lt;p&gt;\r\n     Featuring 802.11n wireless technology, the MacBook Pro delivers up to five times the performance and up to twice the range of previous-generation technologies.&lt;/p&gt;\r\n &lt;/div&gt;\r\n&lt;/div&gt;\r\n&lt;!-- cpt_container_end --&gt;','','MacBook Pro','',''),
(7,1,'Palm Treo Pro','&lt;p&gt;\r\n Redefine your workday with the Palm Treo Pro smartphone. Perfectly balanced, you can respond to business and personal email, stay on top of appointments and contacts, and use Wi-Fi or GPS when you&amp;rsquo;re out and about. Then watch a video on YouTube, catch up with news and sports on the web, or listen to a few songs. Balance your work and play the way you like it, with the Palm Treo Pro.&lt;/p&gt;\r\n&lt;p&gt;\r\n  &lt;strong&gt;Features&lt;/strong&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Windows Mobile&amp;reg; 6.1 Professional Edition&lt;/li&gt;\r\n &lt;li&gt;\r\n    Qualcomm&amp;reg; MSM7201 400MHz Processor&lt;/li&gt;\r\n &lt;li&gt;\r\n    320x320 transflective colour TFT touchscreen&lt;/li&gt;\r\n &lt;li&gt;\r\n    HSDPA/UMTS/EDGE/GPRS/GSM radio&lt;/li&gt;\r\n &lt;li&gt;\r\n    Tri-band UMTS &amp;mdash; 850MHz, 1900MHz, 2100MHz&lt;/li&gt;\r\n &lt;li&gt;\r\n    Quad-band GSM &amp;mdash; 850/900/1800/1900&lt;/li&gt;\r\n  &lt;li&gt;\r\n    802.11b/g with WPA, WPA2, and 801.1x authentication&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Built-in GPS&lt;/li&gt;\r\n &lt;li&gt;\r\n    Bluetooth Version: 2.0 + Enhanced Data Rate&lt;/li&gt;\r\n  &lt;li&gt;\r\n    256MB storage (100MB user available), 128MB RAM&lt;/li&gt;\r\n  &lt;li&gt;\r\n    2.0 megapixel camera, up to 8x digital zoom and video capture&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Removable, rechargeable 1500mAh lithium-ion battery&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Up to 5.0 hours talk time and up to 250 hours standby&lt;/li&gt;\r\n  &lt;li&gt;\r\n    MicroSDHC card expansion (up to 32GB supported)&lt;/li&gt;\r\n  &lt;li&gt;\r\n    MicroUSB 2.0 for synchronization and charging&lt;/li&gt;\r\n  &lt;li&gt;\r\n    3.5mm stereo headset jack&lt;/li&gt;\r\n  &lt;li&gt;\r\n    60mm (W) x 114mm (L) x 13.5mm (D) / 133g&lt;/li&gt;\r\n&lt;/ul&gt;\r\n','','Palm Treo Pro','',''),
(8,1,'iPod Nano','&lt;div&gt;\r\n &lt;p&gt;\r\n   &lt;strong&gt;Video in your pocket.&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   Its the small iPod with one very big idea: video. The worlds most popular music player now lets you enjoy movies, TV shows, and more on a two-inch display thats 65% brighter than before.&lt;/p&gt;\r\n  &lt;p&gt;\r\n   &lt;strong&gt;Cover Flow.&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   Browse through your music collection by flipping through album art. Select an album to turn it over and see the track list.&lt;strong&gt;&amp;nbsp;&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   &lt;strong&gt;Enhanced interface.&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   Experience a whole new way to browse and view your music and video.&lt;/p&gt;\r\n &lt;p&gt;\r\n   &lt;strong&gt;Sleek and colorful.&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   With an anodized aluminum and polished stainless steel enclosure and a choice of five colors, iPod nano is dressed to impress.&lt;/p&gt;\r\n  &lt;p&gt;\r\n   &lt;strong&gt;iTunes.&lt;/strong&gt;&lt;/p&gt;\r\n  &lt;p&gt;\r\n   Available as a free download, iTunes makes it easy to browse and buy millions of songs, movies, TV shows, audiobooks, and games and download free podcasts all at the iTunes Store. And you can import your own music, manage your whole media library, and sync your iPod or iPhone with ease.&lt;/p&gt;\r\n&lt;/div&gt;\r\n','','iPod Nano','',''),
(9,1,'Sony VAIO','&lt;div&gt;\r\n Unprecedented power. The next generation of processing technology has arrived. Built into the newest VAIO notebooks lies Intel&amp;#39;s latest, most powerful innovation yet: Intel&amp;reg; Centrino&amp;reg; 2 processor technology. Boasting incredible speed, expanded wireless connectivity, enhanced multimedia support and greater energy efficiency, all the high-performance essentials are seamlessly combined into a single chip.&lt;/div&gt;\r\n','','Sony VAIO','',''),
(10,1,'HP LP3065','&lt;p&gt;\r\n Stop your co-workers in their tracks with the stunning new 30-inch diagonal HP LP3065 Flat Panel Monitor. This flagship monitor features best-in-class performance and presentation features on a huge wide-aspect screen while letting you work as comfortably as possible - you might even forget you&amp;#39;re at the office&lt;/p&gt;\r\n','','HP LP3065','',''),
(11,1,'iPod Touch','&lt;p&gt;\r\n  &lt;strong&gt;Revolutionary multi-touch interface.&lt;/strong&gt;&lt;br /&gt;\r\n iPod touch features the same multi-touch screen technology as iPhone. Pinch to zoom in on a photo. Scroll through your songs and videos with a flick. Flip through your library by album artwork with Cover Flow.&lt;/p&gt;\r\n&lt;p&gt;\r\n  &lt;strong&gt;Gorgeous 3.5-inch widescreen display.&lt;/strong&gt;&lt;br /&gt;\r\n  Watch your movies, TV shows, and photos come alive with bright, vivid color on the 320-by-480-pixel display.&lt;/p&gt;\r\n&lt;p&gt;\r\n &lt;strong&gt;Music downloads straight from iTunes.&lt;/strong&gt;&lt;br /&gt;\r\n  Shop the iTunes Wi-Fi Music Store from anywhere with Wi-Fi.1 Browse or search to find the music youre looking for, preview it, and buy it with just a tap.&lt;/p&gt;\r\n&lt;p&gt;\r\n &lt;strong&gt;Surf the web with Wi-Fi.&lt;/strong&gt;&lt;br /&gt;\r\n Browse the web using Safari and watch YouTube videos on the first iPod with Wi-Fi built in&lt;br /&gt;\r\n  &amp;nbsp;&lt;/p&gt;\r\n','','   iPod Touch','',''),
(12,1,'iMac','&lt;div&gt;\r\n  Just when you thought iMac had everything, now there&acute;s even more. More powerful Intel Core 2 Duo processors. And more memory standard. Combine this with Mac OS X Leopard and iLife &acute;08, and it&acute;s more all-in-one than ever. iMac packs amazing performance into a stunningly slim space.&lt;/div&gt;\r\n','','iMac','',''),
(13,1,'Samsung SyncMaster 941BW','&lt;div&gt;\r\n  Imagine the advantages of going big without slowing down. The big 19&amp;quot; 941BW monitor combines wide aspect ratio with fast pixel response time, for bigger images, more room to work and crisp motion. In addition, the exclusive MagicBright 2, MagicColor and MagicTune technologies help deliver the ideal image in every situation, while sleek, narrow bezels and adjustable stands deliver style just the way you want it. With the Samsung 941BW widescreen analog/digital LCD monitor, it&amp;#39;s not hard to imagine.&lt;/div&gt;\r\n','','Samsung SyncMaster 941BW','',''),
(14,1,'iPod Shuffle','&lt;div&gt;\r\n  &lt;strong&gt;Born to be worn.&lt;/strong&gt;\r\n &lt;p&gt;\r\n   Clip on the worlds most wearable music player and take up to 240 songs with you anywhere. Choose from five colors including four new hues to make your musical fashion statement.&lt;/p&gt;\r\n &lt;p&gt;\r\n   &lt;strong&gt;Random meets rhythm.&lt;/strong&gt;&lt;/p&gt;\r\n &lt;p&gt;\r\n   With iTunes autofill, iPod shuffle can deliver a new musical experience every time you sync. For more randomness, you can shuffle songs during playback with the slide of a switch.&lt;/p&gt;\r\n &lt;strong&gt;Everything is easy.&lt;/strong&gt;\r\n  &lt;p&gt;\r\n   Charge and sync with the included USB dock. Operate the iPod shuffle controls with one hand. Enjoy up to 12 hours straight of skip-free music playback.&lt;/p&gt;\r\n&lt;/div&gt;\r\n','','iPod Shuffle','',''),
(15,1,'MacBook','&lt;div&gt;\r\n &lt;p&gt;\r\n   &lt;b&gt;Intel Core 2 Duo processor&lt;/b&gt;&lt;/p&gt;\r\n &lt;p&gt;\r\n   Powered by an Intel Core 2 Duo processor at speeds up to 2.16GHz, the new MacBook is the fastest ever.&lt;/p&gt;\r\n  &lt;p&gt;\r\n   &lt;b&gt;1GB memory, larger hard drives&lt;/b&gt;&lt;/p&gt;\r\n &lt;p&gt;\r\n   The new MacBook now comes with 1GB of memory standard and larger hard drives for the entire line perfect for running more of your favorite applications and storing growing media collections.&lt;/p&gt;\r\n  &lt;p&gt;\r\n   &lt;b&gt;Sleek, 1.08-inch-thin design&lt;/b&gt;&lt;/p&gt;\r\n &lt;p&gt;\r\n   MacBook makes it easy to hit the road thanks to its tough polycarbonate case, built-in wireless technologies, and innovative MagSafe Power Adapter that releases automatically if someone accidentally trips on the cord.&lt;/p&gt;\r\n &lt;p&gt;\r\n   &lt;b&gt;Built-in iSight camera&lt;/b&gt;&lt;/p&gt;\r\n &lt;p&gt;\r\n   Right out of the box, you can have a video chat with friends or family,2 record a video at your desk, or take fun pictures with Photo Booth&lt;/p&gt;\r\n&lt;/div&gt;\r\n','','MacBook','',''),
(16,1,'Nikon D300','&lt;div class=&quot;cpt_product_description &quot;&gt;\r\n &lt;div&gt;\r\n   Engineered with pro-level features and performance, the 12.3-effective-megapixel D300 combines brand new technologies with advanced features inherited from Nikon&amp;#39;s newly announced D3 professional digital SLR camera to offer serious photographers remarkable performance combined with agility.&lt;br /&gt;\r\n   &lt;br /&gt;\r\n    Similar to the D3, the D300 features Nikon&amp;#39;s exclusive EXPEED Image Processing System that is central to driving the speed and processing power needed for many of the camera&amp;#39;s new features. The D300 features a new 51-point autofocus system with Nikon&amp;#39;s 3D Focus Tracking feature and two new LiveView shooting modes that allow users to frame a photograph using the camera&amp;#39;s high-resolution LCD monitor. The D300 shares a similar Scene Recognition System as is found in the D3; it promises to greatly enhance the accuracy of autofocus, autoexposure, and auto white balance by recognizing the subject or scene being photographed and applying this information to the calculations for the three functions.&lt;br /&gt;\r\n    &lt;br /&gt;\r\n    The D300 reacts with lightning speed, powering up in a mere 0.13 seconds and shooting with an imperceptible 45-millisecond shutter release lag time. The D300 is capable of shooting at a rapid six frames per second and can go as fast as eight frames per second when using the optional MB-D10 multi-power battery pack. In continuous bursts, the D300 can shoot up to 100 shots at full 12.3-megapixel resolution. (NORMAL-LARGE image setting, using a SanDisk Extreme IV 1GB CompactFlash card.)&lt;br /&gt;\r\n    &lt;br /&gt;\r\n    The D300 incorporates a range of innovative technologies and features that will significantly improve the accuracy, control, and performance photographers can get from their equipment. Its new Scene Recognition System advances the use of Nikon&amp;#39;s acclaimed 1,005-segment sensor to recognize colors and light patterns that help the camera determine the subject and the type of scene being photographed before a picture is taken. This information is used to improve the accuracy of autofocus, autoexposure, and auto white balance functions in the D300. For example, the camera can track moving subjects better and by identifying them, it can also automatically select focus points faster and with greater accuracy. It can also analyze highlights and more accurately determine exposure, as well as infer light sources to deliver more accurate white balance detection.&lt;/div&gt;\r\n&lt;/div&gt;\r\n&lt;!-- cpt_container_end --&gt;','','Nikon D300','',''),
(17,1,'Samsung Galaxy Tab 10.1','&lt;p&gt;\r\n Samsung Galaxy Tab 10.1, is the world&amp;rsquo;s thinnest tablet, measuring 8.6 mm thickness, running with Android 3.0 Honeycomb OS on a 1GHz dual-core Tegra 2 processor, similar to its younger brother Samsung Galaxy Tab 8.9.&lt;/p&gt;\r\n&lt;p&gt;\r\n Samsung Galaxy Tab 10.1 gives pure Android 3.0 experience, adding its new TouchWiz UX or TouchWiz 4.0 &amp;ndash; includes a live panel, which lets you to customize with different content, such as your pictures, bookmarks, and social feeds, sporting a 10.1 inches WXGA capacitive touch screen with 1280 x 800 pixels of resolution, equipped with 3 megapixel rear camera with LED flash and a 2 megapixel front camera, HSPA+ connectivity up to 21Mbps, 720p HD video recording capability, 1080p HD playback, DLNA support, Bluetooth 2.1, USB 2.0, gyroscope, Wi-Fi 802.11 a/b/g/n, micro-SD slot, 3.5mm headphone jack, and SIM slot, including the Samsung Stick &amp;ndash; a Bluetooth microphone that can be carried in a pocket like a pen and sound dock with powered subwoofer.&lt;/p&gt;\r\n&lt;p&gt;\r\n Samsung Galaxy Tab 10.1 will come in 16GB / 32GB / 64GB verities and pre-loaded with Social Hub, Reader&amp;rsquo;s Hub, Music Hub and Samsung Mini Apps Tray &amp;ndash; which gives you access to more commonly used apps to help ease multitasking and it is capable of Adobe Flash Player 10.2, powered by 6860mAh battery that gives you 10hours of video-playback time.&amp;nbsp;&amp;auml;&amp;ouml;&lt;/p&gt;\r\n','','Samsung Galaxy Tab 10.1','',''),
(18,1,'Apple Cinema 30&quot;','&lt;p&gt;\r\n &lt;font face=&quot;helvetica,geneva,arial&quot; size=&quot;2&quot;&gt;&lt;font face=&quot;Helvetica&quot; size=&quot;2&quot;&gt;The 30-inch Apple Cinema HD Display delivers an amazing 2560 x 1600 pixel resolution. Designed specifically for the creative professional, this display provides more space for easier access to all the tools and palettes needed to edit, format and composite your work. Combine this display with a Mac Pro, MacBook Pro, or PowerMac G5 and there\'s no limit to what you can achieve. &lt;br&gt;\r\n &lt;br&gt;\r\n  &lt;/font&gt;&lt;font face=&quot;Helvetica&quot; size=&quot;2&quot;&gt;The Cinema HD features an active-matrix liquid crystal display that produces flicker-free images that deliver twice the brightness, twice the sharpness and twice the contrast ratio of a typical CRT display. Unlike other flat panels, it\'s designed with a pure digital interface to deliver distortion-free images that never need adjusting. With over 4 million digital pixels, the display is uniquely suited for scientific and technical applications such as visualizing molecular structures or analyzing geological data. &lt;br&gt;\r\n  &lt;br&gt;\r\n  &lt;/font&gt;&lt;font face=&quot;Helvetica&quot; size=&quot;2&quot;&gt;Offering accurate, brilliant color performance, the Cinema HD delivers up to 16.7 million colors across a wide gamut allowing you to see subtle nuances between colors from soft pastels to rich jewel tones. A wide viewing angle ensures uniform color from edge to edge. Apple\'s ColorSync technology allows you to create custom profiles to maintain consistent color onscreen and in print. The result: You can confidently use this display in all your color-critical applications. &lt;br&gt;\r\n  &lt;br&gt;\r\n  &lt;/font&gt;&lt;font face=&quot;Helvetica&quot; size=&quot;2&quot;&gt;Housed in a new aluminum design, the display has a very thin bezel that enhances visual accuracy. Each display features two FireWire 400 ports and two USB 2.0 ports, making attachment of desktop peripherals, such as iSight, iPod, digital and still cameras, hard drives, printers and scanners, even more accessible and convenient. Taking advantage of the much thinner and lighter footprint of an LCD, the new displays support the VESA (Video Electronics Standards Association) mounting interface standard. Customers with the optional Cinema Display VESA Mount Adapter kit gain the flexibility to mount their display in locations most appropriate for their work environment. &lt;br&gt;\r\n  &lt;br&gt;\r\n  &lt;/font&gt;&lt;font face=&quot;Helvetica&quot; size=&quot;2&quot;&gt;The Cinema HD features a single cable design with elegant breakout for the USB 2.0, FireWire 400 and a pure digital connection using the industry standard Digital Video Interface (DVI) interface. The DVI connection allows for a direct pure-digital connection.&lt;br&gt;\r\n  &lt;/font&gt;&lt;/font&gt;&lt;/p&gt;\r\n&lt;h3&gt;\r\n  Features:&lt;/h3&gt;\r\n&lt;p&gt;\r\n Unrivaled display performance&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    30-inch (viewable) active-matrix liquid crystal display provides breathtaking image quality and vivid, richly saturated color.&lt;/li&gt;\r\n &lt;li&gt;\r\n    Support for 2560-by-1600 pixel resolution for display of high definition still and video imagery.&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Wide-format design for simultaneous display of two full pages of text and graphics.&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Industry standard DVI connector for direct attachment to Mac- and Windows-based desktops and notebooks&lt;/li&gt;\r\n &lt;li&gt;\r\n    Incredibly wide (170 degree) horizontal and vertical viewing angle for maximum visibility and color performance.&lt;/li&gt;\r\n &lt;li&gt;\r\n    Lightning-fast pixel response for full-motion digital video playback.&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Support for 16.7 million saturated colors, for use in all graphics-intensive applications.&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n Simple setup and operation&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Single cable with elegant breakout for connection to DVI, USB and FireWire ports&lt;/li&gt;\r\n &lt;li&gt;\r\n    Built-in two-port USB 2.0 hub for easy connection of desktop peripheral devices.&lt;/li&gt;\r\n &lt;li&gt;\r\n    Two FireWire 400 ports to support iSight and other desktop peripherals&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n Sleek, elegant design&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Huge virtual workspace, very small footprint.&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Narrow Bezel design to minimize visual impact of using dual displays&lt;/li&gt;\r\n &lt;li&gt;\r\n    Unique hinge design for effortless adjustment&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Support for VESA mounting solutions (Apple Cinema Display VESA Mount Adapter sold separately)&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;h3&gt;\r\n Technical specifications&lt;/h3&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Screen size (diagonal viewable image size)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Apple Cinema HD Display: 30 inches (29.7-inch viewable)&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Screen type&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Thin film transistor (TFT) active-matrix liquid crystal display (AMLCD)&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Resolutions&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    2560 x 1600 pixels (optimum resolution)&lt;/li&gt;\r\n  &lt;li&gt;\r\n    2048 x 1280&lt;/li&gt;\r\n  &lt;li&gt;\r\n    1920 x 1200&lt;/li&gt;\r\n  &lt;li&gt;\r\n    1280 x 800&lt;/li&gt;\r\n &lt;li&gt;\r\n    1024 x 640&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Display colors (maximum)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    16.7 million&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Viewing angle (typical)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    170° horizontal; 170° vertical&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Brightness (typical)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    30-inch Cinema HD Display: 400 cd/m2&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Contrast ratio (typical)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    700:1&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Response time (typical)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    16 ms&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Pixel pitch&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    30-inch Cinema HD Display: 0.250 mm&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Screen treatment&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Antiglare hardcoat&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;User controls (hardware and software)&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Display Power,&lt;/li&gt;\r\n &lt;li&gt;\r\n    System sleep, wake&lt;/li&gt;\r\n &lt;li&gt;\r\n    Brightness&lt;/li&gt;\r\n &lt;li&gt;\r\n    Monitor tilt&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Connectors and cables&lt;/b&gt;&lt;br&gt;\r\n  Cable&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    DVI (Digital Visual Interface)&lt;/li&gt;\r\n &lt;li&gt;\r\n    FireWire 400&lt;/li&gt;\r\n &lt;li&gt;\r\n    USB 2.0&lt;/li&gt;\r\n  &lt;li&gt;\r\n    DC power (24 V)&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  Connectors&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Two-port, self-powered USB 2.0 hub&lt;/li&gt;\r\n &lt;li&gt;\r\n    Two FireWire 400 ports&lt;/li&gt;\r\n &lt;li&gt;\r\n    Kensington security port&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;VESA mount adapter&lt;/b&gt;&lt;br&gt;\r\n Requires optional Cinema Display VESA Mount Adapter (M9649G/A)&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Compatible with VESA FDMI (MIS-D, 100, C) compliant mounting solutions&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Electrical requirements&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Input voltage: 100-240 VAC 50-60Hz&lt;/li&gt;\r\n &lt;li&gt;\r\n    Maximum power when operating: 150W&lt;/li&gt;\r\n &lt;li&gt;\r\n    Energy saver mode: 3W or less&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Environmental requirements&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Operating temperature: 50° to 95° F (10° to 35° C)&lt;/li&gt;\r\n &lt;li&gt;\r\n    Storage temperature: -40° to 116° F (-40° to 47° C)&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Operating humidity: 20% to 80% noncondensing&lt;/li&gt;\r\n &lt;li&gt;\r\n    Maximum operating altitude: 10,000 feet&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;Agency approvals&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    FCC Part 15 Class B&lt;/li&gt;\r\n  &lt;li&gt;\r\n    EN55022 Class B&lt;/li&gt;\r\n  &lt;li&gt;\r\n    EN55024&lt;/li&gt;\r\n  &lt;li&gt;\r\n    VCCI Class B&lt;/li&gt;\r\n &lt;li&gt;\r\n    AS/NZS 3548 Class B&lt;/li&gt;\r\n  &lt;li&gt;\r\n    CNS 13438 Class B&lt;/li&gt;\r\n  &lt;li&gt;\r\n    ICES-003 Class B&lt;/li&gt;\r\n &lt;li&gt;\r\n    ISO 13406 part 2&lt;/li&gt;\r\n &lt;li&gt;\r\n    MPR II&lt;/li&gt;\r\n &lt;li&gt;\r\n    IEC 60950&lt;/li&gt;\r\n  &lt;li&gt;\r\n    UL 60950&lt;/li&gt;\r\n &lt;li&gt;\r\n    CSA 60950&lt;/li&gt;\r\n  &lt;li&gt;\r\n    EN60950&lt;/li&gt;\r\n  &lt;li&gt;\r\n    ENERGY STAR&lt;/li&gt;\r\n  &lt;li&gt;\r\n    TCO \'03&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n &lt;b&gt;Size and weight&lt;/b&gt;&lt;br&gt;\r\n  30-inch Apple Cinema HD Display&lt;/p&gt;\r\n&lt;ul&gt;\r\n &lt;li&gt;\r\n    Height: 21.3 inches (54.3 cm)&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Width: 27.2 inches (68.8 cm)&lt;/li&gt;\r\n &lt;li&gt;\r\n    Depth: 8.46 inches (21.5 cm)&lt;/li&gt;\r\n &lt;li&gt;\r\n    Weight: 27.5 pounds (12.5 kg)&lt;/li&gt;\r\n&lt;/ul&gt;\r\n&lt;p&gt;\r\n  &lt;b&gt;System Requirements&lt;/b&gt;&lt;/p&gt;\r\n&lt;ul&gt;\r\n  &lt;li&gt;\r\n    Mac Pro, all graphic options&lt;/li&gt;\r\n &lt;li&gt;\r\n    MacBook Pro&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Power Mac G5 (PCI-X) with ATI Radeon 9650 or better or NVIDIA GeForce 6800 GT DDL or better&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Power Mac G5 (PCI Express), all graphics options&lt;/li&gt;\r\n &lt;li&gt;\r\n    PowerBook G4 with dual-link DVI support&lt;/li&gt;\r\n  &lt;li&gt;\r\n    Windows PC and graphics card that supports DVI ports with dual-link digital bandwidth and VESA DDC standard for plug-and-play setup&lt;/li&gt;\r\n&lt;/ul&gt;\r\n','','Apple Cinema 30','',''),
(19,1,'Canon EOS 5D','&lt;p&gt;\r\n  Canon\'s press material for the EOS 5D states that it \'defines (a) new D-SLR category\', while we\'re not typically too concerned with marketing talk this particular statement is clearly pretty accurate. The EOS 5D is unlike any previous digital SLR in that it combines a full-frame (35 mm sized) high resolution sensor (12.8 megapixels) with a relatively compact body (slightly larger than the EOS 20D, although in your hand it feels noticeably \'chunkier\'). The EOS 5D is aimed to slot in between the EOS 20D and the EOS-1D professional digital SLR\'s, an important difference when compared to the latter is that the EOS 5D doesn\'t have any environmental seals. While Canon don\'t specifically refer to the EOS 5D as a \'professional\' digital SLR it will have obvious appeal to professionals who want a high quality digital SLR in a body lighter than the EOS-1D. It will also no doubt appeal to current EOS 20D owners (although lets hope they\'ve not bought too many EF-S lenses...) äë&lt;/p&gt;\r\n','','sdf','','');
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(120,4,'Swains Island','S',1),
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(122,5,'Andorra la Vella','ALV',1),
(123,5,'Canillo','CAN',1),
(124,5,'Encamp','ENC',1),
(125,5,'Escaldes-Engordany','ESE',1),
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(128,5,'Sant Julia de Loria','SJL',1),
(129,6,'Bengo','BGO',1),
(130,6,'Benguela','BGU',1),
(131,6,'Bie','BIE',1),
(132,6,'Cabinda','CAB',1),
(133,6,'Cuando-Cubango','CCU',1),
(134,6,'Cuanza Norte','CNO',1),
(135,6,'Cuanza Sul','CUS',1),
(136,6,'Cunene','CNN',1),
(137,6,'Huambo','HUA',1),
(138,6,'Huila','HUI',1),
(139,6,'Luanda','LUA',1),
(140,6,'Lunda Norte','LNO',1),
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(142,6,'Malange','MAL',1),
(143,6,'Moxico','MOX',1),
(144,6,'Namibe','NAM',1),
(145,6,'Uige','UIG',1),
(146,6,'Zaire','ZAI',1),
(147,9,'Saint George','ASG',1),
(148,9,'Saint John','ASJ',1),
(149,9,'Saint Mary','ASM',1),
(150,9,'Saint Paul','ASL',1),
(151,9,'Saint Peter','ASR',1),
(152,9,'Saint Philip','ASH',1),
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(154,9,'Redonda','RED',1),
(155,10,'Antartida e Islas del Atlantico','AN',1),
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(160,10,'Cordoba','CO',1),
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(162,10,'Distrito Federal','DF',1),
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(164,10,'Formosa','FO',1),
(165,10,'Jujuy','JU',1),
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(167,10,'La Rioja','LR',1),
(168,10,'Mendoza','ME',1),
(169,10,'Misiones','MI',1),
(170,10,'Neuquen','NE',1),
(171,10,'Rio Negro','RN',1),
(172,10,'Salta','SA',1),
(173,10,'San Juan','SJ',1),
(174,10,'San Luis','SL',1),
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(179,10,'Tucuman','TU',1),
(180,11,'Aragatsotn','AGT',1),
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(182,11,'Armavir','ARM',1),
(183,11,'Geghark\'unik\'','GEG',1),
(184,11,'Kotayk\'','KOT',1),
(185,11,'Lorri','LOR',1),
(186,11,'Shirak','SHI',1),
(187,11,'Syunik\'','SYU',1),
(188,11,'Tavush','TAV',1),
(189,11,'Vayots\' Dzor','VAY',1),
(190,11,'Yerevan','YER',1),
(191,13,'Australian Capital Territory','ACT',1),
(192,13,'New South Wales','NSW',1),
(193,13,'Northern Territory','NT',1),
(194,13,'Queensland','QLD',1),
(195,13,'South Australia','SA',1),
(196,13,'Tasmania','TAS',1),
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(199,14,'Burgenland','BUR',1),
(200,14,'Kärnten','KAR',1),
(201,14,'Niederösterreich','NOS',1),
(202,14,'Oberösterreich','OOS',1),
(203,14,'Salzburg','SAL',1),
(204,14,'Steiermark','STE',1),
(205,14,'Tirol','TIR',1),
(206,14,'Vorarlberg','VOR',1),
(207,14,'Wien','WIE',1),
(208,15,'Ali Bayramli','AB',1),
(209,15,'Abseron','ABS',1),
(210,15,'AgcabAdi','AGC',1),
(211,15,'Agdam','AGM',1),
(212,15,'Agdas','AGS',1),
(213,15,'Agstafa','AGA',1),
(214,15,'Agsu','AGU',1),
(215,15,'Astara','AST',1),
(216,15,'Baki','BA',1),
(217,15,'BabAk','BAB',1),
(218,15,'BalakAn','BAL',1),
(219,15,'BArdA','BAR',1),
(220,15,'Beylaqan','BEY',1),
(221,15,'Bilasuvar','BIL',1),
(222,15,'Cabrayil','CAB',1),
(223,15,'Calilabab','CAL',1),
(224,15,'Culfa','CUL',1),
(225,15,'Daskasan','DAS',1),
(226,15,'Davaci','DAV',1),
(227,15,'Fuzuli','FUZ',1),
(228,15,'Ganca','GA',1),
(229,15,'Gadabay','GAD',1),
(230,15,'Goranboy','GOR',1),
(231,15,'Goycay','GOY',1),
(232,15,'Haciqabul','HAC',1),
(233,15,'Imisli','IMI',1),
(234,15,'Ismayilli','ISM',1),
(235,15,'Kalbacar','KAL',1),
(236,15,'Kurdamir','KUR',1),
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(238,15,'Lacin','LAC',1),
(239,15,'Lankaran','LAN',1),
(240,15,'Lerik','LER',1),
(241,15,'Masalli','MAS',1),
(242,15,'Mingacevir','MI',1),
(243,15,'Naftalan','NA',1),
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(249,15,'Qazax','QAZ',1),
(250,15,'Qobustan','QOB',1),
(251,15,'Quba','QBA',1),
(252,15,'Qubadli','QBI',1),
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(254,15,'Saki','SA',1),
(255,15,'Saatli','SAT',1),
(256,15,'Sabirabad','SAB',1),
(257,15,'Sadarak','SAD',1),
(258,15,'Sahbuz','SAH',1),
(259,15,'Saki','SAK',1),
(260,15,'Salyan','SAL',1),
(261,15,'Sumqayit','SM',1),
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(263,15,'Samkir','SKR',1),
(264,15,'Samux','SMX',1),
(265,15,'Sarur','SAR',1),
(266,15,'Siyazan','SIY',1),
(267,15,'Susa','SS',1),
(268,15,'Susa','SUS',1),
(269,15,'Tartar','TAR',1),
(270,15,'Tovuz','TOV',1),
(271,15,'Ucar','UCA',1),
(272,15,'Xankandi','XA',1),
(273,15,'Xacmaz','XAC',1),
(274,15,'Xanlar','XAN',1),
(275,15,'Xizi','XIZ',1),
(276,15,'Xocali','XCI',1),
(277,15,'Xocavand','XVD',1),
(278,15,'Yardimli','YAR',1),
(279,15,'Yevlax','YEV',1),
(280,15,'Zangilan','ZAN',1),
(281,15,'Zaqatala','ZAQ',1),
(282,15,'Zardab','ZAR',1),
(283,15,'Naxcivan','NX',1),
(284,16,'Acklins','ACK',1),
(285,16,'Berry Islands','BER',1),
(286,16,'Bimini','BIM',1),
(287,16,'Black Point','BLK',1),
(288,16,'Cat Island','CAT',1),
(289,16,'Central Abaco','CAB',1),
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(291,16,'Central Eleuthera','CEL',1),
(292,16,'City of Freeport','FRE',1),
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(295,16,'Exuma','EXU',1),
(296,16,'Grand Cay','GRD',1),
(297,16,'Harbour Island','HAR',1),
(298,16,'Hope Town','HOP',1),
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(301,16,'Mangrove Cay','MAN',1),
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(303,16,'Moore\'s Island','MOO',1),
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(305,16,'North Andros','NAN',1),
(306,16,'North Eleuthera','NEL',1),
(307,16,'Ragged Island','RAG',1),
(308,16,'Rum Cay','RUM',1),
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(317,17,'Muharraq','MUH',1),
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(320,18,'Barisal','BAR',1),
(321,18,'Chittagong','CHI',1),
(322,18,'Dhaka','DHA',1),
(323,18,'Khulna','KHU',1),
(324,18,'Rajshahi','RAJ',1),
(325,18,'Sylhet','SYL',1),
(326,19,'Christ Church','CC',1),
(327,19,'Saint Andrew','AND',1),
(328,19,'Saint George','GEO',1),
(329,19,'Saint James','JAM',1),
(330,19,'Saint John','JOH',1),
(331,19,'Saint Joseph','JOS',1),
(332,19,'Saint Lucy','LUC',1),
(333,19,'Saint Michael','MIC',1),
(334,19,'Saint Peter','PET',1),
(335,19,'Saint Philip','PHI',1),
(336,19,'Saint Thomas','THO',1),
(337,20,'Brestskaya (Brest)','BR',1),
(338,20,'Homyel\'skaya (Homyel\')','HO',1),
(339,20,'Horad Minsk','HM',1),
(340,20,'Hrodzyenskaya (Hrodna)','HR',1),
(341,20,'Mahilyowskaya (Mahilyow)','MA',1),
(342,20,'Minskaya','MI',1),
(343,20,'Vitsyebskaya (Vitsyebsk)','VI',1),
(344,21,'Antwerpen','VAN',1),
(345,21,'Brabant Wallon','WBR',1),
(346,21,'Hainaut','WHT',1),
(347,21,'Liège','WLG',1),
(348,21,'Limburg','VLI',1),
(349,21,'Luxembourg','WLX',1),
(350,21,'Namur','WNA',1),
(351,21,'Oost-Vlaanderen','VOV',1),
(352,21,'Vlaams Brabant','VBR',1),
(353,21,'West-Vlaanderen','VWV',1),
(354,22,'Belize','BZ',1),
(355,22,'Cayo','CY',1),
(356,22,'Corozal','CR',1),
(357,22,'Orange Walk','OW',1),
(358,22,'Stann Creek','SC',1),
(359,22,'Toledo','TO',1),
(360,23,'Alibori','AL',1),
(361,23,'Atakora','AK',1),
(362,23,'Atlantique','AQ',1),
(363,23,'Borgou','BO',1),
(364,23,'Collines','CO',1),
(365,23,'Donga','DO',1),
(366,23,'Kouffo','KO',1),
(367,23,'Littoral','LI',1),
(368,23,'Mono','MO',1),
(369,23,'Oueme','OU',1),
(370,23,'Plateau','PL',1),
(371,23,'Zou','ZO',1),
(372,24,'Devonshire','DS',1),
(373,24,'Hamilton City','HC',1),
(374,24,'Hamilton','HA',1),
(375,24,'Paget','PG',1),
(376,24,'Pembroke','PB',1),
(377,24,'Saint George City','GC',1),
(378,24,'Saint George\'s','SG',1),
(379,24,'Sandys','SA',1),
(380,24,'Smith\'s','SM',1),
(381,24,'Southampton','SH',1),
(382,24,'Warwick','WA',1),
(383,25,'Bumthang','BUM',1),
(384,25,'Chukha','CHU',1),
(385,25,'Dagana','DAG',1),
(386,25,'Gasa','GAS',1),
(387,25,'Haa','HAA',1),
(388,25,'Lhuntse','LHU',1),
(389,25,'Mongar','MON',1),
(390,25,'Paro','PAR',1),
(391,25,'Pemagatshel','PEM',1),
(392,25,'Punakha','PUN',1),
(393,25,'Samdrup Jongkhar','SJO',1),
(394,25,'Samtse','SAT',1),
(395,25,'Sarpang','SAR',1),
(396,25,'Thimphu','THI',1),
(397,25,'Trashigang','TRG',1),
(398,25,'Trashiyangste','TRY',1),
(399,25,'Trongsa','TRO',1),
(400,25,'Tsirang','TSI',1),
(401,25,'Wangdue Phodrang','WPH',1),
(402,25,'Zhemgang','ZHE',1),
(403,26,'Beni','BEN',1),
(404,26,'Chuquisaca','CHU',1),
(405,26,'Cochabamba','COC',1),
(406,26,'La Paz','LPZ',1),
(407,26,'Oruro','ORU',1),
(408,26,'Pando','PAN',1),
(409,26,'Potosi','POT',1),
(410,26,'Santa Cruz','SCZ',1),
(411,26,'Tarija','TAR',1),
(412,27,'Brcko district','BRO',1),
(413,27,'Unsko-Sanski Kanton','FUS',1),
(414,27,'Posavski Kanton','FPO',1),
(415,27,'Tuzlanski Kanton','FTU',1),
(416,27,'Zenicko-Dobojski Kanton','FZE',1),
(417,27,'Bosanskopodrinjski Kanton','FBP',1),
(418,27,'Srednjebosanski Kanton','FSB',1),
(419,27,'Hercegovacko-neretvanski Kanton','FHN',1),
(420,27,'Zapadnohercegovacka Zupanija','FZH',1),
(421,27,'Kanton Sarajevo','FSA',1),
(422,27,'Zapadnobosanska','FZA',1),
(423,27,'Banja Luka','SBL',1),
(424,27,'Doboj','SDO',1),
(425,27,'Bijeljina','SBI',1),
(426,27,'Vlasenica','SVL',1),
(427,27,'Sarajevo-Romanija or Sokolac','SSR',1),
(428,27,'Foca','SFO',1),
(429,27,'Trebinje','STR',1),
(430,28,'Central','CE',1),
(431,28,'Ghanzi','GH',1),
(432,28,'Kgalagadi','KD',1),
(433,28,'Kgatleng','KT',1),
(434,28,'Kweneng','KW',1),
(435,28,'Ngamiland','NG',1),
(436,28,'North East','NE',1),
(437,28,'North West','NW',1),
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(440,30,'Acre','AC',1),
(441,30,'Alagoas','AL',1),
(442,30,'Amapá','AP',1),
(443,30,'Amazonas','AM',1),
(444,30,'Bahia','BA',1),
(445,30,'Ceará','CE',1),
(446,30,'Distrito Federal','DF',1),
(447,30,'Espírito Santo','ES',1),
(448,30,'Goiás','GO',1),
(449,30,'Maranhão','MA',1),
(450,30,'Mato Grosso','MT',1),
(451,30,'Mato Grosso do Sul','MS',1),
(452,30,'Minas Gerais','MG',1),
(453,30,'Pará','PA',1),
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(455,30,'Paraná','PR',1),
(456,30,'Pernambuco','PE',1),
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(460,30,'Rio Grande do Sul','RS',1),
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(462,30,'Roraima','RR',1),
(463,30,'Santa Catarina','SC',1),
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(465,30,'Sergipe','SE',1),
(466,30,'Tocantins','TO',1),
(467,31,'Peros Banhos','PB',1),
(468,31,'Salomon Islands','SI',1),
(469,31,'Nelsons Island','NI',1),
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(471,31,'Eagle Islands','EA',1),
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(474,31,'Diego Garcia','DG',1),
(475,32,'Belait','BEL',1),
(476,32,'Brunei and Muara','BRM',1),
(477,32,'Temburong','TEM',1),
(478,32,'Tutong','TUT',1),
(479,33,'Blagoevgrad','',1),
(480,33,'Burgas','',1),
(481,33,'Dobrich','',1),
(482,33,'Gabrovo','',1),
(483,33,'Haskovo','',1),
(484,33,'Kardjali','',1),
(485,33,'Kyustendil','',1),
(486,33,'Lovech','',1),
(487,33,'Montana','',1),
(488,33,'Pazardjik','',1),
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(490,33,'Pleven','',1),
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(492,33,'Razgrad','',1),
(493,33,'Shumen','',1),
(494,33,'Silistra','',1),
(495,33,'Sliven','',1),
(496,33,'Smolyan','',1),
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(498,33,'Sofia - town','',1),
(499,33,'Stara Zagora','',1),
(500,33,'Targovishte','',1),
(501,33,'Varna','',1),
(502,33,'Veliko Tarnovo','',1),
(503,33,'Vidin','',1),
(504,33,'Vratza','',1),
(505,33,'Yambol','',1),
(506,34,'Bale','BAL',1),
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(508,34,'Banwa','BAN',1),
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(512,34,'Boulkiemde','BOK',1),
(513,34,'Comoe','COM',1),
(514,34,'Ganzourgou','GAN',1),
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(516,34,'Gourma','GOU',1),
(517,34,'Houet','HOU',1),
(518,34,'Ioba','IOA',1),
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(523,34,'Kossi','KOS',1),
(524,34,'Koulpelogo','KOL',1),
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(526,34,'Kourweogo','KOW',1),
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(535,34,'Oudalan','OUD',1),
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(538,34,'Sanguie','SAG',1),
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(540,34,'Seno','SEN',1),
(541,34,'Sissili','SIS',1),
(542,34,'Soum','SOM',1),
(543,34,'Sourou','SOR',1),
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(546,34,'Yagha','YAG',1),
(547,34,'Yatenga','YAT',1),
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(549,34,'Zondoma','ZOD',1),
(550,34,'Zoundweogo','ZOW',1),
(551,35,'Bubanza','BB',1),
(552,35,'Bujumbura','BJ',1),
(553,35,'Bururi','BR',1),
(554,35,'Cankuzo','CA',1),
(555,35,'Cibitoke','CI',1),
(556,35,'Gitega','GI',1),
(557,35,'Karuzi','KR',1),
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(568,36,'Preah Seihanu (Kompong Som or Sihanoukville)','PS',1),
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(570,36,'Keb','KB',1),
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(572,36,'Battambang','BA',1),
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(602,38,'Alberta','AB',1),
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(608,38,'Nova Scotia','NS',1),
(609,38,'Nunavut','NU',1),
(610,38,'Ontario','ON',1),
(611,38,'Prince Edward Island','PE',1),
(612,38,'Qu&eacute;bec','QC',1),
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(627,39,'Sao Domingos','SD',1),
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(1133,74,'Corse du Sud','2A',1),
(1134,74,'Haute Corse','2B',1),
(1135,74,'C&ocirc;te d&#039;or','21',1),
(1136,74,'C&ocirc;tes d&#039;Armor','22',1),
(1137,74,'Creuse','23',1),
(1138,74,'Dordogne','24',1),
(1139,74,'Doubs','25',1),
(1140,74,'Dr&ocirc;me','26',1),
(1141,74,'Eure','27',1),
(1142,74,'Eure et Loir','28',1),
(1143,74,'Finist&egrave;re','29',1),
(1144,74,'Gard','30',1),
(1145,74,'Haute Garonne','31',1),
(1146,74,'Gers','32',1),
(1147,74,'Gironde','33',1),
(1148,74,'H&eacute;rault','34',1),
(1149,74,'Ille et Vilaine','35',1),
(1150,74,'Indre','36',1),
(1151,74,'Indre et Loire','37',1),
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(1153,74,'Jura','39',1),
(1154,74,'Landes','40',1),
(1155,74,'Loir et Cher','41',1),
(1156,74,'Loire','42',1),
(1157,74,'Haute Loire','43',1),
(1158,74,'Loire Atlantique','44',1),
(1159,74,'Loiret','45',1),
(1160,74,'Lot','46',1),
(1161,74,'Lot et Garonne','47',1),
(1162,74,'Loz&egrave;re','48',1),
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(1164,74,'Manche','50',1),
(1165,74,'Marne','51',1),
(1166,74,'Haute Marne','52',1),
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(1168,74,'Meurthe et Moselle','54',1),
(1169,74,'Meuse','55',1),
(1170,74,'Morbihan','56',1),
(1171,74,'Moselle','57',1),
(1172,74,'Ni&egrave;vre','58',1),
(1173,74,'Nord','59',1),
(1174,74,'Oise','60',1),
(1175,74,'Orne','61',1),
(1176,74,'Pas de Calais','62',1),
(1177,74,'Puy de D&ocirc;me','63',1),
(1178,74,'Pyr&eacute;n&eacute;es Atlantiques','64',1),
(1179,74,'Hautes Pyr&eacute;n&eacute;es','65',1),
(1180,74,'Pyr&eacute;n&eacute;es Orientales','66',1),
(1181,74,'Bas Rhin','67',1),
(1182,74,'Haut Rhin','68',1),
(1183,74,'Rh&ocirc;ne','69',1),
(1184,74,'Haute Sa&ocirc;ne','70',1),
(1185,74,'Sa&ocirc;ne et Loire','71',1),
(1186,74,'Sarthe','72',1),
(1187,74,'Savoie','73',1),
(1188,74,'Haute Savoie','74',1),
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(1190,74,'Seine Maritime','76',1),
(1191,74,'Seine et Marne','77',1),
(1192,74,'Yvelines','78',1),
(1193,74,'Deux S&egrave;vres','79',1),
(1194,74,'Somme','80',1),
(1195,74,'Tarn','81',1),
(1196,74,'Tarn et Garonne','82',1),
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(1198,74,'Vaucluse','84',1),
(1199,74,'Vend&eacute;e','85',1),
(1200,74,'Vienne','86',1),
(1201,74,'Haute Vienne','87',1),
(1202,74,'Vosges','88',1),
(1203,74,'Yonne','89',1),
(1204,74,'Territoire de Belfort','90',1),
(1205,74,'Essonne','91',1),
(1206,74,'Hauts de Seine','92',1),
(1207,74,'Seine St-Denis','93',1),
(1208,74,'Val de Marne','94',1),
(1209,74,'Val d\'Oise','95',1),
(1210,76,'Archipel des Marquises','M',1),
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(1212,76,'Archipel des Tubuai','I',1),
(1213,76,'Iles du Vent','V',1),
(1214,76,'Iles Sous-le-Vent','S',1),
(1215,77,'Iles Crozet','C',1),
(1216,77,'Iles Kerguelen','K',1),
(1217,77,'Ile Amsterdam','A',1),
(1218,77,'Ile Saint-Paul','P',1),
(1219,77,'Adelie Land','D',1),
(1220,78,'Estuaire','ES',1),
(1221,78,'Haut-Ogooue','HO',1),
(1222,78,'Moyen-Ogooue','MO',1),
(1223,78,'Ngounie','NG',1),
(1224,78,'Nyanga','NY',1),
(1225,78,'Ogooue-Ivindo','OI',1),
(1226,78,'Ogooue-Lolo','OL',1),
(1227,78,'Ogooue-Maritime','OM',1),
(1228,78,'Woleu-Ntem','WN',1),
(1229,79,'Banjul','BJ',1),
(1230,79,'Basse','BS',1),
(1231,79,'Brikama','BR',1),
(1232,79,'Janjangbure','JA',1),
(1233,79,'Kanifeng','KA',1),
(1234,79,'Kerewan','KE',1),
(1235,79,'Kuntaur','KU',1),
(1236,79,'Mansakonko','MA',1),
(1237,79,'Lower River','LR',1),
(1238,79,'Central River','CR',1),
(1239,79,'North Bank','NB',1),
(1240,79,'Upper River','UR',1),
(1241,79,'Western','WE',1),
(1242,80,'Abkhazia','AB',1),
(1243,80,'Ajaria','AJ',1),
(1244,80,'Tbilisi','TB',1),
(1245,80,'Guria','GU',1),
(1246,80,'Imereti','IM',1),
(1247,80,'Kakheti','KA',1),
(1248,80,'Kvemo Kartli','KK',1),
(1249,80,'Mtskheta-Mtianeti','MM',1),
(1250,80,'Racha Lechkhumi and Kvemo Svanet','RL',1),
(1251,80,'Samegrelo-Zemo Svaneti','SZ',1),
(1252,80,'Samtskhe-Javakheti','SJ',1),
(1253,80,'Shida Kartli','SK',1),
(1254,81,'Baden-Württemberg','BAW',1),
(1255,81,'Bayern','BAY',1),
(1256,81,'Berlin','BER',1),
(1257,81,'Brandenburg','BRG',1),
(1258,81,'Bremen','BRE',1),
(1259,81,'Hamburg','HAM',1),
(1260,81,'Hessen','HES',1),
(1261,81,'Mecklenburg-Vorpommern','MEC',1),
(1262,81,'Niedersachsen','NDS',1),
(1263,81,'Nordrhein-Westfalen','NRW',1),
(1264,81,'Rheinland-Pfalz','RHE',1),
(1265,81,'Saarland','SAR',1),
(1266,81,'Sachsen','SAS',1),
(1267,81,'Sachsen-Anhalt','SAC',1),
(1268,81,'Schleswig-Holstein','SCN',1),
(1269,81,'Thüringen','THE',1),
(1270,82,'Ashanti Region','AS',1),
(1271,82,'Brong-Ahafo Region','BA',1),
(1272,82,'Central Region','CE',1),
(1273,82,'Eastern Region','EA',1),
(1274,82,'Greater Accra Region','GA',1),
(1275,82,'Northern Region','NO',1),
(1276,82,'Upper East Region','UE',1),
(1277,82,'Upper West Region','UW',1),
(1278,82,'Volta Region','VO',1),
(1279,82,'Western Region','WE',1),
(1280,84,'Attica','AT',1),
(1281,84,'Central Greece','CN',1),
(1282,84,'Central Macedonia','CM',1),
(1283,84,'Crete','CR',1),
(1284,84,'East Macedonia and Thrace','EM',1),
(1285,84,'Epirus','EP',1),
(1286,84,'Ionian Islands','II',1),
(1287,84,'North Aegean','NA',1),
(1288,84,'Peloponnesos','PP',1),
(1289,84,'South Aegean','SA',1),
(1290,84,'Thessaly','TH',1),
(1291,84,'West Greece','WG',1),
(1292,84,'West Macedonia','WM',1),
(1293,85,'Avannaa','A',1),
(1294,85,'Tunu','T',1),
(1295,85,'Kitaa','K',1),
(1296,86,'Saint Andrew','A',1),
(1297,86,'Saint David','D',1),
(1298,86,'Saint George','G',1),
(1299,86,'Saint John','J',1),
(1300,86,'Saint Mark','M',1),
(1301,86,'Saint Patrick','P',1),
(1302,86,'Carriacou','C',1),
(1303,86,'Petit Martinique','Q',1),
(1304,89,'Alta Verapaz','AV',1),
(1305,89,'Baja Verapaz','BV',1),
(1306,89,'Chimaltenango','CM',1),
(1307,89,'Chiquimula','CQ',1),
(1308,89,'El Peten','PE',1),
(1309,89,'El Progreso','PR',1),
(1310,89,'El Quiche','QC',1),
(1311,89,'Escuintla','ES',1),
(1312,89,'Guatemala','GU',1),
(1313,89,'Huehuetenango','HU',1),
(1314,89,'Izabal','IZ',1),
(1315,89,'Jalapa','JA',1),
(1316,89,'Jutiapa','JU',1),
(1317,89,'Quetzaltenango','QZ',1),
(1318,89,'Retalhuleu','RE',1),
(1319,89,'Sacatepequez','ST',1),
(1320,89,'San Marcos','SM',1),
(1321,89,'Santa Rosa','SR',1),
(1322,89,'Solola','SO',1),
(1323,89,'Suchitepequez','SU',1),
(1324,89,'Totonicapan','TO',1),
(1325,89,'Zacapa','ZA',1),
(1326,90,'Conakry','CNK',1),
(1327,90,'Beyla','BYL',1),
(1328,90,'Boffa','BFA',1),
(1329,90,'Boke','BOK',1),
(1330,90,'Coyah','COY',1),
(1331,90,'Dabola','DBL',1),
(1332,90,'Dalaba','DLB',1),
(1333,90,'Dinguiraye','DGR',1),
(1334,90,'Dubreka','DBR',1),
(1335,90,'Faranah','FRN',1),
(1336,90,'Forecariah','FRC',1),
(1337,90,'Fria','FRI',1),
(1338,90,'Gaoual','GAO',1),
(1339,90,'Gueckedou','GCD',1),
(1340,90,'Kankan','KNK',1),
(1341,90,'Kerouane','KRN',1),
(1342,90,'Kindia','KND',1),
(1343,90,'Kissidougou','KSD',1),
(1344,90,'Koubia','KBA',1),
(1345,90,'Koundara','KDA',1),
(1346,90,'Kouroussa','KRA',1),
(1347,90,'Labe','LAB',1),
(1348,90,'Lelouma','LLM',1),
(1349,90,'Lola','LOL',1),
(1350,90,'Macenta','MCT',1),
(1351,90,'Mali','MAL',1),
(1352,90,'Mamou','MAM',1),
(1353,90,'Mandiana','MAN',1),
(1354,90,'Nzerekore','NZR',1),
(1355,90,'Pita','PIT',1),
(1356,90,'Siguiri','SIG',1),
(1357,90,'Telimele','TLM',1),
(1358,90,'Tougue','TOG',1),
(1359,90,'Yomou','YOM',1),
(1360,91,'Bafata Region','BF',1),
(1361,91,'Biombo Region','BB',1),
(1362,91,'Bissau Region','BS',1),
(1363,91,'Bolama Region','BL',1),
(1364,91,'Cacheu Region','CA',1),
(1365,91,'Gabu Region','GA',1),
(1366,91,'Oio Region','OI',1),
(1367,91,'Quinara Region','QU',1),
(1368,91,'Tombali Region','TO',1),
(1369,92,'Barima-Waini','BW',1),
(1370,92,'Cuyuni-Mazaruni','CM',1),
(1371,92,'Demerara-Mahaica','DM',1),
(1372,92,'East Berbice-Corentyne','EC',1),
(1373,92,'Essequibo Islands-West Demerara','EW',1),
(1374,92,'Mahaica-Berbice','MB',1),
(1375,92,'Pomeroon-Supenaam','PM',1),
(1376,92,'Potaro-Siparuni','PI',1),
(1377,92,'Upper Demerara-Berbice','UD',1),
(1378,92,'Upper Takutu-Upper Essequibo','UT',1),
(1379,93,'Artibonite','AR',1),
(1380,93,'Centre','CE',1),
(1381,93,'Grand\'Anse','GA',1),
(1382,93,'Nord','ND',1),
(1383,93,'Nord-Est','NE',1),
(1384,93,'Nord-Ouest','NO',1),
(1385,93,'Ouest','OU',1),
(1386,93,'Sud','SD',1),
(1387,93,'Sud-Est','SE',1),
(1388,94,'Flat Island','F',1),
(1389,94,'McDonald Island','M',1),
(1390,94,'Shag Island','S',1),
(1391,94,'Heard Island','H',1),
(1392,95,'Atlantida','AT',1),
(1393,95,'Choluteca','CH',1),
(1394,95,'Colon','CL',1),
(1395,95,'Comayagua','CM',1),
(1396,95,'Copan','CP',1),
(1397,95,'Cortes','CR',1),
(1398,95,'El Paraiso','PA',1),
(1399,95,'Francisco Morazan','FM',1),
(1400,95,'Gracias a Dios','GD',1),
(1401,95,'Intibuca','IN',1),
(1402,95,'Islas de la Bahia (Bay Islands)','IB',1),
(1403,95,'La Paz','PZ',1),
(1404,95,'Lempira','LE',1),
(1405,95,'Ocotepeque','OC',1),
(1406,95,'Olancho','OL',1),
(1407,95,'Santa Barbara','SB',1),
(1408,95,'Valle','VA',1),
(1409,95,'Yoro','YO',1),
(1410,96,'Central and Western Hong Kong Island','HCW',1),
(1411,96,'Eastern Hong Kong Island','HEA',1),
(1412,96,'Southern Hong Kong Island','HSO',1),
(1413,96,'Wan Chai Hong Kong Island','HWC',1),
(1414,96,'Kowloon City Kowloon','KKC',1),
(1415,96,'Kwun Tong Kowloon','KKT',1),
(1416,96,'Sham Shui Po Kowloon','KSS',1),
(1417,96,'Wong Tai Sin Kowloon','KWT',1),
(1418,96,'Yau Tsim Mong Kowloon','KYT',1),
(1419,96,'Islands New Territories','NIS',1),
(1420,96,'Kwai Tsing New Territories','NKT',1),
(1421,96,'North New Territories','NNO',1),
(1422,96,'Sai Kung New Territories','NSK',1),
(1423,96,'Sha Tin New Territories','NST',1),
(1424,96,'Tai Po New Territories','NTP',1),
(1425,96,'Tsuen Wan New Territories','NTW',1),
(1426,96,'Tuen Mun New Territories','NTM',1),
(1427,96,'Yuen Long New Territories','NYL',1),
(1467,98,'Austurland','AL',1),
(1468,98,'Hofuoborgarsvaeoi','HF',1),
(1469,98,'Norourland eystra','NE',1),
(1470,98,'Norourland vestra','NV',1),
(1471,98,'Suourland','SL',1),
(1472,98,'Suournes','SN',1),
(1473,98,'Vestfiroir','VF',1),
(1474,98,'Vesturland','VL',1),
(1475,99,'Andaman and Nicobar Islands','AN',1),
(1476,99,'Andhra Pradesh','AP',1),
(1477,99,'Arunachal Pradesh','AR',1),
(1478,99,'Assam','AS',1),
(1479,99,'Bihar','BI',1),
(1480,99,'Chandigarh','CH',1),
(1481,99,'Dadra and Nagar Haveli','DA',1),
(1482,99,'Daman and Diu','DM',1),
(1483,99,'Delhi','DE',1),
(1484,99,'Goa','GO',1),
(1485,99,'Gujarat','GU',1),
(1486,99,'Haryana','HA',1),
(1487,99,'Himachal Pradesh','HP',1),
(1488,99,'Jammu and Kashmir','JA',1),
(1489,99,'Karnataka','KA',1),
(1490,99,'Kerala','KE',1),
(1491,99,'Lakshadweep Islands','LI',1),
(1492,99,'Madhya Pradesh','MP',1),
(1493,99,'Maharashtra','MA',1),
(1494,99,'Manipur','MN',1),
(1495,99,'Meghalaya','ME',1),
(1496,99,'Mizoram','MI',1),
(1497,99,'Nagaland','NA',1),
(1498,99,'Orissa','OR',1),
(1499,99,'Puducherry','PO',1),
(1500,99,'Punjab','PU',1),
(1501,99,'Rajasthan','RA',1),
(1502,99,'Sikkim','SI',1),
(1503,99,'Tamil Nadu','TN',1),
(1504,99,'Tripura','TR',1),
(1505,99,'Uttar Pradesh','UP',1),
(1506,99,'West Bengal','WB',1),
(1507,100,'Aceh','AC',1),
(1508,100,'Bali','BA',1),
(1509,100,'Banten','BT',1),
(1510,100,'Bengkulu','BE',1),
(1511,100,'Kalimantan Utara','BD',1),
(1512,100,'Gorontalo','GO',1),
(1513,100,'Jakarta','JK',1),
(1514,100,'Jambi','JA',1),
(1515,100,'Jawa Barat','JB',1),
(1516,100,'Jawa Tengah','JT',1),
(1517,100,'Jawa Timur','JI',1),
(1518,100,'Kalimantan Barat','KB',1),
(1519,100,'Kalimantan Selatan','KS',1),
(1520,100,'Kalimantan Tengah','KT',1),
(1521,100,'Kalimantan Timur','KI',1),
(1522,100,'Kepulauan Bangka Belitung','BB',1),
(1523,100,'Lampung','LA',1),
(1524,100,'Maluku','MA',1),
(1525,100,'Maluku Utara','MU',1),
(1526,100,'Nusa Tenggara Barat','NB',1),
(1527,100,'Nusa Tenggara Timur','NT',1),
(1528,100,'Papua','PA',1),
(1529,100,'Riau','RI',1),
(1530,100,'Sulawesi Selatan','SN',1),
(1531,100,'Sulawesi Tengah','ST',1),
(1532,100,'Sulawesi Tenggara','SG',1),
(1533,100,'Sulawesi Utara','SA',1),
(1534,100,'Sumatera Barat','SB',1),
(1535,100,'Sumatera Selatan','SS',1),
(1536,100,'Sumatera Utara','SU',1),
(1537,100,'Yogyakarta','YO',1),
(1538,101,'Tehran','TEH',1),
(1539,101,'Qom','QOM',1),
(1540,101,'Markazi','MKZ',1),
(1541,101,'Qazvin','QAZ',1),
(1542,101,'Gilan','GIL',1),
(1543,101,'Ardabil','ARD',1),
(1544,101,'Zanjan','ZAN',1),
(1545,101,'East Azarbaijan','EAZ',1),
(1546,101,'West Azarbaijan','WEZ',1),
(1547,101,'Kurdistan','KRD',1),
(1548,101,'Hamadan','HMD',1),
(1549,101,'Kermanshah','KRM',1),
(1550,101,'Ilam','ILM',1),
(1551,101,'Lorestan','LRS',1),
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(1553,101,'Chahar Mahaal and Bakhtiari','CMB',1),
(1554,101,'Kohkiluyeh and Buyer Ahmad','KBA',1),
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(1559,101,'Kerman','KRB',1),
(1560,101,'Yazd','YZD',1),
(1561,101,'Esfahan','EFH',1),
(1562,101,'Semnan','SMN',1),
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(1565,101,'North Khorasan','NKH',1),
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(1567,101,'South Khorasan','SKH',1),
(1568,102,'Baghdad','BD',1),
(1569,102,'Salah ad Din','SD',1),
(1570,102,'Diyala','DY',1),
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(3857,105,'Brescia','BS',1),
(3858,105,'Brindisi','BR',1),
(3859,105,'Cagliari','CA',1),
(1643,106,'Clarendon Parish','CLA',1),
(1644,106,'Hanover Parish','HAN',1),
(1645,106,'Kingston Parish','KIN',1),
(1646,106,'Manchester Parish','MAN',1),
(1647,106,'Portland Parish','POR',1),
(1648,106,'Saint Andrew Parish','AND',1),
(1649,106,'Saint Ann Parish','ANN',1),
(1650,106,'Saint Catherine Parish','CAT',1),
(1651,106,'Saint Elizabeth Parish','ELI',1),
(1652,106,'Saint James Parish','JAM',1),
(1653,106,'Saint Mary Parish','MAR',1),
(1654,106,'Saint Thomas Parish','THO',1),
(1655,106,'Trelawny Parish','TRL',1),
(1656,106,'Westmoreland Parish','WML',1),
(1657,107,'Aichi','AI',1),
(1658,107,'Akita','AK',1),
(1659,107,'Aomori','AO',1),
(1660,107,'Chiba','CH',1),
(1661,107,'Ehime','EH',1),
(1662,107,'Fukui','FK',1),
(1663,107,'Fukuoka','FU',1),
(1664,107,'Fukushima','FS',1),
(1665,107,'Gifu','GI',1),
(1666,107,'Gumma','GU',1),
(1667,107,'Hiroshima','HI',1),
(1668,107,'Hokkaido','HO',1),
(1669,107,'Hyogo','HY',1),
(1670,107,'Ibaraki','IB',1),
(1671,107,'Ishikawa','IS',1),
(1672,107,'Iwate','IW',1),
(1673,107,'Kagawa','KA',1),
(1674,107,'Kagoshima','KG',1),
(1675,107,'Kanagawa','KN',1),
(1676,107,'Kochi','KO',1),
(1677,107,'Kumamoto','KU',1),
(1678,107,'Kyoto','KY',1),
(1679,107,'Mie','MI',1),
(1680,107,'Miyagi','MY',1),
(1681,107,'Miyazaki','MZ',1),
(1682,107,'Nagano','NA',1),
(1683,107,'Nagasaki','NG',1),
(1684,107,'Nara','NR',1),
(1685,107,'Niigata','NI',1),
(1686,107,'Oita','OI',1),
(1687,107,'Okayama','OK',1),
(1688,107,'Okinawa','ON',1),
(1689,107,'Osaka','OS',1),
(1690,107,'Saga','SA',1),
(1691,107,'Saitama','SI',1),
(1692,107,'Shiga','SH',1),
(1693,107,'Shimane','SM',1),
(1694,107,'Shizuoka','SZ',1),
(1695,107,'Tochigi','TO',1),
(1696,107,'Tokushima','TS',1),
(1697,107,'Tokyo','TK',1),
(1698,107,'Tottori','TT',1),
(1699,107,'Toyama','TY',1),
(1700,107,'Wakayama','WA',1),
(1701,107,'Yamagata','YA',1),
(1702,107,'Yamaguchi','YM',1),
(1703,107,'Yamanashi','YN',1),
(1704,108,'\'Amman','AM',1),
(1705,108,'Ajlun','AJ',1),
(1706,108,'Al \'Aqabah','AA',1),
(1707,108,'Al Balqa\'','AB',1),
(1708,108,'Al Karak','AK',1),
(1709,108,'Al Mafraq','AL',1),
(1710,108,'At Tafilah','AT',1),
(1711,108,'Az Zarqa\'','AZ',1),
(1712,108,'Irbid','IR',1),
(1713,108,'Jarash','JA',1),
(1714,108,'Ma\'an','MA',1),
(1715,108,'Madaba','MD',1),
(1716,109,'Almaty','AL',1),
(1717,109,'Almaty City','AC',1),
(1718,109,'Aqmola','AM',1),
(1719,109,'Aqtobe','AQ',1),
(1720,109,'Astana City','AS',1),
(1721,109,'Atyrau','AT',1),
(1722,109,'Batys Qazaqstan','BA',1),
(1723,109,'Bayqongyr City','BY',1),
(1724,109,'Mangghystau','MA',1),
(1725,109,'Ongtustik Qazaqstan','ON',1),
(1726,109,'Pavlodar','PA',1),
(1727,109,'Qaraghandy','QA',1),
(1728,109,'Qostanay','QO',1),
(1729,109,'Qyzylorda','QY',1),
(1730,109,'Shyghys Qazaqstan','SH',1),
(1731,109,'Soltustik Qazaqstan','SO',1),
(1732,109,'Zhambyl','ZH',1),
(1733,110,'Central','CE',1),
(1734,110,'Coast','CO',1),
(1735,110,'Eastern','EA',1),
(1736,110,'Nairobi Area','NA',1),
(1737,110,'North Eastern','NE',1),
(1738,110,'Nyanza','NY',1),
(1739,110,'Rift Valley','RV',1),
(1740,110,'Western','WE',1),
(1741,111,'Abaiang','AG',1),
(1742,111,'Abemama','AM',1),
(1743,111,'Aranuka','AK',1),
(1744,111,'Arorae','AO',1),
(1745,111,'Banaba','BA',1),
(1746,111,'Beru','BE',1),
(1747,111,'Butaritari','bT',1),
(1748,111,'Kanton','KA',1),
(1749,111,'Kiritimati','KR',1),
(1750,111,'Kuria','KU',1),
(1751,111,'Maiana','MI',1),
(1752,111,'Makin','MN',1),
(1753,111,'Marakei','ME',1),
(1754,111,'Nikunau','NI',1),
(1755,111,'Nonouti','NO',1),
(1756,111,'Onotoa','ON',1),
(1757,111,'Tabiteuea','TT',1),
(1758,111,'Tabuaeran','TR',1),
(1759,111,'Tamana','TM',1),
(1760,111,'Tarawa','TW',1),
(1761,111,'Teraina','TE',1),
(1762,112,'Chagang-do','CHA',1),
(1763,112,'Hamgyong-bukto','HAB',1),
(1764,112,'Hamgyong-namdo','HAN',1),
(1765,112,'Hwanghae-bukto','HWB',1),
(1766,112,'Hwanghae-namdo','HWN',1),
(1767,112,'Kangwon-do','KAN',1),
(1768,112,'P\'yongan-bukto','PYB',1),
(1769,112,'P\'yongan-namdo','PYN',1),
(1770,112,'Ryanggang-do (Yanggang-do)','YAN',1),
(1771,112,'Rason Directly Governed City','NAJ',1),
(1772,112,'P\'yongyang Special City','PYO',1),
(1773,113,'Ch\'ungch\'ong-bukto','CO',1),
(1774,113,'Ch\'ungch\'ong-namdo','CH',1),
(1775,113,'Cheju-do','CD',1),
(1776,113,'Cholla-bukto','CB',1),
(1777,113,'Cholla-namdo','CN',1),
(1778,113,'Inch\'on-gwangyoksi','IG',1),
(1779,113,'Kangwon-do','KA',1),
(1780,113,'Kwangju-gwangyoksi','KG',1),
(1781,113,'Kyonggi-do','KD',1),
(1782,113,'Kyongsang-bukto','KB',1),
(1783,113,'Kyongsang-namdo','KN',1),
(1784,113,'Pusan-gwangyoksi','PG',1),
(1785,113,'Soul-t\'ukpyolsi','SO',1),
(1786,113,'Taegu-gwangyoksi','TA',1),
(1787,113,'Taejon-gwangyoksi','TG',1),
(1788,114,'Al \'Asimah','AL',1),
(1789,114,'Al Ahmadi','AA',1),
(1790,114,'Al Farwaniyah','AF',1),
(1791,114,'Al Jahra\'','AJ',1),
(1792,114,'Hawalli','HA',1),
(1793,115,'Bishkek','GB',1),
(1794,115,'Batken','B',1),
(1795,115,'Chu','C',1),
(1796,115,'Jalal-Abad','J',1),
(1797,115,'Naryn','N',1),
(1798,115,'Osh','O',1),
(1799,115,'Talas','T',1),
(1800,115,'Ysyk-Kol','Y',1),
(1801,116,'Vientiane','VT',1),
(1802,116,'Attapu','AT',1),
(1803,116,'Bokeo','BK',1),
(1804,116,'Bolikhamxai','BL',1),
(1805,116,'Champasak','CH',1),
(1806,116,'Houaphan','HO',1),
(1807,116,'Khammouan','KH',1),
(1808,116,'Louang Namtha','LM',1),
(1809,116,'Louangphabang','LP',1),
(1810,116,'Oudomxai','OU',1),
(1811,116,'Phongsali','PH',1),
(1812,116,'Salavan','SL',1),
(1813,116,'Savannakhet','SV',1),
(1814,116,'Vientiane','VI',1),
(1815,116,'Xaignabouli','XA',1),
(1816,116,'Xekong','XE',1),
(1817,116,'Xiangkhoang','XI',1),
(1818,116,'Xaisomboun','XN',1),
(1852,119,'Berea','BE',1),
(1853,119,'Butha-Buthe','BB',1),
(1854,119,'Leribe','LE',1),
(1855,119,'Mafeteng','MF',1),
(1856,119,'Maseru','MS',1),
(1857,119,'Mohale\'s Hoek','MH',1),
(1858,119,'Mokhotlong','MK',1),
(1859,119,'Qacha\'s Nek','QN',1),
(1860,119,'Quthing','QT',1),
(1861,119,'Thaba-Tseka','TT',1),
(1862,120,'Bomi','BI',1),
(1863,120,'Bong','BG',1),
(1864,120,'Grand Bassa','GB',1),
(1865,120,'Grand Cape Mount','CM',1),
(1866,120,'Grand Gedeh','GG',1),
(1867,120,'Grand Kru','GK',1),
(1868,120,'Lofa','LO',1),
(1869,120,'Margibi','MG',1),
(1870,120,'Maryland','ML',1),
(1871,120,'Montserrado','MS',1),
(1872,120,'Nimba','NB',1),
(1873,120,'River Cess','RC',1),
(1874,120,'Sinoe','SN',1),
(1875,121,'Ajdabiya','AJ',1),
(1876,121,'Al \'Aziziyah','AZ',1),
(1877,121,'Al Fatih','FA',1),
(1878,121,'Al Jabal al Akhdar','JA',1),
(1879,121,'Al Jufrah','JU',1),
(1880,121,'Al Khums','KH',1),
(1881,121,'Al Kufrah','KU',1),
(1882,121,'An Nuqat al Khams','NK',1),
(1883,121,'Ash Shati\'','AS',1),
(1884,121,'Awbari','AW',1),
(1885,121,'Az Zawiyah','ZA',1),
(1886,121,'Banghazi','BA',1),
(1887,121,'Darnah','DA',1),
(1888,121,'Ghadamis','GD',1),
(1889,121,'Gharyan','GY',1),
(1890,121,'Misratah','MI',1),
(1891,121,'Murzuq','MZ',1),
(1892,121,'Sabha','SB',1),
(1893,121,'Sawfajjin','SW',1),
(1894,121,'Surt','SU',1),
(1895,121,'Tarabulus (Tripoli)','TL',1),
(1896,121,'Tarhunah','TH',1),
(1897,121,'Tubruq','TU',1),
(1898,121,'Yafran','YA',1),
(1899,121,'Zlitan','ZL',1),
(1900,122,'Vaduz','V',1),
(1901,122,'Schaan','A',1),
(1902,122,'Balzers','B',1),
(1903,122,'Triesen','N',1),
(1904,122,'Eschen','E',1),
(1905,122,'Mauren','M',1),
(1906,122,'Triesenberg','T',1),
(1907,122,'Ruggell','R',1),
(1908,122,'Gamprin','G',1),
(1909,122,'Schellenberg','L',1),
(1910,122,'Planken','P',1),
(1911,123,'Alytus','AL',1),
(1912,123,'Kaunas','KA',1),
(1913,123,'Klaipeda','KL',1),
(1914,123,'Marijampole','MA',1),
(1915,123,'Panevezys','PA',1),
(1916,123,'Siauliai','SI',1),
(1917,123,'Taurage','TA',1),
(1918,123,'Telsiai','TE',1),
(1919,123,'Utena','UT',1),
(1920,123,'Vilnius','VI',1),
(1921,124,'Diekirch','DD',1),
(1922,124,'Clervaux','DC',1),
(1923,124,'Redange','DR',1),
(1924,124,'Vianden','DV',1),
(1925,124,'Wiltz','DW',1),
(1926,124,'Grevenmacher','GG',1),
(1927,124,'Echternach','GE',1),
(1928,124,'Remich','GR',1),
(1929,124,'Luxembourg','LL',1),
(1930,124,'Capellen','LC',1),
(1931,124,'Esch-sur-Alzette','LE',1),
(1932,124,'Mersch','LM',1),
(1933,125,'Our Lady Fatima Parish','OLF',1),
(1934,125,'St. Anthony Parish','ANT',1),
(1935,125,'St. Lazarus Parish','LAZ',1),
(1936,125,'Cathedral Parish','CAT',1),
(1937,125,'St. Lawrence Parish','LAW',1),
(1938,127,'Antananarivo','AN',1),
(1939,127,'Antsiranana','AS',1),
(1940,127,'Fianarantsoa','FN',1),
(1941,127,'Mahajanga','MJ',1),
(1942,127,'Toamasina','TM',1),
(1943,127,'Toliara','TL',1),
(1944,128,'Balaka','BLK',1),
(1945,128,'Blantyre','BLT',1),
(1946,128,'Chikwawa','CKW',1),
(1947,128,'Chiradzulu','CRD',1),
(1948,128,'Chitipa','CTP',1),
(1949,128,'Dedza','DDZ',1),
(1950,128,'Dowa','DWA',1),
(1951,128,'Karonga','KRG',1),
(1952,128,'Kasungu','KSG',1),
(1953,128,'Likoma','LKM',1),
(1954,128,'Lilongwe','LLG',1),
(1955,128,'Machinga','MCG',1),
(1956,128,'Mangochi','MGC',1),
(1957,128,'Mchinji','MCH',1),
(1958,128,'Mulanje','MLJ',1),
(1959,128,'Mwanza','MWZ',1),
(1960,128,'Mzimba','MZM',1),
(1961,128,'Ntcheu','NTU',1),
(1962,128,'Nkhata Bay','NKB',1),
(1963,128,'Nkhotakota','NKH',1),
(1964,128,'Nsanje','NSJ',1),
(1965,128,'Ntchisi','NTI',1),
(1966,128,'Phalombe','PHL',1),
(1967,128,'Rumphi','RMP',1),
(1968,128,'Salima','SLM',1),
(1969,128,'Thyolo','THY',1),
(1970,128,'Zomba','ZBA',1),
(1971,129,'Johor','MY-01',1),
(1972,129,'Kedah','MY-02',1),
(1973,129,'Kelantan','MY-03',1),
(1974,129,'Labuan','MY-15',1),
(1975,129,'Melaka','MY-04',1),
(1976,129,'Negeri Sembilan','MY-05',1),
(1977,129,'Pahang','MY-06',1),
(1978,129,'Perak','MY-08',1),
(1979,129,'Perlis','MY-09',1),
(1980,129,'Pulau Pinang','MY-07',1),
(1981,129,'Sabah','MY-12',1),
(1982,129,'Sarawak','MY-13',1),
(1983,129,'Selangor','MY-10',1),
(1984,129,'Terengganu','MY-11',1),
(1985,129,'Kuala Lumpur','MY-14',1),
(4035,129,'Putrajaya','MY-16',1),
(1986,130,'Thiladhunmathi Uthuru','THU',1),
(1987,130,'Thiladhunmathi Dhekunu','THD',1),
(1988,130,'Miladhunmadulu Uthuru','MLU',1),
(1989,130,'Miladhunmadulu Dhekunu','MLD',1),
(1990,130,'Maalhosmadulu Uthuru','MAU',1),
(1991,130,'Maalhosmadulu Dhekunu','MAD',1),
(1992,130,'Faadhippolhu','FAA',1),
(1993,130,'Male Atoll','MAA',1),
(1994,130,'Ari Atoll Uthuru','AAU',1),
(1995,130,'Ari Atoll Dheknu','AAD',1),
(1996,130,'Felidhe Atoll','FEA',1),
(1997,130,'Mulaku Atoll','MUA',1),
(1998,130,'Nilandhe Atoll Uthuru','NAU',1),
(1999,130,'Nilandhe Atoll Dhekunu','NAD',1),
(2000,130,'Kolhumadulu','KLH',1),
(2001,130,'Hadhdhunmathi','HDH',1),
(2002,130,'Huvadhu Atoll Uthuru','HAU',1),
(2003,130,'Huvadhu Atoll Dhekunu','HAD',1),
(2004,130,'Fua Mulaku','FMU',1),
(2005,130,'Addu','ADD',1),
(2006,131,'Gao','GA',1),
(2007,131,'Kayes','KY',1),
(2008,131,'Kidal','KD',1),
(2009,131,'Koulikoro','KL',1),
(2010,131,'Mopti','MP',1),
(2011,131,'Segou','SG',1),
(2012,131,'Sikasso','SK',1),
(2013,131,'Tombouctou','TB',1),
(2014,131,'Bamako Capital District','CD',1),
(2015,132,'Attard','ATT',1),
(2016,132,'Balzan','BAL',1),
(2017,132,'Birgu','BGU',1),
(2018,132,'Birkirkara','BKK',1),
(2019,132,'Birzebbuga','BRZ',1),
(2020,132,'Bormla','BOR',1),
(2021,132,'Dingli','DIN',1),
(2022,132,'Fgura','FGU',1),
(2023,132,'Floriana','FLO',1),
(2024,132,'Gudja','GDJ',1),
(2025,132,'Gzira','GZR',1),
(2026,132,'Gargur','GRG',1),
(2027,132,'Gaxaq','GXQ',1),
(2028,132,'Hamrun','HMR',1),
(2029,132,'Iklin','IKL',1),
(2030,132,'Isla','ISL',1),
(2031,132,'Kalkara','KLK',1),
(2032,132,'Kirkop','KRK',1),
(2033,132,'Lija','LIJ',1),
(2034,132,'Luqa','LUQ',1),
(2035,132,'Marsa','MRS',1),
(2036,132,'Marsaskala','MKL',1),
(2037,132,'Marsaxlokk','MXL',1),
(2038,132,'Mdina','MDN',1),
(2039,132,'Melliea','MEL',1),
(2040,132,'Mgarr','MGR',1),
(2041,132,'Mosta','MST',1),
(2042,132,'Mqabba','MQA',1),
(2043,132,'Msida','MSI',1),
(2044,132,'Mtarfa','MTF',1),
(2045,132,'Naxxar','NAX',1),
(2046,132,'Paola','PAO',1),
(2047,132,'Pembroke','PEM',1),
(2048,132,'Pieta','PIE',1),
(2049,132,'Qormi','QOR',1),
(2050,132,'Qrendi','QRE',1),
(2051,132,'Rabat','RAB',1),
(2052,132,'Safi','SAF',1),
(2053,132,'San Giljan','SGI',1),
(2054,132,'Santa Lucija','SLU',1),
(2055,132,'San Pawl il-Bahar','SPB',1),
(2056,132,'San Gwann','SGW',1),
(2057,132,'Santa Venera','SVE',1),
(2058,132,'Siggiewi','SIG',1),
(2059,132,'Sliema','SLM',1),
(2060,132,'Swieqi','SWQ',1),
(2061,132,'Ta Xbiex','TXB',1),
(2062,132,'Tarxien','TRX',1),
(2063,132,'Valletta','VLT',1),
(2064,132,'Xgajra','XGJ',1),
(2065,132,'Zabbar','ZBR',1),
(2066,132,'Zebbug','ZBG',1),
(2067,132,'Zejtun','ZJT',1),
(2068,132,'Zurrieq','ZRQ',1),
(2069,132,'Fontana','FNT',1),
(2070,132,'Ghajnsielem','GHJ',1),
(2071,132,'Gharb','GHR',1),
(2072,132,'Ghasri','GHS',1),
(2073,132,'Kercem','KRC',1),
(2074,132,'Munxar','MUN',1),
(2075,132,'Nadur','NAD',1),
(2076,132,'Qala','QAL',1),
(2077,132,'Victoria','VIC',1),
(2078,132,'San Lawrenz','SLA',1),
(2079,132,'Sannat','SNT',1),
(2080,132,'Xagra','ZAG',1),
(2081,132,'Xewkija','XEW',1),
(2082,132,'Zebbug','ZEB',1),
(2083,133,'Ailinginae','ALG',1),
(2084,133,'Ailinglaplap','ALL',1),
(2085,133,'Ailuk','ALK',1),
(2086,133,'Arno','ARN',1),
(2087,133,'Aur','AUR',1),
(2088,133,'Bikar','BKR',1),
(2089,133,'Bikini','BKN',1),
(2090,133,'Bokak','BKK',1),
(2091,133,'Ebon','EBN',1),
(2092,133,'Enewetak','ENT',1),
(2093,133,'Erikub','EKB',1),
(2094,133,'Jabat','JBT',1),
(2095,133,'Jaluit','JLT',1),
(2096,133,'Jemo','JEM',1),
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(2098,133,'Kwajalein','KWJ',1),
(2099,133,'Lae','LAE',1),
(2100,133,'Lib','LIB',1),
(2101,133,'Likiep','LKP',1),
(2102,133,'Majuro','MJR',1),
(2103,133,'Maloelap','MLP',1),
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(2106,133,'Namorik','NMK',1),
(2107,133,'Namu','NAM',1),
(2108,133,'Rongelap','RGL',1),
(2109,133,'Rongrik','RGK',1),
(2110,133,'Toke','TOK',1),
(2111,133,'Ujae','UJA',1),
(2112,133,'Ujelang','UJL',1),
(2113,133,'Utirik','UTK',1),
(2114,133,'Wotho','WTH',1),
(2115,133,'Wotje','WTJ',1),
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(2122,135,'Hodh Ech Chargui','HC',1),
(2123,135,'Hodh El Gharbi','HG',1),
(2124,135,'Inchiri','IN',1),
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(2127,135,'Trarza','TR',1),
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(2129,136,'Beau Bassin-Rose Hill','BR',1),
(2130,136,'Curepipe','CU',1),
(2131,136,'Port Louis','PU',1),
(2132,136,'Quatre Bornes','QB',1),
(2133,136,'Vacoas-Phoenix','VP',1),
(2134,136,'Agalega Islands','AG',1),
(2135,136,'Cargados Carajos Shoals (Saint Brandon Islands)','CC',1),
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(2142,136,'Plaines Wilhems','PW',1),
(2143,136,'Port Louis','PL',1),
(2144,136,'Riviere du Rempart','RR',1),
(2145,136,'Savanne','SA',1),
(2146,138,'Baja California Norte','BN',1),
(2147,138,'Baja California Sur','BS',1),
(2148,138,'Campeche','CA',1),
(2149,138,'Chiapas','CI',1),
(2150,138,'Chihuahua','CH',1),
(2151,138,'Coahuila de Zaragoza','CZ',1),
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(2317,149,'Dhawalagiri','DH',1),
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(2321,149,'Kosi','KO',1),
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(2323,149,'Mahakali','MA',1),
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(2329,150,'Drenthe','DR',1),
(2330,150,'Flevoland','FL',1),
(2331,150,'Friesland','FR',1),
(2332,150,'Gelderland','GE',1),
(2333,150,'Groningen','GR',1),
(2334,150,'Limburg','LI',1),
(2335,150,'Noord-Brabant','NB',1),
(2336,150,'Noord-Holland','NH',1),
(2337,150,'Overijssel','OV',1),
(2338,150,'Utrecht','UT',1),
(2339,150,'Zeeland','ZE',1),
(2340,150,'Zuid-Holland','ZH',1),
(2341,152,'Iles Loyaute','L',1),
(2342,152,'Nord','N',1),
(2343,152,'Sud','S',1),
(2344,153,'Auckland','AUK',1),
(2345,153,'Bay of Plenty','BOP',1),
(2346,153,'Canterbury','CAN',1),
(2347,153,'Coromandel','COR',1),
(2348,153,'Gisborne','GIS',1),
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(2350,153,'Hawke\'s Bay','HKB',1),
(2351,153,'Marlborough','MBH',1),
(2352,153,'Manawatu-Wanganui','MWT',1),
(2353,153,'Mt Cook-Mackenzie','MCM',1),
(2354,153,'Nelson','NSN',1),
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(2356,153,'Otago','OTA',1),
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(2358,153,'Taranaki','TKI',1),
(2359,153,'Wellington','WGN',1),
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(2361,153,'Wairarapa','WAI',1),
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(2365,154,'Boaco','BO',1),
(2366,154,'Carazo','CA',1),
(2367,154,'Chinandega','CI',1),
(2368,154,'Chontales','CO',1),
(2369,154,'Esteli','ES',1),
(2370,154,'Granada','GR',1),
(2371,154,'Jinotega','JI',1),
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(2373,154,'Madriz','MD',1),
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(2375,154,'Masaya','MS',1),
(2376,154,'Matagalpa','MT',1),
(2377,154,'Nuevo Segovia','NS',1),
(2378,154,'Rio San Juan','RS',1),
(2379,154,'Rivas','RI',1),
(2380,155,'Agadez','AG',1),
(2381,155,'Diffa','DF',1),
(2382,155,'Dosso','DS',1),
(2383,155,'Maradi','MA',1),
(2384,155,'Niamey','NM',1),
(2385,155,'Tahoua','TH',1),
(2386,155,'Tillaberi','TL',1),
(2387,155,'Zinder','ZD',1),
(2388,156,'Abia','AB',1),
(2389,156,'Abuja Federal Capital Territory','CT',1),
(2390,156,'Adamawa','AD',1),
(2391,156,'Akwa Ibom','AK',1),
(2392,156,'Anambra','AN',1),
(2393,156,'Bauchi','BC',1),
(2394,156,'Bayelsa','BY',1),
(2395,156,'Benue','BN',1),
(2396,156,'Borno','BO',1),
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(2399,156,'Ebonyi','EB',1),
(2400,156,'Edo','ED',1),
(2401,156,'Ekiti','EK',1),
(2402,156,'Enugu','EN',1),
(2403,156,'Gombe','GO',1),
(2404,156,'Imo','IM',1),
(2405,156,'Jigawa','JI',1),
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(2407,156,'Kano','KN',1),
(2408,156,'Katsina','KT',1),
(2409,156,'Kebbi','KE',1),
(2410,156,'Kogi','KO',1),
(2411,156,'Kwara','KW',1),
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(2415,156,'Ogun','OG',1),
(2416,156,'Ondo','ONG',1),
(2417,156,'Osun','OS',1),
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(2419,156,'Plateau','PL',1),
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(2422,156,'Taraba','TA',1),
(2423,156,'Yobe','YO',1),
(2424,156,'Zamfara','ZA',1),
(2425,159,'Northern Islands','N',1),
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(2427,159,'Saipan','S',1),
(2428,159,'Tinian','T',1),
(2429,160,'Akershus','AK',1),
(2430,160,'Aust-Agder','AA',1),
(2431,160,'Buskerud','BU',1),
(2432,160,'Finnmark','FM',1),
(2433,160,'Hedmark','HM',1),
(2434,160,'Hordaland','HL',1),
(2435,160,'More og Romdal','MR',1),
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(2437,160,'Nordland','NL',1),
(2438,160,'Ostfold','OF',1),
(2439,160,'Oppland','OP',1),
(2440,160,'Oslo','OL',1),
(2441,160,'Rogaland','RL',1),
(2442,160,'Sor-Trondelag','ST',1),
(2443,160,'Sogn og Fjordane','SJ',1),
(2444,160,'Svalbard','SV',1),
(2445,160,'Telemark','TM',1),
(2446,160,'Troms','TR',1),
(2447,160,'Vest-Agder','VA',1),
(2448,160,'Vestfold','VF',1),
(2449,161,'Ad Dakhiliyah','DA',1),
(2450,161,'Al Batinah','BA',1),
(2451,161,'Al Wusta','WU',1),
(2452,161,'Ash Sharqiyah','SH',1),
(2453,161,'Az Zahirah','ZA',1),
(2454,161,'Masqat','MA',1),
(2455,161,'Musandam','MU',1),
(2456,161,'Zufar','ZU',1),
(2457,162,'Balochistan','B',1),
(2458,162,'Federally Administered Tribal Areas','T',1),
(2459,162,'Islamabad Capital Territory','I',1),
(2460,162,'North-West Frontier','N',1),
(2461,162,'Punjab','P',1),
(2462,162,'Sindh','S',1),
(2463,163,'Aimeliik','AM',1),
(2464,163,'Airai','AR',1),
(2465,163,'Angaur','AN',1),
(2466,163,'Hatohobei','HA',1),
(2467,163,'Kayangel','KA',1),
(2468,163,'Koror','KO',1),
(2469,163,'Melekeok','ME',1),
(2470,163,'Ngaraard','NA',1),
(2471,163,'Ngarchelong','NG',1),
(2472,163,'Ngardmau','ND',1),
(2473,163,'Ngatpang','NT',1),
(2474,163,'Ngchesar','NC',1),
(2475,163,'Ngeremlengui','NR',1),
(2476,163,'Ngiwal','NW',1),
(2477,163,'Peleliu','PE',1),
(2478,163,'Sonsorol','SO',1),
(2479,164,'Bocas del Toro','BT',1),
(2480,164,'Chiriqui','CH',1),
(2481,164,'Cocle','CC',1),
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(2483,164,'Darien','DA',1),
(2484,164,'Herrera','HE',1),
(2485,164,'Los Santos','LS',1),
(2486,164,'Panama','PA',1),
(2487,164,'San Blas','SB',1),
(2488,164,'Veraguas','VG',1),
(2489,165,'Bougainville','BV',1),
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(2491,165,'Chimbu','CH',1),
(2492,165,'Eastern Highlands','EH',1),
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(2500,165,'Morobe','MR',1),
(2501,165,'National Capital','NC',1),
(2502,165,'New Ireland','NI',1),
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(2507,165,'Western Highlands','WH',1),
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(2509,166,'Alto Paraguay','AG',1),
(2510,166,'Alto Parana','AN',1),
(2511,166,'Amambay','AM',1),
(2512,166,'Asuncion','AS',1),
(2513,166,'Boqueron','BO',1),
(2514,166,'Caaguazu','CG',1),
(2515,166,'Caazapa','CZ',1),
(2516,166,'Canindeyu','CN',1),
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(2518,166,'Concepcion','CC',1),
(2519,166,'Cordillera','CD',1),
(2520,166,'Guaira','GU',1),
(2521,166,'Itapua','IT',1),
(2522,166,'Misiones','MI',1),
(2523,166,'Neembucu','NE',1),
(2524,166,'Paraguari','PA',1),
(2525,166,'Presidente Hayes','PH',1),
(2526,166,'San Pedro','SP',1),
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(2528,167,'Ancash','AN',1),
(2529,167,'Apurimac','AP',1),
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(2535,167,'Huancavelica','HV',1),
(2536,167,'Huanuco','HO',1),
(2537,167,'Ica','IC',1),
(2538,167,'Junin','JU',1),
(2539,167,'La Libertad','LD',1),
(2540,167,'Lambayeque','LY',1),
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(2543,167,'Madre de Dios','MD',1),
(2544,167,'Moquegua','MO',1),
(2545,167,'Pasco','PA',1),
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(2547,167,'Puno','PU',1),
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(2550,167,'Tumbes','TU',1),
(2551,167,'Ucayali','UC',1),
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(2553,168,'Agusan del Norte','ANO',1),
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(2555,168,'Aklan','AKL',1),
(2556,168,'Albay','ALB',1),
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(2582,168,'Guimaras','GUI',1),
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(2584,168,'Ilocos Norte','INO',1),
(2585,168,'Ilocos Sur','ISU',1),
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(2611,168,'Quezon','QZN',1),
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(3123,205,'Al Qunaytirah','QU',1),
(3124,205,'Ar Raqqah','RQ',1),
(3125,205,'As Suwayda','SU',1),
(3126,205,'Dara','DA',1),
(3127,205,'Dayr az Zawr','DZ',1),
(3128,205,'Dimashq','DI',1),
(3129,205,'Halab','HL',1),
(3130,205,'Hamah','HM',1),
(3131,205,'Hims','HI',1),
(3132,205,'Idlib','ID',1),
(3133,205,'Rif Dimashq','RD',1),
(3134,205,'Tartus','TA',1),
(3135,206,'Chang-hua','CH',1),
(3136,206,'Chia-i','CI',1),
(3137,206,'Hsin-chu','HS',1),
(3138,206,'Hua-lien','HL',1),
(3139,206,'I-lan','IL',1),
(3140,206,'Kao-hsiung county','KH',1),
(3141,206,'Kin-men','KM',1),
(3142,206,'Lien-chiang','LC',1),
(3143,206,'Miao-li','ML',1),
(3144,206,'Nan-t\'ou','NT',1),
(3145,206,'P\'eng-hu','PH',1),
(3146,206,'P\'ing-tung','PT',1),
(3147,206,'T\'ai-chung','TG',1),
(3148,206,'T\'ai-nan','TA',1),
(3149,206,'T\'ai-pei county','TP',1),
(3150,206,'T\'ai-tung','TT',1),
(3151,206,'T\'ao-yuan','TY',1),
(3152,206,'Yun-lin','YL',1),
(3153,206,'Chia-i city','CC',1),
(3154,206,'Chi-lung','CL',1),
(3155,206,'Hsin-chu','HC',1),
(3156,206,'T\'ai-chung','TH',1),
(3157,206,'T\'ai-nan','TN',1),
(3158,206,'Kao-hsiung city','KC',1),
(3159,206,'T\'ai-pei city','TC',1),
(3160,207,'Gorno-Badakhstan','GB',1),
(3161,207,'Khatlon','KT',1),
(3162,207,'Sughd','SU',1),
(3163,208,'Arusha','AR',1),
(3164,208,'Dar es Salaam','DS',1),
(3165,208,'Dodoma','DO',1),
(3166,208,'Iringa','IR',1),
(3167,208,'Kagera','KA',1),
(3168,208,'Kigoma','KI',1),
(3169,208,'Kilimanjaro','KJ',1),
(3170,208,'Lindi','LN',1),
(3171,208,'Manyara','MY',1),
(3172,208,'Mara','MR',1),
(3173,208,'Mbeya','MB',1),
(3174,208,'Morogoro','MO',1),
(3175,208,'Mtwara','MT',1),
(3176,208,'Mwanza','MW',1),
(3177,208,'Pemba North','PN',1),
(3178,208,'Pemba South','PS',1),
(3179,208,'Pwani','PW',1),
(3180,208,'Rukwa','RK',1),
(3181,208,'Ruvuma','RV',1),
(3182,208,'Shinyanga','SH',1),
(3183,208,'Singida','SI',1),
(3184,208,'Tabora','TB',1),
(3185,208,'Tanga','TN',1),
(3186,208,'Zanzibar Central/South','ZC',1),
(3187,208,'Zanzibar North','ZN',1),
(3188,208,'Zanzibar Urban/West','ZU',1),
(3189,209,'Amnat Charoen','Amnat Charoen',1),
(3190,209,'Ang Thong','Ang Thong',1),
(3191,209,'Ayutthaya','Ayutthaya',1),
(3192,209,'Bangkok','Bangkok',1),
(3193,209,'Buriram','Buriram',1),
(3194,209,'Chachoengsao','Chachoengsao',1),
(3195,209,'Chai Nat','Chai Nat',1),
(3196,209,'Chaiyaphum','Chaiyaphum',1),
(3197,209,'Chanthaburi','Chanthaburi',1),
(3198,209,'Chiang Mai','Chiang Mai',1),
(3199,209,'Chiang Rai','Chiang Rai',1),
(3200,209,'Chon Buri','Chon Buri',1),
(3201,209,'Chumphon','Chumphon',1),
(3202,209,'Kalasin','Kalasin',1),
(3203,209,'Kamphaeng Phet','Kamphaeng Phet',1),
(3204,209,'Kanchanaburi','Kanchanaburi',1),
(3205,209,'Khon Kaen','Khon Kaen',1),
(3206,209,'Krabi','Krabi',1),
(3207,209,'Lampang','Lampang',1),
(3208,209,'Lamphun','Lamphun',1),
(3209,209,'Loei','Loei',1),
(3210,209,'Lop Buri','Lop Buri',1),
(3211,209,'Mae Hong Son','Mae Hong Son',1),
(3212,209,'Maha Sarakham','Maha Sarakham',1),
(3213,209,'Mukdahan','Mukdahan',1),
(3214,209,'Nakhon Nayok','Nakhon Nayok',1),
(3215,209,'Nakhon Pathom','Nakhon Pathom',1),
(3216,209,'Nakhon Phanom','Nakhon Phanom',1),
(3217,209,'Nakhon Ratchasima','Nakhon Ratchasima',1),
(3218,209,'Nakhon Sawan','Nakhon Sawan',1),
(3219,209,'Nakhon Si Thammarat','Nakhon Si Thammarat',1),
(3220,209,'Nan','Nan',1),
(3221,209,'Narathiwat','Narathiwat',1),
(3222,209,'Nong Bua Lamphu','Nong Bua Lamphu',1),
(3223,209,'Nong Khai','Nong Khai',1),
(3224,209,'Nonthaburi','Nonthaburi',1),
(3225,209,'Pathum Thani','Pathum Thani',1),
(3226,209,'Pattani','Pattani',1),
(3227,209,'Phangnga','Phangnga',1),
(3228,209,'Phatthalung','Phatthalung',1),
(3229,209,'Phayao','Phayao',1),
(3230,209,'Phetchabun','Phetchabun',1),
(3231,209,'Phetchaburi','Phetchaburi',1),
(3232,209,'Phichit','Phichit',1),
(3233,209,'Phitsanulok','Phitsanulok',1),
(3234,209,'Phrae','Phrae',1),
(3235,209,'Phuket','Phuket',1),
(3236,209,'Prachin Buri','Prachin Buri',1),
(3237,209,'Prachuap Khiri Khan','Prachuap Khiri Khan',1),
(3238,209,'Ranong','Ranong',1),
(3239,209,'Ratchaburi','Ratchaburi',1),
(3240,209,'Rayong','Rayong',1),
(3241,209,'Roi Et','Roi Et',1),
(3242,209,'Sa Kaeo','Sa Kaeo',1),
(3243,209,'Sakon Nakhon','Sakon Nakhon',1),
(3244,209,'Samut Prakan','Samut Prakan',1),
(3245,209,'Samut Sakhon','Samut Sakhon',1),
(3246,209,'Samut Songkhram','Samut Songkhram',1),
(3247,209,'Sara Buri','Sara Buri',1),
(3248,209,'Satun','Satun',1),
(3249,209,'Sing Buri','Sing Buri',1),
(3250,209,'Sisaket','Sisaket',1),
(3251,209,'Songkhla','Songkhla',1),
(3252,209,'Sukhothai','Sukhothai',1),
(3253,209,'Suphan Buri','Suphan Buri',1),
(3254,209,'Surat Thani','Surat Thani',1),
(3255,209,'Surin','Surin',1),
(3256,209,'Tak','Tak',1),
(3257,209,'Trang','Trang',1),
(3258,209,'Trat','Trat',1),
(3259,209,'Ubon Ratchathani','Ubon Ratchathani',1),
(3260,209,'Udon Thani','Udon Thani',1),
(3261,209,'Uthai Thani','Uthai Thani',1),
(3262,209,'Uttaradit','Uttaradit',1),
(3263,209,'Yala','Yala',1),
(3264,209,'Yasothon','Yasothon',1),
(3265,210,'Kara','K',1),
(3266,210,'Plateaux','P',1),
(3267,210,'Savanes','S',1),
(3268,210,'Centrale','C',1),
(3269,210,'Maritime','M',1),
(3270,211,'Atafu','A',1),
(3271,211,'Fakaofo','F',1),
(3272,211,'Nukunonu','N',1),
(3273,212,'Ha\'apai','H',1),
(3274,212,'Tongatapu','T',1),
(3275,212,'Vava\'u','V',1),
(3276,213,'Couva/Tabaquite/Talparo','CT',1),
(3277,213,'Diego Martin','DM',1),
(3278,213,'Mayaro/Rio Claro','MR',1),
(3279,213,'Penal/Debe','PD',1),
(3280,213,'Princes Town','PT',1),
(3281,213,'Sangre Grande','SG',1),
(3282,213,'San Juan/Laventille','SL',1),
(3283,213,'Siparia','SI',1),
(3284,213,'Tunapuna/Piarco','TP',1),
(3285,213,'Port of Spain','PS',1),
(3286,213,'San Fernando','SF',1),
(3287,213,'Arima','AR',1),
(3288,213,'Point Fortin','PF',1),
(3289,213,'Chaguanas','CH',1),
(3290,213,'Tobago','TO',1),
(3291,214,'Ariana','AR',1),
(3292,214,'Beja','BJ',1),
(3293,214,'Ben Arous','BA',1),
(3294,214,'Bizerte','BI',1),
(3295,214,'Gabes','GB',1),
(3296,214,'Gafsa','GF',1),
(3297,214,'Jendouba','JE',1),
(3298,214,'Kairouan','KR',1),
(3299,214,'Kasserine','KS',1),
(3300,214,'Kebili','KB',1),
(3301,214,'Kef','KF',1),
(3302,214,'Mahdia','MH',1),
(3303,214,'Manouba','MN',1),
(3304,214,'Medenine','ME',1),
(3305,214,'Monastir','MO',1),
(3306,214,'Nabeul','NA',1),
(3307,214,'Sfax','SF',1),
(3308,214,'Sidi','SD',1),
(3309,214,'Siliana','SL',1),
(3310,214,'Sousse','SO',1),
(3311,214,'Tataouine','TA',1),
(3312,214,'Tozeur','TO',1),
(3313,214,'Tunis','TU',1),
(3314,214,'Zaghouan','ZA',1),
(3315,215,'Adana','ADA',1),
(3316,215,'Adıyaman','ADI',1),
(3317,215,'Afyonkarahisar','AFY',1),
(3318,215,'Ağrı','AGR',1),
(3319,215,'Aksaray','AKS',1),
(3320,215,'Amasya','AMA',1),
(3321,215,'Ankara','ANK',1),
(3322,215,'Antalya','ANT',1),
(3323,215,'Ardahan','ARD',1),
(3324,215,'Artvin','ART',1),
(3325,215,'Aydın','AYI',1),
(3326,215,'Balıkesir','BAL',1),
(3327,215,'Bartın','BAR',1),
(3328,215,'Batman','BAT',1),
(3329,215,'Bayburt','BAY',1),
(3330,215,'Bilecik','BIL',1),
(3331,215,'Bingöl','BIN',1),
(3332,215,'Bitlis','BIT',1),
(3333,215,'Bolu','BOL',1),
(3334,215,'Burdur','BRD',1),
(3335,215,'Bursa','BRS',1),
(3336,215,'Çanakkale','CKL',1),
(3337,215,'Çankırı','CKR',1),
(3338,215,'Çorum','COR',1),
(3339,215,'Denizli','DEN',1),
(3340,215,'Diyarbakır','DIY',1),
(3341,215,'Düzce','DUZ',1),
(3342,215,'Edirne','EDI',1),
(3343,215,'Elazığ','ELA',1),
(3344,215,'Erzincan','EZC',1),
(3345,215,'Erzurum','EZR',1),
(3346,215,'Eskişehir','ESK',1),
(3347,215,'Gaziantep','GAZ',1),
(3348,215,'Giresun','GIR',1),
(3349,215,'Gümüşhane','GMS',1),
(3350,215,'Hakkari','HKR',1),
(3351,215,'Hatay','HTY',1),
(3352,215,'Iğdır','IGD',1),
(3353,215,'Isparta','ISP',1),
(3354,215,'İstanbul','IST',1),
(3355,215,'İzmir','IZM',1),
(3356,215,'Kahramanmaraş','KAH',1),
(3357,215,'Karabük','KRB',1),
(3358,215,'Karaman','KRM',1),
(3359,215,'Kars','KRS',1),
(3360,215,'Kastamonu','KAS',1),
(3361,215,'Kayseri','KAY',1),
(3362,215,'Kilis','KLS',1),
(3363,215,'Kırıkkale','KRK',1),
(3364,215,'Kırklareli','KLR',1),
(3365,215,'Kırşehir','KRH',1),
(3366,215,'Kocaeli','KOC',1),
(3367,215,'Konya','KON',1),
(3368,215,'Kütahya','KUT',1),
(3369,215,'Malatya','MAL',1),
(3370,215,'Manisa','MAN',1),
(3371,215,'Mardin','MAR',1),
(3372,215,'Mersin','MER',1),
(3373,215,'Muğla','MUG',1),
(3374,215,'Muş','MUS',1),
(3375,215,'Nevşehir','NEV',1),
(3376,215,'Niğde','NIG',1),
(3377,215,'Ordu','ORD',1),
(3378,215,'Osmaniye','OSM',1),
(3379,215,'Rize','RIZ',1),
(3380,215,'Sakarya','SAK',1),
(3381,215,'Samsun','SAM',1),
(3382,215,'Şanlıurfa','SAN',1),
(3383,215,'Siirt','SII',1),
(3384,215,'Sinop','SIN',1),
(3385,215,'Şırnak','SIR',1),
(3386,215,'Sivas','SIV',1),
(3387,215,'Tekirdağ','TEL',1),
(3388,215,'Tokat','TOK',1),
(3389,215,'Trabzon','TRA',1),
(3390,215,'Tunceli','TUN',1),
(3391,215,'Uşak','USK',1),
(3392,215,'Van','VAN',1),
(3393,215,'Yalova','YAL',1),
(3394,215,'Yozgat','YOZ',1),
(3395,215,'Zonguldak','ZON',1),
(3396,216,'Ahal Welayaty','A',1),
(3397,216,'Balkan Welayaty','B',1),
(3398,216,'Dashhowuz Welayaty','D',1),
(3399,216,'Lebap Welayaty','L',1),
(3400,216,'Mary Welayaty','M',1),
(3401,217,'Ambergris Cays','AC',1),
(3402,217,'Dellis Cay','DC',1),
(3403,217,'French Cay','FC',1),
(3404,217,'Little Water Cay','LW',1),
(3405,217,'Parrot Cay','RC',1),
(3406,217,'Pine Cay','PN',1),
(3407,217,'Salt Cay','SL',1),
(3408,217,'Grand Turk','GT',1),
(3409,217,'South Caicos','SC',1),
(3410,217,'East Caicos','EC',1),
(3411,217,'Middle Caicos','MC',1),
(3412,217,'North Caicos','NC',1),
(3413,217,'Providenciales','PR',1),
(3414,217,'West Caicos','WC',1),
(3415,218,'Nanumanga','NMG',1),
(3416,218,'Niulakita','NLK',1),
(3417,218,'Niutao','NTO',1),
(3418,218,'Funafuti','FUN',1),
(3419,218,'Nanumea','NME',1),
(3420,218,'Nui','NUI',1),
(3421,218,'Nukufetau','NFT',1),
(3422,218,'Nukulaelae','NLL',1),
(3423,218,'Vaitupu','VAI',1),
(3424,219,'Kalangala','KAL',1),
(3425,219,'Kampala','KMP',1),
(3426,219,'Kayunga','KAY',1),
(3427,219,'Kiboga','KIB',1),
(3428,219,'Luwero','LUW',1),
(3429,219,'Masaka','MAS',1),
(3430,219,'Mpigi','MPI',1),
(3431,219,'Mubende','MUB',1),
(3432,219,'Mukono','MUK',1),
(3433,219,'Nakasongola','NKS',1),
(3434,219,'Rakai','RAK',1),
(3435,219,'Sembabule','SEM',1),
(3436,219,'Wakiso','WAK',1),
(3437,219,'Bugiri','BUG',1),
(3438,219,'Busia','BUS',1),
(3439,219,'Iganga','IGA',1),
(3440,219,'Jinja','JIN',1),
(3441,219,'Kaberamaido','KAB',1),
(3442,219,'Kamuli','KML',1),
(3443,219,'Kapchorwa','KPC',1),
(3444,219,'Katakwi','KTK',1),
(3445,219,'Kumi','KUM',1),
(3446,219,'Mayuge','MAY',1),
(3447,219,'Mbale','MBA',1),
(3448,219,'Pallisa','PAL',1),
(3449,219,'Sironko','SIR',1),
(3450,219,'Soroti','SOR',1),
(3451,219,'Tororo','TOR',1),
(3452,219,'Adjumani','ADJ',1),
(3453,219,'Apac','APC',1),
(3454,219,'Arua','ARU',1),
(3455,219,'Gulu','GUL',1),
(3456,219,'Kitgum','KIT',1),
(3457,219,'Kotido','KOT',1),
(3458,219,'Lira','LIR',1),
(3459,219,'Moroto','MRT',1),
(3460,219,'Moyo','MOY',1),
(3461,219,'Nakapiripirit','NAK',1),
(3462,219,'Nebbi','NEB',1),
(3463,219,'Pader','PAD',1),
(3464,219,'Yumbe','YUM',1),
(3465,219,'Bundibugyo','BUN',1),
(3466,219,'Bushenyi','BSH',1),
(3467,219,'Hoima','HOI',1),
(3468,219,'Kabale','KBL',1),
(3469,219,'Kabarole','KAR',1),
(3470,219,'Kamwenge','KAM',1),
(3471,219,'Kanungu','KAN',1),
(3472,219,'Kasese','KAS',1),
(3473,219,'Kibaale','KBA',1),
(3474,219,'Kisoro','KIS',1),
(3475,219,'Kyenjojo','KYE',1),
(3476,219,'Masindi','MSN',1),
(3477,219,'Mbarara','MBR',1),
(3478,219,'Ntungamo','NTU',1),
(3479,219,'Rukungiri','RUK',1),
(3480,220,'Cherkas\'ka Oblast\'','71',1),
(3481,220,'Chernihivs\'ka Oblast\'','74',1),
(3482,220,'Chernivets\'ka Oblast\'','77',1),
(3483,220,'Crimea','43',1),
(3484,220,'Dnipropetrovs\'ka Oblast\'','12',1),
(3485,220,'Donets\'ka Oblast\'','14',1),
(3486,220,'Ivano-Frankivs\'ka Oblast\'','26',1),
(3487,220,'Khersons\'ka Oblast\'','65',1),
(3488,220,'Khmel\'nyts\'ka Oblast\'','68',1),
(3489,220,'Kirovohrads\'ka Oblast\'','35',1),
(3490,220,'Kyiv','30',1),
(3491,220,'Kyivs\'ka Oblast\'','32',1),
(3492,220,'Luhans\'ka Oblast\'','09',1),
(3493,220,'L\'vivs\'ka Oblast\'','46',1),
(3494,220,'Mykolayivs\'ka Oblast\'','48',1),
(3495,220,'Odes\'ka Oblast\'','51',1),
(3496,220,'Poltavs\'ka Oblast\'','53',1),
(3497,220,'Rivnens\'ka Oblast\'','56',1),
(3498,220,'Sevastopol\'','40',1),
(3499,220,'Sums\'ka Oblast\'','59',1),
(3500,220,'Ternopil\'s\'ka Oblast\'','61',1),
(3501,220,'Vinnyts\'ka Oblast\'','05',1),
(3502,220,'Volyns\'ka Oblast\'','07',1),
(3503,220,'Zakarpats\'ka Oblast\'','21',1),
(3504,220,'Zaporiz\'ka Oblast\'','23',1),
(3505,220,'Zhytomyrs\'ka oblast\'','18',1),
(3506,221,'Abu Dhabi','ADH',1),
(3507,221,'\'Ajman','AJ',1),
(3508,221,'Al Fujayrah','FU',1),
(3509,221,'Ash Shariqah','SH',1),
(3510,221,'Dubai','DU',1),
(3511,221,'R\'as al Khaymah','RK',1),
(3512,221,'Umm al Qaywayn','UQ',1),
(3513,222,'Aberdeen','ABN',1),
(3514,222,'Aberdeenshire','ABNS',1),
(3515,222,'Anglesey','ANG',1),
(3516,222,'Angus','AGS',1),
(3517,222,'Argyll and Bute','ARY',1),
(3518,222,'Bedfordshire','BEDS',1),
(3519,222,'Berkshire','BERKS',1),
(3520,222,'Blaenau Gwent','BLA',1),
(3521,222,'Bridgend','BRI',1),
(3522,222,'Bristol','BSTL',1),
(3523,222,'Buckinghamshire','BUCKS',1),
(3524,222,'Caerphilly','CAE',1),
(3525,222,'Cambridgeshire','CAMBS',1),
(3526,222,'Cardiff','CDF',1),
(3527,222,'Carmarthenshire','CARM',1),
(3528,222,'Ceredigion','CDGN',1),
(3529,222,'Cheshire','CHES',1),
(3530,222,'Clackmannanshire','CLACK',1),
(3531,222,'Conwy','CON',1),
(3532,222,'Cornwall','CORN',1),
(3533,222,'Denbighshire','DNBG',1),
(3534,222,'Derbyshire','DERBY',1),
(3535,222,'Devon','DVN',1),
(3536,222,'Dorset','DOR',1),
(3537,222,'Dumfries and Galloway','DGL',1),
(3538,222,'Dundee','DUND',1),
(3539,222,'Durham','DHM',1),
(3540,222,'East Ayrshire','ARYE',1),
(3541,222,'East Dunbartonshire','DUNBE',1),
(3542,222,'East Lothian','LOTE',1),
(3543,222,'East Renfrewshire','RENE',1),
(3544,222,'East Riding of Yorkshire','ERYS',1),
(3545,222,'East Sussex','SXE',1),
(3546,222,'Edinburgh','EDIN',1),
(3547,222,'Essex','ESX',1),
(3548,222,'Falkirk','FALK',1),
(3549,222,'Fife','FFE',1),
(3550,222,'Flintshire','FLINT',1),
(3551,222,'Glasgow','GLAS',1),
(3552,222,'Gloucestershire','GLOS',1),
(3553,222,'Greater London','LDN',1),
(3554,222,'Greater Manchester','MCH',1),
(3555,222,'Gwynedd','GDD',1),
(3556,222,'Hampshire','HANTS',1),
(3557,222,'Herefordshire','HWR',1),
(3558,222,'Hertfordshire','HERTS',1),
(3559,222,'Highlands','HLD',1),
(3560,222,'Inverclyde','IVER',1),
(3561,222,'Isle of Wight','IOW',1),
(3562,222,'Kent','KNT',1),
(3563,222,'Lancashire','LANCS',1),
(3564,222,'Leicestershire','LEICS',1),
(3565,222,'Lincolnshire','LINCS',1),
(3566,222,'Merseyside','MSY',1),
(3567,222,'Merthyr Tydfil','MERT',1),
(3568,222,'Midlothian','MLOT',1),
(3569,222,'Monmouthshire','MMOUTH',1),
(3570,222,'Moray','MORAY',1),
(3571,222,'Neath Port Talbot','NPRTAL',1),
(3572,222,'Newport','NEWPT',1),
(3573,222,'Norfolk','NOR',1),
(3574,222,'North Ayrshire','ARYN',1),
(3575,222,'North Lanarkshire','LANN',1),
(3576,222,'North Yorkshire','YSN',1),
(3577,222,'Northamptonshire','NHM',1),
(3578,222,'Northumberland','NLD',1),
(3579,222,'Nottinghamshire','NOT',1),
(3580,222,'Orkney Islands','ORK',1),
(3581,222,'Oxfordshire','OFE',1),
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(3650,223,'Nebraska','NE',1),
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(3670,223,'Utah','UT',1),
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(3673,223,'Virginia','VA',1),
(3674,223,'Washington','WA',1),
(3675,223,'West Virginia','WV',1),
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(3755,230,'Bac Ninh','BC',1),
(3756,230,'Ba Ria-Vung Tau','BR',1),
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(3758,230,'Binh Dinh','BH',1),
(3759,230,'Binh Duong','BU',1),
(3760,230,'Binh Phuoc','BP',1),
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(3774,230,'Hai Phong','HP',1),
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(3812,237,'Bas-Congo','BC',1),
(3813,237,'Bandundu','BN',1),
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(3817,237,'Kinshasa','KN',1),
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(3819,237,'Maniema','MA',1),
(3820,237,'Nord-Kivu','NK',1),
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(3826,238,'Luapula','LP',1),
(3827,238,'Lusaka','LK',1),
(3828,238,'Northern','NO',1),
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(3830,238,'Southern','SO',1),
(3831,238,'Western','WE',1),
(3832,239,'Bulawayo','BU',1),
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(3865,105,'Catanzaro','CZ',1),
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(3870,105,'Crotone','KR',1),
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(3874,105,'Firenze','FI',1),
(3875,105,'Foggia','FG',1),
(3876,105,'Forli-Cesena','FC',1),
(3877,105,'Frosinone','FR',1),
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(3879,105,'Gorizia','GO',1),
(3880,105,'Grosseto','GR',1),
(3881,105,'Imperia','IM',1),
(3882,105,'Isernia','IS',1),
(3883,105,'L&#39;Aquila','AQ',1),
(3884,105,'La Spezia','SP',1),
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(3893,105,'Massa-Carrara','MS',1),
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(3895,105,'Medio Campidano','VS',1),
(3896,105,'Messina','ME',1),
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(3899,105,'Napoli','NA',1),
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(3902,105,'Ogliastra','OG',1),
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(4028,248,'Unity','UY',1),
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(4036,117,'Ainaži, Salacgrīvas novads','0661405',1),
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(4040,117,'Aizputes novads','0640600',1),
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(4042,117,'Aknīstes novads','0560800',1),
(4043,117,'Aloja, Alojas novads','0661007',1),
(4044,117,'Alojas novads','0661000',1),
(4045,117,'Alsungas novads','0624200',1),
(4046,117,'Alūksne, Alūksnes novads','0360201',1),
(4047,117,'Alūksnes novads','0360200',1),
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(4049,117,'Ape, Apes novads','0360805',1),
(4050,117,'Apes novads','0360800',1),
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(4056,117,'Baldones novads','0800600',1),
(4057,117,'Baloži, Ķekavas novads','0800807',1),
(4058,117,'Baltinavas novads','0384400',1),
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(4068,117,'Cesvaine, Cesvaines novads','0700807',1),
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(4071,117,'Cēsu novads','0420200',1),
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(4076,117,'Daugavpils novads','0440200',1),
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(1939,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:58:36','2025-01-11 17:58:36',10,'[\"\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607516;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607516;}',3,1,'2025-01-11 15:18:53','2025-01-11 18:18:53',0,NULL),
(1940,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:58:43','2025-01-11 17:58:43',10,'[\"\\/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607523;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607523;}',3,1,'2025-01-11 15:19:10','2025-01-11 18:19:10',0,NULL),
(1941,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:58:50','2025-01-11 17:58:50',10,'[\"\\/vergi-barisi-uygulamasinin-kapsami\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607530;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607530;}',3,1,'2025-01-11 15:19:30','2025-01-11 18:19:30',0,NULL),
(1942,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:58:57','2025-01-11 17:58:57',10,'[\"\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607537;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607537;}',3,1,'2025-01-11 15:19:52','2025-01-11 18:19:52',0,NULL),
(1943,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:04','2025-01-11 17:59:04',10,'[\"\\/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607544;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607544;}',3,1,'2025-01-11 15:20:08','2025-01-11 18:20:08',0,NULL),
(1944,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:11','2025-01-11 17:59:11',10,'[\"\\/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607551;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607551;}',3,1,'2025-01-11 15:20:29','2025-01-11 18:20:29',0,NULL),
(1945,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:18','2025-01-11 17:59:18',10,'[\"\\/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607558;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607558;}',3,1,'2025-01-11 15:20:50','2025-01-11 18:20:50',0,NULL),
(1946,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:25','2025-01-11 17:59:25',10,'[\"\\/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607565;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607565;}',3,1,'2025-01-11 15:21:07','2025-01-11 18:21:07',0,NULL),
(1947,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:32','2025-01-11 17:59:32',10,'[\"\\/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607572;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607572;}',3,1,'2025-01-11 15:21:23','2025-01-11 18:21:23',0,NULL),
(1948,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:39','2025-01-11 17:59:39',10,'[\"\\/engellilere-saglanan-vergisel-avantajlari-2\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607579;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607579;}',3,1,'2025-01-11 15:21:41','2025-01-11 18:21:41',0,NULL),
(1949,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:46','2025-01-11 17:59:46',10,'[\"\\/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607586;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607586;}',3,1,'2025-01-11 15:21:59','2025-01-11 18:21:59',0,NULL),
(1950,'rank_math/analytics/get_inspections_data','complete','2025-01-11 14:59:53','2025-01-11 17:59:53',10,'[\"\\/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607593;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607593;}',3,1,'2025-01-11 15:22:15','2025-01-11 18:22:15',0,NULL),
(1951,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:00','2025-01-11 18:00:00',10,'[\"\\/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607600;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607600;}',3,1,'2025-01-11 15:22:31','2025-01-11 18:22:31',0,NULL),
(1952,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:07','2025-01-11 18:00:07',10,'[\"\\/vergi-hukukunda-teminat-uygulamasi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607607;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607607;}',3,1,'2025-01-11 15:22:49','2025-01-11 18:22:49',0,NULL),
(1953,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:14','2025-01-11 18:00:14',10,'[\"\\/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607614;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607614;}',3,1,'2025-01-11 15:22:58','2025-01-11 18:22:58',0,NULL),
(1954,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:21','2025-01-11 18:00:21',10,'[\"\\/danistay-vergi-dava-daireleri-kurulu-karari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607621;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607621;}',3,1,'2025-01-11 15:23:49','2025-01-11 18:23:49',0,NULL),
(1955,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:28','2025-01-11 18:00:28',10,'[\"\\/vergi-avukati-ne-is-yapar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607628;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607628;}',3,1,'2025-01-11 15:24:01','2025-01-11 18:24:01',0,NULL),
(1956,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:35','2025-01-11 18:00:35',10,'[\"\\/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607635;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607635;}',3,1,'2025-01-11 15:24:56','2025-01-11 18:24:56',0,NULL),
(1957,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:42','2025-01-11 18:00:42',10,'[\"\\/kdv-iade-taleplerinde-yurutmenin-durdurulmasi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607642;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607642;}',3,1,'2025-01-11 15:25:13','2025-01-11 18:25:13',0,NULL),
(1958,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:49','2025-01-11 18:00:49',10,'[\"\\/s-s-s\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607649;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607649;}',3,1,'2025-01-11 15:25:29','2025-01-11 18:25:29',0,NULL),
(1959,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:00:56','2025-01-11 18:00:56',10,'[\"\\/istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607656;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607656;}',3,1,'2025-01-11 15:25:47','2025-01-11 18:25:47',0,NULL),
(1960,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:03','2025-01-11 18:01:03',10,'[\"\\/davaci-sirketin-ortaginin-ortak-oldugu-isletme-nedeniyle-ozel-esaslara-alinmasina-iliskin-islemin-yurutmesinin-durdurulmasi-karari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607663;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607663;}',3,1,'2025-01-11 15:25:59','2025-01-11 18:25:59',0,NULL),
(1961,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:10','2025-01-11 18:01:10',10,'[\"\\/son-duzenlemeler-isiginda-finansman-gider-kisitlamasi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607670;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607670;}',3,1,'2025-01-11 15:26:12','2025-01-11 18:26:12',0,NULL),
(1962,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:17','2025-01-11 18:01:17',10,'[\"\\/vergi-dairesinde-mukellefiyetin-silinmesi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607677;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607677;}',3,1,'2025-01-11 15:26:29','2025-01-11 18:26:29',0,NULL),
(1963,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:24','2025-01-11 18:01:24',10,'[\"\\/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607684;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607684;}',3,1,'2025-01-11 15:26:46','2025-01-11 18:26:46',0,NULL),
(1964,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:31','2025-01-11 18:01:31',10,'[\"\\/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607691;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607691;}',3,1,'2025-01-11 15:26:58','2025-01-11 18:26:58',0,NULL),
(1965,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:38','2025-01-11 18:01:38',10,'[\"\\/orta-vadeli-programin-temel-makroekonomik-hedefleri\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607698;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607698;}',3,1,'2025-01-11 15:27:56','2025-01-11 18:27:56',0,NULL),
(1966,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:45','2025-01-11 18:01:45',10,'[\"\\/vergi-yargisinda-ispat-yuku\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607705;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607705;}',3,1,'2025-01-11 15:29:00','2025-01-11 18:29:00',0,NULL),
(1967,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:52','2025-01-11 18:01:52',10,'[\"\\/yapilandirmada-yeni-hak\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607712;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607712;}',3,1,'2025-01-11 15:29:44','2025-01-11 18:29:44',0,NULL),
(1968,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:01:59','2025-01-11 18:01:59',10,'[\"\\/vergi-kanunlarinda-ne-degisti\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607719;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607719;}',3,1,'2025-01-11 15:29:57','2025-01-11 18:29:57',0,NULL),
(1969,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:06','2025-01-11 18:02:06',10,'[\"\\/gayrimenkul-sermaye-iradinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607726;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607726;}',3,1,'2025-01-11 15:30:59','2025-01-11 18:30:59',0,NULL),
(1970,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:13','2025-01-11 18:02:13',10,'[\"\\/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607733;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607733;}',3,1,'2025-01-11 15:31:12','2025-01-11 18:31:12',0,NULL),
(1971,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:20','2025-01-11 18:02:20',10,'[\"\\/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607740;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607740;}',3,1,'2025-01-11 15:31:29','2025-01-11 18:31:29',0,NULL),
(1972,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:27','2025-01-11 18:02:27',10,'[\"\\/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607747;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607747;}',3,1,'2025-01-11 15:31:46','2025-01-11 18:31:46',0,NULL),
(1973,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:34','2025-01-11 18:02:34',10,'[\"\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607754;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607754;}',3,1,'2025-01-11 15:32:02','2025-01-11 18:32:02',0,NULL),
(1974,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:41','2025-01-11 18:02:41',10,'[\"\\/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607761;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607761;}',3,1,'2025-01-11 15:32:19','2025-01-11 18:32:19',0,NULL),
(1975,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:48','2025-01-11 18:02:48',10,'[\"\\/vergi-davalarinda-aihme-basvuru-ve-ornek-kararlar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607768;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607768;}',3,1,'2025-01-11 15:33:00','2025-01-11 18:33:00',0,NULL),
(1976,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:02:55','2025-01-11 18:02:55',10,'[\"\\/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607775;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607775;}',3,1,'2025-01-11 15:33:48','2025-01-11 18:33:48',0,NULL),
(1977,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:02','2025-01-11 18:03:02',10,'[\"\\/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607782;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607782;}',3,1,'2025-01-11 15:34:02','2025-01-11 18:34:02',0,NULL),
(1978,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:09','2025-01-11 18:03:09',10,'[\"\\/vergi-artislari-enflasyona-neden-olur-mu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607789;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607789;}',3,1,'2025-01-11 15:34:46','2025-01-11 18:34:46',0,NULL),
(1979,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:16','2025-01-11 18:03:16',10,'[\"\\/katma-deger-vergisi-iadelerinde-sure-sorunu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607796;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607796;}',3,1,'2025-01-11 15:34:57','2025-01-11 18:34:57',0,NULL),
(1980,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:23','2025-01-11 18:03:23',10,'[\"\\/kamu-idarelerince-yapilan-kamulastirma-islemlerindeki-usulsuzlukler-ve-emsal-yargitay-kararlari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607803;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607803;}',3,1,'2025-01-11 15:35:58','2025-01-11 18:35:58',0,NULL),
(1981,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:30','2025-01-11 18:03:30',10,'[\"\\/mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607810;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607810;}',3,1,'2025-01-11 15:36:17','2025-01-11 18:36:17',0,NULL),
(1982,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:37','2025-01-11 18:03:37',10,'[\"\\/istanbul-anadolu-22-asliye-ceza-mahkemesinin-23-03-2022-gunlu-karari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607817;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607817;}',3,1,'2025-01-11 15:36:33','2025-01-11 18:36:33',0,NULL),
(1983,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:44','2025-01-11 18:03:44',10,'[\"\\/oldugu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607824;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607824;}',3,1,'2025-01-11 15:36:52','2025-01-11 18:36:52',0,NULL),
(1984,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:51','2025-01-11 18:03:51',10,'[\"\\/mali-musavirlerin-mukelleflerin-vergi-borclarindan-musterek-ve-muteselsil-sorumlulugunun-irdelenmesi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607831;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607831;}',3,1,'2025-01-11 15:37:10','2025-01-11 18:37:10',0,NULL),
(1985,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:03:58','2025-01-11 18:03:58',10,'[\"\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607838;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607838;}',3,1,'2025-01-11 15:37:27','2025-01-11 18:37:27',0,NULL),
(1986,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:05','2025-01-11 18:04:05',10,'[\"\\/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607845;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607845;}',3,1,'2025-01-11 15:37:45','2025-01-11 18:37:45',0,NULL),
(1987,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:12','2025-01-11 18:04:12',10,'[\"\\/avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607852;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607852;}',3,1,'2025-01-11 15:38:05','2025-01-11 18:38:05',0,NULL),
(1988,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:19','2025-01-11 18:04:19',10,'[\"\\/iletisim\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607859;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607859;}',3,1,'2025-01-11 15:38:27','2025-01-11 18:38:27',0,NULL),
(1989,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:26','2025-01-11 18:04:26',10,'[\"\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607866;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607866;}',3,1,'2025-01-11 15:38:46','2025-01-11 18:38:46',0,NULL),
(1990,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:33','2025-01-11 18:04:33',10,'[\"\\/degerli-konut-vergisi-vergi-yargisina-tasinmali-mi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607873;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607873;}',3,1,'2025-01-11 15:38:59','2025-01-11 18:38:59',0,NULL),
(1991,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:40','2025-01-11 18:04:40',10,'[\"\\/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607880;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607880;}',3,1,'2025-01-11 15:39:48','2025-01-11 18:39:48',0,NULL),
(1992,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:47','2025-01-11 18:04:47',10,'[\"\\/185\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607887;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607887;}',3,1,'2025-01-11 15:39:57','2025-01-11 18:39:57',0,NULL),
(1993,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:04:54','2025-01-11 18:04:54',10,'[\"\\/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607894;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607894;}',3,1,'2025-01-11 15:40:58','2025-01-11 18:40:58',0,NULL),
(1994,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:01','2025-01-11 18:05:01',10,'[\"\\/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607901;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607901;}',3,1,'2025-01-11 15:42:04','2025-01-11 18:42:04',0,NULL),
(1995,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:08','2025-01-11 18:05:08',10,'[\"\\/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607908;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607908;}',3,1,'2025-01-11 15:42:17','2025-01-11 18:42:17',0,NULL),
(1996,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:15','2025-01-11 18:05:15',10,'[\"\\/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607915;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607915;}',3,1,'2025-01-11 15:42:35','2025-01-11 18:42:35',0,NULL),
(1997,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:22','2025-01-11 18:05:22',10,'[\"\\/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim-2\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607922;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607922;}',3,1,'2025-01-11 15:42:53','2025-01-11 18:42:53',0,NULL),
(1998,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:29','2025-01-11 18:05:29',10,'[\"\\/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607929;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607929;}',3,1,'2025-01-11 15:43:10','2025-01-11 18:43:10',0,NULL),
(1999,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:36','2025-01-11 18:05:36',10,'[\"\\/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607936;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607936;}',3,1,'2025-01-11 15:43:27','2025-01-11 18:43:27',0,NULL),
(2000,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:43','2025-01-11 18:05:43',10,'[\"\\/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607943;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607943;}',3,1,'2025-01-11 15:43:45','2025-01-11 18:43:45',0,NULL),
(2001,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:50','2025-01-11 18:05:50',10,'[\"\\/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607950;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607950;}',3,1,'2025-01-11 15:44:01','2025-01-11 18:44:01',0,NULL),
(2002,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:05:57','2025-01-11 18:05:57',10,'[\"\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607957;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607957;}',3,1,'2025-01-11 15:44:21','2025-01-11 18:44:21',0,NULL),
(2003,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:04','2025-01-11 18:06:04',10,'[\"\\/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607964;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607964;}',3,1,'2025-01-11 15:44:40','2025-01-11 18:44:40',0,NULL),
(2004,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:11','2025-01-11 18:06:11',10,'[\"\\/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607971;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607971;}',3,1,'2025-01-11 15:44:56','2025-01-11 18:44:56',0,NULL),
(2005,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:18','2025-01-11 18:06:18',10,'[\"\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607978;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607978;}',3,1,'2025-01-11 15:45:12','2025-01-11 18:45:12',0,NULL),
(2006,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:25','2025-01-11 18:06:25',10,'[\"\\/matrah-artirimi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607985;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607985;}',3,1,'2025-01-11 15:45:27','2025-01-11 18:45:27',0,NULL),
(2007,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:32','2025-01-11 18:06:32',10,'[\"\\/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607992;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607992;}',3,1,'2025-01-11 15:45:43','2025-01-11 18:45:43',0,NULL),
(2008,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:39','2025-01-11 18:06:39',10,'[\"\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736607999;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736607999;}',3,1,'2025-01-11 15:45:58','2025-01-11 18:45:58',0,NULL),
(2009,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:46','2025-01-11 18:06:46',10,'[\"\\/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608006;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608006;}',3,1,'2025-01-11 15:46:23','2025-01-11 18:46:23',0,NULL),
(2010,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:06:53','2025-01-11 18:06:53',10,'[\"\\/1016\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608013;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608013;}',3,1,'2025-01-11 15:46:40','2025-01-11 18:46:40',0,NULL),
(2011,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:00','2025-01-11 18:07:00',10,'[\"\\/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608020;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608020;}',3,1,'2025-01-11 15:46:57','2025-01-11 18:46:57',0,NULL),
(2012,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:07','2025-01-11 18:07:07',10,'[\"\\/2019-yilinda-uygulanacak-ceza-miktarlari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608027;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608027;}',3,1,'2025-01-11 15:38:06','2025-01-11 18:38:06',0,NULL),
(2013,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:14','2025-01-11 18:07:14',10,'[\"\\/vergi-davalarinda-son-durum\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608034;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608034;}',3,1,'2025-01-11 15:47:13','2025-01-11 18:47:13',0,NULL),
(2014,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:21','2025-01-11 18:07:21',10,'[\"\\/vergi-mahkemelerinde-dava-acma-sureleri\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608041;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608041;}',3,1,'2025-01-11 15:47:32','2025-01-11 18:47:32',0,NULL),
(2015,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:28','2025-01-11 18:07:28',10,'[\"\\/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608048;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608048;}',3,1,'2025-01-11 15:47:49','2025-01-11 18:47:49',0,NULL),
(2016,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:35','2025-01-11 18:07:35',10,'[\"\\/defter-ve-belgelerin-ibraz-edilemedigi-durumlarda-vergi-davasi-acan-mukellefleri-danistay-hakli-buldu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608055;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608055;}',3,1,'2025-01-11 15:47:58','2025-01-11 18:47:58',0,NULL),
(2017,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:42','2025-01-11 18:07:42',10,'[\"\\/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608062;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608062;}',3,1,'2025-01-11 15:48:37','2025-01-11 18:48:37',0,NULL),
(2018,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:49','2025-01-11 18:07:49',10,'[\"\\/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608069;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608069;}',3,1,'2025-01-11 15:48:54','2025-01-11 18:48:54',0,NULL),
(2019,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:07:56','2025-01-11 18:07:56',10,'[\"\\/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608076;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608076;}',3,1,'2025-01-11 15:49:11','2025-01-11 18:49:11',0,NULL),
(2020,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:08:03','2025-01-11 18:08:03',10,'[\"\\/yine-bir-vergi-barisi\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608083;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608083;}',3,1,'2025-01-11 15:49:28','2025-01-11 18:49:28',0,NULL),
(2021,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:08:10','2025-01-11 18:08:10',10,'[\"\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608090;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608090;}',3,1,'2025-01-11 15:49:46','2025-01-11 18:49:46',0,NULL),
(2022,'rank_math/analytics/get_inspections_data','complete','2025-01-11 15:08:17','2025-01-11 18:08:17',10,'[\"\\/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu\\/\"]','O:30:\"ActionScheduler_SimpleSchedule\":2:{s:22:\"\0*\0scheduled_timestamp\";i:1736608097;s:41:\"\0ActionScheduler_SimpleSchedule\0timestamp\";i:1736608097;}',3,1,'2025-01-11 15:50:03','2025-01-11 18:50:03',0,NULL),
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(78,'widget_categories','a:7:{i:2;a:4:{s:5:\"title\";s:0:\"\";s:5:\"count\";i:0;s:12:\"hierarchical\";i:0;s:8:\"dropdown\";i:0;}i:4;a:0:{}i:5;a:4:{s:5:\"title\";s:31:\"GELİR VERGİSİ DAVA TÜRLERİ\";s:5:\"count\";i:1;s:12:\"hierarchical\";i:1;s:8:\"dropdown\";i:1;}i:6;a:4:{s:5:\"title\";s:27:\"KURUMLAR VERGİSİ DAVALARI\";s:5:\"count\";i:0;s:12:\"hierarchical\";i:0;s:8:\"dropdown\";i:0;}i:7;a:4:{s:5:\"title\";s:28:\"6183 SAYILI TAHSİLAT KANUNU\";s:5:\"count\";i:0;s:12:\"hierarchical\";i:0;s:8:\"dropdown\";i:0;}i:8;a:4:{s:5:\"title\";s:27:\"VERGİ USUL KANUNU DAVALARI\";s:5:\"count\";i:0;s:12:\"hierarchical\";i:0;s:8:\"dropdown\";i:0;}s:12:\"_multiwidget\";i:1;}','yes'),
(79,'widget_text','a:4:{i:1;a:0:{}s:12:\"_multiwidget\";i:1;i:3;a:4:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:37:\"KATMA DEĞER VERGİSİ DAVA TÜRLERİ\";s:6:\"filter\";b:1;s:6:\"visual\";b:1;}i:5;a:4:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:28700:\"<h1><strong>Vergi Hukuku İncelemeleri ve Vergi Davaları</strong></h1>\r\nVergi, devletin ve diğer kamu kuruluşlarının hizmetlerini finanse etmek için bireylerden ve kurumlardan zorunlu olarak topladığı paradır. Vergi, bireylerin ve kurumların gelirlerinden, servetlerinden veya harcamalarından alınır ve kamu gelirlerinin en önemli kaynağını oluşturur.\r\n\r\nVergi hukuku genel itibarıyla vergi ve mükellefler arasındaki hukuki süreçle ilgilenir. Türk Vergi sistemi beyan esasına dayanmaktadır. Veri mükellefleri kendiliğinden beyan ettikleri vergiler üzerine yapılan tahakkuklara karşı vergi davası açamazlar.\r\n\r\nVergi idaresi, vergi kaybı veya kaçağı olduğuna dair bulgular bulursa, vergi incelemesi yapar. Bu inceleme sonucunda, ikmalen veya resen vergi tarhiyatı yapılabilir. Tarh edilen vergi ve cezalara karşı vergi mükelleflerinin kendileri ya da vekalet verecekleri vergi avukatları tarafından vergi davası açmaları mümkündür.\r\n\r\nZamanında ödenmeyen vergi borçları vergi dairesince ödeme emriyle takip ve tahsil edilir. Vergi borcu yine ödenmezse vergi dairesi kamu haczi yöntemi olan e haciz yoluyla mükelleflerin banka hesaplarına veya taşınmazlarına e haciz tatbik edebilir.\r\n\r\nVergi dairesince tesis edilen vergilendirme işlemleri olan tarhıyat, ödeme emri ve e haciz işlemlerine karşı yetkili vergi mahkemelerinde vergi davası açılabilir. Vergi davalarının alanında uzman vergi avukatıyla takip edilmesi mükelleflerin hak kaybına uğramamaları için önem taşır.\r\n<h2>Verginin Yasal Dayanağı</h2>\r\nTürk Vergi Hukukunda verginin temel yasal dayanağını Anayasa oluşturmaktadır. Anayasanın 73 maddesinde “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır.\r\n\r\nVergi incelemeleri vergi mükelleflerinin beyanlarını kontrol etmek için yapılan önemli bir denetimdir. Bu süreç, beyanların doğruluğunu ve vergi kanunlarına uygunluğunu sağlamayı amaçlar.\r\n\r\nVergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.” Hükmü yer almaktadır. Bu hüküm tüm vergi kanunlarının temelini oluşturmaktadır. Bu hükmün en önemli sonucu yasal dayanağı olmadan vergi alınamayacağı ilkesidir.\r\n\r\nVergi uyuşmazlıklarını çözmek amacıyla yargıya taşınan vergi davaları, vergi mükellefleri için önemli bir süreçtir. Genellikle vergi tarhının hatalı olduğu iddiasıyla veya re sen yapılan tarhiyatların hukuka uygun olup olmadığının değerlendirilmesi amacıyla açılmaktadır.\r\n\r\nDava konusu olan hususlar arasında, mükellefin vergi beyannamesinde yer alan bilgilerle tarh edilen vergiler arasındaki uyuşmazlıklar ön plandadır. Vergi mükellefleri, vergi idaresinin kararlarına karşı yasal haklarını kullanarak, kendileri için en uygun çözüme ulaşmayı hedeflerler.\r\n<h2>Verginin Temel Özellikleri Nelerdir?</h2>\r\n<ol>\r\n 	<li><strong>Zorunluluk: </strong>Vergi, kanunlarla belirlenen bir yükümlülüktür ve bireyler bu yükümlülükten kaçınamaz. Yani vergi isteğe bağlı değildir. Bu arada vergiden kaçınmak mümkündür. Ama vergi kaçırmak ceza hukuku anlamında suçtur.</li>\r\n 	<li><strong>Karşılıksızlık: </strong>Vergi ödendiğinde, devlet tarafından doğrudan belirli bir mal veya hizmet sağlanmaz. Ancak toplumsal refah ve kamu hizmetleri bu gelirle finanse edilir.</li>\r\n 	<li><strong>Kanunilik: </strong>Verginin türü, oranı ve uygulama şekli kanunlarla düzenlenir (Anayasa’nın 73. maddesi gereği).</li>\r\n 	<li><strong>Genellik:</strong> Vergi tüm bireyleri kapsar; ancak gelire, harcamaya ve servete göre farklı oranlarla uygulanabilir.</li>\r\n</ol>\r\n<h2>Vergi Türleri ve Vergi Çeşitleri Nelerdir?</h2>\r\nVergiler bir çok şekilde elde edilebilir.\r\n\r\n<strong>Gelir Üzerinden Alınan Vergiler:</strong> Bireylerin ve kurumların elde ettikleri gelirlerden alınır. Örneğin:\r\n<ul>\r\n 	<li>Gelir Vergisi</li>\r\n 	<li>Kurumlar Vergisi</li>\r\n</ul>\r\n<strong>Harcamalar Üzerinden Alınan Vergiler:</strong> Mal ve hizmet tüketiminden alınır. Örneğin:\r\n<ul>\r\n 	<li>Katma Değer Vergisi (KDV)</li>\r\n 	<li>Özel Tüketim Vergisi (ÖTV)</li>\r\n</ul>\r\n<strong>Servet Üzerinden Alınan Vergiler:</strong> Kişilerin veya kurumların sahip oldukları malvarlıklarından alınır. Örneğin:\r\n<ul>\r\n 	<li>Emlak Vergisi</li>\r\n 	<li>Motorlu Taşıtlar Vergisi</li>\r\n</ul>\r\n<h3> Verginin Amaçları Nelerdir?</h3>\r\n<ul>\r\n 	<li>Kamu hizmetlerini finanse etmek (örneğin, eğitim, sağlık, altyapı projeleri).</li>\r\n 	<li>Gelir dağılımını dengelemek.</li>\r\n 	<li>Ekonomik büyüme ve istikrarı sağlamak.</li>\r\n 	<li>Çevre koruma gibi sosyal hedeflere ulaşmak.</li>\r\n</ul>\r\nVergi yoluyla hükümetler ekonomiye doğrudan müdahale eder ve servetin el değiştirmesine yol açabilir.\r\n<h3>Vergi Hukuku Tanımı Nedir?</h3>\r\nVergi hukuku, devletin ve kamu tüzel kişiliklerinin vergi koyma, toplama ve denetleme yetkilerini düzenler. Ayrıca, bireylerin ve tüzel kişilerin vergi yükümlülüklerine karşı hak ve sorumluluklarını belirler. Devletin mali ihtiyaçlarını karşılaması için gelir elde etmesini sağlar. Bu süreçte uyulması gereken kuralları ve uyulmadığında uygulanacak yaptırımları içerir.\r\n\r\n<strong>Vergi hukuku genel olarak iki ana bölüme ayrılır:</strong>\r\n<ul>\r\n 	<li><strong>Maddi Vergi Hukuku:</strong> Vergi türlerini, vergi oranlarını, verginin tarh, tahakkuk ve tahsil süreçlerini düzenler.</li>\r\n 	<li><strong>Şekli Vergi Hukuku:</strong> Vergi usulüne ilişkin kuralları içerir ve mükelleflerin beyanname verme, kayıt tutma gibi yükümlülüklerini belirler.</li>\r\n</ul>\r\n<strong>Vergi hukukunun kaynakları şunlardır:</strong>\r\n<ul>\r\n 	<li><strong>Anayasa</strong>: Vergi koyma yetkisini belirler ve sınırlarını çizer.</li>\r\n 	<li><strong>Kanunlar</strong>: Vergi kanunları (örneğin, Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu).</li>\r\n 	<li><strong>Uluslararası anlaşmalar:</strong> Çifte vergilendirmeyi önleme anlaşmaları gibi.</li>\r\n 	<li><strong>Yargı kararları:</strong> Vergi davalarında verilen mahkeme kararları.</li>\r\n</ul>\r\nVergi hukukunda temel ilke, “kanunilik ilkesi”dir. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Ayrıca vergilerin adil, eşit ve ölçülü olması gereklidir.\r\n<h2>Vergi Ceza Hukuku ve Vergi Ceza Türleri</h2>\r\nVergi ceza hukuku, vergi hukukunun bir alt dalıdır. Mükelleflerin vergi mevzuatına aykırı davranışlarını önlemek ve cezalandırmak için düzenlenmiştir. Bu hukuk dalı, cezai yaptırımların türlerini ve uygulanma usullerini kapsar.\r\n\r\nVergi ceza hukuku, vergi yükümlülükleri yerine getirmeyen veya vergi yasalarını ihlal eden kişilere uygulanacak cezaları düzenler. Amaç, vergi sisteminin doğru işlemesini sağlamak, haksız rekabeti önlemek ve kamu gelirlerini korumaktır.\r\n<h3>Vergi Ceza Hukukunun Unsurları:</h3>\r\n<strong>Vergi Suçları:</strong>\r\n\r\nVergi ceza hukukunda, mükellefin bilerek ya da bilmeyerek yasaya aykırı davranışları suç olarak nitelendirilir. Örnekler:\r\n<ul>\r\n 	<li>Vergi kaçakçılığı (örneğin, sahte belge düzenlemek),</li>\r\n 	<li>Vergi ziyaı (verginin zamanında ya da eksik ödenmesi),</li>\r\n 	<li>Muhasebe hileleri.</li>\r\n</ul>\r\n<strong>Vergi Kabahatleri:</strong>\r\n\r\nVergi suçlarının daha hafif dereceli ihlalleri kabahat olarak değerlendirilir. Örnek:\r\n<ul>\r\n 	<li>Beyanname verme yükümlülüğünün yerine getirilmemesi,</li>\r\n 	<li>Defter ve belgelerin eksik tutulması.</li>\r\n</ul>\r\n<strong>Yaptırımlar:</strong>\r\n\r\nVergi ceza hukuku, suç ve kabahatlere karşı farklı yaptırımlar öngörür:\r\n<ul>\r\n 	<li>İdari Yaptırımlar: Para cezaları, usulsüzlük cezaları, özel usulsüzlük cezaları, gecikme zammı.</li>\r\n 	<li>Cezai Yaptırımlar: Hapis cezası (örneğin, sahte fatura düzenlemek veya kullanmak gibi kaçakçılık suçlarında).</li>\r\n</ul>\r\n<h3> Vergi Ceza Hukukunun Temel İlkeleri:</h3>\r\n<strong>Kanunilik İlkesi:</strong>\r\n\r\nSuç ve cezalar yalnızca kanunla düzenlenir. Bir davranış, kanunda suç olarak tanımlanmıyorsa cezalandırılamaz.\r\n\r\n<strong>Kusurluluk İlkesi:</strong>\r\n\r\nKişinin bilerek ya da isteyerek vergi suçunu işlemesi, ceza uygulanmasında önemli bir ölçüttür.\r\n\r\n<strong>Orantılılık İlkesi:</strong>\r\n\r\nVerilen cezanın, işlenen suça uygun olması gerekir.\r\n\r\n<strong>Masumiyet Karinesi:</strong>\r\n\r\nSuçu ispat edilene kadar herkes masum kabul edilir.\r\n<h2>Vergi Ceza Hukuku Kapsamındaki Suç ve Kabahatler</h2>\r\n<h3>Vergi Suçlarını Oluşturan Haller:</h3>\r\n<strong>Vergi Kaçakçılığı Suçu: </strong>Sahte veya yanıltıcı belge düzenlemek veya kullanmak (hapis cezası gerektirir).\r\n\r\n<strong>Hileli Vergi Suçu: </strong>Bilerek yanlış beyanname düzenlemek.\r\n\r\n<strong>Vergi İade Suistimalleri: </strong>Haksız yere vergi iadesi talep etmek.\r\n<h3>Vergi Kabahatlerini Oluşturan Haller:</h3>\r\n<ul>\r\n 	<li>Usulsüzlük Suçları</li>\r\n 	<li>Defter ve belgeleri mevzuata uygun tutmamak.</li>\r\n 	<li>Zamanında beyanname vermemek.</li>\r\n 	<li>Vergi Ziyaı Kabahati:</li>\r\n 	<li>Ödenmesi gereken verginin eksik veya hiç ödenmemesi.</li>\r\n</ul>\r\n<h3>Vergi Ceza Hukukunda Yargılama Süreci:</h3>\r\nVergi ve cezalara karşı mükellefler tarafından yada vergi avukatlarınca vergi mahkemelerinde vergi davaları açılabilir. Ancak vergi suçları yönünden örneğin VUK’na muhalefet suçlarında suç duyurusu üzerine asliye ceza mahkemelerinde kamu davası açılır.\r\n<ul>\r\n 	<li>İdari Yargı: Vergi ziyaı ve usulsüzlük cezalarına karşı vergi mahkemelerinde dava açılır.</li>\r\n 	<li>Adli Yargı: Kaçakçılık suçu gibi ağır suçlar için ceza mahkemelerinde yargılama yapılır.</li>\r\n</ul>\r\n<h2>Vergi Ceza Hukukunun Amacı:</h2>\r\n<ul>\r\n 	<li>Vergi düzenine uyumu sağlamak,</li>\r\n 	<li>Kamu gelirlerini korumak,</li>\r\n 	<li>Vergi kayıp ve kaçağını önlemek,</li>\r\n 	<li>Vergi hukukunda caydırıcılığı sağlamaktır.</li>\r\n</ul>\r\n<h2>Vergi incelemesi nedir neden yapılır?</h2>\r\nVergi incelemesi, mükelleflerin vergi kanunlarına uygun hareket edip etmediklerinin denetlenmesi amacıyla yapılan resmi bir denetim sürecidir. Bu inceleme, mükelleflerin vergi beyannamelerinin doğruluğunu kontrol etmek ve varsa vergiye ilişkin hata veya eksiklikleri tespit etmek için yapılır. Vergi incelemesi, 213 sayılı Vergi Usul Kanunu (VUK) kapsamında düzenlenmiştir.\r\n\r\n213 sayılı Vergi Usul Kanununun 134. Maddesinde “Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.” Hükmü yer almaktadır.\r\n<h3>Vergi İncelemesinin Amaçları:</h3>\r\n<ol>\r\n 	<li>Vergi kayıp ve kaçağını önlemek: Vergi ödemekten kaçınma ya da eksik ödeme gibi durumların tespit edilmesi.</li>\r\n 	<li>Vergi matrahını doğrulamak: Beyan edilen gelir, gider ve kazançların gerçek durumu yansıtıp yansıtmadığını kontrol etmek.</li>\r\n 	<li>Kanunlara uygunluk sağlamak: Mükelleflerin vergi mevzuatına uygun hareket etmesini sağlamak.</li>\r\n</ol>\r\n<h3>Vergi İncelemesini Kimler Yapar?</h3>\r\nVergi incelemesi, vergi müfettişleri, vergi müfettiş yardımcıları, vergi denetmenleri ve diğer yetkili denetim elemanları tarafından yapılır. Bu kişilerin yetkileri Vergi Usul Kanunu’nda belirlenmiştir.\r\n<h3>Vergi İncelemesinin Kapsamı:</h3>\r\nVergi incelemesi, mükellefin tüm vergilendirme dönemlerini kapsayabileceği gibi yalnızca belirli bir döneme veya vergi türüne yönelik de olabilir. Örneğin:\r\n<ul>\r\n 	<li>Gelir veya kurumlar vergisi incelemesi</li>\r\n 	<li>Katma değer vergisi incelemesi</li>\r\n 	<li>Özel tüketim vergisi incelemesi</li>\r\n</ul>\r\n<h3>Vergi İncelemesi Süreci:</h3>\r\n<ol>\r\n 	<li>İnceleme Başlangıcı: Vergi müfettişi, mükellefe incelemeye başlandığını resmi bir yazıyla bildirir (örneğin, inceleme tutanağı düzenlenir).</li>\r\n 	<li>Belgelerin Talep Edilmesi: Defter, belge ve kayıtlar incelenmek üzere mükelleften talep edilir.</li>\r\n 	<li>İnceleme Süreci: İnceleme, mükellefin işyerinde ya da vergi dairesinde yapılabilir.</li>\r\n 	<li>İnceleme Raporu Hazırlanması: İnceleme sonucunda bir rapor hazırlanır ve mükellefe bildirilir.</li>\r\n 	<li>Eğer hata veya eksiklik tespit edilirse, vergi ve ceza tarhiyatı yapılabilir.</li>\r\n</ol>\r\n<h3>Vergi İncelemesine İlişkin Haklar:</h3>\r\n<ul>\r\n 	<li>Bilgi ve belge verme yükümlülüğü: Mükellef, inceleme sürecinde talep edilen bilgi ve belgeleri sağlamak zorundadır.</li>\r\n 	<li>Kanuni temsilci bulundurma hakkı: İnceleme sırasında mali müşavir veya avukat bulundurabilir.</li>\r\n 	<li>Savunma hakkı: İnceleme sonucunda hazırlanan rapora itiraz etme veya uzlaşma talebinde bulunma hakkı vardır.</li>\r\n</ul>\r\nVergi incelemesi teknik bir konu olduğu için vergi inceleme sürecinde özellikle vergi inceleme tutanağının hazırlanması esnasında mükellef haklarının yeterince korunması için uzman bir vergi danışmanı, mali müşavir ve vergi avukatından destek alınması gerekmektedir. Vergi incelemesi sonucunda uzlaşma yoluna gidilebileceği gibi vergi davası açma yolu da tercih edilebilir.\r\n\r\nVergi incelemesi sırasında bir vergi avukatı, mükellefin haklarını korumak, inceleme sürecini yönetmek ve olası uyuşmazlıklarda etkin bir hukuki savunma sağlamak amacıyla önemli görevler üstlenir.\r\n\r\nVergi avukatının bu süreçteki rolü, mükellefin yasal mevzuata uygun hareket etmesini sağlamak ve inceleme sonucunda oluşabilecek riskleri en aza indirmektir.\r\n<h2>Vergi İncelemesinde Vergi Danışmanı ve Vergi Avukatının Görev ve Sorumlulukları Nelerdir?</h2>\r\n<h3>İnceleme Sürecine Hazırlık:</h3>\r\n<ul>\r\n 	<li>Mükellefin muhasebe kayıtlarını, belgelerini ve beyanlarını önceden inceleyerek incelemeye hazır hale getirir.</li>\r\n 	<li>Potansiyel riskleri ve eksiklikleri tespit ederek mükellefi bilgilendirir.</li>\r\n</ul>\r\n<h3> Hakların Korunması:</h3>\r\n<ul>\r\n 	<li>Vergi müfettişlerinin yetkilerinin sınırlarını takip eder ve mükellefin haklarını korur.</li>\r\n 	<li>Usulsüz taleplere veya mevzuata aykırı işlemlere itiraz eder.</li>\r\n 	<li>Mükellefin ifade ve bilgi verme süreçlerinde danışmanlık yapar ve temsil sağlar.</li>\r\n</ul>\r\n<h3>İnceleme Sürecinin Takibi:</h3>\r\n<ul>\r\n 	<li>İnceleme sırasında talep edilen belgelerin doğru ve eksiksiz sunulmasını sağlar.</li>\r\n 	<li>İnceleme tutanaklarını kontrol eder ve hukuka aykırı durumlarda müdahalede bulunur.</li>\r\n 	<li>nceleme sürecinin adil, şeffaf ve mevzuata uygun şekilde ilerlemesini denetler.</li>\r\n</ul>\r\n<h3>Uzlaşma ve İtiraz Süreçleri:</h3>\r\n<ul>\r\n 	<li>İnceleme sonucunda ortaya çıkan raporlara ve cezalı tarhiyatlara karşı mükellefi temsil eder.</li>\r\n 	<li>Uzlaşma komisyonlarında mükellef adına müzakere yürütür.</li>\r\n 	<li>Tarhiyat sonrası uzlaşma, dava açma veya ihtirazi kayıt gibi yolların hangisinin tercih edileceğine yönelik strateji belirler.</li>\r\n</ul>\r\n<h3>Dava Süreci ve Hukuki Savunma:</h3>\r\n<ul>\r\n 	<li>İnceleme sonucunda tahakkuk eden vergi ve cezalara karşı vergi mahkemesinde dava açar.</li>\r\n 	<li>Dava dilekçelerini hazırlar, yargılama sürecinde mükellefi temsil eder ve hukuki savunma yapar.</li>\r\n 	<li>Üst mahkemelerde (bölge idare mahkemesi veya Danıştay) temyiz süreçlerini yürütür.</li>\r\n</ul>\r\n<h3>Mevzuata Uygunluk Danışmanlığı:</h3>\r\nİnceleme sürecinden sonra, mükellefin gelecekte aynı hataları yapmaması için vergi mevzuatına uygunluk konusunda rehberlik eder.\r\n<h3>Vergi Avukatının Önemi:</h3>\r\n<ul>\r\n 	<li>Vergi incelemeleri genellikle teknik ve karmaşık süreçlerdir. Vergi avukatı, hukuki bilgi ve tecrübeleriyle mükellefi mevzuatın çerçevesinde korur.</li>\r\n 	<li>Özellikle tarhiyat öncesi uzlaşma ve itiraz sürecinde mükellefin daha az mali yükümlülükle süreci tamamlamasını sağlar.</li>\r\n 	<li>Hukuka aykırı işlemlerin tespiti durumunda, gerekli itirazları yaparak mükellefin mağduriyetini engeller.</li>\r\n</ul>\r\nVergi avukatının profesyonel desteği, mükellefin hem mali hem de hukuki güvenliğini sağlar. Vergi avukatının dava süreçlerine hakimiyeti, vergi inceleme raporlarının iyi irdelenip bunlara karşı ileri sürülecek hususlara dikkat çekmesi, emsal vergi mahkemesi ve Danıştay kararlarının dava dilekçesine eklenmesi vergi davasının kazanılması adına önem taşır.\r\n<h2><strong>Vergi Borcu Nasıl Ortaya Çıkar?</strong></h2>\r\nVergi borcu, mükellefin devletin belirlediği yasal düzenlemelere göre ödemesi gereken vergiyi süresinde ve tam olarak ödememesi durumunda oluşur. Vergi borcu, verginin tarh, tebliğ ve tahakkuk aşamalarının ardından, mükellef tarafından ödenmemesi veya eksik ödenmesiyle ortaya çıkar.\r\n<h3>Vergi Borcunun Oluşma Süreci:</h3>\r\n<strong>Verginin Tarihi (Hesaplanması):</strong>\r\n\r\nVergi borcunun hesaplanması aşamasıdır. Vergi matrahı üzerinden, kanunlarla belirlenen oranlar uygulanarak ödenecek vergi tutarı belirlenir.\r\n\r\nÖrnek: Gelir Vergisi, beyannamenin incelenmesiyle hesaplanır.\r\n\r\n<strong>Verginin Tebliği:</strong>\r\n\r\nVergi idaresi tarafından tarh edilen verginin mükellefe bildirilmesi sürecidir. Bu aşamada, mükellef ne kadar vergi ödemesi gerektiğini öğrenir.\r\n\r\nTebliğ, posta yoluyla veya elektronik ortamda yapılabilir.\r\n\r\n<strong>Verginin Tahakkuku (Kesinleşmesi):</strong>\r\n\r\nTebliğ edilen verginin yasal olarak ödenmesi gereken bir borç haline gelmesidir. Vergi, belirlenen süre içinde ödenmelidir.\r\n\r\n<strong>Verginin Tahsili (Ödenmesi):</strong>\r\n\r\nTahakkuk eden verginin mükellef tarafından ödenmesi gerekir. Eğer mükellef ödemezse, vergi borcu doğar.\r\n<h3>Vergi Borcunun Oluşmasının Nedenleri:</h3>\r\n<strong>Beyan Üzerinden Ödenmeyen Vergiler:</strong>\r\n<ul>\r\n 	<li>Mükellefin beyannamede belirttiği ancak ödemediği vergiler.</li>\r\n 	<li><strong>Örneğin: Gelir vergisi, kurumlar vergisi.</strong></li>\r\n</ul>\r\n<strong>Vergi İdaresince Tespit Edilen Borçlar:</strong>\r\n<ul>\r\n 	<li>Vergi incelemeleri sonucunda tespit edilen eksik veya hatalı ödemeler.</li>\r\n 	<li>Örneğin: KDV beyannamesindeki eksik ödeme.</li>\r\n</ul>\r\n<strong>Vergi Cezaları:</strong>\r\n<ul>\r\n 	<li>Vergi ziyaı, usulsüzlük veya özel usulsüzlük cezaları gibi durumlar.</li>\r\n 	<li>Örneğin: Beyanname vermeme cezası.</li>\r\n</ul>\r\n<strong>Kanuni Sürelerde Ödenmeyen Vergiler:</strong>\r\n<ul>\r\n 	<li>Vergi ödeme sürelerinin geçirilmesi sonucu.</li>\r\n 	<li>Örneğin: Motorlu Taşıtlar Vergisinin zamanında ödenmemesi.</li>\r\n</ul>\r\n<strong>Faiz ve Gecikme Zammı:</strong>\r\n\r\nÖdenmeyen vergiler için her ay gecikme zammı uygulanır. Bu da vergi borcunu artırır.\r\n\r\n<strong> Vergi Borcunun Sonuçları:</strong>\r\n<ul>\r\n 	<li>İcra ve Haciz İşlemleri: Vergi dairesi, ödenmeyen borçlar için icra işlemi başlatabilir.</li>\r\n 	<li>Mal Varlığına Tedbir: Borç ödenmezse, mükellefin mal varlığına haciz veya ihtiyati tedbir konulabilir.</li>\r\n 	<li>Vergi Cezaları: Borcun ödenmemesi, ek cezalarla sonuçlanabilir.</li>\r\n 	<li>Kamu Hizmetlerinden Yararlanma Kısıtlaması: Örneğin, vergi borcu olanlar bazı kamu ihalelerine katılamaz.</li>\r\n</ul>\r\n<h2>Vergi borcunun zamanaşımına uğraması nasıl olur?</h2>\r\n6183 sayılı kanunun 102. Maddesine göre¸ Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.\r\n\r\nVergi borcunun zamanaşımına uğraması halinde vergi dairesi artık bu alacağı hukuken takip ve tahsil edemez. Zamanaşımına uğrayan bir vergi borcu varsa mükellef yada vergi avukatınca vergi mahkemesi nezdinde vergi davasına konu olabilir.\r\n\r\nBu durum genellikle zamanaşımına uğrayan borçlar için banka hesaplarına uygulanan e haciz işlemlerinin vergi mahkemesinde vergi davasına konu edilmesi şeklinde olmaktadır.\r\n<h2><strong>Vergi Borcu Ödenmeze Ne Olur?</strong></h2>\r\nVergi borcunun ödenmemesi durumunda vergi dairesi kamu alacağının takip ve tahsili amacıyla ödeme emri düzenleyerek mükellefe tebliğ eder. Ödeme emri, mükellefin vergi borcunu süresinde ödememesi durumunda, vergi dairesi tarafından düzenlenen ve mükellefe gönderilen resmi bir belgedir. Ödeme emri, 213 sayılı Vergi Usul Kanunu’nun 55. ve devamı maddelerinde düzenlenmiştir. Bu belge, mükellefi borcun ödenmesi için son kez uyarmayı ve yasal süreçleri başlatmayı amaçlar.\r\n<h3>Ödeme Emrinin Düzenlenme Aşamaları:</h3>\r\n<strong>Verginin Tahakkuku ve Ödeme Süresi:</strong>\r\n<ul>\r\n 	<li>Vergi borcu, tahakkuk ettiğinde mükellefe tebliğ edilir.</li>\r\n 	<li>Vergi, kanunda belirtilen ödeme süresi içinde ödenmelidir (örneğin, Gelir Vergisi için genelde bir aylık süre).</li>\r\n</ul>\r\n<strong>Ödeme Süresinin Dolması:</strong>\r\n\r\nMükellef, verginin ödenmesi gereken süre içinde ödeme yapmazsa veya eksik ödeme yaparsa borç, vadesi geçmiş vergi borcu haline gelir.\r\n\r\n<strong>Yasal Takip Süreci:</strong>\r\n\r\nBorç ödenmediğinde, vergi dairesi ödeme emri düzenler. Ödeme emri, borcun türü, miktarı ve ödeme yapılması gereken süre gibi\r\n<h3>Ödeme Emrine Karşı Vergi Davası Açılabilir Mi?</h3>\r\nÖdeme emrine karşı mükellefler 15 gün içinde bizzat ya da vekalet verecekleri bir vergi avukatı vasıtasıyla yetkili vergi mahkemeleri nezdinde vergi davası açabilirler. Ödeme emrine karşı açılacak davalarda yürütmenin durdurulması isteminde bulunulması çok önemlidir.\r\n\r\nÖdeme emri, mükellefin vadesi geçmiş borcuna ilişkin olarak düzenlenmiş bir takip belgesidir ve bu belgeye karşı itiraz hakkı bulunmaktadır. Ödeme emrine itiraz, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesi uyarınca yapılır ve bu itiraz, idari yargıda dava açılması yoluyla gerçekleştirilir.\r\n<h3>Ödeme Emrine Karşı Dava Açma Şartları:</h3>\r\n<strong>Dava Süresi:</strong>\r\n<ul>\r\n 	<li>Ödeme emri mükellefe tebliğ edildikten sonra, 15 gün içinde ilgili vergi mahkemesinde dava açılması gerekir.</li>\r\n 	<li>Bu süre hak düşürücüdür; süre geçirildiğinde dava açma hakkı kaybedilir.</li>\r\n</ul>\r\n<strong>Davanın Gerekçeleri:</strong>\r\n<ul>\r\n 	<li>Ödeme emrine karşı dava açılabilmesi için şu nedenlerden biri ileri sürülebilir:</li>\r\n 	<li>Borcun bulunmadığı,</li>\r\n 	<li>Borcun kısmen ödendiği,</li>\r\n 	<li>Borcun zamanaşımına uğradığı,</li>\r\n 	<li>Ödeme emrinin usule aykırı olduğu (örneğin, hatalı düzenlenmesi veya usulsüz tebliğ).</li>\r\n</ul>\r\n<strong>Yetkili Mahkeme:</strong>\r\n\r\nVergi davası, ödeme emrini düzenleyen kamu idaresinin bağlı olduğu yerin vergi mahkemesinde açılır.\r\n<h3>Ödeme Emrine Karşı Dava Açmanın Sonuçları:</h3>\r\n<strong>Tahsilatın Durdurulması:</strong>\r\n<ul>\r\n 	<li>Ödeme emrine karşı dava açılması, haciz gibi takip işlemlerini kendiliğinden durdurmaz.</li>\r\n 	<li>Mükellef, davayla birlikte yürütmenin durdurulması talebinde bulunarak tahsilat işlemlerinin askıya alınmasını isteyebilir.</li>\r\n</ul>\r\n<strong>Mahkeme İncelemesi:</strong>\r\n<ul>\r\n 	<li>Mahkeme, ödeme emrinin dayandığı borcun hukuka uygunluğunu inceler.</li>\r\n 	<li>Eğer ödeme emri hukuka aykırı bulunursa, iptal edilir ve takip işlemleri sona erer.</li>\r\n</ul>\r\n<strong> Ödeme Emrine Dava Açamayan Durumlar:</strong>\r\n\r\nAşağıdaki nedenlerle ödeme emrine karşı dava açılamaz:\r\n\r\n<strong>Esas Borçla İlgili İtirazlar:</strong>\r\n\r\nÖdeme emrine karşı dava açarken, esas vergi borcuna ilişkin itirazlar ileri sürülemez. Esas borçla ilgili itirazlar, tahakkuk aşamasında yapılmalıdır.\r\n\r\nÖdeme emri, tahsil aşamasına ilişkin bir belgedir.\r\n\r\n<strong>Süre Aşımı:</strong>\r\n\r\n15 günlük dava açma süresi geçirildiyse, ödeme emrine karşı dava açılamaz. Açılsa dahi vergi mahkemesince süre ret kararı verilir.\r\n\r\nÖdeme Emrine Karşı Dava Sürecinde Mükellefin Hakları:\r\n<ul>\r\n 	<li>Savunma Hakkı: Mükellef, ödeme emrine karşı tüm yasal ve fiili itirazlarını sunabilir.</li>\r\n 	<li>Hukuki Temsil: Mükellef, dava sürecinde bir vergi avukatı aracılığıyla temsil edilebilir.</li>\r\n 	<li>Uzlaşma veya Borç Yapılandırması: Dava devam ederken, mükellef borcu yapılandırarak veya uzlaşma yoluyla ödeyebilir.</li>\r\n</ul>\r\n<strong> </strong>\r\n<h2><strong>Ödeme Emrine Rağmen Vergi Borcu Ödenmezse Kamu Haczi tatbik Edilir Mi?</strong></h2>\r\nVergi borcu ödeme emrine rağmen ödenmezse vergi dairesince e haciz uygulanaır. Mükellefler yada vergi avukatları kamu haczine karşı dava açılabilir, ancak bu dava yalnızca belirli koşullar ve gerekçelerle mümkündür. Kamu haczi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında uygulanan bir tahsilat yöntemidir. Haciz işlemi hukuka aykırıysa veya haksız yere yapılmışsa, borçlu mükellef idari yargıda yani vergi yargısında dava açarak itiraz edebilir.\r\n<h3>Kamu Haczine Karşı Dava Açılabilecek Durumlar:</h3>\r\nKamu haczi işlemi sırasında aşağıdaki nedenlerle dava açılabilir:\r\n\r\n<strong>Hukuka Aykırılık İddiaları:</strong>\r\n<ul>\r\n 	<li>Haciz işlemi usule uygun yapılmamışsa,</li>\r\n 	<li>Haciz edilen mal veya haklar, borçlunun mal varlığına ait değilse,</li>\r\n 	<li>Haciz sırasında mükellefin haklarının ihlal edildiği iddia ediliyorsa.</li>\r\n</ul>\r\n<strong>Borçla İlgili İtirazlar:</strong>\r\n<ul>\r\n 	<li>Hacze konu borcun zamanaşımına uğradığı,</li>\r\n 	<li>Borcun daha önce ödendiği veya borcun bulunmadığı,</li>\r\n 	<li>Haciz işleminin dayandığı borcun hukuka aykırı olduğu.</li>\r\n</ul>\r\n<strong>Mal Varlığı Üzerindeki Orantısız Haciz:</strong>\r\n\r\nHaciz edilen malların değeri, borç miktarını fazlasıyla aşıyorsa (6183 sayılı Kanun’a göre haciz işlemleri orantılı olmalıdır).\r\n\r\n<strong>Üçüncü Kişilerin Hakları:</strong>\r\n\r\nHaczedilen mal veya haklar üçüncü bir kişiye aitse (örneğin, mükellefin eşine veya iş ortaklarına ait bir taşınmaz haczedildiyse), bu kişiler de dava açabilir.\r\n\r\n<strong> Kamu Haczine Karşı Dava Açma Süresi:</strong>\r\n\r\n<strong>Haciz İşlemine Karşı Dava:</strong>\r\n\r\nHaciz işleminin öğrenildiği tarihten itibaren 7 gün içinde dava açılmalıdır.\r\n\r\nBu süre hak düşürücüdür ve süresi içinde dava açılmazsa itiraz hakkı kaybedilir.\r\n\r\n<strong>Yetkili Mahkeme:</strong>\r\n\r\nHaciz işlemlerine karşı davalar, haczi uygulayan idarenin bulunduğu yerdeki vergi mahkemesine açılır.\r\n\r\n<strong>Kamu Haczine Karşı Dava Açmanın Sonuçları:</strong>\r\n\r\n<strong>Haciz İşleminin İncelenmesi:</strong>\r\n\r\nMahkeme, haciz işleminin hukuka uygun olup olmadığını inceler.\r\n\r\nEğer haciz hukuka aykırı bulunursa, mahkeme haczin kaldırılmasına karar verir.\r\n\r\n<strong>Yürütmenin Durdurulması Talebi:</strong>\r\n\r\nDava süresince haciz işlemlerinin devam etmemesi için, dava dilekçesinde yürütmenin durdurulması talep edilebilir.\r\n\r\nMahkeme bu talebi kabul ederse, haciz işlemleri geçici olarak durdurulur.\r\n\r\n<strong>Haczin İptali:</strong>\r\n\r\nMahkeme, haksız ve hukuka aykırı bulduğu haciz işlemlerini iptal edebilir.\r\n\r\n<strong>Kamu Haczine Karşı İtiraz Edilemeyen Durumlar:</strong>\r\n\r\nEsas borçla ilgili itirazlar (örneğin, verginin yanlış hesaplandığı iddiası), tahakkuk aşamasında yapılmalıdır. Haciz işlemi esas borç kesinleştikten sonra yapılır.\r\n\r\nÖzetle; kamu haczine karşı, hukuka aykırılık iddiası veya haksız bir işlem söz konusu olduğunda dava açılabilir. Bunun için hem yasal süreler hem de uygun gerekçeler önemlidir. İtiraz süreçleri karmaşık olduğundan, bir vergi avukatından destek almak faydalı olabilir.\r\n\r\n<strong>Sorularınız için: </strong>davavergi@gmail.com\r\n\r\nYasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz.\r\n\r\nSitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\";s:6:\"filter\";b:1;s:6:\"visual\";b:1;}}','on'),
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(166,'widget_custom_html','a:4:{s:12:\"_multiwidget\";i:1;i:3;a:0:{}i:4;a:2:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:0:\"\";}i:5;a:2:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:29204:\"<div class=\"container mt-3\">\r\n    <div class=\"row\">\r\n        <!-- Sol Sütun (Boş) -->\r\n        <div class=\"col-2\"></div>\r\n\r\n        <!-- Orta Sütun -->\r\n        <div class=\"col-10 bg-light custom-content\">\r\n    <h1><strong>Vergi Davaları ve Vergi İncelemeleri</strong></h1>\r\nVergi, devletin ve diğer kamu kuruluşlarının hizmetlerini finanse etmek için bireylerden ve kurumlardan zorunlu olarak topladığı paradır. Vergi, bireylerin ve kurumların gelirlerinden, servetlerinden veya harcamalarından alınır ve kamu gelirlerinin en önemli kaynağını oluşturur.\r\n\r\nVergi hukuku genel itibarıyla vergi ve mükellefler arasındaki hukuki süreçle ilgilenir. Türk Vergi sistemi beyan esasına dayanmaktadır. Veri mükellefleri kendiliğinden beyan ettikleri vergiler üzerine yapılan tahakkuklara karşı vergi davası açamazlar.\r\n\r\nVergi idaresi, vergi kaybı veya kaçağı olduğuna dair bulgular bulursa, vergi incelemesi yapar. Bu inceleme sonucunda, ikmalen veya resen vergi tarhiyatı yapılabilir. Tarh edilen vergi ve cezalara karşı vergi mükelleflerinin kendileri ya da vekalet verecekleri vergi avukatları tarafından vergi davası açmaları mümkündür.\r\n\r\nZamanında ödenmeyen vergi borçları vergi dairesince ödeme emriyle takip ve tahsil edilir. Vergi borcu yine ödenmezse vergi dairesi kamu haczi yöntemi olan e haciz yoluyla mükelleflerin banka hesaplarına veya taşınmazlarına e haciz tatbik edebilir.\r\n\r\nVergi dairesince tesis edilen vergilendirme işlemleri olan tarhıyat, ödeme emri ve e haciz işlemlerine karşı yetkili vergi mahkemelerinde vergi davası açılabilir. Vergi davalarının alanında uzman vergi avukatıyla takip edilmesi mükelleflerin hak kaybına uğramamaları için önem taşır.\r\n<h2>Verginin Yasal Dayanağı</h2>\r\nTürk Vergi Hukukunda verginin temel yasal dayanağını Anayasa oluşturmaktadır. Anayasanın 73 maddesinde “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır.\r\n\r\nVergi incelemeleri vergi mükelleflerinin beyanlarını kontrol etmek için yapılan önemli bir denetimdir. Bu süreç, beyanların doğruluğunu ve vergi kanunlarına uygunluğunu sağlamayı amaçlar.\r\n\r\nVergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.” Hükmü yer almaktadır. Bu hüküm tüm vergi kanunlarının temelini oluşturmaktadır. Bu hükmün en önemli sonucu yasal dayanağı olmadan vergi alınamayacağı ilkesidir.\r\n\r\nVergi uyuşmazlıklarını çözmek amacıyla yargıya taşınan vergi davaları, vergi mükellefleri için önemli bir süreçtir. Genellikle vergi tarhının hatalı olduğu iddiasıyla veya re sen yapılan tarhiyatların hukuka uygun olup olmadığının değerlendirilmesi amacıyla açılmaktadır.\r\n\r\nDava konusu olan hususlar arasında, mükellefin vergi beyannamesinde yer alan bilgilerle tarh edilen vergiler arasındaki uyuşmazlıklar ön plandadır. Vergi mükellefleri, vergi idaresinin kararlarına karşı yasal haklarını kullanarak, kendileri için en uygun çözüme ulaşmayı hedeflerler.\r\n<h2>Verginin Temel Özellikleri Nelerdir?</h2>\r\n<ol>\r\n 	<li><strong>Zorunluluk: </strong>Vergi, kanunlarla belirlenen bir yükümlülüktür ve bireyler bu yükümlülükten kaçınamaz. Yani vergi isteğe bağlı değildir. Bu arada vergiden kaçınmak mümkündür. Ama vergi kaçırmak ceza hukuku anlamında suçtur.</li>\r\n 	<li><strong>Karşılıksızlık: </strong>Vergi ödendiğinde, devlet tarafından doğrudan belirli bir mal veya hizmet sağlanmaz. Ancak toplumsal refah ve kamu hizmetleri bu gelirle finanse edilir.</li>\r\n 	<li><strong>Kanunilik: </strong>Verginin türü, oranı ve uygulama şekli kanunlarla düzenlenir (Anayasa’nın 73. maddesi gereği).</li>\r\n 	<li><strong>Genellik:</strong> Vergi tüm bireyleri kapsar; ancak gelire, harcamaya ve servete göre farklı oranlarla uygulanabilir.</li>\r\n</ol>\r\n<h2>Vergi Türleri ve Vergi Çeşitleri Nelerdir?</h2>\r\nVergiler bir çok şekilde elde edilebilir.\r\n\r\n<strong>Gelir Üzerinden Alınan Vergiler:</strong> Bireylerin ve kurumların elde ettikleri gelirlerden alınır. Örneğin:\r\n<ul>\r\n 	<li>Gelir Vergisi</li>\r\n 	<li>Kurumlar Vergisi</li>\r\n</ul>\r\n<strong>Harcamalar Üzerinden Alınan Vergiler:</strong> Mal ve hizmet tüketiminden alınır. Örneğin:\r\n<ul>\r\n 	<li>Katma Değer Vergisi (KDV)</li>\r\n 	<li>Özel Tüketim Vergisi (ÖTV)</li>\r\n</ul>\r\n<strong>Servet Üzerinden Alınan Vergiler:</strong> Kişilerin veya kurumların sahip oldukları malvarlıklarından alınır. Örneğin:\r\n<ul>\r\n 	<li>Emlak Vergisi</li>\r\n 	<li>Motorlu Taşıtlar Vergisi</li>\r\n</ul>\r\n<h3> Verginin Amaçları Nelerdir?</h3>\r\n<ul>\r\n 	<li>Kamu hizmetlerini finanse etmek (örneğin, eğitim, sağlık, altyapı projeleri).</li>\r\n 	<li>Gelir dağılımını dengelemek.</li>\r\n 	<li>Ekonomik büyüme ve istikrarı sağlamak.</li>\r\n 	<li>Çevre koruma gibi sosyal hedeflere ulaşmak.</li>\r\n</ul>\r\nVergi yoluyla hükümetler ekonomiye doğrudan müdahale eder ve servetin el değiştirmesine yol açabilir.\r\n<h3>Vergi Hukuku Tanımı Nedir?</h3>\r\nVergi hukuku, devletin ve kamu tüzel kişiliklerinin vergi koyma, toplama ve denetleme yetkilerini düzenler. Ayrıca, bireylerin ve tüzel kişilerin vergi yükümlülüklerine karşı hak ve sorumluluklarını belirler. Devletin mali ihtiyaçlarını karşılaması için gelir elde etmesini sağlar. Bu süreçte uyulması gereken kuralları ve uyulmadığında uygulanacak yaptırımları içerir.\r\n\r\n<strong>Vergi hukuku genel olarak iki ana bölüme ayrılır:</strong>\r\n<ul>\r\n 	<li><strong>Maddi Vergi Hukuku:</strong> Vergi türlerini, vergi oranlarını, verginin tarh, tahakkuk ve tahsil süreçlerini düzenler.</li>\r\n 	<li><strong>Şekli Vergi Hukuku:</strong> Vergi usulüne ilişkin kuralları içerir ve mükelleflerin beyanname verme, kayıt tutma gibi yükümlülüklerini belirler.</li>\r\n</ul>\r\n<strong>Vergi hukukunun kaynakları şunlardır:</strong>\r\n<ul>\r\n 	<li><strong>Anayasa</strong>: Vergi koyma yetkisini belirler ve sınırlarını çizer.</li>\r\n 	<li><strong>Kanunlar</strong>: Vergi kanunları (örneğin, Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu).</li>\r\n 	<li><strong>Uluslararası anlaşmalar:</strong> Çifte vergilendirmeyi önleme anlaşmaları gibi.</li>\r\n 	<li><strong>Yargı kararları:</strong> Vergi davalarında verilen mahkeme kararları.</li>\r\n</ul>\r\nVergi hukukunda temel ilke, “kanunilik ilkesi”dir. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Ayrıca vergilerin adil, eşit ve ölçülü olması gereklidir.\r\n<h2>Vergi Ceza Hukuku ve Vergi Ceza Türleri</h2>\r\nVergi ceza hukuku, vergi hukukunun bir alt dalıdır. Mükelleflerin vergi mevzuatına aykırı davranışlarını önlemek ve cezalandırmak için düzenlenmiştir. Bu hukuk dalı, cezai yaptırımların türlerini ve uygulanma usullerini kapsar.\r\n\r\nVergi ceza hukuku, vergi yükümlülükleri yerine getirmeyen veya vergi yasalarını ihlal eden kişilere uygulanacak cezaları düzenler. Amaç, vergi sisteminin doğru işlemesini sağlamak, haksız rekabeti önlemek ve kamu gelirlerini korumaktır.\r\n<h3>Vergi Ceza Hukukunun Unsurları:</h3>\r\n<strong>Vergi Suçları:</strong>\r\n\r\nVergi ceza hukukunda, mükellefin bilerek ya da bilmeyerek yasaya aykırı davranışları suç olarak nitelendirilir. Örnekler:\r\n<ul>\r\n 	<li>Vergi kaçakçılığı (örneğin, sahte belge düzenlemek),</li>\r\n 	<li>Vergi ziyaı (verginin zamanında ya da eksik ödenmesi),</li>\r\n 	<li>Muhasebe hileleri.</li>\r\n</ul>\r\n<strong>Vergi Kabahatleri:</strong>\r\n\r\nVergi suçlarının daha hafif dereceli ihlalleri kabahat olarak değerlendirilir. Örnek:\r\n<ul>\r\n 	<li>Beyanname verme yükümlülüğünün yerine getirilmemesi,</li>\r\n 	<li>Defter ve belgelerin eksik tutulması.</li>\r\n</ul>\r\n<strong>Yaptırımlar:</strong>\r\n\r\nVergi ceza hukuku, suç ve kabahatlere karşı farklı yaptırımlar öngörür:\r\n<ul>\r\n 	<li>İdari Yaptırımlar: Para cezaları, usulsüzlük cezaları, özel usulsüzlük cezaları, gecikme zammı.</li>\r\n 	<li>Cezai Yaptırımlar: Hapis cezası (örneğin, sahte fatura düzenlemek veya kullanmak gibi kaçakçılık suçlarında).</li>\r\n</ul>\r\n<h3> Vergi Ceza Hukukunun Temel İlkeleri:</h3>\r\n<strong>Kanunilik İlkesi:</strong>\r\n\r\nSuç ve cezalar yalnızca kanunla düzenlenir. Bir davranış, kanunda suç olarak tanımlanmıyorsa cezalandırılamaz.\r\n\r\n<strong>Kusurluluk İlkesi:</strong>\r\n\r\nKişinin bilerek ya da isteyerek vergi suçunu işlemesi, ceza uygulanmasında önemli bir ölçüttür.\r\n\r\n<strong>Orantılılık İlkesi:</strong>\r\n\r\nVerilen cezanın, işlenen suça uygun olması gerekir.\r\n\r\n<strong>Masumiyet Karinesi:</strong>\r\n\r\nSuçu ispat edilene kadar herkes masum kabul edilir.\r\n<h2>Vergi Ceza Hukuku Kapsamındaki Suç ve Kabahatler</h2>\r\n<h3>Vergi Suçlarını Oluşturan Haller:</h3>\r\n<strong>Vergi Kaçakçılığı Suçu: </strong>Sahte veya yanıltıcı belge düzenlemek veya kullanmak (hapis cezası gerektirir).\r\n\r\n<strong>Hileli Vergi Suçu: </strong>Bilerek yanlış beyanname düzenlemek.\r\n\r\n<strong>Vergi İade Suistimalleri: </strong>Haksız yere vergi iadesi talep etmek.\r\n<h3>Vergi Kabahatlerini Oluşturan Haller:</h3>\r\n<ul>\r\n 	<li>Usulsüzlük Suçları</li>\r\n 	<li>Defter ve belgeleri mevzuata uygun tutmamak.</li>\r\n 	<li>Zamanında beyanname vermemek.</li>\r\n 	<li>Vergi Ziyaı Kabahati:</li>\r\n 	<li>Ödenmesi gereken verginin eksik veya hiç ödenmemesi.</li>\r\n</ul>\r\n<h3>Vergi Ceza Hukukunda Yargılama Süreci:</h3>\r\nVergi ve cezalara karşı mükellefler tarafından yada vergi avukatlarınca vergi mahkemelerinde vergi davaları açılabilir. Ancak vergi suçları yönünden örneğin VUK’na muhalefet suçlarında suç duyurusu üzerine asliye ceza mahkemelerinde kamu davası açılır.\r\n<ul>\r\n 	<li>İdari Yargı: Vergi ziyaı ve usulsüzlük cezalarına karşı vergi mahkemelerinde dava açılır.</li>\r\n 	<li>Adli Yargı: Kaçakçılık suçu gibi ağır suçlar için ceza mahkemelerinde yargılama yapılır.</li>\r\n</ul>\r\n<h2>Vergi Ceza Hukukunun Amacı:</h2>\r\n<ul>\r\n 	<li>Vergi düzenine uyumu sağlamak,</li>\r\n 	<li>Kamu gelirlerini korumak,</li>\r\n 	<li>Vergi kayıp ve kaçağını önlemek,</li>\r\n 	<li>Vergi hukukunda caydırıcılığı sağlamaktır.</li>\r\n</ul>\r\n<h2>Vergi incelemesi nedir neden yapılır?</h2>\r\nVergi incelemesi, mükelleflerin vergi kanunlarına uygun hareket edip etmediklerinin denetlenmesi amacıyla yapılan resmi bir denetim sürecidir. Bu inceleme, mükelleflerin vergi beyannamelerinin doğruluğunu kontrol etmek ve varsa vergiye ilişkin hata veya eksiklikleri tespit etmek için yapılır. Vergi incelemesi, 213 sayılı Vergi Usul Kanunu (VUK) kapsamında düzenlenmiştir.\r\n\r\n213 sayılı Vergi Usul Kanununun 134. Maddesinde “Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.” Hükmü yer almaktadır.\r\n<h3>Vergi İncelemesinin Amaçları:</h3>\r\n<ol>\r\n 	<li>Vergi kayıp ve kaçağını önlemek: Vergi ödemekten kaçınma ya da eksik ödeme gibi durumların tespit edilmesi.</li>\r\n 	<li>Vergi matrahını doğrulamak: Beyan edilen gelir, gider ve kazançların gerçek durumu yansıtıp yansıtmadığını kontrol etmek.</li>\r\n 	<li>Kanunlara uygunluk sağlamak: Mükelleflerin vergi mevzuatına uygun hareket etmesini sağlamak.</li>\r\n</ol>\r\n<h3>Vergi İncelemesini Kimler Yapar?</h3>\r\nVergi incelemesi, vergi müfettişleri, vergi müfettiş yardımcıları, vergi denetmenleri ve diğer yetkili denetim elemanları tarafından yapılır. Bu kişilerin yetkileri Vergi Usul Kanunu’nda belirlenmiştir.\r\n<h3>Vergi İncelemesinin Kapsamı:</h3>\r\nVergi incelemesi, mükellefin tüm vergilendirme dönemlerini kapsayabileceği gibi yalnızca belirli bir döneme veya vergi türüne yönelik de olabilir. Örneğin:\r\n<ul>\r\n 	<li>Gelir veya kurumlar vergisi incelemesi</li>\r\n 	<li>Katma değer vergisi incelemesi</li>\r\n 	<li>Özel tüketim vergisi incelemesi</li>\r\n</ul>\r\n<h3>Vergi İncelemesi Süreci:</h3>\r\n<ol>\r\n 	<li>İnceleme Başlangıcı: Vergi müfettişi, mükellefe incelemeye başlandığını resmi bir yazıyla bildirir (örneğin, inceleme tutanağı düzenlenir).</li>\r\n 	<li>Belgelerin Talep Edilmesi: Defter, belge ve kayıtlar incelenmek üzere mükelleften talep edilir.</li>\r\n 	<li>İnceleme Süreci: İnceleme, mükellefin işyerinde ya da vergi dairesinde yapılabilir.</li>\r\n 	<li>İnceleme Raporu Hazırlanması: İnceleme sonucunda bir rapor hazırlanır ve mükellefe bildirilir.</li>\r\n 	<li>Eğer hata veya eksiklik tespit edilirse, vergi ve ceza tarhiyatı yapılabilir.</li>\r\n</ol>\r\n<h3>Vergi İncelemesine İlişkin Haklar:</h3>\r\n<ul>\r\n 	<li>Bilgi ve belge verme yükümlülüğü: Mükellef, inceleme sürecinde talep edilen bilgi ve belgeleri sağlamak zorundadır.</li>\r\n 	<li>Kanuni temsilci bulundurma hakkı: İnceleme sırasında mali müşavir veya avukat bulundurabilir.</li>\r\n 	<li>Savunma hakkı: İnceleme sonucunda hazırlanan rapora itiraz etme veya uzlaşma talebinde bulunma hakkı vardır.</li>\r\n</ul>\r\nVergi incelemesi teknik bir konu olduğu için vergi inceleme sürecinde özellikle vergi inceleme tutanağının hazırlanması esnasında mükellef haklarının yeterince korunması için uzman bir vergi danışmanı, mali müşavir ve vergi avukatından destek alınması gerekmektedir. Vergi incelemesi sonucunda uzlaşma yoluna gidilebileceği gibi vergi davası açma yolu da tercih edilebilir.\r\n\r\nVergi incelemesi sırasında bir vergi avukatı, mükellefin haklarını korumak, inceleme sürecini yönetmek ve olası uyuşmazlıklarda etkin bir hukuki savunma sağlamak amacıyla önemli görevler üstlenir.\r\n\r\nVergi avukatının bu süreçteki rolü, mükellefin yasal mevzuata uygun hareket etmesini sağlamak ve inceleme sonucunda oluşabilecek riskleri en aza indirmektir.\r\n<h2>Vergi İncelemesinde Vergi Danışmanı ve Vergi Avukatının Görev ve Sorumlulukları Nelerdir?</h2>\r\n<h3>İnceleme Sürecine Hazırlık:</h3>\r\n<ul>\r\n 	<li>Mükellefin muhasebe kayıtlarını, belgelerini ve beyanlarını önceden inceleyerek incelemeye hazır hale getirir.</li>\r\n 	<li>Potansiyel riskleri ve eksiklikleri tespit ederek mükellefi bilgilendirir.</li>\r\n</ul>\r\n<h3> Hakların Korunması:</h3>\r\n<ul>\r\n 	<li>Vergi müfettişlerinin yetkilerinin sınırlarını takip eder ve mükellefin haklarını korur.</li>\r\n 	<li>Usulsüz taleplere veya mevzuata aykırı işlemlere itiraz eder.</li>\r\n 	<li>Mükellefin ifade ve bilgi verme süreçlerinde danışmanlık yapar ve temsil sağlar.</li>\r\n</ul>\r\n<h3>İnceleme Sürecinin Takibi:</h3>\r\n<ul>\r\n 	<li>İnceleme sırasında talep edilen belgelerin doğru ve eksiksiz sunulmasını sağlar.</li>\r\n 	<li>İnceleme tutanaklarını kontrol eder ve hukuka aykırı durumlarda müdahalede bulunur.</li>\r\n 	<li>nceleme sürecinin adil, şeffaf ve mevzuata uygun şekilde ilerlemesini denetler.</li>\r\n</ul>\r\n<h3>Uzlaşma ve İtiraz Süreçleri:</h3>\r\n<ul>\r\n 	<li>İnceleme sonucunda ortaya çıkan raporlara ve cezalı tarhiyatlara karşı mükellefi temsil eder.</li>\r\n 	<li>Uzlaşma komisyonlarında mükellef adına müzakere yürütür.</li>\r\n 	<li>Tarhiyat sonrası uzlaşma, dava açma veya ihtirazi kayıt gibi yolların hangisinin tercih edileceğine yönelik strateji belirler.</li>\r\n</ul>\r\n<h3>Dava Süreci ve Hukuki Savunma:</h3>\r\n<ul>\r\n 	<li>İnceleme sonucunda tahakkuk eden vergi ve cezalara karşı vergi mahkemesinde dava açar.</li>\r\n 	<li>Dava dilekçelerini hazırlar, yargılama sürecinde mükellefi temsil eder ve hukuki savunma yapar.</li>\r\n 	<li>Üst mahkemelerde (bölge idare mahkemesi veya Danıştay) temyiz süreçlerini yürütür.</li>\r\n</ul>\r\n<h3>Mevzuata Uygunluk Danışmanlığı:</h3>\r\nİnceleme sürecinden sonra, mükellefin gelecekte aynı hataları yapmaması için vergi mevzuatına uygunluk konusunda rehberlik eder.\r\n<h3>Vergi Avukatının Önemi:</h3>\r\n<ul>\r\n 	<li>Vergi incelemeleri genellikle teknik ve karmaşık süreçlerdir. Vergi avukatı, hukuki bilgi ve tecrübeleriyle mükellefi mevzuatın çerçevesinde korur.</li>\r\n 	<li>Özellikle tarhiyat öncesi uzlaşma ve itiraz sürecinde mükellefin daha az mali yükümlülükle süreci tamamlamasını sağlar.</li>\r\n 	<li>Hukuka aykırı işlemlerin tespiti durumunda, gerekli itirazları yaparak mükellefin mağduriyetini engeller.</li>\r\n</ul>\r\nVergi avukatının profesyonel desteği, mükellefin hem mali hem de hukuki güvenliğini sağlar. Vergi avukatının dava süreçlerine hakimiyeti, vergi inceleme raporlarının iyi irdelenip bunlara karşı ileri sürülecek hususlara dikkat çekmesi, emsal vergi mahkemesi ve Danıştay kararlarının dava dilekçesine eklenmesi vergi davasının kazanılması adına önem taşır.\r\n<h2><strong>Vergi Borcu Nasıl Ortaya Çıkar?</strong></h2>\r\nVergi borcu, mükellefin devletin belirlediği yasal düzenlemelere göre ödemesi gereken vergiyi süresinde ve tam olarak ödememesi durumunda oluşur. Vergi borcu, verginin tarh, tebliğ ve tahakkuk aşamalarının ardından, mükellef tarafından ödenmemesi veya eksik ödenmesiyle ortaya çıkar.\r\n<h3>Vergi Borcunun Oluşma Süreci:</h3>\r\n<strong>Verginin Tarihi (Hesaplanması):</strong>\r\n\r\nVergi borcunun hesaplanması aşamasıdır. Vergi matrahı üzerinden, kanunlarla belirlenen oranlar uygulanarak ödenecek vergi tutarı belirlenir.\r\n\r\nÖrnek: Gelir Vergisi, beyannamenin incelenmesiyle hesaplanır.\r\n\r\n<strong>Verginin Tebliği:</strong>\r\n\r\nVergi idaresi tarafından tarh edilen verginin mükellefe bildirilmesi sürecidir. Bu aşamada, mükellef ne kadar vergi ödemesi gerektiğini öğrenir.\r\n\r\nTebliğ, posta yoluyla veya elektronik ortamda yapılabilir.\r\n\r\n<strong>Verginin Tahakkuku (Kesinleşmesi):</strong>\r\n\r\nTebliğ edilen verginin yasal olarak ödenmesi gereken bir borç haline gelmesidir. Vergi, belirlenen süre içinde ödenmelidir.\r\n\r\n<strong>Verginin Tahsili (Ödenmesi):</strong>\r\n\r\nTahakkuk eden verginin mükellef tarafından ödenmesi gerekir. Eğer mükellef ödemezse, vergi borcu doğar.\r\n<h3>Vergi Borcunun Oluşmasının Nedenleri:</h3>\r\n<strong>Beyan Üzerinden Ödenmeyen Vergiler:</strong>\r\n<ul>\r\n 	<li>Mükellefin beyannamede belirttiği ancak ödemediği vergiler.</li>\r\n 	<li><strong>Örneğin: Gelir vergisi, kurumlar vergisi.</strong></li>\r\n</ul>\r\n<strong>Vergi İdaresince Tespit Edilen Borçlar:</strong>\r\n<ul>\r\n 	<li>Vergi incelemeleri sonucunda tespit edilen eksik veya hatalı ödemeler.</li>\r\n 	<li>Örneğin: KDV beyannamesindeki eksik ödeme.</li>\r\n</ul>\r\n<strong>Vergi Cezaları:</strong>\r\n<ul>\r\n 	<li>Vergi ziyaı, usulsüzlük veya özel usulsüzlük cezaları gibi durumlar.</li>\r\n 	<li>Örneğin: Beyanname vermeme cezası.</li>\r\n</ul>\r\n<strong>Kanuni Sürelerde Ödenmeyen Vergiler:</strong>\r\n<ul>\r\n 	<li>Vergi ödeme sürelerinin geçirilmesi sonucu.</li>\r\n 	<li>Örneğin: Motorlu Taşıtlar Vergisinin zamanında ödenmemesi.</li>\r\n</ul>\r\n<strong>Faiz ve Gecikme Zammı:</strong>\r\n\r\nÖdenmeyen vergiler için her ay gecikme zammı uygulanır. Bu da vergi borcunu artırır.\r\n\r\n<strong> Vergi Borcunun Sonuçları:</strong>\r\n<ul>\r\n 	<li>İcra ve Haciz İşlemleri: Vergi dairesi, ödenmeyen borçlar için icra işlemi başlatabilir.</li>\r\n 	<li>Mal Varlığına Tedbir: Borç ödenmezse, mükellefin mal varlığına haciz veya ihtiyati tedbir konulabilir.</li>\r\n 	<li>Vergi Cezaları: Borcun ödenmemesi, ek cezalarla sonuçlanabilir.</li>\r\n 	<li>Kamu Hizmetlerinden Yararlanma Kısıtlaması: Örneğin, vergi borcu olanlar bazı kamu ihalelerine katılamaz.</li>\r\n</ul>\r\n<h2>Vergi borcunun zamanaşımına uğraması nasıl olur?</h2>\r\n6183 sayılı kanunun 102. Maddesine göre¸ Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.\r\n\r\nVergi borcunun zamanaşımına uğraması halinde vergi dairesi artık bu alacağı hukuken takip ve tahsil edemez. Zamanaşımına uğrayan bir vergi borcu varsa mükellef yada vergi avukatınca vergi mahkemesi nezdinde vergi davasına konu olabilir.\r\n\r\nBu durum genellikle zamanaşımına uğrayan borçlar için banka hesaplarına uygulanan e haciz işlemlerinin vergi mahkemesinde vergi davasına konu edilmesi şeklinde olmaktadır.\r\n<h2><strong>Vergi Borcu Ödenmeze Ne Olur?</strong></h2>\r\nVergi borcunun ödenmemesi durumunda vergi dairesi kamu alacağının takip ve tahsili amacıyla ödeme emri düzenleyerek mükellefe tebliğ eder. Ödeme emri, mükellefin vergi borcunu süresinde ödememesi durumunda, vergi dairesi tarafından düzenlenen ve mükellefe gönderilen resmi bir belgedir. Ödeme emri, 213 sayılı Vergi Usul Kanunu’nun 55. ve devamı maddelerinde düzenlenmiştir. Bu belge, mükellefi borcun ödenmesi için son kez uyarmayı ve yasal süreçleri başlatmayı amaçlar.\r\n<h3>Ödeme Emrinin Düzenlenme Aşamaları:</h3>\r\n<strong>Verginin Tahakkuku ve Ödeme Süresi:</strong>\r\n<ul>\r\n 	<li>Vergi borcu, tahakkuk ettiğinde mükellefe tebliğ edilir.</li>\r\n 	<li>Vergi, kanunda belirtilen ödeme süresi içinde ödenmelidir (örneğin, Gelir Vergisi için genelde bir aylık süre).</li>\r\n</ul>\r\n<strong>Ödeme Süresinin Dolması:</strong>\r\n\r\nMükellef, verginin ödenmesi gereken süre içinde ödeme yapmazsa veya eksik ödeme yaparsa borç, vadesi geçmiş vergi borcu haline gelir.\r\n\r\n<strong>Yasal Takip Süreci:</strong>\r\n\r\nBorç ödenmediğinde, vergi dairesi ödeme emri düzenler. Ödeme emri, borcun türü, miktarı ve ödeme yapılması gereken süre gibi\r\n<h3>Ödeme Emrine Karşı Vergi Davası Açılabilir Mi?</h3>\r\nÖdeme emrine karşı mükellefler 15 gün içinde bizzat ya da vekalet verecekleri bir vergi avukatı vasıtasıyla yetkili vergi mahkemeleri nezdinde vergi davası açabilirler. Ödeme emrine karşı açılacak davalarda yürütmenin durdurulması isteminde bulunulması çok önemlidir.\r\n\r\nÖdeme emri, mükellefin vadesi geçmiş borcuna ilişkin olarak düzenlenmiş bir takip belgesidir ve bu belgeye karşı itiraz hakkı bulunmaktadır. Ödeme emrine itiraz, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesi uyarınca yapılır ve bu itiraz, idari yargıda dava açılması yoluyla gerçekleştirilir.\r\n<h3>Ödeme Emrine Karşı Dava Açma Şartları:</h3>\r\n<strong>Dava Süresi:</strong>\r\n<ul>\r\n 	<li>Ödeme emri mükellefe tebliğ edildikten sonra, 15 gün içinde ilgili vergi mahkemesinde dava açılması gerekir.</li>\r\n 	<li>Bu süre hak düşürücüdür; süre geçirildiğinde dava açma hakkı kaybedilir.</li>\r\n</ul>\r\n<strong>Davanın Gerekçeleri:</strong>\r\n<ul>\r\n 	<li>Ödeme emrine karşı dava açılabilmesi için şu nedenlerden biri ileri sürülebilir:</li>\r\n 	<li>Borcun bulunmadığı,</li>\r\n 	<li>Borcun kısmen ödendiği,</li>\r\n 	<li>Borcun zamanaşımına uğradığı,</li>\r\n 	<li>Ödeme emrinin usule aykırı olduğu (örneğin, hatalı düzenlenmesi veya usulsüz tebliğ).</li>\r\n</ul>\r\n<strong>Yetkili Mahkeme:</strong>\r\n\r\nVergi davası, ödeme emrini düzenleyen kamu idaresinin bağlı olduğu yerin vergi mahkemesinde açılır.\r\n<h3>Ödeme Emrine Karşı Dava Açmanın Sonuçları:</h3>\r\n<strong>Tahsilatın Durdurulması:</strong>\r\n<ul>\r\n 	<li>Ödeme emrine karşı dava açılması, haciz gibi takip işlemlerini kendiliğinden durdurmaz.</li>\r\n 	<li>Mükellef, davayla birlikte yürütmenin durdurulması talebinde bulunarak tahsilat işlemlerinin askıya alınmasını isteyebilir.</li>\r\n</ul>\r\n<strong>Mahkeme İncelemesi:</strong>\r\n<ul>\r\n 	<li>Mahkeme, ödeme emrinin dayandığı borcun hukuka uygunluğunu inceler.</li>\r\n 	<li>Eğer ödeme emri hukuka aykırı bulunursa, iptal edilir ve takip işlemleri sona erer.</li>\r\n</ul>\r\n<strong> Ödeme Emrine Dava Açamayan Durumlar:</strong>\r\n\r\nAşağıdaki nedenlerle ödeme emrine karşı dava açılamaz:\r\n\r\n<strong>Esas Borçla İlgili İtirazlar:</strong>\r\n\r\nÖdeme emrine karşı dava açarken, esas vergi borcuna ilişkin itirazlar ileri sürülemez. Esas borçla ilgili itirazlar, tahakkuk aşamasında yapılmalıdır.\r\n\r\nÖdeme emri, tahsil aşamasına ilişkin bir belgedir.\r\n\r\n<strong>Süre Aşımı:</strong>\r\n\r\n15 günlük dava açma süresi geçirildiyse, ödeme emrine karşı dava açılamaz. Açılsa dahi vergi mahkemesince süre ret kararı verilir.\r\n\r\nÖdeme Emrine Karşı Dava Sürecinde Mükellefin Hakları:\r\n<ul>\r\n 	<li>Savunma Hakkı: Mükellef, ödeme emrine karşı tüm yasal ve fiili itirazlarını sunabilir.</li>\r\n 	<li>Hukuki Temsil: Mükellef, dava sürecinde bir vergi avukatı aracılığıyla temsil edilebilir.</li>\r\n 	<li>Uzlaşma veya Borç Yapılandırması: Dava devam ederken, mükellef borcu yapılandırarak veya uzlaşma yoluyla ödeyebilir.</li>\r\n</ul>\r\n<strong> </strong>\r\n<h2><strong>Ödeme Emrine Rağmen Vergi Borcu Ödenmezse Kamu Haczi tatbik Edilir Mi?</strong></h2>\r\nVergi borcu ödeme emrine rağmen ödenmezse vergi dairesince e haciz uygulanaır. Mükellefler yada vergi avukatları kamu haczine karşı dava açılabilir, ancak bu dava yalnızca belirli koşullar ve gerekçelerle mümkündür. Kamu haczi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında uygulanan bir tahsilat yöntemidir. Haciz işlemi hukuka aykırıysa veya haksız yere yapılmışsa, borçlu mükellef idari yargıda yani vergi yargısında dava açarak itiraz edebilir.\r\n<h3>Kamu Haczine Karşı Dava Açılabilecek Durumlar:</h3>\r\nKamu haczi işlemi sırasında aşağıdaki nedenlerle dava açılabilir:\r\n\r\n<strong>Hukuka Aykırılık İddiaları:</strong>\r\n<ul>\r\n 	<li>Haciz işlemi usule uygun yapılmamışsa,</li>\r\n 	<li>Haciz edilen mal veya haklar, borçlunun mal varlığına ait değilse,</li>\r\n 	<li>Haciz sırasında mükellefin haklarının ihlal edildiği iddia ediliyorsa.</li>\r\n</ul>\r\n<strong>Borçla İlgili İtirazlar:</strong>\r\n<ul>\r\n 	<li>Hacze konu borcun zamanaşımına uğradığı,</li>\r\n 	<li>Borcun daha önce ödendiği veya borcun bulunmadığı,</li>\r\n 	<li>Haciz işleminin dayandığı borcun hukuka aykırı olduğu.</li>\r\n</ul>\r\n<strong>Mal Varlığı Üzerindeki Orantısız Haciz:</strong>\r\n\r\nHaciz edilen malların değeri, borç miktarını fazlasıyla aşıyorsa (6183 sayılı Kanun’a göre haciz işlemleri orantılı olmalıdır).\r\n\r\n<strong>Üçüncü Kişilerin Hakları:</strong>\r\n\r\nHaczedilen mal veya haklar üçüncü bir kişiye aitse (örneğin, mükellefin eşine veya iş ortaklarına ait bir taşınmaz haczedildiyse), bu kişiler de dava açabilir.\r\n\r\n<strong> Kamu Haczine Karşı Dava Açma Süresi:</strong>\r\n\r\n<strong>Haciz İşlemine Karşı Dava:</strong>\r\n\r\nHaciz işleminin öğrenildiği tarihten itibaren 7 gün içinde dava açılmalıdır.\r\n\r\nBu süre hak düşürücüdür ve süresi içinde dava açılmazsa itiraz hakkı kaybedilir.\r\n\r\n<strong>Yetkili Mahkeme:</strong>\r\n\r\nHaciz işlemlerine karşı davalar, haczi uygulayan idarenin bulunduğu yerdeki vergi mahkemesine açılır.\r\n\r\n<strong>Kamu Haczine Karşı Dava Açmanın Sonuçları:</strong>\r\n\r\n<strong>Haciz İşleminin İncelenmesi:</strong>\r\n\r\nMahkeme, haciz işleminin hukuka uygun olup olmadığını inceler.\r\n\r\nEğer haciz hukuka aykırı bulunursa, mahkeme haczin kaldırılmasına karar verir.\r\n\r\n<strong>Yürütmenin Durdurulması Talebi:</strong>\r\n\r\nDava süresince haciz işlemlerinin devam etmemesi için, dava dilekçesinde yürütmenin durdurulması talep edilebilir.\r\n\r\nMahkeme bu talebi kabul ederse, haciz işlemleri geçici olarak durdurulur.\r\n\r\n<strong>Haczin İptali:</strong>\r\n\r\nMahkeme, haksız ve hukuka aykırı bulduğu haciz işlemlerini iptal edebilir.\r\n\r\n<strong>Kamu Haczine Karşı İtiraz Edilemeyen Durumlar:</strong>\r\n\r\nEsas borçla ilgili itirazlar (örneğin, verginin yanlış hesaplandığı iddiası), tahakkuk aşamasında yapılmalıdır. Haciz işlemi esas borç kesinleştikten sonra yapılır.\r\n\r\nÖzetle; kamu haczine karşı, hukuka aykırılık iddiası veya haksız bir işlem söz konusu olduğunda dava açılabilir. Bunun için hem yasal süreler hem de uygun gerekçeler önemlidir. İtiraz süreçleri karmaşık olduğundan, bir vergi avukatından destek almak faydalı olabilir.\r\n\r\n<strong>Sorularınız için: </strong>davavergi@gmail.com\r\n\r\nYasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz.\r\n\r\nSitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. 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WordPress&#8217;in önümüzdeki on yıllar boyunca sürdürülebilir kalmasını sağlamak için <a href=\"https://ma.tt/2024/05/wp21/\">11 önemli madde</a>yi paylaştı:</p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basit şeyler kolay ve sezgisel olmalı, karmaşık şeyler mümkün olmalı.</li>\n\n\n\n<li>Bloglar ve dinamik siteler daha iyidir.</li>\n\n\n\n<li>Belgelerin Wiki&#8217;ler kadar kolay düzenlenebilir olması gerekir.</li>\n\n\n\n<li>Forumlar ön planda ve merkezi bir konumda olmalıdır.</li>\n\n\n\n<li>Eklentiler ve temalar topluluk altyapısı ile birlikte gelmelidir.</li>\n\n\n\n<li>Harika tema önizlemeleri ve çeşitli estetikler sunulmalıdır.</li>\n\n\n\n<li>Rehberler ve gereksinimler için aşırıya kaçmamalıyız.</li>\n\n\n\n<li>Geri bildirim döngüleri çok önemlidir.</li>\n\n\n\n<li>Çekirdek, belirgin görüşlere sahip ve tuhaf olmalıdır.</li>\n\n\n\n<li>WordPress yapıyorsanız, WordPress kullanın.</li>\n\n\n\n<li>Son kullanıcılarımıza yakın kalın.</li>\n</ul>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"WordCamp Europe 2024: Matt Mullenweg Keynote Presentation\" width=\"500\" height=\"281\" src=\"https://www.youtube.com/embed/ELW4Jdvujbc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen></iframe>\n</div><figcaption class=\"wp-element-caption\">WordPress Yaz Güncellemesi</figcaption></figure>\n\n\n\n<h2 class=\"wp-block-heading\">Kapanış Konuşmaları</h2>\n\n\n\n<p>Kapanış konuşmalarında, etkinlik organizatörleri Avrupa Parlamentosu, Torino şehri ve bölgesel turizm kurulu Turismo Torino&#8217;nun destekleri için teşekkürlerini ifade ettiler. 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Duyuru büyük alkışlarla karşılandı ve bir yıl sonra tekrar buluşma planları yapıldı.</p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https://www.wp-tr.org/wp-content/uploads/2024/07/group-1024x682.webp\" alt=\"\" class=\"wp-image-20538\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2024/07/group-1024x682.webp 1024w, https://www.wp-tr.org/wp-content/uploads/2024/07/group-200x133.webp 200w, https://www.wp-tr.org/wp-content/uploads/2024/07/group-768x512.webp 768w, https://www.wp-tr.org/wp-content/uploads/2024/07/group-1536x1024.webp 1536w, https://www.wp-tr.org/wp-content/uploads/2024/07/group-2048x1365.webp 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" /><figcaption class=\"wp-element-caption\">WCEU grup fotoğrafı</figcaption></figure></div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"/>\n\n\n\n<p>Bu yazı <a href=\"https://wordpress.org/news/2024/06/highlights-from-wordcamp-europe-2024/\" target=\"_blank\" rel=\"noreferrer noopener\">https://wordpress.org/news/2024/06/highlights-from-wordcamp-europe-2024/</a> adresindeki yazının Türkçe&#8217;ye çevrilmiş ve editöryel olarak elden geçirilmiş sürümüdür.</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20531\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:1;a:6:{s:4:\"data\";s:57:\"\n		\n		\n		\n		\n		\n				\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:25:\"Sayılarla Güzel Hosting\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:46:\"https://www.wp-tr.org/sayilarla-guzel-hosting/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Fri, 14 Jun 2024 13:30:00 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:1:{i:0;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2024\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20526\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:486:\"Sayılarla WordCamp Avrupa 2023 yazımızda geçen yıla ait istatistikler paylaşmıştık. 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Bu yazımızda sponsorumuz olan <a href=\"https://www.guzel.net.tr\">Güzel Hosting</a> ile ilgili çeşitli istatistikleri paylaşacağız.</p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-scaled.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"760\" src=\"https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-1024x760.jpg\" alt=\"\" class=\"wp-image-20528\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-1024x760.jpg 1024w, https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-200x148.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-768x570.jpg 768w, https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-1536x1140.jpg 1536w, https://www.wp-tr.org/wp-content/uploads/2024/06/sayilarla-guzel-hosting-02-2048x1520.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" /></a></figure>\n\n\n\n<p>Güzel Hosting, 2008 yılından bu yana &#8220;<strong>en uygun ücretlerle en iyi hizmeti sunabilmek</strong>&#8221; anlayışıyla faaliyet göstermektedir. 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Her gün altyapı güçlendirmeleri ve geliştirmeler yaparak, müşterilerine daha iyi hizmet sunmak için aralıksız çalışıyorlar.</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20526\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:2;a:6:{s:4:\"data\";s:57:\"\n		\n		\n		\n		\n		\n				\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:33:\"Katılımcı gününün ardından\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:49:\"https://www.wp-tr.org/katilimci-gununun-ardindan/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Fri, 14 Jun 2024 08:00:00 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:1:{i:0;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2024\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20521\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:490:\"Her yıl, WordCamp Avrupa başlamadan önce (ya da bazen sonra) bir günlük katılımcı günü etkinliği düzenleniyor. WordPress&#8217;e gönül vermiş kişiler bir araya gelerek, bir günlük süre içerisinde WordPress&#8217;e olabildiğince katkıda bulunmaya çalışıyorlar. Bu yıl katılımcı gününe katılım o kadar fazlaydı ki, katılımcı sayısını sınırlandırmak ve bilet ile katılım yaptırmak durumunda kalındı. 700&#8217;ü aşkın gönüllü 24 [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:3552:\"\n<p>Her yıl, WordCamp Avrupa başlamadan önce (ya da bazen sonra) bir günlük katılımcı günü etkinliği düzenleniyor. WordPress&#8217;e gönül vermiş kişiler bir araya gelerek, bir günlük süre içerisinde WordPress&#8217;e olabildiğince katkıda bulunmaya çalışıyorlar.</p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-scaled.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-1024x683.jpg\" alt=\"\" class=\"wp-image-20522\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-1024x683.jpg 1024w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-200x133.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-768x512.jpg 768w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-1536x1024.jpg 1536w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-01-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" /></a></figure>\n\n\n\n<p>Bu yıl katılımcı gününe katılım o kadar fazlaydı ki, katılımcı sayısını sınırlandırmak ve bilet ile katılım yaptırmak durumunda kalındı. 700&#8217;ü aşkın gönüllü 24 farklı grupta tüm gün boyunca WordPress&#8217;e katkı sağladılar.</p>\n\n\n\n<h2 class=\"wp-block-heading\">Gruplar</h2>\n\n\n\n<p>Bu yılki gruplar aşağıdaki gibiydi;</p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>WordPress Coding Standards (WordPress Kodlama Standartları)</li>\n\n\n\n<li>Core (Çekirdek)</li>\n\n\n\n<li>Design (Tasarım)</li>\n\n\n\n<li>Mobile (Mobil)</li>\n\n\n\n<li>Accessibility (Erişilebilirlik)</li>\n\n\n\n<li>Polyglots (Çok Dillilik)</li>\n\n\n\n<li>Support (Destek)</li>\n\n\n\n<li>Documentation (Dokümantasyon)</li>\n\n\n\n<li>Themes (Temalar)</li>\n\n\n\n<li>Plugins (Eklentiler)</li>\n\n\n\n<li>Community (Topluluk)</li>\n\n\n\n<li>Meta (Meta)</li>\n\n\n\n<li>Training (Eğitim)</li>\n\n\n\n<li>Test (Test)</li>\n\n\n\n<li>TV (TV)</li>\n\n\n\n<li>Marketing (Pazarlama)</li>\n\n\n\n<li>CLI (Komut Satırı Arayüzü)</li>\n\n\n\n<li>Hosting (Hosting)</li>\n\n\n\n<li>Tide (Tide)</li>\n\n\n\n<li>Openverse (Openverse)</li>\n\n\n\n<li>Photos (Fotoğraflar)</li>\n\n\n\n<li>Core Performance (Çekirdek Performansı)</li>\n\n\n\n<li>Sustainability (Sürdürülebilirlik)</li>\n\n\n\n<li>Diversity, Equity, Inclusion, and Belonging (DEIB) Working Group (Çeşitlilik, Eşitlik, Kapsayıcılık ve Aidiyet Çalışma Grubu)</li>\n</ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"730\" src=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02-1024x730.jpg\" alt=\"\" class=\"wp-image-20524\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02-1024x730.jpg 1024w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02-200x143.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02-768x548.jpg 768w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02-1536x1095.jpg 1536w, https://www.wp-tr.org/wp-content/uploads/2024/06/katilimci-gunu-02.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" /></a></figure>\n\n\n\n<p>Uzaktan katılımın da sağlandığı günün sonunda bir çok grup harika işler başardılar. Biz de çeviri konusunda çalışarak günün sonunda bir çok farklı tema ve eklentisinin çevirisini yaparak, 6.000&#8217;in üzerinde dizenin çevirisini tamamladık.</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20521\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:3;a:6:{s:4:\"data\";s:60:\"\n		\n		\n		\n		\n		\n				\n		\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Sayılarla WordCamp Avrupa 2023\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:53:\"https://www.wp-tr.org/sayilarla-wordcamp-avrupa-2023/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Wed, 12 Jun 2024 12:35:56 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:2:{i:0;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2023\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:1;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2024\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20518\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:504:\"WordCamp Avrupa 2023, 94 ülkeden 2.545 WordPress meraklısını Atina&#8217;da bir araya getiren, büyük bir WordPress etkinliğiydi. Özellikle pandemi sonrası fiziksel etkinliklerin tekrar hız kazandığı bir dönemde, küresel erişimini ortaya serecek nitelikle görkemli bir etkinlik oldu. WordCamp Avrupa ilham verici ve bilgilendirici bir etkinlik olduğunu kanıtlarcasına WordPress topluluğunu güçlendirirken, trendler, yeni yaklaşımlar ve gelecekteki değişikliklere kapı [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:4105:\"\n<p>WordCamp Avrupa 2023, 94 ülkeden 2.545 WordPress meraklısını Atina&#8217;da bir araya getiren, büyük bir WordPress etkinliğiydi. Özellikle pandemi sonrası fiziksel etkinliklerin tekrar hız kazandığı bir dönemde, küresel erişimini ortaya serecek nitelikle görkemli bir etkinlik oldu.</p>\n\n\n\n<p>WordCamp Avrupa ilham verici ve bilgilendirici bir etkinlik olduğunu kanıtlarcasına WordPress topluluğunu güçlendirirken, trendler, yeni yaklaşımlar ve gelecekteki değişikliklere kapı araladı.</p>\n\n\n\n<p>Tamamen şeffaf bir etkinlik oluşturma mottosunu koruyarak, verileri inceledik ve bilmek istediğiniz sayıları sizler için derledik.</p>\n\n\n\n<h2 class=\"wp-block-heading\">Katılımcılar</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2.545 kişi etkinliğe katıldı</li>\n\n\n\n<li>90 ülke temsil edildi</li>\n\n\n\n<li>1.400 kişi ilk kez katıldı</li>\n\n\n\n<li>110 mikro sponsorluk</li>\n\n\n\n<li>222 vize mektubu oluşturuldu</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Gönüllüler</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>142 gönüllü</li>\n\n\n\n<li>40 ülke temsil edildi</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Organizatörler</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>98 organizatör</li>\n\n\n\n<li>21 ülke temsil edildi</li>\n\n\n\n<li>11 farklı takım</li>\n\n\n\n<li>13 takım lideri</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Medya</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>10 medya ortağı</li>\n\n\n\n<li>11 medya sponsoru</li>\n\n\n\n<li>Sosyal medya paylaşımlarından 23,2 milyon kişiye ulaşıldı</li>\n\n\n\n<li>14.000 etkileşim</li>\n\n\n\n<li>2.000&#8217;den fazla Twitter bahsetmesi</li>\n\n\n\n<li>4.000&#8217;den fazla sosyal medya içerik paylaşımı</li>\n\n\n\n<li>12.200&#8217;den fazla beğeni</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fotoğraf</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Etkinlik sırasında 28.000 fotoğraf çekildi (tekrar eden fotoğraflar çıkartıldığında) ve 4.900&#8217;u Flickr hesabımıza yüklendi!</li>\n\n\n\n<li>15 fotoğrafçı</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Konuşmacılar</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>102 konuşmacı</li>\n\n\n\n<li>29 ülke temsil edildi</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Temsil edilen ülkeler</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bangladeş 1</li>\n\n\n\n<li>Brezilya 1</li>\n\n\n\n<li>Hırvatistan 1</li>\n\n\n\n<li>Estonya 1</li>\n\n\n\n<li>Yunanistan 1</li>\n\n\n\n<li>Japonya 1</li>\n\n\n\n<li>Litvanya 1</li>\n\n\n\n<li>Polonya 1</li>\n\n\n\n<li>Portekiz 1</li>\n\n\n\n<li>Slovenya 1</li>\n\n\n\n<li>Vietnam 1</li>\n\n\n\n<li>Zimbabve 1</li>\n\n\n\n<li>Avustralya 2</li>\n\n\n\n<li>Kanada 2</li>\n\n\n\n<li>Kosta Rika 2</li>\n\n\n\n<li>İsveç 2</li>\n\n\n\n<li>İsviçre 2</li>\n\n\n\n<li>Hindistan 3</li>\n\n\n\n<li>İtalya 3</li>\n\n\n\n<li>Sırbistan 3</li>\n\n\n\n<li>Güney Afrika 3</li>\n\n\n\n<li>İsrail 4</li>\n\n\n\n<li>Bulgaristan 6</li>\n\n\n\n<li>Almanya 8</li>\n\n\n\n<li>Hollanda 9</li>\n\n\n\n<li>Birleşik Krallık 9</li>\n\n\n\n<li>İspanya 11</li>\n\n\n\n<li>ABD 21</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Sponsorlar</h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>64 sponsor</li>\n\n\n\n<li>Porto&#8217;da sponsor olan ve Atina&#8217;da da sponsorlar %56,25 oranına sahipken, sponsorların %43,75 kadarı bu sene WordCamp Avrupa&#8217;ya ilk kez sponsor oldular.</li>\n</ul>\n\n\n\n<h2 class=\"wp-block-heading\">Katılımcı Günü</h2>\n\n\n\n<p>658 Katılımcı<br>144 Yeni katılımcı<br>23 Takım</p>\n\n\n\n<h2 class=\"wp-block-heading\">Sonuç</h2>\n\n\n\n<p>Rakamlar bir araya geliyor ve sayıları oluşturuyorlar. Etkileyici bir hikaye anlatıyor olabilirler, ancak olayı dikkat çekici kılan insanlardır. 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Farklı ülke ve şehirlerde düzenlenen etkinlik her sene 3.000 civarında katılımcıyla üç gün sürüyor. WordCamp Avrupa&#8217;da ne yapılır? WordCamp Avrupa&#8217;da çok fazla etkinlik gerçekleşir ve bu yılki etkinlik de geçtiğimiz yıllardan farklı olmayacaktır. Üç [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:3008:\"\n<p>WordCamp Avrupa, gündelik kullanıcılardan çekirdek geliştiricilere kadar WordPress meraklılarının bir araya geldiği, gayri resmi ve topluluk tarafından organize edilen bir buluşmadır. Farklı ülke ve şehirlerde düzenlenen etkinlik her sene 3.000 civarında katılımcıyla üç gün sürüyor.</p>\n\n\n\n<h2 class=\"wp-block-heading\">WordCamp Avrupa&#8217;da ne yapılır?</h2>\n\n\n\n<p>WordCamp Avrupa&#8217;da çok fazla etkinlik gerçekleşir ve bu yılki etkinlik de geçtiğimiz yıllardan farklı olmayacaktır. Üç gün boyunca gerçekleşecek birçok konuşma, birçok uygulamalı oturum ve atölye çalışması ile katılımcılar kendilerini eğitme şansına ve diğer katılımcılarla ağ kurma fırsatına sahip olacaklar.</p>\n\n\n\n<p>Son yıllarda etkinliğin hayli büyümesiyle beraber konuşmalar birden çok sahnede yer almaya başladılar. Bu yıl üç ayrı sahnede bir çok konuşmacı, konuşmalarını sunacaklar. 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WCEU, eski ve yeni arkadaşlarla tanışmak için harika bir yer.</p>\n\n\n\n<h2 class=\"wp-block-heading\">Katkıda Bulunma</h2>\n\n\n\n<p>Konferansa ek olarak, ilk gün <a href=\"https://europe.wordcamp.org/2024/contributor-day/\" target=\"_blank\" rel=\"noreferrer noopener\">Katılımcı Günü</a> adıyla hem yeni, hem de deneyimli topluluk üyelerinin bir araya gelip WordPress projesine katılmanın farklı yollarını öğrendiği özel bir gün düzenleniyor.</p>\n\n\n\n<p>Katılımcı Günü herkese açık olmasına rağmen, yoğun talep nedeniyle bu yıl kayıt olanlarla sınırlandırıldı. Yine de 700 civarında WordPress sever katılımcı günü için kaydolmuş durumda!</p>\n\n\n\n<h2 class=\"wp-block-heading\">WordPress Türkiye olarak ne yapıyoruz?</h2>\n\n\n\n<p>Geçmiş yıllarda olduğu gibi, bu yıl da WordCamp Avrupa etkinliği ile ilgili haberleri size taşımaya çalışıyoruz. 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Sponsorumuzun küçük sürprizleri olacak!</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20514\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:5;a:6:{s:4:\"data\";s:57:\"\n		\n		\n		\n		\n		\n				\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:34:\"WordCamp Avrupa’da neler oluyor?\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:53:\"https://www.wp-tr.org/wordcamp-avrupada-neler-oluyor/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Sat, 10 Jun 2023 07:05:19 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:1:{i:0;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2023\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20449\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:448:\"Bu yıl Atina&#8217;da düzenlenen WordCamp Avrupa etkinliği Atina&#8217;nın en büyük konferans merkezi olan Megaron Atina Uluslararası Konferans Merkezinde (Megaron Athens International Conference Centre &#8211; MAICC) düzenleniyor. Şehrin merkezinde yer alan konferans merkezi toplamda 143.000 metrekarelik bir alana sahip, 18 adet toplantı alanı ile birlikte geniş bir sergi ve fuaye alanıyla da hizmet veriyor. Sadece sergi [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:5157:\"\n<p>Bu yıl Atina&#8217;da düzenlenen WordCamp Avrupa etkinliği Atina&#8217;nın en büyük konferans merkezi olan Megaron Atina Uluslararası Konferans Merkezinde (Megaron Athens International Conference Centre &#8211; MAICC) düzenleniyor. Şehrin merkezinde yer alan konferans merkezi toplamda 143.000 metrekarelik bir alana sahip, 18 adet toplantı alanı ile birlikte geniş bir sergi ve fuaye alanıyla da hizmet veriyor. Sadece sergi ve fuaye alanları toplamda 12.000 metrekarelik bir alana sahip. WordCamp Avrupa etkinliği de bu geniş alanı en güzel şekilde kullanıyor.</p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2023/06/maicc.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https://www.wp-tr.org/wp-content/uploads/2023/06/maicc-1024x768.jpg\" alt=\"\" class=\"wp-image-20450\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2023/06/maicc-1024x768.jpg 1024w, https://www.wp-tr.org/wp-content/uploads/2023/06/maicc-200x150.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2023/06/maicc-768x576.jpg 768w, https://www.wp-tr.org/wp-content/uploads/2023/06/maicc.jpg 1434w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" /></a></figure></div>\n\n\n<p>Etkinliğe Avrupa&#8217;nın bir çok ülkesinden 1.500&#8217;ün üzerinde katılımcı katılıyor. Üç konferans salonunda konuşmalar devam ederken iki konferans salonu da atölye çalışmaları için ayrılmış durumda. Ayrıca bir salon da aile olarak gelmiş katılımcıların çocukları için ayrılmış durumda ve mini bir WordCamp de burada devam ediyor.</p>\n\n\n\n<p>Konferans salonlarının hemen dışında, fuaye alanında ve koridorlarda etkinliğe sponsor olan firmaların standları yer alıyor. Oldukça fazla sayıda sponsor olduğu için bu alanlar bir pazar alanı havası taşıyor.</p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2023/06/fuaye.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"563\" src=\"https://www.wp-tr.org/wp-content/uploads/2023/06/fuaye.jpg\" alt=\"\" class=\"wp-image-20451\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2023/06/fuaye.jpg 1000w, https://www.wp-tr.org/wp-content/uploads/2023/06/fuaye-200x113.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2023/06/fuaye-768x432.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" /></a></figure>\n\n\n\n<p>Birçok firma, ürünlerini tanıtmak ve katılımcılarla bağ kurmak amacıyla çeşitli çekilişler ve hediyeler düzenliyor. Katılımcılar hem WordPress ekosistemini daha yakından tanıma fırsatı buluyor hem de yeni işbirlikleri için adımlar atabiliyorlar. WordCamp ekibi de etkileşimi en üst düzeyde tutabilmek, insanların daha kolay birbirleriyle iletişime geçebilmelerini sağlamak için bir oyun eklemiş. Kayıtta size dört adet kartpostal veriliyor. Dördü de birbirinin aynı. Fakat başka katılımcılarda farklı tasarıma sahip kartpostallar var. Konuşup, tanışıp kartpostal takası yapabiliyorsunuz. İletişimi başlatmak için harika bir strateji. Ayrıca kartpostal olmaları da uzaklarda yaşayan sevdiklerinize küçük bir sürpriz yapmanız için sizi tetikliyor.</p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2023/06/canli-yayin.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"517\" src=\"https://www.wp-tr.org/wp-content/uploads/2023/06/canli-yayin.jpg\" alt=\"\" class=\"wp-image-20453\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2023/06/canli-yayin.jpg 1000w, https://www.wp-tr.org/wp-content/uploads/2023/06/canli-yayin-200x103.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2023/06/canli-yayin-768x397.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" /></a></figure>\n\n\n\n<p>Her bir konferans salonunda devam eden etkinliklerin listesine <a href=\"https://europe.wordcamp.org/2023/schedule/\" target=\"_blank\" rel=\"noreferrer noopener\">buradan</a>, etkinlikleri canlı olarak seyretmek isterseniz de canlı yayın listesine buradan <a href=\"https://europe.wordcamp.org/2023/live-streaming/\" target=\"_blank\" rel=\"noreferrer noopener\">ulaşabilirsiniz</a>.</p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2023/06/guzelhosting-logo.webp\"><img loading=\"lazy\" decoding=\"async\" width=\"278\" height=\"47\" src=\"https://www.wp-tr.org/wp-content/uploads/2023/06/guzelhosting-logo.webp\" alt=\"\" class=\"wp-image-20442\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2023/06/guzelhosting-logo.webp 278w, https://www.wp-tr.org/wp-content/uploads/2023/06/guzelhosting-logo-200x34.webp 200w\" sizes=\"auto, (max-width: 278px) 100vw, 278px\" /></a></figure></div>\n\n\n<p>Etkinliğe katılım, bu bilgileri size aktarmamızı sağlayan sponsorumuz Güzel Hosting&#8217;e bir kere daha teşekkür ederiz. <a href=\"https://twitter.com/WP_Turkiye/status/1667124693382332418\" target=\"_blank\" rel=\"noreferrer noopener\">Twitter</a>&#8216;da ve Facebook&#8217;da devam eden iki ayrı çekiliş ile WP-Mini paketi kazanma fırsatı devam ediyor.</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20449\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:6;a:6:{s:4:\"data\";s:57:\"\n		\n		\n		\n		\n		\n				\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:23:\"Yeniden WordCamp Avrupa\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:46:\"https://www.wp-tr.org/yeniden-wordcamp-avrupa/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Thu, 08 Jun 2023 10:12:40 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:1:{i:0;a:5:{s:4:\"data\";s:20:\"WordCamp Avrupa 2023\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20445\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:458:\"Tekrar Merhaba! Ben Emre Erkan. 2005 yılından beri aktif olarak WordPress kullanıyor ve 2008 yılından beri WordPress Türkiye ekibini yönetiyorum. Türkçe paketin hazırlanması, topluluk yönetimi, etkinliklerin düzenlenmesi, WordPress.org ile iletişim gibi bir çok alanda gönüllü olarak çalışıyorum. WordCamp Avrupa 2023 bugün başlıyor. Geçen yıllarda olduğu gibi bu yıl da üç gün sürecek etkinliği WordPress Türkiye [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:8553:\"\n<figure class=\"wp-block-image size-full\"><a href=\"https://www.wp-tr.org/wp-content/uploads/2023/06/baslangic.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"750\" src=\"https://www.wp-tr.org/wp-content/uploads/2023/06/baslangic.jpg\" alt=\"\" class=\"wp-image-20446\" srcset=\"https://www.wp-tr.org/wp-content/uploads/2023/06/baslangic.jpg 1000w, https://www.wp-tr.org/wp-content/uploads/2023/06/baslangic-200x150.jpg 200w, https://www.wp-tr.org/wp-content/uploads/2023/06/baslangic-768x576.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" /></a></figure>\n\n\n\n<h2 class=\"wp-block-heading\">Tekrar Merhaba!</h2>\n\n\n\n<p>Ben Emre Erkan. 2005 yılından beri aktif olarak WordPress kullanıyor ve 2008 yılından beri WordPress Türkiye ekibini yönetiyorum. Türkçe paketin hazırlanması, topluluk yönetimi, etkinliklerin düzenlenmesi, WordPress.org ile iletişim gibi bir çok alanda gönüllü olarak çalışıyorum.</p>\n\n\n\n<p>WordCamp Avrupa 2023 bugün başlıyor. Geçen yıllarda olduğu gibi bu yıl da üç gün sürecek etkinliği WordPress Türkiye takipçilerine aktarmak için <a rel=\"noreferrer noopener\" href=\"https://www.guzel.net.tr\" target=\"_blank\">Güzel Hosting</a> sponsorluğunda Atina&#8217;da olacağım. Blog yazıları, Facebook üzerinden canlı yayınlar ve sosyal medya paylaşımları ile elimden geldiğince etkinliği sizlere aktarmaya çalışacağım.</p>\n\n\n\n<ul class=\"wp-block-social-links is-style-default is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-1 wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a href=\"https://www.facebook.com/WPTurkiye/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http://www.w3.org/2000/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"></path></svg><span class=\"wp-block-social-link-label screen-reader-text\">Facebook</span></a></li>\n\n<li class=\"wp-social-link 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sunma anlayışıyla sektörde öncü bir şirket olarak faaliyet göstermektedir. Müşterilerinin işleri ve web sitelerinin ne kadar önemli olduğunun farkında olan Güzel Hosting, 365 gün 24 saat çalışarak her soruna en hızlı şekilde müdahale etmekte ve %99 uptime garantisini aşan bir oranda çalışmayı sağlamaktadır. Şeffaf ve özverili yaklaşımları, müşterilerin güvenini kazanmada en önemli faktörlerdir. Güzel Hosting, sürekli olarak geleceğe yatırım yaparak altyapısını güçlendirmekte ve müşterilerine daha iyi hizmet sunabilmek için kendilerine özgü sistemler ve yazılımlar geliştirmektedir. Her geçen gün ekibini de büyüterek sürekli gelişmeyi hedeflemektedir.</p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20445\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:7;a:6:{s:4:\"data\";s:63:\"\n		\n		\n		\n		\n		\n				\n		\n		\n\n					\n										\n					\n		\n		\n\n\n\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:7:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:22:\"WordPress Türkçe 5.5\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:43:\"https://www.wp-tr.org/wordpress-turkce-5-5/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Wed, 12 Aug 2020 09:43:35 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:2:{i:0;a:5:{s:4:\"data\";s:14:\"Güncellemeler\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:1;a:5:{s:4:\"data\";s:8:\"Haberler\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20331\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:518:\"İşte burada! Billy Eckstine anısına “Eckstine” olarak isimlendirilmiş bu son ve harika WordPress sürümünü indirebilir ya da panelinizden güncelleme yapabilirsiniz. Hız Geç yüklenen görseller sayesinde yazı ve sayfalarınız daha hızlı hissedilecek. Görseller hikayelerinizde harika bir etki yaratabiliyor fakat bazen sitenizi yavaşlatabiliyor. WordPress 5.5 ile görseller tarayıcının görünür alanına kaydırıldıklarında görünür oluyorlar. Bu olayın teknik karşılığı [&#8230;]\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:9:\"enclosure\";a:3:{i:0;a:5:{s:4:\"data\";s:0:\"\";s:7:\"attribs\";a:1:{s:0:\"\";a:3:{s:3:\"url\";s:48:\"https://s.w.org/images/core/5.5/auto-updates.mp4\";s:6:\"length\";s:6:\"238264\";s:4:\"type\";s:9:\"video/mp4\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:1;a:5:{s:4:\"data\";s:0:\"\";s:7:\"attribs\";a:1:{s:0:\"\";a:3:{s:3:\"url\";s:50:\"https://s.w.org/images/core/5.5/block-patterns.mp4\";s:6:\"length\";s:7:\"3518792\";s:4:\"type\";s:9:\"video/mp4\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:2;a:5:{s:4:\"data\";s:0:\"\";s:7:\"attribs\";a:1:{s:0:\"\";a:3:{s:3:\"url\";s:56:\"https://s.w.org/images/core/5.5/inline-image-editing.mp4\";s:6:\"length\";s:7:\"3145140\";s:4:\"type\";s:9:\"video/mp4\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:32:\"http://purl.org/dc/elements/1.1/\";a:1:{s:7:\"creator\";a:1:{i:0;a:5:{s:4:\"data\";s:10:\"Emre Erkan\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:40:\"http://purl.org/rss/1.0/modules/content/\";a:1:{s:7:\"encoded\";a:1:{i:0;a:5:{s:4:\"data\";s:13833:\"\n<p>İşte burada! Billy Eckstine anısına “Eckstine” olarak isimlendirilmiş bu son ve harika WordPress sürümünü <a rel=\"noreferrer noopener\" href=\"https://tr.wordpress.org/download/\" target=\"_blank\">indirebilir</a> ya da panelinizden güncelleme yapabilirsiniz.</p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https://wordpress.org/news/files/2020/08/Billy_duotone-1000px_quiche-sans-top.png\" alt=\"\" class=\"wp-image-8930\"/></figure>\n\n\n\n<div class=\"wp-block-cover has-background-dim\" style=\"background-color:#f2edd4;min-height:300px;aspect-ratio:unset;\"><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center has-black-color has-text-color has-background has-large-font-size\" style=\"background-color:#f2edd4\">WordPress 5.5 karşınızda.</p>\n\n\n\n<h3 class=\"has-text-align-center has-black-color has-text-color wp-block-heading\">WordPress 5.5 sitenizin üç ana alanda yeni güçlere kavuşmasını sağlayacak:<br>hız, arama ve güvenlik..</h3>\n</div></div>\n\n\n\n<div class=\"wp-block-columns has-white-background-color has-background is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:96%\">\n<h2 class=\"wp-block-heading\">Hız</h2>\n\n\n\n<p><strong>Geç yüklenen görseller sayesinde yazı ve sayfalarınız daha hızlı hissedilecek.</strong></p>\n\n\n\n<p>Görseller hikayelerinizde harika bir etki yaratabiliyor fakat bazen sitenizi yavaşlatabiliyor.</p>\n\n\n\n<p>WordPress 5.5 ile görseller tarayıcının görünür alanına kaydırıldıklarında görünür oluyorlar. 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Örneğin:</p>\n\n\n\n<figure class=\"wp-block-video\"><video controls src=\"https://s.w.org/images/core/5.5/block-patterns.mp4\"></video></figure>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-4 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Blok desenleri</h3>\n\n\n\n<p>Yeni blok desenleri, hikayenize uyacak şekilde karıştırıp eşleştirebileceğiniz metin ve ortam kombinasyonlarını kullanarak karmaşık, güzel düzenler oluşturmayı basit ve eğlenceli hale getirir.</p>\n\n\n\n<p>Ayrıca blok desenlerini geniş bir eklenti ve tema seçkisinde bulabilirsiniz, ki zaman içinde daha çoğu da gelecek. İstediğinizi tek bir yerden seçin — tıklayın ve ilerleyin!</p>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Yeni blok dizini</h3>\n\n\n\n<p>Artık ihtiyacınız olan bloğu bulmak her zamankinden kolay. Yeni blok dizini blok düzenleyici içinde gömülü durumda, böylece düzenleyiciyi terk etmeden sitenize yeni bloklar ekleyebileceksiniz.</p>\n\n\n\n<h3 class=\"wp-block-heading\">Satır içi görsel düzenleme</h3>\n\n\n\n<p>Fotoğraflarınızı doğrudan görsel bloğundan kırpın, döndürün ve yakınlaştırın. Görsellere çok fazla zaman harcıyorsanız, bu size zaman kazandırabilir!</p>\n</div>\n</div>\n\n\n\n<figure class=\"wp-block-video\"><video controls src=\"https://s.w.org/images/core/5.5/inline-image-editing.mp4\"></video></figure>\n\n\n\n<h3 class=\"wp-block-heading\">Ve çok daha fazlası.</h3>\n\n\n\n<p>Yukardakiler yüklemiş olduğunuz yeni blok düzenleyici özelliklerinin küçük bir parçası. Blok düzenleyiciyi açın ve keyfini çıkarın!</p>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n</div>\n\n\n\n<div class=\"wp-block-columns has-white-background-color has-background is-layout-flex wp-container-core-columns-is-layout-6 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:96%\">\n<h2 class=\"wp-block-heading\">Erişilebilirlik</h2>\n\n\n\n<p>Her dağıtım erişilebilir yayımlama deneyimine katkıda bulunuyor, ve bu WordPress 5.5 içinde geçerliliğini koruyor.</p>\n\n\n\n<p>Artık ortam ekranlarında ve modal pencerelerde bir satır metni seçmek yerine tek bir tuş ile bağlantıları kopyalayabilirsiniz.</p>\n\n\n\n<p>Meta kutularını tuş takımı ile de taşıyabilirsiniz, ve görsel düzenleyici içindeki yönergeleri size okuyabileceği için yardımcı cihazınız ile WordPress içinde görselleri düzenleyebilirsiniz.</p>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n</div>\n\n\n\n<div class=\"wp-block-columns has-black-color has-text-color has-background is-layout-flex wp-container-core-columns-is-layout-8 wp-block-columns-is-layout-flex\" style=\"background-color:#ebcd3d\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:96%\">\n<h2 class=\"wp-block-heading\">Geliştiriciler için</h2>\n\n\n\n<p>5.5 ayrıca geliştiriciler için büyük bit dğeişiklik kutusu getiriyor.</p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">REST API içinde sunucu taraflı kayıtlı bloklar</h3>\n\n\n\n<p>Blok tipi uç noktalarının eklenmesi demek, JavaScript uygulamalarının (blok düzenleyici gibi) sunucuda kayıtlı herhangi bir blok ile ilgili tanımları alabilmesini sağlıyor.</p>\n\n\n\n<h3 class=\"wp-block-heading\">Ortamları tanımlama</h3>\n\n\n\n<p>WordPress artık sitenin ortam tipine ait standardize edilmiş bir tanıma (test, canlı vb.) sahip. <code>wp_get_environment_type()</code> ile bu tanımı edinin ve sadece gerekli kodu çalıştırın.</p>\n\n\n\n<h3 class=\"wp-block-heading\">Panel simgeleri</h3>\n\n\n\n<p>Panel simgeleri 5.5 ile beraber son bir güncelleme aldı. 26 simge ve 29 blok düzenleyici simgesi eklendi.</p>\n\n\n\n<h3 class=\"wp-block-heading\">Şablon dosyalarına veri aktarma</h3>\n\n\n\n<p>Şablon yükleme işlevleri (<code>get_header()</code>, <code>get_template_part()</code> vb.) artık yeni bir $args argümanına sahip. Böylece o şablonlara dizi olarak tonla veri aktarabilirsiniz. .</p>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Geliştiriciler için daha fazla değişiklik</h3>\n\n\n\n<ul class=\"wp-block-list\"><li>PHPMailer kütüphanesi büyük bir güncelleme aldı, 5.2.27 sürümünden 6.1.6 sürümüne geçti.</li><li>Aertık <code>redirect_guess_404_permalink()</code> için çok daha incelikli bir kontrole sahipsiniz.</li><li>PHP OPcache kullanan siteler daha güvenilir önbellek geçersizleştirme sonuçları alacaklar, bu da güncellemeler sırasında kullanılacak yeni <code>wp_opcache_invalidate()</code> işlevi sayesinde (eklentiler ve temalar dahil). </li><li>Kategori sınıflandırması ile ilişkilendirilmiş özel yazı tipleri artık desteklenen varsayılan terime dahil olabilir.</li><li><code>register_taxonomy()</code> içindeki özel sınıflandırmalar için varsayılan terimler artık belirtilebiliyor.</li><li>REST API artık resmi olarak <code>register_meta()</code> üzerinden varsayılan meta verileri için değerler belirlenebilmesini destekliyor.</li><li>Şu tümleşik paketlenmiş kütüphanelerin güncellenmiş sürümlerini bulacaksınız: SimplePie, Twemoji, Masonry, imagesLoaded, getID3, Moment.js, ve clipboard.js.</li></ul>\n</div>\n</div>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n</div>\n\n\n\n<div class=\"wp-block-columns has-white-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:96%\">\n<h2 class=\"wp-block-heading\">Ekip</h2>\n\n\n\n<p>Bu sürüme liderlik edenler: <a rel=\"noreferrer noopener\" href=\"http://ma.tt/\" target=\"_blank\">Matt Mullenweg</a>,&nbsp;<a rel=\"noreferrer noopener\" href=\"https://profiles.wordpress.org/whyisjake\" target=\"_blank\">Jake Spurlock,</a> ve <a rel=\"noreferrer noopener\" href=\"https://dream-encode.com/blog/\" target=\"_blank\">David Baumwald</a>. Ayrıca kendilerine aşağıdaki dağıtım ekibi de büyük bir coşkuyla destek verdiler:</p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Düzenleyici teknolojisi</strong> Ella Van Durpe (@ellatrix)</li><li><strong>Düzenleyici tasarımı</strong>: Michael Arestad (@michael-arestad)</li><li><strong>Çekirdek teknolojisi</strong>: Sergey Biryukov (@sergeybiryukov)</li><li><strong>Ortam teknolojisi: </strong>Andrew Ozz (@azaozz)</li><li><strong>Erişilebilirlik teknolojisi</strong>: JB Audras (@audrasjb)</li><li><strong>Belgeler koordinatörü</strong>:&nbsp;Justin Ahinon (@justinahinon)</li><li><strong>Pazarlama/İletişim koordinatörü</strong>: Mary Baum (@marybaum)</li></ul>\n\n\n\n<p>Ayrıca yukardaki ekibe <strong>805 kişilik gönüllü kaıtılımcıları</strong> da eklememiz lazım, ki bu katılımcılar  <strong><a rel=\"noreferrer noopener\" href=\"https://core.trac.wordpress.org/milestone/5.5\" target=\"_blank\">523</a>&#8216;den fazla bildirimi Trac üzerinden</strong> ve <strong>1660&#8217;den fazla çekme isteğini GitHub üzerinden</strong> yaparak katkı sağladılar.</p>\n\n\n\n<p><a href=\"https://wordpress.org/support/\">Destek forumlarında</a> gönüllü olarak katkıda bulunan tüm gönüllülere teşekkürler. Dünyanın her yerinden insanların sorularına cevap veriyorlar. İstek WordPress ile ilk kez tanışmış olun, ister uzun zamandır çözemediğiniz bir problem olsun&#8230; Bu dağıtımlar onlar sayesinde çok daha başarılı!</p>\n\n\n\n<p>Son olarak, WordPress 5.5 sürümünün 50&#8217;den fazla dilde kullanıcılara ulaşmasını sağlayan çevirmenlere de büyük bir teşekkür. Bu yazı yazılırken daha bir çok dil de kullanıma hazır hale getiriliyordu.</p>\n\n\n\n<p>Eğer daha fazlasını öğrenmek ve WordPress&#8217;e katkıda bulunmak isterseniz <a href=\"https://make.wordpress.org/\">Make WordPress</a> ya da <a href=\"https://make.wordpress.org/core/\">çekirdek geliştirici blog</a>unu ziyaret edebilirsiniz.</p>\n</div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\"></div>\n</div>\n\n\n\n<p></p>\n\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}s:30:\"com-wordpress:feed-additions:1\";a:1:{s:7:\"post-id\";a:1:{i:0;a:5:{s:4:\"data\";s:5:\"20331\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}}}}i:8;a:6:{s:4:\"data\";s:66:\"\n		\n		\n		\n		\n		\n				\n		\n		\n		\n		\n\n					\n										\n					\n		\n		\n			\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";s:5:\"child\";a:4:{s:0:\"\";a:6:{s:5:\"title\";a:1:{i:0;a:5:{s:4:\"data\";s:24:\"WordPress Türkçe 4.9.4\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"link\";a:1:{i:0;a:5:{s:4:\"data\";s:45:\"https://www.wp-tr.org/wordpress-turkce-4-9-4/\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:7:\"pubDate\";a:1:{i:0;a:5:{s:4:\"data\";s:31:\"Wed, 07 Feb 2018 10:24:34 +0000\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:8:\"category\";a:4:{i:0;a:5:{s:4:\"data\";s:14:\"Güncellemeler\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:1;a:5:{s:4:\"data\";s:5:\"4.9.4\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:2;a:5:{s:4:\"data\";s:18:\"WordPress Türkçe\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}i:3;a:5:{s:4:\"data\";s:24:\"WordPress Türkçe 4.9.4\";s:7:\"attribs\";a:0:{}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:4:\"guid\";a:1:{i:0;a:5:{s:4:\"data\";s:30:\"https://www.wp-tr.org/?p=20207\";s:7:\"attribs\";a:1:{s:0:\"\";a:1:{s:11:\"isPermaLink\";s:5:\"false\";}}s:8:\"xml_base\";s:0:\"\";s:17:\"xml_base_explicit\";b:0;s:8:\"xml_lang\";s:0:\"\";}}s:11:\"description\";a:1:{i:0;a:5:{s:4:\"data\";s:481:\"Merhaba arkadaşlar, WordPress Türkçe 4.9.4 şu an indirilebilir durumda. 4.9.3 sürümünde ortaya çıkan bir hata nedeniyle WordPress otomatik güncelleme sistemi çalışmaz duruma geldi ve bunun için 4.9.4 sürümü çıkartıldı. Ne var ki bir önceki sürümü etkileyen bu hata nedeniyle siteniz otomatik olarak 4.9.4 sürümüne güncellenemeyecektir. 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Ne var ki bir önceki sürümü etkileyen bu hata nedeniyle siteniz otomatik olarak 4.9.4 sürümüne güncellenemeyecektir. Sitenizin yönetim panelinde <strong>Başlangıç</strong> &gt; <strong>Güncellemeler</strong> bölümünden 4.9.4 sürümüne güncelleme yapabilirsiniz.</p>\n<h2>Son olarak</h2>\n<p>WordPress.org üzerindeki resmi 4.9.4 duyurusuna da <a href=\"https://wordpress.org/news/2018/02/wordpress-4-9-4-maintenance-release/\">buradan</a> ulaşabilirsiniz. Teknik detaylar ile ilgili çekirdek ekibin makalesine <a href=\"https://make.wordpress.org/core/2018/02/06/wordpress-4-9-4-release-the-technical-details/\">buradan</a> ulaşabilirsiniz.</p>\n<p>Yine her zaman olduğu gibi yükseltme yapmadan önce mutlaka veritabanınızın ve dosyalarınızın yedeğini almanızı öneriyoruz. 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They&#039;re very useful for people who are browsing with images turned off, and they&#039;re vital for people who use screen readers.</p><p>In fact, they&#039;re a requirement for valid HTML. The W3C validator will reject a web page that uses img tags without alt attributes.</p><p>Search engines also read the contents of alt tags, to better understand the content of the page. Using your keywords (or supporting terms) in alt attributes can help to improve your content&#039;s SERP ranking.</p>\";s:7:\"tooltip\";s:61:\"SEO analysis of the &quot;alt&quot; attribute for image tags.\";s:3:\"fix\";s:149:\"<p>Check your images for missing alt tags, and add useful descriptions to each image. Add your keywords or synonyms - but do it in a natural way.</p>\";s:7:\"kb_link\";s:63:\"https://rankmath.com/kb/seo-analysis/#image-alt-attributes-test\";s:4:\"data\";a:6:{i:0;s:146:\"<img src=\"https://www.davavergi.com/wp-content/uploads/2021/07/lll.png\" alt=\"\" title=\" - Anasayfa\" width=\"1284\" height=\"322\" style=\"height:322px\">\";i:1;s:111:\"<img src=\"https://www.davavergi.com/wp-content/themes/denge/images/customer.svg\" alt=\"\" width=\"80\" height=\"80\">\";i:2;s:111:\"<img src=\"https://www.davavergi.com/wp-content/themes/denge/images/customer.svg\" alt=\"\" width=\"80\" height=\"80\">\";i:3;s:111:\"<img src=\"https://www.davavergi.com/wp-content/themes/denge/images/customer.svg\" alt=\"\" width=\"80\" height=\"80\">\";i:4;s:111:\"<img src=\"https://www.davavergi.com/wp-content/themes/denge/images/customer.svg\" alt=\"\" width=\"80\" height=\"80\">\";i:5;s:111:\"<img src=\"https://www.davavergi.com/wp-content/themes/denge/images/customer.svg\" alt=\"\" width=\"80\" height=\"80\">\";}s:6:\"status\";s:4:\"fail\";s:7:\"message\";s:68:\"Some images on your homepage have no <code>alt</code> attribute. (6)\";}s:13:\"keywords_meta\";a:11:{s:7:\"test_id\";s:13:\"keywords_meta\";s:8:\"api_test\";b:1;s:5:\"title\";s:35:\"Keywords in Title &amp; Description\";s:8:\"category\";s:5:\"basic\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:1183:\"<p>The title and meta description play a vital role in SEO. Keywords that appear in these places are given a higher weight by Google&#039;s ranking algorithm - because the title and description are good indicators of the subject covered by the content.</p><p>In the search results, Google will display the page title as a link (the blue underlined text). It&#039;s the most visible part of a SERP listing, and it can make or break your click-through rates.</p><p>Google will sometimes display the description in the search results (as the text snippet). People tend to read the text snippets before they decide to click on a link, so a good description can attract readers like a magnet - increasing your click-through rates.</p><p>Click through rates are very important. A higher click-through rate will naturally result in more traffic. It also sends a quality signal to Google - if a high percentage of people click on a certain link, then Google will rank that listing higher. If very few people click, then the listing could drop off the page.</p><p>In this test, we check if the most common keywords found on your page are present in the title tag and the meta description.</p>\";s:7:\"tooltip\";s:72:\"SEO analysis of the HTML page&#039;s Title and meta description content.\";s:7:\"kb_link\";s:76:\"https://rankmath.com/kb/seo-analysis/#keywords-in-title-and-description-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:85:\"One or more common keywords were found in the title and description of your homepage.\";s:4:\"data\";a:2:{s:5:\"title\";a:2:{i:0;s:5:\"vergi\";i:1;s:4:\"dava\";}s:11:\"description\";a:2:{i:0;s:5:\"vergi\";i:1;s:4:\"dava\";}}}s:11:\"links_ratio\";a:11:{s:7:\"test_id\";s:11:\"links_ratio\";s:8:\"api_test\";b:1;s:5:\"title\";s:11:\"Links Ratio\";s:8:\"category\";s:5:\"basic\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:648:\"<p>External and internal links are both important for SEO.</p><p>Internal links pass PageRank around your site (PageRank is a metric that Google uses to measure the &quot;importance&quot; of web pages). They also establish topical relevance - when a page has backlinks from a page on a related topic, it helps it to rank higher for its keywords.</p><p>Google also expects to see external links in content. People like sites that link out to other high-quality resources on the web, and it&#039;s Google&#039;s goal to serve results that people like.</p><p>If your content has very few external links (or none) it can hurt its ranking potential.</p>\";s:7:\"tooltip\";s:62:\"SEO analysis of the ratio of internal links to external links.\";s:7:\"kb_link\";s:53:\"https://rankmath.com/kb/seo-analysis/#link-ratio-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:66:\"Your homepage has a correct number of internal and external links.\";s:4:\"data\";a:2:{s:8:\"internal\";i:32;s:8:\"external\";i:4;}}s:12:\"title_length\";a:11:{s:7:\"test_id\";s:12:\"title_length\";s:8:\"api_test\";b:1;s:5:\"title\";s:9:\"SEO Title\";s:8:\"category\";s:5:\"basic\";s:8:\"priority\";s:4:\"high\";s:11:\"description\";s:446:\"<p>HTML page titles play a vital role in SEO. Google gives special weight to keywords that appear in the title.</p><p>Words in a page title are a very good indication of the topics covered in a page of text.</p><p>Page titles are also used as the clickable text in search result pages. Therefore, it&#039;s important to optimize your titles for humans, too.</p><p>A well-optimized title contains your main keyword(s) and gets people to click.</p>\";s:7:\"tooltip\";s:44:\"SEO analysis of your site&#039;s HTML title.\";s:7:\"kb_link\";s:52:\"https://rankmath.com/kb/seo-analysis/#seo-title-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:59:\"The title of your homepage has 46 characters which is good.\";s:4:\"data\";s:49:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025\";}s:12:\"serp_preview\";a:11:{s:7:\"test_id\";s:12:\"serp_preview\";s:8:\"api_test\";b:1;s:5:\"title\";s:14:\"Search Preview\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:0:\"\";s:7:\"tooltip\";s:0:\"\";s:7:\"kb_link\";s:37:\"https://rankmath.com/kb/seo-analysis/\";s:6:\"status\";s:4:\"info\";s:7:\"message\";s:405:\"Here is how your site may appear in search results:<div class=\"serp-preview desktop-serp-preview\"><div class=\"serp-title\">Vergi İncelemesi Vergi Davası ve Cezaları 2025</div><div class=\"serp-url\">https://www.davavergi.com/</div><div class=\"serp-description\">Vergi İncelemesi Vergi Davası ve Cezaları 2025 E-Haciz Bilgi ve Destek Almak İçin Hemen Arayın Vergi Uzmanı İle Görüşürn</div></div>\";s:4:\"data\";a:3:{s:3:\"url\";s:26:\"https://www.davavergi.com/\";s:5:\"title\";s:49:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025\";s:11:\"description\";s:132:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025 E-Haciz Bilgi ve Destek Almak İçin Hemen Arayın Vergi Uzmanı İle Görüşürn\";}}s:19:\"mobile_serp_preview\";a:11:{s:7:\"test_id\";s:19:\"mobile_serp_preview\";s:8:\"api_test\";b:1;s:5:\"title\";s:21:\"Mobile Search Preview\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:0:\"\";s:7:\"tooltip\";s:0:\"\";s:7:\"kb_link\";s:37:\"https://rankmath.com/kb/seo-analysis/\";s:6:\"status\";s:4:\"info\";s:7:\"message\";s:423:\"Here is how your site may appear in search results on a mobile device:<div class=\"serp-preview mobile-serp-preview\"><div class=\"serp-title\">Vergi İncelemesi Vergi Davası ve Cezaları 2025</div><div class=\"serp-url\">https://www.davavergi.com/</div><div class=\"serp-description\">Vergi İncelemesi Vergi Davası ve Cezaları 2025 E-Haciz Bilgi ve Destek Almak İçin Hemen Arayın Vergi Uzmanı İle Görüşürn</div></div>\";s:4:\"data\";a:3:{s:3:\"url\";s:26:\"https://www.davavergi.com/\";s:5:\"title\";s:49:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025\";s:11:\"description\";s:132:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025 E-Haciz Bilgi ve Destek Almak İçin Hemen Arayın Vergi Uzmanı İle Görüşürn\";}}s:15:\"mobile_snapshot\";a:12:{s:7:\"test_id\";s:15:\"mobile_snapshot\";s:8:\"api_test\";b:1;s:5:\"title\";s:15:\"Mobile Snapshot\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:790:\"<p>Here&#039;s a snapshot of how your site looks on a mobile device - we&#039;ve used the most common dimensions.</p><p>Sites that look good on desktop computers can look terrible on mobile devices. They can also suffer from usability issues.</p><p>Google&#039;s algorithm uses a very advanced set of tests to analyze how your site performs on mobile devices. It has a comprehensive checklist of usability issues to check for, such as link size (smaller links are harder to click accurately on a tiny screen).</p><p>Google gives a ranking boost to sites that support mobile devices (especially for searches from a phone or tablet).</p><p>Improving your site&#039;s appearance and usability on mobile devices will also improve your user engagement, which should result in higher revenue.</p>\";s:7:\"tooltip\";s:58:\"A snapshot of how your content appears on a mobile device.\";s:3:\"fix\";s:319:\"<p>Use a theme or template with great mobile support. If you&#039;re using a custom theme, use Google&#039;s free PageSpeed Insights tools to test the mobile performance and usability issues. Fix every point that PageSpeed reports - these are all factors that can hurt your site&#039;s rankings for mobile searches.</p>\";s:7:\"kb_link\";s:37:\"https://rankmath.com/kb/seo-analysis/\";s:6:\"status\";s:4:\"info\";s:7:\"message\";s:114:\"<img src=\"https://image.thum.io/get/auth/3406-rmthumb/iphone6/https://www.davavergi.com/\" style=\"max-width:100%;\">\";s:4:\"data\";s:78:\"https://image.thum.io/get/auth/3406-rmthumb/iphone6/https://www.davavergi.com/\";}s:9:\"canonical\";a:11:{s:7:\"test_id\";s:9:\"canonical\";s:8:\"api_test\";b:1;s:5:\"title\";s:13:\"Canonical Tag\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:4:\"high\";s:11:\"description\";s:2197:\"<p>Under the original vision of the web, every HTML document was unique and had a single URL. As the web grew, we quickly learned that that presumption is false.</p><p>Often, a web page can be accessed using many URLs. In other words, a web server will serve the same content for different URLs. For instance, WordPress uses a permalink structure with variables in the URL, like this: https://somesite.com/?p=10</p><p>These variables tell WordPress which page or post you want to read. Of course, it&#039;s not very pretty or SEO friendly, so WordPress allows you to change the permalink structure to virtually anything you prefer.</p><p>Behind the scenes, WordPress uses Apache&#039;s URL Rewriting Module to translate the pretty URLs into the basic ones, complete with the variables. That means that WordPress will recognize the pretty URLs OR the ugly ones.</p><p>In other words, you can access the same content with 2 (or more) URLs.</p><p>The result is &quot;duplicate content&quot; - that&#039;s an issue in SEO terms. When Google finds the exact same content at 2 different URLs, it doesn&#039;t know which version is the &quot;right&quot; one. Which version should it index and list in the search results?</p><p>Ambiguous URLs are not the only way that duplicate content pops up. Content syndication is another source of trouble. When people republish articles from other sites (with the author&#039;s permission), Google often has a hard time understanding which is the original article.</p><p>It doesn&#039;t want to serve the same content over and over, so it will filter out some of the results. But it can make a mistake and filter out the original.</p><p>What&#039;s more, if Google finds too much duplicate content on a site, it could decide the site doesn&#039;t have enough unique content to index or justify the cost of crawling it. This can make it extremely hard to get your site fully indexed, and can drastically limit your ability to rank and drive search traffic.</p><p>&quot;Canonicalization&quot; means telling the search engines which URL is the &quot;right&quot; (or &quot;canonical&quot;) one. It prevents your content from falling into the duplicate content trap.</p>\";s:7:\"tooltip\";s:51:\"Does your content have a &quot;canonical&quot; URL?\";s:7:\"kb_link\";s:56:\"https://rankmath.com/kb/seo-analysis/#canonical-tag-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:46:\"Your homepage is using the canonical link tag.\";s:4:\"data\";s:26:\"https://www.davavergi.com/\";}s:7:\"noindex\";a:11:{s:7:\"test_id\";s:7:\"noindex\";s:8:\"api_test\";b:1;s:5:\"title\";s:12:\"Noindex Meta\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:492:\"<p>Robots meta tags are designed to control what a search engine spider does with your content. You may want to keep some pages out of the search engines - that&#039;s why Google proposed a &quot;noindex&quot; option.</p><p>If your page has a &quot;noindex&quot; robots meta tag, Google won&#039;t index it. It won&#039;t appear in search results, and it won&#039;t drive any search traffic.</p><p>In most cases, this is the absolute opposite of what you&#039;re trying to achieve in SEO.</p>\";s:7:\"tooltip\";s:52:\"Does your content contain a noindex robots meta tag?\";s:7:\"kb_link\";s:55:\"https://rankmath.com/kb/seo-analysis/#noindex-meta-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:65:\"Your homepage contains the <code>index</code> meta tag or header.\";s:4:\"data\";a:2:{s:6:\"header\";a:0:{}s:4:\"meta\";a:0:{}}}s:7:\"non_www\";a:10:{s:7:\"test_id\";s:7:\"non_www\";s:8:\"api_test\";b:1;s:5:\"title\";s:20:\"WWW Canonicalization\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:803:\"<p>Some sites show the same content for different URLs. For instance, if you visit https://www.example.com, you see the same content as https://example.com. </p><p>That can cause problems for SEO - search engines see duplicate content, which they hate.</p><p>Duplicate content can muddy your rankings, as Google isn&#039;t sure which page to rank. It can hurt your backlink count and PageRank, too. Some people will link to the &quot;www&quot; version, others will omit it. With the backlinks split between two &quot;different&quot; pages, your content will get a lower search rank than it deserves.</p><p>WWW Canonicalization means picking a URL and sticking to it. It doesn&#039;t matter if you choose the www. version or prefer the plain domain name (https://example.com) - at least in SEO terms.</p>\";s:7:\"tooltip\";s:43:\"Does your site appear on more than one URL?\";s:7:\"kb_link\";s:63:\"https://rankmath.com/kb/seo-analysis/#www-canonicalization-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:74:\"Both www and non-www versions of your URL are redirected to the same site.\";}s:9:\"opengraph\";a:11:{s:7:\"test_id\";s:9:\"opengraph\";s:8:\"api_test\";b:1;s:5:\"title\";s:14:\"OpenGraph Meta\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:687:\"<p>OpenGraph is a meta tag standard used by social websites. It allows you to control how your link is displayed on a social site - including the image, the title, a description, and possibly an extra link to your author profile.</p><p>With OpenGraph meta tags, you can tweak your content to capture more attention on social channels and get more traffic.</p><p>It can also trigger more &quot;social signals&quot;, which most SEO experts agree play a strong role in Google&#039;s ranking algorithm.</p><p>Facebook invented the OpenGraph standard, but other sites have been quick to adopt it. So implementing OpenGraph markup should lead to an increased response on multiple channels.</p>\";s:7:\"tooltip\";s:39:\"Does your site use OpenGraph meta tags?\";s:7:\"kb_link\";s:58:\"https://rankmath.com/kb/seo-analysis/#open-graph-meta-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:36:\"Opengraph meta tags have been found.\";s:4:\"data\";a:2:{s:4:\"tags\";a:12:{s:6:\"locale\";s:5:\"tr_TR\";s:4:\"type\";s:7:\"website\";s:5:\"title\";s:49:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025\";s:11:\"description\";s:132:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025 E-Haciz Bilgi ve Destek Almak İçin Hemen Arayın Vergi Uzmanı İle Görüşürn\";s:3:\"url\";s:26:\"https://www.davavergi.com/\";s:9:\"site_name\";s:49:\"Vergi İncelemesi Vergi Davası ve Cezaları 2025\";s:5:\"image\";s:71:\"https://www.davavergi.com/wp-content/uploads/2025/01/cropped-favico.png\";s:16:\"image:secure_url\";s:71:\"https://www.davavergi.com/wp-content/uploads/2025/01/cropped-favico.png\";s:11:\"image:width\";s:3:\"512\";s:12:\"image:height\";s:3:\"512\";s:9:\"image:alt\";s:6:\"favico\";s:10:\"image:type\";s:9:\"image/png\";}s:7:\"missing\";a:0:{}}}s:10:\"robots_txt\";a:11:{s:7:\"test_id\";s:10:\"robots_txt\";s:8:\"api_test\";b:1;s:5:\"title\";s:10:\"Robots.txt\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:615:\"<p>Robots.txt files are used to control bots and spiders - automated programs that visit your site.</p><p>Control is a bit of a strong word in this context. A robots.txt file is just a plain-text file that lives in your web root. It has no actual power to stop bots from requesting resources from your site.</p><p>Nevertheless, it&#039;s a recognized standard, and the most reputable bots (such as Google&#039;s bot) will respect the directives.</p><p>You can use a robots.txt file to prevent bots from accessing certain parts of your site - so you can select which content you want the search engines to index.</p>\";s:7:\"tooltip\";s:43:\"Does your site have a valid robots.txt file\";s:7:\"kb_link\";s:53:\"https://rankmath.com/kb/seo-analysis/#robots-txt-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:159:\"Your site has a robots.txt file which includes one or more <code>Disallow:</code> directives. Make sure that you only block parts you don\'t want to be indexed.\";s:4:\"data\";a:1:{i:0;s:11:\" /wp-admin/\";}}s:6:\"schema\";a:11:{s:7:\"test_id\";s:6:\"schema\";s:8:\"api_test\";b:1;s:5:\"title\";s:16:\"Schema Meta Data\";s:8:\"category\";s:8:\"advanced\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:622:\"<p>Schema.org is a standards-friendly extension of HTML that allows you to add meaning to your markup. It&#039;s a step towards the &quot;semantic web&quot;, where systems can extract meaning from web pages (instead of mere text strings).</p><p>That sounds cool, but does it have any real-world applications? Actually, it does.</p><p>Google recognizes many Schema.org tags and uses them to better understand your content. This can result in extremely eye-grabbing &quot;rich snippets.&quot; Basically, that means your listing can stand out from other results on the page, resulting in a much higher click-through rate.</p>\";s:7:\"tooltip\";s:55:\"Does your content include relevant Schema.org metadata?\";s:7:\"kb_link\";s:59:\"https://rankmath.com/kb/seo-analysis/#schema-meta-data-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:48:\"Schema.org data has been found on your homepage.\";s:4:\"data\";a:2:{s:6:\"schema\";b:0;s:7:\"json_ld\";b:1;}}s:12:\"image_header\";a:10:{s:7:\"test_id\";s:12:\"image_header\";s:8:\"api_test\";b:1;s:5:\"title\";s:20:\"Image Headers Expire\";s:8:\"category\";s:11:\"performance\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:780:\"<p>The &quot;Expires&quot; HTTP header is a line from the response the web server sends to a client. It tells the browser how long it should cache a file for. Ideally, you should use long durations for files that are unlikely to change - these are usually called &quot;static files&quot;.</p><p>Images are a prime example of static files. In 99.99% of all cases, the images on published web pages are not going to change. And if you do edit an image from a published page, you can change the file name.</p><p>So in most cases, you should always use an &quot;expires&quot; header for images.</p><p>Sometimes sites use scripts to generate images - such as graphs. 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They simply parse, compile and run the JavaScript.</p><p>Minification is the process that reduces the size of a Javascript file. It replaces all the variable and function names with very short names, and strips out all the whitespace.</p><p>The result is a much smaller file that&#039;s almost impossible for a human to read and understand. It will download much faster, but it&#039;s a nightmare to debug.</p><p>That&#039;s why minification is usually the last step of development - don&#039;t minify your javascript until you&#039;re ready to launch your site.</p>\";s:7:\"tooltip\";s:39:\"Does your site use minified JavaScript?\";s:7:\"kb_link\";s:61:\"https://rankmath.com/kb/seo-analysis/#minify-java-script-test\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:43:\"All Javascript files appear to be minified.\";}s:12:\"page_objects\";a:12:{s:7:\"test_id\";s:12:\"page_objects\";s:8:\"api_test\";b:1;s:5:\"title\";s:12:\"Page Objects\";s:8:\"category\";s:11:\"performance\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:736:\"<p>Objects are files that are embedded into a web page. This usually includes content like video, rich media, Java Applets, PDF, Flash and other binary files.</p><p>These objects can add great functionality to a site, but that usually comes at a performance cost. 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Your theme is not publicly visible. No one can tell which theme you are using.\";s:4:\"data\";b:0;}s:17:\"directory_listing\";a:11:{s:7:\"test_id\";s:17:\"directory_listing\";s:8:\"api_test\";b:1;s:5:\"title\";s:17:\"Directory Listing\";s:8:\"category\";s:8:\"security\";s:8:\"priority\";s:6:\"medium\";s:11:\"description\";s:411:\"<p>Many web server programs are designed to simply list the contents of a directory when there&#039;s no &quot;index.html&quot; file. It&#039;s a standard behavior - in fact, that&#039;s how the first web servers behaved.</p><p>Unfortunately, it&#039;s also a huge security hole. 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Benzersiz bir şeye ayarla. &lt;a href=&quot;https://www.davavergi.com/wp-admin/options-general.php&quot;&gt;Ayarlar &amp; gt; Genel&lt;/a&gt;.\";s:3:\"fix\";s:952:\"<p>Çoğu WordPress teması, sitenizin etiket satırını belirgin bir konuma yerleştirir (sayfanın üst kısmına yakın başlık etiketlerinin içinde).  Doğru tagline kullanmak sitenize SEO desteği verebilir.</p><p>Ne yazık ki, standart WordPress Sloganı &quot;Başka bir  WordPress sitesi&quot; dir. Bu oldukça özensiz görünümlü ve SEO için hiçbir şey yapmaz. Aslında, bu bir güvenlik riskidir - WordPress&#039;ten yararlanan bilgisayar korsanlarının sitenizi otomatik bir arama ile bulmasını kolaylaştırır.</p><p>Sloganınızı değiştirmek çok kolaydır. WordPress admin menüsünde (solda) <a target=\"_blank\" href=\"https://www.davavergi.com/wp-admin/options-general.php\">Ayarlar - Genel</a> bölümüne gidin veya bu cümle içindeki bağlantıya tıklayın.</p><p>Slogan, ikinci seçenektir. Sitenizi birkaç kelimeyle özetleyen bir slogan seçin. 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Bir tane seçmek iyi bir fikirdir. <a href=\"https://www.davavergi.com/wp-admin/customize.php\" target=\"_blank\"> Bunu özelleştiricide düzeltebilirsiniz </a>.\";}s:11:\"blog_public\";a:11:{s:7:\"test_id\";s:11:\"blog_public\";s:8:\"api_test\";b:0;s:5:\"title\";s:19:\"Herkese açık blog\";s:11:\"description\";s:41:\"Siteniz arama motorunda görünmeyebilir.\";s:3:\"fix\";s:178:\"<p><a href=\"https://www.davavergi.com/wp-admin/options-reading.php\">Okuma Ayarları&#039;na gidip</a> Arama motoru görünürlüğü kutusundaki işareti kaldırmalısınız.</p>\";s:8:\"category\";s:5:\"basic\";s:4:\"info\";a:0:{}s:7:\"kb_link\";s:55:\"https://rankmath.com/kb/seo-analysis/?#blog-public-test\";s:7:\"tooltip\";s:65:\"Sitenizin arama motorlarındaki görünürlüğünü kontrol edin\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:48:\"Sitenize arama motoru tarafından erişilebilir.\";}s:19:\"permalink_structure\";a:11:{s:7:\"test_id\";s:19:\"permalink_structure\";s:8:\"api_test\";b:0;s:5:\"title\";s:28:\"Kalıcı bağlantı yapısı\";s:11:\"description\";s:290:\"En iyi SEO sonuçları için, tercihen yazı başlığını içeren özel bir kalıcı bağlantı yapısı kullanın (<code>%yazı-adı%</code>). <a href=\"https://www.davavergi.com/wp-admin/options-permalink.php\">Ayarlar &gt; Kalıcı bağlantılar</a>Konumuna giderek değiştirebilirsiniz\";s:3:\"fix\";s:898:\"<p>Standart kalıcı bağlantı yapısı oldukça çirkin - WordPress https://www.yoursite.com/?p=99 gibi URL&#039;lerin netleştirilmemesini sağlıyor</p><p>Bu gözler üzerinde çok nazik değil ve sitenizin SEO için hiçbir şey yapmaz. 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Ardından \"Yazı Adı\" seçeneğini seçin.</p><p>Bu seçenek, URL’nin &quot;?p=99&quot; bölümünü yazının başlığının yerine koyacaktır: https://www.yoursite.com/my-amazing-post-title/</p><p>Bu, okuyucular için iyi görünüyor - ve anahtar kelimelerinizi URL’ye getirir (URL’deki anahtar kelimeler bir sıralama faktörüdür)</p>\";s:8:\"category\";s:5:\"basic\";s:4:\"info\";a:0:{}s:7:\"kb_link\";s:63:\"https://rankmath.com/kb/seo-analysis/?#permalink-structure-test\";s:7:\"tooltip\";s:66:\"SEO dostu kalıcı bağlantı yapısı için sitenizi kontrol edin\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:61:\"Kalıcı bağlantı sonrası yapı <code>/%postname%/</code>.\";}s:14:\"focus_keywords\";a:11:{s:7:\"test_id\";s:14:\"focus_keywords\";s:8:\"api_test\";b:0;s:5:\"title\";s:22:\"Odak anahtar kelimeler\";s:11:\"description\";s:110:\"Yayınlarınız için odak anahtar kelimeleri ayarlamak, Rank Math&#039;ın içeriği analiz etmesini sağlar.\";s:3:\"fix\";s:832:\"<p>Rank Math, yazdığınız her yazı ve sayfa için bir odak anahtar kelimesi belirlemenize olanak tanır; bu seçenek, içeriği yazdığınız ve düzenlediğiniz ekrandaki metin düzenleyicinin altında görünen &quot;Meta Kutusu&quot;ndadır.</p><p>Rank Math, sayfa içeriğinizi analiz etmek için bu odak anahtar kelimelerini kullanır. 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Yazarken veya düzenlerken her sayfanın ayarlarını kontrol edebilirsiniz ve Rank Math, düzenlemelerinizi gönderir göndermez Google’a ping gönderecektir. Bu hızlı tarayıcılar ve indeksleme ile sonuçlanır.\";s:8:\"category\";s:8:\"advanced\";s:4:\"info\";a:0:{}s:7:\"kb_link\";s:52:\"https://rankmath.com/kb/seo-analysis/?#sitemaps-test\";s:7:\"tooltip\";s:63:\"Web sitenizdeki site haritalarının varlığını kontrol edin\";s:6:\"status\";s:2:\"ok\";s:7:\"message\";s:51:\"Sitenizin bir veya birden fazla site haritası var.\";}}','off'),
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(469220,'_transient_sfradvancedpostswidget2-2','<div class=\"safirWidget advancedPostsWidget2 safirOwlButtons whiteBg homeWidget\">\r\n	<div class=\"innerContainer\">\r\n			<div class=\"mainHeading\">\r\n		<div class=\"icon duyuru\"></div>		<div class=\"text\">\r\n			<div class=\"title\">Makalelerimiz</div>\r\n		</div>\r\n	</div>\r\n			<div class=\"items\">\r\n			<div class=\"list\">\r\n										<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											15.01.2025										</div>\r\n																		<a href=\"https://www.davavergi.com/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/08/Vergi-Mukellefiyetinin-Resen-Terk-Islemi-Vuk160-A--370x208.jpg\" alt=\"Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/\">Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir. Vergi Yoklamalarında Bulunamama Sorunu Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb....									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											11.01.2025										</div>\r\n																		<a href=\"https://www.davavergi.com/vergi-hukukunda-izaha-davet-uygulamasi-nedir/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2025/01/Vergi-Hukukunda-Izaha-Davet-Nedir--370x208.jpg\" alt=\"Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/vergi-hukukunda-izaha-davet-uygulamasi-nedir/\">Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir. İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											03.01.2025										</div>\r\n																		<a href=\"https://www.davavergi.com/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2025/01/verginin-kanuniligi-2-300x300-370x208.jpeg\" alt=\"Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/\">Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Verginin kanuniliği ilkesi, vergi hukukunun temel ilkelerinden biridir ve Anayasa’da yer alır. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Bu ilke, bireylerin mülkiyet hakkını ve hukuki güvenliğini korumayı amaçlar. Kanun dışında bir düzenleyici işlemle örneğin yönetmelik, genel tebliğ vb. vergi konulamayacağını ifade eder. Türkiye’de Verginin Kanuniliği İlkesinin...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											01.12.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/2025-milli-piyango-vergisi/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/12/milli-piyango-vergilendirilmesi-1-370x208.png\" alt=\"2025 Milli Piyango Büyük İkramiyesi Vergisi\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/2025-milli-piyango-vergisi/\">2025 Milli Piyango Büyük İkramiyesi Vergisi</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										2025 Milli Piyango Büyük İkramiyesi Vergilendirilir Mi? 2025 yılında Milli Piyango büyük ikramiyesi kazanmanız durumunda bu gelir nasıl vergilendirilir? Büyük ikramiye kazanan vatandaşların merak ettiği tüm soruları Türk Vergi Hukuku ve Güncel Vergi Mevzuatı kapsamında ele alıyoruz. İşte bilinmesi gereken tüm detaylar! Milli Piyango Büyük İkramiyesinden Vergi Alınır Mı? Evet,...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											29.11.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/vergi-borcunu-sona-erdiren-sebepler-nelerdir/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/vergi-borcunu-sona-erdiren-sebepler-1-370x208.png\" alt=\"Vergi Borcunu Sona Erdiren Sebepler Nelerdir?\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/vergi-borcunu-sona-erdiren-sebepler-nelerdir/\">Vergi Borcunu Sona Erdiren Sebepler Nelerdir?</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Vergi Borcu Vergi borçları, devletin kamu hizmetlerini finanse etmek amacıyla mükelleflerden talep ettiği mali yükümlülüklerdir. Ancak, vergi hukuku sistemi, bu borçların belirli koşullar altında sona erdirilmesine olanak tanır. Vergi borcunun sona ermesi, sadece mükellefler açısından değil, devletin vergi tahsil sisteminin verimliliği açısından da kritik bir konudur. Bu makalede, vergi borcunu...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											18.11.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/Ozel-Esaslar-Koda-Alma-Uygulamasi-Kaldirildi-Mi--370x208.jpg\" alt=\"Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/\">Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı  Mı? Bu yazımızda , son zamanlarda sizlerden sıklıkça gelen bir konuyu ele alacağız. Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?, Özel Esaslar Nelerdir ? Koda Alma Nedir? gibi soruların cevaplarını bu makale de sizler için açıklamaktayız. Vergi hukukunda özel esaslar, vergi alacaklarının korunması ve...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											07.11.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/vergi-dairesi-haciz-6183-79/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/e-haciz-sleminde-hukuka-uyarlik-370x208.png\" alt=\"Vergi Dairesine Borçlu Mükellefin Üçüncü Kişilerden Alacaklarına Haciz Uygulaması\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/vergi-dairesi-haciz-6183-79/\">Vergi Dairesine Borçlu Mükellefin Üçüncü Kişilerden Alacaklarına Haciz Uygulaması</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										6183 Sayılı Yasanın 79. Maddesi ve Vergi Mahkemesi Kararı Davacının sorumlu olduğu tutarı aşacak şekilde düzenlenen ödeme emri dayanak alınmak suretiyle tesis edilen davaya konu 10/11/2023 tarih ve 20231110&#8230;.53128 sayılı e-haciz işleminde hukuka uyarlık bulunmadığı hakkındaki makale yazımız aşağıdadır. Vergi Danışmanlığı için bize ulaşabilirsiniz. “I. MADDI OLAY Olayda Mahkememizin 28/11/2023...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											23.08.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/08/Matrah-Arttiriminda-Bulunulan-Donemlere-Iliskin-Vergi-Incelemesi-Yapilir-mi-370x208.jpg\" alt=\"Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/\">Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Bu yazımızda sizlerin en çok merak ettiği sorunun cevabı yer almaktadır. Son zamanlarda mükellefler, matrah artırımı yaptıkları dönemlere ilişkin vergi incelemesi ile karşı karşıya kalmaktadır. Halbuki sizlere bu yazıda sunacağımız Danıştay kararı ile birlikte matrah artırımı yapılan dönemlere ilişkin vergi incelemesi yapılıp yapılmayacağına ilişkin bilgiler yer almaktadır. Önemle belirtmek isteriz...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											26.06.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/matrah-artirimi/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/06/MATRAH-ARTIRIMI-1-650x1024-370x208.jpeg\" alt=\"Vergi Barışı, Matrah Arttırımı Danıştay Kararı\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/matrah-artirimi/\">Vergi Barışı, Matrah Arttırımı Danıştay Kararı</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										ÖZET:MÜKELLEFİN VERGİ ARTIRIMI SONUCU ÖDEMESİ GEREKEN TAKSİTLERİ SÜRESİ İÇİNDE ÖDENMEMİŞ OLMASI NEDENİYLE MATRAH ARTIRIM HÜKÜMLERİNİ İHLAL ETTİĞİNDEN DE SÖZ EDİLEMEYECEĞİNDEN, DOLAYISIYLA DEĞİNİLEN YIL İŞLEMLERİNİN İNCELENMESİ SONUCU YAPILAN DAVA KONUSU TARHİYATTA HUKUKA UYGUNLUK BULUNMADIĞINA DAİR DANIŞTAY  DAVA DAİRESİ KARARI &nbsp; D A N I Ş T A Y ÜÇÜNCÜ DAİRE  Esas No...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											13.05.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/oldugu/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/05/E-HACIZ-741x1024-370x208.jpeg\" alt=\"Şirket Ortağının Hesaplarına Tatbik Edilen e-Haciz Hukuka Aykırıdır\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/oldugu/\">Şirket Ortağının Hesaplarına Tatbik Edilen e-Haciz Hukuka Aykırıdır</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										&nbsp; “Dava dosyasının incelenmesinden, davacının ortagı oldugu H…. Enerji Sanayi Ticaret Limited Sirketi&#8217;nden tahsil edilemeyen kamu alacagının tahsili amacıyla davacı adına sirket ortagı sıfatıyla düzenlenen 25/01/2019 tarih ve 2019/1, 2 ana takip numaralı ödeme emirlerinin davacıya teblig edilmesine karsın davacı tarafından söz konusu ödeme emirlerine karsı herhangi bir itirazda bulunulmadıgından...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											20.03.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR-829x1024-370x208.jpeg\" alt=\"Şirket Ortağının Özel Esaslara Alınmasına İlişkin Yürütmesinin Durdurulması Kararı\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025/\">Şirket Ortağının Özel Esaslara Alınmasına İlişkin Yürütmesinin Durdurulması Kararı</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										&nbsp; Dava dosyasının incelenmesinden; davacı şirketin &#8220;ortağının ortak olduğu şirket/işletme&#8221; nedeniyle özel esaslara tabi mükellefler listesine alınması üzerine, bu işlemin iptali istemiyle bakılmakta olan davanın açıldığı anlaşılmaktadır. Bakılan davada; gerek davalı idarenin, gerekse bağlı bulunduğu hiyerarşik üst makamların, mükellefleri bu şekilde sınıflandırmasına olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa’da...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											04.03.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/sirketin-vergi-borclarinin-zamanasimina-ugramasi-nedeniyle-bu-borclara-iliskin-sorumlulugu-ortadan-kalmaktadir/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ortak-723x1024-370x208.jpeg\" alt=\"Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/sirketin-vergi-borclarinin-zamanasimina-ugramasi-nedeniyle-bu-borclara-iliskin-sorumlulugu-ortadan-kalmaktadir/\">Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Bizlere en çok gelen sorulardan birisi Limited  Şirketin vergi borçlarından dolayı şirket ortaklarının sorumluluğudur. Uygulamada sıklıkla şirketlerin vergi borçlarından dolayı şirket ortaklarının banka hesaplarına Vergi Dairelerince haciz işlemi tesis edilmektedir. Ortakların şirketin vergi borçlarından doğan sorumlulukları kanun ile sınırlanmıştır. Şirket ortaklarının, ortağı oldukları şirketin vergi borçlarının zamanaşımına uğraması nedeniyle bu...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											28.02.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/defter-ve-belgelerin-ibraz-edilmemesi-beraat/\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/02/Defter-ve-Belgelerin-Ibraz-Edilmemesi-Beraat-Karari-370x208.jpg\" alt=\"Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı\" width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/defter-ve-belgelerin-ibraz-edilmemesi-beraat/\">Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Uygulama da sıklıkla mükelleflere karşı 213 Sayılı Vergi Usul Kanunu 359. maddesi a bendi 2. fıkrası kapsamında Cumhuriyet Başsavcılıkları tarafınca iddianameler düzenlenmektedir. Özel kanun ile düzenlenen bu kanun hükmü doğrultusunda; &#8220;Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibarıyla yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar hakkında on...									</div>\r\n								</div>\r\n							</div>\r\n						</div>\r\n												<div class=\"item-container\">\r\n							<div class=\"item\">\r\n								<div class=\"thumb\">\r\n																			<div class=\"date\">\r\n											31.01.2024										</div>\r\n																		<a href=\"https://www.davavergi.com/resen-terk-vuk-160a-yurutmenin-durdurulmasi/\"><img src=\"https://www.davavergi.com/wp-content/themes/denge/lib/timthumb.php?src=https://www.davavergi.com/wp-content/themes/denge/images/noimage.png&amp;w=370&amp;h=208\" alt=\"Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması\"\r\n					width=\"370\" height=\"208\" /></a>\r\n								</div>\r\n								<div class=\"detail\">\r\n									<div class=\"title\">\r\n										<a href=\"https://www.davavergi.com/resen-terk-vuk-160a-yurutmenin-durdurulmasi/\">Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması</a>\r\n									</div>\r\n									<div class=\"desc\">\r\n										Vergi Mükellefiyetinin 213 Sayılı Vergi Usul Kanunu&#8217;nun 160/A Maddesine İstinaden Re&#8217;sen Terkin Edilmesi İşleminin Yürütmesinin hakkında bir çok karar bulunmaktadır. 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(5547,1030,'_yoast_wpseo_metadesc','2023 YILI VERGİ YAPILANDIRMA KANUNU UYGULAMASI BİLGİ NOTU7440 Sayılı BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASI İLE BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASINA DAİR KANUNYayım tarihi 12.3.2023YAPILANDIRMA KANUNUN KAPSAMINA GİREN ALACAKLAR VE DÖNEMİ- 213 sayılı Vergi Usul Kanunu kapsamına giren; 31/12/2022 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları (gelir veya kurumlar vergisine mahsuben 2022 yılında ödenmesi gereken geçici vergi hariç), 2022 yılına ilişkin olarak 31/12/2022 tarihinden (bu tarih dâhil) önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, - 31/12/2022 tarihinden (bu tarih dâhil) önce yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları,- İşletmede mevcut olduğu hâlde kayıtlarda yer almayan ya da kayıtlarda yer aldığı hâlde işletmede bulunmayan emtia, makine, teçhizat, demirbaşlar ile kasa mevcudu ve ortaklardan alacakların beyanı, Yapılandırma kapsamındadır.KESİNLEŞMİŞ VERGİ BORÇLARINDA UYGULAMA12.3.2023 tarihi itibarıyla (bu tarih dâhil);Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının tamamı ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir. Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan ve bir vergi aslına bağlı olmaksızın kesilmiş vergi cezaları ile iştirak nedeniyle kesilmiş vergi cezalarının ’si ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.Bu madde hükmünden yararlanmak isteyen borçluların maddede belirtilen şartların yanı sıra dava açmamaları, açılmış davalardan vazgeçmeleri ve kanun yollarına başvurmamaları şarttır.KESİNLEŞMEMİŞ VEYA DAVA SAFHASINDA BULUNAN VERGİ BORÇLARINA İLİŞKİN DURUM12.3.2023 tarihi itibarıyla ilk derece yargı mercileri nezdinde dava açılmış ya da dava açma süresi henüz geçmemiş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda; vergilerin/gümrük vergilerinin ’si ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.12.3.2023 tarihi itibarıyla ilgisine göre istinaf veya temyiz süreleri geçmemiş ya da istinaf/itiraz veya temyiz yoluna başvurulmuş ya da karar düzeltme talep süresi geçmemiş veya karar düzeltme yoluna başvurulmuş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda, bu maddeye göre ödenecek alacak asıllarının tespitinde, bu Kanunun yayımı tarihi itibarıyla tarhiyatın/tahakkukun bulunduğu en son safhadaki tutar esas alınır. Bu Kanunun yayımı tarihinden önce verilmiş en son kararın;a) Terkine ilişkin karar olması hâlinde, ilk tarhiyata/tahakkuka esas alınan vergilerin/gümrük vergilerinin ’u ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir. Ancak, verilen en son kararın bozma kararı olması hâlinde birinci fıkra hükmü, kısmen onama kısmen bozma kararı olması hâlinde ise onanan kısım için bu fıkranın (b) bendi, bozulan kısım için birinci fıkra hükmü uygulanır.Bu Kanunun yayımı tarihi itibarıyla sadece vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin dava açılmış olması hâlinde;Asla bağlı olmaksızın kesilen vergi cezalarından/gümrük yükümlülüğüyle ilgili idari para cezalarından bu maddenin birinci fıkrasında belirtilen safhada olanlarda cezanın ’inin ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.Asla bağlı olmaksızın kesilen vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin verilen en son kararın bozma kararı olması hâlinde cezanın ’inin, kısmen onama kısmen bozma kararı olması hâlinde; onanan kısmın tasdik veya tadilen tasdike ilişkin karar olması hâlinde tasdik edilen cezanın ’sinin, terkin edilen cezanın ’unun, bozulan kısmın ’inin bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla kalan cezaların, tahsilinden vazgeçilir.Bu madde hükmünden yararlanılması için madde kapsamına giren alacaklara karşı dava açılmaması, açılmış davalardan vazgeçilmesi ve kanun yollarına başvurulmaması şarttır.VERGİ İNCELEMESİ AŞAMASINDA BULUNAN MÜKELLEFLER HAKKINDA YAPILANDIRMA UYGULAMASIBu Kanunun kapsadığı dönemlere ilişkin olarak, 12.3.2023 tarihinden önce başlanıldığı hâlde, tamamlanamamış olan vergi incelemeleri ile takdir, tarh ve tahakkuk işlemlerine bu Kanunun matrah ve vergi artırımına ilişkin hükümleri saklı kalmak kaydıyla devam edilir. Bu işlemlerin tamamlanmasından sonra tarh edilen vergilerin ’si ile bu tutara gecikme faizi yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar ile bu tarihten sonra ihbarnamenin tebliği üzerine belirlenen dava açma süresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamamının, vergi aslına bağlı olmayan cezalarda cezanın ’inin; ihbarnamenin tebliğ tarihinden itibaren otuz gün içinde yazılı başvuruda bulunularak, ilk taksit ihbarnamenin tebliğini izleyen aydan başlamak üzere aylık dönemler hâlinde on iki eşit taksitte ödenmesi şartıyla vergi aslının ’sinin, vergi aslına bağlı olmayan cezalarda cezanın ’inin, vergilere bu Kanunun yayımı tarihine kadar uygulanan gecikme faizinin ve vergi aslına bağlı cezaların tamamının tahsilinden vazgeçilir. Şu kadar ki 31/5/2023 tarihine kadar (bu tarih dâhil) tebliğ edilen ihbarnameler için bu madde hükmünden yararlanmak isteyen mükelleflerin anılan bentte belirtilen süre içinde, başvuru süresi otuz günden az kalmış ise otuz gün içinde başvuruda bulunmaları ve madde kapsamında ödenecek tutarların ilk taksitini 30/6/2023 tarihine kadar (bu tarih dâhil), izleyen taksitleri aylık dönemler hâlinde on iki eşit taksitte ödemeleri şartıyla maddeden yararlanılır.(4) Bu Kanunun kapsadığı dönemlere ilişkin olarak 12.3.2023 tarihinden önce tamamlandığı hâlde, bu tarihte ya da bu tarihten sonra vergi dairesi kayıtlarına intikal eden takdir komisyonu kararları ve vergi inceleme raporları üzerine gerekli tarh ve tebliğ işlemleri yapılır. Yapılan tarhiyat üzerine bu maddenin birinci ve ikinci fıkralarında belirtilen şekilde belirlenen tutarın, birinci fıkrada belirtilen süre ve şekilde tamamen ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır.Bu madde hükümlerinden yararlanılabilmesi için madde kapsamında ödeme başvurusunda bulunulan alacağa ilişkin dava açılmaması şarttır.12.3.2023 TARİHİNDEN ÖNCE BAŞLANILAN VERGİ İNCELEMELERİNİN YEDİ İŞ GÜNÜ İÇİNDE SONUÇLANDIRILMASI GEREKİYOR(7) Bu maddeye göre matrah veya vergi artırımında bulunulması, 12.3.2023 tarihinden önce başlanılmış olan vergi incelemeleri ile takdir işlemlerine engel teşkil etmez. Ancak, artırımda bulunan mükellefler hakkında başlanılan vergi incelemeleri ve takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla, bu Kanunun yayımını izleyen yedi iş günü içinde sonuçlandırılamaması hâlinde, bu işlemlere devam edilmez. Bu süre içinde sonuçlandırılan vergi incelemeleri ile ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme veya takdir sonucu tarhiyata konu matrah veya vergi farkı tespit edilmesi hâlinde, inceleme raporları ile takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettiği tarihten önce artırımda bulunulmuş olması şartıyla inceleme ve takdir sonucu bulunan fark, bu maddenin birinci, ikinci ve üçüncü fıkra hükümleri ile birlikte değerlendirilir. İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.SAHTE BELGE DÜZENLEYENLER MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAZ12.3.2023 tarih itibarıyla haklarında, 213 sayılı Kanunun 359 uncu maddesinin; (b) fıkrasında yer alan defter, kayıt ve belgeleri yok etme veya defter sahifelerini yok ederek yerine başka yapraklar koyma veya hiç yaprak koymama veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme fiillerinden ya da (ç) fıkrasında yer alan fiillerden hareketle yapılan vergi incelemesi devam edenlerin bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmaları durumunda, söz konusu vergi incelemesinin tamamlanmasına kadar bu maddenin kapsadığı dönemlerin tamamı için yapılan artırımlara ilişkin olarak tahakkuk işlemleri bekletilir. Şu kadar ki, bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmayanlar madde hükümlerinden faydalandırılmaz.Bu fıkranın (b) bendi kapsamında artırımda bulunanlar hakkında, artırımda bulundukları dönem ve vergi türlerine ilişkin olarak 12.3.2023 tarihinden (bu tarih dâhil) önce veya yayımı tarihini izleyen günden itibaren on iki ay içinde başlanılan vergi incelemeleri ((b) bendinde belirtilen inceleme dâhil) ile takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla, 12.3.2023 tarihini izleyen ayın başından itibaren on iki ay içinde sonuçlandırılamaması hâlinde, bu işlemlere devam edilmez. Söz konusu vergi incelemelerinden bu süre içinde sonuçlandırılanlarla ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.Matrah ve vergi artırımı hükümlerinden yararlanılması, 213 sayılı Kanunun 367 nci maddesi kapsamında aynı Kanunun 359 uncu maddesinde yer alan kaçakçılık suçlarının işlendiğinin tespitine ve kamu davasının açılmasına engel teşkil etmez. Ancak, bu incelemeler sonucunda matrah veya vergi artırımında bulunulan dönemler ve vergiler için tarhiyat yapılmaz.MATRAH VE VERGİ ARTIRIMI UYGULAMASI Mükellefler, bu fıkrada belirtilen şartlar dâhilinde gelir ve kurumlar vergisi matrahlarını artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri hakkında artırımda bulunulan yıllar için yıllık gelir ve kurumlar vergisi incelemesi ve bu yıllara ilişkin olarak bu vergi türleri için daha sonra başka bir tarhiyat yapılmaz.Gelir ve kurumlar vergisi mükellefleri vermiş oldukları yıllık beyannamelerinde (ihtirazi kayıtla verilenler dâhil) vergiye esas alınan matrahlarını, bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede, 2018 takvim yılı için , 2019 takvim yılı için , 2020 takvim yılı için , 2021 takvim yılı için oranından az olmamak üzere artırırlar.ç) Bu fıkra hükmüne göre artırılan matrahlar, oranında vergilendirilir ve üzerinden ayrıca herhangi bir vergi alınmaz. Ancak, gelir ve kurumlar vergisi mükelleflerinin, artırımda bulunmak istedikleri yıla ait yıllık beyannamelerini kanuni sürelerinde vermiş, bu vergi türlerinden tahakkuk eden vergiler ile ilgili beyannameler üzerinden tahakkuk eden damga vergisini süresinde ödemiş ve bu vergi türleri için bu Kanunun 2 nci ve 3 üncü maddesi hükümlerinden yararlanmamış olmaları şartıyla bu fıkra hükmüne göre artırılan matrahları oranında vergilendirilir. İstisna, indirim ve mahsuplar nedeniyle bu beyannameler üzerinden ödenmesi gereken verginin bulunmaması hâlinde de bu hüküm uygulanır.Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları yıllara ait zararların ’si, 2022 ve izleyen yıllar kârlarından mahsup edilmez. Matrah artırımında bulunan mükelleflerin, yıllık gelir ve kurumlar vergisine mahsuben daha önce ödemiş oldukları vergilerin iadesi ile ilgili taleplerine ilişkin inceleme ve tarhiyat hakkı saklıdır.(3) Mükellefler, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmaz.Katma değer vergisi mükellefleri, her bir vergilendirme dönemine ilişkin olarak verdikleri beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2018 yılı için %3, 2019 yılı için %3, 2020 yılı için %2,5 ve 2021 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede beyan ederler. 25/10/1984 tarihli ve 3065 sayılı Katma Değer Vergisi Kanununun 11 inci maddesinin (1) numaralı fıkrasının (c) bendi ve geçici 17 nci maddesine göre tecil-terkin uygulamasından faydalanan mükellefler için artırıma esas tutarın belirlenmesinde, tecil edilen vergiler hesaplanan vergiden düşülür.e) Artırım talebinde bulunulan yılları izleyen dönemlerde yapılacak vergi incelemelerine ilişkin olarak artırım talebinde bulunulan dönemler için, sonraki dönemlere devreden katma değer vergisi yönünden ve artırım talebinde bulunulan dönemler için ihraç kaydıyla teslimlerden veya iade hakkı doğuran işlemlerden doğan terkin ve iade işlemleri ile 3065 sayılı Kanunun 9 uncu maddesinin ikinci fıkrası kapsamındaki işlemler veya müteselsil sorumluluk kapsamındaki işlemlerle ilgili inceleme ve/veya tarhiyat hakkı saklıdır. Sonraki dönemlere devreden katma değer vergisi yönünden yapılan incelemelerde artırım talebinde bulunulan dönemler için tarhiyat önerilemez.f) Bu fıkra hükmüne göre ödenen katma değer vergisi, gelir veya kurumlar vergisi matrahlarının tespitinde gider veya maliyet unsuru olarak nazara alınmaz, ödenmesi gereken katma değer vergilerinden indirilmez veya herhangi bir şekilde iade konusu yapılmaz.(4) Bu maddenin birinci, ikinci ve üçüncü fıkralarına göre;ç) Matrah veya vergi artırımında bulunulması, 213 sayılı Kanunun defter ve belgelerin muhafaza ve ibrazına ilişkin hükümlerinin uygulanmasına engel teşkil etmez.(5) Daha önce nezdinde vergi incelemesi yapılmış olan mükellefler, vergi incelemesi yapılan yıllar için de artırımda bulunabilirler.2022 DÖNEMİ İÇİN MATRAH ARTIRIMINA İLİŞKİN ÖZEL DÜZENLEMELERBu Kanunun 5 inci maddesi hükümleri 2022 yılı için aşağıdaki şartlarla uygulanır.a) Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 takvim yılı gelir ve kurumlar vergisi matrahlarını oranından az olmamak üzere artırmaları halinde madde hükmünden yararlanır.b) Kanunun 5 inci maddesinin birinci fıkrasının; (b) ve (c) bentlerinde belirtilen asgari tutarlar; 2022 yılı için matrah artırımında bulunan gelir vergisi mükelleflerinden işletme hesabı esasına göre defter tutanlar için 105.000 Türk lirasından; bilanço esasına göre defter tutanlar ile serbest meslek erbabı için 200.000 Türk lirasından, kurumlar vergisi mükellefleri için 500.000 Türk lirasından az olamaz.c) Bu madde hükmüne göre 2022 takvim yılına yönelik matrah artırımında bulunulabilmesi için bu yıla ilişkin gelir veya kurumlar vergisi beyannamesinin verilmiş olması ve bu beyannamelerde beyan edilen vergiye esas matrahların, 2021 takvim yılında beyan edilen matrahın 2,93 oranında artırılması suretiyle bulunan tutar ile 2022 takvim yılı üçüncü geçici vergilendirme döneminde beyan edilen matrahın oranında artırılması suretiyle bulunan tutarın yüksek olanından az olmaması şarttır. 2022 takvim yılına yönelik matrah artırımında bulunmak isteyen mükellefler tarafından 1/1/2023 tarihinden sonra matrah azaltıcı nitelikte düzeltme beyannamesi verilmesi durumunda, bu bent hükmüne istinaden yapılacak kıyaslamada düzeltme öncesi beyan edilen matrahlar esas alınır. Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları 2022 yılına ait zararlarının tamamı 2023 yılından itibaren izleyen yıl kârlarından mahsup edilmez. 2022 yılına yönelik matrah artırımında bulunan gelir veya kurumlar vergisi mükelleflerinin, bu yıla ilişkin yıllık beyannamelerinde hesaplanan vergilerinden mahsup edilemeyen geçici vergiler iade edilmez.Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 yılı her bir vergilendirme dönemine ilişkin olarak verdikleri katma değer vergisi beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2022 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak artırmaları halinde anılan madde hükümlerinden yararlanır.2022 yılına ilişkin kurumlar vergisi matrah artırımında bulunulması, bu Kanunun 10 uncu maddesinin yirmiyedinci fıkrası uyarınca alınacak ek vergi için bu döneme ilişkin inceleme ve tarhiyat yapılmasına engel teşkil etmez.MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAYACAK MÜKELLEFLER1) 213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler” ile aynı Kanunun 359 uncu maddesinin (ç) fıkrasında yer alan fiilleri işleyenler (Bu alt bent kapsamındaki fiillerin 2022 yılında veya bu maddenin kapsadığı dönemlerden herhangi birinde işlendiğinin tespit edilmesi hâlinde bu mükellefler diğer dönemler için de matrah ve vergi artırım hükümlerinden yararlanamazlar.).2) Terör suçundan hüküm giyenler.İŞLETME KAYITLARININ DÜZELTİLMESİNİN AVANTAJLARIGelir ve kurumlar vergisi mükellefleri (adi, kollektif ve adi komandit şirketler dâhil), işletmelerinde mevcut olduğu hâlde kayıtlarında yer almayan emtia, makine, teçhizat ve demirbaşları kendilerince veya bağlı oldukları meslek kuruluşunca tespit edilecek rayiç bedel ile bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dâhil edilen kıymetler için amortisman ayrılmaz.Bu fıkra hükmünün uygulanmasına ilişkin olarak geçmişe yönelik vergi cezası uygulanmaz.YAPILANDIRMA UYGULAMASININ ŞARTLARI (1) Bu Kanunun ilgili maddelerindeki başvuru ve ödeme süresine ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlanmak isteyen borçluların;31/5/2023 tarihine kadar (bu tarih dâhil) ilgili idareye başvuruda bulunmaları,ödenecek tutarların ilk taksitini 30/6/2023 tarihine kadar (bu tarih dâhil), diğer taksitlerini ise bu tarihi takip eden aylık dönemler hâlinde azami kırk sekiz eşit taksitte ödemeleri şarttır.Hesaplanan tutarların tamamının ilk taksit ödeme süresi içinde peşin olarak ödenmesi hâlinde katsayı uygulanmaz ve Fer’i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarların (bu Kanunun 4 üncü maddesine göre hesaplanan gecikme faizi dâhil) ’ının tahsilinden vazgeçilir.YAPILANDIRMANIN BOZULMASI DURUMU Bu Kanuna göre ödenmesi gereken birinci ve ikinci taksitlerin ödeme sürelerinde ve tam ödenmesi koşuluyla, kalan taksitlerden; bir takvim yılında üç veya daha az taksitin, süresinde ödenmemesi veya eksik ödenmesi hâlinde, ödenmeyen veya eksik ödenen taksit tutarlarının son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır. Birinci ve ikinci taksitlerin ödeme sürelerinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya bir takvim yılında üçten fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde bu Kanun hükümlerinden yararlanma hakkı kaybedilir. Şu kadar ki, 5 inci madde kapsamında (matrah ve vergi artırımı) taksitli ödeme seçeneği tercih edilmiş olması ve birinciyle ikinci taksitin ödeme sürelerinde ve tam ödenmesi koşuluyla, kalan taksitlerden süresinde ödenmeyen veya eksik ödenenlerin son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi hâlinde bu Kanun hükümlerinden yararlanılır. DAHA ÖNCE TECİL EDİLMİŞ ALACAKLARIN YAPILANDIRMA KANUNDAN YARARLANMASI Bu Kanun kapsamına giren alacakların, 12.3.2023 tarihinden önce; 6183 sayılı Kanun ve diğer kanunlar uyarınca tecil edilip de tecil şartlarına uygun olarak ödenmekte olanlarından, kalan taksit tutarları için borçlular, talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilirler. Bu takdirde tecil şartlarına uygun olarak ödenen taksit tutarları için tecil hükümleri geçerli sayılır. Bu şekilde ödenmiş taksit tutarlarına tecil tarihi ile ödeme tarihi arasında geçen süre için sadece ilgili kanunda öngörülen faiz uygulanır. Kalan taksit tutarları vadesinde ödenmemiş alacak kabul edilir ve bu alacaklar hakkında bu Kanun hükümleri uygulanır.11/11/2020 tarihli ve 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile 3/6/2021 tarihli ve 7326 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunun 2 nci ve 7 nci maddelerine göre yapılandırılan ve bu Kanunun yayımı tarihi itibarıyla ödemeleri devam eden alacaklar açısından, borçlular talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilir. Bu Kanun hükümleri; 3/8/2016 tarihli ve 6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun, 18/5/2017 tarihli ve 7020 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda ve Bir Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ve 11/5/2018 tarihli ve 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun hükümlerine göre bu Kanunun yayımı tarihi itibarıyla taksit ödemeleri devam eden alacaklar, hakkında uygulanmaz.MEVCUT E HACİZLERİN KALDIRILMASI Bu Kanuna göre ödenecek alacaklarla ilgili olarak tatbik edilen hacizler, yapılan ödemeler nispetinde kaldırılır ve buna isabet eden teminatlar iade edilir. DEVAM EDEN VERGİ DAVALARINDAN VAZGEÇİLMESİBu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve ilgili maddeler uyarınca dava açmamaları veya açılan davalardan vazgeçmeleri ve kanun yollarına başvurmamaları gereken borçluların, bu Kanun hükümlerinden yararlanabilmeleri için ilgili maddelerde belirlenen başvuru sürelerinde, yazılı olarak bu iradelerini belirtmeleri şarttır. Borçlularca, bu Kanun hükümlerinden yararlanılmak üzere davadan vazgeçilmesi hâlinde idarece de ihtilaflar sürdürülmez.Davadan vazgeçme dilekçeleri ilgili tahsil dairesine verilir ve bu dilekçelerin tahsil dairelerine verildiği tarih, ilgili yargı merciine verildiği tarih sayılarak dilekçeler ilgili yargı merciine gönderilir. Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve açtıkları davalardan vazgeçen borçluların bu ihtilaflarıyla ilgili olarak karar tarihine bakılmaksızın 12.3.2023 tarihinden sonra tebliğ edilen kararlar uyarınca işlem yapılmaz. Bu Kanun hükümlerinden yararlanılmak üzere vazgeçilen davalarda verilen kararlar ile hükmedilen yargılama gideri, avukatlık ücreti ve fer’ileri talep edilmez ve bu alacaklar için icra takibi yapılamaz. Vazgeçme tarihinden önce ödenmiş olan yargılama giderleri ve avukatlık ücretleri geri alınmaz.İKİ BİN TL Yİ GEÇMEYEN ALACAKLARIN TAHSİLİNDEN VAZGEÇİLİYORHazine ve Maliye Bakanlığına bağlı tahsil dairelerince 6183 sayılı Kanuna göre takip edilen alacaklardan, vadesi 31/12/2022 tarihinden (bu tarih dâhil) önce olduğu hâlde 1/1/2023 tarihi itibarıyla ödenmemiş bulunan ve bir amme borçlusu adına tahakkuk etmiş asli ve fer’i alacakların toplamı tüm tahsil daireleri itibarıyla 2.000 Türk lirasını aşmayanların tahsilinden vazgeçilir. Bu tutarın tespitinde 1/1/2023 tarihi itibarıyla tahsil dairesi kayıtları esas alınır. Bu fıkra kapsamında tahsilinden vazgeçilen alacaklar ile ilgili açılmış davalar, alacaklı tahsil dairesinin alacağın terkin edildiğine ilişkin bildirimi üzerine mahkemesince sonlandırılır, bu davalar ile ilgili yargılama gideri, avukatlık ücreti ve fer’ileri karşılıklı olarak talep edilmez. Bu Kanunun yayımı tarihinden önce ödenmiş olan tutarlar iade edilmez.'),
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(2,1,'2018-09-28 22:31:39','2018-09-28 19:31:39','<!-- wp:image {\"id\":1227,\"sizeSlug\":\"large\",\"linkDestination\":\"none\",\"align\":\"right\"} -->\n<figure class=\"wp-block-image alignright size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/12/davavaergi-vergi-avukatligi-danismanligi-hakkimizda-header-1024x383.png\" alt=\"Adalet terazisi, yasa kitapları ve profesyonel bir hukuk danışmanını içeren, Türkiye\'de vergi hukuku ve davaları hakkında rehberlik sunan görsel\" class=\"wp-image-1227\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\" id=\"h-davavergi-com-turkiye-nin-vergi-hukuku-bilgi-merkezi\"><strong>Davavergi.com: Türkiye’nin Vergi Hukuku Bilgi Merkezi</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Davavergi.com, Türkiye’nin vergi hukuku alanında uzmanlaşmış dijital bilgi platformudur. Vergi ihtilaflarından vergi teşviklerine, kurumsal sorunlardan bireysel mükellefiyetlere kadar geniş bir yelpazede güncel içerikler sunarken aynı zamanda gerçek veya tüzel kişilere vergi danışmanlığı yapar. Amacımız, vergi mükelleflerinin haklarını korumalarına yardımcı olmak, bilinçlenmelerini sağlamak ve ihtiyaçlarına yönelik etkili rehberlik sunmaktır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1228,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/12/davavaergi-vergi-avukatligi-danismanligi-hakkimizda-1024x370.png\" alt=\"Vergi davası süreçlerini temsil eden bir infografik: mükellef, ihtilaf, hukuki belgeler, vergi mahkemesi ve çözüm aşamaları.\" class=\"wp-image-1228\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\" id=\"h-vergi-davalarina-iliskin-bilmeniz-gerekenler\">Vergi Davalarına İlişkin Bilmeniz Gerekenler</h3>\n<!-- /wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Vergi ihtilafları neden ve nasıl ortaya çıkar?</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi mahkemesinde dava açma şartları ve süreçleri nelerdir?</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi, harç ve mali yükümlülüklerden doğan davalarda görevli mahkemeler ve yetkiler.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi davalarında itiraz, istinaf ve temyiz yolları.</li>\n<!-- /wp:list-item --></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>Vergi yargısına ilişkin kritik bilgilerle, kullanıcılarımızın hem dava süreçlerini anlamalarını sağlıyor hem de vergi kanunları çerçevesinde hak kayıplarını önlemek için gerekli ipuçlarını sunuyoruz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\" id=\"h-vergi-dava-dilekcelerinde-dikkat-edilmesi-gerekenler\">Vergi Dava Dilekçelerinde Dikkat Edilmesi Gerekenler</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Vergi dava dilekçeleri hazırlanırken şu noktalara dikkat edilmelidir:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Görevli ve yetkili mahkeme seçimi.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi davalarında dava açma süreleri.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>İYUK (İdari Yargılama Usulü Kanunu) 3. ve 5. maddelerine uygunluk.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Yürütmeyi durdurma istemlerinin doğru şekilde sunulması.</li>\n<!-- /wp:list-item --></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>Dava dilekçelerinde yapılan hatalar ve eksiklikler, dava sürecinde hak kaybına yol açabilir. Bu nedenle bir vergi avukatından profesyonel destek almanızı öneririz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\" id=\"h-vergi-yargisinda-one-cikan-basliklar\">Vergi Yargısında Öne Çıkan Başlıklar</h3>\n<!-- /wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Vergi mahkemelerinin işleyişi ve dava türleri.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Hakimlerin davadan çekilmesi ve reddi.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi mahkemesi kararlarına karşı itiraz, istinaf ve temyiz yolları.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Yargılamanın yenilenmesi ve dava dilekçelerinin reddi durumları.</li>\n<!-- /wp:list-item --></ul>\n<!-- /wp:list -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\" id=\"h-vergisel-sorunlar-ve-basvuru-yollari\">Vergisel Sorunlar ve Başvuru Yolları</h3>\n<!-- /wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Vergi cezalarına karşı başvuru yöntemleri.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Ödeme emirlerine karşı hukuki itirazlar.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Sahte fatura kullanımında dikkat edilmesi gerekenler.</li>\n<!-- /wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Vergi teşvikleri, indirimler ve kurumlar vergisi sorunları.</li>\n<!-- /wp:list-item --></ul>\n<!-- /wp:list -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\" id=\"h-vergi-avukati-ve-vekalet-islemleri\">Vergi Avukatı ve Vekalet İşlemleri</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Vergi davalarında deneyimli bir avukat ile çalışmak, hak kaybı risklerini azaltır ve dava sürecini hızlandırır. Vergi avukatı seçimi ve vekalet işlemleri hakkında bilgi almak için bize ulaşabilirsiniz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\" id=\"h-telif-hakki-ve-kullanim-kosullari\">Telif Hakkı ve Kullanım Koşulları</h4>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Davavergi.com’da sunulan tüm içerikler bilgilendirme amaçlıdır. Ticari amaçlarla kullanılması yasaktır. İçeriğimizden alıntı yapmak için izin almanız ve kaynak göstermeyi unutmamanız gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1224,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/12/davavergi.com-vergi-avukatligi-danismanligi-dijital-bilgi-platformu-1024x355.png\" alt=\"Türkiye\'de vergi hukuku ve davalarına yönelik rehberlik sunan, adalet terazisi, yasa kitapları ve profesyonel bir hukuk danışmanını içeren görsel\" class=\"wp-image-1224\"/></figure>\n<!-- /wp:image -->','Hakkımızda','','publish','closed','closed','','hakkimizda','','','2024-12-05 17:31:10','2024-12-05 14:31:10','',0,'http://www.webalani.gen.tr/word/?page_id=2',0,'page','',0),
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(5,1,'2018-10-10 00:37:21','2018-10-09 21:37:21','ELEKTRONİK ORTAMDA TEBLİĞE İLİŞKİN DANIŞTAY VERGİ DAVA DAİRELERİ KURULU KARARI NE ANLAMA GELMEKTEDİR? \r\n\r\nGİRİŞ\r\n	İdari işlemlerin ilgililere tebliği kamu hukukunda önemli konuların başında gelmektedir. İdari işlemin tebliği ile birlikte işlem uygulanmaya başlayacağı gibi ilgilisine tanınan itiraz hakkı da başlamış olmaktadır. \r\nBir idari işlemin tebliği birçok yol ile olabilir. Örneğin, idari işlemler ilanen tebliğ edilebildiği gibi doğrudan muhatabın imzasına da tebliğ edilebilir. İdari işlemin tebliği ile birlikte hukuk aleminde sonuç doğurur.\r\nVergilendirme işlemleri de birer idari işlemdir. Bu nedenle, vergilendirmeye ilişkin yapılacak tebligat mükellef açısından önemli hukuki sonuçlar meydana getirmektedir. Vergi kanunları uyarınca yapılacak tebligat posta yoluyla, ilanen, memur vasıtasıyla veya elektronik ortamda yapılmaktadır.\r\nVergi Usul Kanunun 21 maddesinde tebliğ, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza sorumlusuna yazı ile bildirilmesi olarak tanımlanmıştır. Vergi işlemlerinde süreler, vergi kanunları ile belirlenir, sürenin belli olmadığı hallerde ilgililere 15 günden az olmamak üzere süre verilir.\r\n2577 sayılı İdari Yargılama Usul Kanununun 7. maddesinde, dava açma süresinin, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gün olduğu, bu sürelerin idari uyuşmazlıklarda; yazılı bildirimin yapıldığı, vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezalarından doğan uyuşmazlıklarda; tahakkuku tahsile bağlı olan vergilerde tahsilatın; tebliğ yapılan hallerde veya tebliğ yerine geçen işlemlerde tebliğin; tevkif yoluyla alınan vergilerde istihkak sahiplerine ödemenin; tescile bağlı vergilerde tescilin yapıldığı ve idarenin dava açması gereken konularda ise ilgili merci veya komisyon kararının idareye geldiği tarihi izleyen günden başlayacağı, 8. maddede ise, sürelerin, tebliğ, yayın veya ilan tarihini izleyen günden itibaren işlemeye başlayacağı kurala bağlanmıştır.\r\n\r\n\r\n\r\n\r\nNEDEN ELEKTRONİK ORTAMDA TEBLİĞ?\r\n	Son zamanlardaki gelişen ekonomik ve teknolojik değişikliklere bağlı olarak, genelde devlet idaresi özelde de vergi idaresi çoğu işlemini elektronik ortamda yapmaya başlamıştır. Bu durum kuşkusuz birçok kolaylığı beraberinde getirmiştir. Ancak, bu kolaylık sağlanırken özellikle mükellefler açısında bazı sakıncalarının olmadığını söylemek imkansızdır.\r\n	Gelir İdaresini elektronik ortamda tebligata yönlendiren en önemli saiklerden birisi de, normal tebligat usulünde yaşanan sıkıntılardır. Vergilendirmeye ilişkin çok önemli ve hüküm ifade eden hususların Vergi Usul Kanunun tebligata ilişkin hükümleri kapsamında, posta veya ilanen tebligat aşamalarında bazı hukuka aykırılıklar meydana gelmiş ve vergi yargısı tarafından bu tür işlemler iptal edilmiştir.\r\nGelir İdaresi elektronik tebligatla, hızla ilerleyen teknolojik gelişmelere kamu kurumlarının da uyum sağlayabilmesi ve bilgi teknolojilerinin kullanımının yaygınlaştırılarak vergi idaresinin daha etkin bir biçimde görev yapmayı, hizmet kalitesini artırmayı, bilgi güvenliğini sağlamayı, kısa sürede işlem yapmayı, kağıt ortamında yapılan tebligatlara göre daha az mali külfete katlanmayı amaçlamaktadır.\r\nElektronik ortamda tebligata ilişkin yasal düzenleme 6009 sayılı yasa ile 2010 yılında getirilmiştir. Ancak, 27.8.2015 yılında çıkartılan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile elektronik tebligat uygulamasına 1.1.2016 tarihi itibarıyla başlanacağı duyurulmuştur.\r\n	456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği’nin iptali istemiyle açılan dava Danıştay 4. Dairesi’nce reddedilmiş, yapılan itiraz üzerine Vergi Dava Daireleri Kurulu, Tebliğin, \"Ceza Hükümleri\" başlıklı 9\'uncu maddesi yönünden davanın reddine ilişkin hüküm fıkrasının bozulmasına; diğer yönlerden ise itirazın reddine karar vermiştir.\r\n\r\nYASAL DÜZENLEME VE ANAYASA’YA AYKIRILIK SORUNU\r\nAnayasanın 38\'inci maddesinin birinci fıkrasında, \"Kimse,  kanunun suç saymadığı bir fiilden dolayı cezalandırılamaz\" ifadesiyle \"suçta kanunilik\"; üçüncü fıkrasında da \"ceza ve ceza yerine geçen güvenlik tedbirleri, ancak kanunla konulur\" ifadesiyle de \"cezada kanunilik\" ilkeleri güvence altına alınmıştır. Anayasada öngörülen \"suçta ve cezada kanunilik ilkesi\", insan hak ve özgürlüklerini esas alan bir anlayışın öne çıktığı günümüzde, ceza hukukunun da temel ilkelerinden birini oluşturmaktadır. Anayasaya paralel şekilde 5326 sayılı Kabahatler Kanununun \"Kanunilik İlkesi\" başlıklı 4\'üncü maddesinde hangi fiillerin kabahat oluşturduğunun, kanunda açıkça tanımlanabileceği gibi; kanunun kapsam ve koşulları bakımından belirlediği çerçeve hükmün içeriğinin, idarenin genel ve düzenleyici işlemleriyle de doldurulabileceği; kabahat karşılığı olan yaptırımların türü, süresi ve miktarının, ancak kanunla belirlenebileceği kurala bağlanmıştır.\r\n\r\nAnayasanın 40. Maddesi uyarınca, Devlet, işlemlerinde, ilgili kişilerin hangi kanun yolları ve mercilere başvuracağını ve sürelerini belirtmek zorundadır.\r\n213 sayılı Vergi Usul Kanununun dava konusu Tebliğe dayanak alınan 107/A maddesinde, bu Kanun hükümlerine göre tebliğ yapılacak kimselere, 93\'üncü maddede sayılan usullerle bağlı kalınmaksızın, tebliğe elverişli elektronik bir adres vasıtasıyla elektronik ortamda tebliğ yapılabileceği; elektronik ortamda tebligatın, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağı; Maliye Bakanlığının, elektronik ortamda yapılacak tebliğle ilgili her türlü teknik altyapıyı kurmaya veya kurulmuş olanları kullanmaya, tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları ve elektronik tebliğe ilişkin diğer usul ve esasları belirlemeye yetkili olduğu hükmüne yer verilmiştir.\r\nKanunun söz konusu maddesinde ayrıca, Vergi Usul Kanunu uyarınca tebliğ yapılacak kimselere, kanunun 93\'üncü maddesinde sayılan usullere bağlı kalınmaksızın, tebliğe elverişli elektronik bir adres vasıtasıyla elektronik ortamda tebliğ yapılabileceği ve elektronik ortamda tebligatın, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağı hususları düzenlenmiştir.\r\nVergi Dava Daireleri Kurulu(VDDK) kararında yer alan karşı oy kararında, \r\n“Ülkemizde internet ulaşımı olmayan veya elektronik haberleşme sistemlerini kullanma becerisine ya da imkanına sahip bulunmayan vatandaşların olduğu ve söz konusu vatandaşların bir kısmı hakkında ticari, zirai ve mesleki kazançlar yönünden gelir vergisi mükellefiyeti tesis edilmiş olduğu bilinmektedir. Dava konusu düzenleme ile ticari, zirai ve mesleki kazançlar yönünden gelir vergisi mükellefiyeti tesis edilmiş olan (kazançları basit usulde tespit edilenlerle gerçek usulde vergiye tabi olmayan çiftçiler hariç) şahıslara tebliğe elverişli elektronik adres kullanma zorunluluğu getirilmiş, söz konusu şahıslara elektronik ortamda yapılan tebligatın, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağı öngörülmüştür. Dolayısıyla dava açılmasına ilişkin sürelerin hesaplanmasında da tebliğin yapılmış sayıldığı tarih dikkate alınacaktır. Hakkında tesis edilen işlemden haberdar olmayan muhatabın dava açma hakkını kullanmayacağı açık olup, Kanun\'un vermiş olduğu sürenin, elektronik ortamda tebliği izleyen beşinci günün sonundan başlatılması hak arama özgürlüğünü ortadan kaldırmaktadır.\r\n213 Sayılı Vergi Usul Kanununa 6009 sayılı Kanunun 7 nci maddesi ile eklenen 107/A adresinde yer alan, “tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları” ibaresinin, eylem ve işlemleri hukuka uygun, insan haklarına saygılı, bu hak ve özgürlükleri koruyup güçlendiren, bu alanda adaletli bir hukuk düzeni kurup bunu geliştirerek sürdüren, Anayasa\'ya aykırı durum ve tutumlardan kaçınan, hukukun üstün kuralları ile kendisini bağlı sayan, yargı denetimine açık olan devlet olarak tanımlanan ve Anayasa\'nın 2\'nci maddesinde hükmolunan Hukuk Devleti ilkesi ile, herkesin, meşru vasıta ve yollardan faydalanmak suretiyle yargı mercileri önünde davacı veya davalı olarak iddia ve savunma ile adil yargılama hakkına sahip olduğunu düzenleyen Anayasa\'nın 36\'ncı maddesine aykırı olduğu yönünde, davacı tarafından basit bir şüphenin ötesinde, hukuki temele dayanan, hukuki bakımdan tartışılabilir ciddi iddialar ileri sürüldüğü açıktır. Anılan yasal düzenleme ile hukuk devleti ilkesine aykırı olarak, idareye yasama yetkisini aşan düzeyde ve hukuk güvenliğini zedeleyen yetkiler verildiği gibi, mahkemeye erişimi hakkı da sınırlandırılmıştır.\r\n213 Sayılı Vergi Usul Kanununa 6009 sayılı kanunun 7\'nci maddesi ile eklenen 107/A maddesinde yer alan “ tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları” hükmünün, Anayasa’nın 2\'nci ve 36\'ncı maddelerine aykırılığı nedeniyle, iptali için Anayasa Mahkemesine gönderilmesi gerektiği” görüşüne yer verilmiştir.\r\nKarşı oy kararında, kısaca hak arama özgürlüğünü engellediği, idareye yasama yetkisini aşan düzeyde yetki verilerek mahkemeye erişim hakkının sınırlandığı gerekçeleriyle yasal düzenlemenin anayasaya aykırılığı nedeniyle Anayasa Mahkemesine gönderilmesi gerektiği görüşüne yer verilmiştir.\r\nHer ne kadar, VDDK, çoğunluk kararıyla anayasaya aykırılık iddiasını ciddi görmemiş ise de, bizce yasal düzenlemenin Anayasa Mahkemesine götürülmesinde çok büyük fayda olacaktı.\r\n\r\n\r\nELEKTRONİK TEBLİGATTA SORUN NEDİR?\r\n\r\nKuşkusuz gelişen teknoloji ile birlikte Maliye Bakanlığı’nın elektronik tebligat sistemine geçmesi bir zorunluluktur. Ancak bununla birlikte mükelleflerin yasal haklarının kullanılmasına engel olunmaması gerekir.\r\n456 nolu VUK Genel Tebliği ile Gelir İdaresi Başkanlığı tarafından internet vergi dairesi bünyesinde oluşturulacak tebliğe elverişli elektronik ortam elektronik tebligat adresi olarak tanımlanmıştır. Yani, idarenin kendi bünyesinde yer alan bir hesaba yine idare tarafından bir mesaj gönderilecek ve bunun üzerine elektronik ortamdaki tebligat, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacaktır. \r\nYani idare, kendi bünyesindeki bir hesaba bildirim gönderecek bunu izleyen beşinci gün tebligat yapılmış sayılacak ve mükellefler hakkında dava açma, itiraz vb. yasal süreçler başlayacaktır. Mükellefin hiç bilgisi olmasa dahi tebligatın yapılmış sayılması “tebligatın” mantığına aykırı bir durumdur.\r\n	Öte yandan, vergi idareleri kimi durumlarda posta yoluyla tebligat işlemlerine devam ederken kimi zamanda ise elektronik tebligat yapmaktadır. Bu durumda, mükellefin kafasının karışması çok normaldir. Ayrıca, düzenli ve belirli bir idare benzer uygulamalar yapmak durumundadır. Bu husus idare hukukunun en önemli ilkelerindendir.\r\n\r\n\r\nTEBLİĞİN CEZA HÜKÜMLERİ BAŞLIKLI 9. MADDESİ İPTAL EDİLMİŞTİR\r\n\r\n456 nolu VUK Genel Tebliği’nin iptali istemiyle açılan davada, Danıştay 4. Dairesi davayı reddetmiş, yapılan itiraz üzerine VDDK, sadece 9. Maddenin hukuka aykırı olduğuna karar vermiştir. Dolayısıyla, söz konusu Tebliğin diğer düzenlemeleri yürürlüğünü korumaktadır.\r\nTebliğin \"Ceza Hükümleri\" başlıklı 9\'uncu maddesinde, elektronik tebligat sistemine dahil olması zorunlu olanlardan bu Tebliğ ile getirilen yükümlülüklere uymayanlar için Kanunun 148, 149 ve mükerrer 257\'nci maddeleri uyarınca Kanunun mükerrer 355\'inci maddesindeki cezai müeyyidenin uygulanacağı; ceza uygulaması sonrasında re’sen oluşturulan internet vergi dairesi kullanıcı kodu, parola ve şifresinin gerçek kişilerde mükellefe, tüzel kişiler ile tüzel kişiliği olmayan teşekküllerde doğrudan kanuni temsilcisine tebliğ edileceği ve elektronik tebligat adreslerine tebligat gönderimine başlanılacağı düzenlemelerine yer verilmiştir.\r\nBu maddenin iptali ile birlikte tebliğ ile getirilen yükümlülüklere uymayanlar için özel usulsüzlük cezası uygulanamayacaktır. Ayrıca, ceza uygulaması sonrasında resen oluşturulan elektronik tebligat adreslerine tebligat gönderilmesine başlanamayacaktır.\r\n\r\n\r\n\r\nSONUÇ\r\n\r\nBize göre, bugün uygulanmaya çalışılan elektronik tebligat sistemi en başta Anayasanın 40. Maddesinde öngörüle Devlet, işlemlerinde, ilgili kişilerin hangi kanun yolları ve mercilere başvuracağını ve sürelerini belirtmek zorundadır kuralına aykırıdır. Ayrıca, 213 Sayılı Vergi Usul Kanununa 6009 sayılı kanunun 7\'nci maddesi ile eklenen 107/A maddesinde yer alan “ tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları” hükmü hak arama özgürlüğünü engellemekte, idareye yasama yetkisini aşan düzeyde yetki verilerek mahkemeye erişim hakkının sınırlandırmaktadır.\r\nVergi Dava Daireleri Kurulu(VDDK) çoğunluk kararıyla, söz konusu yasal düzenlemenin Anayasaya aykırılık iddiası yerinde görülmemiştir.\r\nVDDK, 456 nolu VUK Genel Tebliği’nin 9. maddesinin hukuka aykırı olduğuna karar vermiştir. Buna göre, bu Tebliğ ile getirilen yükümlülüklere uymayanlar için özel usulsüzlük cezası uygulanamayacaktır. Ayrıca, ceza uygulaması sonrasında resen oluşturulan elektronik tebligat adreslerine tebligat gönderilemeyecektir.\r\nVergi dairelerinin kendi bünyesinde oluşturulan hesaba yine vergi dairesince bir mesaj gönderilerek tebligatın yapılmış sayılması çok açık bir hukuka aykırılık halidir. Günümüzde, birçoğu ticari amaçla olmak üzere cep telefonlarımıza, mail adreslerimize çok sayıda mesajlar gelmektedir. Bunların hakkımızda hukuki sonuç doğurması Hukuk Devleti ilkeleriyle bağdaşmaz. Yine, çok sayıda mükellefin internet, bilgisayar, cep telefonu kullanımı konusunda aynı yeterliliğe sahip olduğu beklenemez. \r\nKendilerine elektronik tebligat yapıldığından bahisle işlem tesis edilen mükelleflerin hukuka aykırı muamelelerle karşılaştıkları kanaati varsa haklarını vergi yargısında aramalarında fayda olacaktır. Zira, yargı yerleri her olayın özelliğine göre durumu değerlendirecek ve hukuka aykırı gördüğü hususları iptal edecektir.\r\n','ELEKTRONİK ORTAMDA TEBLİĞDE CEZA UYGULANABLİR Mİ?','','publish','open','open','','elektronik-ortamda-tebligde-ceza-uygulanablir-mi','','','2018-10-10 00:37:21','2018-10-09 21:37:21','',0,'http://www.davavergi.com/?p=5',0,'post','',0),
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(177,1,'2018-11-27 10:45:29','2018-11-27 08:45:29','SAHTE FATURA NEDENİYLE VERGİ İNCELEMESİ KAPSAMINDA OLAN MÜKELLEFLERİN MATRAH ARTIRIM SORUNU NASIL ÇÖZÜLÜR?\r\nBilindiği gibi sahte fatura düzenleyen mükelleflerin 7143 sayılı yasa kapsamında matrah artırımları kabul edilmemektedir. Ancak, sahte belge düzenleme nedeniyle bazı mükelleflerin incelemeleri devam ettiği, sahte belge düzenleyip düzenlemediklerinin idarece henüz tespit edilemediği durumlar vardır. Bu mükelleflerin incelemeleri sonuçlanana kadar matrah artırımları kabul edilmemektedir. Özelge ile, inceleme sonuçlandıktan sonra sahte belge düzenleme fiilinin tespit edilememesi durumunda, 7143 sayılı Kanun’un 5. maddesinde öngörülen diğer şartların yerine getirilmesi koşuluyla bu madde hükümlerinden yararlanabileceklerine dair açıklamalar yapılmıştır:\r\n “Başkanlığımıza intikal eden olaylardan, SMİYB düzenleme şüphesi ile vergi incelemesi devam eden bazı mükelleflerin 7143 sayılı Kanun kapsamında matrah arttırımında bulunmak istedikleri ancak sistemin “Sahte Belge Düzenleme Fiilinden Hareketle Nezdinizde Yapılan Vergi İncelemesi Devam Etliğinden İncelemeniz Sonuçlanana Kadar Matrah Artırımında Bulunmanız Mümkün Değildir.” şeklinde uyarı verdiği ve matrah arttırımında bulunulamadığı anlaşılmış olup, konuya ilişkin olarak aşağıdaki açıklamaların yapılmasına gerek duyulmuştur. Bilindiği üzere, 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunu’nun “Matrah ve Vergi Artırımı” başlıklı 5. maddesinde, sahte belge düzenleme fiili nedeniyle incelemesi devam eden mükelleflerin aynı maddenin birinci, ikinci ve üçüncü fıkrası hükümlerinden yararlanamayacakları, vergi incelemesi tamamlanması sonucunda bu fiillerin varlığının tespit edilememesi durumunda, bu durumun tespitine ilişkin raporun veya yazının mükelleflere tebliği tarihinden itibaren bir ay içerisinde yazılı başvurulması, matrah ve vergi artırımı sonucu hesaplanan vergilerin, raporun veya yazının tebliğini izleyen aydan başlamak üzere ikişer aylık dönemler halinde altı eşit taksitte ödenmesi ve Kanun’un 5. maddesinde öngörülen diğer şartların yerine getirilmesi koşuluyla bu madde hükümlerinden yararlanılabileceği hususları düzenlenmiştir.\r\n\r\nKonuya ilişkin olarak 1 Seri No.lu Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun Tebliği’nin “Diğer Hususlar” başlıklı (V/D-6) bölümünde de açıklamalara yer verilmiştir.\r\n\r\nYukarıda yer alan hüküm ve açıklamalar doğrultusunda, SMİYB düzenleme şüphesi ile vergi incelemesi devam eden mükelleflerin vergi incelemesi sonuçlanana kadar matrah artırımında bulunması mümkün değildir.\r\n\r\nSöz konusu inceleme sonuçlandıktan sonra sahte belge düzenleme fiilinin tespit edilememesi durumunda ise, bu durumun tespitine ilişkin raporun veya yazının mükelleflere tebliği tarihinden itibaren bir ay içerisinde yazılı başvurulması, matrah ve vergi artırımı sonucu hesaplanan vergilerin, raporun veya yazının tebliğini izleyen aydan başlamak üzere ikişer aylık dönemler halinde altı eşit taksitte ödenmesi ve Kanun’un 5. maddesinde öngörülen diğer şartların yerine getirilmesi koşuluyla bu madde hükümlerinden yararlanabilecekleri tabiidir.” *\r\nwww.davavergi.com\r\n*31.07.2018 tarih ve  21152195-130[99-2018.1224]-E. 132482 sayılı, Hazine ve Maliye Bakanlığı Özelgesi.','SAHTE FATURA NEDENİYLE VERGİ İNCELEMESİ KAPSAMINDA OLAN MÜKELLEFLERİN MATRAH ARTIRIM SORUNU NASIL ÇÖZÜLÜR?','','publish','closed','open','','sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur','','','2018-11-27 10:56:05','2018-11-27 08:56:05','',0,'http://www.davavergi.com/?p=177',0,'post','',0),
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(59,1,'2018-10-10 13:03:40','2018-10-10 10:03:40','&nbsp;\r\n<h2>GİRİŞ</h2>\r\nVergilendirme işlemlerine ilişkin uyuşmazlıkların idari yargı içindeki vergi mahkemelerinde görülmesi göreve ilişkin bir husustur.\r\n2576 sayılı Kanunun 6. maddesi ile Vergi mahkemeleri; genel bütçeye, il özel idareleri, belediye ve köylere ait vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezaları ile tarifelere ilişkin davaları ve bu konularda 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin davalarla diğer kanunlarla verilen işleri çözümler.\r\nVergi mahkemeleri, idari yargı içindeki vergi ve benzeri uyuşmazlıkları çözmekle görevli özel yetkili mahkemelerdir. Uyuşmazlık için öncelikle vergi mahkemesine başvurulması daha sonra ise Bölge İdare Mahkemesi ve Danıştay aşamalarına geçilmesi gerekmektedir.\r\n<h2>YASAL DÜZENLEME</h2>\r\nVergi uyuşmazlıklarında yetki konusu ise, vergi mahkemelerinden hangi yer vergi mahkemesinin uyuşmazlığı çözeceğine ilişkindir.\r\n2577 sayılı Kanunun 37. maddesine göre vergi uyuşmazlıklarında yetkili mahkeme;\r\n“a) Uyuşmazlık konusu vergi, resim, harç ve benzeri mali yükümleri tarh ve tahakkuk ettiren, zam ve cezaları kesen,\r\nb) Gümrük Kanununa göre alınması gereken vergilerle Vergi Usul Kanunu gereğince şikayet yoluyla vergi düzeltme taleplerinin reddine ilişkin işlemlerde; vergi, resim, harç ve benzeri mali yükümleri tarh ve tahakkuk ettiren,\r\nc) Amme Alacaklarının Tahsil Usulu Kanunun uygulanmasında, ödeme emrini düzenleyen,\r\nd) Diğer uyuşmazlıklarda dava konusu işlemi yapan,\r\nDairenin bulunduğu yerdeki vergi mahkemesidir.”\r\nVergi uyuşmazlıklarında yetkili mahkeme konusunda çoğu zaman sorun yaşanmaz çünkü genellikle idari işlemi tesis eden makamın bulunduğu yer mahkemesi yetkilidir. Daha çok, vergi resim harç benzeri mali yükümlerle ilgili hususlarda görev konusunda sorunlar yaşanmaktadır.\r\n<h2>DANIŞTAY KARARI</h2>\r\nBelediyelerce tahsil edilen asfalt tahrip bedelinden kaynaklanan uyuşmazlıkları vergi mahkemelerinin görev alanına girmektedir. Danıştay 9. Dairesinin 9.12.1997 gün ve 1996/2377 E., 1997/4011 K. sayılı kararı bu yöndedir:\r\n“486 sayılı Umuru Belediyeye Müteallik Ahkamı Cezaiye Hakkında Kanunun 2. maddesinde, umumi ana lağımlarıyla su yollarını hasbezarure açtıranların belediyece tayin edilen müddet zarfında hali sabıka icra mecbur oldukları, müddeti mezkura zarfında yapılmadığı takdirde, belediyece bilkeşif yaptırılacağı, belediyece sarf olunan para alındıktan başka mesarifi vakıanın yüzde onunda ayrıca cezaen istifa olunacağı, yine aynı kanunun 4. maddesinde ise belediyece sıhhat ve selameti umumiye için mahzuru görülen hususi mecra ve lağım, kuyu ve çukurların nihayet bir hafta zarfında izalei mahzurunun, sahibine tebliğ olunacağı., tebligatı vakıa alakadaran tarafından nazarı itibara alınmadı ğ-,takdirde belediyece keşfi mucibince yaptırılacak mahzur izalei ve sarfiyat tahsil olundukları, başka mesarifi vakıanın, yüzde onunun da cezaen, istifa olunacağı, bununda rüsumu belediye gibi tahsil olunacağı hükme bağlanmıştır.\r\nOlayda 436 sayıl; Kanunun 2. Maddesinden kaynaklanan asfalt tahrip bedelinin P.T.T. idaresinden istenilmesine ilişkin belediye encümen kararının iptali istemiyle açılan davada Ankara 1. Vergi Mahkemesi ile. Ankara 10. İdare Mahkemesi arasında çıkan görev; uyuşmazlığını giderilmesine ilişkin Ankara Bölge İdare Mahkemesinin 22.9.1994 tarih ve E;1994/2604, K:1994/2369. sayılı kararı, ile uyuşmazlığı idare mahkemesince çözümlenmesi, gerektiğine karar verilerek, Ankara 10. İdare Mahkemesinin görevsizlik kararının kaldırılıp dosyanın anılan mahkemeye gönderilmesi üzerine idare mahkemesince davanın esastan incelenerek reddedildiği görülmüştür.\r\n2576 sayılı Bölge İdare Mahkemeleri idare Mahkemeleri ve Vergi Mahkemelerinin Kuruluşu ve Görevleri Hakkında Kanunun 6. maddesinde, vergi mahkemelerinin genel bütçeye, il özel idareleri, belediye ve köylere ait vergi, resim, harç ve benzeri mali yükümler ve bunlara ilişkin zam ve cezalar ile tarife uyuşmazlıklarını 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasından doğan uyuşmazlıkları ve kanunlarla verilen işleri çözümleyeceği hükme bağlanmıştır.\r\nAçıklanan bu hükümler karşısında asfalt tahrip bedeli ile ilgili davaya bakmakla görevli mahkemenin vergi mahkemesi olması gerektiğinden ihtilafın idare mahkemesince incelenmesinde isabet görülmemiştir.\r\n2577 sayılı İdari Yargılama Usulü Kanununun 43/1-b maddesine göre davaya bakacak idari yargı yerini belirleyen ve aynı maddenin 3. bendine göre de kesin olan Ankara Bölge İdare Mahkemesinin kararı, davanın bulunduğu o safhadaki kesinliği ifade eder ve bu kesinliğin amacı davanın daha başlangıçta mercisiz kalmamasını sağlamak, tarafların da mahkemelerin de görev ve yetki sorununu uzatarak işin sürüncemede kalmasını önlemektir. Yoksa bu kesinlik, temyiz merciinin, idari yargı içindeki görev ve yetki sorununu temyiz incelemesi safhasında ele almasını engelleyen nitelikte bir hüküm olarak yorumlanamaz. Çünkü aynı kanunun 49. maddesinin 1/a bendinde \"görev ve yetki dışında bir işe bakılmış olması\" hali, ilk sırada incelenecek temyiz sebebi olarak sayılmaktadır. Bölge idare mahkemesinin görevli ve yetkili idari mahkemeyi belirleme kararındaki kesinliği temyiz safhasındaki incelemeye kadar sirayet ettirmek temyiz merciinin, yasayla kendine verilmiş vazifeyi, yanı mahkemenin görev ve yetkisi dışında bir işe bakmış olup olmadığını inceleme vazifesini yapmaması, idare yahut vergi mahkemesinin görevi ve yetkisi dışında bir işe baktığını pek açık bir şekilde gördüğü halde dahi bu konulara girememesi ve çok açık hatalı hallerde bile bozma kararı verilememesi sonucunu doğurur.\r\nAçıklanan nedenlerle, Ankara 10. İdare Mahkemesinin 6.11.1995 gün ve 1995/1341 sayılı kararının görev yönünden bozulmasına, 9.12.1997 tarihinde oyçokluğu ile karar verildi.”\r\n<h2>SONUÇ</h2>\r\nHakimler ve Savcılar Yüksek Kurulu tarafından mahkemelerin yargı çevreleri yeniden belirlenebilmektedir. Eğer dava açıldıktan sonra mahkemelerin yargı çevrelerine ilişkin bir değişiklik olursa, davanın her aşamasında dosyanın yetkili mahkemeye gönderilmesine karar verilir. Örneğin, Düzce Vergi Dairesi’nce tesis edilen bir haciz işlemine karşı Sakarya Vergi Mahkemesinde açılan dava da dosyanın tekemmül aşamasında yetkili yargı yeri değiştiğinden, dava yetki yönünden reddedilerek Zonguldak Vergi Mahkemesine gönderilmesine karar verilmiştir.\r\nİYUK’nun 15. Maddesi uyarınca, idari yargının görevli olduğu konularda görevli veya yetkili olmayan mahkemeye açılan davaların görev veya yetki yönünden reddedilerek dava dosyasının görevli veya yetkili mahkemeye gönderilmesine karar verilir, bu kararlara karşı istinaf ve temyiz yoluna başvurulamaz.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ DAVALARINDA YETKİLİ VE GÖREVLİ VERGİ MAHKEMESİ NERESİDİR?','','publish','open','open','','vergi-yargisinda-gorevli-ve-yetkili-mahkeme','','','2019-08-08 14:30:45','2019-08-08 11:30:45','',0,'http://www.davavergi.com/?p=59',0,'post','',0),
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(172,1,'2018-11-26 21:31:02','2018-11-26 19:31:02','Hangi fillere özel usulsüzlük cezası kesileceği ağırlıklı olarak, Vergi Usul Kanununun 353. maddesinde düzenlenmiştir. Vergi ceza hukukunda kıyas yasağı olduğu için yasa maddesinde sayılmamış fiiller için açık yetki verilmemiş durumlarda idari işlemlerle özel usulsüzlük cezası kesilmesi mümkün değildir.\r\n\r\n1 . Elektronik belge olarak düzenlenmesi gerekenler de dâhil olmak üzere, verilmesi ve alınması icabeden fatura, gider pusulası, müstahsil makbuzu ile serbest meslek makbuzlarının verilmemesi, alınmaması, düzenlenen bu belgelerde gerçek meblağdan farklı meblağlara yer verilmesi, bu belgelerin elektronik belge olarak düzenlenmesi gerekirken Maliye Bakanlığınca belirlenen zorunlu haller hariç olmak üzere kâğıt olarak düzenlenmesi ya da bu Kanunun 227 nci ve 231 inci maddelerine göre hiç düzenlenmemiş sayılması halinde özel usulsüzlük cezası kesilir.\r\n2. Elektronik belge olarak düzenlenmesi gerekenler de dâhil olmak üzere, perakende satış fişi, ödeme kaydedici cihazla verilen fiş, giriş ve yolcu taşıma bileti, sevk irsaliyesi, taşıma irsaliyesi, yolcu listesi, günlük müşteri listesi ile Maliye Bakanlığınca düzenlenme zorunluluğu getirilen belgelerin; düzenlenmediğinin, kullanılmadığının, bulundurulmadığının, düzenlenen belgelerin aslı ile örneğinde farklı meblağlara yer verildiğinin, gerçeğe aykırı olarak düzenlendiğinin veya elektronik belge olarak düzenlenmesi gerekirken Maliye Bakanlığınca belirlenen zorunlu haller hariç olmak üzere kâğıt olarak düzenlendiğinin tespiti ya da bu belgelerin bu Kanunun 227 nci maddesine göre hiç düzenlenmemiş sayılması halinde özel usulsüzlük cezası kesilir.\r\n3. 232 nci maddenin birinci fıkrasının 1 ila 5 numaralı bentlerinde sayılanlar dışında kalan kişilerin fatura, gider pusulası, müstahsil makbuzu, serbest meslek makbuzu, perakende satış fişi, ödeme kaydedici cihaz fişi ve giriş ve yolcu taşıma biletlerini almadıklarının tespit edilmesi halinde özel usulsüzlük cezası kesilir. (Şu kadar ki, bu cezanın kesilebilmesi için, belge alınmadığına ilişkin tespitin vergi incelemesine yetkili olanlar tarafından yapılması şarttır.)\r\n4. Günlük kasa defteri, günlük perakende satış ve hasılat defteri ile Maliye Bakanlığınca tutulma ve günü gününe kayıt edilme mecburiyeti getirilen defterlerin; işyerinde bulundurulmaması, bu defterlere yazılması gereken işlemlerin günü gününe deftere kayıt edilmemesi veya yoklama ve incelemeye yetkili olanlara istendiğinde ibraz edilmemesi halleri ile vergi kanunlarının uygulanması bakımından levha bulundurma veya asma zorunluluğu bulunan mükelleflerin bu zorunluluğa uymamaları halinde her tespit için özel usulsüzlük cezası kesilir.\r\n5. Muhasebe standartlarına, tek düzen hesap planına ve mali tablolara ilişkin usul ve esaslar ile muhasebeye yönelik bilgisayar programlarının üretilmesine ve kullanılmasına ilişkin kural ve standartlara uymayanlara özel usulsüzlük cezası kesilir.\r\n6. Bu Kanunun 8 inci maddesinin son fıkrası uyarınca (vergi kimlik numarası zorunluluğu) getirilen mecburiyete uymaksızın işlem yapanlara her bir işlem için özel usulsüzlük cezası kesilir.\r\n7. Belge basımı ile ilgili bildirim görevini tamamen veya kısmen yerine getirmeyen matbaa işletmecilerine özel usulsüzlük cezası kesilir. \r\n8. 4358 sayılı Kanun uyarınca işlemlerinde vergi kimlik numarası kullanma zorunluluğu getirilen kurum ve kuruluşlardan yaptıkları işlemlere ilişkin bildirimleri Maliye Bakanlığının belirleyeceği standartlarda, araçlarla (yazı, manyetik ortam, disket, mikrofilm, mikro fiş gibi) ve zamanlarda yerine getirmeyenler hakkında lira özel usulsüzlük cezası kesilir.( Ceza kesilenler, ödedikleri ceza için fiilleri ile ceza kesilmesine neden olan kişilere rücu edebilirler. )\r\n9. (Bu Kanununun 127 nci maddesinin (d) bendi uyarınca Maliye Bakanlığının özel işaretli görevlisinin ikazına rağmen durmayan aracın sahibi adına özel usulsüzlük cezası kesilir.\r\n','ÖZEL USULSÜZLÜK CEZALARINDA VUK 353. MADDE UYGULAMASI KAPSAMINDAKİ FİİLLER NELERDİR?','','publish','closed','open','','ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir','','','2018-11-26 21:31:02','2018-11-26 19:31:02','',0,'http://www.davavergi.com/?p=172',0,'post','',0),
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(77,1,'2018-10-10 13:37:56','2018-10-10 10:37:56','Özeti :   Kredi kartı hesabı borçlandırılmak suretiyle yapılan satışlardan elde edilen hasılatın tümünün kayıt ve beyanlara dahil edildiğini ispat külfetinin davacıya ait olduğu hakkında Danıştay Üçüncü Dairenin 24.12.2012 tarih ve E:2010/7112 K:2012/4884 sayılı kararı.\r\n\r\n\r\n \r\n\r\n          Temyiz Eden  : Mersin Vergi Dairesi Başkanlığı\r\n\r\n          Karşı Taraf      : … İthalat İhracat Nakliyat Ticaret Limited Şirketi\r\n\r\n          İstemin Özeti : Davacı şirket adına Ekim 2008 döneminde kredi kartı ile yapılan satışlardan elde edilip kayıtlara alınmayan hasılata isabet eden katma değer vergisini beyan etmemesi nedeniyle re\'sen salınan vergi ziyaı cezalı katma değer vergisine karşı dava açılmıştır. Mersin 2. Vergi Mahkemesinin 27.07.2010 gün ve E:2009/422, K:2010/1300 sayılı kararıyla, P.O.S. cihazından çekilen ve tarhiyata esas alınan 116.059,80 TL\'nın işletmenin nakit ihtiyacının giderilmesine yönelik olduğu yolundaki iddiasını kanıtlaması istenen davacı şirket tarafından sunulan belgelerden 18.197,00 TL tutarındaki hasılatın kayıtlarına alınmasına karşın katma değer vergisi matrahına sehven eklenmediği anlaşıldığından, tarhiyatın bu tutara isabet eden kısmında hukuka aykırılık görülmediği, davacı tarafından, kayıt ve beyan dışı bırakılan 68.036,85 TL\'nin ise faturası malın satışı sırasında düzenlenen kredili satışlara ilişkin olduğu inceleme sırasında ifade edilmesine karşın bu yönde bir araştırma yapılmadan ve davacıya ispat hakkı tanınmaksızın tutarın matraha alındığı anlaşıldığından, bu tutara isabet eden cezalı verginin hukuka uygun düşmediği, öte yandan, matrahın 14.490,00 TL tutarındaki kısmının şirket müdürü … ve eşi …’nun kredi kartından çekilen ve nakit ihtiyacının giderilmesi ve şirkete ilişkin ödemeler için kullanıldığının iddia edilmesi üzerine şirketin finansman ihtiyacı bulunup bulunmadığının tespiti bakımından yaptırılan bilirkişi incelemesinde Ekim 2008 dönemi itibarıyla \"Kasa Hesabının\" negatif bakiye verdiği, likidite oranlarına esas alınarak yapılan hesaplama sonucu şirketin nakit ihtiyacı bulunduğunun ortaya konulduğu, bu nedenle bu tutarın finansman ihtiyacının karşılanması amacıyla çekildiği sonucuna varıldığı, mahkemelerince yukarıda değinilen tutarların matrahtan indirilmesi suretiyle yapılan hesaplama sonucu davacı tarafından izah edilemediği anlaşılan 15.335,95 ile sehven beyan edilmeyen 18.197,00 TL\'dan oluşan toplam 25.781,75 TL tutarındaki hasılata isabet eden cezalı vergide hukuka aykırılık görülmediği gerekçesiyle dava 25.781,75 TL\'na isabet eden cezalı vergi yönünden reddedilmiş, matrahın diğer kısımlarına isabet eden cezalı vergi kaldırılmıştır. Davalı idarece; P.O.S. cihazının satış aracı olduğu, inceleme raporu uyarınca yapılan tarhiyatta kanuna aykırılık bulunmadığı ileri sürülerek kararın terkine ilişkin kısmının bozulması istenmiştir.\r\n          Savunmanın Özeti  : Savunma verilmemiştir.\r\n\r\n          Tetkik Hakimi          : ….\r\n          Düşüncesi : Vergi mahkemesince, davacıdan kredili olduğu iddia edilen satışlara ilişkin faturalar ve kredi kartı slipleri istenerek yapılacak inceleme sonucu karar verilmesi gerekirken kanıt yükü davalı idareye yüklenerek verilen kararın bozulması gerektiği düşünülmektedir.\r\n          Savcı          :  …\r\n\r\n          Düşüncesi  :  İdare ve vergi mahkemelerince verilen kararların temyizen incelenerek bozulabilmesi için, 2577 sayılı İdari Yargılama Usulü Kanunu’nun 49\'uncu maddesinin birinci fıkrasında belirtilen nedenlerin bulunması gerekmektedir.\r\n          Temyiz dilekçesinde öne sürülen hususlar, söz konusu maddede yazılı nedenlerden hiçbirisine uymadığından, istemin reddi ile temyiz edilen Mahkeme kararının onanmasının uygun olacağı düşünülmektedir. \r\n\r\nTÜRK MİLLETİ ADINA\r\n          Hüküm veren Danıştay Üçüncü Dairesince işin gereği görüşülüp düşünüldü:\r\n          Temyiz istemine ilişkin dilekçede ileri sürülen iddialar, kararın şirket ortağı ve eşinin kredi kartından çekilip nakit ihtiyacı için kullanıldığı sonucuna varılan 14.490,00 TL\' ya isabet eden cezalı verginin kaldırılmasına ilişkin hüküm fıkrasının bozulmasını sağlayacak durumda görülmemiştir.\r\n          213 sayılı Vergi Usul Kanunu’nun 3\'üncü maddesinin (B) işaretli bendinde, vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin işlemlerin gerçek mahiyetinin yemin hariç her türlü delille ispatlanabileceği kurala bağlanmış, iktisadi, ticari ve teknik icaplara uymayan ve olayın özelliğine göre normal ve olağan olmayan bir durumun iddia olunması halinde iddia eden taraf bu iddiasını kanıtlamakla yükümlü kılınmıştır.\r\n          Davacı şirketin P.O.S. cihazıyla yaptığı 68.036,85 TL tutarındaki satışa isabet eden katma değer vergisini beyan etmediği ileri sürülerek tarh matrahına alınan bu tutara isabet eden cezalı verginin vergi mahkemesince; davacı şirket yetkilisince tutarın inceleme sırasında açık hesap olarak izlenen kredili satışlara ilişkin olduğu ileri sürülerek bu ödemelere ait slipler sunulduğu halde, bu yönde bir inceleme yapılmadan ve davacıya kanıt hakkı sağlanmadan bu tutarın matrahın alınmasının hukuka uygun düşmediği gerekçesiyle kaldırıldığı anlaşılmaktadır.\r\n          Kredi kartı hesabı borçlandırılmak suretiyle yapılan satışlarda müşterinin imzasıyla onayladığı nüshası, satıcıda kalan slipler ve kredi kartı hesabına ait bilgiler, müşteri ile yapılan satış işleminin tarihi, konusu ve miktarının saptanmasına olanak sağladığından, bu şekilde yapılan satışlara ait hasılatın bir kısmının kayıtlara alınmadığının saptanması halinde; yapılan satışlardan elde edilen hasılatın tümünün kayıt ve beyanlara dahil edildiğini ispat külfeti yukarıda yer verilen Yasa kuralı gereği davacıya aittir.\r\n\r\n          Davacı tarafından P.O.S. cihazı ile yapılan satışların bir kısmının kredili satışlara ilişkin olduğu iddiasıyla açılan davada vergi mahkemesince kredili satışlardan oluştuğu kabul edilen 68.036,85 lira hasılatın vergilendirme döneminde yapılan satışlara ya da daha önceki aylarda yapılıp bu dönemlerde karşılığı tahsil edilen satışlara ilişkin olup olmadığının tespiti bakımından kanıt yükü kendisine düşen davacıdan kredili olduğu iddia edilen satışlara ilişkin faturalar ve kredi kartı slipleri istenerek yapılacak inceleme sonucu karar verilmesi gerekirken kanıt yükü davalı idareye yüklenerek verilen kararın değinilen matrah farkına isabet eden cezalı vergiye ilişkin hüküm fıkrası hukuka uygun görülmemiştir.\r\n          Açıklanan nedenlerle temyiz isteminin kısmen reddine ve Mersin 2. Vergi Mahkemesinin 27.07.2010 gün ve E:2009/422, K:2010/1300 sayılı kararının 14.490,00 TL\' na isabet eden cezalı vergiye ilişkin hüküm fıkrasının onanmasına, istemin kısmen kabulü ile kararın 68.036,85 TL\' na isabet eden cezalı vergiye ilişkin hüküm fıkrasının bozulmasına, yargılama giderlerinin yeniden verilecek kararda karşılanması gerektiğine, 24.12.2012 gününde oybirliğiyle karar verildi.\r\n','VERGİ YARGISINDA İSPAT YÜKÜ','','publish','open','open','','vergi-yargisinda-ispat-yuku','','','2018-10-10 13:37:56','2018-10-10 10:37:56','',0,'http://www.davavergi.com/?p=77',0,'post','',0),
(79,1,'2018-10-10 13:39:35','2018-10-10 10:39:35','<!-- wp:paragraph -->\r\n<p>Vergi hukuku, vergi avukatı ve vergi danışmanlığı ihtiyaçlarınız için <a href=\"https://www.davavergi.com/hakkimizda\">Davavergi.com</a> ile iletişime geçin. Uzman ekibimiz, vergi davaları, yasal süreçler ve profesyonel vergi danışmanlığı hizmetleri sunarak ihtiyaçlarınıza özel çözümler üretir. İstanbul merkezli firmamız, telefon, e-posta veya iletişim formu aracılığıyla size hızlı ve etkili destek sağlar. Vergi danışmanı ekibimizden bilgi almak ve hukuki sorunlarınızı çözmek için şimdi bize ulaşın!</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&#x1f4e7; davavergi@gmail.com</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&#x1f4de; 0 (531) 681 43 58</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&#x1f4cd;İstanbul</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&#x1f552; Hafta İçi: 09.00-20.00 Hafta Sonu: 09.00-17.00</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:wpforms/form-selector {\"clientId\":\"faa2b4b8-b9cb-4a24-80b2-5964dcaa47ec\",\"formId\":\"1170\",\"copyPasteJsonValue\":\"{\\u0022displayTitle\\u0022:false,\\u0022displayDesc\\u0022:false,\\u0022theme\\u0022:\\u0022default\\u0022,\\u0022themeName\\u0022:\\u0022\\u0022,\\u0022fieldSize\\u0022:\\u0022medium\\u0022,\\u0022backgroundImage\\u0022:\\u0022none\\u0022,\\u0022backgroundPosition\\u0022:\\u0022center center\\u0022,\\u0022backgroundRepeat\\u0022:\\u0022no-repeat\\u0022,\\u0022backgroundSizeMode\\u0022:\\u0022cover\\u0022,\\u0022backgroundSize\\u0022:\\u0022cover\\u0022,\\u0022backgroundWidth\\u0022:\\u0022100px\\u0022,\\u0022backgroundHeight\\u0022:\\u0022100px\\u0022,\\u0022backgroundUrl\\u0022:\\u0022url()\\u0022,\\u0022backgroundColor\\u0022:\\u0022rgba( 0, 0, 0, 0 )\\u0022,\\u0022fieldBorderRadius\\u0022:\\u00223px\\u0022,\\u0022fieldBorderStyle\\u0022:\\u0022solid\\u0022,\\u0022fieldBorderSize\\u0022:\\u00221px\\u0022,\\u0022fieldBackgroundColor\\u0022:\\u0022#ffffff\\u0022,\\u0022fieldBorderColor\\u0022:\\u0022rgba( 0, 0, 0, 0.25 )\\u0022,\\u0022fieldTextColor\\u0022:\\u0022rgba( 0, 0, 0, 0.7 )\\u0022,\\u0022fieldMenuColor\\u0022:\\u0022#ffffff\\u0022,\\u0022labelSize\\u0022:\\u0022medium\\u0022,\\u0022labelColor\\u0022:\\u0022rgba( 0, 0, 0, 0.85 )\\u0022,\\u0022labelSublabelColor\\u0022:\\u0022rgba( 0, 0, 0, 0.55 )\\u0022,\\u0022labelErrorColor\\u0022:\\u0022#d63637\\u0022,\\u0022buttonSize\\u0022:\\u0022medium\\u0022,\\u0022buttonBorderStyle\\u0022:\\u0022none\\u0022,\\u0022buttonBorderSize\\u0022:\\u00221px\\u0022,\\u0022buttonBorderRadius\\u0022:\\u00223px\\u0022,\\u0022buttonBackgroundColor\\u0022:\\u0022#066aab\\u0022,\\u0022buttonTextColor\\u0022:\\u0022#ffffff\\u0022,\\u0022buttonBorderColor\\u0022:\\u0022#066aab\\u0022,\\u0022pageBreakColor\\u0022:\\u0022#066aab\\u0022,\\u0022containerPadding\\u0022:\\u00220px\\u0022,\\u0022containerBorderStyle\\u0022:\\u0022none\\u0022,\\u0022containerBorderWidth\\u0022:\\u00221px\\u0022,\\u0022containerBorderColor\\u0022:\\u0022#000000\\u0022,\\u0022containerBorderRadius\\u0022:\\u00223px\\u0022,\\u0022containerShadowSize\\u0022:\\u0022none\\u0022,\\u0022customCss\\u0022:\\u0022\\u0022}\"} /-->\r\n\r\n<!-- wp:image {\"id\":1179,\"sizeSlug\":\"large\",\"linkDestination\":\"none\",\"align\":\"center\"} -->\r\n<figure class=\"wp-block-image aligncenter size-large\"><img class=\"wp-image-1179\" src=\"https://www.davavergi.com/wp-content/uploads/2024/11/vergi-danismanligi-iletisim-1024x240.png\" alt=\"Vergi danışmanlığı iletişim\" />\r\n<figcaption class=\"wp-element-caption\">Vergi danışmanlığı almak herkesin hakkı! Güvenilir ve uzman çözümlerle yanınızdayız.<br />İletişime geçin ve doğru bilgiyle doğru kararlar alın.</figcaption>\r\n</figure>\r\n<!-- /wp:image -->\r\n\r\n\r\n<iframe src=\"https://www.google.com/maps/embed?pb=!1m18!1m12!1m3!1d3010.367228163892!2d28.909333099999994!3d41.01722109999999!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x14cabb6b1929771d%3A0x760ee066ec834b8f!2zVmVyZ2kgQXZ1a2F0xLEsIFZlcmdpIERhbsSxxZ9tYW7EsQ!5e0!3m2!1str!2str!4v1735910341963!5m2!1str!2str\" width=\"100%\" height=\"450\" style=\"border:0;\" allowfullscreen=\"\" loading=\"lazy\" referrerpolicy=\"no-referrer-when-downgrade\"></iframe>','İletişim','','publish','closed','closed','','iletisim','','','2025-01-03 19:38:30','2025-01-03 16:38:30','',0,'http://www.davavergi.com/?page_id=79',0,'page','',0),
(80,1,'2024-12-05 20:00:04','2018-10-10 10:39:35',' ','','','publish','closed','closed','','80','','','2024-12-05 20:00:04','2024-12-05 17:00:04','',0,'http://www.davavergi.com/2018/10/10/80/',2,'nav_menu_item','',0),
(82,1,'2018-10-10 13:44:58','2018-10-10 10:44:58','ÖZEL USULSÜZLÜK CEZASI NELERE UYGULANIR? YASAL DAYANAĞI NEDİR?\r\n\r\n\r\n	Özel usulsüzlük cezaları, vergiye ilişkin bazı ödevlerin yerine getirilmemesi veya eksik yerine getirilmesi halinde sorumlular ve mükellefler hakkında VUK’da belirlenen miktar ve oranlarda uygulanan cezalardır.\r\n\r\n	VUK\'nun 353 ve mükerrer 355\'inci maddelerin de yer alan özel usulsüz cezaları miktarları VUK\'nun 414\'üncü maddesi ile verilen yetkiye dayanarak Maliye Bakanlığı\'nca yeniden değerleme oranında artırılarak Resmi Gazete\'de yayınlanan Vergi Usul Kanunu Genel Tebliği ile ilan edilmektedir. \r\n','ÖZEL USULSÜZLÜK CEZASI NELERE UYGULANIR? YASAL DAYANAĞI NEDİR?','','publish','open','open','','ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir','','','2018-10-10 13:44:58','2018-10-10 10:44:58','',0,'http://www.davavergi.com/?p=82',0,'post','',0),
(84,1,'2018-10-10 13:49:56','2018-10-10 10:49:56','Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik\r\nYapılmasına Dair Tebliğ (Seri No: 21)\r\nBilindiği üzere, Hazine ve Maliye Bakanlığının bağlı olduğu Gelir İdaresi Başkanlığı vergi uygulamalarına ilişkin değişiklikleri genel tebliğler ile yapabilmekte ve bu düzenlemeler resmi gazete de yayınlanarak yürürlüğe girmektedir.\r\n \r\nBu Tebliğ ile;\r\n\r\n-Katma Değer Vergisi (KDV) Kanunu tevkifat uygulaması\r\nkapsamındaki bir işleme ilişkin olarak alıcının KDV tevkifatını beyan\r\netmemesi/eksik beyan etmesi durumunda yapılacak işlemlere ilişkin\r\naçıklamalar netleştirilmiştir.\r\n\r\n-KDV Kanununun 13 üncü maddesinin birinci fıkrasının (k) bendinde\r\nyer alan istisna kapsamında üniversitelere bağışlanacak tesise ilişkin\r\ninşaat ruhsatının alınamaması halinde, istisna kapsamında alınacak mal\r\nve hizmet listesinin onayında inşaat ruhsatı yerine üniversitenin\r\ninşaatla ilgili biriminin uygun görüşünün yeterli olduğu belirtilmiştir.\r\n-İndirimli orana tabi işlemlerde azami iade tutarının belirlenmesine\r\nilişkin açıklamalar yapılmıştır.','Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapıldı','','publish','open','open','','katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi','','','2018-10-10 13:49:56','2018-10-10 10:49:56','',0,'http://www.davavergi.com/?p=84',0,'post','',0),
(85,1,'2018-10-10 13:49:38','2018-10-10 10:49:38','gib','gib','gib','inherit','open','closed','','gib','','','2025-01-09 13:55:12','2025-01-09 10:55:12','',84,'http://www.davavergi.com/wp-content/uploads/2018/10/gib.png',0,'attachment','image/png',0),
(88,1,'2018-10-10 14:10:27','2018-10-10 11:10:27','ÖZEL USULSÜZLÜK CEZALARINDA ZAMANAŞIMI VAR MIDIR?\r\n\r\n	Özel usulsüzlük cezaları, VUK’nun 353, 355 ve mükerrer 355. Maddelerinde düzenlenmiştir. Ayrıca, VUK 374 ve 376. maddelerinde ceza kesmede zamanaşımı ve cezalarda indirim hususları düzenlenmiştir.\r\n“Ceza Hükümleri”, 213 sayılı Vergi Usul Kanunu’nun (VUK) Dördüncü Kitabı içinde “Genel Esaslar” (md. 331-343), “Vergi Cezaları” (md. 344-363) ve “Vergi Cezasının Kesilmesi, Ödenmesi ve Kalkması” (md. 364-Ek md. 12) olmak üzere üç kısımda düzenlenmiştir.\r\n	VUK 374 maddesine göre, 353 ve mükerrer 355 nci maddeler uyarınca kesilecek usulsüzlük cezalarında, usulsüzlüğün yapıldığı yılı takip eden yılın birinci gününden başlayarak beş yıl içinde kesilmeyen cezalar zamanaşımına uğrar. Bu süreler içinde ceza ihbarnamesi tebliğ edilmekle zamanaşımı kesilmiş olur.\r\n','ÖZEL USULSÜZLÜK CEZALARINDA ZAMANAŞIMI VAR MIDIR?','','publish','open','open','','ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir','','','2018-10-10 14:10:27','2018-10-10 11:10:27','',0,'http://www.davavergi.com/?p=88',0,'post','',0),
(91,1,'2018-10-10 14:25:00','2018-10-10 11:25:00','indir (2)','indir (2)','indir (2)','inherit','open','closed','','indir-2','','','2025-01-09 13:55:22','2025-01-09 10:55:22','',0,'http://www.davavergi.com/wp-content/uploads/2018/10/indir-2.jpg',0,'attachment','image/jpeg',0),
(164,1,'2018-10-31 15:42:28','2018-10-31 13:42:28','VERGİLENDİRMEYE İLİŞİKİN TEBLİĞ YÖNTEMLERİNDE NE DEĞİŞTİ?\r\n\r\nGİRİŞ\r\n\r\nTebliğ kelime olarak bildirme, haber verme, bildirim anlamına gelmektedir.  İdari işlemler genellikle tebliğ ile birlikte hukuk aleminde sonuç doğurur. Tebliğ ile birlikte işlemin tarafı haberdar olur ve bu işleme karşı yasal yollara başvurabilir.\r\nVergilendirme işlemi de bir idari işlemdir. Bu nedenle, vergilendirmeye ilişkin yapılacak tebligat mükellef açısından önemli hukuki sonuçlar meydana getirmektedir. Vergi kanunları uyarınca yapılacak tebligat posta yoluyla, ilanen, memur vasıtasıyla veya elektronik ortamda yapılmaktadır.\r\nVergi Usul Kanunun 21 maddesinde tebliğ, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza sorumlusuna yazı ile bildirilmesi olarak tanımlanmıştır. Vergi işlemlerinde süreler, vergi kanunları ile belirlenir, sürenin belli olmadığı hallerde ilgililere 15 günden az olmamak üzere süre verilir.\r\n2577 sayılı İdari Yargılama Usul Kanununun 7. maddesinde, dava açma süresinin, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gün olduğu, 8. maddede ise, sürelerin, tebliğ, yayın veya ilan tarihini izleyen günden itibaren işlemeye başlayacağı kurala bağlanmıştır.\r\n\r\nTEBLİGATTAN KAYNAKLANAN SORUNLAR\r\nVergilendirme ile ilgili tebliğ işlemlerinin Vergi Usul Kanunu hükümlerine göre yapılması gerekmektedir. Bu konularda Tebligat Kanunu hükümleri uygulanmaz. Örneğin Vergi Mahkemesince verilen bir kararda, “Ayrıca, yine davalı vekili tarafından Tebligat Kanunu\'nun 21, 28 ve 32.maddeleri açıklanarak tebliğin usule uygun olduğu savunulmuş ise de; vergilendirme ile ilgili olup hüküm ifade eden vesikaların tebliğinde Tebligat Kanunu değil 213 sayılı Vergi Usul Kanunu\'nun tebliğe ilişkin hükümlerince belirlenen usullere göre tebliğin yapılması gerektiği nedeniyle bu iddiaya da itibar edilmemiştir.” gerekçesiyle yapılan cezalı tarhıyat iptal edilmiştir\r\nVergi daireleri tarafından yapılan birçok vergilendirme işleminin tebligattan kaynaklanan usulsüzlükler nedeniyle iptal edildiği malumdur. Yine Vergi Mahkemesince verilen bir kararda “Yukarıda anılan yasa hükümlerinin dava konusu olay bakımından değerlendirilmesi sonucunda; davacı adına yapılan cezalı tarhiyatların bildirimi amacıyla düzenlenen ihbarnamelerin bilinen adresine ilmühaberli taahhütlü olarak kapalı zarf içinde posta yoluyla ya da memur eliyle tebliğe çıkarılması ancak muhatabın adresini değiştirmesinden dolayı bulunamamış olması durumunda memurunun durumu zarf üzerine yazarak idareye teslim etmesi,geçici olarak başka bir yere gittiğinin adreste bulunan kişilerden birinin imzası alınarak zarf üzerine yazılması ve idareye teslim edilmesi,idarece münasip başka bir tarihte tekrar tebliğe çıkarılması ikinci kez de tebliğ edilememesi halinde ilanen tebliğ yoluna başvurulması gerektiği ve anılan işlemlerin komşularından bir kişi veya muhtar veya ihtiyar heyeti üyelerinden biri veyahut bir zabıta memuru huzurunda icra ve keyfiyet taahhüt ilmühaberine yazılarak tarih ve imza vaz\'edilmek ve hazır bulunanlara da imzalatılmak suretiyle tespit edilmesi gerektiği halde davalı idarece ihbarnamelerin davacının ikametgah adresine tebliğe çıkarıldığı ancak ne sebeple tebliğ edilemediğine ilişkin tebliğ mazbatasında herhangi bir kaydın bulunmadığı görülmüştür. Ayrıca 101.maddede belirtildiği üzere işi bırakmada bildirilen adresler de bilinen adreslerdendir çünkü işi bırakma adresinde terk edildiği anlamına gelmeyecektir. Dolayısıyla kanun koyucu işi bırakmada bildirilen adresleri de bilinen adreslerden saydığından idare tarafından ihbarnamelerin tebliğin de bu adreslere de gidilmesi gerekir. Ancak davalı idarece, ihbarnamelerin davacının işi bırakma bildiriminde belirttiği işyeri adresine tebliğe çıkarılmadığı ve ikametgah adresinde yapılan tebliğinde usulüne uygun olmadığı hususları değerlendirildiğinde usulüne uygun olmayan tebligat esas alınarak amme alacağının kesinleştiği ve vadesinde ödenmediğinden bahsedilemeyeceğinden düzenlenen ödeme emirlerinin hukuka uygun olmadığı sonucuna varılmaktadır.” denilmiş ve ihbarname aşamasının usulsüz olarak tebliği nedeniyle ödeme emrinin iptaline karar verilmiştir.\r\nTebligata ilişkin usulsüzlüklerin en başında posta görevlileri tarafından yeterli hukuki bilgiye dayanmadan yapılan tebligatlar gelmektedir. Bu nedenle, Gelir İdaresi tebligat usulünün basitleştirilmesi, elektronik tebligat yolunun seçilmesi gibi yöntemlere başvurmaya başlamıştır. \r\n\r\n\r\n7061 SAYILI KANUNLA GETİRİLEN DEĞİŞİKLİKLER\r\n\r\n\r\n	7061 sayılı Kanun ile yapılan değişikliklere ve değişiklik öncesi yasal düzenlemelere aşağıda yer verilmiştir.\r\n\r\n7061 sayılı Kanunun 16. maddesi ile 4/1/1961 tarihli ve 213 sayılı Vergi Usul Kanununun 101 inci maddesi aşağıdaki şekilde değiştirilmiştir.\r\n\r\n“MADDE 101- Bu Kanuna göre bilinen adresler şunlardır:\r\n1. Mükellef tarafından işe başlamada veya adres değişikliğinde bildirilen işyeri adresleri,\r\n2. Yoklama fişinde veya ilgilinin imzası bulunmak şartıyla yetkili memurlar tarafından bir tutanakla tespit edilen işyeri adresleri,\r\n3. 25/4/2006 tarihli ve 5490 sayılı Nüfus Hizmetleri Kanununa göre oluşturulan adres kayıt sisteminde bulunan yerleşim yeri adresi.\r\nBirinci fıkranın (1) ve (2) numaralı bentlerinde yazılı bilinen adreslerden tarih itibarıyla tebligat yapacak makama en son olarak bildirilmiş veya bu makamca tespit edilmiş olanı dikkate alınır ve tebliğ öncelikle bu adreste yapılır.\r\nİşyeri adresinde tebliğ yapılacak olanların bu adresinde bulunamaması, işin bırakılması veya işin bırakılmış addolunması hallerinde tebliğ, gerçek kişilerde kendisinin, tüzel kişilerde bunların başkan, müdür veya kanuni temsilcilerinden birinin, tüzel kişiliği olmayan teşekküllerde ise bunları idare edenler veya varsa temsilcilerinden herhangi birinin adres kayıt sisteminde bulunan yerleşim yeri adresinde yapılır.\r\nİşyeri adresi olmayanlara tebliğ, doğrudan adres kayıt sisteminde bulunan yerleşim yeri adresinde yapılır.”\r\nBu kanuna göre bilinen adresler şunlardır:\r\n\r\n1. Mükellef tarafından işe başlamada bildirilen adresler;\r\n\r\n2. Adres değişikliğinde bildirilen adresler;\r\n\r\n3. İşi bırakmada bildirilen adresler;\r\n\r\n4. Vergi beyannamelerinde bildirilen adresler;\r\n\r\n5. Yoklama fişinde tesbit edilen adresler;\r\n\r\n6. (Değişik: 23/6/1982-2686/18 md.) Vergi mahkemesinde dava açma dilekçelerinde ve cevaplarında gösterilen adresler;\r\n\r\n7. Yetkili memurlar tarafından bir tutanakla tesbit edilen adresler (İlgilinin tutanakta imzası bulunmak şartiyle);\r\n\r\n8. Bina ve arazi vergilerinde komisyonlarca tahrir varakalarında tesbit edilen adresleri.\r\n\r\nMektupların gönderilmesinde bu adreslerden tarih itibariyle tebligat yapacak makama en son olarak bildirilmiş veya bu makamca tesbit edilmiş olanı nazara alınır.\r\n\r\n\r\nMaddenin değişiklik öncesi hali şöyledir:\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\nYapılan değişik incelendiğinde, Kanuna göre bilinen adres sayısının azaltıldığı ve adres kayıt sisteminde bulanan adresin bilinen adres olarak esas alındığı görülmektedir.\r\n\r\n\r\n7061 sayılı Kanunun 17. maddesi ile  213 sayılı Kanunun 102 nci maddesi aşağıdaki şekilde değiştirilmiştir.\r\n“MADDE 102- Tebliğ olunacak evrakı içeren zarf posta idaresince muhatabına verilir ve bu durum muhatap ile posta memuru tarafından tebliğ alındısına tarih ve imza konulmak suretiyle tespit olunur.\r\nMuhatap imza edecek kadar yazı bilmez veya herhangi bir sebeple imza edemeyecek durumda bulunursa sol elinin başparmağı bastırılmak suretiyle tebliğ edilir.\r\nMuhatap tebellüğden imtina ederse, tebliğ evrakının gönderildiği idareden alınabileceği şerhini içeren bir pusula kapıya yapıştırılır. Posta memuru, durumu tebliğ alındısı üzerine şerh ve imza ederek, tebliğ olunacak evrakı tebliği yaptıran idareye teslim eder. Bu durumda tebliğ, pusulanın kapıya yapıştırıldığı tarihte yapılmış sayılır.\r\nBu Kanunun 101 inci maddesinin birinci fıkrasının (1) ve (2) numaralı bentlerinde sayılan işyeri adreslerine tebliğe çıkılan hallerde, tebliğ yapılacak olanların bu adreste bulunamaması durumunda (Bulunamama durumu o adresten geçici ayrılmaları da kapsar.) durum, posta memuru tarafından tebliğ alındısı üzerine şerh ve imza edilerek, tebliğ evrakı gönderildiği idareye iade edilir. Bu durumda bu Kanunun 101 inci maddesinin üçüncü fıkrasına göre işlem yapılır.\r\nBu Kanunun 101 inci maddesinin birinci fıkrasının (3) numaralı bendinde sayılan adrese tebliğe çıkılan hallerde, tebliğ yapılacak kişinin adresinde bulunamaması durumunda (Bulunamama durumu o adresten geçici ayrılmaları da kapsar.) durum, posta memuru tarafından tebliğ alındısı üzerine şerh ve imza edilerek, tebliğ evrakı gönderildiği idareye iade edilir. Bunun üzerine tebliği çıkaran merci tarafından tayin olunacak münasip bir süre sonra yeniden tebliğ çıkarılır. İkinci defa çıkarılan tebliğ evrakı da aynı sebeplerle tebliğ edilemezse, tebliğ evrakının gönderildiği idareden alınabileceği şerhini içeren bir pusula kapıya yapıştırılır. Bu durum, posta memuru tarafından tebliğ alındısı üzerine şerh ve imza edilerek, tebliğ evrakı, gönderildiği idareye iade edilir. Tebliğ evrakının pusulanın yapıştırıldığı tarihten itibaren on beş gün içerisinde muhatabı tarafından alınması hâlinde alındığı günde, bu süre içerisinde alınmaması hâlinde ise on beşinci günde tebliğ yapılmış sayılır.\r\nMaliye Bakanlığı, bu maddenin uygulanmasına ilişkin usul ve esasları belirlemeye yetkilidir.”\r\n\r\nMaddenin değişiklik öncesi hali şöyledir:\r\n    \r\nTebliğ olunacak evrakı muhtevi zarf posta idaresince muhatabına verilir ve keyfiyet muhatap ile posta memuru tarafından taahhüt ilmühaberine tarih ve imza konulmak suretiyle tesbit olunur.\r\nMuhatabın zarf üzerinde yazılı adresini değiştirmesinden dolayı bulunamamış olması halinde posta memuru durumu zarf üzerine yazar ve mektup posta idaresince derhal tebliği yaptıran daireye geri gönderilir.\r\nMuhatabın geçici olarak başka bir yere gittiği, bilinen adresinde bulunanlar veya komşuları tarafından bildirildiği takdirde keyfiyet ve beyanda bulunanın kimliği tebliğ alındısına yazılarak altı beyanı yapana imzalatılır. İmzadan imtina ederse, tebliği yapan bu ciheti şerh ve imza eder ve tebliğ edilemiyen evrak çıkaran mercie iade olunur.\r\nBunun üzerine tebliği çıkaran merci tarafından tâyin olunacak münasip bir süre sonra yeniden tebliğ çıkarılır. İkinci defa çıkarılan tebliğ evrakı da aynı sebeple tebliğ edilemiyerek iade olunursa tebliğ ilân yolu ile yapılır.\r\nMuhatap imza edecek kadar yazı bilmez veya her hangi bir sebeple imza edemiyecek durumda bulunursa sol elinin baş parmağı bastırılmak suretiyle tebliğ olunur.\r\nMuhatap tebelluğdan imtina ederse tebliğ edilecek evrak önüne bırakılmak suretiyle tebliğ edilir.\r\nYukarıdaki fıkralarda yazılı işlemler komşularından bir kişi veya muhtar veya ihtiyar heyeti üyelerinden biri veyahut bir zabıta memuru huzurunda icra ve keyfiyet taahhüt ilmühaberine yazılarak tarih ve imza vaz\'edilmek ve hazır bulunanlara da imzalatılmak suretiyle tesbit olunur.\r\n\r\n \r\n\r\n\r\nYapılan bu değişiklikle, Vergi Usul Kanununda daha önce olmayan “kapıya yapıştırma usulünün” getirildiği görülmektedir. Ayrıca, tebliğe ilişkin muhtar, ihtiyar heyeti ve zabıta huzurundaki tespit usulüne son verilmiştir.\r\n\r\n7061 sayılı Kanunun 18. maddesi ile   213 sayılı Kanunun 103 üncü maddesi aşağıdaki şekilde değiştirilmiştir.\r\n“MADDE 103- Aşağıda yazılı hallerde tebliğ ilan yoluyla yapılır:\r\n1. Muhatabın bu Kanunun 101 inci maddesi kapsamında bilinen adresi yoksa,\r\n2. Bu Kanunun 101 inci maddesinin birinci fıkrasının (1) ve (2) numaralı bentlerinde sayılan bilinen adreste tebliğ yapılamaması hâlinde, muhatabın adres kayıt sisteminde kayıtlı bir adresi bulunmazsa,\r\n3. Yabancı memleketlerde bulunanlara tebliğ yapılmasına imkân bulunmazsa,\r\n4. Başkaca nedenlerden dolayı tebliğ yapılmasına imkân bulunmazsa.”\r\n\r\nMaddenin değişiklik öncesi hali şöyledir:\r\nAşağıda yazılı hallerde tebliğ ilan yoliyle yapılır:\r\n1. Muhatabın adresi hiç bilinmezse;\r\n2. Muhatabın bilinen adresi yanlış veya değişmiş olur ve bu yüzden gönderilmiş olan mektup geri gelirse;\r\n3. Başkaca sebeplerden dolayı posta ile tebliğ yapılmasına imkan bulunmazsa;\r\n4. Yabancı memleketlerde bulunanlara tebliğ yapılmasına imkan bulunmazsa.\r\n\r\n\r\n	Bu düzenlemeyle, ilanen tebliğ usulüne daha az yerildiği ve temel olarak mükelleflerin adres kayıt sisteminde kayıtlı bir adresi bulunmazsa bu yola başvurulacağı anlaşılmaktadır.\r\n\r\n\r\nSONUÇ\r\n	Daha öncede ifade edildiği gibi, vergilendirmeye ilişkin hukuki sonuç doğuran  hususların yetkili makamlarca mükellefe veya ceza sorumlusuna bildirilmesi anlamına gelen tebliğ, itiraz, dava yolu gibi başvuru yollarının kullanılabilmesi için mükellefler açısından son derece önemlidir.\r\n	Vergilendirme işlemlerinin özelliği gereği Tebligat Kanunu hükümlerinden ayrı olarak Vergi Usul Kanununda bir takım düzenlemeler yapılmış ve vergi hukukuna özgü tebliğ usul ve metotları geliştirilmiştir.\r\n	Uygulamada, vergi idareleri tarafından gerçekleştirilen tebligat işlemlerindeki usul ve yasaya aykırılıklar nedeniyle bir çok işlemin vergi yargısı tarafından iptal edildiği görülmüştür. Durumu değerlendiren gelir idaresi bu konuda bazı tedbirler alınması yoluna gitmiştir.\r\n	7061 sayılı Kanun ile Vergi Usul Kanununun “Tebliğe” ilişkin hükümlerinde yapılan söz konusu değişiklikler ile tebligat işlemlerinde basitleştirme yoluna gidilmiş, kapıya yapıştırma yöntemi benimsenmiş ve mükelleflerin adres kayıt sisteminde bulunan adreslerine tebligat yapılması esası getirlmiştir. Ayrıca ilanen tebliğ yoluna daha az başvurulmasını gerektirecek nitelikte düzenleme yapılmıştır.\r\n	Mükelleflerin hukuki haklarının kullanılabilmesi için tebliğ usulüne ilişkin yapılacak yasal değişiklikler kuşkusuz çok önemlidir. Bu tür değişiklikler yapılırken yöntemin basitleştirilmesinin yanında mükelleflerin savunma haklarını etkin bir şekilde kullanılabilmesine imkan sağlayacak düzenlemelere yer verilmesi hukuk devleti açısından çok daha önemli olduğu gözden kaçmamalıdır.\r\n\r\n','VERGİNİN TEBLİĞİ VE TEBLİĞ USULÜNDE SON DURUM','','publish','closed','open','','verginin-tebligi-ve-teblig-usulunde-son-durum','','','2018-10-31 15:42:28','2018-10-31 13:42:28','',0,'http://www.davavergi.com/?p=164',0,'post','',0),
(98,1,'2018-10-10 14:42:17','2018-10-10 11:42:17','d69a657e-8e2f-444d-8472-9c3e1761ea35','d69a657e-8e2f-444d-8472-9c3e1761ea35','d69a657e-8e2f-444d-8472-9c3e1761ea35','inherit','closed','closed','','d69a657e-8e2f-444d-8472-9c3e1761ea35-2','','','2025-01-09 13:55:41','2025-01-09 10:55:41','',0,'http://www.davavergi.com/wp-content/uploads/2018/10/d69a657e-8e2f-444d-8472-9c3e1761ea35-1.jpg',0,'attachment','image/jpeg',0),
(100,1,'2018-10-10 14:47:01','2018-10-10 11:47:01','<strong>Vergi İncelemesi</strong>\r\n\r\nVergi Usul Kanununda öngörülen defter tutma, evrak ve kayıt muhafaza ve ibraz zorunluluğunda olan kişi ve kurumlar vergi incelemesine tabi bulunmaktadır. Görüldüğü gibi yasa koyucu sadece vergi mükelleflerini inceleme kapsamına almamış, vergilendirme ile ilişkisi bulunan diğer kişileri de inceleme kapsamına alarak vergi inceleme alanını geniş tutmuştur. Nitekim vergi matrahını gerçek ve aslına en uygun bir şekilde tespit edilebilmesi için örneğin fatura alan bir kişi hakkında vergi incelemesi yapılırken fatura veren kişi nezdinde de karşıt inceleme yapılarak vergiye ilişkin muamelelerin gerçek mahiyetinin tespitine çalışılmaktadır.<a href=\"#_ftn1\" name=\"_ftnref1\"><sup>[1]</sup></a>\r\n\r\nVergi denetim tekniklerinden en etkili, en kapsamlı ve teknik bilgi gerektireninin vergi incelemesi olduğu söylenebilir.<a href=\"#_ftn2\" name=\"_ftnref2\"><sup>[2]</sup></a>\r\n\r\nÇağdaş vergi sistemlerinde olduğu gibi Türk vergi sisteminde esas olan mükelleflerin beyanı üzerine vergilendirme yapılmasıdır. Ancak vergi idaresi çoğu zaman bunlarla yetinmemekte, bazen belirli sektörlerin bazen de hakkında vergi kaçırma yönünde ihbar bulunan gerçek ve tüzel kişilerin bildirimlerinin gerçeğe uygunluğunu vergi incelemesi yapmak suretiyle tespit etmektedir.<a href=\"#_ftn3\" name=\"_ftnref3\"><sup>[3]</sup></a>\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]</a> Ürel, <em>a.g.e</em>., s.260.\r\n\r\n<a href=\"#_ftnref2\" name=\"_ftn2\">[2]</a> Selda Aydın, Eren Çaşkurlu, <em>Kamu Maliyesi,</em> Gazi Kitabevi, 2. Baskı, Ankara, 2013, s.319.\r\n\r\n<a href=\"#_ftnref3\" name=\"_ftn3\">[3]</a> Şükrü Kızılot, Zuhal Kızılot, <em>Vergi İhtilafları ve Çözüm Yolları</em>, 13. Baskı, Yaklaşım Yayıncılık, Ankara,  Şubat 2008, s.54.','VERGİ İNCELEMESİ NEDİR?','','publish','closed','open','','vergi-incelemesi-nedir','','','2018-10-10 14:47:01','2018-10-10 11:47:01','',0,'http://www.davavergi.com/?p=100',0,'post','',0),
(102,1,'2018-10-10 14:48:44','2018-10-10 11:48:44','Vergi idaresi ödenmesi gereken verginin doğruluğunu tespit için çeşitli denetim yöntemleri kullanır. Bunlar yoklama, arama, takdire sevk ve vergi incelemesi gibi yöntemler olarak sayılabilir.\r\n\r\nVergi incelemesi, ancak yetkili vergi müfettiş yardımcıları ve vergi müfettişleri tarafından yapılabilir. Yani her maliye memuru vergi incelemesi yapamaz.\r\n\r\nVergi incelemeleri ile mükellefin ödemesi gereken vergilerin doğruluğu tespit edilir. Vergi incelemelerinde mükelleflerin ödevleri olduğu kadar hakları da vardır. Bu hakların her mükellef tarafından bilinmesi önem arz eder. Bu haklar kısaca şöyledir:\r\n<ol>\r\n 	<li>Vergi incelemesi için gelen görevlilerden kim olduklarını ve yetkilerini gösteren bir belge veya kimlik göstermelerini isteyebilir.</li>\r\n 	<li>Vergi inceleme elemanından, incelemenin konusunun, hangi vergi bakımından ve hangi hesap dönemlerine ilişkin olarak yapıldığının belirtilmesini isteyebilir.</li>\r\n 	<li>Vergi incelemesi esas itibariyle incelemeye tabi olanın işyerinde yapılır. İşyerinin müsait olmaması, ölüm, işin terk edilmesi gibi zorunlu sebeplerin varlığı veya mükellef veya vergi sorumlusu tarafından talep edilmesi halinde incelemenin ilgili inceleme elemanının dairesinde yapılmasını isteyebilir. (İncelemenin dairede yapılması talebinin inceleme elemanınca uygun görülmesi durumunda, gerekli defter ve belgelerin mükellef tarafından daireye getirilmesi yazılı olarak istenir);</li>\r\n</ol>','VERGİ İNCELEME SÜRECİNDE MÜKELLEFİN BİLMESİ GEREKEN HAKLARI NELERDİR?','','publish','closed','open','','vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir','','','2018-10-12 12:04:53','2018-10-12 09:04:53','',0,'http://www.davavergi.com/?p=102',0,'post','',0),
(104,1,'2018-10-10 23:07:20','2018-10-10 20:07:20','Vergi avukatının görevleri nelerdir?1136 sayılı Avukatlık Kanunda avukat, yargının kurucu unsurları arasında sayılmıştır. Avukat, savunmayı bağımsız bir şekilde temsil etmekle görevlidir. Vergi avukatı, çoğu zaman vergi mükellefi olan müvekkilini vergi idaresine karşı vergi mahkemesi veya Danıştay nezdinde temsil etmekle görevlidir. Yani vergi avukatı vergi mükelleflerinin savunucusudur.\r\nAvukatlık mesleğinde uzmanlaşma var mıdır?\r\nAvukatlık bir kamu hizmetidir. Avukatlık Kanununda avukatlık mesleği için bir uzmanlaşma öngörülmemiştir. Örneğin, doktorluk mesleğinde çeşitli uzmanlıklar söz konusudur. Uzmanlaşma mesleğin daha ayrıntılarına vakıf olmayı gerektirir ki bize göre yararlıdır. Bu nedenle avukatlık mesleğinde de uzmanlaşma faydalı olacaktır.\r\n\r\nGelir İdaresi Başkanlığı vergi avukatı istihdam ediyor mu?\r\n5345 sayılı Gelir İdaresi Başkanlığına dair Kanunun 29. Maddesinde “Avukat ve uzman personel çalıştırılması” düzenlenmiştir. Bu maddeye göre:\r\n	“Başkanlık merkez ve taşra teşkilatında, 657 sayılı Devlet Memurları Kanunu ve diğer kanunların sözleşmeli personel çalıştırılması hakkındaki usul ve esaslara bağlı olmaksızın, Bakan onayı ile Başkanlığın stratejik plan ve performans programlarında yer alan önemli projelerin hazırlanması, gerçekleştirilmesi veya uygulanması amacıyla proje süresi ile sınırlı olmak üzere tam veya kısmî zamanlı sözleşmeli personel çalıştırılabilir. Bunlara ödenecek ücret, 657 sayılı Kanunun 4 üncü maddesinin (B) bendine göre çalıştırılanlar için uygulanmakta olan sözleşme ücreti tavanının beş katını, çalıştırılabilecek toplam sözleşmeli personel sayısı ise 150’yi geçemez ve bu fıkrada belirtilen ücret dışında herhangi bir ödeme yapılamaz. Bu şekilde istihdam edilecek personelin, yükseköğretim kurumlarından lisans düzeyinde eğitim veren fakülte veya bölümlerinden veya bunlara denkliği Yükseköğretim Kurulunca kabul edilmiş yurtdışındaki yükseköğretim kurumlarından mezun olması şarttır. Sözleşmeli personelde aranılacak diğer nitelikler, istihdam türüne bağlı sözleşmeli personel sayısı ile ödenecek sözleşme ücretinin tespiti, istihdama dair hususlar ile sözleşme usul ve esasları Başkanlıkça belirlenir.”\r\nhükmü yer almaktadır.\r\nBu maddeye göre, GİB, önemli projelerin hazırlanması, gerçekleştirilmesi veya uygulanması amacıyla proje süresi ile sınırlı olmak üzere tam veya kısmî zamanlı sözleşmeli personel çalıştırılabilmektedir.\r\nwww.vergidava.com\r\nGerek GİB, gerekse vergi dairesi başkanlıkları vergi davalarına ilişkin savunmalarda avukat istihdam etmektedir. Kuşkusuz bu avukatlar idareye bağımlı olarak çalışmaktadırlar. Ancak yapmış oldukları çalışma nedeniyle uzman birer vergi avukatı oldukları söylenebilir.\r\n\r\nNOT:YASAK HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ.','VERGİ AVUKATI NEDEN ÖNEMLİDİR?','','publish','closed','open','','vergi-avukati-ne-is-yapar','','','2018-10-12 13:25:51','2018-10-12 10:25:51','',0,'http://www.davavergi.com/?p=104',0,'post','',0),
(105,1,'2018-10-10 23:07:13','2018-10-10 20:07:13','images','images','images','inherit','closed','closed','','images-12','','','2025-01-09 13:55:31','2025-01-09 10:55:31','',104,'http://www.davavergi.com/wp-content/uploads/2018/10/images.jpg',0,'attachment','image/jpeg',0),
(108,1,'2018-10-11 15:59:10','2018-10-11 12:59:10','	Vergi oranlarındaki artışlar ile enflasyon arasında kuşkusuz bir etkileşim bulunmaktadır. Vergiler tek başına enflasyona neden olmasalar da önemli etkileri olduğu söylenebilir. Özellikle, gelişmekte olan ülkelerdeki dolaylı vergilerin oranın yüksek olması enflasyonla birlikte orta ve orta altı sınıf üzerinde önemli etkilere sebep olur.\r\n	Vergi, kamu harcamalarını karşılamak üzere mükelleflerden zorla ve karşılıksız olarak alınan ekonomik değerlerdir. Günümüz modern toplumlarında vergi sadece kamu giderleri için alınmaz. Vergi aynı zamanda ekonomik ve sosyal politikaların bir aracı olarak kullanılır. Bu şekilde, devlet otoriteleri desteklemek ve teşvik etmek istedikleri sektörlere bir takım vergisel istisna ve muafiyetler uygular.\r\nVergi oranları ile enflasyon arasında bir bağ var mıdır?\r\nEnflasyon kısaca paranın satın alma gücünün azalmasını ifade eder. Ancak günümüz ekonomilerinde enflasyonun gizli bir vergileme yöntemi olarak kullanıldığı görülmektedir.\r\nYüksek enflasyon aslında vergi sistemlerini bozar. Bu şekilde dar gelirliler üzerindeki vergi yükü artar.\r\nEnflasyon zengini daha zengin fakiri daha fakir eder. Böylece, yeni bir kısım milyonerler çıkarken sabit gelirliler zorunlu ihtiyaçlarını dahi teminde zorlanırlar.\r\nEnflasyondan kurtulmak için neler yapılır?\r\nÖzellikle sabit ve dar gelirliler enflasyonun etkilerinden kurtulmayı pek başaramazlar. Bu nedenle hayatlarını sürdürmek için gelecek gelirlerinden vazgeçerek borçlanma yolunu seçerler. Üst gelir grubundakiler ise enflasyonun etkilerinden kurtulmak için yerli paradan yabancı paraya yönelirler. Üretimi terk eden üreticiler, faize yönelir. Üretmeyen ve ticari gelirleri azalan şirketler daha az vergi öderler.  Bu ise enflasyon sarmalının sürmesine sebep olur.\r\nEnflasyon özellikle harcamalar üzerinde kendisini gösterir. Sabit bir gelire sahip alt gelir grubunda yer alan tüketici bu gün aldığı bir ürünün fiyatını bir sonraki ay daha yüksek gördüğünde ya alımdan vazgeçer ya da daha az almaya yönelir. Ancak yüksek gelire sahip olanlar için gelir tüketimden çok tasarruf veya yatırıma yöneldiğinden enflasyondan daha az etkilenir.\r\nBir çözüm önerisi\r\nÖzellikle enflasyonist ortamlarda dar gelirlilerin daha çok tükettiği ürünlerdeki vergi yüklerinin düşürülmesi hem sosyal adalet, hem de vergi yükünün adil dağılımı açısından çok önemlidir. Bu sayede aynı zamanda enflasyonun düşmesi için de bir adım atılmış olduğu unutulmamalıdır.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ ARTIŞLARI ENFLASYONA NEDEN OLUR MU?','','publish','closed','open','','vergi-artislari-enflasyona-neden-olur-mu','','','2018-10-12 12:03:57','2018-10-12 09:03:57','',0,'http://www.davavergi.com/?p=108',0,'post','',0),
(110,1,'2018-10-11 22:36:17','2018-10-11 19:36:17','Vergi davası, vergi idarelerinin vergisel işlemlerine karşı vergi mahkemelerinde açılan davalardır. Vergi dairelerinin vergi tarhı, ceza kesme gibi işlemlerinin yanında Gelir İdaresi Başkanlığı’nın şikayet ve düzeltme taleplerinin reddine dair işlemleri Vergi Mahkemelerinde dava konusu edilebilir. Ayrıca, vergilendirmeye ilişkin bazı düzenleyici işlemlerin Danıştay’da dava konusu edilmesi mümkündür.\r\nVergi dairesinin her işlemi vergi davasına konu olabilir mi?\r\nVergi dairesinin her işlemi vergi davasına konu olmaz. Çünkü, vergi dairesi işlemlerinin vergi mahkemelerinde dava konusu edilebilmesi için kesin ve yürütülmesi zorunlu işlemler olması gerekir.\r\nPeki idari davaya konu kesin işlem demek ne demektir? Neden önemlidir. 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 14/3-d maddesinde; dilekçelerin, idari davaya konu olacak kesin ve yürütülmesi gereken bir işlem olup olmadığı yönünden inceleneceği hüküm altına alınmış, 15/1-b maddesinde ise bu yönden hukuka aykırılık saptanması halinde davanın reddine karar verileceği düzenlemesine gidilmiştir.\r\nVergi Mahkemelerinde idari davaya konu olabilecek kesin ve yürütülmesi gereken işlemler, idarenin tek yanlı, uygulanabilir nitelikte, yükümlünün hukukunu doğrudan etkileyen, onların hak ve yükümlülüklerinde değişiklik ve yenilik yaratan işlemleridir.\r\nVergi mahkemelerinde dava konusu edilebilecek kesin ve yürütülmesi zorunlu idari işlemler, tesis sebepleri, şekli, doğuracağı hukuki sonuçları vergi kanunlarıyla belirlenmiş tahakkuk fişi, vergi/ceza ihbarnameleri, vergi tevkifatı yapılması, aleyhe yapılan düzeltme işlemleri, düzeltme ve şikayet yoluyla düzeltme taleplerinin yetkili makamlarca reddi, hak ve hukuki sonuç doğurmaya yönelik başvuruların reddi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin ödeme emri, haciz, ihtiyati tahakkuk, ihtiyati haciz gibi işlemlerdir.\r\nVergi borçlarını yapılandırma başvurusunun reddi işleminin hukuki niteliği nedir?\r\n7143 sayılı Yasa ile yasada öngörülen vergi borçlarının yapılandırılmasına imkan getirilmiştir. Ancak, bazı mükelleflerin yapmış oldukları yapılandırma talepleri, sahte belge(naylon fatura) gibi bazı sebeplerle kabul edilmemiştir. Elektronik ortamda yapılan yapılandırma talepleri, ekran görüntüsünde çıkan “…..sebeplerle matrah artırımında bulunmanız mümkün değildir” şeklindeki bir yazı ile reddedilmektedir.\r\nVergi mahkemelerinde vergi davası açmadan önce ve vergi dava dilekçelerinde nelere dikkat edilmelidir?\r\nKuşkusuz, yapılandırma talebinin reddine dair işlem idari yargıda yani vergi mahkemelerinde dava konusu edilmesi mümkün bir işlemdir. \r\nSon günlerde vergi mahkemelerinde dava açılırken hazırlanan vergi dava dilekçelerinin teknik ve hukuki açıdan yetersiz olması nedeniyle talebin yanlış kurulmasından kaynaklı olarak vergi mahkemelerince davaların “idari davaya konu olacak kesin ve yürütülmesi zorunlu bir işlem olmaması nedeniyle reddedildiği” görülmektedir. \r\nGerek, dava öncesi başvuru aşamalarında gerekse dava dilekçelerinde 213 sayılı Vergi Usul Kanunu ve 2577 sayılı İdari Yargılama Usul Kanunundaki esaslara uygun hareket edilmesi hak kayıpları yaşanmaması açısından çok önemlidir.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ DAVASI NEDİR? VERGİ MAHKEMELERİNDE NELERE DAVA AÇILABİLİR?','','publish','closed','open','','vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir','','','2018-10-12 12:03:40','2018-10-12 09:03:40','',0,'http://www.davavergi.com/?p=110',0,'post','',0),
(112,1,'2018-10-12 12:03:12','2018-10-12 09:03:12','\r\nVergi mahkemesinde açılan her dava tahsilatı durdurmaz. Vergi mahkemelerinde açılan davaların tahsilat işlemini durdurabilmesi için açılan davanın hukuki niteliği önem taşır. Bir vergi davasının tahsil işlemlerini durdurabilmesi için tarhıyat aşamasına ilişkin dava açılmış olması gerekir.\r\nVergi neden önemlidir?\r\nDevletin bütçe gelirleri içerisindeki en büyük pay kuşkusuz vergi gelirlerine aittir. Diğer bütçe gelirlerinin yanında vergi gelirleri, özelliği ve avantajları nedeniyle tercih edilmektedir. Devlet, mükelleflerden vergi tahsil ederken adalet ve eşitlik ilkelerine uygun hareket etmek zorunda olup, bu husus Anayasamızda da ayrıntılı bir şekilde vurgulanmıştır.\r\nVergi, her zaman güncel bir konu olup, gerek bireyler gerek şirketler gerekse ekonomik veriler açısından önemli bir yere sahiptir. İstikrarlı ve güçlü bir ekonomi yanında demokrasi seviyesi açısından da verginin önemi büyüktür. \r\nVergiler; devletin veya devletten vergilendirme yetkisini almış diğer kamu tüzel kişilerinin, gerçek ve tüzel kişilerden, hukuki zorunluluk altında, kanunda belirtilen kurallara göre ve herhangi bir karşılık olmadan aldıkları ekonomik değerlerdir. \r\n\r\nTürk Vergi Sisteminin Özelliği Nedir?\r\nVergi alacağı vergi kanunlarının vergiyi bağladıkları olayın vuku veya hukuki durumun tekemmülü ile doğar.  Konuyu örnekleme ile açıklamaya çalışırsak, gelir vergisi açısından bir kazancın elde edilmesi, katma değer vergisi açısından ise bir hizmetin yapılması vergiyi doğuran olay olarak kabul edilir.\r\nTürk vergi sisteminde kural olarak beyan üzerine tarh usulü benimsenmektedir. Bununla birlikte, verginin beyanına ilişkin eksiklikler bulunması durumunda vergi idaresi tarafından resen ve ikmalen tarh usulü bulunduğu gibi hiç beyan olmadığı bazı durumlarda verginin idarece tarhı da söz konusu olabilmektedir. \r\n	Normalde beklenen, vergi mükelleflerinin vergilerini beyan dönemlerinde beyan ederek ödemeleridir. Ancak, vergilerini beyan etmeyen veya eksik beyan eden mükellefler hakkında vergi incelemesi yapılabilmekte veya diğer sebeplerle matrah farkı bulunan mükelleflere vergi cezalı tarhıyatlar yapılabilmektedir. Mükellefler, tarh edilen vergilere karşı uzlaşma, ödeme vb. yollara başvurabilecekleri gibi vergi mahkemeleri nezdinde dava açma yolunu da tercih edebilirler.\r\nVergi mahkemelerinde açılan vergi davaları hangi usule tabidir?\r\n	Vergi davalarında yapılan yargılamalar 2577 sayılı İdari Yargılama Usül Kanununa tabidir. Ayrıca, İYUK ve  Hukuk Usulü Muhakemeleri Kanununa atıfta bulunulan haller saklı kalmak üzere, vergi uyuşmazlıklarının çözümünde 213 sayılı Vergi Usul Kanunu hükümleri uygulanır.\r\n2577 sayılı İdari Yargılama Usul Kanununun 7. maddesinde, dava açma süresinin, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gün olduğu, 8. maddede ise, sürelerin, tebliğ, yayın veya ilan tarihini izleyen günden itibaren işlemeye başlayacağı kurala bağlanmıştır. Bu hükme göre vergi ve ceza ihbarnamelerine karşı otuz gün içinde yetkili vergi mahkemesi nezdinde dava açılması gerekir.\r\n\r\nVergilendirme işleminin hangi aşamasına karşı açılan vergi davası tahsilatı durdurur?\r\n	Vergiyi doğuran olayın ortaya çıkmasından sonra sürecin tamamlanmasına kadar, bazı aşamaların geçmesi gerekmektedir. Bu aşamaların her biri idari işlemlerle gerçekleşmektedir. Vergilendirmenin bütün olarak hukuka uygun olabilmesi için verginin doğumundan tahsiline kadarki aşamalarında hukuka uygun olarak gerçekleşmesi gerekir. Bu aşamalar 4T olarak isimlendirilen verginin tarhı, tebliği, tahakkuku ve son olarak tahsili olarak sayılabilir. \r\n İhbarname yapılan tarhıyatın vergi muhatabına bildirildiği vesikadır. İhbarnamelerde,  İhbarnamenin sıra numarası, ihbarnamenin tanzim tarihi, verginin nev\'i, mükellefin soyadı adı (Tüzelkişilerde unvanı), mükellefin açık adresi, vergilendirme dönemi, verginin matrahı,  verginin hesabı,  verginin miktarı, kısa ve açık bir ifade ile ikmalen veya re\'sen vergi tarhını icabettiren sebepler, vergi mahkemesinde dava açma süresi, vergi mahkemesinde dava açma şekli belirtilmelidir.(VUK 34,35 m.)\r\n	Uygulamada haklarında düzenlenen vergi ceza ihbarnamelerine karşı yani tarhıyat aşamasına karşı vergi mahkemeleri nezdinde dava açan bazı mükelleflere henüz dava aşaması sonuçlanmadan ödeme emri düzenlenip tebliğ edildiği görülmektedir.\r\n2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesinin 4. fıkrasında, Vergi mahkemelerinde, vergi uyuşmazlıklarından doğan davaların açılması, tarh edilen vergi, resim ve harçlar ile benzeri mali yükümlerin ve bunların zam ve cezalarının dava konusu edilen bölümünün tahsil işlemlerini durduracağı hükme bağlanmıştır. Bu hususa dikkat edilmesi gerekmektedir.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ MAHKEMESİNDE DAVA AÇILMASI TAHSİLATI DURDURUR MU?','','publish','closed','open','','vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu','','','2018-10-12 12:03:12','2018-10-12 09:03:12','',0,'http://www.davavergi.com/?p=112',0,'post','',0),
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(121,1,'2018-10-12 13:47:03','2018-10-12 10:47:03','	İdari yargı düzeni içinde yer alan vergi mahkemelerinde yetkili ve görevli mahkemelerin belirlenmesi, vergi davalarının buna göre açılması yargılamanın hızlı ve daha az maliyetle yapılabilmesi açısından çok önemlidir.\r\nVergi davalarında yetkili mahkemelerin tespit edilmesi için İYUK, VUK hükümlerinin yanında hangi bölgelerde yetkili mahkemelerin bulunduğunun bilinmesi önemlidir.\r\nVergi mahkemelerinin görevleri nelerdir?\r\nVergilendirme işlemlerine ilişkin uyuşmazlıkların idari yargı içindeki vergi mahkemelerinde görülmesi göreve ilişkin bir husustur.\r\n2576 sayılı Kanunun 6. maddesi ile Vergi mahkemeleri; genel bütçeye, il özel idareleri, belediye ve köylere ait vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezaları ile tarifelere ilişkin davaları ve bu konularda 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin davalarla diğer kanunlarla verilen işleri çözümler. \r\nVergi mahkemeleri, idari yargı içindeki vergi ve benzeri uyuşmazlıkları çözmekle görevli özel yetkili mahkemelerdir. Uyuşmazlık için öncelikle vergi mahkemesine başvurulması daha sonra ise Bölge İdare Mahkemesi ve Danıştay aşamalarına geçilmesi gerekmektedir. \r\nVergi uyuşmazlıklarında yetki konusu ise, vergi mahkemelerinden hangi yer vergi mahkemesinin uyuşmazlığı çözeceğine ilişkindir.\r\n2577 sayılı Kanunun 37. maddesine göre vergi uyuşmazlıklarında yetkili mahkeme;\r\n 	“a) Uyuşmazlık konusu vergi, resim, harç ve benzeri mali yükümleri tarh ve tahakkuk ettiren, zam ve cezaları kesen,\r\n	b) Gümrük Kanununa göre alınması gereken vergilerle Vergi Usul Kanunu gereğince şikayet yoluyla vergi düzeltme taleplerinin reddine ilişkin işlemlerde; vergi, resim, harç ve benzeri mali yükümleri tarh ve tahakkuk ettiren, \r\n	c) Amme Alacaklarının Tahsil Usulu Kanunun uygulanmasında, ödeme emrini düzenleyen,\r\n	d) Diğer uyuşmazlıklarda dava konusu işlemi yapan,\r\n	Dairenin bulunduğu yerdeki vergi mahkemesidir.”\r\nKısaca, vergi ihbarnamesini, ödeme emrini düzenlemesi gereken veya talebi reddedn vergi idaresinin bulunduğu yer vergi mahkemesi yetkili vergi mahkemesidir denilebilir.\r\nVergi uyuşmazlıklarında yetkili mahkeme konusunda çoğu zaman sorun yaşanmaz çünkü genellikle idari işlemi tesis eden makamın bulunduğu yer mahkemesi yetkilidir. Daha çok, vergi resim harç benzeri mali yükümlerle ilgili hususlarda görev konusunda sorunlar yaşanmaktadır.\r\n	Belediyelerce tahsil edilen asfalt tahrip bedelinden kaynaklanan uyuşmazlıkları vergi mahkemelerinin görev alanına girmektedir. Danıştay 9. Dairesinin 9.12.1997 gün ve 1996/2377 E., 1997/4011 K. sayılı kararı bu yöndedir.\r\nVergi mahkemelerinin yargı çevreleri nasıl belirlenir?\r\n	Hakimler ve Savcılar Yüksek Kurulu tarafından mahkemelerin yargı çevreleri yeniden belirlenebilmektedir. Eğer dava açıldıktan sonra mahkemelerin yargı çevrelerine ilişkin bir değişiklik olursa, davanın her aşamasında dosyanın yetkili mahkemeye gönderilmesine karar verilir. Örneğin, Düzce Vergi Dairesi’nce tesis edilen bir haciz işlemine karşı Sakarya Vergi Mahkemesinde açılan dava da dosyanın tekemmül aşamasında yetkili yargı yeri değiştiğinden, dava yetki yönünden reddedilerek Zonguldak Vergi Mahkemesine gönderilmesine karar verilmiştir.\r\nVergi davasının yetkili olmayan vergi mahkemesinde açılması durumu\r\nİYUK’nun 15. Maddesi uyarınca, idari yargının görevli olduğu konularda görevli veya yetkili olmayan mahkemeye açılan davaların görev veya yetki yönünden reddedilerek dava dosyasının görevli veya yetkili mahkemeye gönderilmesine karar verilir, bu kararlara karşı istinaf ve temyiz yoluna başvurulamaz.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ DAVALARINDA YETKİLİ MAHKEME VE GÖREVLİ MAHKEME NASIL BELİRLENİR?','','publish','closed','open','','vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir','','','2018-10-12 13:47:03','2018-10-12 10:47:03','',0,'http://www.davavergi.com/?p=121',0,'post','',0),
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(124,1,'2018-10-12 23:39:16','2018-10-12 20:39:16','Vergi ihtilafları şayet idari aşamada sonuçlandırılamazsa Vergi Mahkemeleri, Bölge İdare Mahkemeleri veya Danıştay yoluyla çözülmeye çalışılır. Türk Vergi Sistemi esas itibarıyla beyan sistemine dayanmaktadır. Beyan sisteminin geçerli olduğu durumlarda, vergiye tabi işlemleri yapan mükellefler beyanname esasına göre tarh ve tahakkuk eden vergileri öderler. Vergi idaresi, vergi incelemeleri veya diğer yollarla edindiği bilgilerle beyan edilen tutarların gerçekten farklı olduğuna dair delil elde etmesi durumunda tarhıyat yoluna gider.\r\n www.davavergi.com\r\nVergi ihtilaflarının yargı yolu ile çözümünde birçok konu başlıkları bulunmaktadır. Vergi yargılamasında bilinmesi gereken temel hususları şu şekilde sayabiliriz:\r\n•	Vergi ihtilafları neden kaynaklanır? İhtilaflar vergi yargısına nasıl taşınır?\r\n•	Kimler vergi mahkemesinde dava açmaya yetkilidir? Kimler vergi mahkemesinde dava açamaz?\r\n•	Vergi, harç ve benzeri mali ihtilaflardan kaynaklanan davalarda görevli mahkeme hangisidir?\r\n•	Vergi mahkemelerinde görülebilecek vergi davaları nelerdir?\r\n•	Vergi dava dilekçelerinde dikkat edilmesi gereken önemli noktalar nelerdir?\r\n•	Vergi davaları açılırken gözden kaçırılmaması gereken durumlar nelerdir?\r\n•	Vergi davalarında dava açma sürelerine ilişkin bilinmesi gerekenler nelerdir?\r\n•	Vergi davalarında ispat nasıl olur? İspat sorumluluğu kimdedir?\r\n•	Vergi mükellefleri beyan üzerine tarh ve tahakkuk ettirilen vergilere karşı vergi davası açabilirler mi?\r\n•	Vergi davaları tahsilatı durdurur mu? Vergi davalarında yürütmenin durdurulması ne demektir?\r\n•	Vergi mahkemesi kararlarının uygulanması\r\n•	Vergi mahkemesi kararlarına karşı başvuru yolları nelerdir?\r\n•	Vergi davalarında getirilen istinaf sistemi ne anlama gelmektedir?\r\n www.davavergi.com\r\nVergi ihtilaflarının vergi yargısı yolu ile çözüm aşamasında; vergi ihtilafının ortaya çıkışı, ihtilafın vergi mahkemesine taşınması, vergi dava dilekçesinin düzenlenmesi, yürütmenin durması, vergi mahkemesi kararlarının uygulanması, vergi mahkemesi kararlarının istinaf ve temyiz yolu ile incelenmesi gibi temel hususlarda İYUK ve VUK hükümlerinin bilinmesi büyük önem taşımaktadır. \r\nDaha sonraki yazılarımızda, vergi ihtilaflarının vergi yargısı yolu ile çözüm aşamasına ilişkin olarak yukarıda yer verilen konu başlıkları ayrıntılı olarak incelenmeye çalışılacaktır.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ İHTİLAFLARININ VERGİ YARGISI YOLU İLE ÇÖZÜMÜNDE DİKKAT EDİLMESİ GEREKEN ÖNEMLİ HUSUSLAR NELERDİR?','','publish','closed','open','','vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir','','','2018-10-17 23:27:54','2018-10-17 20:27:54','',0,'http://www.davavergi.com/?p=124',0,'post','',0),
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(168,1,'2018-11-19 20:18:48','2018-11-19 18:18:48','indir (1)','indir (1)','indir (1)','inherit','closed','closed','','indir-1-2','','','2025-01-09 13:57:09','2025-01-09 10:57:09','',167,'http://www.davavergi.com/wp-content/uploads/2018/11/indir-1.jpg',0,'attachment','image/jpeg',0),
(252,1,'2019-02-28 15:04:47','2019-02-28 13:04:47','VERGİYİ TABANA YAYMAK!\r\nGİRİŞ\r\nBilindiği üzere vergi, devletin veya devletten aldığı yetkiye dayanan kamu tüzel kişilerinin kamusal faaliyetlerinin gerektirdiği harcamaları karşılamak ya da kamusal görevlerinin gereklerini yerine getirmek amacıyla ve kanunlarla belirtilen sınırlara uygun olarak, hukuki zorunluluk altında özel bir karşılık vaadi olmaksızın geri vermemek üzere, gerçek ya da tüzel kişilerden aldıkları parasal tutarlarıdır.\r\nNe zaman vergi reformu konusu gündeme gelse “vergiyi tabana yayacağız!” sloganı söylenmeye başlar. Ve ne gariptir ki vergi bir türlü tavana yayılamaz. Çünkü bir sonraki vergi tartışmalarında bu konu yine gündeme gelir. Peki gerçekten verginin tabana yayılması mı gerekmektedir? Ya da vergi tabana yayılması henüz başarıya ulaşmamış mıdır?\r\nVergiyi tabana yaymakla kastedilen başlıca hususlar; kayıt dışılığın önlenmesi, vergi adaletinin sağlanması, vergi politikalarının ülke ekonomisinin gelişmesi yönünde adımlar atılması, teşvik politikasının adil olması, vergi bilincinin artırılması şeklinde sayılabilir. Tabi ki bu adımlar gerek vergi mükellefleri gerekse vergi idaresi açısından önemlidir.\r\nDOLAYLI VERGİ DOLAYSIZ VERGİ AYRIMI\r\nVergi, her zaman güncel bir konu olup, gerek bireyler gerek şirketler gerekse ekonomik veriler açısından önemli bir yere sahiptir. İstikrarlı ve güçlü bir ekonomi yanında demokrasi seviyesi açısından da verginin önemi büyüktür.\r\nVergileri dolaylı ve dolaysız vergiler olmak üzere kendi içinde ikiye ayırmak mümkündür. Dolaylı vergiler, katma değer vergisi ve özel tüketim vergisi gibi mal veya hizmet alırken yükleniciler tarafından çoğu zaman farkında olmadan ödenirken, dolaysız vergiler ise gelir ve kurumlar vergisi gibi ilgili dönemlerde beyanname ile beyan edilerek ödenen vergilerdir.\r\nDolaylı vergiler adaletsizdir, çünkü dolaylı vergiler mükelleflerin ekonomik durumunu dikkate almazlar, kullanan ya da yararlananlar eşit miktarda vergi öderler. Dolaysız vergiler ise mükelleflerin ekonomik güçleri dikkate alınarak genelde artan oranlı yapıda olup daha adildirler. Ayrıca, gelişmiş ülkelerde toplam vergi tahsilatı içinde dolaysız vergilerin payı fazla iken gelişmekte olan ülkelerde dolaylı vergilerin payı yüksektir. Son on yıllık ortalamaya bakılacak olursa ülkemizde dolaysız vergilerin toplam vergi gelirleri içindeki payı %25-30 arasında iken dolaylı vergiler % 70 civarındadır.\r\n\r\nANAYASADA VERGİ\r\nAnayasamızın “temel haklar ve ödevler” başlıklı ikinci kısmının “siyasi haklar ve ödevler” alt başlığını taşıyan dördüncü bölümünde, yer alan 73. maddede “vergi ödevi” düzenlenmiştir. Bu maddede, \r\n“Herkes, kamu giderlerini karşılamak üzere, malî gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır. Vergi, resim, harç ve benzeri malî yükümlülükler kanunla konulur, değiştirilir veya kaldırılır. Vergi, resim, harç ve benzeri malî yükümlülüklerin muaflık, istisnalar ve indirimleriyle oranlarına ilişkin hükümlerinde kanunun belirttiği yukarı ve aşağı sınırlar içinde değişiklik yapmak yetkisi Cumhurbaşkanına verilebilir.”  hükmü yer almaktadır.\r\n	Bu hüküm dikkate alındığında, herkesten mali gücüne göre vergi alınması dar gelirlilerden vergi alınmaması, emekten sermayeye nazaran daha fazla vergi alınması, gelir vergileri üzerinden artan oranlı tarife uygulanması gibi ilkelerin göz önüne alınması gerektiği söylenebilir.\r\n\r\nVERGİNİN TABANI\r\nVerginin tabanıyla kastedilen beyana tabi mükellef sayısının artırılması ise bu kuşkusuz güzel bir gelişmedir. Çünkü beyana tabi mükellef sayısının artması aynı zamanda dolaysız vergilerdeki artışı ifade edecektir. Vergi adaleti açısından bu durum olumlu karşılanır. Ancak, verginin tabanından kasıt alt gelir gurubunda yer alan kişilerden ağırlıklı olarak alınan dolaylı vergilerdeki artış ise bu durum vergi sistemindeki adaletsizliği daha çok artıracaktır.\r\nÖte yandan, verginin tabana yayılması ile vergi muafiyet ve istisnalarının daha adil bir şekilde uygulanması kuşkusuz önem taşımaktadır.\r\n\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','VERGİYİ TABANA YAYMAK!','','publish','closed','open','','vergiyi-tabana-yaymak','','','2019-02-28 15:04:47','2019-02-28 13:04:47','',0,'http://www.davavergi.com/?p=252',0,'post','',0),
(167,1,'2018-11-19 20:18:58','2018-11-19 18:18:58','	VUK’un 336. maddesi gereğince cezayı gerektiren tek bir fiil ile vergi ziyaı ve usulsüzlük birlikte işlenmiş olursa, bunlara ait cezalardan sadece miktar itibariyle en ağırı kesilir. Genel usulsüzlükler için geçerli olan bu kural, özel usulsüzlük cezaları için geçerli değildir. Zira, VUK’un 353. maddesinin sondan bir önceki fıkrasında, maddede yazılı usulsüzlükler sonucunda vergi ziyaı da meydana geldiği takdirde bu ziyaın gerektirdiği vergi cezalarının ayrıca kesileceği ve bu cezalar hakkında 336. madde hükmünün uygulanmayacağı hüküm altına alınmıştır. Dolayısıyla, özel usulsüzlük cezası ve vergi ziyaı cezası ayrı ayrı uygulanacaktır.\r\n\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. \r\nMÜKELLEFHABER www.davavergi.com','VERGİ ZİYAI KESİLMİŞ MÜKELLEFE ÖZEL USULSÜZLÜK CEZASI DA KESİLEBİLİR Mİ?','','publish','closed','open','','ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2','','','2018-11-19 20:27:25','2018-11-19 18:27:25','',0,'http://www.davavergi.com/?p=167',0,'post','',0),
(891,1,'2022-05-05 10:01:37','2022-05-05 07:01:37','<!-- wp:heading -->\n<h2>VARLIK BARIŞINDAN KİMLER FAYDALANABİLİR?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>7256 sayılı Bazi Alacaklarin Yeniden Yapilandirilmasi ile Bazi Kanunlarda Değişiklik Yapilmasi Hakkinda Kanun 17.11.2020 tarihli Resmi Gazete’de yayınlanarak yürürlüğe girmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7256 sayılı Kanunda, önceki vergi barışı ve vergi yapılandırma düzenlemelerinden farklı olarak matrah artırımı, stok affı, kesinleşmemiş alacaklara yönelik yapılandırma yapılması gibi düzenlemelere yer verilmemiş ağırlıklı olarak kesinleşmiş vergi borçlarının yapılandırmasına ilişkin düzenlemelere yer vermiştir. Ancak, 7256 sayılı Kanunla getirilen vergisel korumalardan bir tanesi de “varlık barışı” uygulamasıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong>7256 sayılı Kanunun 21. Maddesiyle;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarını, bu maddedeki hükümler çerçevesinde, 30/6/2022 tarihine kadar Türkiye’deki banka veya aracı kuruma bildiren gerçek ve tüzel kişiler, söz konusu varlıkları serbestçe tasarruf edebilirler.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>…</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunu uyarınca defter tutan mükellefler, bu madde kapsamında Türkiye’ye getirilen varlıklarını, dönem kazancının tespitinde dikkate almaksızın işletmelerine dâhil edebilecekleri gibi aynı varlıkları vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate almaksızın işletmelerinden çekebilirler.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>…..</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar, 30/6/2022 tarihine kadar vergi dairelerine bildirilir. Bildirilen söz konusu varlıklar, 30/6/2022 tarihine kadar, dönem kazancının tespitinde dikkate alınmaksızın kanuni defterlere kaydedilebilir. Bu takdirde, söz konusu varlıklar vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate alınmaksızın işletmeden çekilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>….</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında bildirilen varlıklar nedeniyle hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmaz.”&nbsp; Düzenlemeleri yapılmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2><strong>A.YURT DIŞINDA BULUNAN VARLIKLARIN BİLDİRİMİ</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Hangi Varlıklar Bildirime Konu Edilebilir?</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Yurt dışında bulunan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları, bildirime konu edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>30/6/2022 tarihine kadar (bu tarih dahil) Türkiye’deki banka veya aracı kurumlara bu varlıklarını bildiren gerçek ve tüzel kişiler, söz konusu varlıkları serbestçe tasarruf edebileceklerdir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu bildirim sonucunda söz konusu döviz ile ilgili herhangi bir vergi</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;hesaplanmayacak ve vergi incelemesi yapılmayacaktır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Yurt Dışında Bulunan Varlıklar İçin Düzenlemeden Yararlanma Şartları</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Nelerdir?</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Düzenlemeden yararlanılabilmesi için;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yurt dışında para, altın, döviz, menkul kıymetler ve diğer sermaye piyasası araçları niteliğinde bir varlığın bulunması,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yurt dışında bulunan varlıkların <strong>30 Haziran 2022 </strong>tarihine kadar (bu tarih dahil) Türkiye’deki banka veya aracı kurumlara bildirilmesi,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu varlıkların bildirim tarihinden itibaren <strong>3 ay </strong>içinde Türkiye’ye getirilmesi, gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Varlıkların yurda getirilmesinden maksat;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Fiziki olarak Türkiye’ye getirilmesini,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Türkiye’deki banka veya aracı kurumlarda açılacak bir hesaba transfer edilmesini,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Fiziki olarak Türkiye’ye getirilmesi veya aracı kurumlarda açılacak bir hesaba transfer edilmesi mümkün olmayan menkul kıymet ve diğer sermaye piyasası araçlarının aracı kurumlara bildirilmesini, ifade etmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3><strong>Yurt Dışında Bulunan Varlıklar Nasıl Bildirilir?</strong></h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Yurt dışında sahip olunan söz konusu varlıklar, Türk lirası değeri üzerinden <strong>30 Haziran 2022 </strong>tarihine kadar (bu tarih dahil) bankalara veya aracı kurumlara bildirilebilecektir. Aracı kurumlara sadece menkul kıymet veya diğer sermaye piyasası araçları bildirilebilecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>30 Haziran 2022 tarihine kadar (bu tarih dahil) bankalara veya aracı kurumlara bildirilebilecektir. Aracı kurumlara sadece menkul kıymet veya diğer sermaye piyasası araçları bildirilebilecektir. <strong>Ayrıca bu varlıklara ilişkin olarak vergi dairelerine herhangi bir bildirimde bulunulmayacaktır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bildirilen<strong> </strong>varlıklara ilişkin olarak banka veya aracı kurumlar tarafından bildirimde bulunanlardan herhangi bir belge istenmeyecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Türkiye’deki banka veya aracı kurumlarda bir hesaba transfer edilmesi durumunda&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>banka dekontu&nbsp;&nbsp;&nbsp; </strong>veya&nbsp; <strong>aracı kurum işlem sonuç </strong>formları,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>30.06.2022 </strong>tarihine kadar (bu tarih dahil) banka veya aracı kurumlara bildirilmesi kaydıyla, Türkiye’ye fiziki olarak getirilmesi durumunda yapılan deklarasyon/bildirime istinaden Gümrük İdaresinden alınan belgeler, varlıkların Türkiye’ye getirilmiş olduğunun tevsikinde kullanılabilecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2><strong>B.YURT İÇİNDE BULUNAN VARLIKLARIN BİLDİRİMİ</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Yurt içinde bulunan ancak kanuni defter kayıtlarında yer almayan;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*para,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*altın,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*döviz,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*menkul kıymet ve diğer sermaye piyasası araçları,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*taşınmazlar,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>bildirime konu edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Gelir </strong>veya kurumlar vergisi mükellefleri sahip oldukları ve Türkiye\'de bulunan, ancak kanuni defter kayıtlarında yer almayan varlıklarını, <strong>30.06.2022 </strong>tarihine kadar (bu tarih dahil) gelir veya kurumlar vergisi yönünden bağlı oldukları vergi dairelerine bildirerek, bu varlıkları serbestçe tasarruf edebileceklerdir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu varlıklar <strong>30.06.2022 </strong>tarihine kadar (bu tarih dahil) işletme kayıtlarına dâhil edilebilecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Düzenlemeden yararlanılabilmesi için;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Gelir veya kurumlar vergisi mükellefi olunması,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Türkiye’de bulunan varlıkların düzenlemenin yürürlüğe girdiği <strong>17 Kasım</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>2020 </strong>tarihi itibarıyla kanuni defter kayıtlarında&nbsp;&nbsp; yer almaması,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Para, altın, döviz, menkul kıymetler, diğer sermaye piyasası araçları ile taşınmazların <strong>30 Haziran 2022 </strong>tarihine kadar (bu tarih dahil) gelir veya kurumlar&nbsp;&nbsp;&nbsp; vergisi yönünden&nbsp; bağlı&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; olunan vergi dairesine bildirilmesi, gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Taşınmazlar dışındaki bildirime konu varlıkların, gelir veya kurumlar vergisi mükelleflerince&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; banka veya aracı&nbsp; kurumlardaki hesaplara yatırılması gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bildirime konu kıymetlerin banka veya aracı kurumlara yatırılarak varlıklarının ispatlanması ve banka ve aracı kurumlarca düzenlenmesi zorunlu belgelerle tevsik edilmesi şarttır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bildirilen taşınmazların ayni sermaye olarak konulmak suretiyle işletme kayıtlarına alınması halinde, sermaye artırım kararının bildirim tarihi itibarıyla alınmış olması ve söz konusu kararın bildirim tarihini izleyen <strong>onuncu ayın sonuna kadar </strong>ticaret siciline tescil edilmesi kaydıyla, Kanun hükümlerinden faydalanılabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir &nbsp;ve&nbsp; kurumlar vergisi mükellefleri bu kapsamdaki bildirimlerini bağlı bulundukları vergi dairelerine elektronik ortamda gönderebileceklerdir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Bildirime konu edilen yurt içi varlıklar nedeniyle vergi hesaplanmayacak ve vergi ödenmeyecektir.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2><a><strong>DÜZENLEME İLE GETİRİLEN AVANTAJLAR </strong></a><strong>NELERDİR?</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Düzenleme kapsamında, yurt dışında bulunan varlıkların Türkiye’ye getirilmesi ve/veya yurt içindeki varlıkların işletme kayıtlarına dâhil edilmesi halinde bu varlıklar;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Serbestçe tasarruf edilebilecek,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Vergiye tabi dönem kazancının tespitinde dikkate alınmayacak,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*Kurumlar&nbsp; için&nbsp;&nbsp;&nbsp; dağıtabilir&nbsp;&nbsp; kazancın&nbsp;&nbsp;&nbsp;&nbsp; tespitinde&nbsp;&nbsp;&nbsp; dikkate alınmaksızın işletmeden çekilebilecek,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*İşletme kayıtlarına dâhil edilen varlıkların kurumlar vergisi mükellefleri tarafından ortaklara dağıtılması durumunda;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Kâr dağıtımına bağlı stopaj yapılmayacak,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Gerçek&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ve&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; tüzel&nbsp; kişi&nbsp;&nbsp;&nbsp; ortaklar&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; tarafından&nbsp;&nbsp; elde&nbsp;&nbsp; edilen bu&nbsp;&nbsp;&nbsp;&nbsp; tutarlar vergilendirilmeyecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>*<strong>Bu varlıklar için ayrıca; vergi hesaplanmayacak ve ödenmeyecek,</strong><img width=\"24\" height=\"50\" src=\"\"><strong>&nbsp;vergi incelemesi ve tarhiyatı yapılmayacaktır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bildirilen<strong> </strong>varlıklar, defter tutan mükelleflerce, banka veya aracı kurumlara ya da vergi dairelerine bildirildiği tarih itibarıyla, belirlenen esaslar çerçevesinde Türk lirası karşılığı bedelleriyle, kanuni defterlere kaydedilebilecek ve söz konusu varlıkların elden çıkarılması halinde satış kazancının tespitinde bu bedel dikkate alınacaktır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":894,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/05/varlik-barisi.jpg\" alt=\"\" class=\"wp-image-894\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>(*) Mükellefhaber yazı ekibi tarafından hazırlanmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sorularınız için: davavergi@gmail.com</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Kaynak</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>7256 sayılı Bazi Alacaklarin Yeniden Yapilandirilmasi ile Bazi Kanunlarda Değişiklik Yapilmasi Hakkinda Kanun</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bazı Varlıkların Ekonomiye Kazandırılması Hakkında Genel Tebliğ (Seri No: 1)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>www.gib.gov.tr</p>\n<!-- /wp:paragraph -->','VARLIK BARIŞI NEDİR?','','publish','closed','open','','varlik-barisi-nedir','','','2022-05-05 10:09:09','2022-05-05 07:09:09','',0,'https://www.davavergi.com/?p=891',0,'post','',0),
(138,1,'2018-10-13 23:38:39','2018-10-13 20:38:39','Vergi cezaları, Vergi Usul Kanununun Dördüncü Kitabında düzenlenmiştir. VUK’nun 331. maddesinde, vergi kanunları hükümlerine aykırı hareket edenlerin, bu kitapta yazılı vergi cezaları (vergi ziyaı cezası ve usulsüzlük cezaları) ve diğer cezalar ile cezalandırılacakları hükme bağlanmıştır.\r\nVUK’nun Dördüncü Kitabının birinci bölümünde vergi ziyaı cezaı, ikinci bölümünde usulsüzlük cezaları, üçüncü bölümde de kaçakçılık suçları ve cezaları düzenlenmiştir. \r\nÖzel usulsüzlük cezaları neleri kapsamaktadır?www.davavergi.com\r\n	Özel usulsüzlük cezaları, aslında VUK’nun Dördüncü Kitabının ikinci bölümünde düzenlenen usulsüzlük cezaları kapsamındaki cezalardır.\r\nÖzel usulsüzlük cezaları, vergiye ilişkin bazı ödevlerin yerine getirilmemesi veya eksik yerine getirilmesi halinde sorumlular ve mükellefler hakkında VUK’da belirlenen miktar ve oranlarda uygulanan cezalardır.\r\nÖzel usulsüzlük cezaları her yıl artış gösterir mi?\r\n	VUK\'nun 353 ve mükerrer 355\'inci maddelerin de yer alan özel usulsüz cezaları miktarları VUK\'nun 414\'üncü maddesi ile verilen yetkiye dayanarak Maliye Bakanlığı\'nca yeniden değerleme oranında artırılarak Resmi Gazete\'de yayınlanan Vergi Usul Kanunu Genel Tebliği ile ilan edilmektedir.\r\nÖzel Usulsüzlük cezalarında nelere dikkat edilmelidir?\r\nÖzel usulsüzlük cezasını gerektirecek fiilin tespitinin vergi dairesince düzenlenen tutanağa dayalı olarak yapılan hallerde, bu tutanaklar ilgili mükellef tarafından da imzalanır. Somut durumun tespiti için bu tutanaklar çok önemlidir. Zira, tutanağı imzalayan mükelleflerin varsa itirazi şerhlerinin tutanağa geçirilmesini isteme hakları vardır. Şayet, itirazi şerh düşülmeden imzalanan bir tutanak varsa, bu tutanak davacı aleyhine delil olarak kullanılabilmektedir.\r\nÖzel usulsüzlük cezasına dair örnek vergi mahkeme kararı:\r\nÖzet:  Davacı nezdinde düzenlenen ve itirazi kayıt bulunmayan tutanaklar davacı aleyhine delil niteliğindedir.\r\n“Davacı nezdinde düzenlenen ve itiraz şerhi yer almadan imzalandığı anlaşılan tutanak davacı hakkında hüküm doğurucu nitelikte olduğu anlaşılmaktadır.\r\nSöz konusu tutanak ile ilgili dönemde satışı yapılan araçların adetleri, plaka no.ları açık bir şekilde tespit edilmiş olup, yapılan satışlar için fatura düzenlenmediği somut olarak belirlenmiştir.\r\nBuna göre, yapılan satışlar nedeniyle fatura düzenlenmediği somut olarak tespit edildiği anlaşıldığından 213 sayılı Yasa\'nın 353/1.maddesi gereğince kesilen özel usulsüzlük cezasında hukuka aykırılık olmadığı sonucuna varılmaktadır.” \r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ CEZALARI NELERDİR? ÖZEL USULSÜZLÜK CEZASI NELERE UYGULANIR? ÖRNEK VERGİ MAHKEMESİ KARARI','','publish','closed','open','','vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir','','','2018-10-13 23:49:10','2018-10-13 20:49:10','',0,'http://www.davavergi.com/?p=138',0,'post','',0),
(141,1,'2018-10-16 12:04:39','2018-10-16 09:04:39','Yapılan vergi incelemeleri veya takdir komisyonu kararları üzerine mükellefler adına vergi ceza ihbarnamaleri düzenlenerek tebliğ edilmesi üzerine bir vergi uyuşmazlığı ya da vergi ihtilafı ortaya çıkabilir. Ayrıca, vergi idaresi ile aynı hukuki kanıda olmayan mükelleflerin ihtirazi kayıtla verdiği beyannamelere dayalı olarak bir vergi ihtilafı oluşabilir. Yine, mükellefler adına doğrudan ya da müteselsil sorumlu sıfatıyla ödeme emri düzenlenmesi de vergi ihtilaflarının kaynaklarından sayılabilir.\r\nBu tür vergi ihtilaflarında konusuna göre, yetkili Vergi Mahkemesi, Bölge İdare Mahkemesi veya Danıştay ilgili Vergi Dava Dairesi nezdinde vergi davası açılması yoluna gidilebilir. Şu anda Danıştay 3,4,7,9. Daireleri vergi vb ihtilaflara bakan dairelerdir. Ayrıca, vergi davalarının temyizinde son mercii olarak Danıştay Vergi Dava Daireleri Kurulu bulunmaktadır.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ İHTİLAFLARI NEDEN KAYNAKLANIR? İHTİLAFLAR VERGİ YARGISINA NASIL TAŞINIR?','','publish','closed','open','','vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir','','','2018-10-16 12:04:39','2018-10-16 09:04:39','',0,'http://www.davavergi.com/?p=141',0,'post','',0),
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(146,1,'2018-10-16 22:46:25','2018-10-16 19:46:25','Kimlerin vergi mahkemelerinde dava açmaya yetkili olduğunun belirlenmesi için İYUK ve VUK hükümlerinin birlikte değerlendirilmesi gerekir. Vergi mahkemesinde dava açma yetkisi ile ilgili olarak yargı içtihatlarıyla da bazı tespitler yapılmıştır.\r\nVergi mahkemesinde dava açma yetkisi ile ilgili olarak öncelikle İYUK hükümlerine bakılması gerekmektedir. İYUK’nun 2. maddesinde idari davalar, idarî işlemler hakkında yetki, şekil, sebep, konu ve maksat yönlerinden biri ile hukuka aykırı olduklarından dolayı iptalleri için menfaatleri ihlâl edilenler tarafından açılan iptal davaları, idari eylem ve işlemlerden dolayı kişisel hakları doğrudan muhtel olanlar tarafından açılan tam yargı davaları, tahkim yolu öngörülen imtiyaz şartlaşma ve sözleşmelerinden doğan uyuşmazlıklar hariç, kamu hizmetlerinden birinin yürütülmesi için yapılan her türlü idari sözleşmelerden dolayı taraflar arasında çıkan uyuşmazlıklara ilişkin davalar olarak sayılmıştır.www.davavergi.com\r\nBu hükme göre idari dava açma ehliyetine sahip olanlar, menfaatleri ihlâl edilenler, kişisel hakları doğrudan muhtel olanlar ve idari sözleşmelerden dolayı taraflar olarak sayılabilir.\r\nVergi mahkemesinde dava açmaya yetkili olanlar konusunda 213 sayıl yasada da hüküm bulunmaktadır. 213 sayılı Vergi Usul Kanununun 377. maddesinde, mükellefler ve kendilerine vergi cezası kesilenler, tarh edilen vergilere ve kesilen cezalara karşı vergi mahkemesinde dava açabileceği, vergi dairesinin, tadilat ve takdir komisyonlarınca tahmin ve takdir olunan matrahlara karşı vergi mahkemesinde dava açabileceği,  Belediyelerde dava açma yetkisini belediye adına varidat müdürü, olmayan yerlerde hesap işleri müdürü veya o görevi yapanların kullanacağı hükme bağlanmıştır.www.davavergi.com\r\nVergi Usul Kanununa göre vergi mahkemesinde dava açabilecekler; mükellefler, kendine vergi cezası kesilenler, vergi daireleri ve belediyeler olarak sayılmıştır.\r\nİYUK ile VUK hükümleri bir arada değerlendirildiğinde, vergi mahkemelerinde dava açmaya yetkili olanlar yani dava ehliyetine sahip olanlar, menfaatleri ihlâl edilenler, kişisel hakları doğrudan muhtel olanlar, mükellefler, kendine vergi cezası kesilenler, vergi daireleri ve belediyeler olarak sayabiliriz.\r\nVergi mahkemelerinde ve vergi yargısında gerçek şahıslar bizzat kendileri dava açabilecekleri gibi vekilleri vasıtasıyla da vergi davası açabilmektedirler. Ancak, dava ehliyetine sahip kişinin vekili sıfatıyla açılacak vergi davasında kişinin avukat gerekmektedir. Küçüklerin, kısıtlıların ve tüzel kişilerin vergi davalarını kanuni temsilcileri veya bunların avukatları tarafından açılabilir.\r\nKatma değer vergisinin kanuni mükellefi olmamakla birlikte bu vergiyi fiilen ödeyen ve vergiye nihai olarak katlanan davacıların dava açma ehliyeti  bulunmaktadır. Yani nihai yüklenici olan tüketiciler katma değer vergisi bakımından vergi mahkemelerinde vergi davası açma hakkına sahiptirler.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','KİMLER VERGİ MAHKEMESİNDE DAVA AÇMAYA YETKİLİDİR? KİMLER VERGİ MAHKEMESİNDE DAVA AÇAMAZ?','','publish','closed','open','','kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz','','','2018-10-16 22:46:39','2018-10-16 19:46:39','',0,'http://www.davavergi.com/?p=146',0,'post','',0),
(147,1,'2018-10-16 22:46:18','2018-10-16 19:46:18','images','images','images','inherit','closed','closed','','images-15','','','2025-01-09 13:56:46','2025-01-09 10:56:46','',146,'http://www.davavergi.com/wp-content/uploads/2018/10/images-14.jpg',0,'attachment','image/jpeg',0),
(149,1,'2018-10-16 22:58:18','2018-10-16 19:58:18','213 sayılı Vergi Usul Kanununun 377. maddesinde, mükellefler ve kendilerine vergi cezası kesilenler, tarh edilen vergilere ve kesilen cezalara karşı vergi mahkemesinde dava açabileceği, vergi dairesinin, tadilat ve takdir komisyonlarınca tahmin ve takdir olunan matrahlara karşı vergi mahkemesinde dava açabileceği,  Belediyelerde dava açma yetkisini belediye adına varidat müdürü, olmayan yerlerde hesap işleri müdürü veya o görevi yapanların kullanacağı hükme bağlanmıştır.\r\nVergi Usul Kanununa göre vergi mahkemesinde dava açabilecekler; mükellefler, kendine vergi cezası kesilenler, vergi daireleri ve belediyeler olarak sayılmıştır.\r\nAnayasa Mahkemesi, mükelleflerin beyan ettikleri matrahlar üzerinden tarh edilen vergilere karşı dava açamayacaklarına ilişkin hükmün Anayasaya aykırı olmadığına karar verdi.\r\nAnayasa Mahkemesi, 14.6.2017 gün ve  Esas Sayısı : 2017/24 Karar Sayısı: 2017/112 sayılı kararıyla, 4.1.1961 tarihli ve 213 sayılı Vergi Usul Kanunu’nun 23.6.1982 tarihli ve 2686 sayılı Kanun’un 51. maddesiyle değiştirilen 378. maddesinin ikinci fıkrasının birinci cümlesinde yer alan “Mükellefler beyan ettikleri matrahlara ve bu matrahlar üzerinden tarh edilen vergilere karşı dava açamazlar.” hükmünün Anayasa’ya aykırı olmadığına oy çokluğuyla karar verdi. \r\nİtiraz konusu olay, ihtirazi kayıtla verilen kurumlar vergisi düzeltme beyannamesi üzerine tahakkuk eden kurumlar vergisi ile kurumlar vergisi üzerinden kesilen bir kat vergi ziyaı cezasının iptali talebiyle açılan davada İstanbul 9. Vergi Mahkemesi tarafından itiraz yoluna başvurulması üzerine verilmiştir.\r\nAnayasa Mahkemesi itiraz konusu hükmün anayasaya aykırı olmadığına karar verirken, düzeltme beyannamesi ve ihtirazi kayıt müessesesine dair önemli tespitlerde yapmıştır. Yüksek Mahkeme, itiraz başvuru gerekçesinden hareketle,  ihtirazi kaydın uygulamada ortaya çıkan ve düzeltme beyannamesi olarak adlandırılan beyannamelere konulup konulamayacağı; konulabilse dahi dava açma hakkını tanıyıp tanımayacağı esasında itiraz konusu kuralın değil, kuralın istisnasının kanuni dayanağı olan 2577 sayılı Kanun’un 27. maddesinin (4) numaralı fıkrasının yorumundan kaynaklandığını, 2577 sayılı Kanun’un 27. maddesinin (4) numaralı fıkrasında beyannameler arasında herhangi bir ayrım yapılmadığını, kanuni süresinden sonra verilen beyannamelere ihtirazi kayıt konulup konulamaması hususunun içtihat farklılığına neden olduğu gerekçesiyle Anayasa’ya aykırı olduğu ileri sürülmüş ise de herhangi bir düzenlemenin mahkemeler arasında içtihat uyuşmazlıklarına neden olması yargılama hukukunun doğası gereği her zaman mümkün olup bu durumun anayasal bir sorun oluşturmasının söz konusu olmadığı, kaldı ki hukuk sistemi içerisinde mahkemeler arasındaki içtihat uyuşmazlıklarını çözecek hukuki yollara yer verildiği belirtilmiştir.\r\n\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','MÜKELLEFLER KENDİ BEYANLARINA KARŞI VERGİ DAVASI AÇABİLİR Mİ?','','publish','closed','open','','mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi','','','2018-10-16 22:58:18','2018-10-16 19:58:18','',0,'http://www.davavergi.com/?p=149',0,'post','',0),
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(152,1,'2018-10-16 23:10:27','2018-10-16 20:10:27','Son günlerde e haciz işlemlerinin yaygınlaştığı görülmektedir. Vergi daireleri ve SGK tarafından banka hesaplarına e haciz işlemleri uygulanmaktadır. Vergi idaresi vergi alacaklarını takip ve tahsil edebilmek amacıyla hukuken sahip olduğu yöntemlerle harekete geçmektedir. Ödenemeyen vergi borçları için vergi daireleri önce ödeme emri düzenleyerek borcun takibi yoluna gitmekte, şayet borç yine tahsil edilemez ise mükelleflerin mal varlıklarına veya banka hesaplarına haciz tatbik etmektedir.\r\n6183 sayılı Amme Alacaklarının Tahsili Usulü Hakkında Kanununun 54. maddesinde ödeme müddeti içinde ödenmeyen amme alacağının cebren tahsil edileceği belirtildikten sonra;55. maddesinde, Amme alacağını vadesinde ödemeyenlere 7 gün içinde ödemeleri veya mal bildiriminde bulunmaları lüzumunun bir ödeme emri ile tebliğ olunacağı;58. maddesinde de “Kendisine ödeme emri tebliğ olunan şahsın böyle bir borcu olmadığı veya kısmen ödediği veya zamanaşımına uğradığı hakkında tebliğ tarihinden ibaren 7 gün içinde tahsil dairesine ait itiraz işlemlerine bakan vergi mahkemesi nezdinde itirazda bulunabilecekleri;62. maddesinde ise, Borçlunun, mal bildiriminde gösterilen veya tahsil dairesince tespit edilen borçlu veya üçüncü şahıslar elindeki menkul mallar ile gayrimenkullerinden, alacak ve haklarından amme alacağına yetecek miktarın tahsil dairesince haczolunacağı;71. maddesinde de, Aylıklar, ödenekler, her çeşit ücretler, intifa hakları ve hasılatı, ilama bağlı olmayan nafakalar, emeklilik aylıkları, sigorta ve emeklilik sandıkları tarafından bağlanan gelirler kısmen haczolunabileceği, ancak haczolunacak miktar bunların üçte birinden çok dörtte birinden az olamayacağı, hükümleri yer almıştır.\r\n5510 sayılı Sosyal Sigortalar ve Genel Sağlik Sigortası Kanununun 99.maddesinde, sosyal güvenlik hak ve yükümlülükleri ile ilgili yapılacak her türlü kanunî düzenlemelerin bu Kanunda yapılacağı hükme bağlanmıştır. \r\n5510 sayılı Kanunun 93.maddesinde de, “Bu Kanun gereğince sigortalılar ve hak sahiplerinin gelir, aylık ve ödenekleri, sağlık hizmeti sunucularının genel sağlık sigortası hükümlerinin uygulanması sonucu Kurum nezdinde doğan alacakları, devir ve temlik edilemez. Gelir, aylık ve ödenekler; 88 inci maddeye göre takip ve tahsili gereken alacaklar ile nafaka borçları dışında haczedilemez. Bu fıkraya göre haczi yasaklanan gelir, aylık ve ödeneklerin haczedilmesine ilişkin talepler, borçlunun muvafakati bulunmaması halinde, icra müdürü tarafından reddedilir.” hükmü yer almaktadır.  \r\n5510 sayılı Kanunun anılan hükümleri uyarınca, sosyal güvenlik hak ve yükümlülüklerine dair her türlü kanunî düzenlemeler bu Kanunda yapılacaktır ve bu Kanun gereğince sigortalılar ile hak sahiplerinin, gelir, aylık ve ödenekleri 88.maddeye göre takip ve tahsili gereken alacaklar ile nafaka borçları dışında haczedilemeyecek ve bu fıkraya göre haczi yasaklanan gelir, aylık ve ödeneklerin haczedilmesine ilişkin talepler, borçlunun muvafakati bulunmaması halinde, icra müdürü tarafından reddedilecektir.\r\nYukarda yer verilen düzenlemeler birlikte değerlendirildiğinde, 6183 sayılı yasa uyarınca “emekli aylıkları”nın kısmen haciz edilebileceği ancak 5510 sayılı Kanununa göre ise bunun mümkün olmadığı görülmektedir.\r\nSonuç olarak, 5510 sayılı Kanunun anılan hükümleri uyarınca vergi daireleri tarafından borçlunun muvafakatı alınmaksızın mükelleflerin emekli maaşına haciz konulması hukuka aykırıdır. Nitekim bu konuda verilmiş çok sayıda vergi yargısı kararı bulunmaktadır.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com\r\n','VERGİ BORCU NEDENİYLE EMEKLİ MAAŞINA HACİZ KONULABİLİR Mİ?','','publish','closed','open','','vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi','','','2018-10-16 23:10:27','2018-10-16 20:10:27','',0,'http://www.davavergi.com/?p=152',0,'post','',0),
(153,1,'2018-10-16 23:10:17','2018-10-16 20:10:17','images (2)','images (2)','images (2)','inherit','closed','closed','','images-2-2','','','2025-01-09 13:57:39','2025-01-09 10:57:39','',152,'http://www.davavergi.com/wp-content/uploads/2018/10/images-2-1.jpg',0,'attachment','image/jpeg',0),
(155,1,'2018-10-16 23:17:46','2018-10-16 20:17:46','<h2>GİRİŞ</h2>\r\nVergi Usul Kanunun 359. maddesinde, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belge olarak tanımlanmıştır.\r\nBu tanımdan, gerçek durumu olduğu gibi yansıtmayan belgelerin sahte fatura olarak değerlendirileceğini anlamak gerekmektedir. Sahte fatura, mükellefler arasında “naylon fatura” olarak ta adlandırılmaktadır.\r\n\r\nBilmeden sahte belge kullanma nedeniyle mükellefler yüksek tutarlı cezalarla karşılaşmaktadırlar. Danıştayın son zamanlardaki içtihatlarıyla, sahte belge kullandığı iddia edilen mükellefler için şu önemli kriterler getirilmiştir.\r\n1- Davacıya fatura düzenlendiği dönemde gerçek ticari faaliyetlerinin olmadığı yönünde tespit yapılmalıdır.\r\n2- Sahte fatura düzenlediğine dair somut bir tespit yapılmalıdır.\r\n3- Fatura bedellerinin banka kanalıyla ödendiği tespit var ise vergi inceleme elemanınca bu husus hakkında araştırma yapılmalıdır.\r\n<h2>DANIŞTAY KARARI</h2>\r\nDanıştay 9. Dairesi\r\nTarih : 22.03.2017\r\nEsas No : 2014/9301\r\nKarar No : 2017/3099\r\nKDVK Md. 29\r\nVUK Md. 3\r\n<h2>\r\nFATURALARIN GERÇEĞİ YANSITMADIĞININ VERGİ İNCELEME RAPORUNDA ORTAYA KONULMASI GEREKTİĞİ</h2>\r\nAlınan faturaların sahte olduğu yolunda düzenlenen vergi inceleme raporuna dayanılarak re’sen tarh edilen KDV ve kesilen vergi ziyaı cezasına ilişkin olarak, fatura alınan mükellefler hakkında düzenlenen vergi tekniği raporlarında yer alan tespitlerin değerlendirilmesinden, davacıya faturadüzenleyen şirketler hakkında davacıya fatura düzenlendiği dönemde gerçek ticari faaliyetlerinin olmadığı ve sahte fatura düzenlediğine dair somut herhangi bir tespit yapılmadığı ve davacı şirket hakkında düzenlenen vergi inceleme raporuna ek tutanakta fatura bedellerinin banka kanalıyla ödendiği tespitine yer verilmesine karşın, vergi inceleme elemanınca bu husus hakkında herhangi bir eleştiri ve araştırma yapılmadığı görüldüğünden, davayı reddeden vergi mahkemesi kararında hukuki isabet bulunmamaktadır.\r\nSahte fatura kullanma mahkeme kararları\r\nİstemin Özeti: Davacı adına, (A) Ltd. Şti.’den ve Tasfiye halinde (B) Ltd. Şti.’den aldığı faturaların sahteolduğu yolunda düzenlenen vergi inceleme raporuna dayanılarak 2008/Ocak, Mart, Nisan, Temmuz, Eylül, Ekim dönemleri için re’sen tarh edilen katma değer vergisi ile kesilen bir kat vergi ziyaı cezasının kaldırılması istemiyle açılan davayı reddeden Vergi Mahkemesinin kararının; dilekçede ileri sürülen sebeplerle bozulması istenilmektedir.\r\nKarar: Uyuşmazlıkta; davacı adına, bir kısım alış faturalarının sahte olduğu yolunda düzenlenen vergi inceleme raporuna dayanılarak 2008/Ocak, Mart, Nisan, Temmuz, Eylül ve Ekim dönemleri için re’sen tarh edilen katma değer vergisi ile kesilen bir kat vergi ziyaı cezasının kaldırılması istemiyle açılan davayı; davacının faturalarında yer alan katma değer vergilerini indirim konusu yaptığı (A) Ltd. Şti. ve tasfiye halinde (B) Ltd. Şti.’nden aldığı faturaların sahte olduğu sonucuna varıldığı gerekçesiyle reddeden Vergi Mahkemesi kararının temyizen incelenerek bozulması istenilmiştir.\r\n3065 sayılı KDV Kanunu’nun 29. maddesinde, mükelleflerin yaptıkları vergiye tabi işlemleri üzerinden hesaplanan katma değer vergisinden faaliyetlerine ilişkin olarak kendilerine yapılan teslim ve hizmetler dolayısıyla düzenlenen fatura ve benzeri vesikalarda gösterilen katma değer vergisini indirebilecekleri belirtilmiştir.\r\n213 sayılı Vergi Usul Kanunu’nun 3/B maddesinde de, vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin esas olacağı açıklanmıştır.\r\nBu kuralın gereği olarak yükümlülerin Katma Değer Vergisi Kanunu’nun yukarıda sözü edilen 29. madde hükmünden yararlanabilmelerinin ön şartı fatura ve benzeri vesikaların gerçeği yansıtmasıdır. Bu madde hükümlerine göre mal alışları nedeniyle yüklenilen katma değer vergilerinin indirim ve iade konusu yapılabilmesi için faturaların gerçek bir mal alım satımı karşılığı düzenlenmesi gerekmektedir.\r\nGerçekleşmemiş teslim ve hizmetler dolayısıyla katma değer vergisi ödenmesi ve bunun sonucu olarak da vergi indirimi söz konusu olamayacağından, vergi indirimine dayanak teşkil eden faturaların gerçeği yansıtıp yansıtmadığının ortaya konulması gerekir.\r\nDosyanın incelenmesinden; (A) Ltd. Şti. hakkında düzenlenen 25.12.2012 tarih ve (…) sayılı Vergi Tekniği Raporunda; 17.03.2006 tarihinde faaliyetine başladığı, 500.000 YTL sermaye ile kurulduğu, 06.11.2006 tarihinde adres değişikliği yaptığı, 06.11.2006 tarihinde yeni adresine taşındığı, yapılan yoklamada, bu tarihten sonra faaliyetini yeni adresinde sürdürdüğü, yeni işyerinin mükellefiyetinin kendisine ait olduğu, işyerinde sadece bir büroda faaliyet gösterildiği, fiili olarak herhangi bir alım satım imalat yapılmadığı, halen çalışan işçisi olmadığı; 14.08.2012 tarihli yazıya istinaden yapılan yoklamada, adresinde herhangi bir faaliyetin olmadığı, adreste bulunan imalathanenin 1000 m2’lik kısmının da (C) Ltd. Şti’nin faaliyet gösterdiği, 1000 m2’lik kısmında (D) Ltd. Şti.’nin şube işyeri faaliyetinin bulunduğu, (A) Ltd. Şti.’nin belirtilen adreste faaliyetini terk ettiğinin tespit edilemediği; 2010 yılı katma değer vergisi matrahının yaklaşık 3.740.000 TL olduğu, şirketin bir takım alışlarının hakkında sahte belge düzenlemek nedeniyle vergi tekniği raporu bulunan firmalardan olduğu hususlarının tespit edildiği anlaşılmıştır.\r\nBu durumda, (A) Ltd. Şti. hakkında davacıya fatura düzenlediği dönemde gerçek bir ticari faaliyetinin bulunmadığı ve sahte fatura düzenlediği konusunda yapılmış somut bir tespit olmadığı, adresinde bulunmadığına ilişkin tespitin davacıya fatura düzenlenen dönemden sonraki döneme ilişkin olduğu görülmüştür.\r\nDavacıya dava konusu dönemde fatura düzenleyen diğer bir mükellef olan Tasfiye Halinde (B) Ltd. Şti. hakkında düzenlenen 26.12.2012 tarih ve (…) sayılı vergi tekniği raporu incelendiğinde; yangın söndürücüler, püskürtme tabancaları, mekanik cihazların imalatı faaliyeti ile iştigal etmek üzere 19.10.2006 tarihinde mükellefiyet tesis ettirdiği, 25.05.2011 tarihinde tasfiyeye girdiği, mükellefin işyerine 03.12.2008 tarihinde yapılan yoklamada, imalathanede 6 kişinin çalıştığı, sanayi yedek parça imali ve yedek parça satışı yapıldığı, mükellefin 2007-2011 yılları kurumlar vergisi, geçici vergi, katma değer ve muhtasar beyannamelerini verdiği, borçlarını ödediği görülmektedir.\r\nYukarıda yer alan tespitlerin değerlendirilmesinden, davacıya fatura düzenleyen şirketler hakkında davacıya fatura düzenlendiği dönemde gerçek ticari faaliyetlerinin olmadığı ve sahte fatura düzenlediğine dair somut herhangi bir tespit yapılmadığı ve davacı şirket hakkında düzenlenen vergi inceleme raporuna ek tutanakta fatura bedellerinin banka kanalıyla ödendiği tespitine yer verilmesine karşın, vergi inceleme elemanınca bu husus hakkında herhangi bir eleştiri ve araştırma yapılmadığı görüldüğünden, davayı reddeden vergi mahkemesi kararında hukuki isabet bulunmamaktadır.\r\nAçıklanan nedenlerle, temyiz isteminin kabulüne, Vergi Mahkemesinin kararının bozulmasına, bu kararın tebliğ tarihini izleyen 15 gün içinde kararın düzeltilmesi yolu açık olmak üzere, oybirliğiyle karar verildi.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','NAYLON FATURA NEDİR? SAHTE FATURADAN KORUNMAK İÇİN NE YAPILMALI?','','publish','closed','open','','naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali','','','2019-08-08 14:36:06','2019-08-08 11:36:06','',0,'http://www.davavergi.com/?p=155',0,'post','',0),
(156,1,'2018-10-16 23:17:37','2018-10-16 20:17:37','images','images','images','inherit','closed','closed','','images-16','','','2025-01-09 13:57:14','2025-01-09 10:57:14','',155,'http://www.davavergi.com/wp-content/uploads/2018/10/images-1.png',0,'attachment','image/png',0),
(160,1,'2018-10-17 23:39:55','2018-10-17 20:39:55','Bir vergi davasında dikkat edilmesi gereken en önemli hususlardan birisi vergi dava dilekçelerinin İdari Yargılama Usul Kanununa uygun hazırlanmasıdır. Vergi davalarına ilişkin dilekçelerde yapılabilecek hatalar ciddi anlamda hak kayıplarına sebep olabileceği gibi zaman kaybına da neden olabilir.www.davavergi.com\r\nUygulamada, dava dilekçelerinde sıklıkla karşılaşılan ve dikkat edilmesi gereken başlıca hususları şöyle sıralayabiliriz:\r\n• Dava dilekçeleri en az iki nüsha (taraf sayısından bir fazla) düzenlenmeli ve her nüsha imzalanmalıdır.\r\n• Dava dilekçesinde, davacı adresi açık bir şekilde yer almalıdır.\r\n• Şirket adına açılan davalarda, temsil ve ilzama yetkili olanları gösteren ve temsil süresinin davam ettiğini gösteren güncel imza sirkülerleri eklenmelidir.\r\n• Dava konusu ihbarname ve ödeme emirleri ve bunların tebliğini gösteren tebliğ alındıları dilekçeye eklenmelidir.www.davavergi.com\r\n• Dava konusu işlemin tebliğ veya öğrenme tarihi dilekçede gösterilmelidir.\r\n• Dilekçe, konu, içerik, istem ve sonuç yönleriyle uyumlu olmalıdır.\r\n• Dilekçe, yetkili vergi mahkemesi başkanlığına hitaben düzenlenmelidir.\r\n• Birlikte dava açılabilmesinin mümkün olmadığı şartlara dikkat edilmelidir.\r\n• Dilekçeler, kısa, öz, net olmalı gereksiz ifadelerden kaçınılmalıdır.\r\n• Dilekçe ret kararları üzerine yenileme dilekçelerinde aynı hatalar yapılmamalıdır.\r\n• Şirket adına düzenlenen ödeme emirlerine karşı şirket müdürü tarafından kendi adına dava açılamaz, davanın şirket adına açılması gerekir.\r\n• İdari başvuru yollarının tüketilmesi gerektiği hallerde doğrudan vergi mahkemelerine dava açılamaz.\r\n• Vergi cezalı tarhiyatlara karşı açılan davaya ait dilekçelerin sonuç ve talep ksımında, “cezalı tarhıyatın kaldırılması/terkini” “özel usulsüzlük cezasının kaldırılması/terkini” ödeme emrine karşı açılan davalarda “dava konusu ödeme emrinin iptali” haciz işlemlerine karşı açılan davalarda “dava konusu haciz işleminin iptali” ifadelerinin mutlaka kullanılması gerekir.\r\n• Ödeme emirlerine ve ya haciz işlemlerine karşı açılan açılan davalarda, vergi ve cezaların kaldırılması istenilemez.www.davavergi.com\r\n• Tüzel kişiliği ticaret sicilinden terkin edilen şirket hakkında düzenlenen ödeme emirleri kendisine tebliğ edilen şirket ortakları ya da kanuni temsilciler bu ödeme emirlerine karşı dava açmamalıdır.\r\nBu açıklamalardan da anlaşılacağı gibi vergi dava dilekçelerinin büyük bir titizlikle hazırlanması gerekmektedir. Vergi mükellefleri, kendilerine ait dava dilekçelerini kendileri hazırlayabileceği gibi konusunda uzman bir vergi avukatından veya vergi davalarında uzman kişi ve kurumlardan destek alabilir.\r\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR İZİN ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com','VERGİ DAVA DİLEKÇELERİNDE DİKKAT EDİLMESİ GEREKEN ÖNEMLİ NOKTALAR NELERDİR?','','publish','closed','open','','vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir','','','2019-08-06 01:14:04','2019-08-05 22:14:04','',0,'http://www.davavergi.com/?p=160',0,'post','',0),
(161,1,'2018-10-17 23:39:49','2018-10-17 20:39:49','indir','indir','indir','inherit','closed','closed','','indir-3','','','2025-01-09 13:57:04','2025-01-09 10:57:04','',160,'http://www.davavergi.com/wp-content/uploads/2018/10/indir-3.jpg',0,'attachment','image/jpeg',0),
(181,1,'2018-11-28 19:34:27','2018-11-28 17:34:27','Danıştay  9. Dairesinin  16.06.2014 gün ve E: 2014/4977,  K:2014/4573 sayılı kararı:\r\nÖzet:\r\nKatma değer vergisi indirim reddi yetkisi bulunmayan Takdir komisyonlarınca takdir edilen matrah üzerinden cezalı tarhiyat yapılması mümkün değildir.\r\nGerekçe:\r\n3065 sayılı Yasada öngörülen indirim mekanizması ise, vergilendirme tekniği açısından, matrah takdirinden farklı bir müessese olup mükelleflerin; gerek sahte fatura kullanmaları gerekse defter ve belgelerini ibraz etmemeleri gibi durumlarda, matrah takdirini gerektiren bir husus bulunmaması nedeniyle, bu tür fiillerin, 3065 Sayılı Katma Değer Vergisi Kanunu’nun 29. ve 34. Maddelerinde düzenlenen, indirim mekanizması içinde değerlendirilmesi suretiyle, katma değer vergisi indirimleri yönünden yapılacak vergi incelemesi ile bir sonuca bağlanması gerekmektedir. Bu nedenle, bu gibi hallerde, mükelleflerin matrah takdiri için takdir komisyonlarına sevk edilmesi ve kendisine matrah, servet ve kıymet takdiri görevi verilmiş olan ve katma değer vergisi indirim reddi yetkisi bulunmayan takdir komisyonlarınca takdir edilen matrah üzerinden cezalı tarhiyat yapılması mümkün değildir.\r\n','TAKDİR KOMİSYONLARININ KATMA DEĞER VERGİSİ İNDİRİMLERİNİ REDDEDEREK TARHIYAT YAPMA YETKİSİ YOKTUR','','publish','closed','open','','takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur','','','2018-11-28 19:35:15','2018-11-28 17:35:15','',0,'http://www.davavergi.com/?p=181',0,'post','',0),
(182,1,'2018-11-28 19:33:38','2018-11-28 17:33:38','images','images','images','inherit','closed','closed','','images-17','','','2025-01-09 13:58:31','2025-01-09 10:58:31','',181,'http://www.davavergi.com/wp-content/uploads/2018/11/images.png',0,'attachment','image/png',0),
(185,1,'2018-12-03 10:22:50','2018-12-03 08:22:50','\r\nGün geçmiyor ki yeni bir torba yasa gündeme gelmesin. Vergi sistemleri ülke ekonomisiyle yakın ilişki içindedir. Bu nedenle, günümüz toplumlarında ekonomik hayatta meydana gelen gelişmelere müdahale amacıyla vergi politikalarında değişiklikler yapılabilmektedir. \r\nVergi kanunları ekonomik gelişmelerle uyumlu olmak üzere en sık değişiklik yapılan mevzuatın başında gelmektedir. Bu durum, vergi ile muhatap olan mükellef, serbest muhasebeci, avukat vb. kesimlerin en sık yakındıkları hususların başında gelmektedir.\r\nYeni torba yasa teklifi 30 Kasımda Meclise sunuldu\r\nAk Partili milletvekillerinin imzasıyla 71 maddelik yeni torba yasa teklifi meclise sunuldu. Bu teklifte, ekonomiden vergiye birçok hususta yeni düzenlemeler öngörülmektedir. Biz vergiye ilişkin yapılması düşünülen yasa değişikliklerinden başlıklar itibarıyla söz edeceğiz. Şöyle ki:\r\n•	5300 sayılı Tarım Ürünleri Lisanslı Depoculuk Kanunu kapsamında düzenlenen ürün senetlerinin elden çıkarılmasından doğan kazançlar için öngörülen istisna 31.12.2023 tarihine kadar uzatılması,\r\n•	İmalat sanayi yatırımları üzerindeki katma değer verisinden kaynaklanan finansman yükünün giderilmesi amacıyla KDV iadesine yönelik uygulamanın 2019 yılında da sürdürülmesi,\r\n•	Şalgam suyu, içme sütü, bebek sütünün ÖTV’ye tabi tutulmaması,\r\n•	İmalat sanayi yatırımları için 5520 sayılı Yasanın 32/A maddesi uygulama süresinin 2019 yılını da kapsaması,\r\n•	Pilotlar için ödenen ücretlere gelir vergisi istisnası,\r\n•	Kur farklarının KDV’ye tabi olması,\r\n•	Şirketlerin ortaklarına borç vermesine ilişkin düzenleme.\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n\r\n','YENİ TORBA YASA “VERGİ” DE NELERİ DEĞİŞTİRECEK?','','publish','closed','open','','185','','','2018-12-03 10:23:34','2018-12-03 08:23:34','',0,'http://www.davavergi.com/?p=185',0,'post','',0),
(186,1,'2018-12-03 10:22:41','2018-12-03 08:22:41','images','images','images','inherit','closed','closed','','images-18','','','2025-01-09 13:58:17','2025-01-09 10:58:17','',185,'http://www.davavergi.com/wp-content/uploads/2018/12/images.jpg',0,'attachment','image/jpeg',0),
(189,1,'2018-12-04 11:28:42','2018-12-04 09:28:42','GİRİŞ\r\n	Türk Vergi Sistemi temelde beyan esasına dayanmaktadır. Beyan esasında, elde edilen gelir mükellef tarafından beyan edilmekte, vergi idaresi tarafından tespit edilen eksik vergilendirme hallerinde ise tarhıyat yoluna gidilmektedir. Beyan sisteminde, verilen beyanlar ile yasal defter ve belgelerin uyumlu olması beklenmektedir.\r\n	Gerek, Vergi Usul Kanununda gerekse Ticaret Kanununda defter ve belgelerin belirli sürelerle saklanması, gereken hallerde ilgili makamlara ibrazı öngörülmüştür. VUK’nun 253. maddesinde, defter tutmak mecburiyetinde olanların, tuttukları defterlerle üçüncü kısımda yazılı vesikaları, ilgili bulundukları yılı takibeden takvim yılından başlıyarak beş yıl süre ile muhafaza etmeye mecbur oldukları hükmü mevcuttur. TTK.’nun “Belgelerin saklanması, saklama süresi” başlıklı 82. maddesinde, tutulması zorunlu defterler ve belgelerin on yıl süreyle saklanması zorunludur.\r\nDEFTER VE BELGELERİN İBRAZ ZORUNLULUĞU\r\nVUK’nun “Defter ve Belgelerle Diğer Kayıtların İbraz Mecburiyeti” başlıklı 256. maddesinde, “ Geçen maddelerde yazılı gerçek ve tüzel kişiler ile mükerrer 257 nci madde ile getirilen zorunluluklara tabi olanlar, muhafaza etmek zorunda oldukları her türlü defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Bu zorunluluk Maliye Bakanlığınca belirlenecek usule uygun olarak, tasdike ve 3568 sayılı Kanunun 8/A maddesi uyarınca düzenlenecek katma değer vergisi iadesine dayanak teşkil eden rapora konu hesap ve işlemlerin doğrulanması için gerekli kayıt ve belgelerle sınırlı olmak üzere, bu hesap ve işlemlere doğrudan ya da silsile yoluyla taraf olanlara, defter ve belgelerinin tetkiki amacıyla yeminli mali müşavirler ve serbest muhasebeci mali müşavirler tarafından yapılan talepler için de geçerlidir.” hükmü yer almaktadır.\r\n\r\nDEFTER VE BELGELERİN İBRAZ EDİLMEMESİNİN CEZASI\r\nDefter ve belgelerin ibraz edilmemesi bir takım müeyyidelere tabidir. Öncelikle, bu durum özel usulsüzlük cezasını gerektirir. Ayrıca, ibraz ödevini yerine getirmeyen mükelleflerin ilgili dönem KDV indirimleri reddedilir. Bu durum, mükellef hakkında resen tarh nedeni olarak kabul edilir.\r\nDefter ve belgelerin ibraz edilmemesi kaçakçılık suçu olarakta nitelendirilerek hürriyeti bağlayıcı ceza öngörülmüştür. VUK’nun 359. Maddesinde, defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar hakkında on sekiz aydan üç yıla kadar hapis cezasına hükmolunacağı, varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde,  inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edileceği kurala bağlanmıştır.\r\n\r\nZAYİ BELGESİ NEDİR?\r\nZayi belgesine ilişkin VUK’da bir düzenleme yapılmamıştır. Zayi belgesi konusu TTK’da düzenlenmiştir.\r\nTTK 82/7. Maddesinde, “Bir tacirin saklamakla yükümlü olduğu defterler ve belgeler; yangın, su baskını veya yer sarsıntısı gibi bir afet veya hırsızlık sebebiyle ve kanuni saklama süresi içinde zıyaa uğrarsa tacir zıyaı öğrendiği tarihten itibaren onbeş gün içinde ticari işletmesinin bulunduğu yer yetkili mahkemesinden kendisine bir belge verilmesini isteyebilir. Bu dava hasımsız açılır. Mahkeme gerekli gördüğü delillerin toplanmasını da emredebilir.” hükmü yer almaktadır.\r\nZayi belgesi, ticari işletmenin bulunduğu yer asliye ticaret mahkemelerinden talep edilmektedir.\r\nDEFTER VE BELGELER İRADE DIŞI OLARAK ELDEN ÇIKMASI HALİ\r\nVUK’un “Mücbir sebepler” başlıklı 13 üncü maddesinde, vergi ödevlerinden her hangi birinin yerine getirilmesine engel olacak derecede ağır kaza, ağır hastalık ve tutukluluk; vergi ödevlerinin yerine getirilmesine engel olacak yangın, yer sarsıntısı ve su basması gibi afetler; kişinin iradesi dışında vukua gelen mecburi gaybubetler; sahibinin iradesi dışındaki sebepler dolayısıyle defter ve vesikalarının elinden çıkmış bulunması gibi haller mücbir sebep olarak kabul edilmiştir.\r\nVergi Usul Kanununda yazılı mücbir sebeplerden her hangi birinin vukua geldiği malum ise veya tevsik ve ispat olunursa vergi cezası kesilmez.\r\nMücbir sebep nedeniyle defter ve belgelerinin ibraz edilemediği hallerde bu durumun tevsik ve ispat edilmesi gerekir.\r\nDEFTER VE BELGELER İRADE DIŞI OLARAK ELDEN ÇIKMASI HALİNDE YAPILACAKLAR\r\nBu durumda ilk olarak defter ve belgelerin elden çıkış nedeni ile ilgili resmi tutanak tutulması gerekmektedir. Daha sonra ise,  defter ve belgelerin zayi olduğu işletmenin bulunduğu yer için yetkili asliye ticaret mahkemesine başvurularak “zayi belgesi” alınması gerekir.\r\n\r\nMÜCBİR SEBEP HALİNDE DEFTER VE BELGE İBRAZ EDİLMEMESİNDE VERGİ YARGISININ KONUYA BAKIŞI\r\nKonuyla ilgili bir Danıştay kararında, defter ve belgelerini mücbir neden bulunmaksızın ibraz etmeyen davacı adına kesilen cezanın, ortada mücbir sebep bulunduğu anlaşıldığından kaldırılması gerektiği, alış belgelerinin örneğinin ibraz edilebileceği yolunda iddia da bulunulmadığından vergi aslının onanmasına karar verilmesi gerektiğine karar verilmiştir.\r\nKarar gerekçesi şöyledir:\r\n“Uyuşmazlıkta; defter ve belgelerini aracından çalınması nedeniyle zayi olduğundan bahisle incelemeye ibraz etmeyen davacı adına katma değer vergisi indirimleri reddedilerek re\'sen tarhedilen vergi ziyaı cezalı katma değer vergisi ile kesilen özel usulsüzlük cezasının kaldırılması istemiyle açılan davayı kısmen kabul eden, kısmen reddeden Vergi Mahkemesi kararının taraflarca temyizen incelenerek bozulması istenilmektedir.\r\n            Davacının indirim konusu yaptığı belgelerin birer suretinin, iş ilişkisinde bulunduğu firmalardan temin edilerek ibrazının Vergi Mahkemesince vekiline tebliğ edilen ara kararı ile istenilmesine rağmen ibraz edilmemesi ve temyiz dilekçesinde de ibraz edilebileceğine ilişkin açık bir ifadenin bulunmaması karşısında davacının katma değer vergisine ilişkin olarak ileri sürdüğü iddialar ile davalı idarenin vergi ziyaı cezasına ilişkin olarak ileri sürdüğü iddialar usule ve hukuka uygun Vergi Mahkemesi kararının bu hüküm fıkralarının bozulmasını gerektirecek nitelikte görülmemiştir.\r\n            Davacının vergi ziyaı cezası ile özel usulsüzlük cezasına ilişkin temyiz istemine gelince;\r\n            213 sayılı Vergi Usul Kanununun 373. maddesinde yer alan \"Bu Kanunda yazılı mücbir sebeplerden herhangi birinin vukua geldiği malum ise veya tevsik ve ispat olunursa vergi cezası kesilemeyeceği hükme bağlanmıştır.\r\n            Dava dosyasının incelenmesinden, davacının 2003 ve 2004 yıllarına ilişkin defter ve belgelerinin aracından çalındığını ileri sürerek başvurduğu Kadıköy 4. Asliye Hukuk Mahkemesi’nce söz konusu defter ve belgelerin zayi olduğunun davacı tarafından kanıtlandığı gerekçesiyle zayi belgesi verilmesine karar verildiği anlaşılmıştır.\r\n            Bu durumda, yukarıda anılan 213 sayılı Yasanın 373. maddesi hükmü uyarınca, davacının defter ve belgelerini mücbir sebep nedeniyle ibraz edemediğinin kabulü gerektiği sonucuna varıldığından, kesilen vergi ziyaı cezası ile özel usulsüzlük cezasının terkini icap etmektedir.\r\n            Açıklanan nedenlerle davalı idare temyiz isteminin reddine, davacı temyiz isteminin ise vergi aslına ilişkin kısmının reddine, vergi ziyaı cezası ile özel usulsüzlük cezasına ilişkin kısmının kabulüne, İstanbul 2. Vergi Mahkemesinin 23.01.2009 tarih ve E:2007/28, K:2009/444 sayılı kararının, vergi aslına ilişkin hüküm fıkrasının onanmasına, vergi ziyaı cezası ile özel usulsüzlük cezasına ilişkin hüküm fıkrasının bozulmasına…” (Danıştay 9. Dairenin  08.11.2012 gün ve E:2009/7114 ,  K:2012/6565  sayılı kararı.)\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n','ZAYİ BELGESİ NEDİR? DEFTER VE BELGELERİN İBRAZI YÖNÜNDEN ZAYİ BELGESİ NEDEN ÖNEMLİDİR?','','publish','closed','open','','zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir','','','2018-12-04 11:29:21','2018-12-04 09:29:21','',0,'http://www.davavergi.com/?p=189',0,'post','',0),
(190,1,'2018-12-04 11:28:36','2018-12-04 09:28:36','images (1)','images (1)','images (1)','inherit','closed','closed','','images-1-4','','','2025-01-09 13:58:19','2025-01-09 10:58:19','',189,'http://www.davavergi.com/wp-content/uploads/2018/12/images-1.jpg',0,'attachment','image/jpeg',0),
(194,1,'2018-12-10 11:43:40','2018-12-10 09:43:40','Ülkemizde son yıllarda sıkça başvurulan vergi affı/yapılandırma kanunları vergisini düzenli ödeyen ile ödemeyen arasında haksızlıklara neden olması nedeniyle eleştirilmektedir. Daha önceleri, zamanaşımı süreleri dikkate alınarak yaklaşık beş yılda yapılan bu düzenlemeler ekonomik gerekçeler göz önüne alınarak hemen her yıl uygulanmaya başlamıştır.\r\nHatta, vergi affı ile getirilen yapılandırma imkanlarından yararlananlar için taksit ödeme süresini kaçıranlara yapılandırmanın bozulmaması için ek süreler verilmektedir. En son 7143 sayılı yasa için taksit ödeme süresinin Ocak 2019’a kadar uzatılmasına dair yasa teklifi meclis gündemine gelmiştir.\r\nKuşkusuz vergi affı/yapılandırma uygulamaları zor durumda olan mükellefler için ödeme imkanı getirmekle birlikte yapılan taksitlendirmelerin ödenmemesi borcu eski hale getirmekte, daha önce zaman aşımına uğraması söz konusu olan borçlar için ise zamanaşımını kesen bir neden olarak mükellefler aleyhine bir durumun oluşması söz konusu olabilmektedir.\r\nTaksitleri Ödeyebileceksen Yapılandır Yoksa Zamanaşımını Kesme!\r\nBiz mükelleflerimize getirilen yapılandırma imkanlarından taksitleri aksatmadan ödeyebilmeleri mümkünse yararlanmalarını yoksa yapılandırmadan yararlanmamalarını tavsiye ediyoruz.\r\n Zira, 6183 sayılı Yasanın 102. maddesinde “Amme alacağı, vadesinin rasladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.” hükmü yer almakta olup, aynı Yasanın 103. maddesinde ise,  amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması ve/veya ödeme planına bağlanmasının zamanaşımını keseceği hüküm altına alınmıştır.\r\nYani, zamanaşımına uğramak suretiyle mükelleflerden istenemeyecek bir vergi borcu için yapılandırma talebiyle borcun taksitlendirilmesi vergi tahsil zamanaşımını kesen bir neden olduğu için taksitlendirilen borcunu ödeyemeyecek mükellefler için yapılandırma işlemlerini tavsiye edemiyoruz.\r\n\r\n\r\n	\r\nVergi davası devam eden mükellefler için yapılandırma\r\nBilindiği gibi vergi yapılandırma kanunlarının en önemli katkılarından birisi vergi mahkemelerindeki birikimi önleyerek ihtilafları kısa sürede sonuca bağlamasıdır. \r\nİstanbul Bölge İdare Mahkemesi 2. Vergi Dava Dairesi, 3/8/2016 tarihli ve 6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun’un 3. maddesinin (2) numaralı fıkrasının “Ancak, verilen en son kararın bozma kararı olması hâlinde birinci fıkra hükmü, kısmen onama kısmen bozma kararı olması hâlinde ise onanan kısım için bu fıkranın (b) bendi, bozulan kısım için birinci fıkra hükmü uygulanır.” biçimindeki son cümlesinin Anayasa’nın 10. ve 73. Maddelerine aykırılığı iddiasıyla Yüksek Mahkemeye başvuruda bulundu.\r\nİtiraz “İtiraz konusu kural ile 6736 sayılı Kanun kapsamında yeniden yapılandırma talebinde bulunulan kamu alacağına ilişkin görülen davada Kanun’un yayımlandığı tarih itibarıyla yargı merciince verilen en son kararın bozma kararı olması hâlinde tahsilinden vazgeçilecek oranın %50 olarak belirlendiği, kanun koyucunun söz konusu oranın uygulanmasında bozma kararının lehe ya da aleyhe olması bakımından bir fark gözetmediği ancak bozma kararı aleyhine verilen mükellef ile lehine verilen mükellefin aynı hukuki durumda bulunmadığı, bu kişilerin yeniden yapılandırma taleplerinde aynı oranın uygulamasının Kanun’un amacı ve sistematiğine de uygun düşmediği, kuralın bu haliyle lehine bozma kararı verilen mükellefleri yeniden yapılandırmaya başvurma konusunda teşvik edici mahiyette olmadığı belirtilerek itiraz konusu kuralın Anayasa’nın 10. ve 73. maddelerine aykırı olduğu” gerekçelerine dayanmaktaydı.\r\nAnayasa Mahkemesi 8/11/2018 gün ve Esas Sayısı :2018/61 Karar Sayısı: 2018/1107 sayılı kararıyla, İstanbul Bölge İdare Mahkemesi 2. Vergi Dava Dairesince yapılan itiraz başvurusunu reddetti.\r\nAf Kanunları vergi adaletini sağlar mı?\r\n6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun’un 3.maddesi ile dava aşamasında olan vergi borçları için uyuşmazlığın safhasına göre farklı oranlar belirlemek suretiyle yapılandırma imkanları sağlamıştı. Bu durum bütün yapılandırma kanunlarında bulunmaktadır.\r\nKamu alacaklarının yeniden yapılandırılmasına ilişkin kanuni düzenlemeler mevcut kamu alacağına belirli indirimler uygulanması suretiyle alacağın bir kısmının tahsilinden vazgeçilmesini öngörür. Böylece hazineye gelir kaydedilmesi ve vergi daireleri ile yargı mercilerinin dosya yükünün hafiflemesi gibi bazı imkânlar sağlanırken borçluya da indirimli ödeme imkânı getirilmiş olur.\r\nİtiraz konusu kural, Kanun’un yayımlandığı tarihe kadar uyuşmazlık konusu vergi alacağına ilişkin olarak verilen en son kararın bozma kararı olması hâlinde yapılandırmaya konu vergi aslına uygulanacak oranı %50 olarak öngörmektedir.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\nAnayasa Mahkemesinin itirazın reddi kararının gerekçesi\r\n\r\nAnayasa Mahkemesi’nin gerekçesi şunlara dayanmaktadır:\r\n-	Yasa koyucunun, kamu alacaklarının yeniden yapılandırılmasına ilişkin koşulların belirlenmesinde yapılandırmaya konu alacaklar arasında sınıflandırmaya gitme ve bu sınıflandırmayı yaparken esas alacağı benzerlik ve farklılıkları belirleme konusunda takdir yetkisine sahip olduğu,\r\n-	İtiraz konusu kuralın vergi alacağına ilişkin devam eden yargısal sürece bir anlamda alternatif olarak düzenlendiği ve söz konusu koşullardan yararlanmanın tümüyle mükelleflerin tercih ve iradesine bağlı olduğu,\r\n-	İlk derece ya da istinaf mahkemesinin terkin ya da tasdike ilişkin kararlarının aksine bozma kararlarında yalnızca temyize konu karar hukuken ortadan kaldırılmakta, uyuşmazlığın esası hakkında yeni bir hüküm verilmediği yani bozma kararları vergi alacağının değil temyize konu kararın hukukiliğini hükme bağlamadığı,\r\n-	Vergi aslının yarısının (%50) ödenmesini öngören itiraz konusu kuralın lehine ya da aleyhine bozma kararı verilen tüm mükelleflerin teşvik edilebilirliği açısından makul bir seviyede olduğu.\r\nKarar gerekçesine bakıldığında temel olarak yapılan düzenlemenin yasa koyucunun takdir yetkisinde olduğu, yapılandırma yasasının söz konusu hükmünün mükelleflerin yasadan yararlanmasını teşvik edici nitelikte olduğu ve vergi ihtilafında esas olarak mahkeme kararlarının etken olduğu hususlarına dayanmaktadır.\r\nKararın karşı oy gerekçesinde ise “Yasa koyucunun kamu alacaklarının yeniden yapılandırılmasına ilişkin koşulların belirlenmesi konusunda bir takdir yetkisi olduğu kuşkusuzsa da, bu yetkinin anayasal ilkelerle uyum halinde olması gerektiği,  6736 sayılı Kanunla öngörülen yapılandırma tamamen mükelleflerin tercih ve iradesine bağlı olduğu ancak mükellefi böyle bir seçenekle karşı karşıya bırakmanın hukuk devleti ilkesi ile bağdaşmadığı” huşuları dile getirilmektedir.\r\nSonuç\r\nNetice itibarıyla, vergi affı/yapılandırma kanunlarının mükellefler arasında adaletsizlik oluşturduğu bir gerçektir. Öte yandan, vergi yapılandırmasından yararlanarak başvuran mükelleflerin davanın aşamasına göre farklı şartlara tabi tutulması yine davacı/mükellefler arasında farklı uygulamalara sebep olmaktadır. \r\nİstanbul Bölge İdare Mahkemesi 2. Vergi Dava Dairesi, 3/8/2016 tarihli ve 6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun’un 3. maddesinin (2) numaralı fıkrasının Anayasa’nın 10. ve 73. Maddelerine aykırılığı iddiasıyla yaptığı başvuru Anayasa Mahkemesi’nin yukarıda yer verdiğimiz gerekçelerle 8/11/2018 gün ve Esas Sayısı :2018/61 Karar Sayısı: 2018/1107 sayılı kararıyla reddedildi.\r\nSöz konusu karar ve gerekçesi bizce vergide adalet ilkesine aykırı olsa da Yüksek Mahkeme kararlarının bağlayıcılığı karşısında idari ve yargısal makamlar tarafından uyulacağı ancak akademik ve vergi yargısı çevrelerinde tartışılmaya devam edeceği kuşkusuzdur.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n','ANAYASA MAHKEMESİ, YAPILANDIRMA KANUNLARINDAKİ VERGİ ADALETSİZLİĞİNİ ANAYASAYA AYKIRI GÖRMEDİ!','','publish','closed','open','','anayasa-mahkemesi-yapilandirma-kanunlarindaki-vergi-adaletsizligini-anayasaya-aykiri-gormedi','','','2018-12-10 11:44:33','2018-12-10 09:44:33','',0,'http://www.davavergi.com/?p=194',0,'post','',0),
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(198,1,'2018-12-14 08:25:08','2018-12-14 06:25:08','[video width=\"1280\" height=\"720\" mp4=\"https://www.davavergi.com/wp-content/uploads/2018/12/VERGİ-İNCELEMELERİNDE-DEFTER-BELGE-İBRAZI.mp4\"][/video]','DEFTER VE BELGE İBRAZI HAKKINDA VDK VİDEOSU','','publish','closed','open','','198','','','2018-12-14 08:26:26','2018-12-14 06:26:26','',0,'http://www.davavergi.com/?p=198',0,'post','',0),
(199,1,'2018-12-14 08:24:46','2018-12-14 06:24:46','VERGİ İNCELEMELERİNDE DEFTER BELGE İBRAZI','VERGİ İNCELEMELERİNDE DEFTER BELGE İBRAZI','VERGİ İNCELEMELERİNDE DEFTER BELGE İBRAZI','inherit','closed','closed','','vergi-incelemelerinde-defter-belge-ibrazi','','','2025-01-09 13:58:35','2025-01-09 10:58:35','',198,'http://www.davavergi.com/wp-content/uploads/2018/12/VERGİ-İNCELEMELERİNDE-DEFTER-BELGE-İBRAZI.mp4',0,'attachment','video/mp4',0),
(203,1,'2018-12-17 10:35:46','2018-12-17 08:35:46','KREDİ KARTI İLE YÜKSEK HARCAMA YAPAN ŞİRKET ORTAKLARI RADARA GİRDİ…\r\n\r\nHazine ve Maliye Bakanlığı; kredi kartı ile yüksek harcama yapan mükelleflere aşağıdaki yazıyı göndermeye başladı \r\n\r\n“Mükellef odaklılık, katılımcılık, verimlilik ve etkinlik temel ilkeleri esas alınarak, gelir politikasını adalet ve tarafsızlık içinde uygulamak, mükelleflerin vergiye gönüllü uyumunu sağlamak, mükelleflerin haklarını gözeterek ve yüksek kalitede hizmet sunarak yükümlülüklerini kolayca yerine getirmeleri için gerekli tedbirleri almak; Gelir İdaresi Başkanlığı\'nın görevleri arasındadır.\r\nBelirlenen bu ilkeler doğrultusunda…Vergi Dairesi Başkanlığı bünyesinde mükellef odaklı analiz çalışmaları yapılmakta ve cari dönem içerisinde mükelleflerin vergisel ödevleri ile ilgili olarak ortaya çıkabilecek olumsuzlukların en kısa sürede önlenmesi amaçlanmaktadır.\r\nBu kapsamda, daha sonra ortaya çıkabilecek herhangi bir tarhiyata ve vergi ziyaı cezasına muhatap olmamak için, 213 sayılı Vergi Usul Kanunu\'nun 18. 148. Ve Mükerrer 355. Maddeleri gereğince, bu yazının tarafınıza tebliğinden itibaren 15 gün içerisinde, yukarıdaki açıklamalar çerçevesinde konu hakkında görüşme sağlamak üzere, aşağıda iletişim ve adres bilgileri bulunan Uygulama Denetim Müdürlüğümüze başvurmanız gerektiği.\r\n\r\nKonunun özeti şudur; Hazine ve Maliye Bakanlığı 2018 yılı içinde, belirli tutarın üzerinde kredi kartı harcaması yapan kişileri tespit edip, onları görüşmeye çağırmaktadır. Bu kişilere; Gelir Vergisi beyanları, şirket ortağı iseler kâr payı alıp almadıkları, şirketlerinden ücret ya da huzur hakkı altında ödeme alıp almadıkları ve kendilerine miras kalıp kalmadığı sorularını yöneltilmektedir. \r\n\r\nAslında Hazine ve Maliye Bakanlığı, cevabını bildiği soruları mükelleflere sormaktadır.\r\n\r\nÜlkemizde, vergiye tabi ya da vergiye tabi olmayan aylık gelir tutarları belli olan insanların, bu gelirleri ile açıklanamayacak şekilde kredi kartı harcamaları yaptıkları bir gerçektir. \r\n\r\nHatta bağımlı çalışanların gerçek aldıkları ücretleri bordrolara tam yansıtılmadığı için; 5.000-TL maaşa rağmen; kredi kartları ile bunun 2-3 katı harcama yaptıkları görülmektedir. Hazine ve Maliye, çalışanlardan hareketle işverene ulaşmakta ve tarhiyat yapabilmektedir. Olayın vergi boyutu yanında, SGK boyutu da tabloyu ağırlaştırmaktadır.\r\n\r\nÖrneğin; şirket ortağı olan bir kişi, şirketten ne maaş nede kâr payı adı altında bir ödeme almadığı ve başkaca da bir geliri olmadığı halde; kredi kartı ile ciddi harcamalar yapmakta, çocuklarını özel okulda okutmaktadır. Bu durumdaki kişilere verilmek istenen mesaj şudur: yıl bitiyor, Mart 2019\'da Gelir Vergisi beyannamesi verilmesi lazım. 2018 yılında yaptığınız harcamaları açıklayacak kadar gelir beyan etmeniz, vergiye gönüllü uyum çerçevesinde sizden beklenmektedir. Aksi halde, ortağı olduğunuz şirketler de vergi incelemesine alınacaktır.\r\n\r\nYMM NEDİM TÜRKMEN \r\n17/12/2018','DİKKAT! MALİYE\'DEN MEKTUP VAR!','','publish','closed','open','','dikkat-maliyeden-mektup-var','','','2018-12-17 10:45:08','2018-12-17 08:45:08','',0,'http://www.davavergi.com/?p=203',0,'post','',0),
(204,1,'2018-12-17 10:35:33','2018-12-17 08:35:33','indir','indir','indir','inherit','closed','closed','','indir-6','','','2025-01-09 13:58:24','2025-01-09 10:58:24','',203,'http://www.davavergi.com/wp-content/uploads/2018/12/indir.png',0,'attachment','image/png',0),
(210,1,'2018-12-24 14:25:16','2018-12-24 12:25:16','\r\nMÜKELLEFLERİN İNTERNET SİSTEMİ ÜZERİNDEN YAPTIKLARI MATRAH ARTIRIM TALEPLERİNİN REDDİ İŞLEMLERİ VERGİ MAHKEMESİNDE DAVA KONUSU EDİLEBİLİR Mİ?\r\n\r\n	GİRİŞ\r\nVergi daireleri tarafından tesis edilen birçok işleme karşı mükelleflerin vergi mahkemelerinde dava açma hakları bulunmaktadır. Vergi idarelerince tesis edilen idari işlemler nedeniyle kişisel hakları veya menfaatleri ihlal edilen mükellefler vergi mahkemeleri nezdinde idari dava yani vergi davası açabilirler.\r\nMükellefler her vergi dairesi işlemi için vergi davası açamazlar. Bu işlemlerin idari davaya yani vergi davasına konu olabilmesi için 2577 sayılı İdari Yargılama Usulü Kanununda belirlenen bazı niteliklere sahip olması gerekir.\r\nGENEL OLARAK İDARİ  DAVAYA KONU OLABİLECEK İŞLEMLERMÜKELLEFHABER / www.davavergi.com \r\n2577 sayılı İdari Yargılama Usulü Kanunun 2. maddesinde, “İdarî işlemler hakkında yetki, şekil, sebep, konu ve maksat yönlerinden biri ile hukuka aykırı olduklarından dolayı iptalleri için menfaatleri ihlâl edilenler tarafından açılan iptal davaları b) İdari eylem ve işlemlerden dolayı kişisel hakları doğrudan muhtel olanlar tarafından açılan tam yargı davaları c) Tahkim yolu öngörülen imtiyaz şartlaşma ve sözleşmelerinden doğan uyuşmazlıklar hariç, kamu hizmetlerinden birinin yürütülmesi için yapılan her türlü idari sözleşmelerden dolayı taraflar arasında çıkan uyuşmazlıklara ilişkin davalar” idari dava türleri olarak sayılmıştır.\r\nBu hükme göre, idari bir işlemin vergi mahkemesinde konu olabilmesi için kişilerin menfaatlerini veya kişisel haklarını ihlal eden nitelikte icrai niteliğe haiz kesin ve yürütülmesi zorunlu bir işlem olması gerekmektedir.\r\nİdari davaya konu olabilecek kesin ve yürütülmesi gereken işlemler, idarenin tek yanlı, uygulanabilir nitelikte, yükümlünün hukukunu doğrudan etkileyen, onların hak ve yükümlülüklerinde değişiklik ve yenilik yaratan işlemleridir. Belirli bir hukuki durumu ya da olguyu belirtmekle yetinen \'icrailik\' niteliğinden yoksun işlemlerin idari davaya konu edilmesi mümkün değildir. \r\n2577 sayılı İdari Yargılama Usulü Kanunu\'nun 14/3-d maddesinde; dilekçelerin, idari davaya konu olacak kesin ve yürütülmesi gereken bir işlem olup olmadığı yönünden inceleneceği hüküm altına alınmış, 15/1-b maddesinde ise bu yönden hukuka aykırılık saptanması halinde davanın reddine karar verileceği düzenlemesine gidilmiştir.\r\n\r\nVERGİ DAVASINA KONU OLABİLECEK İŞLEMLER\r\n213 sayılı Vergi Usul Kanunu\'nun 378.maddesinde de; vergi mahkemesinde dava açabilmek için verginin tarh edilmesi, cezanın kesilmesi, tadilat ve takdir komisyonları kararlarının tebliğ edilmiş olması, tevkif yoluyla alınan vergilerde istihkak sahiplerine ödeme yapılmış veya ödemeyi yapan taraftan verginin kesilmiş olması gerektiği hüküm altına alınmıştır.\r\nBu hükümler birlikte değerlendirildiğinde, vergi mahkemelerinde dava konusu edilebilecek kesin ve yürütülmesi zorunlu idari işlemleri; tahakkuk fişi, vergi/ceza ihbarnameleri, vergi tevkifatı yapılması, aleyhe yapılan düzeltme işlemleri, düzeltme ve şikayet yoluyla düzeltme taleplerinin yetkili makamlarca reddi, vergi barışı kanunları uyarınca yapılan matrah artırımı veya yapılandırma taleplerinin reddi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin ödeme emri, haciz, ihtiyati tahakkuk, ihtiyati haciz gibi işlemlerdir.\r\nÖrneğin, belediye başkanlığına yapılan başvuruyla, \"imar parselasyonu oluşturulmasından kaynaklı emlak vergisi borcu görünüyor ise terkininin\" istenildiği,  davalı idarenin işlemi ile \"imar borcu şerhlerinin terkininin mümkün olmadığı\"  bildirildiği, bir işlem vergi yargılamasında konu edilebilecek kesin ve yürütülmesi gerekli bir işlem değildir.\r\nÖte yandan bu örnekleri şöyle çoğaltabiliriz: “mahsuben iade talebinin, incelemeye sevk sonrasında varılan sonuca göre yerine getirileceğinin bildirildiği bir işlem”, “elbirliği mülkiyetinde olan taşınmaza ilişkin münferiden emlak vergisi bildiriminde bulunulmasına rağmen davacı adına emlak vergisinin cezasız olarak tarh ve tahakkuk ettirilmemesi talebinin reddine dair işlem”, “borç sorgu çıktısı ile öğrenilen ödeme emirleri”, “borç sorgu sonucu gösterilen motorlu taşıtlar vergisi ve eklentileri”, “tapu harcının hesabına yatırılan ilgili vergi dairesine iade istemiyle yapılacak başvuruya verilecek olumsuz cevap üzerine ilgili vergi dairesi hasım gösterilmek suretiyle dava açılması gerekirken, uyuşmazlık konusu harcı tahakkuk etme yetkisi bulunmayan Tapu Müdürlüğü\'ne yapılan başvurunun reddine ilişkin işlem”, “gelir vergisi kesintilerinin sorumlu sıfatıyla verilen beyannameye istinaden tahakkuk ettirilen ve ödenen Vergi Dairesi Başkanlığı\'na söz konusu verginin iadesi istemiyle yapılacak başvuruya verilecek olumsuz cevap üzerine Vergi Dairesi Başkanlığı hasım gösterilmek suretiyle dava açılması gerekirken, uyuşmazlık konusu vergiyi tarh, tahakkuk ve tahsil yetkisi bulunmayan Türkiye İstatisik Kurumu Başkanlığı’na yapılan başvurunun reddine ilişkin işlem”, “davacının vadesi geçmiş vergi borcu bulunduğu ve ödenmemesi halinde cebren tahsil hükümlerinin uygulanacağını belirten Vergi Dairesi Müdürlüğü işlemi” vergi yargılamasında konu edilebilecek kesin ve yürütülmesi gerekli birer işlem değildir.MÜKELLEFHABER / www.davavergi.com \r\nMATRAH ARTIRIMI VEYA YAPILANDIRMA TALEPLERİNİN VERGİ İDARELERİNCE İNTERNET ORTAMINDA REDDİ İŞLEMLERİNİN DURUMU\r\nBilindiği gibi son zamanlarda, vergi barışı/vergi affı/borç yapılandırması adı altında çıkarılan yasaların sayılarında artış olduğu hemen her yıl bu tür torba yasaların meclis gündemine geldiği görülmektedir.\r\nEskiden, zamanaşımı süreleri dikkate alınarak yaklaşık beş yılda bir çıkarılan vergi barışı yasaları ekonomik gerekçelerle hemen her yıl çıkarılmaya başlamıştır. 4811, 5811, 6111, 6736, 7020 ve son olarak 7143 sayılı Kanunlar buna örnek olarak verilebilir.\r\nArtık, gelişen e-devlet uygulamaları ile uyumlu olarak vergi idarelerinin (Gelir İdaresi Başkanlığı, Vergi Dairesi Başkanlığı, Vergi Dairesi Müdürlükleri) birçok işlemi elektronik ortamda yapılabilmektedir. Vergi mükelleflerinin matrah artırımı/vergi borcu yapılandırması talepleri de vergi dairelerine elektronik ortamda iletilebilmektedir.\r\nMükelleflerinin matrah artırımı/vergi borcu yapılandırması talebiyle vergi idarelerine elektronik ortamda yaptıkları başvuruların, Gelir İdaresi Başkanlığı’nca kurulan bilgi işlem sistemi tarafından otomatik olarak verilen “… nezdinizde yapılan vergi incelemesi devam ettiğinden incelemeniz sonuçlanana kadar matrah artırımında bulunmanız mümkün değildir” yanıt ile kabul edilmediği son günlerde uygulamada yaşanan sorunlardan birisidir.\r\nMükellefler bu tür yapılandırma/matrah artırım taleplerinin reddine dair işlemleri vergi mahkemeleri nezdinde vergi davalarına konu edebilmektedirler. Peki, bu türlü başvuruların reddine dair işlemler vergi mahkemelerinde dava konusu edilebilecek türden işlemler midir?\r\nMatrah artırım talebinin kabul edilmemesi üzerine, açılan bir davada, İstanbul 4. Vergi Mahkemesi’nce verilen 18.7.2018 günlü bir kararla, “davacının başvurusu üzerine idarece tesis edilmiş bir işlem bulunmadığı, sadece bilgisayar ekranında başvurusunun engellenmesi üzerine dava açıldığı anlaşıldığından, davacının hak ve menfaatini etkileyen türde ve idari davaya konu edilebilecek nitelikte kesin ve yürütülmesi zorunlu bir işlem bulunmadığından işin esasının incelenmesi mümkün bulunmadığı” gerekçesiyle “davanın reddine” karar verilmiştir.\r\nBahse konu karara karar karşı yapılan istinaf başvurusunu inceleyen İstanbul Bölge İdare Mahkemesi İkinci Vergi Dava Dairesi 8.11.2018 günlü kararıyla “… uyuşmazlığın mahkeme önünde çözülmesini talep etme imkanından yoksun bırakılmasının davacının mahkemeye erişim hakkına müdahale teşkil edebileceği sonuç ve kanaatine varılmıştır.\r\nBu durumda, davacının 7143 sayılı Kanunun 5. Maddesine göre, matrah artırımı hükümlerinden yararlanmak amacıyla bilgi işlem sistemi üzerinden yapmak istediği başvurunun kabul edilmemesine dair davalı idare işleminin iptali istemiyle açılan davanın incelenmeksizin reddi yolunda verilen istinafa konu kararda bu yönüyle hukuki isabet görülmemiş olup, kararın kaldırılmasına ve dosyanın Mahkemesine gönderilmesin…” gerekçesiyle verdiği kararla Mahkeme kararı bozularak işin esasının incelenmesi gerektiğine karar vermiştir.MÜKELLEFHABER / www.davavergi.com \r\n\r\nSONUÇ\r\nİstanbul Bölge İdare Mahkemesi İkinci Vergi Dava Dairesince yukarıda yer verilen gerekçeli karar bizce de hukuka uygundur. Zira, mükelleflerin matrah artırımı/vergi borcu yapılandırması talebiyle vergi idarelerine elektronik ortamda yaptıkları başvuruların, Gelir İdaresi Başkanlığı’nca kurulan bilgi işlem sistemi tarafından otomatik olarak verilen “…nezdinizde yapılan vergi incelemesi devam ettiğinden incelemeniz sonuçlanana kadar matrah artırımında bulunmanız mümkün değildir” şeklindeki yanıtı mükelleflerin hak ve menfaatlerini etkileyen ve mükelleflerin “matrah artırımı” yapmalarına engel olan ve mükelleflerin yararlanabileceği birçok vergisel avantajdan mahrum olabilmelerine sebep olan icrai özellikte bulunan idari davaya/vergi davasına konu edilebilecek kesin ve yürütülmesi zorunlu bir idari işlemdir.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n','MÜKELLEFLERİN İNTERNET SİSTEMİ ÜZERİNDEN YAPTIKLARI MATRAH ARTIRIM TALEPLERİNİN REDDİ İŞLEMLERİ VERGİ MAHKEMESİNDE DAVA KONUSU EDİLEBİLİR Mİ?','','publish','closed','open','','mukelleflerin-internet-sistemi-uzerinden-yaptiklari-matrah-artirim-taleplerinin-reddi-islemleri-vergi-mahkemesinde-dava-konusu-edilebilir-mi','','','2018-12-24 14:25:16','2018-12-24 12:25:16','',0,'http://www.davavergi.com/?p=210',0,'post','',0),
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(216,1,'2018-12-30 20:36:42','2018-12-30 18:36:42','7159 sayılı Kanun ile 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanuna eklenen geçici 2 nci madde kapsamında; Kanun kapsamında yapılandırma başvurusunda bulunduğu halde geçici 2 nci maddenin yürürlüğe girdiği 28/12/2018 tarihi itibarıyla ödenmesi gereken tutarları süresinde ödemeyerek Kanun hükümlerini ihlal eden borçlulara, ihlale neden olan tutarları 28/2/2019 tarihine kadar (bu tarih dâhil), ödemeleri gerektiği tarihten ödeme tarihine kadar (bu tarih dâhil) geçen süre için Kanunun 9 uncu maddesinin altıncı fıkrasında belirlenen ve ödemede gecikilen her ay ve kesri için hesaplanması gereken geç ödeme zammı ile birlikte ödemeleri halinde Kanun hükümlerinden yeniden, yararlanma imkânı sağlanmıştır.','VERGİ YAPILANDIRMASI BOZULANLARA YENİ BİR HAK','','publish','closed','open','','vergi-yapilandirmasi-bozulanlara-yeni-bir-hak','','','2018-12-30 20:36:42','2018-12-30 18:36:42','',0,'http://www.davavergi.com/?p=216',0,'post','',0),
(217,1,'2018-12-30 20:36:34','2018-12-30 18:36:34','indir','indir','indir','inherit','closed','closed','','indir-7','','','2025-01-09 13:58:41','2025-01-09 10:58:41','',216,'http://www.davavergi.com/wp-content/uploads/2018/12/indir.jpg',0,'attachment','image/jpeg',0),
(220,1,'2019-01-02 09:30:26','2019-01-02 07:30:26','Ülkemizde 3 yılda bir af niteliği de taşıyan vergi düzenlemelerine alışmıştık. Son 5 yılda 6111, 6736, 7020 ve 7143 sayılı kanunlar peş peşe çıkarılarak; rutinin dışına çıkıldı artık her yıl yapılandırma veya af düzenlemelerini içeren kanun çıkarılıyor.\r\nEn son 2018 yılı içinde çıkartılan 7143 sayılı Kanun kapsamında, vadesi geçmiş borçlarını yapılandıranlar; ilk 2 taksiti zamanında ödemek, sonraki taksitleri bir yıl içinde arka arkaya 3 kez ödememezlik yapmamak şartı ile 36 ay sistem içinde kalabileceklerdi.\r\nBAŞLANGIÇ FELAKET \r\n7143 sayılı Kanun kapsamında ilk iki taksit sonucunda ortaya çıkan tabloyu Maliye Bakanlığı yetkilileri Meclis\'te bütçe görüşmeleri sırasında açıkladılar:\r\nVadesi geçmiş vergi borcu için başvuran mükellef sayısı 5.950.316, ihlal eden mükellef sayısı 2.459.214\'dür. Buna göre ilk iki taksit sonucunda mükelleflerin yüzde 41.32\'si şartları ihlal ederek yapılandırma hükümlerinin dışına çıkmıştır. Yapılandırılan toplam vergi borcu tutarı 70 milyar lira, tahsilat ise 13.3 milyar lira olarak gerçekleşmiştir. Yani yapılandırılan tutarın ancak yüzde 19\'u tahsil edilebilmiştir.\r\nVadesi geçmiş sigorta prim borcu nedeniyle başvuru yapan mükellef sayısı 1.270.402, ihlal eden mükellef sayısı ise 562.000 kişidir. Başvuranların yüzde 44,23\'ü şartları ihlal ederek yapılandırma kapsamı dışına çıkmışlardır. Sigorta prim borcu nedeniyle yapılandırılan tutar 43.4 milyar lira olup tahsilat 3.2 milyar olarak gerçekleşmiştir.\r\nBİR ŞANS DAHA VERMEK ŞART OLDU!\r\nYukarıdaki tabloyu ve yerel seçimleri iyi okuyan Hükümet, 28 Aralık 2018\'de Resmi Gazetede yayımladığı 7159 sayılı Kanun ile;\r\n\r\n7143 sayılı Kanun hükümlerine göre yapılandırma başvurusunda bulunduğu halde 28.12.2018 tarihi itibarıyla ödenmesi gereken tutarları süresinde ödemeyerek Kanun hükümlerini ihlal edenler, ihlale neden olan tutarları, 2019 yılı Şubat ayı sonuna kadar, ödemeleri gerektiği tarihten ödeme tarihine kadar (bu tarih dâhil) geçen süre için hesaplanacak gecikme zammı ile birlikte, ödemeleri şartıyla bu Kanun hükümlerinden yararlandırılacak.\r\nAncak bu kapsamda ödeme yapacaklar, hesaplanan tutarların tamamının ilk taksit ödeme süresi içerisinde peşin olarak ödenmesi halinde katsayı uygulanmaması, hesaplanan tutarların tamamının ilk iki taksit ödeme süresi içinde ödenmesi halinde katsayı uygulanmaması ve diğer indirim hükümleri düzenlemelerinden faydalanamayacaklardır.\r\nKANUNA UYGUN ÖDEME YAPANLARIN TAKSİTLERİ UZATILDI\r\n\r\nHükümet, yapılandırmayı ihlal edenlere yeni bir şans verirken; süresinde ödeme yapanları da ödüllendirdi.\r\n7143 sayılı Kanun\'un varlık barışına ilişkin hükümleri hariç olmak üzere,7143 sayılı Kanun kapsamında 2018 yılı Aralık ve 2019 yılı Ocak ayında ödenmesi gereken taksitlerin ödeme süreleri, 2019 yılı Şubat ayı sonuna kadar uzatıldı.\r\nNAKİT VE NAKİTE ERİŞİM SORUNU ÇÖZÜLMEDEN TAHSİLAT HEDEFLERİ TUTMAZ\r\nÜlkemizde 15 Temmuz darbe girişiminden sonra yaşanan süreç ve Amerika\'yla bozulan ilişkilerimiz çerçevesinde gelişen ekonomik türbülans; bütün ekonomik dengeleri altüst etmiş; kurların ani ve hızlı yükselişi nedeni ile bozulan nakit akış tabloları, konkordato ilan eden mükellef sayıları ve enflasyon, vergi borçlarının ödenememesi sonucunu doğurmuştur. Daralan iş hacmi ile birlikte yaşanan durgunluk, hemen ilk etkisini yine vergi borçlarının ödenmemesi şeklinde göstermiştir.\r\nMükellefler, artık bankalardan kredi alamadıkları için kendilerinde emanet duran Katma Değer Vergilerini, vergi dairelerine ödemeyerek; aylık yüzde 2 faizli teminatsız banka kredisi gibi kullanmaktadırlar.\r\nGenel ekonomik şartlar düzelmeden, yeni bir şansa rağmen yapılandırmada ilave performans beklememekle beraber, matrah artırımı hükümlerinde bir miktar ilave tahsilat olacaktır.\r\nMükellefleri af ve yapılandırma Kanunları ile her yıl tanıştırmanın, sürekli yeni bir şans tanımanın, vergi sistemi üzerinde ne kadar tahribat yarattığını hep birlikte yaşayıp göreceğiz.\r\nKAYNAK:N.TÜRKMEN SÖZCÜ','BİR YAPILANDIRMA KLASİĞİ: YENİ HAKLAR','','publish','closed','open','','yapilandirmada-yeni-hak','','','2019-01-02 09:40:29','2019-01-02 07:40:29','',0,'http://www.davavergi.com/?p=220',0,'post','',0),
(224,1,'2019-01-03 11:05:51','2019-01-03 09:05:51','\r\nSAHTE BELGE (NAYLON FATURA) NEDENİYLE KDV İADE TALEPLERİNDE ÖZEL ESASLAR/KOD UYGULAMASI HUKUKA UYGUN MUDUR?\r\n\r\nGİRİŞ\r\nVergi idaresi (GİB, vergi dairesi başkanlıkları, vergi dairesi müdürlükleri) uygulamalarında, sahte belge (naylon fatura) düzenledikleri veya kullandıklarına dair rapor veya tespit bulunan mükelleflerin iade talepleri “özel esaslara” göre yerine getirilmektedir.\r\nÖzel esaslar uygulamasının dayanağını Katma Değer Vergisi Genel Uygulama Genel Tebliği oluşturmaktadır. Tebliğin, “E. ÖZEL ESASLAR” başlıklı bölümünde, Tebliğle, iade edilecek KDV tutarının gerçek olup olmadığının tespit edilmesi suretiyle, Hazine’ye intikal etmemiş ve/veya hayali olarak oluşturulmuş, gerçek bir yüklenime dayanmayan tutarların KDV iadesi çatısı altında yolsuz olarak iadesini önlemeyi amaçlandığı ifade edilmektedir.\r\nÖzel esaslara alma uygulaması ile bir takım vergisel yükümlülüklerin yanı sıra mükelleflerin ticari ilişkide bulunduğu diğer gerçek ve tüzel kişi mükellefler nezdindeki itibarı olumsuz olarak eklenmektedir.\r\nKATMA DEĞER VERGİSİ GENEL UYGULAMA TEBLİĞİ UYARINCA ÖZEL ESASLARA TABİ MÜKELLEFLER\r\nTebliğ ile düzenledikleri veya kullandıkları belgelerin gerçek duruma aykırı olduğuna ilişkin delil ve karineleri içeren rapor veya tespit bulunan mükelleflerin iade taleplerinin yerine getirilmesi bakımından özel esaslara tabi olduğu belirtilmiştir. Bu mükellefler şunlardır:\r\n- 213 sayılı Kanunun (153/A) maddesi kapsamına giren mükellefler,\r\n- Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme fiiline iştirak eden mükellefler de dâhil olmak üzere sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme ya da kullanma konusunda haklarında “olumsuz rapor” veya “olumsuz tespit” bulunan mükellefler,\r\n-Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme konusunda haklarında “olumsuz rapor” bulunan mükelleflerin raporun ait olduğu dönemdeki ortakları, kanuni temsilcileri, bunların kurdukları veya ortak oldukları mükellefler ile kanuni temsilcisi oldukları mükellefler,\r\n-Haklarında beyanname vermeme, defter ve belge ibraz etmeme ve adresinde bulunamama konusunda tespit bulunan mükellefler,\r\n-Haklarında KDV yönünden ihtiyati tahakkuk veya ihtiyati haciz uygulanan mükellefler\r\n\r\nVERGİ İNCELEME/TEKNİĞİ RAPORLARI TEK BAŞINA DELİL SAYILABİLİR Mİ?\r\nVergi incelemesinin temel amacı, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır. Yapılan inceleme sonucunda hazırlanan ve tarhiyata veya vergi iadesine dayanak alınan raporlar vergi inceleme raporlarıdır. Vergi müfettişlerince vergi inceleme raporu dışında hazırlanan diğer raporları, basit rapor, görüş öneri raporu ve vergi tekniği raporu olarak sayabiliriz.\r\nVergi müfettişleri tarafından hazırlanan vergi inceleme raporları dışındaki diğer bir rapor türü ise vergi tekniği raporlarıdır. Vergi tekniği raporları, inceleme raporlarından farklı olarak tarhiyata esas alınmazlar. Vergi tekniği raporları ile örneğin sahte fatura düzenlediği iddia olunan bir mükellef hakkında durum tespiti yapılarak, mükellefin sahte fatura düzenleyicisi olup olmadığı somut verilerle ortaya konulmaya çalışılır. Teknik rapor sonrasında yapılan tespitler de dikkate alınarak ayrıca vergi inceleme raporları düzenlenir.\r\nVergi inceleme raporları veya vergi tekniği raporları tüm idari işlemler gibi hukuka uygunluk karinesinden yararlanırlar. Yani, vergi inceleme raporları ile tespit edilen hususlar aksi yönde yargı kararı olmadığı ya da idarece geri alınmadığı müddetçe doğru olarak kabul edilir. Ancak, vergi inceleme raporlarında tespit edilen hususların doğru olmadığı, süresinde açılacak bir vergi davasıyla ortaya konulabilir. Buradan, idare hukuku (vergi hukuku) çerçevesinde, vergi inceleme/vergi tekniği raporlarının aksi ispat edilinceye kadar doğru olarak kabul edilmesi gerektiği sonucuna ulaşılabilir. \r\n\r\n\r\nVERGİLERİN KANUNİLİĞİ İLKESİ\r\nAnayasanın “temel haklar ve ödevler” başlıklı ikinci kısmının “siyasi haklar ve ödevler” alt başlığını taşıyan dördüncü bölümünde, yer alan 73. maddede “vergi ödevi” düzenlenmiştir. Bu madde de, \r\n“Herkes, kamu giderlerini karşılamak üzere, malî gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır. Vergi, resim, harç ve benzeri malî yükümlülükler kanunla konulur, değiştirilir veya kaldırılır. Vergi, resim, harç ve benzeri malî yükümlülüklerin muaflık, istisnalar ve indirimleriyle oranlarına ilişkin hükümlerinde kanunun belirttiği yukarı ve aşağı sınırlar içinde değişiklik yapmak yetkisi Bakanlar Kuruluna verilebilir.”  hükmü yer almaktadır. \r\nVergi resim harç ve benzeri yükümlülüklerin ancak kanunlar konulabilmesi, değiştirilebilmesi ve kaldırılabilmesi vergi hukukunda kanunilik ilkesi ile ifade edilir. Bu ilkeden, özel sözleşmeler kural olamayacağı, vergide kıyas yasağının bulunduğunu, hâkimin hukuk oluşturma ve boşluk doldurma yetkisinin bulunmadığını, tahsil edilecek vergilerin ilgili yıl bütçe kanunlarında yer alması gerektiğini anlamak mümkündür. \r\nVergi hukukunda idari yargıda bulunmayan genel bir idari usul yasasının aksine Vergi Usul Kanunu ve Amme Alacaklarının Tahsili Usulü Hakkındaki Kanun olmak üzere iki önemli usul kanunu bulunmaktadır. Bu kanunlarda vergi idaresinin işlemlerinde uyması gereken birçok şekli kural mevcut olup, bu kurallara uyulmak suretiyle hukuka uygun bir idare anlayışının yerleşmesi sağlanabilir. Vergi idaresi tarafından yapılan vergilendirme ve vergi denetimi işlemleri idari işlemlerin tüm özelliklerini taşıdığı için vergi yasaları yanında idare hukukunun ve idari usulün etkisi altındadır. \r\n\r\nÖZEL ESASLARA ALINMA İŞLEMİ HUKUKİ MİDİR?\r\n\r\nÖzel esaslar uygulaması ile amaç; iade edilecek KDV tutarının gerçek olup olmadığının tespit edilmesi suretiyle, Hazine’ye intikal etmemiş ve/veya hayali olarak oluşturulmuş, gerçek bir yüklenime dayanmayan tutarların KDV iadesi çatısı altında yolsuz olarak iadesini önlemektir. Bu amaç kuşkusuz yerindedir. Ancak tüm idari işlemlerde olduğu gibi vergilendirme işlemlerinin de yasal dayanağı olması ve hukuka uygun olarak tesis edilmesi gerekmektedir.\r\nÖzel esaslar uygulamasının iki yönü bulunmaktadır: Birinci yönü, sahte belge düzenlediği veya kullandığı iddiasıyla özel esaslara tabi tutulan mükellefin KDV iadesi teminat alınarak veya inceleme raporu ile yapılmasıdır. İkinci yönü ise, bu mükelleflerin “kod listesi”ne alınarak, naylon fatura düzenlediği veya kullandığı iddiasının müşterilerine, duyurulması, onların da özel esaslara tabi olduğunun bildirilmesidir. Bu yönüyle, özel esaslar uygulaması mükelleflerin ticari hayatları açısından büyük öneme haizdir.\r\n	Özel esaslar uygulaması gelir idaresi tarafından yapılan idari düzenlemeler ile hayata geçirilmiş ve uygulamaya devam etmiştir. Bu konuda, ne yazık ki bir yasal dayanak bulunmamaktadır. Bu nedenle, konunun vergi yargısına intikal ettirildiği durumlarda gerek vergi mahkemeleri gerekse Danıştay bu uygulamaların yasal dayanaktan yoksun olmaları nedeniyle iptaline karar vermektedir.\r\n	Danıştay 3. Dairesinin 28.11.2011 gün ve E: 2011/3616 K: 2011/6951 sayılı kararıyla “Mükelleflerin kod listesine alınmasına ilişkin işleme dayanak olabilecek yasal bir düzenleme bulunmadığı gibi, Anayasa’da buna izin veren bir hüküm de yer almadığından, kod listesine alınma işleminin iptali gerektiğine” karar vermiştir.\r\n	Vergi yargısı, karar gerekçelerinde vergi idaresinin ve bağlı bulunduğu hiyerarşik üst makamların mükellefleri bu şekilde kategorize edebilmelerine olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa\'da da buna izin veren bir hüküm yer almadığı, bu şekilde yasal dayanağı olmadan yapılacak bir sınıflandırmanın, vergi barışını bozucu etki yaratacağı gibi, Anayasa\'da güvence altına alınan temel kişi hak ve hürriyetlerine de aykırılık teşkil edeceği hususlarına yer vermiştir.\r\nSONUÇ\r\nVergi idaresinin, vergi iadelerinde gerçek durumu tespit edebilmek için çeşitli tedbirler alması zorunlu bir durumdur. Ancak, daha önce de üzerinde durduğumuz gibi vergi idareleri tarafından tesis edilen bütün işlemlerin hukuka uygun olması ve yasal dayanağının bulunması gerekmektedir. Verginin yasallığı ilkesi gereği, vergisel yükümlülüklerin yasayla konulması zaruridir. “Özel esaslara alınma” işleminin dava konusu edilmesi halinde vergi yargısınca iptal edilmesi, dava konusu edilmeyen durumlarda ise uygulamaya devam etmesi, hukuki istikrar ilkesine aykırı olduğu kadar “güvenilir vergi idaresi” beklentisine de zarar verir. \r\nBu itibarla, bize göre “özel esaslar” uygulamalarına dayanak teşkil edecek bir yasa hükmünün Vergi Usul Kanununa veya Katma Değer Vergisi Kanununa konulması, uygulamanın esaslarının ise tarafsızlık ve eşitlik ilkelerine uygun olarak tespit edilmesi gerekmektedir.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','SAHTE BELGE (NAYLON FATURA) NEDENİYLE KDV İADE TALEPLERİNDE ÖZEL ESASLAR/KOD UYGULAMASI HUKUKA UYGUN MUDUR?','','publish','closed','open','','sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur','','','2019-01-03 11:05:51','2019-01-03 09:05:51','',0,'http://www.davavergi.com/?p=224',0,'post','',0),
(226,1,'2019-01-03 11:22:58','2019-01-03 09:22:58','Vergi Usul Kanununda yer alan maktu hadler ile asgari ve\r\nazami miktarları belirtilmiş olan para ile ödenecek ceza\r\nmiktarları, her yıl bir önceki yıla ilişkin olarak bu Kanun\r\nuyarınca belirlenen yeniden değerleme oranında artırılmak\r\nsuretiyle uygulanmaktadır. Bu Tebliğin konusunu 2019 yılı\r\nitibarıyla uygulanacak olan hadler ve tutarlar\r\noluşturmaktadır.\r\n\r\n<a href=\"https://www.davavergi.com/wp-content/uploads/2019/01/2019-VERGİ-CEZALARI.pdf\">2019 VERGİ CEZALARI</a>','2019 YILINDA UYGULANACAK VERGİ CEZASI MİKTARLARI','','publish','closed','open','','2019-yilinda-uygulanacak-ceza-miktarlari','','','2019-01-03 11:29:24','2019-01-03 09:29:24','',0,'http://www.davavergi.com/?p=226',0,'post','',0),
(227,1,'2019-01-03 11:22:14','2019-01-03 09:22:14','2019 cezalar','2019 cezalar','2019 cezalar','inherit','closed','closed','','2019-cezalar','','','2025-01-09 13:58:44','2025-01-09 10:58:44','',226,'http://www.davavergi.com/wp-content/uploads/2019/01/2019-cezalar.pdf',0,'attachment','application/pdf',0),
(229,1,'2019-01-03 11:25:22','2019-01-03 09:25:22','2019 VERGİ CEZALARI','2019 VERGİ CEZALARI','2019 VERGİ CEZALARI','inherit','closed','closed','','2019-vergi-cezalari','','','2025-01-09 13:58:48','2025-01-09 10:58:48','',226,'http://www.davavergi.com/wp-content/uploads/2019/01/2019-VERGİ-CEZALARI.pdf',0,'attachment','application/pdf',0),
(234,1,'2019-01-25 23:54:54','2019-01-25 21:54:54','\r\n\r\n\r\nVergi kanunlarında tarh ve tahsil zamanaşımına yönelik hükümler yer almaktadır. Bu hükümler uyarınca zamanaşımına uğramış bir borç artık vergi dairesi tarafından takip ve tahsil edilememektedir. \r\n	213 sayılı Vergi Usul Kanunun 114. maddesine göre, vergi alacağının doğduğu takvim yılını takip eden yılın başından başlıyarak beş yıl içinde tarh ve mükellefe tebliğ edilmiyen vergiler zamanaşımına uğrayacağı, 6183 saylı Yasanın 102. maddesinde ise, Amme alacağının, vadesinin rasladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrayacağı, para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuz olduğu hükümleri yer almaktadır. Ancak102. maddenin son fıkrasında, “zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur” ibaresine yer verilmiştir.\r\n	Uygulamada, vergi daireleri vergi alacağının  zamanaşımına uğraması konusunda çok katı davranmakta hatta bazen yasanın şartlarını da aşacak surette uygulamalar yapabildiği görülmektedir.\r\n	Yine, 6183 saylı Yasanın 103/11. maddesi, zamanaşımını kesen bir neden olarak, amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması ve/veya ödeme planına bağlanmasını düzenlemiştir.\r\n	Özellikle son yıllarda, zamanaşımına uğramış, ancak vergi dairesi kayıtlarından terkin edilmemiş vergi borçları ile ilgili olarak af (yapılandırma) kanunlarından yararlanmak üzere müracatlar olmaktadır. Mükellefler tarafından bu kapsamda rızaen yapılan ödemeler vergi dairelerince kabul edilmektedir.\r\n	Bu durumda, zaten zamanaşımına uğradığı sabit olan bir vergi borcu için yapılandırmadan yararlanılması bu borç için yeniden zamanaşımı süresini canlandırmayacaktır.\r\n	Nitekim Danıştay kararları  da bu yöndedir. Örneğin Danıştay 4. Dairesinin 12.2.2013  günlü bir kararında şu gerekçeye yer verilmiştir:\r\n“ Davacılar, adlarına tescil edilen taşınmaz üzerindeki hacizden dolayı menfaatleri ihlal edildiğinden hacze esas alınan vergi borcunun zaman aşımına uğradığını ileri sürerek söz konusu haczin kaldırılmasını isteyebileceklerdir. Dolayısıyla, davacıların borcu olmadığı halde müteahhitin vergi borcunun zaman aşımına uğrayıp uğramadığı yönünden incelenmesi hakkaniyet gereğidir. Bu bağlamda dosya içeriğinden, asıl borçlu müteahhitin vergi borçları için muhtelif yıllarda muhtelif cüz\'i ödemelerin yapıldığı ve 6111 sayılı Kanun kapsamında 01.04.2011 tarihli dilekçeyle vergi borçlarının yeniden yapılandırıldığı, hacze esas alınan vergi borçlarının hangi yıllara, hangi vergilere ait olduğunun belli olmadığı ve yapılan ödemelerin de hacze ilişkin vergi borçlarını içerip içermediğinin de belli olmadığı anlaşılmaktadır. Müteahhit tarafından yapıldığı ileri sürülen ödemeler zaman aşımını kesecek olmasına rağmen, müteahhit tarafından kendi aleyhine sonuç doğuracak şekilde cüz\'i miktarda ödemelerin yapılması hayatın olağan akışına aykırı olduğundan zamanaşımının kesildiğinden söz edilemeyeceği, ayrıca yapılan bu cüz\'i ödemelerin zaman aşımını kestiği kabul edilse dahi hacze esas alınan vergi borcunu içerip içermediği de belli olmadığından yine zaman aşımının kesildiğinden söz edilemez. Dairenin üzerine en son 2005 yılında haciz konulduğu göz önüne alındığında tahsil zaman aşımı süresinin son günü 31.12.2010 olacağından bu tarihten sonraki bir tarihte 6111 sayılı Kanun kapsamında yapılandırılmaya gidilmesi de, yeni bir tahsil zaman aşımı süresi ihya etmeyecektir.\r\n          Bu durumda, hacze esas alınan vergi borcu zaman aşımına uğradığından davalı İdare açısından artık bu borç eksik borç hükmündedir. Haczin kaldırılması amacıyla davacılar tarafından zaman aşımına uğramış bu borcun ödenmesinin beklenilmesi de hakkaniyete uygun değildir.  Dolayısıyla müteahhitin vergi borcunun cebri takip yollarıyla tahsil edilmeye çalışılması mümkün olamayacağından davacıların taşınmazı üzerindeki haczin kaldırılması gerekmektedir.”\r\n\r\n	Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n\r\n4. Daire         2012/1851 E.  ,  2013/632 K.\r\n•	VERGİ BORCU\r\n•	HACİZ\r\n•	TAHSİL ZAMAN AŞIMI SÜRESİ\r\no	BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASI İLE SOSYAL SİGORTALAR VE GENEL SAĞLIK SİGORTASI KANUNU VE DİĞER BAZI KANUN VE KANUN HÜKMÜNDE KARARNAMELERDE DEĞİŞİKLİK YAPILMASI HAKKINDA KANUN (6111) BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASI İLE SOSYAL SİGORTALAR VE GENEL SAĞLIK SİGORTASI KANUNU VE DİĞER BAZI KANUN VE KANUN HÜKMÜNDE KARARNAMELERDE DEĞİŞİKLİK YAPILMASI HAKKINDA KANUN\r\no	AMME ALACAKLARININ TAHSİL USULÜ HAKKINDA KANUN (6183) AMME ALACAKLARININ TAHSİL USULÜ HAKKINDA KANUN\r\n\r\n\"İçtihat Metni\"\r\nÖzeti :   Davacıların adlarına hükmen tescil edilen gayrimenkul üzerine müteahhidin vergi borçları nedeniyle konulan haczin zamanaşımına uğradığı ileri sürülerek kaldırılması istemiyle yapılan başvurunun reddine ilişkin işlemin iptali istemiyle açılan davada Vergi Mahkemesince verilen ret kararında; Anayasada, Kişilerin Temel Hak ve Özgürlüklerine İlişkin Uluslararası Sözleşmelerde ve Avrupa İnsan Hakları Mahkemesi kararlarında yer alan kişilerin temel haklarını korumaya yönelik ilkelere ve hukuka uyarlık bulunmadığı hakkında.\r\n \r\n          Temyiz Eden     : 1-…\r\n                                      2-…\r\n          Vekili                 : Av. …\r\n          Karşı Taraf        : Kale Vergi Dairesi Müdürlüğü\r\n          İstemin Özeti    : Müteahhitten satın alınan dairenin Sivas 3.Asliye Hukuk Mahkemesi kararı uyarınca davacıların adlarına hükmen tescilinden önce, müteahhidin vergi borçları nedeniyle haciz konulduğu ancak hacze esas alınan vergi borçlarının zaman aşımına uğradığı ileri sürülerek söz konusu dairenin üzerindeki haczin kaldırılması istemiyle yapılan başvurunun reddine ilişkin işlemin iptali istemiyle dava açılmıştır. Sivas Vergi Mahkemesinin 23.12.2011 günlü ve E:2011/294, K:2011/592 sayılı kararıyla;  davacılar adına üzerindeki hacizler kalmak kaydıyla hükmen tescil edilmiş olan taşınmazın, tapu kaydına 2004 ve 2005 yıllarında müteahhitin vergi borçları nedeniyle Sivas 3.Asliye Hukuk Mahkemesi kararından daha önce konulmuş olan hacizler için belirli sürelerde satış istenilmemesi nedeniyle kalkmasından söz edilemeyeceği ancak hacze esas vergi borçları için tahsil zaman aşımı süresinin dolmasından sonra haczin de kaldırılması gerekmekte ise de; hacze esas alınan müteahhite ait vergi borçlarının tahsili için 2004 ve 2005 yıllarında haciz tatbikinden sonra beş yılllık tahsil zaman aşımı süresi içerisinde 2005, 2006, 2007, 2008, 2009, 2010 yıllarında müteahhitin vergi borçlarına karşılık yapılan tahsilatların ve 6111 sayılı Kanun kapsamında 01.04.2011 tarihli dilekçeyle vergi borçlarının yeniden yapılandırılması işleminin yeni bir tahsil zaman aşımı süresi başlatmış olması karşısında hacze esas alınan vergi borçlarının tahsil zaman aşımına uğradığından da söz edilemeyeceğinden haczin kaldırılması isteminin reddi yolundaki işlemde hukuka aykırılık görülmediği gerekçesiyle davanın reddine karar verilmiştir. Davacı, haciz tarihi itibariyle beş yıllık tahsil zaman aşımı süresinin dolduğunu, bu süreçte zaman aşımını kesecek bir sebebin gerçekleşmediğini, muhtelif kodlu vergilere ait muhtelif cüz\'i miktarlarda yapılan tahsilatların hacze esas alınan borçlara ilişkin olup olmadığının belli olmadığını, bir borç için yapılan tahsilatın başka bir borcun zaman aşımını kesmesinin hukuken mümkün olmadığını, neticede tahsil zaman aşımı dolduğundan taşınmazları üzerindeki haczin hukuka aykırı hale geldiğini ve kaldırılması gerekeceğini ileri sürerek kararın bozulması istemektedir.\r\n          Savunmanın Özeti : Temyiz isteminin reddi gerektiği savunulmuştur.\r\n          Tetkik Hakimi … Düşüncesi : Davacıların müteahhitten satın aldıkları dairenin adlarına tescilinden önce, müteahhitin vergi borçları nedeniyle taşınmaza haciz konulmuş, en son 2005 yılında konulan haciz itibariyle hacze esas alınan vergi borçları için tahsil zaman aşımı süresi dolduğu ileri sürülerek haczin kaldırılması istemiyle başvuru yapılmış ve bu başvurunun reddine ilişkin işlem dava konusu edilmiştir.\r\n          Dosyanın incelenmesinden, davacılar ile müteahhit arasında yapılan daire satış sözleşmesi uyarınca, müteahhite ait … Mahallesi … Caddesi … ada üzerinde inşa edilen binadan bir dairenin davacılara verileceği konusunda anlaşma sağlandığı, davacılar tarafından satın alınan daire bedelinin ödendiği, müteahhitin inşaatı tamamlamadığı, kaba inşaat halinde bıraktığı, yarım kalan dairenin davacıların kendi imkanları ile yaklaşık 30 milyar lira harcamaları suretiyle tamamlandığı, müteahhitin sözleşmeden doğan yükümlülükleri yerine getirmediği, ayrıca bedeli ödenen dairenin tapusunun halen müteahhit adına kayıtlı olduğu,  müteahhitin ödenmeyen vergi borçlarından dolayı davacıların satın aldıkları daire de dahil olmak üzere müteahhit adına kayıtlı görünen taşınmazlar üzerine haciz konulduğu, davacılar tarafından Sivas Asliye 3. Hukuk Mahkemesi nezdinde sözleşmeye dayalı olarak tapu iptali ve tescil davasının açıldığı, anılan Mahkemenin E:2005/307, K:2007/75 sayılı kararıyla; müteahhit adına kayıtlı olan tapunun iptaline, taşınmaz tapusu üzerinde bulunan hacizler kalmak kaydıyla davacılar adına tesciline karar verildiği, davacılar tarafından, müteahhitin vergi borcundan dolayı taşınmazlara en son 2005 yılında konulan hacizden sonra hacze esas alınan vergi borcu için başlayan beş yıllık tahsil zaman aşımı süresinin dolduğu ileri sürülerek haczin kaldırılması istemiyle davalı İdareye başvurulduğu, davalı İdarece istemin reddilmesine ilişkin tesis edilen işlemin iptali istemiyle de açılan davada, Vergi Mahkemesince, hacze esas alınan müteahhit vergi borçlarının tahsili için 2004 ve 2005 yıllarında haciz tatbikinden sonra beş yıllık tahsil zaman aşımı süresi içerisinde muhtelif yıllarda yapılan tahsilatlar ve 6111 sayılı Kanun kapsamında vergi borçlarının yeniden yapılandırılması nedeniyle hacze esas vergi borçlarının zaman aşımına uğramadığı gerekçesiyle davanın reddine karar verildiği anlaşılmaktadır.\r\n          Davacılar ile müteahhit arasında yapılan daire satış sözleşmesi uyarınca, davacıların daire bedelini ödemek suretiyle, müteahhitin de inşaatı tamamladıktan sonra dairenin davacılar adına tapuya tescil ettirmesi suretiyle, tarafların edimlerini yerine getirmesi gerekmektedir. Ancak davacılar tarafından daire bedelinin ödenmesi suretiyle edimin yerine getirilmesine rağmen müteahhit inşaat yarıda bırakarak ve dairenin tapusunu davacılar adına tescil ettirmeyerek üzerine düşen edimi yerine getirmemiştir. Müteahhitin dürüstlük kurallarına aykırı bir şekilde sözleşmeden doğan edimini yerine getirmemesi nedeniyle davacıların adlarına hükmen tescil edilen taşınmaz üzerinde haciz bulunmaktadır. Dolayısıyla müteahhit edimini yerine getirmiş olsaydı davacılar adına tescil edilen taşınmaz üzerinde haciz bulunmayacaktı.\r\n          6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun\'un 102’nci maddesinde amme alacağının vadesinin rastlandığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrayacağı hükme bağlanmış, 103’üncü maddesinde ise, ödeme ve amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması ve/veya ödeme planına bağlanması zamanaşımını kesen sebepler arasında sayılmıştır.\r\n          Davacılar, adlarına tescil edilen taşınmaz üzerindeki hacizden dolayı menfaatleri ihlal edildiğinden hacze esas alınan vergi borcunun zaman aşımına uğradığını ileri sürerek söz konusu haczin kaldırılmasını isteyebileceklerdir. Dolayısıyla, davacıların borcu olmadığı halde müteahhitin vergi borcunun zaman aşımına uğrayıp uğramadığı yönünden incelenmesi hakkaniyet gereğidir. Bu bağlamda dosya içeriğinden, asıl borçlu müteahhitin vergi borçları için muhtelif yıllarda muhtelif cüz\'i ödemelerin yapıldığı ve 6111 sayılı Kanun kapsamında 01.04.2011 tarihli dilekçeyle vergi borçlarının yeniden yapılandırıldığı, hacze esas alınan vergi borçlarının hangi yıllara, hangi vergilere ait olduğunun belli olmadığı ve yapılan ödemelerin de hacze ilişkin vergi borçlarını içerip içermediğinin de belli olmadığı anlaşılmaktadır. Müteahhit tarafından yapıldığı ileri sürülen ödemeler zaman aşımını kesecek olmasına rağmen, müteahhit tarafından kendi aleyhine sonuç doğuracak şekilde cüz\'i miktarda ödemelerin yapılması hayatın olağan akışına aykırı olduğundan zamanaşımının kesildiğinden söz edilemeyeceği, ayrıca yapılan bu cüz\'i ödemelerin zaman aşımını kestiği kabul edilse dahi hacze esas alınan vergi borcunu içerip içermediği de belli olmadığından yine zaman aşımının kesildiğinden söz edilemez. Dairenin üzerine en son 2005 yılında haciz konulduğu göz önüne alındığında tahsil zaman aşımı süresinin son günü 31.12.2010 olacağından bu tarihten sonraki bir tarihte 6111 sayılı Kanun kapsamında yapılandırılmaya gidilmesi de, yeni bir tahsil zaman aşımı süresi ihya etmeyecektir.\r\n          Bu durumda, hacze esas alınan vergi borcu zaman aşımına uğradığından davalı İdare açısından artık bu borç eksik borç hükmündedir. Haczin kaldırılması amacıyla davacılar tarafından zaman aşımına uğramış bu borcun ödenmesinin beklenilmesi de hakkaniyete uygun değildir.  Dolayısıyla müteahhitin vergi borcunun cebri takip yollarıyla tahsil edilmeye çalışılması mümkün olamayacağından davacıların taşınmazı üzerindeki haczin kaldırılması gerekmektedir.\r\n          Uyuşmazlığa bireylerin temel hak ve özgürlükleri açısından bakıldığında ise;\r\n           Anayasamızın 35. maddesinde; \" Herkes, mülkiyet ve miras haklarına sahiptir. Bu haklar, ancak kamu yararı amacıyla, kanunla sınırlanabilir. Mülkiyet hakkının kullanılması toplum yararına aykırı olamaz.\" hükmü yer almaktadır. Avrupa İnsan Hakları Sözleşmesi\'nin Ek 1 No.lu Protokolün 1. maddesinde de; \" Her gerçek veya tüzel kişinin mal ve mülk dokunulmazlığına saygı gösterilmesini isteme hakkı vardır. Bir kimse ancak kamu yararı sebebiyle yasada öngörülen koşullara ve uluslararası hukukun genel ilkelerine uygun olarak mal ve mülkünden yoksun bırakılabilir. Yukarıdaki hükümler, devletlerin mülkiyetin kamu yararına uygun olarak kullanılmasını düzenlemek veya vergilerin ya da başka katkıların veya para cezalarının ödenmesini sağlamak için gerekli gördükleri yasaları uygulama konusunda sahip oldukları hakka halel getirmez.\" denilmektedir. Mülkiyet hakkının, başta Anayasamız olmak üzere Avrupa İnsan Hakları Sözleşmesi, Kişilerin Temel Hak ve Özgürlüklerine ilişkin diğer uluslararası sözleşmeler ve Avrupa İnsan Hakları Mahkemesi kararlarında korunması gereken temel haklardan olduğu belirtilmekte ve bu hakkın sınırlanabilmesi için kamu yararı gerekçesi ve Kanun ile olması koşulu öngörülmüştür.\r\n          Doktrinde yer alan görüşe göre, genel olarak Avrupa İnsan Hakları Mahkemesi\'nin (AİHM) kamu yararı konusuna geniş bir perspektiften baktığı, bu konuda devletlerin takdir yetkisini kabul ettiği, bununla beraber kamu yararı konusunda amaçla kullanılan araçlar arasında makul bir orantı kurulması ve mülkiyet hakkından mahrum edilen bireye kamu yararına aşırı yük yüklenip yüklenmediği konusunun karar verirken belirleyici olduğu görülmektedir. Mahkemeye göre, Sözleşme kamu yararı ve birey hakları arasında çok duyarlı bir denge kurmuştur. Kamu yararından beklenen, yetkinin ölçülü, makul ve amacına uygun şekilde kullanılmasıdır.\r\n          Avrupa İnsan Hakları Mahkemesi, mülkiyet hakkının ihlali ile ilgili kararlarında, yoksun bırakmanın kamu yararına olup olmadığı, alınan tedbirlerin takip edilen amaçla ölçülü olup olmadığı ve alınan tedbirlerin hukuki olup olmadığı hususlarını değerlendirmektedir.\r\n          Avrupa İnsan Hakları Mahkemesi, …/ Türkiye Davasında( …/ Türkiye Davası, Başvuru No:19639/92) ; devlet alacakları için uygulanan faiz ile devlet borçları için uygulanan faiz arasındaki farktan bahsetmiş, kişiye 5-6 yıl sonra yapılan ödemelerin paranın büyük oranda değer kaybıyla birlikte verilmesinin, kamu yararı ile kişisel yarar arasında adil olmayan bir dengesizlik yarattığını belirterek Avrupa İnsan Hakları Sözleşmesi\'nin Ek 1 No.lu Protokolün 1. maddesinin ihlal edildiğine karar vermiştir.\r\n          Uyuşmazlık konusu olayda, kamu yararı, ödenmemiş olan amme alacağının tahsil edilmesidir, buna karşılık kişisel yarar, davacıların satın aldıkları daire üzerinde üçüncü bir şahsın borcundan dolayı konulan haciz nedeniyle mülkiyet haklarının ihlalinin ortadan kaldırılmasıdır.\r\n          Davacıların taşınmazı üzerinde bulunan haciz mülkiyet hakkının özünü zedelemekte ve hakkı kullanılamaz hale getirmektedir. Söz konusu haczin dayanağı amme alacağı için tahsil zaman aşımı süresinin dolduğu iddiası ve haczin üçüncü şahsın borcundan dolayı olması göz önünde bulundurularak kamu yararı ile davacıların temel hakkı olan mülkiyet hakkıkıyaslandığında kamu yararı adına temel hakkın ihlal edilmesi ölçülülük ilkesine de aykırılık teşkil etmektedir. Çünkü ileri sürülen kamu yararı, kamu için öncelikli, genel menfaatleri koruyan, kamu hizmetlerinin sürdürülmesi için zorunlu bir durum arz etmemekte, sadece devlete başkasının mülkü üzerinde sebepsiz yere tasarruf etme hakkı vermektedir. Bunun karşısında kişinin temel hakkı ihlal edilmektedir. Dolayısıyla mülkiyet hakkı kullanılamaz hale getirilerek kişi yararı ile kamu yararı arasındaki denge kişi aleyhine bozulmaktadır.\r\n          Açıklanan nedenlerle, davacıların taşınmazı üzerindeki haczin kaldırılması istemiyle yapılan başvurunun reddine ilişkin işlemin iptali istemiyle açılan davada Vergi Mahkemesince verilen ret kararında Anayasada, Kişilerin Temel Hak ve Özgürlüklerine İlişkin Uluslararası Sözleşmelerde ve Avrupa İnsan Hakları Mahkemesi kararlarında yer alan kişilerin temel haklarını korumaya yönelik ilkelere ve hukuka uyarlık bulunmadığından bozulması gerektiği düşünülmektedir.\r\n \r\nTÜRK MİLLETİ ADINA\r\n          Hüküm veren Danıştay Dördüncü Dairesince gereği görüşüldü:\r\n          Temyiz dilekçesinde ileri sürülen iddialar, bozulması istenilen kararın dayandığı gerekçeler karşısında, yerinde ve kararın bozulmasını sağlayacak durumda görülmemiştir.\r\n          Bu nedenle, temyiz isteminin reddine ve kararın onanmasına, 12.02.2013 gününde oybirliğiyle karar verildi.\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n','ZAMANAŞIMINA UĞRAMIŞ VERGİ BORÇLARI İÇİN BORÇ YAPILANDIRMASINDAN YARARLANMADA ZAMANAŞIMI KESİLİR Mİ?','','publish','closed','open','','zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi','','','2019-01-25 23:54:54','2019-01-25 21:54:54','',0,'http://www.davavergi.com/?p=234',0,'post','',0),
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(236,1,'2019-01-25 23:54:19','2019-01-25 21:54:19','d69a657e-8e2f-444d-8472-9c3e1761ea35','d69a657e-8e2f-444d-8472-9c3e1761ea35','d69a657e-8e2f-444d-8472-9c3e1761ea35','inherit','closed','closed','','d69a657e-8e2f-444d-8472-9c3e1761ea35-5','','','2025-01-09 13:59:02','2025-01-09 10:59:02','',234,'http://www.davavergi.com/wp-content/uploads/2019/01/d69a657e-8e2f-444d-8472-9c3e1761ea35.jpg',0,'attachment','image/jpeg',0),
(237,1,'2019-01-25 23:54:44','2019-01-25 21:54:44','indir','indir','indir','inherit','closed','closed','','indir-8','','','2025-01-09 13:59:17','2025-01-09 10:59:17','',234,'http://www.davavergi.com/wp-content/uploads/2019/01/indir.jpg',0,'attachment','image/jpeg',0),
(241,1,'2019-02-18 21:13:26','2019-02-18 19:13:26','\r\nVergi borcunu sona erdiren hallerden birisi de zamanaşımıdır. Zamanaşımı kavramı tüm vergi mükelleflerini yakından ilgilendiren bir husustur. Zamanaşımı, kanunlarda belirlenen sürenin geçmesiyle vergi borcunun ortadan kalkması ya da artık vergi daireleri tarafından mükelleflerden vergi istenilememesi halidir.\r\n Kanun koyucu zamanaşımı düzenlemesi ile vergi mükelleflerine önemli bir hak sağladığı gibi aynı zamanda kamu idarelerinin vergiden doğan alacağını uzun bir süre sonra istemesi nedeni ile meydana gelebilecek sorunlardan da kurtulmaktadır. Kamu alacağının uzun süre takip ve tahsil yönünden belirsizlik içinde kalması kamu idaresinin ve vergi mükelleflerinin yasal defter ve belgelerini uzun süre saklamalarını gerektireceğinden hukuki açıdan önemli olumsuzluklara yol açabilecektir. \r\nVergi hukukunda yer alan düzenlemeler ile zamanaşımı süresinin dolması ile vergi borcuna bağlı vergi aslı, vergi cezası ve vergi borcuna ilişkin feri alacaklar kendiliğinden ortadan kalkmaktadır. Kanun koyucu zamanaşımı müessesini 213 sayılı Vergi Usul Kanunu ve 6183 Sayılı Amme Alacakları Tahsil Usulü Hakkında Kanunda düzenlemiştir. \r\nVERGİ USUL KANUNUNDA ÖNGÖRÜLEN ZAMANAŞIMI (TARH ZAMANAŞIMI) \r\nZamanaşımı, süre geçmesi suretiyle vergi alacağının kalkmasıdır. Zamanaşımı, mükellefin bu hususta bir müracaatı olup olmadığına bakılmaksızın hüküm ifade eder.(Md/113)\r\nVergi alacağının doğduğu takvim yılını takip eden yılın başından başlayarak beş yıl içinde tarh ve mükellefe tebliğ edilmeyen vergiler zamanaşımına uğrar. (Md/114) MÜKELLEFHABER / www.davavergi.com\r\n\r\nTahakkuk (Tarh) Zaman Aşımını Durduran Ve Kesen  Haller:\r\n\r\n          -- Vergi Dairesinin matrah takdiri için Takdir Komisyonuna başvurması; (vergi dairesince matrah takdiri için takdir komisyonuna başvurulması, zamanaşımını durdurur. Duran zamanaşımı mezkûr komisyon kararının vergi dairesine tevdiini takip eden günden itibaren kaldığı yerden işlemeye devam eder. Ancak işlemeyen süre her hâl ve takdirde bir yıldan fazla olamaz)\r\n       -- Mücbir sebep hali; (Bu durumda, tarh zamanaşımı işlemeyen süreler kadar uzamaktadır (VUK 13 üncü maddede yazılı mücbir sebeplerden her hangi birinin bulunması halinde bu sebep ortadan kalkıncaya kadar süreler işlemez. Bu takdirde tarh zamanaşımı işlemeyen süreler kadar uzar.)\r\n      -- Mükellefe ceza ihbarnamesi tebliği;  (…Ancak 336 ncı madde hükmüne göre vergi ziyaı cezası ile usulsüzlüğün birleşmesi halinde kesilecek ceza, vergi ziyaı cezası için belli edilen zamanaşımı süresi içinde kesilir. \r\nBu süreler içinde ceza ihbarnamesi tebliğ edilmekle zamanaşımı kesilmiş olur)\r\nTahakkuk (Tarh) Zamanaşımında Özel Hükümler:\r\nŞarta bağlı istisna veya muafiyet uygulamaları sonucu kısmen veya tamamen alınmayan vergilere ilişkin zamanaşımı süresi, istisna veya muafiyet şartlarının ihlâl edildiği tarihi takip eden takvim yılı başından itibaren başlar. \r\n-Yıllara yaygın inşaat ve onarma işleri: Yıllara yaygın inşaat ve onarma işlerinde kar ve zararın işin bitimine bağlanmasının doğal sonucu olarak, bu işle ilgili zamanaşımı süresi de işin bittiği yılı takip eden yıldan başlamaktadır.\r\n-Tasfiyeye giren kurumlarda: Bir yıldan fazla süren tasfiyeler de tarh zamanaşımı, tasfiyenin sona erdiği dönemi izleyen yıldan başlar.\r\n- Motorlu Taşıtlar Vergisinde Tahakkuk Zamanaşımı: Motorlu Taşıtlar Vergisi Kanunu’nun 9. maddesi uyarınca, Motorlu Taşıtlar Vergisi, taşıtların kayıt ve tescilinin yapıldığı yerin vergi dairesi tarafından her yıl Ocak ayının başında yıllık olarak tahakkuk ettirilmiş sayılır. Bu hüküm dolayısıyla, Motorlu Taşıtlar Vergisinde tahakkuk zamanaşımı söz konusu olmamaktadır.\r\n-Şarta bağlı istisna ve muafiyet uygulamalarında: Şarta bağlı istisna ve muafiyet uygulamaları sonucu kısmen veya tamamen alınmayan vergilere ilişkin zamanaşımı süresi, bu şartların ihlal edildiği tarihi takip eden takvim yılından itibaren işlemeye başlar. Yatırım indirimi istisnası gibi haller ve indirimli kurumlar vergisi istisnası vb. bu düzenleme içerisindedir.\r\n- Veraset ve İntikal Vergisinde Tahakkuk Zamanaşımı: Veraset ve İntikal Vergisi Kanunu’nun 20/b maddesi hükmü uyarınca, Veraset ve İntikal Vergisinde zamanaşımı süresi, vergi alacağının doğduğu takvim yılını takip eden takvim yılının başından itibaren başlamamakta, sürenin başlangıcı idarenin intikali öğrenmesine bağlanmaktadır.\r\n- Emlak Vergisinde Tahakkuk Zamanaşımı : Emlâk Vergisi Kanunu’nun 40. maddesi uyarınca, bildirim dışı kalan bina ve arazinin vergi ve cezalarında zamanaşımı, bu bina ve arazinin bildirim dışı bırakıldığının idarece öğrenildiği tarihi takip eden yılın başından itibaren başlamaktadır. \r\n- Damga Vergisinde Tahakkuk Zamanaşımı: Damga vergisine tabi olup vergi ve cezası zamanaşımına uğrayan evrakın hükmünden tarh zamanaşımı süresi dolduktan sonra faydalanıldığı takdirde mezkür evraka ait vergi alacağı yeniden doğar. \r\nTahakkuktan vazgeçme: \r\n\r\nİkmalen, re\'sen veya idarece tarh edilen vergi ve bunlara ilişkin cezaların toplam miktarı 1.000.000 lirayı (1.000.000 lira dahil)  aşmaması ve tahakkukları için yapılacak giderlerin bu miktardan fazla olacağının tespiti halinde, Maliye Bakanlığınca belirlenecek usul ve esaslar dahilinde tahakkuklarından vazgeçilebilir.( Mükerrer Madde 115)\r\nŞikayet yolu ile müracaat: \r\n\r\nVergi mahkemesinde dava açma süresi geçtikten sonra yaptıkları düzeltme talepleri reddolunanlar şikayet yolu ile Maliye Bakanlığına müracaat edebilirler. \r\nBu madde gereğince il özel idare vergileri hakında valiliğe ve belediye vergileri hakkında belediye başkanlığına müracaat edilir.( Madde 124 )\r\n\r\nDüzeltmede zamanaşımı:\r\n114 üncü maddede yazılı zamanaşımı süresi dolduktan sonra meydana çıkarılan vergi hataları düzeltilemez. Şu kadar ki, düzeltme zamanaşımı süresi:\r\n--  Zamanaşımı süresinin son yılı içinde tarh ve tebliğ edilen vergilerde hatanın yapıldığı;\r\n--  İlan yolu ile tebliğ edilip vergi mahkemesinde dava konusu yapılmaksızın tahakkuk eden vergilerde mükellefe ödeme emrinin tebliğ edildiği;\r\n-- İhbarname ve ödeme emri ilan yoluyla tebliğ edilen vergilerde 6183 sayılı Kanuna göre haczin yapıldığı;\r\nTarihten başlayarak bir yıldan aşağı olamaz.( Madde 126)\r\n Ölüm:\r\n– Ölüm halinde vergi cezası düşer(Madde 372)\r\n Mücbir sebepler:\r\n– Bu kanunda yazılı mücbir sebeplerden her hangi birinin vukua geldiği malüm ise veya tevsik ve ispat olunursa vergi cezası kesilmez.( Madde 373)\r\n \r\nCeza kesmede zamanaşımı: \r\n\r\n– Aşağıda yazılı süreler geçtikten sonra vergi cezası kesilmez: \r\n1. vergi ziyaı cezasında cezanın bağlı olduğu vergi alacağının doğduğu takvim yılını takip eden yılın birinci gününden; 353 ve mükerrer 355 inci maddeler uyarınca kesilecek usulsüzlük cezalarında, usulsüzlüğün yapıldığı yılı takip eden yılın birinci gününden başlayarak beş yıl (114 üncü maddenin ikinci fıkrası hükmü ceza zamanaşımı için de geçerlidir.); \r\n2. Usulsüzlükte, usulsüzlüğün yapıldığı yılı takip eden yılın birinci gününden başlayarak iki yıl; \r\n\r\nAncak 336 ncı madde hükmüne göre vergi ziyaı cezası ile usulsüzlüğün birleşmesi halinde kesilecek ceza, vergi ziyaı cezası için belli edilen zamanaşımı süresi içinde kesilir. \r\nBu süreler içinde ceza ihbarnamesi tebliğ edilmekle zamanaşımı kesilmiş olur. (Madde 374)\r\n\r\n\r\nAMME ALACAKLARI TAHSİL USULÜ HAKKINDA KANUNDA  ZAMANAŞIMI (TAHSİL ZAMANAŞIMI)\r\n– Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde\r\ntahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur.\r\nZamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.(Madde 102)\r\nZamanaşımını kesen haller\r\n– Aşağıdaki hallerde tahsil zamanaşımı kesilir:\r\n1. Ödeme,\r\n2. Haciz tatbiki,\r\n3. Cebren tahsil ve takip muameleleri sonucunda yapılan her çeşit tahsilat,\r\n4. Ödeme emri tebliği,\r\n5. Mal bildirimi, mal edinme ve mal artmalarının bildirilmesi,\r\n6. Yukarıdaki 5 sırada gösterilen muamelelerden her hangi birinin kefile veya yabancı şahıs ve kurumlar\r\nmümessillerine tatbiki veya bunlar tarafından yapılması,\r\n7. İhtilaflı amme alacaklarında kaza mercilerince bozma kararı verilmesi,\r\n8. Amme alacağının teminata bağlanması,\r\n9. Kaza mercilerince icranın tehirine karar verilmesi,\r\n10. İki amme idaresi arasında mevcut bir borç için alacaklı amme idaresi tarafından borçlu amme idaresine borcun\r\nödenmesi için yazı ile müracaat edilmesi.\r\n11. Amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması\r\nve/veya ödeme planına bağlanması.\r\nKesilmenin rastladığı takvim yılını takip eden takvim yılı başından itibaren zamanaşımı yeniden işlemeye başlar.\r\nZamanaşımının bir bozma kararı ile kesilmesi halinde zamanaşımı başlangıcı yeni vade gününün rastladığı; amme alacağının teminata bağlanması veya icranın kaza mercilerince durdurulması hallerinde zamanaşımı başlangıcı teminatın kalktığı ve durma süresinin sona erdiği tarihin rastladığı; takvim yılını takip eden takvim yılının ilk günüdür.( Madde 103)\r\n\r\nTahsil Zamanaşımını Durduran Haller: (zamanaşımının işlememesi)\r\n\r\n- Borçlunun yabancı memlekette bulunması,\r\n- Borçlunun hileli (dolanlı) iflas etmesi,\r\n- Borçlunun terekenin tasfiyesi dolayısıyla hakkında takibat yapılmasına imkan yoksa bu hallerin devamı müddetince zamanaşımı işlemez.\r\nZamanaşımı, işlememesi sebeplerinin kalktığı günün bitmesinden itibaren başlar veya durmasından evvel başlamış olan cereyanına devam eder.( Madde 104)\r\n\r\nTahsil imkansızlığı sebebiyle terkin:\r\n\r\n 	Yapılacak takip sonunda tahsili imkansız veya tahsili için yapılacak giderlerin alacaktan fazla bulunduğu anlaşılan ve 213 sayılı Kanun kapsamına giren amme alacaklarında 10 Türk Lirasına (10 Türk Lirası dahil), diğer amme alacaklarında 20 Türk Lirasına (20 Türk Lirası dahil) kadar amme alacakları, amme idarelerinde terkin yetkisini haiz olanlar tarafından tahsil zamanaşımı süresi beklenilmeksizin terkin olunabilir. (Madde 106 )\r\n MÜKELLEFHABER / www.davavergi.com\r\nSONUÇ\r\n213 Sayılı Vergi Usul Kanununda düzenlenen beş yıllık tahakkuk (Tarh) zamanaşımı süresinin dolması ile vergi idaresinin vergiyi tahakkuk ettirme yetkisi ortadan kalkmış olur. Zamanaşımı süresinin dolması ile mükellefe vergi dairesince vergi/ceza ihbarnamesi düzenlenip tebliğ edilemez, zamanaşımına uğrayan döneme ilişkin vergi incelemesi yapılamaz. Zamanaşımı süresi dolduktan sonra mükellefin isteği üzerine yapılan vergi ödemesi vergi dairesinde dikkate alınır. \r\n6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkındaki Kanununda beş yıllık Tahsil Zamanaşımı süresinin dolması ile vergi idaresinin vergiyi tahsil etme yetkisi ortadan kalkmış olur. Zamanaşımı süresinin dolması ile mükellefe ödeme emri düzenlenemez ve herhangi bir takibe başlanılmaz. Zamanaşımı süresi dolduktan sonra mükellefin rızaen yapacağı ödemeler kabul olunur.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n','VERGİ BORCUNUN ZAMANAŞIMINA UĞRAMASI NE DEMEKTİR? TÜM YÖNLERİYLE VERGİ ZAMANAŞIMI','','publish','closed','open','','vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi','','','2019-02-18 21:13:26','2019-02-18 19:13:26','',0,'http://www.davavergi.com/?p=241',0,'post','',0),
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(245,1,'2019-02-25 14:00:28','2019-02-25 12:00:28','TÜM YÖNLERİYLE VERGİ İNCELEMESİ VE VERGİ   İNCELEMESİNDE KARŞIT TESPİTİN ÖNEMİ\r\nVergi incelemesi, mükelleflerin kayıt ve belge düzenlerinin gerçek fiili durumla uyumunu incelemesi bakımından önemlidir. Vergi incelemesi mükelleflerin her ne kadar korkulu rüyası olsa da mükelleflerin defter kayıt ve belgelerinde yer alan düzensizliklerin ortaya çıkmasında da önemli bir rol oynamaktadır.\r\n Vergi incelemesinden maksat ödenmesi gereken vergilerin doğruluğunu araştırmak ve tespit etmektir. Vergi incelemesi ile kayıt dışılığın önüne geçilmek istenmektedir. Vergi incelemelerinin büyük bir çoğunluğu Vergi Müfettişleri tarafından gerçekleştirilmektedir olup inceleme sonuçları inceleme konusuna göre raporlara bağlanmaktadır. İnceleme esnasında çeşitli inceleme teknikleri uygulanmakta olup, bu inceleme tekniklerinden bir tanesi de karşıt tespit tekniğidir.  Karşıt tespit bir incelemeden ziyade bilgi edinme yöntemidir..\r\n213 SAYILI VERGİ USUL KANUNUNDA YER ALAN DÜZENLEMELER\r\nVergi İncelemeleri: \r\n\r\nVergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak tespit etmek ve sağlamaktır(Madde 134)\r\n\r\nİncelemeye yetkililer: \r\n\r\nVergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. \r\nGelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir.( Madde 135)\r\nHüviyet ibrazı: \r\n\r\nVergi incelemesi yapanlar yanlarında memuriyet sıfatlarını ve inceleme yetkisini gösteren fotoğraflı resmi bir vesika bulundururlar ve gittikleri yerde işe başlamadan evvel bu vesikayı ilgililere gösterirler.( Madde 136)\r\n\r\nİncelemeye tabi olanlar: \r\n\r\nBu kanuna veya diğer kanunlara göre defter ve hesap tutmak, evrak ve vesikaları muhafaza ve ibraz etmek mecburiyetinde olan gerçek ve tüzel kişiler vergi incelemelerine tabidirler.( Madde137)\r\n\r\nİnceleme zamanı: \r\n\r\nVergi incelemesinin ne zaman yapılacağının evvelden haber verilmesi mecburi değildir. \r\nİnceleme, neticesi alınmamış hesap dönemi de dahil olmak üzere, tarh zamanaşımı süresi sonuna kadar her zaman yapılabilir. \r\nEvvelce inceleme yapılmış veya matrahın re\'sen takdir edilmiş olması yeniden inceleme yapılmasına ve gerekirse tarhıyatın ikmaline mani değildir.( Madde 138)\r\nİncelemenin yapılacağı yer: \r\n\r\nVergi incelemeleri, esas itibariyle incelemeye tabi olanın iş yerinde yapılır. \r\nİş yerinin müsait olmaması, ölüm, işin terk edilmesi gibi zaruri sebeplerle incelemenin yerinde yapılması imkansız olur veya mükellef ve vergi sorumluları isterlerse inceleme dairede yapılabilir. \r\nBu takdirde incelemeye tabi olanın lüzumlu defter ve vesikalarını daireye getirmesi kendisinden yazılı olarak istenilir.\r\nİncelemenin dairede yapılması halinde istenilen defter veya vesikaları belli edilen zamanda mazeretsiz olarak getirmeyenler, bunları ibraz etmemiş sayılırlar. Haklı bir mazeret gösterenlere, defter ve vesikalarını daireye getirmesi için münasip bir mühlet verilir.( Madde 139)MÜKELLEFHABER / www.davavergi.com\r\n\r\nİncelemede uyulacak esaslar:\r\n\r\n Vergi incelemesi yapanlar, yaptıkları inceleme sırasında aşağıdaki esaslara uymaya mecburdurlar: (Madde 140)\r\n1. İncelemeye tabi olana, bunun mevzuunu işe başlamadan evvel açık olarak izah ederler; \r\n2. (Vergi incelemesine başlanıldığı hususunu bir tutanağa bağlayarak bir örneğini nezdinde vergi incelemesi yapılana verirler. Ayrıca, tutanağın bir örneğini bağlı olduğu birime, diğer örneğini de ilgili vergi dairesine gönderirler. \r\n3. Nezdinde inceleme yapılanın muvafakatı olmadıkça resmi çalışma saatleri dışında inceleme yapamazlar veya buna devam edemezler (Tutanak düzenlenmesi ve inceleme ile ilgili emniyet tedbirlerinin alınması bu hükmün dışındadır. Ancak bu gibi tedbirler, incelemelerin yapıldığı yerdeki faaliyeti sekteye uğratmayacak şekilde yapılır); \r\n4. İnceleme bitince, bunun yapıldığını gösteren bir vesika nezdinde inceleme yapılana verilir. \r\n5. Vergi kanunlarıyla ilgili Cumhurbaşkanı kararı, yönetmelik, genel tebliğ ve sirkülere aykırı vergi inceleme raporu düzenleyemezler. Ancak, bu düzenlemelerin vergi kanunlarına aykırı olduğu kanaatine varırlarsa bu hususu bağlı oldukları birimler aracılığıyla Gelir İdaresi Başkanlığına düzenleyecekleri bir rapor ile bildirirler. \r\n6. (İncelemeye başlanıldığı tarihten itibaren, tam inceleme yapılması halinde en fazla bir yıl, sınırlı inceleme yapılması halinde en fazla altı ay, katma değer vergisi iade incelemelerinde ise en fazla üç ay içinde incelemeleri bitirmeleri esastır. Bu süreler içinde incelemenin bitirilememesi halinde ek süre talep edilebilir. Bu talep vergi incelemesine yetkili olanların bağlı olduğu birim tarafından değerlendirilir, tam ve sınırlı incelemelerde altı ayı, katma değer vergisi iade incelemelerinde ise iki ayı geçmemek üzere ek süre verilebilir. Bu durumda, vergi incelemesi yapmaya yetkili olanların bağlı olduğu birim tarafından incelemenin bitirilememe nedenleri yazılı olarak nezdinde inceleme yapılana bildirilir. Vergi incelemesi yapmaya yetkili olanların bağlı olduğu birimler vergi incelemesinin öngörülen süreler içinde bitirilmesi için gerekli tedbirleri alırlar.\r\nVergi Müfettişleri ile Vergi Müfettiş Yardımcıları tarafından düzenlenen vergi inceleme raporları, işleme konulmak üzere ilgili vergi dairesine tevdi edilmeden önce, meslekte on yılını tamamlamış en az üç Vergi Müfettişinden oluşturulacak rapor değerlendirme komisyonları tarafından vergi kanunları ile bunlara ilişkin kararname, tüzük, yönetmelik, genel tebliğ, sirküler ve özelgelere uygunluğu yönünden değerlendirilir. İncelemeyi yapanla komisyon arasında uyuşmazlık oluşması halinde uyuşmazlığa konu vergi inceleme raporları üst değerlendirme mercii olarak, Maliye Bakanlığınca belirlenen tutarları aşan tarhiyat önerisi içeren vergi inceleme raporları ise doğrudan, Vergi Denetim Kurulu Başkanlığı bünyesinde bir Başkan Yardımcısının başkanlığında dört grup başkanından oluşan beş kişilik merkezi rapor değerlendirme komisyonu tarafından vergi kanunları ile bunlara ilişkin Cumhurbaşkanı kararı, yönetmelik, genel tebliğ, sirküler ve özelgelere uygunluğu yönünden değerlendirilir. İncelemeyi yapanlar, bu komisyon tarafından yapılacak değerlendirmeye uygun olarak düzenleyecekleri vergi inceleme raporlarını işleme konulmak üzere bağlı oldukları birime tevdi ederler. \r\n135 inci madde ile vergi incelemesi yapmaya yetkili kılınan diğer memurlar tarafından düzenlenen vergi inceleme raporları, Gelir İdaresi Başkanlığı merkez ve taşra birimlerinde oluşturulacak rapor değerlendirme komisyonları tarafından değerlendirilir. \r\nMerkezi Rapor Değerlendirme Komisyonu ile diğer rapor değerlendirme komisyonları yaptıkları değerlendirme sırasında, verilmiş bir özelgenin 369 uncu maddenin birinci fıkrası kapsamında olduğu kanaatine varmaları halinde, söz konusu özelge, Merkezi Rapor Değerlendirme Komisyonundan üç üye ile 413 üncü maddeye göre oluşturulan komisyondan iki üyenin katılımıyla oluşturulacak beş kişilik bir komisyon tarafından değerlendirilir. Bu komisyonca verilen kararlar, ilgili rapor değerlendirme komisyonu ile incelemeye yetkili olanı bağlar.\r\nİnceleme tutanakları: \r\n\r\n İnceleme esnasında lüzum görülen hallerde, vergilendirme ile ilgili olaylar ve hesap durumları ayrıca tutanaklar ile tesbit ve tevsik olunabilir. İlgililerin itiraz ve mülahazaları varsa bunlar da tutanağa geçirilir. Bu suretle düzenlenen tutanakların bir nüshasının mükellefe veya nezdinde inceleme yapılan kimseye bırakılması mecburidir. \r\nİlgililer tutanakları imzalamaktan çekindikleri takdirde tutanakta bahis konusu edilen olaylar ve hesap durumlarını ihtiva eden defter veya vesikalar, nezdinde inceleme yapılandan rızasına bakılmaksızın alınır ve inceleme neticesinde tarh edilen vergiler ve kesilen cezalar kesinleşinceye kadar geri verilmez. İlgililer her zaman bu tutanakları imzalayarak defter ve vesikaları geri alabilirler. Ancak bu defterlerin suç delili olmaması şarttır. (Madde 141)\r\nMÜKELLEFHABER / www.davavergi.com\r\nBilgi Toplama\r\nBilgi verme:\r\nKamu idare ve müesseseleri, mükellefler veya mükelleflerle muamelede bulunan diğer gerçek ve tüzel kişiler, Maliye Bakanlığının veya vergi incelemesi yapmaya yetkili olanların isteyecekleri bilgileri vermeye mecburdurlar.\r\nBilgiler yazı veya sözle istenilir. Sözle istenen bilgileri vermeyenlere keyfiyet yazı ile tekit ve cevap vermeleri için kendilerine münasip bir mühlet tayin olunur. Bilgi istenmek üzere ilgililer vergi dairesine zorla getirilemez.\r\nMemleket dışı imtiyazlarından faydalanan yabancı Devlet memurları bilgi verme mecburiyetine tabi olamazlar. ( Madde 148)\r\nDevamlı bilgi verme: \r\n\r\nKamu idare ve müesseseleri (Kamu hizmeti ifa eden kurum ve kuruluşlar dahil) ile gerçek ve tüzelkişiler vergilendirmeye ilişkin olaylarla ilgili olarak Maliye ve Gümrük Bakanlığı ve vergi dairesince kendilerinden yazı ile istenecek bilgileri belli fasılalarla ve devamlı olarak yazı ile vermeye mecburdurlar.( Madde 149)\r\nÖlüm vakalarını ve intikalleri bildirme: \r\n\r\n Aşağıda yazılı resmi makamlarla gerçek ve tüzel kişiler, her ay muttali oldukları ölüm vakaları ile intikalleri ertesi ayın 15 inci günü akşamına kadar vergi dairesine yazı ile bildirmeye mecburdurlar. \r\n1. Sulh yargıçları, icra, nüfus ve tapu memurları; \r\n2. Yabancı memleketlerdeki Türk konsolosları veya konsolosluk görevini yapanlar (Memur oldukları yerde ölen Türk tebaasının soyadı, adı ve sıfatları ile Türkiye\'deki ikametgahlarını Maliye Bakanlığına bildirirler); \r\n3. Mahalle ve köy muhtarları (Kendi mahalle veya köylerinde ölenleri bildirirler); \r\n4. Banka, bankerler ve şirketler ile emanet kabul eden gerçek ve tüzel kişiler (Mevduat, şirket hissesi, emanet para ve eşya veya sair suretle alacak sahiplerinden birinin ölümü halinde, ölenin soyadını, adını, alacağının nev\'ini ve miktarını bildirirler).( Madde 150)\r\nBilgi vermekten imtina edememek:\r\nKendilerinden bilgi istenilen gerçek ve tüzel kişiler, özel kanunlarda yazılı mahremiyet hükümlerini ileri sürerek, bilgi vermekten imtina edemezler. Ancak:\r\n1. Posta, Telgraf ve Telefon İdaresinin muhabereler hakkında tutmaya mecbur olduğu mahremiyet saklıdır;\r\n2. Hekimlerden, diş hekimlerinden, dişçilerden, ebelerden ve sağlık memurlarından hastaların hastalıklarının nevi\'ne müteallik bilgiler istenemez.\r\n3. Avukatlardan ve dava vekillerinden kendilerine tevdi olunan işler veya görevleri dolayısı ile muttali oldukları ahval ve hususların bildirilmesi istenemez; şu kadar ki, bu yasak müvekkil adları ile vekalet ücretlerine ve giderlerine ayrıca avukatlık veya dava vekilliği sıfatı dışındaki sıfatları dolayısıyla muttali oldukları ahval ve hususlara şamil değildir.\r\n4. Ceza Muhakemeleri Usulü Kanununun 88 inci maddesi gereğince gösterilmesi veya teslimi caiz olmayan evrakın muhteviyatı hakkında bilgi istenemez. Şu kadar ki, doğrudan doğruya vergi ile ilgili olmak üzere, bu gibi evraka müsteniden doğan borçların miktarlarına ve alacaklıların adlarına bilgiler istenebilir. (Madde 151)\r\n                   VERGİ İNCELEMESİNDE KARŞIT TESPİTİN ÖNEMİ MÜKELLEFHABER / www.davavergi.com\r\nVergi incelemesi yapılan mükellefin mal/hizmet teslim aldığı veya mal/hizmet teslim ettiği mükellefler hakkında yapılacak karşıt tespit çalışmalarının yapılmasında izlenecek usul konusunda ayrıca VDK Başkanlığı tarafından yayınlanan “Vergi İncelemeleri İle İlgili Bilgi Taleplerinde Uyulacak Usul ve Esaslara İlişkin Yönerge” ile düzenlemeler yapılmıştır.\r\n İlgili yönergede “Karşıt Tespit”, “bir mükellef nezdinde yürütülmekte olan vergi incelemesi sırasında, mükellefin hesap ve işlemlerinin doğruluğunun kontrol edilmesi amacıyla başka mükellefler nezdinde yapılması öngörülen ve vergi incelemesi yapılmasını gerektirmeyen tespit ve kayıt kontrolü mahiyetindeki işlemler” olarak tanımlanmıştır.\r\n Maliye Bakanlığı VDK Başkanlığı tarafından yayınlanan “Vergi İnceleme ve Denetim İç Genelgesi” ile karşıt tespitin yapılmasında uyulacak ilkeler belirlenmiştir.\r\n 	-Mükellef nezdinde yürütülmekte olan vergi incelemesi sırasında, mükellefin hesap ve işlemlerinin doğruluğunun kontrol edilmesi amacıyla başka mükellefler nezdinde yapılması öngörülen ve vergi incelemesi yapılmasını gerektirmeyen tespit veya kayıt kontrolü mahiyetindeki işlemler bizzat vergi incelemesini yapan Vergi Müfettişi tarafından yapılacaktır. \r\n-Karşıt tespit yapılacak mükellefin farklı bir ilin mükellefi olması durumunda tespit, vergi incelemesi yapan Vergi Müfettişi tarafından değil, mükellefin bulunduğu ilde görev yapan bir Vergi Müfettişi tarafından, esas incelemenin bitirilme süresi de dikkate alınarak öncelikli işler kapsamında tamamlanır.\r\n “Vergi İncelemeleri İle İlgili Bilgi Taleplerinde Uyulacak Usul ve Esaslara İlişkin Yönerge” “Kapsam” başlıklı 2. maddesinde, Vergi Müfettişlerinin vergi inceleme görevleri sırasında, 213 sayılı Vergi Usul Kanunu hükümlerine göre yapacakları bilgi taleplerinde izleyecekleri usulün yürütülen vergi incelemelerine ilişkin karşıt tespitlerde de geçerli olduğunu belirlemektedir. \r\nYürütülmekte olan bir vergi incelemesi sırasında, mükellefin hesap ve işlemlerinin doğruluğunun kontrol edilmesi amacıyla, başka mükellefler nezdinde yapılması öngörülen ve vergi incelemesi yapılmasını gerektirmeyen “Karşıt Tespit” çalışmaları sonucunda işin mahiyetine uygun bir “Tutanak” düzenlenmesi gerekmektedir.\r\nSahte belge düzenleme, muhteviyatı itibari ile sahte belge düzenleme, hasılatın kayıt dışı bırakılması vb. hususlarına ilişkin vergi  incelemelerinde karşıt tespit büyük önem taşımaktadır. Vergi incelemesi devam eden mükellefin inceleme konusuna ilişkin tespitlerin yerinde yapılabilmesi için ilgili mükellefçe yapılan mal/hizmet teslimi ve mal/hizmet alımında bulunduğu mükellefler hakkında karşıt tespit yapılması idarenin ve mükellefin vergi yargısı karşısında elini güçlendirmektedir. Sınırlı sayıda yapılan, hiç yapılmayan veya eksik yapılan  karşıt tespitler 213 sayılı Vergi Usul Kanunu Vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyeti yemin hariç her türlü delille ispatlanabilir. Şu kadar ki, vergiyi doğuran olayla ilgisi tabii ve açık bulunmayan şahit ifadesi ispatlama vasıtası olarak kullanılamaz hükmünü desteklememektedir.\r\nKaynakça:\r\nYaklaşım / Ağustos 2017 / Sayı: 296\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','TÜM YÖNLERİYLE VERGİ İNCELEMESİ VE VERGİ   İNCELEMESİNDE KARŞIT TESPİTİN ÖNEMİ','','publish','closed','open','','tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi','','','2019-02-25 14:01:05','2019-02-25 12:01:05','',0,'http://www.davavergi.com/?p=245',0,'post','',0),
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(253,1,'2019-02-28 15:04:41','2019-02-28 13:04:41','indir','indir','indir','inherit','closed','closed','','indir-9','','','2025-01-09 13:59:25','2025-01-09 10:59:25','',252,'http://www.davavergi.com/wp-content/uploads/2019/02/indir.jpg',0,'attachment','image/jpeg',0),
(255,1,'2019-03-04 15:16:01','2019-03-04 13:16:01','SAHTE BELGE KULLANMADA TAKDİR KOMİSYONLARININ MATRAH TAKDİR YETKİSİ: DANIŞTAY VERGİ DAVA DAİRELERİ KURULUNDAN YENİ İÇTİHAT \r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\nBeyana dayalı vergilendirmenin geçerli olduğu Türk Vergi Sisteminde, eksik vergi beyan edildiği yönünde bulgu olması halinde vergi matrahının resen veya ikmalen belirlenmesi yapılmaktadır. Resen tarhıyat ise vergi inceleme raporları veya takdir komisyonu kararlarına dayalı olarak yapılmaktadır.\r\nVergi incelemeleri, vergi müfettişleri,  vergi  müfettiş yardımcıları, Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdürleri, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. \r\nTakdir Komisyonları ise; illerde defterdarın, ilçelerde malmüdürünün (müstakil vergi dairesi olan ilçelerde ilgili vergi dairesi müdürünün) veya bunların tevkil edecekleri memurların başkanlığı altında ilgili vergi dairesinin yetkili iki memuru ile seçilmiş iki üyeden kurulur.\r\nTakdir komisyonlarında görev yapanlar ile vergi denetim elemanları olan vergi müfettişleri karşılaştırıldığında vergi müfettişlerinin vergi inceleme alanında uzman bu konuda gerekli eğitim ve tecrübeye sahip oldukları ancak takdir komisyonundakilerin bu nitelikleri taşımadıkları açıkça görülmektedir.\r\nGerek vergi müfettişlerinin gerekse takdir komisyonlarının tespit ettikleri matrah farkı üzerinde tarh edilen vergi ve cezalar zaman zaman vergi yargısına taşınmakta ve vergi ihtilafları doğmaktadır.\r\nVergi yargı yerlerince verilen (vergi mahkemeleri, Danıştay, DVDDK) kararlar incelendiğinde, yargı organları tarh nedeninden, somut tespit noktasına kadar çok ayrıntılı inceleme yaptığı, somut olayın niteliğine göre bazen tarhıyatın kaldırılmasına bazı durumlarda ise tasdikine karar verdiği görülmektedir. Vergi müfettiş raporlarına dayalı olarak yapılan tarhıyatların, takdir komisyonu kararlarına istinaden yapılan tarhıyatlara kıyasla daha yüksek oranda vergi yargısında onandığı görülmektedir.\r\nBunun en bariz nedeni takdir komisyonu kararlarının hukuka uygun somut ve geçerli nedenlere dayalı olmaması gösterilebilir.\r\nNe var ki, vergi yargısı içtihatlarında da son zamanlarda bir takım değişiklikler olduğu görülmektedir. Nitekim, Danıştay 9. Dairesi 19.11.2013 günlü bir kararında “Takdir Komisyonlarının görevinin, matrah ve servet takdiri yapmak olduğu, mükelleflerin sahte fatura kullandığı gerekçesiyle indirimlerin reddine ilişkin takdir yetkisinin bulunmadığı, bu nedenle sahte fatura kullanım nedeniyle takdir komisyonunca belirlenen matrah üzerinden tarhiyat yapılamayacağına” karar vermiştir.\r\nAncak, Danıştay Vergi Dava Daireleri 14.11.2018 günlü bir kararıyla oyçokluğuyla “takdir komisyonu, bütün vergi türleri için matrah takdirine yetkili olup, aksi yönde herhangi bir kısıtlama olmadığı, vergi türleri bakımından matrahın nasıl hesaplanacağının, kendi özel kanunlarında düzenlenen \"istisna\", \"muafiyet\", \"kanunen kabul edilmeyen gider\", \"oran\", \"indirim mekanizması\" gibi çeşitli vergisel kurumlar ile belirlendiği, takdir komisyonlarının, matrahı belirlenecek verginin, özel kanununda yer alan yukarıda belirtilen konulara ilişkin düzenlemeleri esas alarak matrah takdir edeceği, önemli olan hususun, matrah takdiri için takdir komisyonuna sevkin yapıldığı sırada re\'sen takdir nedeninin belli ve bunun takdir komisyonunca da biliniyor olması gerektiği, Vergi Usul Kanununun 74\'üncü maddesinde de belirtildiği üzere takdir komisyonlarının takdir sebebinin bulunup bulunmadığını inceleme yetkisinin bulunmadığı, bu şartların yerine getirilmesi durumunda, takdir komisyonlarının, her türlü inceleme yetkisine haiz olduğu, incelemeyi kendileri yapabilecekleri gibi inceleme yetkisine haiz diğer şahıs ya da kurumlar tarafından yapılmış incelemeleri dikkate alarak da matrah takdir etmelerinde yasal bir engel bulunmadığına” karar vermiştir.MÜKELLEFHABER / www.davavergi.com\r\n\r\nBu nedenle, mükelleflerin kayıtlarına intikal ettirdiği bir kısım faturanın gerçek bir mal veya hizmet teslimine dayanmadığı ileri sürülerek takdir komisyonu kararlarına istinaden, değinilen faturalara konu katma değer vergisi indirimlerinin reddi suretiyle re\'sen salınan katma değer vergileri ile kesilen vergi ziyaı cezalarının kaldırılması istemiyle açılan vergi davalarında vergi mahkemeleri sırf takdir komisyonu kararına dayalı bu tür tarhıyatlar yapılamayacağı gerekçesiyle karar veremeyecek işin esasını inceleyerek kullanılan faturanın sahte olup olmadığı değerlendirmek suretiyle karar verecektir.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n','SAHTE BELGE KULLANMADA TAKDİR KOMİSYONLARININ MATRAH TAKDİR YETKİSİ: DANIŞTAY VERGİ DAVA DAİRELERİ KURULUNDAN YENİ İÇTİHAT','','publish','closed','open','','sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat','','','2019-03-04 15:16:01','2019-03-04 13:16:01','',0,'http://www.davavergi.com/?p=255',0,'post','',0),
(256,1,'2019-03-04 15:15:10','2019-03-04 13:15:10','images','images','images','inherit','closed','closed','','images-21','','','2025-01-09 13:59:29','2025-01-09 10:59:29','',255,'http://www.davavergi.com/wp-content/uploads/2019/03/images.jpg',0,'attachment','image/jpeg',0),
(259,1,'2019-03-18 11:15:10','2019-03-18 09:15:10','KATMA DEĞER VERGİSİ İADELERİNDE SÜRE SORUNU\r\nMÜKELLEFHABER / www.davavergi.com\r\nKatma değer vergisi mükelleflerin her aşamada yapmış oldukları teslim ve hizmetler üzerinden hesaplanan vergiden yüklendikleri vergilerin indirim sonrasında kalan miktarların beyan ve ödenmesi temeline dayanan vergidir. Mükellefler teslim hizmet aldıklarında ortaya çıkan vergiyi indirilecek KDV; satışları sırasında hesaplanan vergiyi ise hesaplanan KDV olarak dikkate almaktadırlar.\r\nKatma değer vergisi sisteminden kaynaklanan bazı durumlarda ise mükelleflerin indirilecek katma değer vergisi tutarları hesaplanan vergiden fazla olabilmekte bu durumda iade edilecek KDV ortaya çıkmaktadır.\r\n3065 sayılı Katma Değer Vergisi Kanunun “Vergi indirimi” başlıklı 29 ve 32. Maddelerinde bu durumlara ilişkin hususlar belirlenmiştir. Bu maddelerde, diğer vergi kanunlarında olduğu gibi zamanla birçok değişiklik yapılmıştır. \r\n2018 yılında 7104 sayılı Kanunun ile yapılan değişiklik üzerine 3065 sayılı Katma Değer Vergisi Kanunun “Vergi indirimi” başlıklı 29/2. Maddesinin son hali şu şekildedir:\r\n“Bir vergilendirme döneminde indirilecek katma değer vergisi toplamı, mükellefin vergiye tâbi işlemleri dolayısıyla hesaplanan katma değer vergisi toplamından fazla olduğu takdirde, aradaki fark sonraki dönemlere devrolunur ve iade edilmez. Şu kadar ki, 28 inci madde uyarınca Cumhurbaşkanı tarafından vergi nispeti indirilen teslim ve hizmetlerle ilgili olup (…) (3) indirilemeyen ve tutarı Cumhurbaşkanınca tespit edilecek sınırı aşan vergi, bu mükelleflerin vergi ve sosyal sigorta prim borçları ile genel ve katma bütçeli idareler ile belediyelere olan borçlarına ya da döner sermayeli kuruluşlar ile sermayesinin % 51\'i veya daha fazlası kamuya ait olan veya özelleştirme kapsamında bulunan işletmeler ile organize sanayi bölgelerinden temin ettikleri mal ve hizmet bedellerine ilişkin borçlarına mahsuben ödenir. (Ek cümle: 18/1/2017-6770/16 md.) Ancak mahsuben iade edilmeyen vergi, Maliye Bakanlığınca belirlenen sektörler, mal ve hizmet grupları ve dönemler itibarıyla yılı içinde nakden iade edilebilir. Yılı içinde mahsuben iade edilemeyen vergi izleyen yıl içinde talep edilmesi şartıyla nakden veya mükellefin yukarıda sayılan borçlarına mahsuben iade edilir.”\r\nBu maddede yer alan “teslim ve hizmetin gerçekleştiği vergilendirme döneminde” ibaresi 7104 sayılı yasa ile madde metninden çıkarılmıştır.\r\n\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\n3065 sayılı Katma Değer Vergisi Kanunun “İstisna edilmiş işlemlere indirim” başlıklı 32. Maddesinin son hali ise şu şekildedir:\r\n“ Bu Kanunun 11, 13, 14 ve 15 inci maddeleri ile 17 nci maddenin (4) numaralı fıkrasının (s) bendi uyarınca vergiden istisna edilmiş bulunan işlemlerle ilgili fatura ve benzeri vesikalarda gösterilen Katma Değer Vergisi, mükellefin vergiye tabi işlemleri üzerinden hesaplanacak Katma Değer Vergisinden indirilir. Vergiye tabi işlemlerin mevcut olmaması veya hesaplanan verginin indirilecek vergiden az olması hallerinde indirilemeyen Katma Değer Vergisi,  işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar talep edilmesi şartıyla Maliye ve Gümrük Bakanlığınca, tespit edilecek esaslara göre bu işlemleri yapanlara iade olunur\r\n\r\n7104 sayılı Kanunun ile  “işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar talep edilmesi şartıyla” ibaresi eklenmiş ve değişiklik 1/1/2019 tarihinde yürürlüğe girmiştir.\r\n\r\nDeğişiklikten önce KDV iadeleri hangi sürede talep edilebiliyordu? \r\n\r\n          KDV Kanununun 29/2. Maddesine göre indirimli KDV oranına (% 1 ve 8) tabi mal teslimi ve hizmet ifalarından doğan KDV iadeleri hariç olmak üzere, Kanunun 32. Maddesi ile geçici maddelerinde düzenlenen tam istisnalar ile kısmi tevkifat uygulamasından doğan KDV iadelerinin hangi sürede talep edilebileceği hususunda KDV Kanununda açık bir düzenleme olmadığından, bu iadeler Vergi Usul Kanununun düzeltme hükümlerine tabi bulunuyordu. Yani, KDV iadeleri 5 yıllık tarh zamanaşımı süresi içerisinde düzeltme yapılarak talep edilebiliyordu.\r\n\r\n       KDV Kanununun 29/2. Maddesine göre indirimli orana tabi işlemlerden doğan KDV iadeleri ise, izleyen yılın en geç Kasım ayı beyannamesinin verileceği tarihe kadar (24 Aralık) istenebiliyordu.\r\nKDV iade talep süresi ile ilgili ne değişiklik yapıldı? \r\n\r\n3065 sayılı KDV Kanununun 32. maddesinin birinci fıkrasına 7104 sayılı Kanunun 10. maddesiyle “indirilemeyen Katma Değer Vergisi,” ibaresinden sonra gelmek üzere “işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar talep edilmesi şartıyla” ibaresi eklendi. Yapılan bu değişiklik, 1 Ocak 2019 tarihinden itibaren yürürlüğe girdi.\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\nİade Talep Süresi\r\n2019 ve izleyen yılların vergilendirme dönemlerine ilişkin işlemlerden kaynaklanan iade taleplerinde ;\r\n1. İndirimli Orana Tabi İşlemlere İlişkin İade Talep Süresi\r\n3065 sayılı Kanunun (29/2) nci maddesine göre, Cumhurbaşkanı tarafından vergi nispeti indirilen teslim ve hizmetlerle ilgili olup indirim yoluyla giderilemeyen ve tutarı Cumhurbaşkanınca tespit edilecek sınırı aşan verginin iadesinin en geç izleyen yıl talep edilmesi gerekmektedir.\r\nBu çerçevede mükelleflerin, indirimli orana tabi işlemlerden kaynaklanan iade taleplerini, en geç indirimli orana tabi işlemin gerçekleştiği yılı izleyen yılın Ocak-Kasım vergilendirme dönemlerine ilişkin beyannamelerin (yılın sonuna kadar verilen Ocak-Kasım vergilendirme dönemlerine ilişkin verilen düzeltme beyannameleri dahil) herhangi birinde iadeye konu olan KDV alanında beyan etmeleri ve indirimli orana tabi işlemin gerçekleştiği yılı izleyen yılın sonuna kadar standart iade talep dilekçesiyle birlikte iade talepleri için Tebliğin ilgili bölümlerinde sayılan belgelerle (teminatla talep edilen iadelerde teminat dahil) vergi dairelerine başvurmaları zorunludur.\r\n\r\n2. Tam İstisna Kapsamındaki İşlemlere İlişkin İade Talep Süresi\r\n3065 sayılı Kanunun 32 nci maddesine göre, iade talebinin, iade hakkı doğuran işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar yapılması zorunludur.\r\nBuna göre, Kanunun 32 nci maddesi ile geçici maddelerde yer alan tam istisna kapsamındaki işlemlere ilişkin iade talebinde bulunacak mükelleflerin, istisnaya tabi işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar ilgili dönem beyannamelerinde istisnaya ilişkin yüklenilen KDV sütununu doldurmaları ve en geç bu süre içinde standart iade talep dilekçesiyle birlikte iade talepleri için Tebliğin ilgili bölümlerinde sayılan belgelerle (teminatla talep edilen iadelerde teminat dahil) vergi dairelerine başvurmaları zorunludur.\r\n\r\n3.Kısmi Tevkifat Uygulanan İşlemlere İlişkin İade Talep Süresi\r\nMükelleflerin, 3065 sayılı Kanunun 9 uncu maddesi kapsamındaki kısmi tevkifat uygulanan işlemlerine ilişkin iade taleplerini, tevkifata tabi işlemin gerçekleştiği dönemi izleyen ikinci takvim yılının sonuna kadar ilgili dönem beyannamelerinde iadeye konu olan KDV alanında beyan etmeleri ve en geç bu süre içinde standart iade talep dilekçesiyle birlikte iade talepleri için ilgili belgelerle (teminatla talep edilen iadelerde teminat dahil) vergi dairelerine başvurmaları zorunludur.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','KATMA DEĞER VERGİSİ İADELERİNDE SÜRE SORUNU','','publish','closed','open','','katma-deger-vergisi-iadelerinde-sure-sorunu','','','2019-03-18 11:15:10','2019-03-18 09:15:10','',0,'http://www.davavergi.com/?p=259',0,'post','',0),
(260,1,'2019-03-18 11:15:01','2019-03-18 09:15:01','indir','indir','indir','inherit','closed','closed','','indir-10','','','2025-01-09 13:59:34','2025-01-09 10:59:34','',259,'http://www.davavergi.com/wp-content/uploads/2019/03/indir.jpg',0,'attachment','image/jpeg',0),
(262,1,'2019-03-22 10:05:52','2019-03-22 08:05:52','\r\nVERGİ MAHKEMELERİNCE VERİLEN “DAVA DİLEKÇESİNİN REDDİ” KARARLARI ÜZERİNE NELERE DİKKAT EDİLMELİDİR?\r\nGİRİŞ\r\nMükellefler veya kendisine ceza kesilenler yapılan vergisel işlemlerin haksız ve hukuka aykırı olduğunu düşünüyorlarsa bu işlemlere karşı yetkili vergi mahkemesi nezdinde vergi davası açabilirler. \r\nVergi davaları mükellefler tarafından bizzat açılabileceği gibi vergi konusunda uzman bir avukat aracılığı ile de açılabilir.\r\nVergi davalarında en önemli husus kuşkusuz vergi davası açma dilekçesinin usul ve yasalara uygun olarak mükellefin hakkını en iyi koruyacak şekilde düzenlenip vergi mahkemesine sunulması gerektiğidir. Çünkü idari bir dava olan vergi davası tamamen “vergi dava dilekçesine” bağlı olarak ilerleyecektir.\r\nGerek bizzat mükellefler gerekse vergi alanında uzaman olmayan avukatlar tarafından açılan vergi davalarına ait dilekçelerin vergi mahkemeleri tarafından 2577 sayılı İdari Yargılama Usulü Kanununun 3., 5.  veya 3 ve 5. Maddelerine aykırı olmaları nedeniyle reddedildiği görülmektedir. \r\nDilekçe ret kararları üzerine mahkemece süre verilerek dava dilekçelerinin yenilenmesine imkan verilmekte, yenilenen dilekçelerde aynı hataların yapılması halinde ise vergi davasının reddine karar verilmektedir.\r\nBu nedenle mükelleflerin veya vergi davası açmak isteyenlerin hak kayıbına uğramaması için usul hükümlerine riayet edilmesi, şayet konunun uzmanı değilse uzman bir vergi hukukçusundan destek alınması önem arz etmektedir.MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nYASAL DÜZENLEMELER VE SOMUT DURUMLAR\r\n\r\n2577 sayılı İdari Yargılama Usulü Kanununun 3. maddesinde dava dilekçelerinde bulunması gereken hususlar gösterilmiştir. Buna göre,\r\n“İdari davalar, Danıştay, idare mahkemesi ve vergi mahkemesi başkanlıklarına hitaben yazılmış imzalı dilekçelerle açılır. \r\n2. Dilekçelerde;\r\na) Tarafların ve varsa vekillerinin veya temsilcilerinin ad ve soyadları veya unvanları ve adresleri ile gerçek kişilere ait Türkiye Cumhuriyeti kimlik numarası,\r\nb) Davanın konu ve sebepleri ile dayandığı deliller,\r\n          c) Davaya konu olan idari işlemin yazılı bildirim tarihi, \r\nd) Vergi, resim, harç, benzeri mali yükümler ve bunların zam ve cezalarına ilişkin davalarla tam yargı davalarında uyuşmazlık konusu miktar, \r\ne) Vergi davalarında davanın ilgili bulunduğu verginin veya vergi cezasının nevi ve yılı, tebliğ edilen ihbarnamenin tarihi ve numarası ve varsa mükellef hesap numarası,\r\n	Gösterilir.\r\n3. Dava konusu kararın ve belgelerin asılları veya örnekleri dava dilekçesine eklenir. Dilekçeler ile bunlara ekli evrakın örnekleri karşı taraf sayısından bir fazla olur.”\r\n\r\n2577 sayılı İdari Yargılama Usulü Kanunu\'nun 5.nci maddesinin 1.nci bendinde \"Her idari işlem aleyhine ayrı ayrı dava açılır. Ancak aralarında maddi veya hukuki yönden bağlılık ya da sebep-sonuç ilişkisi bulunan birden fazla işlem aleyhine bir dilekçe ile dava açılabilir\" 2.nci bendinde de \"Birden fazla şahsın müşterek dilekçe ile dava açılabilmesi için davacıların hak veya menfaatte iştirak bulunması ve davaya yol açan maddi ve hukuki sebeplerin aynı olması gerekir\" hükümleri yer almıştır.\r\n2577 sayılı İdari Yargılama Usulü Kanunu\'nun 15. maddesinin 1/d fıkrasında ise; yapılacak inceleme sonucu anılan maddeye aykırı bir durumun tespiti halinde uygun olmayan dilekçenin 30 gün içerisinde eksiklerin tamamlanarak yeniden dava açılmak üzere reddedileceği, 5. fıkrasında da; birinci fıkranın (d) bendine göre dilekçenin reddedilmesi üzerine yeniden verilecek dilekçelerde aynı yanlışlıklar yapıldığı takdirde davanın reddedileceği hükme bağlanmıştır.\r\n             Bu nedenle, aralarında maddi ve hukuki yönden bağlılık bulunmayan, farklı dönemlere ilişkin vergi ve cezalar için düzenlenen ihbarnamelerin tamamına tek dilekçe ile dava açılamamaktadır.\r\n           Örneğin, 3 ayrı yıl için katma değer vergisi tarhıyatı yapılmış ise her yıl için ayrı ayrı dava açılması gerekir. Yine farklı vergi türleri için yapılan tarhıyatlar içinde ayrı dava açılması gerekmektedir. Bu tarhiyatlara bağlı cezaların ise ilgili tarhiyatla birlikte dava konusu edilmesinde bir sorun yoktur. Ayrıca, bir takvim yılına ait 12 döneme ilişkin katma değer vergisi tarhiyatları ise birlikte dava konusu edilir.\r\n        Ödeme emirlerine ilişkin açılan davalara ilişkin dilekçelerinde yıllar ve vergi türleri itibariyle düzenlenmesi gerekir. Ancak bu her zaman mümkün olamamaktadır. Bazen birden fazla döneme ve birden fazla vergi türüne ilişkin amme alacakları için davalı idarelerce tek bir ödeme emri düzenlendiği görülmektedir. Böylesi durumlarda da, ödeme emrinin yıllara bölünerek dava konusu edilmesinde özellikle tabi hakim ilkesi yönünden fayda bulunmaktadır.\r\n           Eğer davacı hakkında mükellefiyet işlemi tesisi ile birlikte tarhiyatta yapılmış ise, tarhiyatlara ayrı mükellefiyet işlemine ise ayrı dava açılması daha uygun olacaktır.MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nVERGİ YARGISI ÖRNEK KARARI\r\n\r\n           “Dava dosyasının incelenmesinden, dava konusu vergi ceza ihbarnamelerinin Tasfiye Halinde Sınırlı Sorumlu .... Konut Yapı Kooperatifi adına düzenlendiği ve söz konusu ihbarnamelere karşı açılan davada Ankara 6.Vergi Mahkemesince dava dilekçesinin, \"davanın tasfiye memuru tarafından Kooperatif adına açılması gerekirken kendi adına açıldığı\" gerekçesi ile 2577 sayılı yasanın 15\'inci maddesinin 1/(d) bendine göre kararın bildirim tarihinden itibaren otuz (30) gün içinde belirtilen noksanlıklar tamamlanarak yeniden dava açılmak üzere reddine karar verildiği, bu karar üzerine dava dilekçesinin yenilendiği, ancak yenilenen dava dilekçesinde de aynı yanlışlığın tekrarlandığı gerekçesi ile bu kez 2577 sayılı Yasanın 15\'inci maddesinin 5\'inci bendi uyarınca davanın reddine karar verildiği anlaşılmıştır.\r\n          Dava konusu olayda, her ne kadar davanın tasfiye memuru tarafından Kooperatif adına açılmak yerine kendi adına açıldığı gerekçesi ile önce dilekçe ret ve sonrasında aynı yanlışlığın tekrarlandığından bahisle dava ret kararı verilmiş ise de, hem ilk dava dilekçesinin hem de yenileme dilekçesinin içeriğinden ve son sayfalarının \"S.S. ... Yapı Kooperatifi Tasfiye Memuru \" kaydıyla imzalanmış olmasından, tasfiye memuru \'ın muradının Yapı Kooperatifi adına dava açmak olduğu açıkça anlaşılmakta olup Vergi Mahkemesince aksi görüş ile verilen dilekçe ret ve sonrasında verilen dava ret kararlarında hukuka uyarlık bulumamaktadır. \r\n             Bu nedenle, temyiz isteminin kabulüne ve Ankara 6.Vergi Mahkemesinin 27/03/2014 günlü ve E:2014/631, K:2014/601 sayılı kararının bozulmasına, 19/01/2016 gününde oyçokluğuyla karar verildi.” (Danıştay 4. Dairesinin 19/01/2016 gün ve E: 2014/6443, K:2016/73 sayılı kararı.)MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nSONUÇ\r\nKuşkusuz her hukuki olay her vergi davası kendine özgü nitelikler taşımaktadır. Bu nedenle her vergi davasına ilişkin dilekçenin bu somut olaya özgü kurgulanması açılan vergi davasının kazanılması açısından önem taşır. Ancak vergi davaları açılırken gerek Vergi Usul Kanunu gerekse 2577 sayılı İdari Yargılama Usulü Kanunu hükümlerine uygun şekilde dava dilekçesinin düzenlenmesine özen gösterilmelidir. Yine mükellefler tarafından kendi adlarına dava açılırken ya da avukat vasıtasıyla vergi davası açılırken olası hak kayıplarına uğramamak için alanında uzman vergi hukukçularından teknik ve hukuki destek alınmasının faydalı olacağını belirtmek isteriz.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n\r\n','VERGİ MAHKEMELERİNCE VERİLEN “DAVA DİLEKÇESİNİN REDDİ” KARARLARI ÜZERİNE NELERE DİKKAT EDİLMELİDİR?','','publish','closed','open','','vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir','','','2019-03-22 10:05:52','2019-03-22 08:05:52','',0,'http://www.davavergi.com/?p=262',0,'post','',0),
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(267,1,'2019-03-26 11:26:41','2019-03-26 09:26:41','<h2>USULSÜZ E TEBLİGATA VERGİ YARGISI DUR DEDİ</h2>\r\nGİRİŞ\r\n\r\nİdari işlemlerin ilgililere tebliği kamu hukukunda önemli konuların başında gelmektedir. İdari işlemin tebliği ile birlikte işlem uygulanmaya başlayacağı gibi ilgilisine tanınan itiraz hakkı da başlamış olmaktadır.\r\nBir idari işlemin tebliği birçok yol ile olabilir. Örneğin, idari işlemler ilanen tebliğ edilebildiği gibi doğrudan muhatabın imzasına da tebliğ edilebilir. İdari işlemin tebliği ile birlikte hukuk aleminde sonuç doğurur.\r\nVergilendirme işlemleri de birer idari işlemdir. Bu nedenle, vergilendirmeye ilişkin yapılacak tebligat mükellef açısından önemli hukuki sonuçlar meydana getirmektedir. Vergi kanunları uyarınca yapılacak tebligat posta yoluyla, ilanen, memur vasıtasıyla veya elektronik ortamda yapılmaktadır.\r\nVergi Usul Kanunun 21 maddesinde tebliğ, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza sorumlusuna yazı ile bildirilmesi olarak tanımlanmıştır. Vergi işlemlerinde süreler, vergi kanunları ile belirlenir, sürenin belli olmadığı hallerde ilgililere 15 günden az olmamak üzere süre verilir.\r\n2577 sayılı İdari Yargılama Usul Kanununun 7. maddesinde, dava açma süresinin, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gün olduğu, bu sürelerin idari uyuşmazlıklarda; yazılı bildirimin yapıldığı, vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezalarından doğan uyuşmazlıklarda; tahakkuku tahsile bağlı olan vergilerde tahsilatın; tebliğ yapılan hallerde veya tebliğ yerine geçen işlemlerde tebliğin; tevkif yoluyla alınan vergilerde istihkak sahiplerine ödemenin; tescile bağlı vergilerde tescilin yapıldığı ve idarenin dava açması gereken konularda ise ilgili merci veya komisyon kararının idareye geldiği tarihi izleyen günden başlayacağı, 8. maddede ise, sürelerin, tebliğ, yayın veya ilan tarihini izleyen günden itibaren işlemeye başlayacağı kurala bağlanmıştır.\r\n\r\nNEDEN ELEKTRONİK ORTAMDA TEBLİĞ?\r\n\r\nSon zamanlardaki gelişen ekonomik ve teknolojik değişikliklere bağlı olarak, genelde devlet idaresi özelde de vergi idaresi çoğu işlemini elektronik ortamda yapmaya başlamıştır. Bu durum kuşkusuz birçok kolaylığı beraberinde getirmiştir. Ancak, bu kolaylık sağlanırken özellikle mükellefler açısında bazı sakıncalarının olmadığını söylemek imkansızdır.\r\nGelir İdaresini elektronik ortamda tebligata yönlendiren en önemli saiklerden birisi de, normal tebligat usulünde yaşanan sıkıntılardır. Vergilendirmeye ilişkin çok önemli ve hüküm ifade eden hususların Vergi Usul Kanunun tebligata ilişkin hükümleri kapsamında, posta veya ilanen tebligat aşamalarında bazı hukuka aykırılıklar meydana gelmiş ve vergi yargısı tarafından bu tür işlemler iptal edilmiştir.\r\nGelir İdaresi elektronik tebligatla, hızla ilerleyen teknolojik gelişmelere kamu kurumlarının da uyum sağlayabilmesi ve bilgi teknolojilerinin kullanımının yaygınlaştırılarak vergi idaresinin daha etkin bir biçimde görev yapmayı, hizmet kalitesini artırmayı, bilgi güvenliğini sağlamayı, kısa sürede işlem yapmayı, kağıt ortamında yapılan tebligatlara göre daha az mali külfete katlanmayı amaçlamaktadır.\r\nElektronik ortamda tebligata ilişkin yasal düzenleme 6009 sayılı yasa ile 2010 yılında getirilmiştir. Ancak, 27.8.2015 yılında çıkartılan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile elektronik tebligat uygulamasına 1.1.2016 tarihi itibarıyla başlanacağı duyurulmuştur.\r\n456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği’nin iptali istemiyle açılan dava Danıştay 4. Dairesi’nce reddedilmiş, yapılan itiraz üzerine Vergi Dava Daireleri Kurulu, Tebliğin, \"Ceza Hükümleri\" başlıklı 9\'uncu maddesi yönünden davanın reddine ilişkin hüküm fıkrasının bozulmasına; diğer yönlerden ise itirazın reddine karar vermiştir.\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\n\r\nELEKTRONİK TEBLİGATTA SORUN NEDİR?\r\n\r\nKuşkusuz gelişen teknoloji ile birlikte Maliye Bakanlığı’nın elektronik tebligat sistemine geçmesi bir zorunluluktur. Ancak bununla birlikte mükelleflerin yasal haklarının kullanılmasına engel olunmaması gerekir.\r\n456 nolu VUK Genel Tebliği ile Gelir İdaresi Başkanlığı tarafından internet vergi dairesi bünyesinde oluşturulacak tebliğe elverişli elektronik ortam elektronik tebligat adresi olarak tanımlanmıştır. Yani, idarenin kendi bünyesinde yer alan bir hesaba yine idare tarafından bir mesaj gönderilecek ve bunun üzerine elektronik ortamdaki tebligat, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacaktır.\r\nYani idare, kendi bünyesindeki bir hesaba bildirim gönderecek bunu izleyen beşinci gün tebligat yapılmış sayılacak ve mükellefler hakkında dava açma, itiraz vb. yasal süreçler başlayacaktır. Mükellefin hiç bilgisi olmasa dahi tebligatın yapılmış sayılması “tebligatın” mantığına aykırı bir durumdur.\r\nÖte yandan, vergi idareleri kimi durumlarda posta yoluyla tebligat işlemlerine devam ederken kimi zamanda ise elektronik tebligat yapmaktadır. Bu durumda, mükellefin kafasının karışması çok normaldir. Ayrıca, düzenli ve belirli bir idare benzer uygulamalar yapmak durumundadır. Bu husus idare hukukunun en önemli ilkelerindendir.\r\n\r\nTEBLİĞİN CEZA HÜKÜMLERİ BAŞLIKLI 9. MADDESİ İPTAL EDİLMİŞTİR\r\n\r\n456 nolu VUK Genel Tebliği’nin iptali istemiyle açılan davada, Danıştay 4. Dairesi davayı reddetmiş, yapılan itiraz üzerine VDDK, sadece 9. Maddenin hukuka aykırı olduğuna karar vermiştir. Dolayısıyla, söz konusu Tebliğin diğer düzenlemeleri yürürlüğünü korumaktadır.\r\nTebliğin \"Ceza Hükümleri\" başlıklı 9\'uncu maddesinde, elektronik tebligat sistemine dahil olması zorunlu olanlardan bu Tebliğ ile getirilen yükümlülüklere uymayanlar için Kanunun 148, 149 ve mükerrer 257\'nci maddeleri uyarınca Kanunun mükerrer 355\'inci maddesindeki cezai müeyyidenin uygulanacağı; ceza uygulaması sonrasında re’sen oluşturulan internet vergi dairesi kullanıcı kodu, parola ve şifresinin gerçek kişilerde mükellefe, tüzel kişiler ile tüzel kişiliği olmayan teşekküllerde doğrudan kanuni temsilcisine tebliğ edileceği ve elektronik tebligat adreslerine tebligat gönderimine başlanılacağı düzenlemelerine yer verilmiştir.\r\nBu maddenin iptali ile birlikte tebliğ ile getirilen yükümlülüklere uymayanlar için özel usulsüzlük cezası uygulanamayacaktır. Ayrıca, ceza uygulaması sonrasında resen oluşturulan elektronik tebligat adreslerine tebligat gönderilmesine başlanamayacaktır. MÜKELLEFHABER / www.davavergi.com\r\n\r\nBÖLGE İDARE MAHKEMESİ VERGİ DAVA DAİRESİ KARARI\r\n\r\nİstanbul Bölge İdare Mahkemesi Birinci Vergi Dava Dairesi’nin 28/01/2019 tarihli 2018/3339 Esas, 2019/13 Karar sayılı KARARI:\r\n“Elektronik yolla tebligat, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağına göre, sürelerin tespiti ve kontrolü açısından alındı bilgisinin teyit edilmesi ile birlikte muhatabınca görüldüğünün yahut görülmüş sayıldığı durumların ispatı gerekmektedir. Aksi kabul, tebligattan varılmak istenen amaçla bağdaşmayacaktır. Bu durum; tebliğ memurunun imzasını içeren mazbata yerine, gönderildi ve alındı bilgilerinin geçeceği düşünüldüğünde, daha da önem arz etmektedir. Tebligatı çıkaran merciin internet yoluyla tebligat yapmasıyla eş zamanlı olarak muhatabın cep telefonuna tebligatı bulunduğuna dair mesaj atılması; muhatabın e-posta adresinde yer alan ve tebligat teşkil eden e-postayı açmasıyla eş zamanlı olarak tebligatı çıkaran mercie tebligat alındı bilgisinin ulaşması \"belgelendirme\" fonksiyonu açısından önem taşımaktadır. Keza muhatabın sistemde kayıtlı olan adresine e-tebligat yapıldığına dair gönderildi, iletildi ve alındı kayıt ve mesajları, tebliğ mazbatasının yerini almaktadır. Bu durumların hukuki süreç içerisinde ve buna uygun olarak varlık kazandığını ispat, tebliği çıkaran mercie ait olup yargılamada somut olay adaletine yaklaşılabilmesinin de ön koşuludur.\r\nKonu ile ilgili olarak yürürlüğe giren 456 sıra nolu Vergi Usul Kanunu Genel Tebliğ\'de, olay kaydı; elektronik tebligat hizmetinin verilmesi esnasında meydana gelen tüm bilişim sistemi işlem kayıtları olarak tanımlanmış, vergi dairesinin ise muhataplara 213 sayılı Kanun hükümlerine göre tebliğ edilecek evrakı düzenleyen daireyi ifade edeceği belirtilmiştir. Dairemizce verilen ara kararında, davacı tarafından, internet vergi dairesi bünyesinde oluşturulan tebliğe elverişli elektronik ortama (elektronik tebligat adresine, yani internet vergi dairesi sistemine) giriş yapılıp yapılmadığı ve bilgilendirme mesajlarıyla ilgili tüm olay kayıtlarının gerekirse ilgili birimlerden temini suretiye gönderilmesi istenilmiş olmasına rağmen davalı idarece, tebligattan varılmak istenilen amacı gerçekleştirmeye matuf olarak başka bir ifadeyle muhatabın bilgilendirildiği ile bu bilgilendirmeyi ispata yarar belgeler dosyaya ibraz edilmemiş, vergi/ceza ihbarnamelerinin e-tebliğini gösterir ekran görüntülerinin gönderilmesiyle yetinilmiş, alındı kayıt veya mesajlarına ilişkin bir belge dosyaya sunulamamıştır.\r\nHal böyle olunca, davaya konu ihbarnamelerden daha önceki bir tarihte haberdar olunduğu ortaya konulamadığından, başka bir ifadeyle, davalı idarece, davacı tarafından vergi/ceza ihbarnamelerinin görüldüğü yahut görülmüş sayıldığı durumlar ispat edilemediğinden, anılan vergi/ceza ihbarnamelerinden, dava dilekçesinde bildirilen tarih itibariyle haberdar olunduğunun kabulü gerekmiş olup davayı süre yönünden reddeden kararın kaldırılmasına karar vermek gerekmiştir.” (Kaynak:www.adaletbiz.com)\r\n\r\nSONUÇ\r\n\r\nBize göre, bugün uygulanmaya çalışılan elektronik tebligat sistemi en başta Anayasanın 40. Maddesinde öngörüle Devlet, işlemlerinde, ilgili kişilerin hangi kanun yolları ve mercilere başvuracağını ve sürelerini belirtmek zorundadır kuralına aykırıdır. Ayrıca, 213 Sayılı Vergi Usul Kanununa 6009 sayılı kanunun 7\'nci maddesi ile eklenen 107/A maddesinde yer alan “ tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları” hükmü hak arama özgürlüğünü engellemekte, idareye yasama yetkisini aşan düzeyde yetki verilerek mahkemeye erişim hakkının sınırlandırmaktadır.\r\nVergi Dava Daireleri Kurulu(VDDK) çoğunluk kararıyla, söz konusu yasal düzenlemenin Anayasaya aykırılık iddiası yerinde görülmemiştir.\r\nVDDK, 456 nolu VUK Genel Tebliği’nin 9. maddesinin hukuka aykırı olduğuna karar vermiştir. Buna göre, bu Tebliğ ile getirilen yükümlülüklere uymayanlar için özel usulsüzlük cezası uygulanamayacaktır. Ayrıca, ceza uygulaması sonrasında resen oluşturulan elektronik tebligat adreslerine tebligat gönderilemeyecektir.\r\nİstanbul Bölge İdare Mahkemesi Birinci Vergi Dava Dairesi’nin söz konusu kararı hukuk devleti açısından çok önemli ve yerindedir. Buna göre, e tebligat yapıldığı ve tebligatın muhatabına ulaştığı/haberdar olunduğu hususlarının idare tarafından ispatlanması zorunludur. Bunun ispatlanamadığı hallerde tebliğin usulüne uygun yapıldığından söz edilemeyecektir.\r\nKendilerine elektronik tebligat yapıldığından bahisle işlem tesis edilen mükelleflerin hukuka aykırı muamelelerle karşılaştıkları kanaati varsa haklarını vergi yargısında aramalarında fayda olacaktır. Zira, yargı yerleri her olayın özelliğine göre durumu değerlendirecek ve hukuka aykırı gördüğü hususları iptal edecektir.\r\n<p style=\"text-align: right;\">SORULARINIZ İÇİN davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','VERGİ DAİRELERİNCE USULSÜZ YAPILAN TEBLİGATLAR VERGİ MAHKEMELERİNCE İPTAL EDİLİR!','','publish','closed','open','','usulsuz-e-tebligata-vergi-yargisi-dur-dedi','','','2019-08-08 14:24:36','2019-08-08 11:24:36','',0,'http://www.davavergi.com/?p=267',0,'post','',0),
(268,1,'2019-03-26 11:26:34','2019-03-26 09:26:34','indir (1)','indir (1)','indir (1)','inherit','closed','closed','','indir-1-4','','','2025-01-09 13:59:50','2025-01-09 10:59:50','',267,'http://www.davavergi.com/wp-content/uploads/2019/03/indir-1.jpg',0,'attachment','image/jpeg',0),
(272,1,'2019-04-04 23:26:26','2019-04-04 20:26:26','<h2>ANAYASA MAHKEMESİ İHTİRAZİ KAYITLA VERİLEN DÜZELTME BEYANNAMELERİNE KARŞI AÇILAN VERGİ DAVALARININ VERGİ MAHKEMELERİNCE REDDEDİLMESİNİ  MÜLKİYET HAKKININ İHLALİ GÖRDÜ</h2>\r\n<h2>GİRİŞ</h2>\r\nTürk vergi sistemi beyan esasına dayalıdır. Vergilendirmede genel durum, mükellefin kendi kazancını beyan ederek ödemesidir. Bu nedenle, mükelleflerin kendi beyanlarına karşı vergi mahkemelerinde dava açması mümkün olmaz. Ancak bu durumun istisnası ihtirazi kayıt müessesidir.\r\nİhtirazi kayıtla beyana ilişkin genel bir düzenleme yoktur. İhtirazi kayıt sadece beyan esnasında söz konusu olabilir. Ödemeler konusunda ihtirazi kayıt uygulaması olmaz. İhtirazi kayda ilişkin olarak İYUK 27. maddesinde bir ifade bulunmaktadır. Burada, ihtirazi kayıtla beyan edilen vergilere karşı açılan davalarda yürütmenin durdurulmasına karar verilebileceği hususu düzenlenmiştir.\r\nBeyana dayanan vergilendirmede ihtirazi kayıt konularak dava açılmak isteniyorsa, davanın tahakkuk tarihine göre 30 günlük dava açma süresinde açılması gerekir. Beyanname verme süresinin son gününe kadar ihtrazi kayıt konulması mümkün ise de, daha önceden beyanname verilerek tahakkuk yapılmış ise dava açma süresi bakımından tahakkuk tarihinin esas alınması gerekmektedir.\r\n<h2>İHTİRAZİ KAYIT HER ZAMAN VERGİ DAVASI AÇMA HAKKI VERİR Mİ?</h2>\r\nNormal beyan dönemlerinde ihtirazi kayıtla verilen beyannameye istinaden açılan davalar Vergi Mahkemelerince işin esasına girilerek incelenirken bazı Vergi Mahkemelerince ihtirazı kayıtla verilen düzeltme beyannameleri üzerinden yapılan vergi tarhiyatlarına ve cezalarına karşı açılan davaların esası incelenmeden reddedilmektedir. Özellikle, indirilecek belgeler arasında “sahte fatura” olduğu uyarısı üzerine bazı mükelleflerin beyanlarını düzelterek konuyu vergi yargısına götürdüğü bilinmektedir.\r\nVergi Mahkemeleri gerekçe olarak, 25/10/1984 tarihli ve 3065 sayılı Katma Değer Vergisi Kanunu\'nun 41. Maddesinde öngörülen yasal süreler geçtikten sonra verilen KDV düzeltme beyanlarına konulan ihtirazi kayıtların beyannameler üzerinden tahakkuk ettirilen vergiye bir etkisinin bulunmadığını göstermektedir.\r\nMükellefler; ihtirazi kayıtla düzeltme beyannamelerini Vergi İdaresinin isteği üzerine olumsuz mükellefler listesine dâhil olmamak amacıyla vermektedirler. İhtirazi kayıt konulmasının sebebi vergi idaresinin zorlamasına karşın kullanmış oldukları faturaların sahte olmadığı düşüncesinde olmalarıdır.\r\n<h2>DANIŞTAY VERGİ DAVA DAİRELERİ KURULUNUN KONUYA İLİŞKİN İÇTİHADI:</h2>\r\nDanıştay Vergi Dava Daireleri Kurulunun 25/2/2015 tarihli ve E.2014/1164, K.2015/20 sayılı kararının ilgili kısmı şöyledir:\r\n\"..213 sayılı Vergi Usul Kanununun 378\'inci maddesinin 2\'nci fikrasında, mükelleflerin beyan ettikleri matrahlara ve bu matrahlar üzerinden tarh edilen vergilere karşı dava açamayacakları, 2577 sayılı idari Yargılama Usulü Kanununun 27\'nci maddesinin 4\'üncü bendinde de, ihtirazi kayıtla verilen beyannameler üzerine yapılan işlemler ile tahsilat işlemlerinden dolayı açılan davaların tahsil işlemini durdurmayacağı kuralına yer verilmekle, ihtirazi kayıtla beyan üzerine tahakkuk ettirilen vergilere karşı dava açılabileceği kabul edilmiştir.\r\nZamanında verilen vergi beyannamesine ihtirazi kayıt konulması; beyannamede hesaplanan verginin tümü ya da bir kısmının tahakkuk ettirilmemesi istenerek, ihtirazi kaydın konusunu oluşturan nedenin tarhı yapan idare tarafından kabul edilmemesi halinde, beyanname üzerinden tarh edilen verginin ihtirazi kayıt konulan kısmının dava konusu edilebilmesini olanaklı kılarak, noksan beyanda bulunulmasını ve verginin geç tahakkuk etmesini önlemekledir. Bu nedenle ihtirazi kayıt ancak beyanname verme süresinde verilen beyannamelere konulabilir.\r\nBeyan üzerinden alınan vergilere ait matrahın ihtirazi kayıtla beyanı, beyannamenin vergi kanunlarında öngörülen zamanlarda verilmesi koşuluna bağlıdır. Beyanname verme süresi geçtikten sonra verilen beyannameye konulan ihtirazi kaydın, beyanname üzerinden yapılan tahakkuka etkisi olmadığı gibi dava açma hakkı vermesi de mümkün değildir.\r\nBu durumda, beyanname verme süresi geçtikten sonra ihtirazi kayıtla düzeltme beyannamesi verilmesi üzerine tahakkuk eden vergiye karşı dava açılmasına olanak bulunmamakta olup, Mahkemece, dava ve savunma dilekçelerine ekli beyanname ve eki belgelerde beyannamenin ihtirazi kayıtla verildiğini gösteren herhangi bir ibare ve dilekçe bulunmadığı yolunda yapılan değerlendirme yerinde görülmemekle birlikte davanın reddi yolundaki ısrar kararında sonucu itibariyle isabetsizlik görülmemiştir...\"\r\n<h2>DANIŞTAY VERGİ DAVA DAİRESİ KARARI:</h2>\r\nMÜKELLEFHABER / www.davavergi.com\r\nDanıştay Dokuzuncu Dairesinin 27/3/2014 tarihli ve E.2011/6478, K.2014/1243\r\nsayılı kararının ilgili kısmı şöyledir:\r\n“Bu hükümlerin birlikte değerlendirilmesinden, beyan olunan matrah üzerinden tarh olunan vergiye karşı mükelleflerin dava açamayacakları anlaşılmakta ise de, 2577 sayılı Idari Yargılama Usulü Kanunun 27. maddesinin 3. bendinde yer alan ve ihtirazi kayıtla verilen o beyannamelerle ilgili kural dikkate alındığında, ihtirazi kayıla verilen beyannamelere karşı da dava açılabileceği, dolayısıyla yükümlülerin beyan ettikleri matrah için ihtirazi kayıt koymalarının mümkün olduğu görülmektedir. Başka bir deyişle beyanname verilen bir dönem için mükelleflerin daha sonra ilk beyan edilen bilgileri değiştiren ikinci bir beyanname vermeleri ve verecekleri bu beyannamelere ihtirazi kayıt koyarak dava açabilme hakları saklı tutulmaktadır. Mükelleflerin kendiliklerinden yeni bir beyanname vermeleri söz konusu olmakla birlikte, çoğunlukla idarenin baskısı sonucu ikinci bir beyanname verildiği durumlarla da sık sık karşılaşılmakla, hatta verilen beyannameye dava açma hakkını saklı tutan ihtirazi kayıt konulmasına idarece izin verilmediği, aksi halde beyannamenin kabul edilmediği gözlemlenmektedir….\r\nHukukun üstünlüğü için kanunların varlığı yeterli değildir, o kanunların adalete ve hakkaniyete de uygun olması gerekir. Vergilendirme yetkisinin temel hak ve özgürlüklerle olan yakın ilgisi nedeniyle, bireylerin devlet müdahalelerinden önceden haberdar olması ve geleceğe ilişkin planlarını buna göre yapabilmeleri hukuk güvenliğinin bir gereğidir.\r\nİdare hukukunda özel hukuktan farklı olarak idarenin tek taraflı irade beyanı hukuki sonuç doğurmaya yeterli olsa da, vergi beyannamesi vermek gibi özel hukuk kişilerinin irade beyanı üzerine vergi tarh ve tahakkuk ettirilmesi şeklinde gerçekleşen idari işlemlerin tesis edildiği durumlarda özel hukuk kişilerinin irade beyanlarının her türlü sakatlıktan, iradeyi bozucu etkenlerden uzak olarak oluşması gerektiği açıktır. İrade beyanını sakatlayıcı durumların söz konusu olması halinde bu beyana dayanılarak tesis edilen idari işlemin hukuka uygun olduğundan söz edilemez.\r\nOlayda ise davalı idarece 213 sayılı Yasada belirtilen tarhiyat şekilleri ve vergi incelemesine ilişkin hükümler göz ardı edilmiş olup, mal ve hizmet alımında bulunduğu firmaların olumsuz mükellefler listesinde yer almasından dolayı davacının düzeltme beyannamesi vermek durumunda bırakıldığı anlaşılmaktadır.\r\nBu durumda davacı hakkında bir inceleme yapılmadan ve kullandığı faturaların gerçek olup olmadığı, kendisi ve fatura düzenleyicileri hakkında her yönüyle incelenerek ortaya konulmadan, kod listesinden çıkmak amacıyla verilen düzeltme beyannameleri üzerine yapılan tahakkukta ve kesilen cezada hukuka uyarlık bulunmadığından yazılı gerekçeyle davayı reddeden vergi mahkemesi kararında yasal isabet görülmemiştir...\"\r\n<h2>ANAYASA MAHKEMESİNİN 27/2/2019 GÜN VE 2015/15100 BAŞVURU NUMARALI KARAR GEREKÇESİ</h2>\r\n“ 60. Öte yandan süresinden sonra verilen düzeltme beyannamesine ihtirazi kayıt koyarak dava açmak isteyen başvurucuların durumları, süresinden sonra pişmanlıkla verdiği beyanname üzerine dava açmak isteyen mükelleflerden farklılık arz etmektedir. Pişmanlıkla beyanda bulunan mükellef yukarıda da belirtildiği üzere hatalı davranışını kabul etmiştir ve vergi ziyaına yol açan fiilden pişmandır. Bu hâlde dava açılması bu pişmanlık hâliyle bağdaşmamaktadır. Ancak pişmanlık hükümlerinden faydalanma yönünde bir irade göstermeden düzeltme beyanına ihtirazi kayıt koyan mükellefin dava açabilme isteğinin de hukuken korunması gerekir. Bunun nedeni mükellefin pişmanlık iradesinin olmaması ve hâlâ tereddüde düştüğü ya da Vergi İdaresinin düzeltme talebine konu olan hususun hukuken tartışılır hâle gelmesini istemesidir. Somut olayda ise başvurucular, herhangi bir hatalı davranışlarının varlığını kabul etmemekle birlikte alımlarına konu faturaların sahte olmadığını ve bu nedenle de söz konusu indirim unsurlarının gerçek olduğunu iddia etmektedir.\r\n\r\n61.Bu durumda pişmanlıkla verilen beyannamelere ihtirazi kayıt konularak dava açılamayacağının ileri sürülmesi pişmanlık kurumunun doğasından kaynaklanan bir sınır oluştursa da aynı iddianın süresinden sonra verilen düzeltme beyannameleri için geçerli olmadığı açıktır. Çünkü bu durumda mükellef pişmanlık beyanında bulunmamıştır. İdari bir yorumla beyanına dâhil edilmesi gereken bir matrahın bulunduğunun ya da indirimlerinden çıkarılması gereken bir faturanın olduğunun ileri sürülmesi veya fark edilmesi üzerine vergi mükellefi bu durumun hukuken tartışılır kılınmasını isteyebilmelidir. Başvurucuların idari yorumun aksi yönünde oluşan bir iddiası vardır ve bu iddianın tartışılabilirliğinin hukuken korunması gerekir.\r\n66. Sonuç olarak başvurucular, mülkiyet haklarına müdahale teşkil eden vergilendirme işlemlerinin yargı yoluyla denetlenebilmesi imkânına sahip olamamışlardır. Dolayısıyla derece mahkemelerinin 213 sayılı Kanun\'un 378. maddesinin ikinci fıkrasında düzenlenen hukuk kuralını, düzeltme beyannamesine ihtirazi kayıt konulmasının dava açma hakkı vermeyeceği şeklinde yorumlaması -sürecin bütününe bakıldığında- başvurucuların, müdahalenin hukuka aykırı olduğuna yönelik olarak iddia ve itirazlarını etkin bir biçimde sunamaması sonucuna yol açmıştır. Buna göre somut olayda mülkiyet hakkının öngördüğü usul güvencelerinin sağlanamamasından dolayı müdahalenin başvuruculara şahsi olarak aşırı bir külfet yüklediği, başvurucuların mülkiyet hakkının korunması ile müdahalenin kamu yararı amacı arasında olması gereken adil dengenin başvurucular aleyhine bozulduğu sonucuna ulaşılmıştır. Başvurucuların mülkiyet haklarına yapılan müdahale ölçüsüzdür.\r\nMÜKELLEFHABER / www.davavergi.com\r\n<h2>SONUÇ</h2>\r\nAnayasa Mahkemesinin Bireysel Başvuru üzerinde verdiği 27/2/2019 gün ve 2015/15100 Başvuru Numaralı Kararıyla, ihtirazi kayıtla verilen düzeltme beyannamelerini pişmanlıkla verilen beyannamelerden ayrı hukuki durumda oldukları kabul edilerek, ihtirazi kayıtlar üzerine verilen beyannameler sonrasında açılan vergi davalarında, Vergi Mahkemelerince işin esasına girilmeden, “yasal süreler geçtikten sonra verilen KDV düzeltme beyanlarına konulan ihtirazi kayıtların beyannameler üzerinden tahakkuk ettirilen vergiye bir etkisinin bulunmadığı” gerekçesiyle verilen davanın reddi kararlarının, “mülkiyet haklarına müdahale teşkil eden vergilendirme işlemlerinin yargı yoluyla denetlenebilmesi imkânına sahip olamadığı” gerekçesiyle hak ihlali görmüş ve yeniden yargılama yapılmak üzere dosyanın Vergi Mahkemesine gönderilmesine karar vermiştir.\r\nŞüphesiz hukuka uygun idare ilkesinin hayata geçirilmesi için vergi dairesi işlemlerinin vergi yargısı denetiminde olması çok önemlidir. Vergi idarelerinin çeşitli yaptırım uygulamalarıyla karşılaşmamak için düzelme beyannamesi vermek ve buna ihtirazi kayıt koymak durumunda kalan mükelleflerin açmış oldukları vergi davalarında Vergi Mahkemelerince işin esasına girilerek, indirim konusu yapılan faturaların sahte olup olmadıkları değerlendirilerek karar verilmesi hem hukuka hem de mükelleflerin mülkiyet haklarına daha uygun düşecektir.\r\n<h3 style=\"text-align: right;\">Sorularınız için:davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','ANAYASA MAHKEMESİ İHTİRAZİ KAYITLA VERİLEN DÜZELTME BEYANNAMELERİNE KARŞI AÇILAN VERGİ DAVALARININ VERGİ MAHKEMELERİNCE REDDEDİLMESİNİ  MÜLKİYET HAKKININ İHLALİ GÖRDÜ!','','publish','closed','open','','ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu','','','2019-08-06 17:20:56','2019-08-06 14:20:56','',0,'http://www.davavergi.com/?p=272',0,'post','',0),
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(275,1,'2019-04-08 13:02:00','2019-04-08 10:02:00','T.C. D A N I ŞT A Y Vergi Dava Daireleri Kurulu’nun 13.12.2017 Esas No: 2017/368 Karar No : 2017/626 SAYILI KARARI\r\nVergi Usul Kanununun, vergi incelemesine ilişkin kurallarına aykırı olarak gerçekleştirilen yöntemler kullanılarak elde edilen veriler doğrultusunda düzenlenen vergi inceleme raporu uyarınca yapılan tarhiyat hukuka aykırıdır.\r\n','T.C. D A N I ŞT A Y Vergi Dava Daireleri Kurulu’nun 13.12.2017 Esas No: 2017/368 Karar No : 2017/626 SAYILI KARARI','','publish','closed','open','','t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari','','','2019-04-08 13:02:00','2019-04-08 10:02:00','',0,'http://www.davavergi.com/?p=275',0,'post','',0),
(276,1,'2019-04-08 13:01:53','2019-04-08 10:01:53','indir','indir','indir','inherit','closed','closed','','indir-11','','','2025-01-09 14:00:45','2025-01-09 11:00:45','',275,'http://www.davavergi.com/wp-content/uploads/2019/04/indir.jpg',0,'attachment','image/jpeg',0),
(279,1,'2019-04-22 14:07:36','2019-04-22 11:07:36','MÜKELLEFHABER / www.davavergi.com\r\nGİRİŞ\r\nVergi Usul Kanunun 359. maddesinde, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belge olarak tanımlanmıştır.\r\nBu tanımdan, gerçek durumu olduğu gibi yansıtmayan belgelerin sahte fatura olarak değerlendirileceğini anlamak gerekmektedir. Sahte fatura, mükellefler arasında “naylon fatura” olarak ta adlandırılmaktadır.\r\n213 sayılı Vergi Usul Kanununda 2013 yılında yapılan düzenlenme ile sahte belge düzenleme nedeniyle mükellefiyet kaydı silinenlere yeniden işe başlamaları durumunda diğer mükelleflerden farklı şekilde “teminat uygulaması” getirilmiştir.\r\nSahte belge düzenleme ve kullanma fiili ağır vergisel ve cezai müeyyidelere rağmen halen önlenemeyen bir durumdur. Teminat uygulamasının temel amacı da sahte belge düzenlemenin önüne geçilmesidir.\r\nMÜKELLEFHABER / www.davavergi.com	\r\nMEVZUAT\r\n213 sayılı Vergi Usul Kanunun 153/A maddesinin birinci fıkrasında;\r\n“Başkaca bir ticari, zirai ve mesleki faaliyeti olmadığı halde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiğinin vergi incelemesine yetkili olanlarca düzenlenen rapor ile tespit edilmesi ve mükellefiyet kaydının devamına gerek görülmediğinin raporda belirtilmesi üzerine işi bırakmış addolunan ve mükellefiyet kayıtları vergi dairesince terkin edilenlerden, serbest meslek erbabının, şahıs işletmelerinde işletme sahibinin, adi ortaklıklarda ortaklardan her birinin, ticaret şirketlerinde; şirketin, kanuni temsilcilerinin, yönetim kurulu üyelerinin, şirket sermayesinin asgari % 10\'una sahip olan gerçek veya tüzel kişilerin ya da bunların asgari % 10 ortağı olduğu veya yönetiminde bulundukları teşebbüslerin, tüzel kişiliği olmayan teşekküllerde bunları idare edenlerin veya düzenlenen raporda fiillerin işlenmesinde bilfiil bulundukları tespit edilenlerin işe başlama bildiriminin alınması halinde, bunlar adına mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyeti terkin edilenlerin tüm vergi borçlarının ödenmiş ve 6183 sayılı Kanunun 10 uncu maddesinin birinci fıkrasının (1), (2) ve (3) numaralı bentlerinde sayılan nev\'iden 75.000  Türk Lirasından (490 Sıra No.lu V.U.K Genel Tebliği ile 1.1.2018\'dan itibaren 100.000 -TL) ve düzenlenmiş olan sahte belgelerde yer alan toplam tutarın % 10\'undan az olmamak üzere teminat verilmiş olması şarttır.” Hükmü yer almaktadır.\r\n478 sıra nolu Vergi Usul Kanunu Genel Tebliğinde uygulamaya ilişkin bir takım açıklamalara yer verilmiştir.\r\nTEMİNAT UYGULAMASININ KAPSAMI\r\nYapılan yasal düzenleme uyarınca teminat uygulamasının kapsamında şunlar yer almaktadır;\r\n1-Mükellefiyet kayıtları re’sen terkin edilen gerçek/tüzel kişiler ve tüzel kişiliği olmayan teşekküller ile bunlarla ilişkili sayılanlar:\r\n- Serbest meslek erbabı olması durumunda kendisi,\r\n- Şahıs işletmesi (193 sayılı Kanun uyarınca elde etmiş oldukları ticari kazançları gerçek veya basit usulde vergilendirilen gerçek kişiler ile zirai kazançları gerçek usulde vergilendirilen çiftçiler tarafından işletilen işletmeler) olması durumunda sahibi,\r\n- Adi ortaklık olması durumunda ortaklardan her biri,\r\n- Ticaret şirketi olması durumunda şirketin kendisi, kanuni temsilcileri, yönetim kurulu üyeleri, söz konusu şirketin asgari % 10 ve üzeri hissesine sahip olan gerçek veya tüzel kişiler ya da zikredilen tüm bu kişilerin asgari % 10 ve üzeri hisseye sahip olduğu veya yönetiminde bulundukları teşebbüsler,\r\n- Tüzel kişiliği olmayan teşekkül olması durumunda bunları idare edenler,\r\n\r\n2-Gerçek ve tüzel kişiler ile tüzel kişiliği olmayan teşekküllerin; mükellefiyeti bulunan adi ortaklık, ticaret şirketi ve tüzel kişiliği olmayan teşekkül ortağı, kanuni temsilcisi veya idarecisi olması, bunları devralması, kısmen veya tamamen bunlara devrolunması hali,\r\n3- Vergi Usul Kanunu 359. Maddesi kapsamında sahte belge düzenleme suçunu işleyenler,\r\n4- Sahte Belge Düzenlenmesine iştirak eden 3568 Sayılı Kanun Kapsamında Faaliyette Bulunan Meslek Mensupları\r\nMÜKELLEFHABER / www.davavergi.com\r\nUYGULAMADA YAŞANAN SORUNLAR\r\nBir mükellef hakkında sahte belge düzenleme nedeniyle bir belirti olması durumunda vergi incelemesine yetkili olanlar tarafından vergi incelemesi yapılmakta ve olayın niteliğine göre vergi tekniği, vergi suçu ve vergi inceleme raporları düzenlenmektedir. Bu raporların düzenlenmesinden sonra sahte belge düzenlendiği yönünde tespitler yapılmışsa gerekli tarhıyatlar resen yapılmakta ve daha sonra söz konusu mükellefin mükellefiyet kaydı vergi dairesince resen silinmektedir.\r\nMükelleflerden teminat istenebilmesi için iki temel şartın gerçekleşmesi gerekmektedir. Bunlardan birincisi, sahte belge düzenleme fiilinin işlendiğinin, mükellef nezdinde yürütülen vergi incelemesi neticesinde düzenlenen raporla tespit edilmiş olması; ikincisi ise tarh edilen vergi ile kesilen cezaların kesinleşmiş olmasıdır.\r\n213 sayılı Kanunun 153/A maddesi kapsamında kesinleşmeden maksat, tarh edilen vergi ile kesilen cezaların idari yargı mercileri(vergi mahkemesi) nezdinde dava konusu yapılmaması veya dava konusu edilmesi neticesinde tüm olağan kanun yollarının tüketilmesiyle uygun bulunmak suretiyle kesinleşmesidir.\r\nAncak, uygulamada bazı durumlarda hakkında sahte fatura düzenleme tespiti yapılan mükelleflere usulüne uygun tebliğ işlemleri yapılmadan yani hukuki anlamda kesinleşme yapılmadan teminat isteme yazılarının mükelleflere gönderildiği görülmektedir. Şayet mükellefler hakkında bu şekilde tesis edilen işlemler varsa, vergi yargısı nezdinde dava konusu yapmalarının lehlerine olabileceğini hatırlatırız.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n','SAHTE BELGE DÜZENLEME GEREKÇESİYLE MÜKELLEFİYETİ SİLİNENLERDE TEMİNAT UYGULAMASI','','publish','closed','open','','sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi','','','2019-04-24 15:56:04','2019-04-24 12:56:04','',0,'http://www.davavergi.com/?p=279',0,'post','',0),
(280,1,'2019-04-22 14:07:24','2019-04-22 11:07:24','indir (1)','indir (1)','indir (1)','inherit','closed','closed','','indir-1-6','','','2025-01-09 14:00:55','2025-01-09 11:00:55','',279,'http://www.davavergi.com/wp-content/uploads/2019/04/indir-1-1.jpg',0,'attachment','image/jpeg',0),
(283,1,'2019-04-24 16:49:48','2019-04-24 13:49:48','\r\nYARGITAY 11. CEZA DAİRESİ DAİRESİNİN   20.12.2018 GÜN VE   2016/5880 E.  ,  2018/10767 K. SAYILI KARARI\r\nSAHTE FATURA DÜZENLEME SUÇUNUN TESPİTİ İÇİN;\r\n1-FATURAYI DÜZENLEYEN ŞİRKETE AİT MAL VE PARA AKIŞINI GÖSTEREN SEVK VE TAŞIMA İRSALİYELERİNİN, TESLİM VE TESELLÜM BELGELERİNİN, BEDELİNİN ÖDENDİĞİNE İLİŞKİN TİCARİ TEAMÜLE UYGUN VE KANITLAMA YETERLİLİĞİ OLAN BANKA HESAPLARININ VE KASA MEVCUDUYLA UYUMLU GEÇERLİ BELGELERİN OLUP OLMADIĞININ ARAŞTIRILMASI, \r\n2- DAHA SONRA, FATURALARI DÜZENLEYEN ŞİRKET İLE KULLANAN ŞİRKET VE KİŞİLERİN TİCARİ DEFTERLERİ VE BELGELERİ ÜZERİNDE KARŞILIKLI BİLİRKİŞİ İNCELEMESİ YAPTIRILMASI,\r\nSONUCUNA GÖRE TÜM DELİLLER BİRLİKTE TARTIŞILARAK SANIĞIN HUKUKİ DURUMUNUN BELİRLENMESİ GEREKMEKTEDİR.\r\n','SAHTE FATURA DÜZENLEME SUÇUNUN TESPİTİNE YÖNELİK YARGITAY KARARI','','publish','closed','open','','sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari','','','2019-04-24 16:49:48','2019-04-24 13:49:48','',0,'http://www.davavergi.com/?p=283',0,'post','',0),
(286,1,'2019-05-06 12:12:36','2019-05-06 09:12:36','Sorularınız İçin: vergiihtilaflari@gmail.com\r\n\r\nVERGİ HUKUKUNDA TEMİNAT UYGULAMASI -I\r\nI- GİRİŞ\r\nVergi hukukunda teminat ve teminatın değerlenmesi ile ilgili hususlar 6183 Sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanununun 10 ve 11 maddesinde düzenlenmiştir. \r\nBu makalemizde, vergi hukukunda teminat olarak gösterilecek değerlerin neler olduğu, kimlerin hangi durumlarda teminat isteyebileceği ve teminat işlemlerinde neler yapılacağı ile teminatın paraya çevrilmesi ve teminatın çözümünün (teminatın serbest bırakılmasının) nasıl olacağı hususlarına değinilecektir. \r\nTeminat, amme idaresinin ileride doğabilecek risklere karşı alacağını güvence altına almaya dönük bir koruma tedbiridir. Esas itibarıyla teminat, amme alacağını güvence altına almak üzere usul kanunları ile vergi kanunlarında belirtilen hallerde istenir. Teminat gösterme belirli şartların oluşması ile birlikte hem amme borçlusunu hem de amme alacaklısını koruyan bir husustur. Ayrıca, teminat gösterme amme borçlusunun iradesine bağlıdır. Teminat gösterme cebri bir işlem değil mükellefin hak ve menfaatine olup aksi eylem cebri işleme tabidir.\r\nMÜKELLEFHABER / www.davavergi.com\r\nII- TEMİNAT GÖSTERİLEBİLECEK DEĞERLER\r\n6183 Sayılı Kanunun 9 uncu maddesinde sayılan durumların varlığı halinde teminat istenmesi mucip hale gelmektedir. Buna göre, 10 uncu madde de sayılan değerlerden birini gösterme kudretinde olanlar bunlardan herhangi birini, 10 uncu madde de sayılan değerlerden birini sağlayamayanlar ise 11 inci madde de sayılan muteber bir şahsı teminat olarak kefil gösterebilirler.\r\n6183 sayılı Kanunun 10 uncu maddesine göre aşağıdaki değerler mutlak olarak teminat hükmünde olup tahsil dairesi bunları alıp almamakta serbest değildir.\r\n- Para,\r\n- Bankalar ve katılım bankalarınca verilen süresiz teminat mektupları,\r\n- Hazine Müsteşarlığınca ihraç edilen Devlet iç borçlanma senetleri veya bu senetler yerine düzenlenen belgeler (Nominal bedele faiz dahil edilerek ihraç edilmiş ise bu işlemlerde anaparaya tekabül eden satış değerleri esas alınır.),\r\n- Hükümetçe belli edilecek Milli esham ve tahvilat “Bu esham ve tahvilat, teminatın kabul edilmesine en yakın borsa cetvelleri üzerinden % 15 noksanıyla değerlendirilir.”\r\n- İlgililer veya ilgililer lehine üçüncü şahıslar tarafından gösterilen ve alacaklı amme idarelerince haciz varakalarına müsteniden haczedilen menkul ve gayrimenkul mallar \r\nteminat olarak kabul edilebilir. Bu sayılan değerlerden birini sağlayamayanlar ise muteber bir şahsı teminat olarak kefil gösterebilirler.\r\nTeminatın sonradan tamamen veya kısmen değerini kaybetmesi veya borç miktarının artması halinde; amme borçlusundan teminatın tamamlanması veya yerine başka teminat gösterilmesi istenir. Borçlu verdiği teminatı kısmen veya tamamen aynı değerde başkalarıyla her zaman değiştirebilir.\r\n1. Para\r\n6183 Sayılı Kanunun 10 uncu maddesinde herhangi bir ayırıma tabi tutulmadan “para” teminat gösterilebilecek değerler arasında gösterilmiştir. Türk Parası Kıymetini Koruma Hakkındaki 32 Sayılı Kararın 2 inci maddesinde Türk Parası, Türkiye Cumhuriyeti kanunlarına göre Türkiye’de tedavülde bulunan veya tedavülden kaldırılmış olsa bile değiştirme süresi dolmamış olan paraları, döviz (kambiyo) ise, efektif dahil yabancı parayla ödemeyi sağlayan her nev’i hesap, belge ve vasıtaları ifade eder.\r\nMadde metninin lafzında para, tedavüldeki Türk Lirası ve/veya döviz olarak nitelendirilmemiştir. Görüleceği üzere 6183 sayılı kanunda teminat olarak gösterilebilecek değerlerden birincisi genel bir ifade ile para olarak telaffuz edilmiş olup“para” ifadesinin hem tedavüldeki Türk Lirası hem döviz olarak ifade edilen yabancı paraları kapsaması gerekir. Ancak her yabancı parayı bu kapsamda değerlendirmemek gerekir. Konvertibilite özelliği olan ve serbest döviz piyasasında diğer yabancı paralara ve altına dönüşebilme özelliğinin aranılması gerekir. Aksi durumda teminat olarak alınacak yabancı para serbest piyasa şartlarında karşılık bulamayacak ve Türk parasına dönüşemediği için teminatın alınma sebebi olan amme alacağının korunması amacı gerçekleşmeyecektir.\r\n2. Teminat Mektupları\r\nTeminat mektubu, resmi kurum ve kuruluşlara, diğer gerçek ve tüzel kişilere hitaben, belirli bir edimin ya da taahhüdün, belirlenen sürede ve şartlar uyarınca yerine getirileceğini taahhüt eden, yerine getirilmez ise söz konusu taahhüt bedelinin banka tarafından ödeneceğini garanti altına alan belgedir.\r\nBununla edimi borçlu tarafından zorunlu olan bir borç, üçüncü bir şahıs tarafından alacaklıya karşı sorumlu tutulacağı tutar belirlenmek suretiyle yazılı şekilde te’min edilir. Bu şekilde bankaların, borçluların borçlarını alacaklı tahsil dairesine karşı ödemeyi te’min ettiklerine dair borç miktarı ve ödeme süresi belirtilmek suretiyle verdikleri yazılı belgeye teminat mektubu denir. Teminat mektubunun düzenlenmesinde kendisine hitaben banka tarafından teminat mektubu verilen kişiye (6183 kapsamında amme alacaklısı) muhatap; bankanın lehine gayri kredi açtığı, teminat mektubu verdiği borçluya da lehtar denilir.\r\n6183 Sayılı Kanunun 10 maddesinin ikinci bendine göre, bankalar tarafından verilen süresiz teminat mektupları teminat hükmünde sayılan değerlerden sayılmıştır.\r\nGümrük Kanunu’nun 205 inci maddesi, “Gümrük vergileri için kabul edilecek teminatlar ile bunların değerlendirilmesi 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun hükümlerine tabidir.” der. Gümrük Yönetmeliği’nin 495 inci maddesinde ise, gümrük işlemleri sırasında teminat alınmasına gerek görülen hallerde bankalar tarafından verilen süresiz teminat mektuplarının teminat olarak idarece kabul edileceği hüküm altına alınmıştır.\r\n5411 sayılı Bankacılık Kanununun 48 inci maddesi kapsamında teminat mektupları, kredi olarak kabul edilen işlemler arasında sayılmış olup, anılan Kanunun 4 üncü maddesinde, her cins ve surette kredi verme işlemleri Bankaların faaliyet konuları arasında zikredilmiştir. Bankacılık Kanunu’nun 3 üncü maddesinde, “bankalar” deyimi, mevduat bankaları, katılım bankaları ile kalkınma ve yatırım bankalarını kapsayacak şekilde tanımlanmıştır.\r\n3. Devlet İç Borçlanma Senetleri\r\nHazine Müsteşarlığı tarafından ihraç edilen Devlet İç Borçlanma Senetleri (DİBS), vade sonuna kadar elde tutulduklarında belirli bir getiriyi garanti ederler. Vadesi 1 yıldan az olan DİBS’ler Hazine Bonosu, vadesi 1 yıl ya da daha uzun olanlar Devlet Tahvili olarak tanımlanır.\r\n4749 Sayılı Kamu Finansmanı ve Borç Yönetimin Düzenlenmesi Hakkında Kanunun 3 üncü maddesinde yapılan tanımlara göre Hazine bonosu, ihraç edildikleri tarih itibarıyla vadeleri bir yıldan kısa olan (364 güne kadar) Devlet iç borçlanma senetlerini, Devlet tahvili ise ihraç edildikleri tarih itibarıyla bir yıl (364 gün) ve daha uzun vadeli Devlet iç borçlanma senetleri olarak tanımlanmaktadır.\r\nTürkiye Cumhuriyeti adına Devlet iç borcu ve Devlet dış borcu almaya, Hazine geri ödeme garantisi, Hazine karşı garantisi vermeye ve verilen garantilerin şartlarında değişiklik yapmaya, hibe almaya, dış finansman imkânlarını dış borcun devri, dış borcun ikrazı, dış borcun tahsisi yoluyla kullandırmaya ve yeni malî yükümlülük yaratmaya, bu borç ve yükümlülükler ile bunlardan kaynaklanan Hazine alacaklarını yönetmeye Bakan yetkilidir. Bakan bu yetkisini ve bu Kanun ile kendisine verilen görevlerin yerine getirilmesine ilişkin yetkilerinden uygun gördüklerini ilgili bütçe yılında geçerli olmak üzere Müsteşarlığa devredebilir.\r\nDevredilen bu yetki çerçevesinde Hazine Müsteşarlığı tarafından ihraç edilen DİBS (hazine bonosu ve devlet tahvili) elinde bulunduran amme borçlusu borcu karşılığında gösterdikleri bu değerler teminat hükmünde sayılırlar.\r\nBunun yanında Anonim şirketler tarafından 1 yıldan uzun vadeli olarak ihraç edilen borçlanma senetleri “özel sektör tahvili” olarak adlandırılmaktadır. Kamu borçlanma aracı dışındaki tahvillerin ihracı, Sermaye Piyasası Kurulu düzenlemelerine tabidir. Halka arz edilerek satılabileceği gibi, halka arz edilmeksizin nitelikli yatırımcılara da satılabilirler. Ancak 6183 sayılı Kanunun 10 uncu maddesi uyarınca anonim şirketler tarafından ihraç edilen tahvillerin teminat olarak kabul edilmesi mümkün değildir.\r\n4. Milli Esham ve Tahvilat\r\nHükümetçe belli edilecek milli esham ve tahvilat 6183 sayılı Kanunun 10 uncu maddesi uyarınca teminat olarak gösterilebilir. Ancak “Bu esham ve tahvilat, teminatın kabul edilmesine en yakın borsa cetvelleri üzerinden % 15 noksanıyla değerlendirilir.”\r\nEsham hisse senedi anlamına gelmektedir. Tahvilat ise borç senedi anlamında kullanılmıştır. Ancak bunların 6183 sayılı Kanunun uygulanması bakımından teminat olarak kabul görmesi için hükümet tarafından belirlenmiş olması şarttır.\r\n5. Haczedilen Menkul ve Gayrimenkul Mallar\r\n6183 Sayılı Kanunun 10 uncu maddesinin 5 numaralı bendine göre, amme borçlusunun gerek kendisinin ve gerekse amme borçlusu lehine üçüncü şahıslar tarafından gösterilen ve alacaklı amme idaresince haciz varakasına müsteniden haczedilen menkul ve gayrimenkul mallar teminat hükmündedir.\r\nMenkul ve gayrimenkul malların teminat hükmünde kabul edilebilmesi için kanun koyucu bazı şekil şartları öngörmüştür. 6183 sayılı Kanunun yukarıda yer verilen 10’uncu maddesi uyarınca, gayrimenkuller ve menkul malların teminat fonksiyonunu ifa edebilmeleri, haciz varakasına müsteniden haczedilmeleri ile mümkündür. Burada kanun koyucu menkul ve gayrimenkul malların teminat fonksiyonunu ifa edebilmeleri, haciz varakasına müsteniden haczedilmeleri ile mümkündür. Bu malların teminat olarak kabulü istemini içeren dilekçe “teminat senedi” olarak kabul edilemez.\r\nBunun yanından ilgililer lehine üçüncü kişilerde menkul ve gayrimenkul mallarını teminat olarak göstermeleri halinde de bu malların öncelikle haciz varakasına bağlanması gerekir. Üçüncü şahıslar tarafından teminat gösterildiğinde üçüncü şahsın kendisine ait malı başkasının borcuna karşılık teminat gösterdiğine dair açık muvafakatı olması şarttır.\r\nTaahhütname ile muvafakatı açık olan üçüncü kişinin asıl borçlu lehine yapmış olduğu bu işlem neticesinde asıl amme borçlusunun vadesinde borcunu ödememesi halinde üçüncü kişilerin teminat olarak gösterildikleri mallar satılarak paraya çevrilir.\r\n6. Şahsi Kefalet\r\n6183 sayılı Kanunda kefalet veya şahsi kefalet tanımı yapılmış değildir. Kefalet kelime olarak şahsen teminat anlamına gelmektedir. Esas olarak özel hukuku ilgilendiren bu kavram anlamını Borçlar hukukunda bulmaktadır.\r\nKefalet sözleşmesi, Türk Borçlar Kanununun 581 inci maddesinde tanımlanmış olup, kefilin alacaklıya karşı, borçlunun borcunu ifa etmemesinin sonuçlarından kişisel olarak sorumlu olmayı üstlendiği sözleşmedir. Kefalet sözleşmesi, mevcut ve geçerli bir borç için yapılabilir.  Kefalet sözleşmesi, yazılı şekilde yapılmadıkça ve kefilin sorumlu olacağı azamî miktar ile kefalet tarihi belirtilmedikçe  geçerli olmaz. Kefilin, sorumlu olduğu azamî miktarı, kefalet tarihini ve müteselsil kefil olması durumunda, bu sıfatla veya bu anlama gelen herhangi bir ifadeyle yükümlülük altına girdiğini kefalet sözleşmesinde kendi el yazısıyla belirtmesi şarttır.\r\nŞahsi kefalet, 6183 sayılı Kanun’un 11 inci maddesinde özel olarak düzenlenmiş olup; “10 uncu maddeye göre teminat sağlayamayanlar muteber bir şahsı müteselsil kefil ve müşterek müteselsil borçlu gösterebilir. Şahsi kefalet tespit edilecek şartlara uygun olarak noterden tasdikli mukavele ile tesis olunur. Şahsi kefaleti ve gösterilen şahsı kabul edip etmemekte alacaklı tahsil dairesi muhtardır. Amme alacağını ödeyen kefile buna dair bir belge verilir.” hükmünü içermektedir.\r\nBu maddeye göre; şahsi kefalet, alacaklı idarenin kabulüne bağlı olarak, ekonomik yönden kamu alacağını ödemeye muktedir “muteber” şahıs tarafından verilmeli, müteselsil kefalet niteliğinde olmalı ve noterden tasdikli mukavele ile tesis olunmalıdır. Mukavelenin düzenleme şeklinde olması şart olmayıp, alacaklı tahsis dairesi tarafından düzenlenen mukavelenin borçlu ve kefili tarafından imzalanıp notere tasdik ettirilmesi yeterlidir.\r\nÜçüncü şahsın kendisine ait malı başkasının borcuna karşılık teminat olarak vermek istemesi halinde, bu iradesini açık bir şekilde gösteren imzalı muvafakat yazısını tahsil dairesine bizzat getirmesi gerekmektedir.  Ancak, muvafakat yazısının bizzat üçüncü şahıs tarafından getirilmemesi halinde, üçüncü şahıs tarafından imzalanmış ve noter tarafından onaylanmış bir örneğinin tahsil dairesine gönderilmesi yeterli olacaktır.\r\nMuvafakat yazısında; alacaklı tahsil dairesinin (vergi dairesinin) ismi, borçlunun adı, soyadı/ unvanı, T.C. Kimlik/Vergi Kimlik Numarası, borcun türü, dönemi, tutarı, teminatın asli ve fer’i alacakları kapsamak üzere ve 6183 sayılı Kanunun 10 uncu maddesinin (5) numaralı bendi gereğince teminat olarak verildiği, teminat olarak gösterilen menkul ve/veya gayrimenkul malın özellikleri belirtilecek ve malın teşhisine yarayacak belge fotokopilerinin de eklenmesi gerekir.\r\nBu şekilde muvafakat yazısı alındıktan sonra, haciz varakasına istinaden mal gayrimenkul ise tapu müdürlüğüne haciz tebliğ edilmek, mal menkul mal ise haciz tutanağı ile haczedilmek ve Kanunun 82 ve 83 üncü maddelerinde gösterilen esaslar dairesinde gerekli muhafaza tedbirleri alınmak suretiyle haciz işlemleri gerçekleştirilecektir.\r\nAmme borçlusu veya borçlu lehine üçüncü şahıslar tarafından elbirliği (iştirak halinde) mülkiyetine konu gayrimenkullerin teminat olarak gösterilebilmesi için 4721 sayılı Kanunun 701 ve devamı maddeleri uyarınca diğer ortakların (maliklerin) muvafakatı gerektiğinden bu tür malların teminat olarak alımı sırasında bu hususun göz önünde bulundurulması gerekmektedir.\r\nAçıklanan şartları taşıyan amme borçlusunun kefili de 6183 sayılı Kanunun 57 inci maddesi uyarınca asıl borçlunun tabi tutulduğu usullerde takip olunmalıdır. Bir başka deyişle; hakkında takibe geçilerek ödeme emri tebliğ edilmelidir.\r\nAsıl borçlunun sonradan doğan ve daha önce verilmiş kefalet kapsamı dışında kalan vergi borcundan, taşınmazını teminat olarak gösteren ve kefil olan kimsenin sorumlu tutulmasına hukuken imkân bulunmamaktadır.\r\nBu bilgiler ışığında 6183 sayılı Kanunun 10 uncu maddesinde sayılan değerlerden birini teminat olarak sağlayamayanlar şahsi kefil gösterebilirler. Buna göre;\r\n- Şahsi kefalet 6183 Sayılı Kanun hükümlerine göre tesis edilecektir.\r\n- Şahsi kefalet tespit edilecek şartlara uygun olarak noterden tasdikli mukavele yapılması esastır.\r\n- Kefilin muteber ve ekonomik gücü olması gerekir.\r\n- Kefil, müşterek ve müteselsil borçlu olarak gösterilir.\r\n- Bütün şartlar haiz iken şahsi kefaleti kabul edip etmemekte amme idaresi serbesttir.\r\n- Amme borcunun ödenmemesi halinde kefil, asıl borçlu gibi takibe alınır.\r\n- Kefile takip, taahhüt ettiği borç kadar ile sınırlıdır.\r\n- Amme alacağını ödeyen kefile buna dair belge verilir.\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\nSorularınız İçin: vergiihtilaflari@gmail.com\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n','VERGİ HUKUKUNDA TEMİNAT UYGULAMASI','','publish','closed','open','','vergi-hukukunda-teminat-uygulamasi','','','2019-05-06 12:12:36','2019-05-06 09:12:36','',0,'http://www.davavergi.com/?p=286',0,'post','',0),
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(294,1,'2019-05-25 00:44:07','2019-05-24 21:44:07','<h1><strong>VERGİ DAVALARINDA AİHM’E BAŞVURU VE ÖRNEK KARARLAR</strong></h1>\r\nVergi ve ceza işlemlerine muhatap olan mükellefler öncelikle vergi yargısında (vergi mahkemesi, bölge idare - istinaf – mahkemesi Danıştay) vergi davası açarak vergilendirme işlerinin hukuki olmadığını iddia edebilmektedirler. Açılan vergi davalarında sonuç alamayanlar ise hak ihlali olan durumlarda Anayasa Mahkemesine bireysel başvuruda bulunmaları mümkündür.\r\n\r\nİç hukukta sonuç alınamaması halinde mükelleflerin başvuracağı bir yol ise AİHM nezdinde yapacakları başvurulardır. Bu başvurunun birinci şartı iç hukuk yollarının tüketilmiş olmasıdır.\r\n\r\nAİHM’de yapılan başvurularda hak ihlali olarak; adil yargılanma hakkı, mülkiyet hakkının ihlali, eşitlik ve ayrımcılık ilkesine aykırılık hususları iddia edilebilmektedir.\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\n<h2><strong>Örnek Karar:</strong></h2>\r\nBulves AD/Bulgaristan (B. No: 3991/03, 22/1/2009, Şğ 72-75) kararına konu olayda başvurucu mülkiyet hakkı ile bağlantılı olarak ayrımcılık yasağının ihlal edildiğini ileri sürmüştür. Başvurucu şirket, vergi makamlarınca tedarikçi firmaya KDV indirimi sağlanması hakkının kendisine tanınmaması nedeniyle ayrımcı muamele yapıldığını belirtmiştir. AİHM, KDV sisteminin finansal sürekliliğinin korunması kapsamında devletin geniş bir takdir yetkisi olduğunu ve bu alanda KDV mükelleflerinin ödeme yükümlülüklerini zorlaştıracak şekilde bu sistemin kötüye kullanılmasının önüne geçilmesi için devletlerin çeşitli tedbirler alabileceğini kabul etmiştir. Ancak bu geniş takdir yetkisine rağmen ölçülülük yönünden yapılan inceleme  sonucunda somut olayın koşulları altında tedarikçisinin faaliyetlerini takip edebilme  olanağı bulunmayan başvurucunun KDV indirimi talebinin reddedilmesi nedeniyle mülkiyet hakkının ihlaline karar vermiştir. AİHM ayrımcılık yasağı yönünden ise kabul edilebilir bulduğu başvuruda esas yönünden ayrıca bir inceleme yapılmasına gerek olmadığı sonucuna varmıştır. Faaliyetlerini takip edebilme olanağı bulunmayan başvurucunun KDV indirimi talebinin reddedilmesi nedeniyle mülkiyet hakkının ihlaline karar vermiştir. AİHM ayrımcılık yasağı yönünden ise kabul edilebilir bulduğu başvuruda esas yönünden ayrıca bir inceleme yapılmasına gerek olmadığı sonucuna varmıştır. (Kaynak: Anayasa Mahkemesi)\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\n<h2><strong>Örnek Karar:</strong></h2>\r\nAİHM\'e göre, farklı muamele nesnel ve makul bir gerekçeye sahip olmaması hâlinde ayrımcı olarak nitelendirilir. Diğer bir deyişle meşru bir amaç taşımadığı veya kullanılan araçlarla gerçekleştirilmek istenen amaç arasında makul bir orantılılık ilişkisi bulamadığı tespit edilen farklı muamele, ayrımcılık oluşturur (Fabris/Fransa [BD], B. No: 16574/ 10, 7/2/2013,ş 56). (Kaynak: Anayasa Mahkemesi)\r\n<h2><strong>Örnek Karar:</strong></h2>\r\nAndré ve Another / Fransa (no. 18603/03)\r\n\r\n24.07.2008\r\n\r\nBaşvuranlardan biri avukat, diğeri ise bir hukuk firmasıdır. Dava, başvuranların müvekkili olup vergi kaçırdığından şüphelenilen bir şirket aleyhine delil temin etmek amacıyla başvuranların ofisinin vergi müfettişleri tarafından aranması ile ilgilidir. Başvuranlar, gerçekleştirilen arama ve el koyma faaliyetinin kanuna aykırı olduğu şikayetiyle itirazda bulunmuşlardır. Bu itiraz Yargıtay tarafından reddedilmiştir.\r\n\r\nMahkeme, başvuranların müvekkili olan şirketin çalışmalarına yönelik vergi denetimi bağlamında, vergi müfettişliğinin başvuranları hedef almasının yegane nedeninin, başvuranlar her ne kadar o sırada bir suç veya müvekkilleri hesabına bir yolsuzluğa karıştığı isnadıyla yüz yüze kalmamakla birlikte, müvekkil şirketin vergi kaçırdığına dair şüphelerin teyidi adına gerekli kontrollerin yapılması ve ilgili belgelerin bulunması olduğunu kaydetmiştir.\r\n\r\nMahkeme etkili yargı denetimi olmadığı gerekçesiyle, oybirliğiyle 6. maddenin 1. Fıkrasının (mahkemeye erişim hakkı) ihlal edildiğine hükmetmiştir.\r\n\r\nMahkeme, arama ve el koyma faaliyetlerinin güdülen amaçla orantısız olduğundan bahisle, oybirliğiyle 8. maddenin ihlal edildiğine hükmetmiştir. (Kaynak: <a href=\"https://www.inhak.adalet.gov.tr\">www.inhak.adalet.gov.tr</a>)\r\n<h2><strong>Örnek Karar:</strong></h2>\r\nMÜKELLEFHABER / www.davavergi.com\r\n\r\nDanıştay Dördüncü Dairenin 6.10.2011 gün ve Esas No : 2011/5499 Karar No : 2011/6892 sayılı kararı:\r\n\r\nDayanağını oluşturan kanun hükmünün Anayasa Mahkemesi kararıyla iptal edilmiş olması nedeniyle, hukuka aykırı bulunarak kaldırılan verginin mükellefe iade edilmesinde 1 no\'lu Ek Protolün 1’inci maddesi ve Avrupa İnsan Hakları Mahkemesi kararı uyarınca faiz ödenmesi gerekmektedir. (Kaynak: Danıştay Kararlar Dergisi)\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\nSorularınız İçin: vergiihtilaflari@gmail.com','VERGİ DAVALARINDA AİHM’E BAŞVURU VE ÖRNEK KARARLAR','','publish','closed','open','','vergi-davalarinda-aihme-basvuru-ve-ornek-kararlar','','','2020-01-04 14:31:46','2020-01-04 11:31:46','',0,'http://www.davavergi.com/?p=294',0,'post','',0),
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(304,1,'2019-06-10 13:54:26','2019-06-10 10:54:26','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?\r\nGİRİŞ\r\nMükellefler tarafından en çok sorulan sorulardan birisi de “vergi dairesinden bir yazı geldi ne yapmam gerekiyor?” şeklinde karşımıza çıkmaktadır. Öncelikle belirtmek isteriz ki vergi idarelerinden gelen yazılar illaki hakkınızda olumsuz sonuç duğuran işlemler değildir. Bu nedenle öncelikle serinkanlı olunmasını ve olayın panikle karşılanmamasını öneriyoruz.\r\nHer şeyden önce vergi dairesi işlemleri birer idari işlemler olduğu için bunlar hukuka uygunluk karinesinden yararlanmakla birlikte hukuki anlamda kesin değildirler. Yani idari davaya konu olabilecek her vergisel işleme karşı vergi mahkemesinde (idari yargıda) dava açma imkanı bulunmaktadır. Yani vergi dairesinden gelen bir işlemin açılacak bir vergi davası sonucu ortadan kalkma olasılığı vardır.\r\nVERGİ İDARELERİNDEN NE TÜR TEBLİGATLAR GELİR?\r\nVergi idareleri tarafından mükelleflere veya vergilendirme işlemleri ile ilgisi olanlara çeşitli yazılar tebliğ edilmektedir. Bunların başında vergi müfettişlerince gönderilen “Defter ve Belge İbraz yazıları” gelmektedir. Ayrıca mükelleflerin doğrudan kendisi ile ilgisi olmasa da ticari ilişkide bulunduğu diğer mükelleflerle ilgili olarak “Karşıt inceleme yazıları” gelebilmektedir.\r\nÖzellikle vergi barışı dönemlerinde mükelleflerin şüpheli görülen işlemlerine karşı matrah artırımında bulunabileceğine dair “Bilgilendirme” yazıları da gönderilmektedir. Ancak, bilgilendirme yazılarının idari yargıda dava konusu edilebilecek türden kesin ve yürütülmesi zorunlu işlemler olmadığına dikkat etmek gerekir.\r\nYine vergi mükellefleri için vergi dairelerinden gelen tebligatların başında “vergi ve ceza ihbarnameleri” gelmektedir. Bu ihbarnameler genellikle mükellef hakkında yapılan bir inceleme üzerine bulunan matrah farklarının mükellefe bildirilmesi niteliğindedir.\r\nÖte yandan vergi daireleri tarafından mükelleflere “ödeme emri” tebligatlarının da gerek ilanen gerek posta yoluyla gerekse memur eliyle tebliğ edildiği görülmektedir. Ödeme emri idari anlamda kesinleşmiş vergi borçları veya kamu alacaklarının belli vadelerinde ödenmesi gerektiğini gösteren idari işlemlerdir.\r\nVERGİ DAİRESİNDEN GELEN TEBLİGATLARA KARŞI NE YAPILMALI?\r\nVergi idarelerinden gelen defter ve belge ibraz yazıları üzerine süresi içinde ilgili evrakların vergi müfettişliğine ibraza özen gösterilmelidir. Aksi halde hem vergisel hem de hürriyeti bağlayıcı cezai sonuçlar doğabilmektedir. Vergi ve ceza ihbarnameleriyle ödeme emirlerine karşı vergi dairesi nezdinde itiraz edilebilir. Ancak genellikle bu itirazlardan mükellef lehine olumlu sonuçlar çıkma olasılığı çok azdır. İhbarnamelere karşı 30 gün ödeme emirlerine karşı ise 15 gün içinde vergi mahkemesi nezdinde dava açma hakkı bulunmaktadır.\r\nBu yazımızda söz konusu tebligatlar ve itirazlarına yönelik kısa açıklamalara yer vermeye çalıştık. Ancak takdir edilmelidir ki, teknik ve hukuki bilginin yanı sıra oldukça tecrübe gerektiren bu konuların tek tek örneklendirilerek açıklanması için yeteri imkanımız bu yazı kapsamında zor olacaktır. Bu nedenle kendilerine tebligat yapılanların vergi hukuku konusunda deneyime sahip meslek mensupları, vergi danışmanları ve vergi avukatlarından destek almalarının hak kayıplarına uğranmaması açısından faydalı olacağını düşünüyoruz.\r\n\r\nNot : Yazılarımız yazarlarımıza ait kişisel görüşlere dayanmaktadır. Hiçbir kurumu bağlayıcı olarak değerlendirilemez.','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?','','trash','closed','open','','vergi-dairesinden-tebligat-geldi-ne-yapmaliyim-2__trashed','','','2025-01-11 18:48:19','2025-01-11 15:48:19','',0,'http://www.davavergi.com/?p=304',0,'post','',0),
(305,1,'2019-06-10 13:58:31','2019-06-10 10:58:31','<h1>VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?</h1>\r\n<h2>\r\nGİRİŞ</h2>\r\nMÜKELLEFHABER / www.davavergi.com\r\nMükellefler tarafından en çok sorulan sorulardan birisi de “vergi dairesinden bir yazı geldi ne yapmam gerekiyor?” şeklinde karşımıza çıkmaktadır. Öncelikle belirtmek isteriz ki vergi idarelerinden gelen yazılar illaki hakkınızda olumsuz sonuç duğuran işlemler değildir. Bu nedenle öncelikle serinkanlı olunmasını ve olayın panikle karşılanmamasını öneriyoruz.\r\nHer şeyden önce vergi dairesi işlemleri birer idari işlemler olduğu için bunlar hukuka uygunluk karinesinden yararlanmakla birlikte hukuki anlamda kesin değildirler. Yani idari davaya konu olabilecek her vergisel işleme karşı vergi mahkemesinde (idari yargıda) dava açma imkanı bulunmaktadır. Yani vergi dairesinden gelen bir işlemin açılacak bir vergi davası sonucu ortadan kalkma olasılığı vardır.\r\n<h2>\r\nVERGİ İDARELERİNDEN NE TÜR TEBLİGATLAR GELİR?</h2>\r\nVergi idareleri tarafından mükelleflere veya vergilendirme işlemleri ile ilgisi olanlara çeşitli yazılar tebliğ edilmektedir. Bunların başında vergi müfettişlerince gönderilen “Defter ve Belge İbraz yazıları” gelmektedir. Ayrıca mükelleflerin doğrudan kendisi ile ilgisi olmasa da ticari ilişkide bulunduğu diğer mükelleflerle ilgili olarak “Karşıt inceleme yazıları” gelebilmektedir.\r\nÖzellikle vergi barışı dönemlerinde mükelleflerin şüpheli görülen işlemlerine karşı matrah artırımında bulunabileceğine dair “Bilgilendirme” yazıları da gönderilmektedir. Ancak, bilgilendirme yazılarının idari yargıda dava konusu edilebilecek türden kesin ve yürütülmesi zorunlu işlemler olmadığına dikkat etmek gerekir.\r\nYine vergi mükellefleri için vergi dairelerinden gelen tebligatların başında “vergi ve ceza ihbarnameleri” gelmektedir. Bu ihbarnameler genellikle mükellef hakkında yapılan bir inceleme üzerine bulunan matrah farklarının mükellefe bildirilmesi niteliğindedir.\r\nÖte yandan vergi daireleri tarafından mükelleflere “ödeme emri” tebligatlarının da gerek ilanen gerek posta yoluyla gerekse memur eliyle tebliğ edildiği görülmektedir. Ödeme emri idari anlamda kesinleşmiş vergi borçları veya kamu alacaklarının belli vadelerinde ödenmesi gerektiğini gösteren idari işlemlerdir.MÜKELLEFHABER / www.davavergi.com\r\n<h2>\r\nVERGİ DAİRESİNDEN GELEN TEBLİGATLARA KARŞI NE YAPILMALI?</h2>\r\nVergi idarelerinden gelen defter ve belge ibraz yazıları üzerine süresi içinde ilgili evrakların vergi müfettişliğine ibraza özen gösterilmelidir. Aksi halde hem vergisel hem de hürriyeti bağlayıcı cezai sonuçlar doğabilmektedir. Vergi ve ceza ihbarnameleriyle ödeme emirlerine karşı vergi dairesi nezdinde itiraz edilebilir. Ancak genellikle bu itirazlardan mükellef lehine olumlu sonuçlar çıkma olasılığı çok azdır. İhbarnamelere karşı 30 gün ödeme emirlerine karşı ise 15 gün içinde vergi mahkemesi nezdinde dava açma hakkı bulunmaktadır.\r\n<h2>SONUÇ</h2>\r\nBu yazımızda söz konusu tebligatlar ve itirazlarına yönelik kısa açıklamalara yer vermeye çalıştık. Ancak takdir edilmelidir ki, teknik ve hukuki bilginin yanı sıra oldukça tecrübe gerektiren bu konuların tek tek örneklendirilerek açıklanması için yeteri imkanımız bu yazı kapsamında zor olacaktır. Bu nedenle kendilerine tebligat yapılanların vergi hukuku konusunda deneyime sahip meslek mensupları, vergi danışmanları ve vergi avukatlarından destek almalarının hak kayıplarına uğranmaması açısından faydalı olacağını düşünüyoruz.\r\n\r\nNot : Yazılarımız yazarlarımıza ait kişisel görüşlere dayanmaktadır. Hiçbir kurumu bağlayıcı olarak değerlendirilemez.\r\n<h3 style=\"text-align: right;\">\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\nSorularınız İçin:davavergi@gmail.com</h3>','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?','','publish','closed','open','','vergi-dairesinden-tebligat-geldi-ne-yapmaliyim','','','2020-01-04 14:10:44','2020-01-04 11:10:44','',0,'http://www.davavergi.com/?p=305',0,'post','',0),
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(308,1,'2019-06-11 11:26:27','2019-06-11 08:26:27','Vergi mükellefleri, muhasebeciler, avukatlar ve hukukçular için özel olarak hazırlanan <strong>\"Özel Usulsüzlük Cezaları E-Kitabı\"</strong>, vergi idaresi görüşleri ve vergi yargısı kararları örneklerini içeren kapsamlı bir rehber sunuyor. Bu e-kitap, özellikle özel usulsüzlük cezalarıyla ilgili 50 soru ve 50 cevabı içererek, okuyucularına detaylı bir kaynak sağlamayı hedefliyor.\n\nVergi süreçlerini daha iyi anlamak ve profesyonel çalışmalarınızda kullanabileceğiniz değerli bilgilere ulaşmak için bu e-kitap tam size göre.\n\n<strong>E-kitabımızı hemen aşağıdaki bağlantıdan indirebilirsiniz</strong>. Vergi danışmanlığı ve hukuki konularla ilgilenen herkesin faydalanmasını temenni ederiz.\n\n<a href=\"https://www.davavergi.com/wp-content/uploads/2019/06/OZEL-USULSUZLUK-CEZALARI.docx\">ÖZEL USULSÜZLÜK CEZALARI</a>\n\nVergi ile ilgili konularda uzman ekibimizle iletişime geçmek için bizimle irtibata geçebilirsiniz. Daha fazlası için danışmanlık hizmetlerimizden yararlanmayı unutmayın!','ÖZEL USULSÜZLÜK CEZALARI E KİTABIMIZ ÇIKTI!','','publish','closed','open','','ozel-usulsuzluk-cezalari-e-kitabimiz-cikti','','','2024-12-21 15:35:18','2024-12-21 12:35:18','',0,'http://www.davavergi.com/?p=308',0,'post','',0),
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(377,1,'2019-06-28 11:35:25','2019-06-28 08:35:25','<h2>ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-1</h2>\r\n<h2>GİRİŞ</h2>\r\nGelişmiş ülkeler sosyal devlet anlayışının gereği olarak engelli vatandaşlar için bazı ayrıcalıklar sağlamaktadır. Türk Vergi Sisteminde de, engelli vatandaşlar için bir çok imkan sağlanmıştır.\r\nVergi sisteminin karmaşıklığı nedeniyle birçok hususta vatandaşların doğrudan haklarını araması mümkün olmamaktadır. Özellikle, bazı haklardan yararlanabilmek için gerekli müracaatların yapılması gerektiği göz önüne alındığında bu husus önem taşır. Bu günkü yazımızda, engelli vatandaşların yararlanabileceği bazı vergisel avantajlara yer vereceğiz.\r\n<h2>ENGELLİ İNDİRİMİ İÇİN NE KADAR İŞGÜCÜ KAYBI OLMASI LAZIM?</h2>\r\n193 sayılı Gelir Vergisi Kanununun 31 inci maddesine göre; çalışma gücünün asgari %80’ini kaybetmiş bulunanlar birinci derece engelli, asgari %60’ını kaybetmiş bulunanlar ikinci derece engelli, asgari %40’ını kaybetmiş bulunanlar ise üçüncü derece engelli sayılmaktadır.\r\nÖncelikle, engelli uygulamalarından yararlanılabilmek için sağlık kurulu raporu alınması gerekmektedir. Kişilerin çalışma gücünün, asgari %40’ını kaybetmiş olduğu karara bağlanan engelli sağlık kurulu raporları, Yetkili hastanelerce düzenlenmekte Merkez Sağlık Kurulunca değerlendirilmek suretiyle vergi indirimi uygulamasında dikkate alınmaktadır.\r\n<h2>KİMLER ENGELLİLİK İNDİRİMİNDEN YARARLANIR?</h2>\r\nGelir Vergisi Kanununa göre engellilik indirimi uygulamasından;\r\n● Engelli ücretli,\r\n● Bakmakla yükümlü olduğu engelli kişi bulunan ücretli,\r\n● Engelli serbest meslek erbabı,\r\n● Bakmakla yükümlü olduğu engelli kişi bulunan serbest meslek erbabı,\r\n● Basit usulde vergilendirilen engelliler,\r\nyararlanabilir.\r\n\r\nMÜKELLEFHABER / www.davavergi.com\r\n<h2>2018 YILI İÇİN ENGELLİLİK İNDİRİMİ TUTARLARI NE KADARDIR?</h2>\r\n2018 yılı için aylık engellilik indirimi tutarları şöyledir:\r\n1. Derece Engelliler İçin (Çalışma gücünün asgari %80’ini kaybetmiş olanlar) 1.000,00 TL\r\n2. Derece Engelliler İçin (Çalışma gücünün asgari %60’ını kaybetmiş olanlar) 530,00 TL\r\n3. Derece Engelliler İçin (Çalışma gücünün asgari %40’ını kaybetmiş olanlar) 240,00 TL\r\nBu tutarlar, aylık gelir vergisi matrahından indirilir.\r\n<h2>ENGELLİLİK İNDİRİMİNDEN NASIL YARARLANILIR?</h2>\r\nEngellilik indiriminden yararlanmak isteyenler gerekli belgelerle birlikte Vergi Dairesi Başkanlığı olan illerde ilgili Grup Müdürlüğüne, Vergi Dairesi Başkanlığı olmayan illerde ise Defterdarlıklara (Gelir Müdürlüğüne), Bağımsız Vergi Dairesi bulunan ilçelerde Vergi Dairesi Müdürlüğüne, Vergi Dairesi bulunmayan ilçelerde ise Malmüdürlüklerine bir dilekçe ile başvurmaları gerekmektedir.\r\n<h2>BAŞVURU İÇİN HANGİ BELGELER GEREKMEKTEDİR?</h2>\r\nÖrneğin 1Engelli Hizmet Erbabı” nın engellilik indiriminden yararlanabilmesi için şu belgeleri dilekçesine eklemesi gerekmektedir:\r\n• Müracaat formu\r\n• Çalıştığı işyerinden alınacak çalıştığına dair işveren tarafından imzalanıp kaşelenmiş yazı\r\n• T.C. Kimlik Numarasını içerir nüfus cüzdanı fotokopisi\r\n• İlgili yönetmeliğe uygun Sağlık Kurulu Raporu olanlar için rapor aslı veya noter tasdikli örneği ya da raporu düzenlemiş olan hastanece tasdikli örneği.\r\nEngellilik indirimine ilişkin bilgilendirme yazılarımıza gelecek günlerde de yer vereceğiz.\r\nSorularınız İçin: davavergi@gmail.com\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-1','','publish','closed','open','','engellilere-saglanan-vergisel-avantajlari-1','','','2019-12-28 17:45:26','2019-12-28 14:45:26','',0,'http://www.davavergi.com/?p=377',0,'post','',0),
(378,1,'2019-06-28 11:35:19','2019-06-28 08:35:19','engellilere sağlanan vergisel avantajlar','engellilere sağlanan vergisel avantajlar','engellilere sağlanan vergisel avantajlar','inherit','closed','closed','','engellilere-saglanan-vergisel-avantajlar','','','2025-01-09 14:02:32','2025-01-09 11:02:32','',377,'http://www.davavergi.com/wp-content/uploads/2019/06/engellilere-sağlanan-vergisel-avantajlar.jpg',0,'attachment','image/jpeg',0),
(380,1,'2019-07-02 10:47:58','2019-07-02 07:47:58','<h1>MALİ TATİLİN VERGİ DAVALARINA ETKİLERİ NELERDİR?</h1>\r\nMali tatil ile birlikte gerek vergi mükelleflerine gerekse vergiye ilişkin bazı hizmetleri veren meslek mensuplarına bazı kolaylıklar getirilmiştir. Ancak, mali tatile ilişkin hükümler vergi davalarının sürelerine ilişkin düzenlemeleri de kapsadığı için vergi davalarıyla uğraşan vergi avukatları içinde önemlidir.\r\nMali tatil, her ne kadar adından mali işlemlerle ilgili bir ara verme süresini çağrıştırsa da vergi yargılamasıyla da çok yakından ilişkilidir. Mali tatil uygulaması özellikle beyanname verme bildirimde bulunma vb. gibi birçok muhasebecilik hizmetiyle yakından ilgili olduğu için bu hizmetlerin yoğunluğu nedeniyle meslek mensuplarına kısa bir nefes alma arası niteliğinde olduğunu söyleyebiliriz.\r\n<h1>MALİ TATİL NE ZAMAN?</h1>\r\n5604 sayılı Yasanın 1. Maddesine göre, her yıl temmuz ayının birinden yirmisine kadar (yirmisi dahil) malî tatil uygulanır. Haziran ayının son gününün tatil günü olması halinde, malî tatil, temmuz ayının ilk iş gününü takip eden günden başlar.\r\nBu hüküm uyarınca 1 Temmuz- 20 Temmuz 2019 dönemi mali tatildir.\r\n<h2>MALİ TATİL NELERİ KAPSAR?</h2>\r\nSon günü malî tatile rastlayan aşağıda belirtilen süreler, tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılır:\r\na) Beyana dayalı tarhiyatta, kanuni süresinde verilmesi gereken beyannamelerin verilme süreleri.\r\nb) İkmalen, re’sen veya idarece yapılan tarhiyatta, vadesi malî tatile rastlayan vergi, resim ve harçlar ile vergi cezaları ve gecikme faizlerinin ödeme süresi.\r\nc) Tarh edilen vergilere ve/veya kesilen cezalara karşı uzlaşma talep etme veya cezada indirim hükümlerinden yararlanmak amacıyla yapılacak başvurulara ilişkin süreler.\r\nd) Devamlı bilgi verme hükümleri kapsamında verilmesi gereken bilgilerin verilmesine ilişkin süreler.\r\n(3) Vergi Usul Kanunu hükümlerine göre belirli sürelerde yapılması gereken muhasebe kayıt süreleri, bildirim süreleri ve vergiyle ilgili işlemlere ilişkin dava açma süreleri malî tatil süresince işlemez. Belirtilen süreler malî tatilin bitiminden itibaren tekrar işlemeye başlar.\r\n(4) Mahkeme kararı veya Cumhuriyet Savcılıklarının talebi üzerine ya da Vergi Usul Kanunu hükümlerine göre yapılan aramalı incelemeler hariç olmak üzere, malî tatil süresince inceleme amacıyla defter ve belgelerin ibrazı talep edilemez, mükellefin işyerinde incelemeye başlanılmaz.\r\n(5) Tatil süresince, vergi ve ceza ihbarnameleri ile mahsup taleplerine yönelik olanlar hariç, bilgi isteme talepleri mükelleflere, vergi ve ceza sorumlularına bildirilmez. Ancak tatil süresi içinde gerçekleşen tebligat işlemlerinde süre, malî tatilin son gününden itibaren işlemeye başlar.\r\nGörüldüğü gibi mali tatilde, beyanname verme süreleri, ödeme süreleri, başvuru süreleri, bilgi verme süreleri, inceleme süreleri gibi son günü mali tatile rastlayan bazı süreler uzamaktadır.\r\n<h2>MALİ TATİLDE VERGİ DAVASI AÇMA SÜRESİ UZAR MI?</h2>\r\nİYUK’nun 61. Maddesinde, Bölge idare, idare ve vergi mahkemelerinin her yıl bir eylülde başlamak üzere, yirmi temmuzdan otuz bir ağustosa kadar çalışmaya ara vermektedirler. Ancak, yargı çevresine dahil olduğu bölge idare mahkemesinin bulunduğu il merkezi dışında kalan ve sadece bir idare veya bir vergi mahkemesi bulunan yerlerdeki idari yargı mercileri çalışmaya ara vermeden yararlanamazlar.\r\n\r\nYine, İYUK’nun 8. maddesi uyarınca, kanunda yazılı sürelerin bitmesi çalışmaya ara verme zamanına rastlarsa bu süreler, ara vermenin sona erdiği günü izleyen tarihten itibaren yedi gün uzamış sayılmaktadır.\r\nVergi davaları açısından mali tatil ile adli tatil süreleri çakışma göstermektedir. 20 Temmuz - 1 Eylül dönemi arası adli tatil süresidir.\r\n\r\nVergi davası açma süreleri malî tatil süresince işlemez. Bu süre malî tatilin bitiminden itibaren tekrar işlemeye başlar.\r\nMali ve adli tatil hükümleri birlikte değerlendirildiğinde 1 Temmuz- 1 Eylül dönemi arasında vergi davaları açısından işlemeyen uzunca bir süre olduğu görülmektedir.\r\n\r\nAncak, Vergi Mahkemesi kararlarına karşı yapılacak temyiz başvurularında temyiz başvuru süresi Mali Tatil nedeniyle durmaz. Nitekim Danıştay 3. Dairesinin 18.11.2015 gün ve Esas No : 2015/11248 Karar No : 2015/8282 sayılı kararı şöyledir:\r\n“5604 sayılı Mali Tatil İhdas Edilmesi Hakkında Kanunun 1\'inci maddesinde her yıl Temmuz ayının birinden yirmisine kadar mali tatil uygulanacağı, Vergi Usul Kanunu hükümlerine göre belirli sürelerde yapılması gereken muhasebe kayıt süreleri, bildirim süreleri ve vergiyle ilgili işlemlere ilişkin dava açma sürelerinin mali tatil süresince işlemeyeceği, belirtilen sürelerin mali tatilin bitiminden itibaren tekrar işlemeye başlayacağı hükme bağlanmış olup, kanunun gerekçesinde düzenlemenin amacının, 3568 sayılı Kanuna göre çalışan meslek mensuplarının, mükelleflerin vergiyle ilgili mevzuattan kaynaklanan işlemlerini takip ederken maruz kaldıkları yoğun stresten uzaklaştırılmaları olduğu belirtilmiştir.\r\n\r\nSöz konusu maddenin uygulanmasına ilişkin olarak düzenlenip, 30.6.2007 günlü 26568 sayılı Resmi Gazete\'de yayımlanan 1 Sıra No\'lu Mali Tatil Uygulanması Hakkında Genel Tebliğin \"Mali Tatil Nedeniyle İşlemeyen Süreler\" başlıklı 5\'inci maddesinin 3\'üncü bendinde, ikmalen, re\'sen ve idarece yapılmış olan tarhiyatlara karşı mükelleflerin dava açma süresinin, tarhiyata ilişkin vergi ve ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gün olduğu, dava açma süresinin mali tatile rastlaması halinde sürenin mali tatil süresince işlemeyeceği açıklanmıştır.\r\nYukarıda değinilen düzenlemelere göre, mükelleflerin vergiyle ilgili işlemlerini takip eden 3568 sayılı Kanuna tabi meslek mensuplarına yoğun şekilde ihtiyaç duyulan dönemlerde, bu meslek mensuplarının yeterli ölçüde dinlenmelerinin temin edilmesi amacıyla kanunla öngörüldüğü anlaşılan mali tatil süresince, 5604 sayılı Kanunda açıkça vergiyle ilgili işlemlere ilişkin dava açma sürelerinin işlemeyeceği kurala bağlanmış iken, benzer şekilde bir hükmün öngörülmediği temyiz başvurusuna ilişkin sürenin de işlemeyeceği sonucuna ulaşmaya olanak bulunmamaktadır.\r\n\r\nBu durumda, her yılın 1-20 Temmuz tarihleri arasında geçerli olan mali tatil süresince temyiz yoluna başvuru süresi işlemeye devam edeceğinden, Bursa ...Vergi Mahkemesinin ............ sayılı kararının davacıya 1.6.2015 gününde tebliğ edildiği, temyiz istemine ilişkin dilekçenin ise otuz günlük süre geçirildikten sonra 31.8.2015 tarihinde Bursa ... Vergi Mahkemesinde kayda geçtiği anlaşıldığından, temyiz isteminin süre aşımı nedeniyle incelenme olanağı bulunmamaktadır.”\r\n\r\nSONUÇ\r\n\r\nGörüldüğü üzere 5604 sayılı Yasa ile birlikte vergisel bazı iş ve işlemlere ilişkin olarak mükellefler ve meslek mensuplarına zaman kazandırılmaya çalışılmıştır. Mali tatil vergi dava açması süresi yönünden süre kazandırıcı bir uygulamadır. Özellikle mali tatil ve adli tatil hükümleri birlikte düşünüldüğünde dava açma süresi oldukça uzamaktadır. Ancak adli tatil açısından adli tatilin geçerli olduğu idari yargı çevrelerine oldukça dikkat edilmesi gerekir. Tabi ki, dava açma süresi dışında itiraz ve temyiz başvuruları açısından Mali Tatile ilişkin Yasada düzenleme olmadığı hususu da gözden kaçırılmamalıdır. Zaten, biz hukukçular “eşeğini sağlam kazığa bağla” ilkesinden hareketle hiçbir zaman davalarımızı son güne bırakmayız.:)\r\n\r\nSorularınız İçin: davavergi@gmail.com\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','MALİ TATİLİN VERGİ DAVALARINA ETKİLERİ NELERDİR?','','publish','closed','open','','mali-tatilin-vergi-davalarina-etkisi','','','2019-12-28 17:36:48','2019-12-28 14:36:48','',0,'http://www.davavergi.com/?p=380',0,'post','',0),
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(383,1,'2019-07-04 14:49:10','2019-07-04 11:49:10','<h1>ANAYASA MAHKEMESİ GEÇİCİ VERGİYE UYGULANAN VERGİ ZİYAI CEZASININ ANAYASAYA AYKIRI OLMADIĞINA KARAR VERDİ</h1>\r\nMÜKELLEFHABER / www.davavergi.com\r\n<h2>GİRİŞ</h2>\r\nVergi mahkemeleri görülmekte olan vergi davalarında uygulanan yasa hükmünü anayasaya aykırı görmeleri durumunda söz konusu hükmün iptali istemiyle Anayasa Mahkemesine başvuruda bulunabilmektedir. Uygulanan yasa hükmünün Anayasaya aykırı olduğuna karar verilmesi durumunda Vergi Mahkemeleri görülmekte olan vergi davasında yasal dayanağın kalmaması sebebiyle davanın kabulüne ve tarhıyat veya cezanın kaldırılmasına karar verebilmektedir.\r\n<h2>VERGİ MAHKEMESİ KARARI</h2>\r\nİstanbul 14. Vergi Mahkemesi geçici kurumlar vergisi tarhıyatına ilişkin olarak görmekte olduğu bir vergi davasında, kuralın Anayasaya aykırı olduğu kanaatine vararak Anayasa Mahkemesine başvurmuştur.\r\nİstanbul 14. Vergi Mahkemesinin iptalini istediği hüküm şöyledir:\r\n\r\n“31/12/1960 tarihli ve 193 sayılı Gelir Vergisi Kanunu’nun 22/7/1998 tarihli ve 4369 sayılı Kanun’un 52. maddesiyle değiştirilen mükerrer 120. maddesinin dördüncü fıkrasının (11/8/1999 tarihli ve 4444 sayılı Kanun’un 2. maddesiyle maddeye eklenen ikinci fıkra nedeniyle mevcut madde metninde dördüncü fıkra olarak yer almaktadır) Yapılan incelemeler sonucunda, geçmiş dönemlere ait geçici verginin % 10’u aşan tutarda eksik beyan edildiğinin tespiti halinde, eksik beyan edilen bu kısım için re’sen veya ikmalen geçici vergi tarh edilir. Mahsup süresi geçtikten sonra, kesinleşen geçici vergiler terkin edilir, ancak gecikme faizi ve ceza tahsil edilir.” hükmündeki “…ve ceza…” ibaresi.\r\nİstanbul 14. Vergi Mahkemesinin itiraz gerekçesi şu şekildedir:\r\n\r\n“Kuralla mahsup döneminin sona ermesi nedeniyle aslı aranmayan geçici vergi tutarının dikkate alınarak sadece cezanın tahsil edilmesinin öngörüldüğü, vergi ziyaı cezasının uygulanmasının idari ve yargısal yoruma dayandığı, bu konuda kanuni bir belirsizliğin bulunduğu, geçici verginin zamanında tahakkuk ettirilmediğinin veya eksik tahakkuk ettirildiğinin mahsup döneminin sona ermesinin ardından tespit edilmesi hâlinde ticari kazanç ve serbest meslek kazancı sahibi mükelleflerin hem geçici vergi bakımından hem de gelir vergisi bakımından ayrı ayrı vergi ziyaı cezalarına maruz kaldıkları, bu itibarla anılan mükelleflerin diğer gelir vergisi mükelleflerine göre daha ağır bir şekilde ve bir fiil nedeniyle birden fazla cezalandırıldıkları, mahsup döneminin bitiminden sonra vergi incelemesine tabi tutulan geçici vergi mükellefleri ile mahsup dönemi sona ermeden vergi incelemesine tabi tutulan mükellefler arasında da cezalandırılma yönünden bir eşitsizlik yaratıldığı, anılan nedenlerle kuralın suç ve cezaların kanuniliği, aynı fiil nedeniyle birden fazla yargılanmama ve cezalandırılmama ile eşitlik ilkeleriyle bağdaşmadığı belirtilerek Anayasa’nın 10. ve 38. maddelerine aykırı olduğu ileri sürülmüştür.”\r\n\r\nİstanbul 14. Vergi Mahkemesi özetle, mükelleflerin hem geçici vergi bakımından hem de gelir vergisi bakımından ayrı ayrı vergi ziyaı cezalarına maruz kalmalarının Anayasaya aykırı olduğu görüşündedir.\r\n<h2>ANAYASA MAHKEMESİ KARARI</h2>\r\nOysa, Anayasa Mahkemesi, 14/3/2019 tarih ve E:2019/16, K: 2019/15 sayılı kararıyla ve aşağıda yer alan gerekçe ile iptal istemini reddetmiştir:\r\n\r\n“Geçici vergi, gelir elde eden mükellefler arasında verginin ödeme zamanının farklılığından doğan eşitsizlikleri ortadan kaldırmak ve devletin vergi alacağına cari yılda kavuşarak enflasyon nedeniyle oluşabilecek zararını gidermek amacıyla öngörülmüştür. İtiraz konusu kuralda resen ya da ikmalen tarh edilen ve mahsup dönemi geçtikten sonra kesinleşen geçici verginin terkin edileceği ancak cezanın tahsil edileceği belirtilmiştir. Ceza, geçici verginin kanunda gösterilen süresi içinde ve eksiksiz tahakkuk ettirilmesi ile gelir vergisinde cari yılda ödemeye dayalı vergilendirme sisteminin devamlılığının sağlanması amacıyla öngörülmüştür. Ayrıca söz konusu cezanın, mükellefin veya sorumlunun vergilendirme ile ilgili ödevlerini eksik yerine getirmesi sebebiyle verginin eksik tahakkuk ettirilmesinden doğan vergi ziyaı suçunun işlenmesini ve yaygınlaşmasını önlemeye elverişli bir yaptırım olmadığı söylenemez. Geçici verginin öngörülmesine ilişkin mali, hukuki ve ekonomik amaçlar gözönünde bulundurulduğunda geçmiş dönemler için yapılan inceleme sonucunda ziyaa uğratılan gelir vergisi için kesilen cezanın yanında eksik tahakkuk ettirilmesi suretiyle işlenen vergi ziyaı suçu nedeniyle geçici vergi yönünden de cezai tedbire başvurulmasının ağır ya da orantısız olduğu da savunulamaz. Bu itibarla kanun koyucunun takdir yetkisi kapsamında öngörmüş olduğu söz konusu cezai tedbirde hukuk devleti ilkesiyle çelişen bir yön bulunmamaktadır.”\r\nAnayasa Mahkemesi özetle, yasa kuralının cari yılda ödemeye dayalı vergilendirme sisteminin devamlılığının sağlanması itibarıyla yerinde olduğuna karar vermiş ve hükmü Anayasaya aykırı görmemiştir.\r\n<h2>SONUÇ</h2>\r\nBilindiği üzere, geçici vergi hesap dönemleri itibarıyla hesaplanıp ödenen ve yıllık gelir/kurumlar vergisine mahsup edilen bir vergidir. Bu itibarla, haklarında hesap dönemi kapandıktan sonra yapılan vergi incelemeleri üzerine yapılan tarhıyatlarda hem geçici vergi hem de gelir vergisi için vergi ziyaı cezası hesaplanmaktadır. Bu durum hem hukuka hem de mükerrer vergilendirme ilkelerine aykırıdır. Ancak söz konusu karara katılmamakla birlikte Anayasa Mahkemesi kararları hem idare hem de yargı organlarını bağlayıcı niteliktedir. Konunun AİHM’ne taşınmasının faydalı olacağı kanaatindeyiz.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','GEÇİCİ VERGİYE UYGULANAN VERGİ ZİYAI CEZASI ANAYASAYA AYKIRI MIDIR?','','publish','closed','open','','anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi','','','2019-08-06 01:22:06','2019-08-05 22:22:06','',0,'http://www.davavergi.com/?p=383',0,'post','',0),
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(387,1,'2019-07-10 22:30:07','2019-07-10 19:30:07','<h1>ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-2\r\nTAŞIT ALIMLARINDA ÖZEL TÜKETİM VERGİSİ AVANTAJI</h1>\r\nGİRİŞ\r\nÖnceki yazımızda, engelliler için Gelir Vergisi Kanunu ile sağlanan vergi indiriminden bahsetmiştik. Bu yazıda, engelli mükellefler için taşıtlar için sağlanan özel tüketim vergisi avantajını ele alacağız.\r\n<h2>1.Engellilik Derecesi̇ %90 veya Üzerinde Olanların Taşıt Alımlarında İstisna Uygulaması</h2>\r\nÖzel Tüketim Vergisi (ÖTV) Kanununun (7/2-a) maddesi uyarınca, Kanuna ekli (II) sayılı listede (Ek:7) yer alan kayıt ve tescile tâbi mallardan; 87.03 (hesaplanması gereken özel tüketim vergisi ve diğer her türlü vergiler dahil bedeli 200.000 TL’yi aşanlar hariç), 87.04 (motor silindir hacmi 2.800 cm³’ü aşanlar hariç) ve 87.11 G.T.İ.P. numaralarında yer alanların, engellilik derecesi %90 veya daha fazla olan malul ve engelliler tarafından beş yılda bir defa olmak üzere ilk iktisabı (ilk alımı) ÖTV’den istisnadır.\r\nBu uygulama kapsamındaki taşıtın ilk iktisabında ÖTV istisnası uygulanması için, malul ve engellilerin taşıtı bizzat kullanması veya kullanamaması şartı aranılmamaktadır.\r\nİstisna Kapsamındaki Taşıtlar Özel Tüketim Vergisi Kanununa ekli (II) sayılı listedeki kayıt ve tescile tabi taşıtlardan, sadece, Türk Gümrük Tarife Cetvelinin;\r\n• 87.03 tarife pozisyonunda yer alan, motor silindir hacmine bakılmaksızın, hesaplanması gereken özel tüketim vergisi ve diğer her türlü vergiler dâhil bedeli 200.000 TL ve altında olan binek otomobil, panelvan, pick-up, arazi taşıtı, ATV, jeep, steyşın vagon, vb. taşıtlar,\r\n• 87.04 tarife pozisyonunda yer alan, eşya taşımaya mahsus, 2800 cm³ veya altında motor silindir hacmine sahip van, panelvan, kamyonet, pick-up, vb. taşıtlar,\r\n• 87.11 tarife pozisyonunda yer alan, motor silindir hacmine bakılmaksızın, motosikletler, bakımından istisnadan yararlanılabilmektedir.\r\n<h2>2. Engellilik Derecesi %90’ın Altında Olanların Taşıt Alımlarında İstisna Uygulaması</h2>\r\nÖzel Tüketim Vergisi Kanununun (7/2-c) maddesi uyarınca, Kanuna ekli (II) sayılı listede (Ek:7) yer alan kayıt ve tescile tâbi mallardan; 87.03 (hesaplanması gereken özel tüketim vergisi ve diğer her türlü vergiler dahil bedeli 200.000 TL’yi aşanlar hariç), 87.04 (motor silindir hacmi 2.800 cm³’ü aşanlar hariç) ve 87.11 G.T.İ.P. numaralarında yer alanların, bizzat kullanma amacıyla engelliliğine uygun hareket ettirici özel tertibat yaptıran malul ve engelliler tarafından beş yılda bir defa olmak üzere ilk alımları ÖTV’den istisnadır.\r\nBu uygulamadan, engellilik durumu, manuel vitesli bir taşıtın hareket ettirici aksamında tadilat yaptırılmasını gerektirecek nitelikte olanlar, diğer bir ifade ile manuel vitesli bir taşıtın hareket ettirici aksamında engelliliğe uygun tertibat yaptırılmadan taşıtı kullanamayacak olanlar yararlanabilir. Örneğin, sadece sağ veya sol el parmaklardan herhangi bir ya da birkaçı olmayanlar bu uygulamadan yararlanamaz.\r\nÖzel Tüketim Vergisi Kanununun (7/2-c) maddesi uyarınca, (II) sayılı listedeki kayıt ve tescile tabi mallardan, Türk Gümrük Tarife Cetvelinin,\r\n• 87.03 tarife pozisyonunda yer alan, motor silindir hacmine bakılmaksızın, hesaplanması gereken özel tüketim vergisi ve diğer her türlü vergiler dâhil bedeli 200.000 TL ve altında olan binek otomobil, panelvan, pick-up, arazi taşıtı, ATV, jeep, steyşın vagon, vb. taşıtlar,\r\n• 87.04 tarife pozisyonunda yer alan, eşya taşımaya mahsus, 2800 cm³ veya altında motor silindir hacmine sahip van, panelvan, kamyonet, pick-up, vb. taşıtların,\r\n• 87.11 tarife pozisyonunda yer alan, motor silindir hacmine bakılmaksızın, motosikletlerin,\r\nbizzat kullanmak amacıyla engelliliğine uygun hareket ettirici özel tertibat yaptıran malul ve engelliler tarafından ilk iktisabı ÖTV’den müstesnadır.\r\nİstisnadan yararlanmak için taşıtın, özel tertibatlı olması ve malul ve engelli tarafından bizzat kullanılabilecek durumda olması şarttır.\r\n<h2>İstisnadan Yararlanmada Usul</h2>\r\nYetkili sağlık kurumlarından alınmış, engellilik derecesini tevsik eden sağlık kurulu raporunun aslı veya noter onaylı örneğinin ÖTV mükellefine (taşıt satan bayiye) ibraz edilmesi suretiyle, taşıtın alımında ÖTV uygulanmaması talep edilir.\r\n\r\nEngellilere Sağlanan Diğer Vergisel Avantajlar\r\nEngelli vatandaşlar için, Gelir Vergisi ve Özel Tüketim Vergisinin yer vermiş olduğumuz vergi avantajlarının yanında, Motorlu Taşıtlar Vergisi Kanunu, Katma Değer Vergisi Kanunu ve Emlak Vergisi Kanunu ile de birçok vergisel avantajlar sağlanmıştır.\r\n\r\nSorularınız İçin: davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / <a href=\"https://davavergi.com\">www.davavergi.com</a> adreslerinin belirtilmesi zorunludur.','ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-2','','publish','closed','open','','engellilere-saglanan-vergisel-avantajlari-2','','','2019-12-28 17:36:08','2019-12-28 14:36:08','',0,'http://www.davavergi.com/?p=387',0,'post','',0),
(388,1,'2019-07-10 22:30:00','2019-07-10 19:30:00','mükellefhaber','mükellefhaber','mükellefhaber','inherit','closed','closed','','mukellefhaber-3','','','2025-01-09 14:02:46','2025-01-09 11:02:46','',387,'http://www.davavergi.com/wp-content/uploads/2019/07/mükellefhaber.jpg',0,'attachment','image/jpeg',0),
(400,1,'2019-07-29 13:43:25','2019-07-29 10:43:25','<h1>TAPU HARCI CEZALARIYLA KARŞILAŞMAMAK İÇİN NELERE DİKKAT EDİLMELİ?</h1>\r\nSon zamanlarda, ev alan-satan vatandaşlardan gelen yoğun şikayetlerden birisi de cezalı tapu harçlarıdır. Ev alan-satan bazı vatandaşlar, bu işlemden uzunca süre sonra posta görevlisi tarafından gelen vergi/ceza ihbarnamelerini gördüklerinde tatsız süprizlerle karşılaşabiliyorlar.\r\nÖncelikle şunu söyleyelim ki, bir vergi/ceza ihbarnamesi tebliğ edilmesi hemen canımızı sıkmasın. Zira, bu ihbarnameyle vergi dairesi tarafından yapılan bir işlemden haberdar olunmuştur. Bu ihbarname tek başına kesin değildir. İhbarnamelere karşı vergi mahkemelerinde dava açma hakkı vardır.\r\n<h2>OLAY NEDİR?</h2>\r\nMaliye Bakanlığı’nın, son zamanlarda gelişen teknoloji çerçevesinde elde etmiş olduğu bilgilerden yola çıkarak bir tapu harcı incelemesi yaptığı bilinmektedir. Bu kapsamda, ev alırken kredi kullananların çektikleri kredi miktarı bilgileri bankalardan alınıp, bu kişilerin evi tapuya tescil ederken beyan ettikleri değerle karşılaştırılmak suretiyle taşınmazın gerçek değeri tespit edilerek şayet, kullanılan kredi miktarı daha yüksekse, evin gerçek değerinin altında beyan edildiği gerekçesiyle cezalı tapu harcı tarhiyatı yapılmaktadır.\r\nTapu harcı taşınmazı alan ve satandan alınmakta olduğu için, bir ev satışı yapan kişi, evi alan kişinin banka kredisi kullandığını bilmediği bir durumda, kullanılan krediden yola çıkılarak yapılan cezalı tarhıyatla tam anlamıyla bir şok yaşamaktadır.\r\n<h2>YASAL DURUM</h2>\r\n492 sayılı Harçlar Kanun\'unun 57.maddesinde, tapu ve kadastro işlemlerinden bu kanuna bağlı (4) sayılı tarifede yazılı olanlarının tapu kadastro harçlarına tabi olduğu, 60.maddesinde, tapu ve kadastro harçlarının, (4) sayılı tarifede yazılı işlemlerden, işlemlerin nevi ve mahiyetine göre, değer esası üzerinden nispi veya maktu olarak alınacağı, 63.maddesinde ise, bu Kanunda sözü edilen \"kayıtlı değer\" veya \"emlâk vergisi değeri\" deyiminin; 1319 sayılı Emlâk Vergisi Kanununun 29.maddesine göre belirlenen vergi değerini ifade edeceği, gayrimenkul devir ve iktisaplarında tapu ve kadastro harcının, emlak vergisi değerinden az olmamak üzere, beyan edilen devir ve iktisap bedeli üzerinden hesaplanacağı, tapuda yapılan işlemden sonra, emlak vergisi değerinden daha düşük bir bedel üzerinden harç ödendiğinin veya beyan edilen devir ve iktisap bedelinin gerçek durumu yansıtmadığının tespit edilmesi halinde, aradaki farka isabet eden harç ikmalen veya re\'sen tarh edileceği, bu suretle tarh edilecek tapu ve kadastro harcı için, 213 sayılı Vergi Usul Kanununda yer alan vergi ziyaı cezası % 25 nispetinde uygulanacağı hüküm altına alınmıştır.\r\nYasal düzenleme ile tapu harçlarının emlak vergisi değerinden az olmamak üzere beyan edilen değer üzerinden olacağı dolayısıyla gerçek alım satım bedeli üzerinden harç ödenmesi gerektiği hüküm altına alınmıştır.\r\n<h2>SORUN NEREDE?</h2>\r\nGenellikle uygulamada, taşınmaz alım-satımı sırasında vatandaşlar tapu işlemi yapmadan önce, vatandaşlardan Belediyelerden “rayiç değere” ilişkin yazı isteniyor bu yazılara istinaden gerekli işlemler Tapu dairelerince yapılıyor bu esnada hesaplanan harç vatandaşlar tarafından yatırılıyor ve daha sonra tapu işlemleri yapılıyor.\r\nVergi konuları alabildiğince teknik ve karışık olduğu için vatandaşlar tarafından ayrıntılı olarak bilinmemektedir. Ancak, bütün işler halledilip tapu devri yapıldıktan sonra bu işlemler nedeniyle cezaya muhatap olmak vatandaşlar açısından can sıkıcı olmaktadır.\r\nSistemden kaynaklanan bazı sorunlar nedeniyle vatandaşların cezalandırılması pek hukuki değildir.\r\nTek başına kullanılan banka kredisi tutarlarından yola çıkarak cezalı tapu harcı tarhıyatı yapılmasının yasal olmadığı kanaatindeyiz. Zira, bankalar genellikle taşınmazın %75’i kadar tutarda kredi kullandırmaktadır. Bazı durumlarda, vatandaşlar daha fazla kredi kullanabilmek için bedelin yüksek gösterilmesini istemektedirler.\r\n<h2>KONU VERGİ MAHKEMESİNE TAŞINABİLİR Mİ?</h2>\r\nKendilerine vergi ve ceza ihbarnamesi gelen vatandaşlar şayet yapılan cezalı tahıyatın haksız olduğunu düşünüyorlarsa, gerçek alım satım değeri üzerinden beyanda bulunmuşlarsa, yapılan cezalı tarhıyatı vergi mahkemeleri nezdinde dava konusu yapabilmektedir.\r\nKonuyla ilgili olarak verilmiş bir Vergi Mahkemesinin karar gerekçesi şöyledir:\r\n“Dava dosyasının incelenmesinden; davacı tarafından 5 ayrı kişiye yapılan taşınmaz satışı nedeniyle eksik tapu harcı beyan edildiğinin alıcıların ifadeleriyle tespit edildiği, eksik bildirilen tutarlar için 2010/6 dönemine ait tarh edilen vergi ziyaı cezalı tapu harcının kaldırılması istemiyle bakılan davanın açıldığı anlaşılmaktadır.\r\nBahse konu taşınmazların, alıcılar nezdinde düzenlenen tutanaklarla gerçek satış tutarlarıyla beyan edilen tutarlar arasında farklılık bulunduğunun tespit edildiğinden bahisle cezalı tarhıyat yapıldığı görülmektedir.\r\nDosyada yer alan bilgi ve belgelerin incelenmesinden bahse konu taşınmazlara ilişkin olarak sadece alıcılarının ifadelerinin yer aldığı tutanaklar tutulduğu, davacı nezdinde düzenlenen ve davacının iddia ve bilgilerinin yer aldığı bir tutanağın dosyada yer almadığı, söz konusu taşınmazların alım-satımına ilişkin banka kredisi kullanıldığına dair herhangi bir banka ekspertiz raporunun sunulamadığı tahsilat ve ödemelerin ispatına ilişkin banka hareketlerini gösteren her hangi bir bilgi ve belgenin sunulamadığı görülmektedir.\r\nBu itibarla, bahse konu taşınmazların beyan edilen miktardan daha yüksek bir bedelle satıldığına dair somut ve geçerli bir tespit bulunmadığı, alıcının beyanını destekleyecek herhangi bir belge sunulamadığı anlaşıldığından yapılan cezalı tarhıyatta hukuka uyarlık bulunmamaktadır.”\r\nMahkeme kararından anlaşılacağı üzere, tapu harcının eksik ödendiğinden bahisle cezalı tarhıyat yapılabilmesi için somut, yasal bir tespit aramaktadır. Böyle bir tespit olmadan tarhıyat yapılamaz.\r\n<h2>ÇÖZÜM ÖNERİSİ</h2>\r\nBize göre, vergi kanunlarını teknik ayrıntılarına vakıf olmayan vatandaşların cezalı tarhıyatlara muhatap olmaması için tapu idareleri tarafından alım satıma konu taşınmazların o günkü rayiç değeri tespit edilerek mükelleflerin bu bedel üzerinden tapu harçlarının ödenmesi sağlanmasıdır. Bu şekilde, hem vatandaş gereksiz cezalandırmadan kurtulur, hem de devlet gerecek değer üzerinden harç tahsil edebilir.\r\n<h2>Sorularınız İçin: davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h2>','TAPU HARCI CEZALARIYLA KARŞILAŞMAMAK İÇİN NELERE DİKKAT EDİLMELİ?','','publish','closed','open','','tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli','','','2020-01-04 14:14:51','2020-01-04 11:14:51','',0,'http://www.davavergi.com/?p=400',0,'post','',0),
(443,1,'2019-11-11 10:54:37','2019-11-11 07:54:37','<h1>SAHTE BELGE DÜZENLEME İDDİASIYLA YAPILAN CEZALI TARHIYATA İLİŞKİN VERGİ MAHKEMESİNCE VERİLEN EMSAL NİTELİĞİNDE KARAR</h1>\r\nSahte belge ya da diğer ifadeyle naylon fatura düzenleme ve kullanma konuları vergi daireleri ve vergi mahkemelerinin en yoğun işlerinden birisidir.Vergi müfettişleri tarafından hazırlanan vergi tekniği raporlarına istinaden “sahte belge düzenleyicisi olarak” nitelenen bazı mükellefler konuyu vergi yargısına intikal ettirmektedirler. Konuyla ilgili olarak Vergi Mahkemesince verilen bir karara önemine binaen gerekçesiyle birikte aşağıda yer verilmiştir.\r\n<h3>İstanbul 7. Vergi Mahkemesinin 01/11/2019 gün ve E: 2019/998 K: 2019/2059 sayılı kararı:\r\nÖzet: Sadece davacıdan mal ve hizmet aldığını bildiren mükelleflerce verilen Ba formlarındaki verilere dayandırılarak ve bu verilerin başkaca bir bigi ve belge ile desteklenmediği durumlarda mükellefin sahte belge düzenleyicisi olduğu sabit olamayacağından yapılan cezalı tarhıyat hukuka aykırıdır.</h3>\r\n“…Uyuşmazlıkta, davacının mükellefiyetinin 31/12/2014 tarihinde terkin edilmiş olması ve 2015, 2016, 2017 yıllarında davacı tarafından vergi beyannamesi ve Ba-Bs bildirim formu verilmemiş olması nedeniyle, davacı hakkında düzenlenen vergi tekniği raporundaki tespitlerin ve neticesinde yapılan dava konusu tarhiyatların; davacıdan mal ve hizmet aldığını bildiren muhtelif mükelleflerce verilen Ba formlarında yer alan tutarlar esas alınmak suretiyle gerçekleştirildiği ve vergi tekniği raporunda davacının mükellefiyetinin 2014 yılında terkin edilmesine rağmen 2015, 2016 ve 2017 yıllarında fatura düzenlemeye devam ettiğinin belirtildiği görüldüğünden, Mahkememizin 17/10/2019 tarihli ara kararı ile davalı idareden; mükellefiyetin resen terkini ve diğer bazı hususların yanında, davacı tarafından 2015, 2016 ve 2017 yıllarında düzenlendiği ileri sürülen faturaların Mahkememize ibraz edilmesi istenilmiş, bu faturaların, vergi tekniği raporunda belirtilen davacı tarafından yetkili matbaalarda bastırılmış olan faturalara tekabül edip etmediği sorularak, 2015, 2016 ve 2017 yıllarında düzenlenen faturalar ile yetkili matbaalarda bastırılmış olan fatura koçanları kıyaslanmak suretiyle düzenlenecek karşılaştırmalı tablonun ve bu hususa ilişkin tüm bilgi ve belgelerin Mahkememize ibraz edilmesi istenilmiş, davacının ortağı/yetkilisi olduğu şirketler hakkındaki sahte belge düzenleme tespitinin hangi dönemlere ilişkin olduğu sorulmuştur.\r\nDavalı idarece ara karara cevaben Mahkememize sunulan bilgi ve belgelerin incelenmesinden; davacının mükellefiyetinin resen terkinine ilişkin olarak herhangi bir yazı düzenlenmeyip resen terk işleminin davacıya tebliğine çalışılmadığı, davacı tarafından 2015, 2016 ve 2017 yıllarında düzenlendiği ileri sürülen herhangi bir faturanın dosyaya ibraz edilmediği ve dolayısıyla davacı tarafından bastırılmış olup vergi tekniği raporunda seri numaralarına yer verilen fatura koçanları ile kıyaslamanın da yapılmadığı, davacının ortağı/yetkilisi olduğu şirketler hakkındaki sahte belge düzenleme tespitinin hangi dönemlere ilişkin olduğuna dair bilgi ve belge ibraz edilmediği görülmüştür.\r\nOlayda, davacı hakkında düzenlenen vergi tekniği raporu ile dosya kapsamındaki diğer bilgi ve belgelerin birlikte değerlendirilmesinden; 2015, 2016, 2017 yıllarında davacı nezdinde yoklama yapılmadığı, 2014 yılında mükellefiyeti resen terkin edilmiş olan bir mükelleften Ba formları ile mal aldığını bildiren mükellefler bulunmasına rağmen üç yıl boyunca işyeri yoklaması ve diğer incelemelerin yapılmamış olmasının idarenin kusurundan kaynaklandığı, karşıt inceleme için Ba formları ile davacıdan mal alımında bulunduğunu bildiren mükelleflerin yalnızca dördüne ulaşılmaya çalışılıp bilgi isteme yazılarının tebliğ edilemediğinin belirtildiği ancak diğer mükelleflere de ulaşılmaya çalışılması gerekirken bu yola gidilmeyip karşıt inceleme yapılmadığı, davacının ortağı/yetkilisi olduğu şirketler hakkındaki sahte belge düzenleme tespitinin, davacının ortak/yetkili olduğu dönemlere ilişkin olup olmadığının idarece ortaya konulamadığı, her ne kadar idarece davacının sahte fatura düzenlediğinin tespit edildiği ileri sürülmekte ise de, davacı tarafından 2015, 2016 ve 2017 yıllarında düzenlendiği ileri sürülen herhangi bir faturanın dosyaya ibraz edilmediği gibi faturaların varlığının da somut olarak ortaya konulamadığı ve dolayısıyla davacı tarafından bastırılmış olup vergi tekniği raporunda seri numaralarına yer verilen fatura koçanları ile kıyaslamanın da yapılmadığı, davacı tarafından düzenlendiği ileri sürülen faturaların, karşıt inceleme yapılmak suretiyle Ba formu ile davacıdan mal alımında bulunduğunu bildiren mükelleflerden teminine çalışılmadığı anlaşılmaktadır.\r\nBu durumda, davacı adına resen yapılan dava konusu tarhiyatların, yalnızca davacıdan mal ve hizmet aldığını bildiren mükelleflerce verilen Ba formlarındaki verilere dayandırıldığı ve bu verilerin başkaca bir bigi ve belge ile desteklenmediği, neticeten davacı hakkında düzenlenen vergi tekniği raporundaki; davacının 2014 yılında terkin edilmesine rağmen 2015, 2016 ve 2017 yıllarında fatura düzenlemeye devam ettiği ve davacının gerçek bir mal ve hizmet alım satımına dayalı ticari faaliyetinin olmaksızın 2015, 2016 ve 2017 yıllarında düzenlediği faturaların komisyon karşılığı düzenlenen sahte belgeler olduğu yönündeki tespitlerin, ihtimal ve varsayımdan öte birbirini destekler mahiyette hukuken geçerli somut ve ispat edici deliller ile ortaya konulamadığı anlaşıldığından, dava konusu vergi ziyaı cezalı katma değer vergisi tarhiyatlarında hukuka uyarlık bulunmadığı sonucuna varılmıştır.\r\nAçıklanan nedenlerle; davanın kabulüne, dava konusu vergi ziyaı cezalı katma değer vergilerinin iptaline…”\r\n<h3 style=\"text-align: right;\">\r\nSorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','SAHTE BELGE DÜZENLEME İDDİASIYLA YAPILAN CEZALI TARHIYATA İLİŞKİN VERGİ MAHKEMESİNCE VERİLEN EMSAL NİTELİĞİNDE KARAR','','publish','closed','open','','sahte-belge-duzenleme-iddiasiyla-yapilan-cezali-tarhiyata-iliskin-vergi-mahkemesince-verilen-emsal-niteliginde-karar','','','2020-01-04 14:13:22','2020-01-04 11:13:22','',0,'http://www.davavergi.com/?p=443',0,'post','',0),
(401,1,'2019-07-29 13:43:16','2019-07-29 10:43:16','tapu harcı','tapu harcı','tapu harcı','inherit','closed','closed','','tapu-harci','','','2025-01-09 14:02:52','2025-01-09 11:02:52','',400,'http://www.davavergi.com/wp-content/uploads/2019/07/tapu-harcı.jpg',0,'attachment','image/jpeg',0),
(405,1,'2019-08-05 12:40:33','2019-08-05 09:40:33','<h1>SAHTE FATURADAN KAYNAKLI VERGİ DAVALARINDA İHTİRAZİ KAYIT VE VERGİ DAVASINA ETKİLERİ NELERDİR?</h1>\r\n<h2>\r\nGİRİŞ</h2>\r\nVergi idaresince tesis edilen birçok işlem vergi mahkemelerinde vergi davalarına konu olabilmektedir. Bu işlemlerin başlıcaları vergi tarh ve tahakkuk işlemleri, ödeme emri, haciz, mükellefiyet işlemleri şeklinde sıralanabilir. Vergi sistemimiz beyan esasına dayalı olduğu için kural olarak kendi beyanına karşı dava açılamaz. Bu durumun istisnası ise ihtirazi kayıtla verilen beyanlara vergi davası açılmasıdır.\r\nVergilendirme işlemlerine taraf olanlar, kendilerine vergisel yükümlülük nedeniyle işlem tesis edilenler bizzat kendileri, yetkili temsilcileri veya vergi alanında uzman avukatları aracılığıyla vergi davaları açabilirler.\r\n<h2>\r\nSAHTE FATURA DAVALARI</h2>\r\nGünümüzde gerek vergi idarelerinin gerekse vergi mahkemelerinin iş yüklerinin büyük bir kısmını sahte faturadan kaynaklı vergi incelemeleri, vergi cezaları, vergi davaları oluşturmaktadır. Hatta sahte fatura nedeniyle asliye ceza mahkemelerinde vergi suçundan kaynaklı davalarda önemli bir yer tutmaktadır.\r\nBeş yıllık vergi tarh zaman aşımı süresi düşünüldüğünde mükellefler almış oldukları faturalar nedeniyle birkaç yıl sonra sahte faturadan kaynaklı cezalı tarhıyatlara muhatap oldukları görülmektedir.\r\nÇoğu mükellef yıllar önce aldığı faturanın sahte olduğunu vergi müfettişinden öğrendiği zaman tam anlamıyla şoka uğramaktadır.\r\nVergi idareleri Ba Bs bildirim formları analizi sayesinde kullanılan bazı faturaların sahte olduğunu tespit ederek mükellefleri bir uyarı yazısıyla uyardığı görülmektedir. Bazı durumlarda ise uyarı yazısı olmaksızın sözlü olarak faturaların çıkartılması talep edilmektedir.\r\n<h2>\r\nİHTİRAZİ KAYITLA VERİLEN BEYANNAME ÜZERİNE AÇILAN DAVADA VERGİ MAHKEMESİ KARARI GEREKÇESİ</h2>\r\nGörülmekte olan bir vergi davasında, mükellefin ticari ilişki içerisinde bulunduğu şirkete, vergi dairesi müdürlüğü tarafından kendilerinin de mal ve hizmet alımında bulunduğu mükelleflerin özel esaslara tabi olan mükellefler listesinde yer aldığının bildirildiği bilgisini edinmeleri üzerine, bu mükelleflere ait faturalarda yer alan katma değer vergilerinin indirimlerinden çıkarılması suretiyle ihtirazi kayıtla verilen düzeltme beyannameleri üzerine vergi davası açılmıştır.\r\nVergi mahkemesi cezalı tarhıyatı kaldırmış ve şu gerekçeye yer vermiştir:\r\n“Re’sen tarhiyata konu edilebilecek gerekçelerle davacının yeniden beyanname vermesi, vergi mevzuatında yer almayan bir beyan şekli olduğundan, davacının serbest iradesini yansıtmayan beyannamedeki ihtirazi kaydın kabul edilmemesi suretiyle yapılan tahakkuk işleminde ve buna bağlı olarak kesilen vergi ziyaı cezasında hukuki isabet görülmemiştir.”\r\n<h2>DANIŞTAY VERGİ DAVA DAİRESİNİN KONUYA BAKIŞI</h2>\r\nYukarıda yer verilen vergi ihtilafına ilişkin yerel mahkeme kararı temyiz edilmiş ve konu Danıştay 4. Dairesince incelenmiştir. Danıştay Dördüncü Dairesinin, 19/06/2018 tarih ve E:2016/2253, K:2018/6097 sayılı kararının gerekçesi şöyledir:\r\n“Beyanname verme süresi geçirildikten sonra, faturaları kayıtlara intikal ettirilen firmalar hakkındaki olumsuz tespitler nedeniyle söz konusu faturalar kayıtlardan çıkarılarak ilgili dönemlere ait katma değer vergisi düzeltme beyannamelerine konulan ihtirazi kaydın, beyanname üzerinden yapılan tahakkuka etkisi olmadığı gibi dava açma hakkı da vermesi mümkün olmadığından, vergi mahkemesi kararında hukuka uygunluk görülmemiştir.\r\n<h2>\r\nSON SÖZ DANIŞTAY VDDK’NUN</h2>\r\nBozma kararına uymayan vergi mahkemesi önceki kararında ısrar etmiş ve vergi davası konuda son sözü söylemeye yetkili Vergi Dava Daireleri Kuruluna gelmiştir.\r\nDANIŞTAY VERGİ DAVA DAİRELERİ KURULU’NUN 03.07.2019 gün ve Esas No: 2019/377, Karar No: 2019/454 sayılı kararının gerekçesi şöyledir:\r\n“Anayasa Mahkemesince mülkiyet hakkının ihlal edildiği yolunda verilen karar, sadece, vergi dairelerinin müeyyideli yazıları üzerine ihtirazi kayıtla verilen düzeltme beyannamelerine istinaden tahakkuk eden vergi ve kesilen cezalara karşı açılan davalara yönelik olup idarenin müeyyideli yazısı olmaksızın süresinden sonra kendiliğinden ihtirazi kayıtla verilen beyannameler üzerine yapılan tahakkuklara karşı açılan davalar bu kapsamda bulunmamaktadır.\r\nUyuşmazlık konusu olayda, davacının bir kısım mükelleflerden alınan faturalarda yer alan katma değer vergilerinin indirimlerinden çıkarılarak düzeltme beyannamesi vermesi gerektiği yönünde kendisine tebliğ edilmiş bir yazının bulunduğu yönünde bir iddiası bulunmadığı gibi, davalı idarece dosyaya ibraz edilen 27/11/2013 tarihli dilekçede davacıya düzeltme beyannamesi vermesi yönünde hiçbir zorlayıcı veya teşvik edici uyarılarının olmadığı ve davacının düzeltme beyannamesine konu mükellefler tarafından düzenlenen faturaların sahte olduğu yönünde herhangi bir kayıt bulunmadığı belirtilmiştir.\r\nBu durumda, bir kısım mükelleflerden alınan faturalarda yer alan katma değer vergilerinin indirimlerinden çıkarılması suretiyle ihtirazi kayıtla verilen düzeltme beyannameleri üzerine tahakkuk eden katma değer vergileri, damga vergileri ve hesaplanan gecikme faizleri ile kesilen vergi ziyaı cezalarının kaldırılması yolunda verilen hüküm fıkrasının bozulması gerekmektedir.”\r\n<h2>\r\nSONUÇ</h2>\r\nYukarıda yer verilen hukuki gerekçeler birlikte değerlendirildiğinde, vergi mükellefi olan gerçek ve tüzel kişilerin almış oldukları faturalar nedeniyle şayet “sahte fatura” tespiti nedeniyle beyanlardan çıkartılması yönünde vergi dairesince gönderilen bir “uyarı yazısı” bulunması durumunda eğer mükellefler bu faturaların gerçek olduğu, fatura içeriği mal veya hizmetin alındığı yönünde geçerli iddiaları var ise bu durumda beyannamelerin “ihtirazi kayıtla” düzeltilerek verilmesi ve bunun üzerine yapılacak tahakkuklara karşı vergi mahkemelerinde bizzat veya vergi alanında uzman bir avukat aracılığıyla vergi davası açmalarını tavsiye ederiz.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','SAHTE FATURADAN KAYNAKLI VERGİ DAVALARINDA İHTİRAZİ KAYIT VE VERGİ DAVASINA ETKİLERİ NELERDİR?','','publish','closed','open','','sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir','','','2019-12-28 17:35:04','2019-12-28 14:35:04','',0,'http://www.davavergi.com/?p=405',0,'post','',0),
(406,1,'2019-08-05 12:37:56','2019-08-05 09:37:56','SAHTE FATURA','SAHTE FATURA','SAHTE FATURA','inherit','closed','closed','','sahte-fatura','','','2025-01-09 14:02:57','2025-01-09 11:02:57','',405,'http://www.davavergi.com/wp-content/uploads/2019/08/SAHTE-FATURA.jpg',0,'attachment','image/jpeg',0),
(425,1,'2019-08-19 13:16:49','2019-08-19 10:16:49','<h1>DEFTER VE BELGELERİN İBRAZ EDİLEMEDİĞİ DURUMLARDA VERGİ DAVASI AÇAN MÜKELLEFLERİ DANIŞTAY HAKLI BULDU</h1>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\nBilindiği gibi vergi mükellefleri vergi kanunları uyarınca yasal defter ve belgelerini beş yıl süreyle saklamak (zamanaşımı süresince) ve vergi müfettişliğince istenilmesi halinde ibraz etmek zorundadırlar.\r\n\r\nDefter ve belgelerin bazen mücbir sebepler nedeniyle bazen ise herhangi bir mücbir sebep hali olmaksızın incelemeye ibraz edilemediği görülmektedir.\r\n\r\n&nbsp;\r\n<h2>DEFTER VE BELGELERİN VERGİ MÜFETTİŞLİĞİNE İBRAZ EDİLMEMESİNİN SONUÇLARI NELERDİR?</h2>\r\nYasal defter ve belgelerin vergi müfettişliğine veya vergi incelemesine ibraz edilmemesi öncelikle 213 sayılı VUK gereği özel usulsüzlük cezası kesilmesini gerektirmektedir. Ayrıca, defter ve belgelerin ibraz edilmemesinin en önemli sonuçlarından bir tanesi ilgili dönem indirim konusu yapılan KDV’lerin reddi dolayısıyla vergi ziyaı cezalı katma değer vergisi tarhıyatıdır.\r\n<h2>KDV İNDİRİMLERİNİN REDDİ NEDENİYLE CEZALI TARHIYATA MUHATAP OLAN MÜKELLEFLER NE YAPABİLİR?</h2>\r\nDefter ve belge ibraz edilmemesi nedeniyle vergi ziyaı cezalı tarhıyata muhatap olan vergi mükellefleri somut olayın durumuna göre vergi mahkemeleri nezdinde vergi davası açma hakkı bulunmaktadır. Zira, cezalı vergi tarhıyatına ilişkin ihbarnamelerin tebliğinden itibaren vergi mükellefleri yetkili vergi mahkemeleri nezdinde tarhıyatın kaldırılması istemiyle vergi davası açabilirler.\r\n\r\nNitekim vergi uyuşmazlıklarının önemli bir kısmını ise bu konudan kaynaklanan vergi davaları oluşturmaktadır. Açılan vergi davalarında gerek vergi mahkemeleri, gerek Danıştayın ilgili vergi dava daireleri gerekse Danıştay Vergi Dava Daireleri Kurulu farklı zamanlarda farklı yorumlara dayalı gerekçelerle değişik kararlar verdiği görülmektedir.\r\n\r\nEn son yakın zamanda Danıştay Başkanının talebi üzerine Danıştay İçtihatları Birleştirme Kurulu bu konuda içtihadın birleştirilmesi kararı vererek son sözü söylemiştir.\r\n<h2>DANIŞTAY İÇTİHATLARI BİRLEŞTİRME KURULU KARARININ HUKUKİ NİTELİĞİ NEDİR?</h2>\r\n2575 sayılı Danıştay Kanununun 40. maddesine göre, bu kararlara Danıştay daire ve kurulları ile idari mahkemeler (idare ve vergi mahkemeleri) ve idareler uymak zorundadır. Benzer olaylar ve durumlar bakımından İBK kararı bağlayıcı niteliktedir. Dolayısıyla artık defter ve belgelerin ibraz edilmemesi nedeniyle açılan vergi davalarında vergi mahkemeleri İBK kararında belirlenen gerekçelere uygun karar vereceklerdir.\r\n\r\n&nbsp;\r\n<h2>KONU İLE İLGİLİ YASAL DÜZENLEMELER</h2>\r\n&nbsp;\r\n\r\nMadde 13-Mücbir sebepler:\r\n<ol>\r\n 	<li>Vergi ödevlerinden her hangi birinin yerine getirilmesine engel olacak derecede ağır kaza, ağır hastalık ve tutukluluk;</li>\r\n 	<li>Vergi ödevlerinin yerine getirilmesine engel olacak yangın, yer sarsıntısı ve su basması gibi afetler;</li>\r\n 	<li>Kişinin iradesi dışında vukua gelen mecburi gaybubetler;</li>\r\n 	<li>Sahibinin iradesi dışındaki sebepler dolayısiyle defter ve vesikalarının elinden çıkmış bulunması;</li>\r\n</ol>\r\ngibi hallerdir.\r\n\r\nRe’sen vergi tarhı:\r\n\r\nMadde 30 – (Değişik birinci fıkra: 21/1/1983-2791/1 md.) Resen vergi tarhı, vergi matrahının tamamen veya kısmen defter, kayıt ve belgelere veya kanuni ölçülere dayanılarak tespitine imkan bulunmayan hallerde takdir komisyonları tarafından takdir edilen veya vergi incelemesi yapmaya yetkili olanlarca düzenlenmiş vergi inceleme raporlarında belirtilen matrah veya matrah kısmı üzerinden vergi tarh olunmasıdır. İnceleme raporunda bu maddeye göre belirlenen matrah veya matrah farkı re’sen takdir olunmuş sayılır.\r\n\r\n(Değişik paragraf: 30/12/1980-2365/4 md.) Aşağıdaki hallerden herhangi birinin bulunması durumunda, vergi matrahının tamamen veya kısmen defter, kayıt ve belgelere veya kanuni ölçülere dayanılarak tespitinin mümkün olmadığı kabul edilir.\r\n<ol>\r\n 	<li>(Değişik: 24/6/1994-4008/2 md.) Vergi beyannamesi kanuni süresi geçtiği halde verilmemişse,</li>\r\n 	<li>Vergi beyannamesi kanuni veya ek süreler içinde verilmekle beraber beyannamede vergi matrahına ilişkin bilgiler gösterilmemiş bulunursa,</li>\r\n 	<li>Bu kanuna göre tutulması mecburi olan defterlerin hepsi veya bir kısmı tutulmamış veya tasdik ettirilmemiş olursa veya vergi incelenmesi yapmaya yetkili olanlara her hangi bir sebeple ibraz edilmezse,</li>\r\n 	<li>Defter kayıtları ve bunlarla ilgili vesikalar, vergi matrahının doğra ve kesin olarak tesbitine imkan vermiyecek derecede noksan, usulsüz ve karışık olması dolayısiyle ihticaca salih bulunmazsa.</li>\r\n 	<li>(Mülga: 22/7/1998-4369/82 md.)</li>\r\n 	<li>(Ek: 30/12/1980-2365/4 md.) Tutulması zorunlu olan defterlerin veya verilen beyannamelerin gerçek durumu yansıtmadığına dair delil bulunursa.</li>\r\n</ol>\r\nDefter ve Belgelerle Diğer Kayıtların İbraz Mecburiyeti\r\n\r\nMadde 256 (Değişik: 22/7/1998 – 4369/4 md.)\r\n\r\nGeçen maddelerde yazılı gerçek ve tüzel kişiler ile mükerrer 257 nci madde ile getirilen zorunluluklara tabi olanlar, muhafaza etmek zorunda oldukları her türlü defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Bu zorunluluk Maliye Bakanlığınca belirlenecek usule uygun olarak, tasdike (7104 sayılı Kanun’un 20. maddesiyle eklenen ibare; Yürürlük: 06.04.2018) ve 3568 sayılı Kanunun 8/A maddesi uyarınca düzenlenecek katma değer vergisi iadesine dayanak teşkil eden rapora konu hesap ve işlemlerin doğrulanması için gerekli kayıt ve belgelerle sınırlı olmak üzere, bu hesap ve işlemlere doğrudan ya da silsile yoluyla taraf olanlara, defter ve belgelerinin tetkiki amacıyla yeminli mali müşavirler (7104 sayılı Kanun’un 20. maddesiyle eklenen ibare; Yürürlük: 06.04.2018) ve serbest muhasebeci mali müşavirler tarafından yapılan talepler için de geçerlidir.\r\n\r\nMükerrer Madde 355 – (Ek:30/12/1980-2365/80 md; Değişik: 22/7/1998-4369/13 md.)\r\n\r\nBu Kanunun 86, 148, 149, 150, 256 ve 257 nci maddelerinde yer alan zorunluluklar ile mükerrer 257 nci maddesi ve Gelir Vergisi Kanununun 98/A maddesi uyarınca getirilen zorunluluklara uymayan (Kamu idare ve müesseselerinde bilgi verme görevini yerine getirmeyen yöneticiler dahil);\r\n<ol>\r\n 	<li>Birinci sınıf tüccarlar ile serbest meslek erbabı hakkında 1.000 (1.600 TL)Türk Lirası,</li>\r\n 	<li>İkinci sınıf tüccarlar, defter tutan çiftçiler ile kazancı basit usulde tespit edilenler hakkında 500 (800 TL) Türk Lirası,</li>\r\n 	<li>Yukarıdaki bentlerde yazılı bulunanlar dışında kalanlar hakkında 250 (400 TL) Türk Lirası,</li>\r\n</ol>\r\nÖzel usulsüzlük cezası kesilir.\r\n\r\n3065 sayılı Katma Değer Vergisi Kanunu\r\n\r\nVergi indirimi\r\n\r\nMadde 29-1. Mükellefler, yaptıkları vergiye tabi işlemler üzerinden hesaplanan katma değer vergisinden, bu Kanunda aksine hüküm olmadıkça, faaliyetlerine ilişkin olarak aşağıdaki vergileri indirebilirler:\r\n<ol>\r\n 	<li>a) Kendilerine yapılan teslim ve hizmetler dolayısıyla hesaplanarak düzenlenen fatura ve benzeri vesikalarda gösterilen katma değer vergisi,</li>\r\n 	<li>b) İthal olunan mal ve hizmetler dolayısıyla ödenen katma değer vergisi,</li>\r\n 	<li>c) (Ek : 3/6/1986 – 3297/9 md.) Götürü veya telafi edici usulde vergiye tabi mükelleflerden gerçek usulde vergilendirmeye geçenlerin, çıkarılan envantere göre hesap dönemi başındaki mallara ait fatura ve benzeri vesikalarda gösterilen katma değer vergisi,</li>\r\n</ol>\r\nİndirimin belgelendirilmesi:\r\n\r\nMadde 34-1. Yurt içinden sağlanan veya ithal olunan mal ve hizmetlere ait Katma Değer Vergisi, alış faturası veya benzeri vesikalar ve gümrük makbuzu üzerinden ayrıca gösterilmek ve bu vesikalar kanuni defterlere kaydedilmek şartıyla indirilebilir.\r\n<ol start=\"2\">\r\n 	<li>Katma Değer Vergisinin fatura ve benzeri vesikalarda ayrıca gösterilmesine gerek görülmeyen işlemlerde vergi indiriminin nasıl belgelendirileceği Maliye ve Gümrük Bakanlığınca tespit olunur.</li>\r\n</ol>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>KONUYA İLİŞKİN VERGİ DAVA DAİRELERİNİN KARAR GEREKÇELERİ</h2>\r\n<ol>\r\n 	<li>\r\n<h2>MÜCBİR SEBEP NEDENİYLE DEFTER VE BELGELERİN İNCELEMEYE İBRAZ EDİLEMEMESİNE İLİŞKİN KARARLAR:</h2>\r\n</li>\r\n</ol>\r\n1- Danıştay Üçüncü Dairesince verilen 26.01.2017 tarih ve E:2016/13674, K:2017/278 sayılı karar:\r\n\r\nDavacının, defter ve belge isteme yazısının tebliği üzerine, defter ve belgelerinin zayi olduğuna dair ticaret mahkemesi kararını incelemeye ibraz ettiği olayda, inceleme elemanınca mücbir sebebin varlığı kabul edilerek, mükelleften (davacıdan) emtia alışı yaptığı kişi ve kuruluşlardan ihtilaflı yılla ilgili alış faturalarını temin ederek ibrazının istenilmesi gerekirken, davacıya bu yönde herhangi bir bildirimde bulunulmaksızın, alış belgelerinin ibraz edilmediği neden gösterilerek indirimlerin tamamının reddi suretiyle yapılan tarhiyatta hukuka uyarlık bulunmadığından, davayı yaptığı araştırma ve inceleme sonucu yazılı gerekçeyle sonuçlandıran Vergi Mahkemesi kararında hukuka uygunluk görülmediği gerekçesiyle karar bozulmuştur.\r\n\r\n2- Danıştay Dördüncü Dairesince verilen 14.06.2017 tarih ve E:2016/1229, K:2017/5294 sayılı karar:\r\n\r\n&nbsp;\r\n\r\nBu durumda, ticari icaplara göre emtia satın aldığı kişi veya kuruluşları tanımak ve bilmek durumundaki alıcının, gerekli girişimleri yaparak emtia alımına ilişkin belgelerin mevcudiyetini ispat olanağına her zaman sahip olduğundan, Vergi Mahkemesince re’sen araştırma ilkesi uyarınca davacıya, emtia alışı yaptığı kişi veya kuruluşlardan ihtilaflı dönemle ilgili olarak temin edebileceği fatura ve benzeri vesikaların ibrazı için uygun bir süre verilmesi, bunun sonucunda ibraz edilen faturaların gerçekten alış yaptığı emtiaya ait alış faturaları olup olmadığının araştırılması ve gerçek alış faturaları göz önüne alınarak ödenmesi gereken verginin tespitine göre karar verilmesi gerekirken, böyle bir araştırma yapılmaksızın eksik inceleme nedeniyle, açılan davayı kısmen kabul eden Vergi Mahkemesi kararında hukuki isabet bulunmadığı gerekçesiyle karar bozulmuştur.\r\n\r\n3- Danıştay Dokuzuncu Dairesince verilen 18.09.2017 tarih ve E:2015/2325, K:2017/6128 sayılı karar:\r\n\r\nDavacı şirketin 2004 yılı defter ve belgelerinin ibrazı istemli yazısının davacı şirkete 12.05.2008 tarihinde tebliğ edildiği, ancak verilen süre içinde defter ve belgeleri incelemeye ibraz etmediği, anılan defter ve belgelerin içinde bulunduğu araçla beraber 18.05.2008 tarihinde çalındığını ifade ettiği, bunun üzerine davacı şirketin 2004 yılı katma değer vergisi beyannamelerinde belirtilen katma değer vergisi indirimleri reddedilmek suretiyle cezalı tarhiyat yapıldığı, davacı şirketin zayi belgesi verilmesi istemiyle açtığı davada İzmir 2. Asliye Ticaret Mahkemesinin E: 2008/406, K:2009/573 sayılı kararı ile anılan defter ve belgelerin zayi olduğuna hükmedildiği ve 17.12.2009 tarihinde kesinleştiği, bu durumda, defter ve belgelerin hırsızlık sonucu zayi olduğu hususu davacı şirket tarafından tevsik ve ispat edildiğinden, defter ve belgeleri ibraz yükümlülüğünün mücbir sebep nedeniyle yerine getirilemediği açık olup, davacı şirket adına tarhedilen vergi ziyaı cezalı katma değer vergisine karşı açılan davayı reddeden Vergi Mahkemesi kararında hukuka uygunluk bulunmadığı gerekçesiyle karar bozulmuştur.\r\n\r\n<strong>4- Danıştay Vergi Dava Daireleri Kurulunca verilen 13.12.2017 tarih ve E:2017/428 ; K:2017/636 sayılı karar:</strong>\r\n\r\n<strong>Davacı şirketin arşiv olarak kullandığı binanın su basması nedeniyle, defter ve belgelerinin okunamaz ve kullanılamaz durumda olduğu, gerek Jandarma Karakol Komutanlığı, Zabıta Amirliği ve İtfaiye Müdürlüğü tarafından düzenlenen tutanaklarla, gerek Sarıyer 2. Asliye Hukuk Mahkemesince yaptırılan bilirkişi incelemesi sonucu düzenlenen raporla ortaya konularak, 213 sayılı Kanun’un 13. maddesi uyarınca mücbir sebep halinin varlığının ispatlandığı sonucuna ulaşılmıştır.</strong>\r\n\r\n<strong>Bu durumda davacıdan, defter ve belgelerini ibraz ederek alış belgelerini defterlerine kaydettiğini belgelemesi beklenemeyeceği gibi katma değer vergisi indirimleri kabul edilmeyen davacının, indirim uygulama koşullarından İkincisi olan, indirim konusu yapılan vergilerin alış belgelerinde ayrıca gösterilmiş olmasını kanıtlama yükümlülüğü de bulunmadığından, ibraz ödevinin yerine getirilmediği gerekçesiyle yapılan tarhiyata karşı açılan davayı reddeden Vergi Mahkemesi kararı bozulmuştur.</strong>\r\n<ol>\r\n 	<li>\r\n<h2>MÜCBİR SEBEP OLMAKSIZIN DEFTER VE BELGELERİN İNCELEMEYE İBRAZ EDİLMEMESİNE İLİŞKİN KARARLAR:</h2>\r\n</li>\r\n</ol>\r\n1- Danıştay Üçüncü Dairesince verilen 30.01.2017 tarih ve E:2013/2910, K:2017/407 sayılı karar:\r\n\r\nDolayısıyla, hiçbir mücbir sebep bulunmaksızın defter ve belgelerini incelemeye ibraz etmeyen yükümlünün daha sonra dava aşamasında mahkemeye ibraz etmesinin vergi incelemesinden amaçlanan sonuçların ortadan kalkmasına sebebiyet vereceği açık olduğundan ve Katma Değer Vergisi Kanunu ile getirilen esaslara uygun bulunmadığından indirimlerin reddi suretiyle yapılan dava konusu tarhiyatta hukuka aykırılık bulunmadığı gerekçesiyle Vergi Mahkemesi kararı bozulmuştur.\r\n\r\n2- Danıştay Dördüncü Dairesince verilen 30.12.2016 tarih ve E:2016/997, K:2016/7964 sayılı karar:\r\n\r\nBu durumda, yukarıda açıklandığı üzere mücbir sebep hali olmaksızın defter ve belgelerini incelemeye ibraz etmeyerek indirim hakkından yararlanmak için yasal koşullardan birini yerine getirmeyen davacı adına katma değer vergisi indirimlerinin reddi suretiyle salman üç kat vergi ziyaı cezalı katma değer vergilerinde hukuka aykırılık bulunmadığı gerekçesiyle Vergi Mahkemesi kararı bozulmuştur.\r\n\r\n3- Danıştay Dokuzuncu Dairesince verilen 24.12.2015 tarih ve E:2015/1 1049, K:2015/18441 sayılı karar:\r\n\r\nOlayda, defter ve belgelerin incelemeye ibraz edilmemesi nedeniyle re’sen takdire gidilmesi yerinde ise de, davacı tarafından, defter ve belgelerin incelenmek üzere hazır olduğu, istenmesi halinde ibraz edilebileceği hususunun temyiz aşamasında ileri sürüldüğü görüldüğünden, yukarıda sözü edilen re’sen araştırma ilkesi uyarınca Vergi Mahkemesince yükümlünün defter ve belgelerinin asıllarının istenilmesi, ibraz edilecek olan defter ve belgelerden vergi dairesi de haberdar edilmek suretiyle söz konusu belgelerin gerçekten alış yaptığı emtialara ait faturalar olup olmadığının araştırılması ve gerçek alış faturaları göz önüne alınarak ödenecek verginin tespiti için bu defter ve belgeler üzerinde gerekirse bilirkişi incelemesi de yaptırılmak suretiyle ortaya çıkacak sonuca göre uyuşmazlık hakkında yeniden bir karar verilmesi gerektiği gerekçesiyle Vergi Mahkemesi kararı bozulmuştur.\r\n\r\n4- Danıştay Vergi Dava Daireleri Kurulunca verilen 25.03.2015 tarih ve E:2015/16, K:2015/135 sayılı karar:\r\n\r\nDolayısıyla, hiçbir mücbir sebep bulunmaksızın defter ve belgelerini incelemeye ibraz etmeyen davacının daha sonra dava aşamasında bunları mahkemeye ibraz edebileceği yönündeki istemi vergi incelemesinden amaçlanan sonuçların ortadan kaldırılmasına sebebiyet verebileceğinden ve Katma Değer Vergisi Kanunu ile getirilen esaslara uygun olmadığından, ara kararı ile defter ve belgelerin mahkemeye ibrazının istenmesi ve bu defter ve belgeler üzerinde bilirkişi incelemesi yaptırılarak karar verilmesi hukuka uygun görülmediğinden Vergi Mahkemesi kararı bozulmuştur.\r\n\r\n<strong>5- Danıştay Vergi Dava Daireleri Kurulunca verilen 13.12.2017 tarih ve E:2017/627, K:2017/623 sayılı karar:</strong>\r\n\r\n<strong>Bu durumda, vergi mahkemesince, davacının, dava dilekçesinde ibraz edebileceğini belirttiği defter ve belgeleri istenerek, ibraz edilecek belgelerden vergi idaresi de haberdar edilerek, vergilendirmenin konusunu oluşturan katma değer vergisi indiriminin dayandığı faturalarda bu verginin ayrıca gösterilip gösterilmediği, belgelerin yasal defterlere usulüne göre kaydedilip edilmediği ve temsil ettiği hukuki muamelenin gerçek olup olmadığına ilişkin herhangi bir saptama yapılmadan verilen ısrar kararında hukuka uygunluk bulunmadığı gerekçesiyle Vergi Mahkemesi kararı bozulmuştur.</strong>\r\n\r\n&nbsp;\r\n<h2>DANIŞTAY İÇTİHATLARI BİRLEŞTİRME KURULU’NUN 08.02.2019 GÜN VE ESAS NO : 2013/3 KARAR NO: 2019/1 SAYILI KARARI</h2>\r\n<ol>\r\n 	<li>\r\n<h2>MÜCBİR SEBEBİN VARLIĞI NEDENİYLE DEFTER VE BELGELERİN İNCELEMEYE İBRAZ EDİLEMEMESİ HALİ:</h2>\r\n</li>\r\n</ol>\r\n&nbsp;\r\n\r\nBuna göre, katma değer vergisi indiriminden yararlanmış bir mükellefin beyanlarının doğru olup olmadığının tespiti amacıyla, defter ve belgelerinin ibrazı istenildiğinde, 213 sayılı Kanun’da tanımlanmış mücbir sebep hallerinden biri sebebiyle defter ve belgeleri zayi olan bir mükellefin, ibraz ödevini yerine getirmesi beklenemez. Böyle bir nedenden dolayı, ibraz ödevini yerine getiremeyen mükellefin katma değer vergisi indirimlerinin reddi suretiyle adına tarhiyat yapılması ve ceza kesilmesi hukuka uygun düşmeyecektir.\r\n\r\nDefterlerle birlikte zayi olan ve katma değer vergisi indirimine esas olan alış belgelerinin, alış yapılan mükelleflerden temin edilerek inceleme elemanına veya mahkemeye ibrazını beklemek de gerçekçi bir yaklaşım olmayacaktır. Zira, alım yapılan mükelleflerin bazen faaliyetini terk etmeleri veya bulunamamaları, bazen de belge asıllarını vermemeleri gibi sebeplerle bu belgeler temin edilememektedir. Dava aşamasında mahkemece, bu belgelerin temin edilmesinin davacıdan istenildiği durumlarda, alım yapılan mükelleflerin defter belge saklama yükümlülük süresi de çoğu zaman dolduğundan, istenilen belgelerin temin edilmesi imkansız hale gelmektedir.\r\n\r\n<strong>İçtihatların; mücbir sebebin varlığı halinde mükelleflerin ibraz ödevini yerine getirmelerinin beklenemeyeceği ve indirim konusu yapılan vergilerin, alış belgelerinde ayrıca gösterilmiş olmasını ispatlama yükümlülüğünün de bulunmadığı yolundaki Vergi Dava Daireleri Kurulunun 13.12.2017 tarih ve E:2017/428, K:2017/636 sayılı kararı doğrultusunda birleştirilmesine KARAR VERİLMİŞTİR.</strong>\r\n<ol>\r\n 	<li>\r\n<h2>MÜCBİR SEBEP OLMAKSIZIN DEFTER VE BELGELERİN İNCELEMEYE İBRAZ EDİLMEMESİ HALİ:</h2>\r\n</li>\r\n</ol>\r\n&nbsp;\r\n\r\nDavacılar tarafından daha önce vergi idaresine ibraz edilmeyen defter ve belgelerin, gerçek bir ticari harekete ve teslime dayanıp dayanmadığı konusundaki saptama ancak, her türlü imkan ve yetki ile donatılmış vergi idaresi tarafından yapılacak incelemeyle ortaya konulabileceğinden, vergi mahkemesine sunulacak defter ve belgeler hakkında vergi idaresinin bilgi ve tespitlerine başvurulması bu amacın sağlanması için gereklidir. Yaptığı vergilendirmeye karşı açılan davanın tarafı olan vergi idaresinin, ancak yargılama sırasında ulaşabileceği defter ve belgeler hakkında gerek biçimsel yönden, gerekse belgelerin temsil ettiği hukuki muamelelerin gerçekliği konusundaki saptamaları, kendisine Vergi Usul Kanunu’nun tanıdığı yetki ve tekniklere göre yapacağında kuşku yoktur. Vergi mahkemesi tarafından, yukarıdaki saptamalardan sonra durum gerektirdiği takdirde diğer kanıtların, 2577 sayılı Kanun’un 31. maddesinin birinci fıkrası uyarınca elde edilmesi mümkündür. Burada yargı organınca, idarenin yerine geçerek herhangi bir inceleme yapılmamakta, ödenmesi gereken verginin doğruluğu konusunda yargısal denetim yapılmakta olup, bu da İdari Yargılama Usulü Kanunu’ndan doğmaktadır.\r\n\r\n<strong>Belirtilen hukuksal nedenlerle, mücbir sebep olmaksızın defter ve belgelerini, incelemeye yetkili olan inceleme elemanlarına ibraz etmeyen katma değer vergisi mükellefleri adına yapılan cezalı tarhiyatlara karşı açılan davalarda; davacılar tarafından, vergilendirme dönemine ilişkin yasal defterler ve belgelerin mahkemeye sunulabileceğinin ileri sürülmesi halinde, bu defter ve belgeler davacıdan istenilip, defterlerdeki kayıtlar incelenip, bu kayıt ve belgeler hakkında davanın diğer tarafı olan vergi idaresinin görüşü ve saptamaları da alınarak yapılacak hukuki değerlendirmeye göre karar verilmesi gerektiği sonucuna ulaşıldığından, bu konuda oluşan içtihat aykırılığının, Vergi Dava Daireleri Kurulunun 13.12.2017 tarih ve E:2017/627, K:2017/623 sayılı kararı doğrultusunda birleştirilmesine KARAR VERİLMİŞTİR.</strong>\r\n\r\n<strong> </strong>\r\n<h2><strong>SONUÇ</strong></h2>\r\nYasal defter ve belgeler beş yıllık zamanaşımı süresince muhafaza edilmeli ve istenilmesi halinde vergi müfettişliğine ibraz edilmelidir. Bu evrakların incelemeye ibraz edilmemesinin önemli vergisel sonuçları olmaktadır. Ancak, bazen elde olmayan zorunlu sebeplerle bazen ise yasada mücbir sebep olarak görmeyen bazı hallerde defter ve belgeler incelemeye ibraz edilememektedir.\r\n\r\nDefter ve belgelerin incelemeye ibraz edilmemesi resen tarh nedeni olarak kabul edilmiştir. Bu durumda vergi müfettişliği KDV indirimlerini reddederek cezalı vergi tarhıyatı önermektedir. Vergi müfettişliği raporları doğrultusunda vergi daireleri vergi ceza ihbarnamelerini düzenleyerek mükelleflere tebliğ etmektedir.\r\n\r\nBu tür durumlarda vergi mükellefleri için bize göre en uygun görülen yol 30 günlük süre içinde konusunda uzman bir vergi danışmanı veya bir vergi avukatının katkısıyla yetkili vergi mahkemesi nezdinde vergi davası açılmasıdır.\r\n\r\nAçılan çeşitli vergi davaları sonucunda, bu konu vergi mahkemeleri ve Danıştayın vergi davalarında uzman Daireleri arasında içtihat farklılıklarına sebep olmuştur. Ancak, son alınan “içtihadı birleştirme” kararı ile artık hukuki ihtilaf netleşmiştir. İçtihadı birleştirme kararı hem Danıştay dairelerini hem de vergi mahkemelerini bağlayıcı niteliktedir.\r\n\r\nBu durumda, açılan vergi davalarında şayet “mücbir sebepler” nedeniyle defter ve belgeler ibraz edilemiyorsa mükellefin tüm KDV indirimlerinin reddi vergi mahkemelerince hukuka uygun bulunamayacaktır. Mücbir sebep hali olmamakla birlikte inceleme aşamasında ibraz edilemeyen defter ve belgelerin açılan vergi davasında vergi mahkemesine ibrazı mümkünse, Vergi Mahkemesi davanın tarafı olan vergi dairesini de haberdar ederek gerekli yasal inceleme yapıldıktan sonra karar verecektir.\r\n\r\nGörüldüğü gibi her iki durumda da vergi davası açan mükelleflerin lehine olabilecek bir “içtihadı birleştirme” kararının vergi yargısı tarafından kabul edildiği görülmektedir. Bu durum vergi mükellefleri açısından önemli bir gelişmedir.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','DEFTER VE BELGELERİN İBRAZ EDİLEMEDİĞİ DURUMLARDA VERGİ DAVASI AÇAN MÜKELLEFLERİ DANIŞTAY HAKLI BULDU','','publish','closed','open','','defter-ve-belgelerin-ibraz-edilemedigi-durumlarda-vergi-davasi-acan-mukellefleri-danistay-hakli-buldu','','','2019-12-28 17:34:35','2019-12-28 14:34:35','',0,'http://www.davavergi.com/?p=425',0,'post','',0),
(426,1,'2019-08-19 13:16:11','2019-08-19 10:16:11','danıştay','danıştay','danıştay','inherit','closed','closed','','danistay','','','2025-01-09 14:03:03','2025-01-09 11:03:03','',425,'http://www.davavergi.com/wp-content/uploads/2019/08/danıştay.jpg',0,'attachment','image/jpeg',0),
(428,1,'2019-08-19 13:18:01','2019-08-19 10:18:01','danıştay','danıştay','danıştay','inherit','closed','closed','','danistay-2','','','2025-01-09 14:03:20','2025-01-09 11:03:20','',425,'http://www.davavergi.com/wp-content/uploads/2019/08/danıştay-1.jpg',0,'attachment','image/jpeg',0),
(430,1,'2019-08-27 14:52:46','2019-08-27 11:52:46','<strong> </strong>\r\n<h2><strong>İZAHA DAVET NEDİR? TÜRK VERGİ SİSTEMİNDE YENİ UYGULAMA “İZAHA DAVET”</strong></h2>\r\n<strong> </strong>\r\n<h2><strong>VERGİ SİSTEMİMİZ</strong></h2>\r\nTürk Vergi Sistemi temelde beyana dayalı bir sistemdir. Mükellefler ilgili dönemde elde ettikleri gelirlerini beyanname ile beyan eder, tahakkuk eden vergileri ise süresinde öderler. Ancak, bu sistem her zaman doğru işlemez. Bu nedenle vergi denetimi kavramı önem kazanır.\r\n\r\nGelir idaresi, vergi mükelleflerinin vergisel ödevlerini yerine getirip getirmediği hususunda çeşitli gerçek ve tüzel kişilerden veriler toplar ve bunları vergi denetiminde kullanır.\r\n\r\n<strong> </strong>\r\n<h2><strong>VERGİ DENETİMİ</strong></h2>\r\nKamu harcamaların en ucuz kaynağı vergi gelirleri olduğu için ülkeler vergi gelirlerine büyük önem vermektedirler. Ancak her geçen gün vergi gelirlerinin toplanması biraz daha zorlaşmaktadır. Vergi ödeyenlerin vergiye karşı bir direnç gösterdiği gözlemlenmektedir. Kamu idareleri ise, yeni vergiler koymak yerine mevcut vergilerin daha iyi toplanması konusunda çaba göstermektedir. Daha iyi vergi toplayabilmenin en etkin yolu ise vergi denetimidir.<a href=\"#_ftn1\" name=\"_ftnref1\"><sup>[1]</sup></a>\r\n\r\nVergi denetimi, vergi mevzuatı ile vergiye tabi tutulan mükelleflerin tam olarak kavranabilmesi, vergi idaresi ile mükelleflerin yürürlükte olan vergi sisteminde yer alan ödevlere uyumunun tespit ve teşvik edilmesi, ödenmesi gereken verginin tam ve zamanında ödenmesinin sağlanmasına yönelik vergi idaresi faaliyetlerinin tamamıdır.<a href=\"#_ftn2\" name=\"_ftnref2\"><sup>[2]</sup></a>\r\n\r\n<strong> </strong>\r\n<h2><strong>İZAHA DAVET</strong></h2>\r\n213 sayılı Vergi Usul Kanununun 6728 sayılı Yasanın 22. Maddesiyle değişik 370. Maddesinde, yeni bir düzenleme yapılarak “izaha davet” uygulaması getirilmiştir.\r\n\r\nİzaha davet müessesesi, verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitlerle ilgili olarak aynı merciler tarafından mükelleflerden açıklama talep edilmesi olup, bu müessese, yapılan değerlendirmeler sonucunda vergi ziyaına sebebiyet vermediği anlaşılan mükelleflerin konuyla ilgili vergi incelemesine veya takdire sevk edilmesini önlemekte, vergi ziyaına sebebiyet verildiği durumlarda ise belirli şartlar dahilinde indirimli ceza uygulanmak suretiyle mükellefleri daha ağır müeyyidelerden korumaktadır.\r\n\r\n482 sayılı Vergi Usul Kanunu Genel Tebliği ile, Vergi Usul Kanununun “İzaha davet:” başlıklı 370 inci maddesinin Bakanlığa verdiği yetkiye istinaden izaha davetin kapsamı ve şekli, ön tespitin niteliği, izaha daveti yapacak ve yapılan izahı değerlendirecek merciler, davet yapılacaklar, yapılan izahta kullanılacak bilgi ve belgeler ile uygulamaya ilişkin diğer usul ve esaslar belirlenmektedir.\r\n\r\n<strong> </strong>\r\n<h2><strong>İZAHA DAVETİN KAPSAMI</strong></h2>\r\n&nbsp;\r\n\r\nİzaha davet kapsamına alınan konular şunlardır:\r\n<ol>\r\n 	<li>Ba-Bs Bildirim Formlarında Yer Alan Bilgilerin Analizi Sonucunda Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Kredi Kartı Satış Bilgileri ile Katma Değer Vergisi (KDV) Beyannamelerinin Karşılaştırılması Sonucunda Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Yıllık Beyannameler ile Muhtasar ve Prim Hizmet Beyannamelerinin Karşılaştırılması Sonucunda Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Çeşitli Kurum ve Kuruluşlardan Elde Edilen Bilgiler ile Asgari Ücret Tarifelerinin Karşılaştırılması Sonucunda Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Yıllık Gelir ve Kurumlar Vergisi Beyannameleri Üzerinde Yapılan İndirimleri, Kanuni Oranları Aşan Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Dağıttığı Kâr Üzerinden Tevkifat Yapmadığı Tespit Edilenlerin İzaha Davet Edilmesi</li>\r\n 	<li>Geçmiş Yıl Zararlarının Mahsubu Yönünden Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>İştirak Kazançlarını İlgili Hesapta Göstermeyen Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Kurumlar Vergisi Kanununun 5/1-e Maddesindeki İstisna ile İlgili Olarak Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Örtülü Sermaye Yönünden Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Ortaklardan Alacaklar İçin Hesaplanması Gereken Faizler Yönünden Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Ortaklık Hakları veya Hisselerini Elden Çıkardıkları Halde Beyanda Bulunmayan Limited Şirket Ortaklarının İzaha Davet Edilmesi</li>\r\n 	<li>Gayrimenkul Alım/Satım Bedelinin Eksik Beyan Edilmiş Olabileceğine Dair Haklarında Tespit Bulunanların İzaha Davet Edilmesi</li>\r\n 	<li>Gayrimenkullere İlişkin Değer Artışı Kazançları Yönünden Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Gayrimenkul Sermaye İratlarını Beyan Etmeyen veya Eksik/Hatalı Beyan Eden Mükelleflerin İzaha Davet Edilmesi</li>\r\n 	<li>Sahte veya Muhteviyatı İtibarıyla Yanıltıcı Belge Kullanılması Durumunda Mükelleflerin İzaha Davet Edilmesi</li>\r\n</ol>\r\n<strong> </strong>\r\n<h2><strong>UYGULAMANIN ESASLARI</strong></h2>\r\n<strong> </strong>\r\n<h3><strong>Yapılan İzahın Yeterli Bulunması</strong></h3>\r\nMükellefçe yapılan izahın yeterli bulunması halinde, mükellef hakkında söz konusu tespitle ilgili olarak vergi incelemesine ve takdir komisyonuna sevk işlemi yapılmaz.\r\n\r\n<strong> </strong>\r\n<h3><strong> Yapılan İzahın Yeterli Bulunmaması</strong></h3>\r\nMükellefçe yapılan izahın komisyonca yeterli bulunmaması ve beyanname verilmesini gerektiren bir durumun bulunduğunun değerlendirilmesi halinde bu durum mükellefe bildirilir.\r\n\r\nBu bildirim üzerine, izahın yapıldığı tarihten itibaren 15 günlük süre sona ermeden mükellefçe; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi, ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranındaki izah zammıyla ödenmesi şartlarıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir.\r\n\r\nYapılan izahın yeterli bulunmaması ve mükellef tarafından Vergi Usul Kanununun 370 inci maddesinde öngörülen işlemlerin gerçekleştirilmemesi durumunda <strong>incelemeye veya takdire sevk işlemleri</strong> yapılır.\r\n\r\n&nbsp;\r\n<h2><strong>SONUÇ</strong></h2>\r\nGetirilen bu düzenleme ile İdare ve mükellefler arasındaki uyuşmazlıkların azaltılması, İdarenin zamanını daha etkin ve verimli alanlara hasretmesi, olayların gerçek mahiyetinin tespit edilmesine mükelleflerce daha çok katkıda bulunulması ve bu sayede vergiye gönüllü uyumun artırılması amaçlanmaktadır.\r\n\r\nBu uygulama ile, vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler bulunması durumunda mükellefler izaha davet edilmekte ve mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmamaları veya takdir komisyonuna sevk edilmemeleri sağlanmaktadır.\r\n\r\nKuşkusuz bu uygulama ile çok basit izah edilebileceği düşünülen bazı konuların vergi uyuşmazlıklarına neden olmasının önüne geçilmesi beklenmektedir.\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]</a> Mustafa Özdil, <em>Ekonomik ve Sosyal Hayatta Verginin Yeri Vergi İdaresi, Vergide Adalet ve Reform</em>, 2000’li Yıllarda Türkiye Stratejik, Sosyal ve Ekonomik Araştırmalar Vakfı, Ankara, 2009, s.100.\r\n\r\n<a href=\"#_ftnref2\" name=\"_ftn2\">[2]</a> Hesap Uzmanları Kurulu, <em>Türk Vergi Sistemi ve 50. Yılında Hesap Uzmanları Kurulu, HUK 50. Yıl Armağanı, </em>Ankara, 1995, s.93.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','İZAHA DAVET NEDİR? TÜRK VERGİ SİSTEMİNDE YENİ UYGULAMA “İZAHA DAVET”   ','','publish','closed','open','','izaha-davet-nedir-turk-vergi-sisteminde-yeni-uygulama-izaha-davet','','','2019-12-28 17:33:44','2019-12-28 14:33:44','',0,'http://www.davavergi.com/?p=430',0,'post','',0),
(431,1,'2019-08-27 14:52:29','2019-08-27 11:52:29','vergi mükellefi','vergi mükellefi','vergi mükellefi','inherit','closed','closed','','vergi-mukellefi','','','2025-01-09 14:03:21','2025-01-09 11:03:21','',430,'http://www.davavergi.com/wp-content/uploads/2019/08/vergi-mükellefi.jpg',0,'attachment','image/jpeg',0),
(434,1,'2019-10-15 12:41:50','2019-10-15 09:41:50','<h2><strong>SAHTE FATURA (NAYLON FATURA) SUÇLARINDA DAVA ZAMANAŞIMI NEDİR?</strong></h2>\r\n<strong>         </strong>Zamanaşımı kısaca yasada öngörülen sürelerin dolmasıyla belli yükümlülüklerin sona ermesi olarak tanımlanabilir. Sahte fatura kullanma veya düzenleme fiili vergisel yükümlülüklerin yanı sıra ceza hukuku bakımından da hürriyeti bağlayıcı cezayı gerektirmektedir.\r\n\r\nVergi kanunlarında tarh ve tahsil zamanaşımına dair hükümler yer almaktadır. Vergi suçundan kaynaklanan davalarda öngörülen dava ve ceza zamanaşımı kavramları ise Türk Ceza Kanununda düzenlenmiştir.\r\n<h2><strong>Dava zamanaşımı nedir?</strong></h2>\r\nDava zamanaşımı, sahte fatura kullanma veya düzenleme suçu ile ilgili olarak kovuşturma yapılmasına engel bir haldir. Ceza zamanaşımı ise  kesinleşmiş mahkûmiyet hükmünün infazının yapılamaması halidir.\r\n\r\nDava zamanaşımı, Vergi Usul Kanununa muhalefet suçlarında dava açılmasına veya açılan davanın devamına imkan vermeme halidir. Suçun tamamlanmasından sonra yasada öngörülen sürenin geçmesiyle dava zamanaşımı durumu meydana gelebilmektedir. Dava zamanaşımının dolması halinde  CMK’nın 223. Maddesine göre davanın düşmesine karar verilmektedir.\r\n\r\nDavanın devamı sırasında beraat kararı verilmesi gereken bir durum var ise öncelikle beraat kararı verilmesi böyle bir durumun olmaması halinde düşme kararı verilmesi gerekir.\r\n\r\nDavanın zamanaşımına uğrayıp uğramadığını konusu öncelikle ele alınması ve karara bağlanması gereken bir durumdur.\r\n<h2><strong>Dava zamanaşımı süreleri ne kadardır?</strong> <strong>Sahte fatura kullanma ve düzenleme suçlarında dava zamanaşımı süresi ne kadardır?</strong></h2>\r\nTCK’nın “Dava zamanaşımı” başlıklı 66. Maddesine göre,\r\n\r\nMadde 66- (1) Kanunda başka türlü yazılmış olan haller dışında kamu davası;\r\n<ol>\r\n 	<li>a) Ağırlaştırılmış müebbet hapis cezasını gerektiren suçlarda otuz yıl,</li>\r\n 	<li>b) Müebbet hapis cezasını gerektiren suçlarda yirmibeş yıl,</li>\r\n 	<li>c) Yirmi yıldan aşağı olmamak üzere hapis cezasını gerektiren suçlarda yirmi yıl,</li>\r\n 	<li>d) Beş yıldan fazla ve yirmi yıldan az hapis cezasını gerektiren suçlarda onbeş yıl,</li>\r\n 	<li>e) Beş yıldan fazla olmamak üzere hapis veya adlî para cezasını gerektiren suçlarda sekiz yıl,</li>\r\n</ol>\r\nGeçmesiyle düşer.\r\n\r\nTCK’nın “Dava zamanaşımı süresinin durması veya kesilmesi başlıklı 67. Maddesine göre,\r\n\r\n“ (1) Soruşturma ve kovuşturma yapılmasının, izin veya karar alınması veya diğer bir mercide çözülmesi gereken bir meselenin sonucuna bağlı bulunduğu hallerde; izin veya kararın alınmasına veya meselenin çözümüne veya kanun gereğince hakkında kaçak olduğu hususunda karar verilmiş olan suç faili hakkında bu karar kaldırılıncaya kadar dava zamanaşımı durur.\r\n\r\n(2) Bir suçla ilgili olarak;\r\n<ol>\r\n 	<li>a) Şüpheli veya sanıklardan birinin savcı huzurunda ifadesinin alınması veya sorguya çekilmesi,</li>\r\n 	<li>b) Şüpheli veya sanıklardan biri hakkında tutuklama kararının verilmesi,</li>\r\n 	<li>c) Suçla ilgili olarak iddianame düzenlenmesi,</li>\r\n 	<li>d) Sanıklardan bir kısmı hakkında da olsa, mahkûmiyet kararı verilmesi,</li>\r\n</ol>\r\nHalinde, dava zamanaşımı kesilir.\r\n\r\n(3) Dava zamanaşımı kesildiğinde, zamanaşımı süresi yeniden işlemeye başlar. Dava zamanaşımını kesen birden fazla\r\n\r\nnedenin bulunması halinde, zamanaşımı süresi son kesme nedeninin gerçekleştiği tarihten itibaren yeniden işlemeye başlar.\r\n\r\n(4) Kesilme halinde, zamanaşımı süresi ilgili suça ilişkin olarak Kanunda belirlenen sürenin en fazla yarısına kadar uzar.”\r\n\r\nVergi Usul Kanunun 359. Maddesine göre,\r\n\r\n“2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar,\r\n\r\nHakkında <strong>on sekiz aydan üç yıla</strong> kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde,  inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.\r\n<ol>\r\n 	<li>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, <strong>üç yıldan beş yıla</strong> kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</li>\r\n 	<li>c) Bu Kanun hükümlerine göre ancak Maliye Bakanlığı ile anlaşması bulunan kişilerin basabileceği belgeleri, Bakanlık ile anlaşması olmadığı halde basanlar veya bilerek kullananlar <strong>iki yıldan beş yıla</strong> kadar hapis cezası ile cezalandırılır.</li>\r\n</ol>\r\nBu hükümlere göre sahte belge suçlarında üst sınır beş yıl olduğu için dava zamanaşımı 8 yıldır. Ancak soruşturma veya kovuşturma açılması zamanaşımı süresini keseceğinden süreyi %50 fazla yani 12 yıl olarak kabul etmek gerekir.\r\n\r\nDava zamanaşımı suç tarihinden başlar. Zincirleme suçlarda ise son fiilin işlendiği tarihten başlar. 213 sayılı VUK ile düzenlenen suçlar zincirleme suç olarak kabul edildiğinden vergi suçlarında (naylon fatura) dava zamanaşımı son faturanın düzenlediği ayı takip eden ayın 25’inden itibaren işlemeye başlayacaktır. Bu tarih KDV beyanlarının son günüdür.\r\n<h2><strong>Sahte Faturadan Kaynaklı Ceza Davalarına İlişkin Emsal Yargıtay Kararları</strong></h2>\r\nYargıtay 11. Dairesinin 13.3.2017 gün ve E:2016/11265 K:2017/1243 sayılı kararı:\r\n\r\nSAHTE FATURA KULLANMA (Sanığın 2005 Takvim Yılında Sahte Fatura Kullandığının Kullandığı En Son Sahte Fatura Tarihinin 14.12.2005 Olduğunun İddia Olunduğu/Suç Tarihinin 21.01.2006 Tarihi Olarak Belirlenmesi Gerektiği Cihetle Suç Tarihi İtibariyle Tabi Olduğu 5237 S.K. 66/1-e ve 67/4. Maddelerinde Öngörülen Dava Zamanaşımı Süresinin Suç Tarihinden Hüküm Tarihine Kadar Dolmadığı Gözetilmeden Kamu Davasının Dava Zamanaşımı Sebebiyle Düşürülmesine Karar Verilmesinin Hatalı Olduğu)\r\n\r\nDAVA ZAMANAŞIMI SEBEBİYLE DÜŞME (Sanığın 2005 Takvim Yılında Sahte Fatura Kullandığının Kullandığı En Son Sahte Fatura Tarihinin 14.12.2005 Olduğunun İddia Olunduğu/ Suç Tarihinin 21.01.2006 Tarihi Olarak Belirlenmesi Gerektiği Cihetle Suç Tarihi İtibariyle Tabi Olduğu 5237 S.K. 66/1-e ve 67/4. Maddelerinde Öngörülen Dava Zamanaşımı Süresinin Suç Tarihinden Hüküm Tarihine Kadar Dolmadığı Gözetilmeden Kamu Davasının Dava Zamanaşımı Sebebiyle Düşürülmesine Karar Verilmesinin İsabetsiz Olacağı)\r\n\r\n&nbsp;\r\n\r\nYargıtay 11. Dairesinin 18.06.2019 gün ve E: 2016/3728 2019/5333 sayılı kararı:\r\n\r\nSanığa yüklenen “2006 ve 2007 takvim yıllarında sahte fatura düzenlemek” suçlarının suç tarihleri itibariyle yürürlükte bulunan 213 sayılı VUK’nin 359/b-1. maddesindeki cezasının üst sınırına göre tabi olduğu 5237 sayılı TCK\'nin 66/1-e ve 67/4. maddelerinde öngörülen dava zamanaşımının 2006 takvim yılı yönünden suç tarihinden; 2007 takvim yılı yönünden ise, TCK\'nin 66/1-e. maddesinde öngörülen asli dava zamanaşımının kesici son işlem olan sanığın sorgusunun yapıldığı 06.06.2011 tarihinden temyiz inceleme tarihine kadar gerçekleştikleri anlaşılmış ve katılan vekilinin temyiz nedenleri bu itibarla yerinde görülmüş olduğundan, diğer yönleri incelenmeyen hükümlerin 5320 sayılı Kanun’un 8/1. maddesi gereğince uygulanması gereken 1412 sayılı CMUK’nin 321. maddesi uyarınca BOZULMASINA, ancak yeniden yargılama yapılmasını gerektirmeyen bu hususta aynı Kanun’un 322. maddesinde öngörülen yetkiye dayanılarak karar verilmesi mümkün olduğundan, sanık hakkında açılan kamu davalarının gerçekleşen zamanaşımı nedeniyle 5271 sayılı CMK’nin 223/8. maddeleri uyarınca DÜŞMESİNE, 18.06.2019 tarihinde oy birliği ile karar verildi.\r\n\r\n&nbsp;\r\n\r\nYargıtay 11. Dairesinin 17.06.2019 gün ve E: 2016/4032 K:2019/5265 sayılı kararı:\r\n<ol>\r\n 	<li>A) Sanık ... hakkında “2009 ve 2010 takvim yıllarında sahte fatura düzenlemek” suçlarından kurulan beraat hükümlerine yönelik katılan vekilinin temyiz taleplerinin incelenmesinde:</li>\r\n</ol>\r\nSanığa yüklenen “2009 ve 2010 takvim yıllarında sahte fatura düzenlemek” suçlarının cezasının türü ve üst sınırına göre, 5237 sayılı TCK\'nin 66/1-e maddesinde öngörülen 8 yıllık asli dava zamanaşımının, kesici son işlem olan sanığın sorgusunun yapıldığı 17.05.2011 tarihinden temyiz inceleme tarihine kadar gerçekleştiği anlaşılmış, katılan vekilinin temyiz nedenleri bu itibarla yerinde görülmüş olduğundan, 5320 sayılı Kanun’un 8/1. maddesi gereğince uygulanması gereken 1412 sayılı CMUK’nin 321. maddesi uyarınca hükmün BOZULMASINA; ancak yeniden yargılama yapılmasını gerektirmeyen bu hususta aynı Kanun’un 322. maddesindeki yetkiye dayanılarak karar verilmesi mümkün olduğundan, sanık hakkındaki kamu davasının gerçekleşen asli zamanaşımı nedeniyle 5271 sayılı CMK\'nin 223/8. maddesi gereğince DÜŞMESİNE, 17.06.2019 tarihinde oy birliği ile karar verildi.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','SAHTE FATURA (NAYLON FATURA) SUÇLARINDA DAVA ZAMANAŞIMI NEDİR?','','publish','closed','open','','sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir','','','2019-12-28 17:33:18','2019-12-28 14:33:18','',0,'http://www.davavergi.com/?p=434',0,'post','',0),
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(438,1,'2019-10-23 10:54:38','2019-10-23 07:54:38','<h1>KENTSEL DÖNÜŞÜM UYGULAMALARI KAPSMANINDA VERGİ VE HARÇ MUAFİYETİNE İLİŞKİN VERGİ İHTİLAFLARI</h1>\r\n<h2>GİRİŞ</h2>\r\nBir konunun vergi veya harca tabi olabilmesi için özel kanunlarında düzenleme yapılmış olması gerekmektedir. Vergi muafiyeti, yasa gereği vergiye tabi tutulan kişilerin yine yasada yer alan özel düzenleme üzerine vergi ödemekle yükümlü tutulmamayı ifade etmektedir.\r\nÖrnek vermek gerekirse, taşınmazların devir ve intikali 492 sayılı Harçlar Kanunu uyarınca harca tabidir. Yine bir taşınmazın ticari organizasyon dahilinde satışı Katma Değer Vergisi uyarınca vergiye tabidir. Yine Belediyeler tarafından yapılan bir takım ruhsatlandırma ve hizmet işleri çeşitli harçlara ve ücretlere tabi tutulmaktadır.\r\n<h2>KENTSEL DÖNÜŞÜM UYGULAMALARININ AMACI NEDİR?</h2>\r\nKentsel dönüşüm, zaman içinde eskiyen yapıların ve şehir altyapısının sosyal ve ekonomik bir strateji ile günün gelişen koşullarına uygun olarak yeniden düzenlenmesi amacıyla yapılmaktadır.\r\n6306 sayılı Afet Riski Altındaki Alanların Dönüştürülmesi Hakkında Kanunun amacı; afet riski altındaki alanlar ile bu alanlar dışındaki riskli yapıların bulunduğu arsa ve arazilerde, bilimsel ve teknolojik standartlara uygun, sağlıklı ve güvenli yaşam alanları oluşturulmasını sağlamaktır.\r\n<h2>HARÇ MUAFİYETİNE İLİŞKİN YASAL DÜZENLEME</h2>\r\n6306 sayılı Afet Riski Altındaki Alanların Dönüştürülmesi Hakkında Kanunun “Dönüşüm Gelirleri ve Diğer Hükümler” başlıklı 7’inci maddesinin 9 numaralı fıkrasında aşağıda yer alan vergi ve harç istisnasına ilişkin hükümün önceki hali şu şekildeydi:\r\n“Bu Kanun uyarınca yapılacak olan işlem, sözleşme, devir ve tesciller ile uygulamalar, noter harcı, tapu harcı, belediyelerce alınan harçlar, damga vergisi, veraset ve intikal vergisi, döner sermaye ücreti ve diğer ücretlerden; kullandırılan krediler sebebiyle lehe alınacak paralar ise banka ve sigorta muameleleri vergisinden müstesnadır.”\r\nİstisna hükmü, ilgili yönetmelik düzenlemeleri de dikkate alınarak ilk işlemlere uygulanmaktaydı.\r\n29/11/2018 tarih 7153 sayılı “Çevre Kanunu Ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun” la 6306 sayılı “Afet Riski Altındaki Alanların Dönüştürülmesi Hakkında Kanun” un 7’incu maddesinin 9 ve 10 numaralı fıkraları değiştirilmiştir. Yeni düzenlemeyle, kentsel dönüşüm kapsamında yapılan işlemlere ve konut teslimlerine uygulanması gereken ancak idarelerce getirilen yorum farkından dolayı uygulanmayan Vergi ve Harç muafiyetinin kapsamını tereddütlere yer bırakmayacak şekilde ve vergi mahkemelerince verilen kararlarla uyumlu bir şekilde yeniden düzenlenmiştir.\r\n<h2>2018 YILI YASA DEĞİŞİKLİĞİ İLE NE OLDU?</h2>\r\n6306 sayılı Afet Riski Altındaki Alanların Dönüştürülmesi Hakkında Kanunun “Dönüşüm Gelirleri ve Diğer Hükümler” başlıklı 7’inci maddesinin son hali şu şekildedir:\r\n“(9) (Değişik:29/11/2018-7153/24 md.) Bu Kanun uyarınca yapılacak olan ve Bakanlık, TOKİ, İller Bankası Anonim Şirketi, İdare ve dönüşüme konu yapıların inşası işini yüklenen müteahhit ile malik ve en az bir yıldır kiracı veya sınırlı ayni hak sahibi olarak riskli yapıyı kullanan gerçek kişiler veya özel hukuk tüzel kişilerinden birinin taraf olduğu;\r\na) Bu Kanun kapsamındaki taşınmazların dönüşüme tabi tutulmadan önce ilk satışı, devri, tescili ve ipotek tesis edilmesi işlemleri ile bu Kanun kapsamında yapılacak uygulamalar neticesinde meydana gelen yeni yapıların malik, işi yüklenen müteahhit ve en az bir yıldır kiracı veya sınırlı ayni hak sahibi olarak riskli yapıyı kullanan gerçek kişiler veya özel hukuk tüzel kişilerine ilk satışı, devri, tescili ve ipotek tesis edilmesi işlemleri,(2)\r\nb) Bu Kanun kapsamındaki bir yapıdan dolayı, bu Kanun kapsamındaki parsellerde veya alanlarda veya söz konusu parsel ve alanların dışındaki parsellerde yeni bir yapı yapılması ya da mevcut bir yapının satın alınması veya ipotek tesis edilmesi işlemleri,\r\nc) Kanun kapsamında yapılacak uygulamalar neticesinde meydana gelen yeni yapıların işi yüklenen müteahhit, Bakanlık, TOKİ, İller Bankası Anonim Şirketi, İdare ve bunların iştirakleri tarafından gerçekleştirilecek ilk satışı, devri, tescili ve ipotek tesis edilmesi işlemleri, ile bu bentlerde belirtilen yapıların dönüşümüne ilişkin olarak Kanun uyarınca yapılacak diğer işlemler noter harcı, tapu harcı, belediyelerce alınan ücret ve harçlardan, veraset ve intikal vergisi, döner sermaye ücreti ve diğer ücretlerden, bu işlemler nedeniyle düzenlenecek kâğıtlar, resmî dairelerin mal ve hizmet alımlarına ilişkin ödemeler sebebiyle düzenlenen kâğıtlar da dahil olmak üzere damga vergisinden, bu Kanun kapsamındaki yapıların maliklerine ve malik olmasalar bile bu yapılarda kiracı veya sınırlı ayni hak sahibi olarak en az bir yıldır ikamet ettiği veya bunlarda işyeri bulunduğu tespit edilenlere bu amaçlarla kullandırılan krediler dolayısıyla lehe alınacak paralar, banka ve sigorta muameleleri vergisinden istisnadır. Bu Kanun kapsamındaki iş, işlem ve uygulamalar, Bakanlık, TOKİ, İller Bankası Anonim Şirketi ve İdarenin, sermayesinin yarısından fazlasına sahip oldukları şirketleri tarafından yürütülüyor ise, bu şirketlerce yapılan iş, işlem ve uygulamalarda da bu fıkrada belirtilen vergi, harç ve ücret muafiyetleri uygulanır.\r\n(10) (Değişik:29/11/2018-7153/24 md.) Riskli alanlarda, rezerv yapı alanlarında ve riskli yapıların bulunduğu parsellerde, gerçek kişilerce ve özel hukuk tüzel kişilerince uygulamada bulunulması halinde, fonksiyon değişikliğine bakılmaksızın, mevcut inşaat alanının bir buçuk katına kadar olan yeni inşaat alanı için belediyelerce harç ve ücret alınmaz.”\r\nYasada yapılan değişiklikle “istisna” kapsamında belirlenen konular “vergi muafiyeti” şeklinde düzenlenmiş, kapsam genişletilmiş, tereddütler giderilmiştir.\r\n<h2>KENTSEL DÖNÜŞÜM KAPSAMINDA MUAFİYET SAĞLANAN VERGİ, HARÇ VE ÜCRETLER NELERDİR?</h2>\r\n6306 sayılı Kanun kapsamında muafiyet uygulanacak vergi, harç ve ücretleri şöyle sıralayabiliriz:\r\n• Tapu harçları,\r\n• Noter harçları,\r\n• Belediyeler tarafından alınan ücret ve harçlar,\r\n• Veraset ve intikal vergileri,\r\n• Döner sermaye ücreti ve diğer ücretler,\r\n• Damga vergisi,\r\n• Banka ve sigorta muameleleri vergisi.\r\n<h2>VERGİ MAHKEMELERİ VE DANIŞTAYIN KONUYA BAKIŞI</h2>\r\n6306 sayılı Yasada 2018 yılı öncesi uygulamalarda özellikle vergi idaresi ve belediyelerce söz konusu istisnanın alanı oldukça dar tutulmuştur. Bu nedenle mükellefler konuyu vergi yargısına intikal ettirmiştir. Yargılamalar sonucunda mükellefler tarafından açılan davalarda lehe kararlar verildiği ve açılan davaların söz konusu harç ve vergileri ödemek zorunda kalan mükelleflerin talepleri doğrultusunda sonuçlandığı görülmektedir. Danıştayın davacılar lehine karar vermiş olduğu kararların bir kısmını, -Danıştay 9. Daire 2014/8666E., 2015/17640 K. (İstanbul 8. Vergi Mahkemesi 2013/3138 E.) ; -Danıştay 9. Daire 2014/13668E., 2015/17641 K. (İstanbul 9. Vergi Mahkemesi 2014/908 E.) ; -Danıştay 9. Daire 2015/1296 E., 2015/17642 K. (İstanbul 2. Vergi Mahkemesi 2014/905 E.) ;-Danıştay 9. Daire 2015/1648 E., 2015/17643 K. (İstanbul 2. Vergi Mahkemesi 2014/1175E.) şeklinde sıralamak mümkündür. Bu davaların davacılar lehine kesinleşmesi ile beraber kentsel dönüşüm kapsamında yüklenici firma tarafından 3. kişilere yapılan satışlar için harç uygulanmasının söz konusu olamayacağı karara bağlanmıştır.\r\n<h2>VERGİ HARÇ VE ÜCRETLERDEN MUAF OLMASI GEREKİRKEN YERSİZ OLARAK ÖDENEN BEDELLERİN GERİ ALINMASI SORUNU</h2>\r\n2576 sayılı Kanunun 6. maddesi ile Vergi mahkemeleri; genel bütçeye, il özel idareleri, belediye ve köylere ait vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezaları ile tarifelere ilişkin davaları ve bu konularda 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin davalarla diğer kanunlarla verilen işleri çözümler. Diğer idari işlemlerden kaynaklı davalar ise ilk derece mahkemesi sıfatıyla idare mahkemelerinde görülür.\r\nİYUK hükümleri uyarınca vergi, resim ve harçlardan kaynaklanan uyuşmazlıklar için vergi mahkemesinde; ücret niteliğindeki bedellerden kaynaklanan davalar için ise idare mahkemelerinde dava açılması gerekmektedir.\r\nVergi Usul Kanunun 116 ve mütakip maddelerinde vergide hata konusu düzenlenmiştir. Buna göre, vergi hatası, vergiye mütaallik hesaplarda veya vergilendirmede yapılan hatalar yüzünden haksız yere fazla veya eksik vergi istenmesi veya alınması hali olarak tanımlanmıştır.\r\nVergilendirme hatası olarak kabul edilen hallerin bulunması durumunda, mükelleflerin vergi dairelerine müracaat ederek hatanın giderilmesini talep etmeleri gerekir. Düzeltme taleplerinin reddi işlemi ise vergi mahkemelerinde dava konusu edilebilir.\r\nBu nedenle şayet ihtirazi kayıtla beyan ve ödenen bir bedel varsa beyan üzerine, ihtirazi kayıtsız olarak ödeme yapılmışsa düzeltme zaman aşımı süresi içinde başvuru yolları tüketilerek dava açılması gerekmektedir.\r\n<h2>SONUÇ</h2>\r\nUygulamada birçok örnekte görüldüğü gibi vergi mevzuatının uygulamasında hukuki yorumdan kaynaklanan nedenlerle vergi idaresi ile mükellefler arasında görüş farklılıkları olabilmektedir. Bizim tavsiyemiz, şayet haksız bir vergi veya harç ödemesi ile muhatap olduğunuzu düşünüyorsanız alanında uzman bir vergi danışmanın desteğini alarak bizzat veya tecrübeli bir vergi avukatı aracılığıyla hukuki haklarınızı vergi mahkemeleri nezdinde savunmanızdır.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','KENTSEL DÖNÜŞÜM UYGULAMALARI KAPSMANINDA VERGİ VE HARÇ MUAFİYETİNE İLİŞKİN VERGİ İHTİLAFLARI','','publish','closed','open','','kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari','','','2019-12-28 17:32:33','2019-12-28 14:32:33','',0,'http://www.davavergi.com/?p=438',0,'post','',0),
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(444,1,'2019-11-11 10:52:15','2019-11-11 07:52:15','sahte ba','sahte ba','sahte ba','inherit','closed','closed','','sahte-ba','','','2025-01-09 14:03:40','2025-01-09 11:03:40','',443,'http://www.davavergi.com/wp-content/uploads/2019/11/sahte-ba.jpg',0,'attachment','image/jpeg',0),
(448,1,'2019-11-20 14:22:34','2019-11-20 11:22:34','Ödeme Emri Niçin ve Kimler Adına Düzenlenir?\r\n\r\nBir çoğumuz, vergi dairesi tarafından gönderilen ve posta memuru tarafından bize tebliğ edilen bir zarf gördüğümüzde endişeleniriz. Özellikle de bu zarf içinde ödeme emri varsa. Ancak, öncelikle bilmemiz gerekir ki ödeme emrine karşı yasal olarak itiraz edebilme imkanımız vardır. Ödeme emirlerine karşı 15 gün içinde vergi mahkemesi nezdinde itirazda bulunulabilir.\r\n\r\nÖdeme emri, 6183 Sayılı Amme Alacakları Tahsil Usulü Hakkında Kanun’a göre vadesinde ödenmeyen kamu alacakları için düzenlenir. Kamu borcunu vadesinde ödemeyenler adına vergi dairesince düzenlenen ödeme emri; borçlulara, borçlarını ödemeleri veya bu borçlarla ilgili mal bildiriminde bulunmaları konusunda yapılan bir bildirimdir.\r\n\r\nÖdeme emrinin düzenlenmesi ile vergi dairesi aynı zamanda kamu alacağının tahsili için cebri tahsilat işlemlerine de başlamış sayılır.\r\n\r\nAsıl borçlulardan tahsilat yapılamaması veya tahsilat yapılamayacağının anlaşılması halinde; kanuni temsilci, limited şirket ortağı, yabancı şahıs veya kurumların mümessilleri gibi borçtan sorumlu olanlara da ödeme emri tebliğ edilerek borcun ödenmesi veya mal bildiriminde bulunması istenilir.(Kaynak:GİB)','EYVAH ÖDEME EMRİ GELDİ. NE YAPACAĞIM???','','publish','closed','open','','eyvah-odeme-emri-geldi-ne-yapacagim','','','2019-12-28 17:31:13','2019-12-28 14:31:13','',0,'http://www.davavergi.com/?p=448',0,'post','',0),
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(451,1,'2019-11-20 14:26:04','2019-11-20 11:26:04','ödeme emri davavergi','ödeme emri davavergi','ödeme emri davavergi','inherit','closed','closed','','odeme-emri-davavergi-2','','','2025-01-09 14:03:48','2025-01-09 11:03:48','',448,'http://www.davavergi.com/wp-content/uploads/2019/11/ödeme-emri-davavergi-1.jpg',0,'attachment','image/jpeg',0),
(454,1,'2019-12-02 12:02:13','2019-12-02 09:02:13','<h1>ZAMANAŞIMINA UĞRAMIŞ VERGİ BORCU İÇİN VERGİ DAİRELERİ E HACİZ UYGULAYABİLİR Mİ?</h1>\r\nSon günlerde birçok mükellef/vatandaş tarafından sorulan soruların başında “Vergi dairesi tarafından Banka hesabıma e haciz konulmuş ne yapabilirim? Sorusu gelmektedir. Hiçbir bildirim yapılmaksızın e hacizle karşılaşan mükellefler bu can sıkıcı durumdan kurtulmak için çözüm aramaktadır.\r\n<h2>E Haciz Nedir?</h2>\r\n6183 sayılı Tahsilat Kanunun 62 maddesi uyarınca, Borçlunun, mal bildiriminde gösterilen veya tahsil dairesince tesbit edilen borçlu veya üçüncü şahıslar elindeki menkul malları ile gayrimenkullerinden, alacak ve haklarından amme alacağına yetecek miktarı tahsil dairesince haczolunur.\r\n\r\nHaciz işlemi, tahsil dairelerince düzenlenen ve alacaklı amme idaresinin, mahalli en büyük memuru veya tevkil edeceği memur tarafından tasdik edilen haciz varakalarına dayanılarak yapılır.\r\n\r\nE Haciz, vergi borcu olan mükelleflerin banka hesabı, taşınmaz vb varlıklarına vergi dairelerince elektronik olarak uygulanan haciz işlemini ifade eder.\r\n<h2>E Haciz Kimlere Uygulanabilir?</h2>\r\nE haciz vergi borçlusu mükelleflere uygulanabileceği gibi şirket ortaklığı veya kanuni temsilcilik nedeniyle sorumlu bulunanlara da uygulanabilmektedir.\r\n<h2>E Haciz Ne Zaman Uygulanır?</h2>\r\nKamu borçlusu hakkında e haciz uygulanabilmesi için kamu borcunun kesinleşmiş olması gerekir. Yani henüz kesinleşmemiş vergi alacakları için haciz işlemi tesis edilemez.\r\n\r\nYani beyana dayanan vergilerde tahakkuk, ödeme emri aşamalarının, tarhıyat sonrası yapılan vergilendirmelerde ihbarname ve ödeme emri aşamalarının usulüne uygun olarak yapılıp tamamlandıktan sonra haciz işlemi tesis edilebilecektir.\r\n<h2>Zaman aşıman uğramış vergi borçları için e haciz tatbik edilebilir mi?</h2>\r\n2007-2008 gibi çok eski dönemlere ait vergi borçları için vergi dairelerince e haciz işlemleri tesis edildiği görülmektedir. Öncelikle bilindiği gibi vergi hukukumuzda tarh ve tahsil zamanaşımı olmak üzere 2 tür zamanaşımı düzenlenmiştir.\r\n\r\n6183 sayılı AATUHK’nun 102. maddesine göre, “Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar.\r\n\r\nAncak Tahsilat Kanununda zamanaşımını kesen ve durduran nedenler gösterilmiştir. Şayet somut olayda zamanaşımını kesen veya durduran bir neden yoksa zamanaşımına uğramış bir vergi borcu için vergi dairesince e haciz düzenlenemez. Buna aykırı düzenlenen haciz işlemleri vergi mahkemelerince iptal edilmektedir.\r\n<h2>Vergi mahkemelerince E Hacizle İlgili Verilen Örnek Karar</h2>\r\nBir limited şirketinin şirket ortağı olan mükellef 2008 dönemine ait kamu alacağı nedeniyle banka hesaplarına e haciz uygulanması üzerine haciz işleminin hukuka aykırı olduğu gerekçesiyle konuyu vergi mahkemesine intikal ettirmiştir.\r\nVergi Mahkemesi haciz işleminin hukuka aykırı olduğu gerekçesiyle yürütmenin durdurulması kararı vermiştir. Karar gerekçesi şöyledir:\r\n<h3>İSTANBUL 11. VERGİ MAHKEMESİNİN 13/9/2019 GÜNLÜ YD KABUL KARARI:</h3>\r\nÖDEME EMİRLERİNİN TEBLİĞİNE İLİŞKİN TEBLİĞ EVRAKININ İDARECE İMHA EDİLMESİ NEDENİYLE DAVA DOSYASINA SUNULAMAMASI DURUMUNDA VADESİ 2002 YILI OLAN VERGİ BORÇLARI İÇİN TAHSİL ZAMANAŞIMI OLACAĞINDAN DAVACI ADINA TESİS EDİLEN HACİZ İŞLEMİ HUKUKA AYKIRIDIR.\r\n<h2>Sonuç</h2>\r\nYukarıda yer verilen açıklamalardan da anlaşılacağı üzere vergi dairelerince e haciz işlemi tesis edilebilmesi için kamu alacağının usulüne uygun olarak kesinleşmiş olması gerekir. Çeşitli nedenlerle kamu alacağı kesinleşmeden veya zamanaşımına alacağın uğradığı durumlarda tesis edilen e haciz işlemleri vergi mahkemelerince iptal edilmektedir.\r\nMükellefler e haciz işlemlerinin hukuka aykırı olduğunu düşünüyorlarsa, meselenin hassasiyetine binaen konusunda uzman bir vergi avukatı vasıtasıyla vekaleten veya vergi danışmanlarının desteğini alarak bizzat vergi mahkemelerinde vergi davası açarak e haciz işlemlerinin iptalini talep edebilirler.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ DAİRESİ NEDEN E HACİZ UYGULAR? E HACİZ KİMLERE UYGULANIR? E HACİZ NASIL KALKAR?','','publish','closed','open','','vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar','','','2019-12-28 17:30:43','2019-12-28 14:30:43','',0,'http://www.davavergi.com/?p=454',0,'post','',0),
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(458,1,'2019-12-03 14:18:05','2019-12-03 11:18:05','<h1>MÜLKİYETİN HAKSIZ YERE İLGİLİ İDARECE DEVRİNİN YAPILMAMASI</h1>\r\n<h2>Mülkiyet Hakkı Anayasal Güvence Altındadır</h2>\r\nMülkiyet hakkı kişinin en temel anayasal haklarından biridir. Gerek anayasamızda gerekse Avrupa İnsan Hakları sözleşmesinde güvence altına alınmıştır.\r\nİdareler kamu hizmetinin gereği zaman zaman kişilerin mülkiyet hakkına müdahale etmekte ve el atmakta veya bedeli kişi tarafından idareye ödendiği halde idarece söz konusu taşınmazın tapu devri kişi adına tescil edilmemekte ve idare üzerinde kalmaya devam etmektedir.\r\n<h2>Taşınmazların İdare Adına Tescil Edildiği Hallerde Kişilerin Uğradıkları Zararlar</h2>\r\nSüreç sonunda ilgili taşınmazın kadastro geçmesi sonucu mülkiyeti idare adına tescil edilmektedir. Bu durumda da mülkiyete bedelinin ödeyen kişi zarara uğramaktadır.\r\nBu durumda; Asliye hukuk mahkemesinde mülkiyetin kişi adına tescil edilmemesi nedeniyle uğranılan zararların telafisine yönelik tazminat davası açılır. Açılan tazminat davasında uğranılan zarar denkleştirici adalet prensibine göre enflasyon, TEFE/TÜFE artış oranları, döviz artış oranları dikkate alınarak uğranılan zarar hesaplanır.\r\nBu hesaplanan zarar bedeli ödenen taşınmazın ifasının imkansız hale geldiği tarih itibariyle yasal faizi de eklenerek tazminat olarak ödenir.\r\n<h2>Yargıtay ve Yerel Mahkemelerin Konuya Bakışı</h2>\r\nYargıtay ilgili Dairesinin konuyla ilgili kararı şu şekildedir: Yargıtay 3.Hukuk Dairesinin 19.03.2014 gün ve E:2013/19787, K:2014/4310 sayılı kararı :\r\n“Mahkemece, davacı tarafından ödenen satış bedelinin denkleştirici adalet ilkesi gözönünde bulundurulmak suretiyle ödeme tarihinden itibaren dava tarihine kadar ulaşacağı alım gücünün hesaplanması amacı ile bilirkişi raporu aldırılmış, 29.05.2013 tarihli bilirkişi raporunda davacının 05.07.1989 tarihinde ödemiş olduğu 15.025.000 TL\'nin dava tarihi 19.12.2012 itibariyle ulaşacağı alım gücü 32.081,75 TL olarak hesaplanmış ve mahkemece bu bedele hükmedilmiştir. Ne var ki dava konusu taşınmaz Aydıncık Kadastro Mahkemesi\'nin 20.12.2002 tarihinde kesinleşen ilamı ile tespit harici bırakılmış ve mahkemenin de kabulünde olduğu gibi davacı açısından bu tarih itibariyle ifa imkansız hale gelmiştir.\r\nHal böyle olunca; mahkemece, davacı tarafından ödenen satış bedelinin ifanın imkânsız hale geldiği 20.12.2002 tarihi itibariyle enflasyon, üretici ve tüketici fiyatları endeksleri, altın ve döviz kurlarındaki artışlar, memur maaş ve işçi ücretlerindeki artışlar gibi çeşitli ekonomik etkenlerin ortalamaları alınmak suretiyle ulaşacağı alım gücünün yukarıda açıklanan ilke ve esaslar altında konusunda uzman bilirkişi veya kurulundan nedenlerini açıklayıcı, taraf, hâkim ve Yargıtay denetimine elverişli yeni bir rapor alınarak belirlenmesi ve bu miktara hükmedilmesi gerekirken, bu yön gözardı edilerek, yanılgılı değerlendirme, eksik inceleme ve araştırma ile yazılı şekilde hüküm kurulması usul ve yasaya aykırıdır.\r\nBu itibarla yukarıda açıklanan esaslar gözönünde tutulmaksızın yazılı şekilde hüküm tesisi isabetsiz, temyiz itirazları bu nedenlerle yerinde olduğundan kabulü ile hükmün HUMK.nun 428.maddesi gereğince BOZULMASINA ve peşin alınan temyiz harcının istek halinde temyiz edene iadesine, 19.03.2014 tarihinde oybirliğiyle karar verildi. Hükmüne yer verilmiştir.”\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','TAŞINMAZ MÜLKİYETİNE İDARELERCE HAKSIZ YERE MÜDAHALE DURUMLARINDA ÖDENMESİ GEREKEN FAİZ SORUNU?','','publish','closed','open','','tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu','','','2019-12-03 14:19:40','2019-12-03 11:19:40','',0,'http://www.davavergi.com/?p=458',0,'post','',0),
(459,1,'2019-12-03 14:17:56','2019-12-03 11:17:56','mülkiyet hakkı','mülkiyet hakkı','mülkiyet hakkı','inherit','closed','closed','','mulkiyet-hakki','','','2025-01-09 14:03:56','2025-01-09 11:03:56','',458,'http://www.davavergi.com/wp-content/uploads/2019/12/mülkiyet-hakkı.jpg',0,'attachment','image/jpeg',0),
(462,1,'2019-12-17 16:12:35','2019-12-17 13:12:35','<h2>KAMU İDARELERİNCE ARSA, TARLA GİBİ TAŞINMAZLARA ELEKTRİK, SU KANALI YAPMA GİBİ FİİLİ MÜDAHALE SONUCU TAZMİNAT</h2>\r\n<h3>KONU: MÜLKİYETE FİİLİ MÜDAHALE</h3>\r\n<h3>GENEL AÇIKLAMALAMALAR:</h3>\r\nKamu idarelerince özellikle kişilerin mülkiyetinde olan arsa, tarla gibi taşınmazlara kamu hizmetinin gereği olarak elektrik iletim hattı veya su kanalları yapılmaktadır. Bu müdahale sonucu mülkiyet hakkı ilgili idarece işgal edilmiş olunduğundan kamulaştırma da yapılmamışsa kamulaştırmasız el at atılması sonucu tazminat hakkı doğmaktadır.\r\nKişilerin kendi mülkiyetinde olan taşınmazlardan örneğin 1965 yılında dahi bir su kanalı veya yol veya elektrik iletim hattı geçmiş ise ve ilgili mülkiyet sahibi kamu idaresinde herhangi bir tazminat almamış ise 5999 sayılı yasa ve ek düzenlemeler gereği uzlaşma talebinde bulunur.\r\nİdarece bu uzlaşmaya olumsuz cevap vermesi durumunda tazminat davası açılır. Açılacak tazminat davasında tapu kayıtları, davalı kurumdan istenecek enerji nakil hattı ile ilgili proje ve krokiler, keşif, tanık, bilirkişi beyanları vs. yasal deliller davanın görüldüğü mahkemece temin edilir ve fiili işgal ortaya konulur.\r\nBurada en önemli husus zamanaşımı yoktur. Örneğin 1954 yılında taşınmazdan geçen bir yol veya su kanalı veya elektrik iletim hattı karşılığı bedel idareden Asliye Hukuk Mahkemesinde açılacak Kamulaştırmasız El Atma Davaları ile elde edilir.\r\nUsul yönünden idarelerce taşınmaza fiili el atma hangi tarihte başlamıştır. Bu hususun ortaya konulması gerekmektedir. 1983 yılı öncesinde ki el atmalarda idarelere uzlaşma başvurusunda bulunmak zorunlu iken 1983 yılı sonrasında ki fiili el atmalar için doğrudan dava açılmalıdır.\r\n<h3>YARGININ KONUYA BAKIŞI</h3>\r\nNitekim; YARGITAY 5. HUKUK DAİRESİNİN 24.06.2019 tarih ve E. 2017/31430, K. 2019/12255 sayılı kararında; “\r\nDAVA : Taraflar arasındaki kamulaştırmasız el atılan taşınmaz bedelinin tahsili davasından dolayı yapılan yargılama sonunda; Davanın kabulüne ilişkin verilen ilk derece mahkemesinin kararına karşı davalı idare vekilinin istinaf başvurusu üzerine ... Bölge Adliye Mahkemesi 5.Hukuk Dairesince istinaf isteminin kabulüyle HMK\'nun 353/1-b-3 maddesi uyarınca esas hakkında yeniden karar verilmesine dair yukarıda gün ve sayıları yazılı kararının Yargıtay\'ca incelenmesi davacılar vekilince verilen dilekçeyle istenilmiş olmakla dosyadaki belgeler okunup uyuşmazlık anlaşıldıktan sonra gereği görüşülüp düşünüldü:\r\nKARAR : Dava, kamulaştırmasız el atılan taşınmaz bedelinin tahsili istemine ilişkindir.\r\nİlk derece mahkemesince davanın kabulüne ilişkin olarak verilen karara karşı, davalı idare vekili tarafından yapılan istinaf başvurusunun kabulüyle HMK\'nun 353/1-b-3 maddesi uyarınca yeniden esas hakkında karar verilmesine ilişkin olarak ... Bölge Adliye Mahkemesi 5. Hukuk Dairesince verilen hüküm, davacılar vekilince vekilince temyiz edilmiştir.\r\nDosyada bulunan kanıt ve belgelere göre; davanın kabulüne ilişkin olarak ilk derece mahkemesinden verilen karara karşı yapılan istinaf başvurusunun, dava konusu taşınmaza 1976 yılında fiilen el atıldığı, 11.06.2013 tarihinde yürürlüğe giren 6487 Sayılı yasanın 21. maddesiyle değişik 2942 Sayılı Kamulaştırma Kanununun geçici 6. maddesinin 1. fıkrası ile \"09/10/1956 tarihi ile 04/11/1983 tarihi arasında” fiilen kamulaştırmasız el atılan taşınmazlara ilişkin açılacak davalarda dava açılmadan önce uzlaşma usulünün uygulanmasının dava şartı olarak düzenlendiği, somut olayda el atma tarihi ve dava tarihi dikkate alındığında uzlaşma şartı yerinde getirilmeden tazminat davası açıldığı gerekçesiyle 6100 Sayılı HMK\'nun 353/1-b-3 maddesi uyarınca davanın reddine dolayısıyla yeniden esas hakkında karar verilmesinde bir isabetsizlik görülmemiştir.”\r\n<h3>SONUÇ</h3>\r\nGörüldüğü üzere 1976 yılında dahi idarece bir taşınmaza fiili müdahalede bulunulmuş ise bu fiili işgalin karşılığı tazminat ilgili mülk sahibine ödenmelidir.\r\n<h4 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h4>\r\n<h4 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h4>','KAMU İDARELERİNCE TAŞINMAZLARA YAPILAN FİİLİ EL ATMALARDA NE ZAMANA KADAR TAZMİNAT İSTENİLİR?','','publish','closed','open','','kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir','','','2019-12-28 17:30:13','2019-12-28 14:30:13','',0,'http://www.davavergi.com/?p=462',0,'post','',0),
(463,1,'2019-12-17 16:11:22','2019-12-17 13:11:22','KAMULAŞTIRMA 2','KAMULAŞTIRMA 2','KAMULAŞTIRMA 2','inherit','closed','closed','','kamulastirma-2','','','2025-01-09 14:03:52','2025-01-09 11:03:52','',462,'http://www.davavergi.com/wp-content/uploads/2019/12/KAMULAŞTIRMA-2.jpg',0,'attachment','image/jpeg',0),
(467,1,'2019-12-19 12:33:15','2019-12-19 09:33:15','<h2>DEFTER VE BELGELERİ İBRAZ ETMEMEK!..</h2>\r\nSon zamanlarda mükelleflerin yanlış yönlendirilmesi neticesinde mükelleflerin VERGİ KANUNLARINA MUHALEFET suçuyla Asliye Ceza\'da yargılandıklarını ayrıca 191 İndirilecek KDV nin indirim dışı bırakılması sonucunda YÜKSEK VERGİ VE VERGİ ZİYAI CEZALARI ile karşı karşıya kaldıklarını üzülerek görmekteyiz. Ne yazık kı bu yöndeki kararlar mükelleflerin yanlış yönlendirilmesi sonucunda ortaya çıkmaktadır.\r\nDefter ve belgelerin incelemeye MÜCBİR BİR SEBEP OLMAKSIZIN İBRAZ EDİLMEMESİ mükellefe telafisi güç zararlar vermektedir. Defter ve belgeleri ibraz etmeyen mükellefin durumunu vergi ve ceza kanunları yönünden incelersek;\r\n<h2>1.- VERGİ KANUNLARI YÖNÜNDEN</h2>\r\nMükellef hakkında düzenlenen VERGİ İNCELEME RAPORU -VERGİ TEKNİĞİ RAPORU’ nda re\'sen tarhiyat yapılarak mükellefin inceleme döneminde KDV indirimi yaptığı 191 İndirilecek KDV hesap kümesinde yer alan indirimler reddedilerek indirim tutarı kadar ay bazında KDV salınır. Ayrıca indirim miktarının yüksekliğine göre 1 veya 3 kat (Tekerrürde Artarak) Vergi Zıyaı cezası ile Defter ve Belge İbraz etmeme nedeniyle usulsüzlük cezası uygulanır.\r\nDefter ve Belge İbraz etmemeden dolayı düzenlenen VERGİ RAPORUNA istinaden tebliği yapılan VERGİ/CEZA İHBARNAMELERİNİN İPTALİ İÇİN açılacak davalar VERGİ MAHKEMESİNCE reddediliyor. Bu davaların Danıştay ya da Bölge İdareden kazanılma şansıda çok zor. AYRICA MÜKELLEF HAKKINDA düzenlenen VERGİ SUÇU RAPORU ile bu raporda suç unsuru VERGİ KANUNLARINA MUHALEFET (Defter ve Belge İbraz Etmeme) Yeni Türk Ceza Kanunu’na göre cezalandırılması istemiyle VERGİ DENETİM KURULU BAŞKANLIĞINCA Cumhuriyet Savcılığı\' na SUÇ DUYURUSUNDA BULUNULUYOR.\r\n<h2>2.- TÜRK CEZA KANUNU YÖNÜNDEN</h2>\r\nCumhuriyet Savcılığı Vergi Raporlarına istinaden İDDİANAME HAZIRLAYARAK dava açılma müracaatında bulunuluyor. Kabul edilen Asliye Ceza Mahkemesinde VERGİ KANUNLARINA MUHALEFET (Defter ve Belge İbraz Etmeme) suçlamasıyla mükellef hakkındaki dava devam ediyor.\r\n<h2>3.- YORUM VE TEBLİĞLER</h2>\r\nVergide İbraz Etmeme ; Defter ve belgelerin vergi inceleme elemanına ibraz edilmemesi, Vergi Usul Kanunu\'nun hürriyeti bağlayıcı ceza ile yaptırıma bağladığı fillerden birisidir. Anılan kanunun 359/a maddesine göre bu fiilin yaptırımı 18 ay ila 3 yıl arası hapistir. Hâkim, bu cezayı erteleyebilir veya hükmün açıklanmasının ertelenmesine karar verebilir. Eğer hafifletici sebeplerle ceza bir yılın altına indirilirse paraya çevirebilir.\r\nSosyal Sigortalarda İbraz Etmeme; Defter ve belgeleri sadece vergi inceleme elamanları istemez. Sosyal Güvenlik Kurumu (SGK) müfettişleri de isteyebilir. Müfettişlerce yapılan ibraz talebinin süresinde karşılanmaması halinde uygulanacak yaptırım 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu\'nun 102/e maddesinde idari para cezası olarak düzenlenmiştir. Madde hükmüne göre defter ve/veya belgeleri ibraz etmeyenler, bilanço esasına göre defter tutmakla yükümlü iseler aylık asgari ücretin on iki katı, diğer defterleri tutmakla yükümlü iseler aylık asgari ücretin altı katı, defter tutmakla yükümlü değillerse aylık asgari ücretin üç katı tutarında idari para cezası ile cezalandırılırlar.\r\n<h2>SONUÇ</h2>\r\nDefter ve belge ibraz etmeme yerine defter ve belgeleri İNCELEMEYE HAZIR BİR HALE getirmek için REVİZE edilerek düzenlenip incelemeye verilmesi MÜKELLEFİN YARARINA OLACAKTIR. Defter ve Belgelerin İncelenmeye Sunulmaması SORUNLARI ÇÖZMEZ hatta SORUN ÜZERİNE SORUN YÜKLEYEREK mükellefin başka suçlardan da SUÇLANMASINA NEDEN OLUR.\r\n<h3 style=\"text-align: right;\">Esra Kara\r\nMD İLKE GRUP DANIŞMANI</h3>\r\n<h3 style=\"text-align: right;\">buro.temsilci.sorumlusu@mdilke.com.tr</h3>\r\n<h4>Not:Yazıdaki görüşeler tamamen yazara ait olup, telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz.</h4>','DEFTER VE BELGELERİN VERGİ MÜFETTİŞLİĞİNE İBRAZ EDİLMEMESİNİN SONUÇLARI NELERDİR?','','publish','closed','open','','defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir','','','2019-12-28 17:29:46','2019-12-28 14:29:46','',0,'http://www.davavergi.com/?p=467',0,'post','',0),
(468,1,'2019-12-19 12:33:09','2019-12-19 09:33:09','DEFTER İBRAZI','DEFTER İBRAZI','DEFTER İBRAZI','inherit','closed','closed','','defter-ibrazi','','','2025-01-09 14:03:53','2025-01-09 11:03:53','',467,'http://www.davavergi.com/wp-content/uploads/2019/12/DEFTER-İBRAZI.jpg',0,'attachment','image/jpeg',0),
(470,1,'2019-12-19 12:38:54','2019-12-19 09:38:54','DEFTER İBRAZI','DEFTER İBRAZI','DEFTER İBRAZI','inherit','closed','closed','','defter-ibrazi-2','','','2025-01-09 14:04:00','2025-01-09 11:04:00','',467,'http://www.davavergi.com/wp-content/uploads/2019/12/DEFTER-İBRAZI-1.jpg',0,'attachment','image/jpeg',0),
(473,1,'2019-12-23 13:10:45','2019-12-23 10:10:45','<h2>VERGİ KANUNLARINDA YAPILAN SON DEĞİŞİKLİKLER NELERDİR?</h2>\r\nGelişen ekonomik ve ticari değişikliklerle beraber vergi mevzuatında da sık sık değişiklikler olmaktadır. Vergi mevzuatının karmaşıklığı yanında sürekli yapılan değişiklikler vergi ile ilgili vergi avukatı, muhasebeci, vergi hukukçusu, hukuk öğrencisi ve vergi mükellefi gibi birçok kimse tarafından yakından takip edilmesi gerekmektedir.\r\nVergi hukuku alanında köklü diyebileceğimiz birçok düzenleme yapan yasal değişiklik yakında resmi gazetede yayımlandı.\r\n<h2>7 Aralık 2019 gün ve 30971 sayılı resmi gazetede yayınlanan 7194 sayılı “DİJİTAL HİZMET VERGİSİ İLE BAZI KANUNLARDA VE 375 SAYILI KANUN HÜKMÜNDE KARARNAMEDE DEĞİŞİKLİK YAPILMASI HAKKINDAKİ” Kanunla yapılan değişiklikleri bu makalemizde kısaca inceleyeceğiz:</h2>\r\n1-Dijital ortamda verilen dijital hizmetler dijital hizmet vergisine tabi tutulmuştur.\r\n2- Kambiyo vergisinin oranı artırılmıştır.\r\n3- Konaklama vergisi getirilmiş ve buna ilişkin düzenlemeler yapılmıştır.\r\n4-Ücret gelirlerinin vergilendirmesiyle ilgili değişiklikler yapılmıştır.\r\n5-Avukatlık ücretlerinin ödenmesinde tevkifat uygulamasına geçilmiştir.\r\n6- VUK 379. Madde “Kanun yolundan vazgeçme” başlığıyla yeniden düzenlenerek, Vergi mahkemesinde süresinde dava açanların, kanun yolundan vazgeçmesi halinde vergi ve cezalarda indirim yapılması düzenlenmiştir. Kanun yolundan vazgeçilmesi halinde hesaplanacak gecikme faizi yeniden belirlenmiştir.\r\n7- Mükellefiyet kaydının terkini ile ilgili yeni usuller belirlenmiştir.\r\n8- İzaha davet sistemi ile ilgili değişiklikler yapılmıştır.\r\n9- Vuk 376 maddesi kapsamında uygulanacak indirim sisteminin kapsamı genişletilmiştir.\r\n10- Değerli Konut vergisi getirilmiştir.\r\n<h2>SONUÇ</h2>\r\nGörüldüğü üzere, vergi mevzuatı sık sık değişmektedir. Yapılan değişiklikler dikkate alındığında vergi sistemimiz hem yeni vergiler getirildiği hem de mevcut sistemde değişiklikler yapıldığı görülmektedir. Daha sonraki makalelerimizde söz konusu değişiklikler daha ayrıntılı olarak incelenmeye çalışılacaktır.\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ KANUNLARINDA NE DEĞİŞTİ?','','publish','closed','open','','vergi-kanunlarinda-ne-degisti','','','2019-12-28 17:24:33','2019-12-28 14:24:33','',0,'http://www.davavergi.com/?p=473',0,'post','',0),
(474,1,'2019-12-23 13:10:40','2019-12-23 10:10:40','vergide son','vergide son','vergide son','inherit','closed','closed','','vergide-son','','','2025-01-09 14:04:02','2025-01-09 11:04:02','',473,'http://www.davavergi.com/wp-content/uploads/2019/12/vergide-son.jpg',0,'attachment','image/jpeg',0),
(476,1,'2019-12-23 13:12:37','2019-12-23 10:12:37','vergide son','vergide son','vergide sonvergide son','inherit','closed','closed','','vergide-son-2','','','2025-01-09 14:04:08','2025-01-09 11:04:08','',473,'http://www.davavergi.com/wp-content/uploads/2019/12/vergide-son-1.jpg',0,'attachment','image/jpeg',0),
(478,1,'2019-12-23 13:50:12','2019-12-23 10:50:12','<h2>DEĞERLİ KONUT VERGİSİ VERGİSİNDE TEREDDÜT EDİLEN HUSUSLAR NELERDİR?</h2>\r\n<h2>GİRİŞ</h2>\r\nGün geçmiyor ki vergi sistemimizde yeni değişiklikler olmasın. Hatta, değişiklikleri de geçerek yeni vergiler icat ediliyor. Bunun son örneği 7194 sayılı Yasa ile Türk Vergi Sistemine kazandırılan “Değerli Konut Vergisi” oldu.\r\n\r\nDeğerli Konut Vergisinin yasalaşmasıyla birlikte bir takım hukuki tartışmalar oldu. Kimileri bu vergilerin anayasaya aykırı olduğunu iddia etti. Uygulamayla birlikte tartışmaların daha da artacağı anlaşılmaktadır.\r\n<h2>VERGİNİN KONUSU</h2>\r\nYasaya göre, Türkiye sınırları içinde bulunan mesken nitelikli taşınmazlardan bina vergi değeri veya Tapu ve Kadastro Genel Müdürlüğünce belirlenen değeri 5.000.000 Türk lirası ve üzerinde olanlar değerli konut vergisine tabidir.\r\n\r\nDolayısıyla, Türk vatandaşlarının Türkiye dışında bulunan taşınmazları için bahse konu vergi uygulanmayacaktır.\r\n<h2>VERGİYE ESAS DEĞERİN TESPİTİ</h2>\r\nVergiye esas değer Tapu ve Kadastro Genel Müdürlüğünce ilgili mevzuat kapsamında yapılan veya yaptırılan değerleme sonucunda belirlenip ilan ve tebliğ edilecektir.\r\n\r\nBu vergi uygulamasında, Tapu ve Kadastro Genel Müdürlüğünce belirlenen bir değerin bulunmaması durumunda, bina vergi değeri esas alınarak vergilendirme işlemleri yapılır.\r\n<h2>TESPİT EDİLEN DEĞERE ONBEŞ GÜNLÜK İTİRAZ HAKKI VAR</h2>\r\nTebliğ tarihinden itibaren on beşinci günün sonuna kadar Tapu ve Kadastro Genel Müdürlüğüne itiraz edilmeyen mesken nitelikli taşınmaz değeri kesinleşir. Süresinde yapılan itirazlar, on beş gün içinde değerlendirilerek sonuçlandırılır ve kesinleşen değer, aynı usulle ilan ve ilgilisine tebliğ edilir. Bu değer, değerli konut vergisi uygulamasında Tapu ve Kadastro Genel Müdürlüğünce belirlenen değer olarak kabul edilir.\r\n<h2>VERGİNİN MATRAHI VE ORANI</h2>\r\nDeğerli konut vergisine tabi mesken nitelikli taşınmazlardan değeri; 5.000.000 TL ile 7.500.000 TL arasında olanlar (Binde 3) ; 7.500.001 TL ile 10.000.000 TL arasında olanlar (Binde 6); 10.000.001 TL’yi aşanlar   (Binde 10) oranında vergilendirilir.\r\n<h2>VERGİNİN MÜKELLEFİ</h2>\r\nDeğerli konut vergisini mesken nitelikli taşınmazların maliki, varsa intifa hakkı sahibi, her ikisi de yoksa mesken nitelikli taşınmaza malik gibi tasarruf edenler öder.\r\n<h2>EMEKLİLER VERGİDEN MUAF</h2>\r\nTürkiye sınırları içinde mesken nitelikli tek taşınmazı olan kişilerden; kendisine bakmakla mükellef kimsesi olup onsekiz yaşını doldurmamış olanlar hariç olmak üzere hiçbir geliri olmadığını belgeleyenlerin, gelirleri münhasıran kanunla kurulan sosyal güvenlik kurumlarından aldıkları aylıktan ibaret bulunanların sahip olduğu mesken nitelikli taşınmazlar için vergiden muaftır.\r\n<h2>VERGİNİN BEYANI VE ÖDENMESİ</h2>\r\nMükellef tarafından, mesken nitelikli taşınmaza ilişkin bina vergi değeri ve Tapu ve Kadastro Genel Müdürlüğünce belirlenen değer, buna ait vesikalarla, mesken nitelikli taşınmazın bulunduğu yerdeki Gelir İdaresi Başkanlığına bağlı yetkili vergi dairesine, mesken nitelikli taşınmazın değerinin 42 nci maddede belirtilen tutarı aştığı (bu tutar dâhil) yılı takip eden yılın şubat ayının 20 nci günü sonuna kadar beyanname ile beyan edilir ve vergi, yetkili vergi dairesince yıllık olarak tarh ve tahakkuk olunur. Müteakip yıllar için mükellef tarafından aynı şekilde yıllık olarak beyanname verilir ve vergi ilgili vergi dairesince tarh ve tahakkuk olunur.\r\n<h2>DEĞERLİ KONUT VERGİSİNDEN BELEDİYELERE PAY YOK</h2>\r\nTahsil edilen değerli konut vergisi, genel bütçe geliri olarak kaydedilir ve 2/7/2008 tarihli ve 5779 sayılı İl Özel İdarelerine ve Belediyelere Genel Bütçe Vergi Gelirlerinden Pay Verilmesi Hakkında Kanun ile diğer kanunlara göre mahalli idarelere verilecek payların hesabında dikkate alınmaz.\r\n\r\nDeğerli Konut Vergisi 1319 sayılı Emlak Vergisi Kanununda düzenleme yapılmak suretiyle ihdas edilmiş olmasına karşın Belediyelere bu vergiden pay verilemeyeceğinin belirtilmesi ilginç olmuştur.\r\n<h2>YASANIN YÜRÜRLÜĞÜ</h2>\r\n7194 sayılı Yasanın 32 nci maddesiyle 1319 sayılı Kanuna eklenen 44 üncü maddenin dördüncü fıkrası ve 40 ıncı maddesi 1/1/2020 tarihinde yürürlüğe girmesi öngörülmüştür.\r\n<h2>ANAYASAYA AYKIRILIK SORUNU</h2>\r\nDeğerli konut vergisi vergide mükerrerlik, kanun önünde eşitlik ilkesine aykırılık, mülkiyet hakkında dokunma gibi gerekçelerle Anayasaya aykırı olduğu iddiaları dile getirilmiştir. Yapılacak soyut ve somut norm denetimi sonucunda Anayasa Mahkemesince konu değerlendirilecektir.\r\n<h2>KONU VERGİ YARGISINA İNTİKAL ETTİRİLMELİ Mİ?</h2>\r\nVergilendirme işlemlerine ilişkin uyuşmazlıkların idari yargı içindeki vergi mahkemelerinde görülmektedir.\r\n\r\n2576 sayılı Kanunun 6. maddesi ile Vergi mahkemeleri; genel bütçeye, il özel idareleri, belediye ve köylere ait vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezaları ile tarifelere ilişkin davaları ve bu konularda 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun uygulanmasına ilişkin davalarla diğer kanunlarla verilen işleri çözümler.\r\n\r\nBize göre değerli konut vergisi uygulaması nedeniyle gerek vergilendirme işlemindeki hukuka aykırılıklar, gerekse anayasaya aykırılık iddialarının yargı denetiminden geçerek konun netliğe kavuşturulması gereklidir.\r\n\r\nKendisine bildirimde bulunan mükellefler ya da vergiye tabi taşınmazı bulunanlar ihtirazi kayıtla beyanda bulanarak vergi mahkemesi nezdinde vergi davası açma yoluna gidebilirler.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','DEĞERLİ KONUT VERGİSİ VERGİ YARGISINA TAŞINMALI MI?','','publish','closed','open','','degerli-konut-vergisi-vergi-yargisina-tasinmali-mi','','','2019-12-28 17:23:48','2019-12-28 14:23:48','',0,'http://www.davavergi.com/?p=478',0,'post','',0),
(479,1,'2019-12-23 13:48:57','2019-12-23 10:48:57','DEĞERLİ KONUT','DEĞERLİ KONUT','DEĞERLİ KONUT','inherit','closed','closed','','degerli-konut','','','2025-01-09 14:04:14','2025-01-09 11:04:14','',478,'http://www.davavergi.com/wp-content/uploads/2019/12/DEĞERLİ-KONUT.jpg',0,'attachment','image/jpeg',0),
(484,1,'2019-12-28 17:19:55','2019-12-28 14:19:55','<h2>VERGİ DAVASININ FAYDALARI VE VERGİ DAVALARINDA KANUN YOLLARINDAN VAZGEÇMEYE YÖNELİK YENİ DÜZENLEMELER</h2>\r\n<h2>GİRİŞ</h2>\r\nVergi sistemimiz temel olarak beyana dayalı olduğu için mükelleflerin kendi beyanlarına karşı vergi davası açması ihtirazi kayıt müessesesi dışında mümkün değildir. Ancak çeşitli nedenlerle mükellefler hakkında yapılan vergi cezalı tarhıyatlar süresi içinde vergi mahkemeleri nezdinde vergi davalarına konu edilebilmektedir.\r\nVergi daireleri ile mükellefler arasındaki vergi davalarının; vergi mahkemeleri, bölge idare mahkemesi ve Danıştay aşamalarındaki sürecin uzunluğu hem mükellefler hem de vergi idaresi açısından sorunlar oluşturmaktadır. Vergi mükellefleri açısından daha fazla faiz ödenme durumu vergi idaresi açısından ise kamu alacağının sürüncemede kalma durumunun önüne geçilmesi amacıyla vergi davalarındaki kanun yolu sürecine ilişkin bazı düzenlemeler yapılmıştır.\r\n<h2>YASAL DÜZENLEME</h2>\r\n7194 sayılı Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanunun 27 nci maddesi ile 213 sayılı Vergi Usul Kanununun 379 uncu maddesi başlığıyla birlikte yeniden düzenlenmek suretiyle vergi sistemimizde “Kanun yolundan vazgeçme” müessesesi ihdas edilmiştir.\r\nYasal düzenlemeyle, vergi/ceza ihbarnamesine karşı süresinde açılan davalarda mükelleflerin, istinaf veya temyiz başvuru süresi içerisinde kanun yolundan vazgeçmeleri halinde, vergi dairesi tarafından da dava süreci sonlandırılarak verilen yargı kararının niteliğine göre vergi ve/veya cezalar indirimli olarak tahakkuk edecek, bu şekilde tahakkuk eden vergilerin ve/veya cezaların vergiye ilişkin gecikme faiziyle süresinde ödenmesi halinde ayrıca indirim uygulanacağı kurala bağlanmıştır.\r\n<h2>\r\nHANGİ KARARLAR UYGULAMA KAPSAMINDA?</h2>\r\nVergi/ceza ihbarnamesine karşı süresinde açılan davalarda, vergi mahkemesince verilen istinaf yolu açık kararlar ile bölge idare mahkemesince verilen temyiz yolu açık kararlar uygulama kapsamındadır. Danıştayın bozma kararı üzerine verilen kararlar bu kapsamda değildir.\r\n<h2>KANUN YOLUNDAN VAZGEÇMENİN ŞARTLARI</h2>\r\nBu uygulamadan yararlanmak için temyiz veya istinaf süresi içinde kanun yolundan vazgeçildiğine dair dilekçenin vergi dairesine verilmesi gerekmektedir. Vazgeçme için dava konusu edilen cezalı tarhıyatın tamamına ilişkin dilekçe verilmesi şarttır.\r\n<h2>\r\nKANUN YOLUNDAN VAZGEÇİLMESİ DURUMUNDA YAPILACAK TAHAKKUK</h2>\r\nKanun yolundan vazgeçilmesi halinde, tahakkuk edecek vergi ve/veya cezaların hesaplanmasında istinaf veya temyiz yolu kullanılmayan en son verilen yargı kararı dikkate alınacaktır.\r\nKanun yolundan vazgeçilmesi halinde, istinaf veya temyiz yolu kullanılmayan yargı kararına göre;\r\n- Konusu sadece vergi olan davalarda, bu verginin kaldırılması durumunda verginin %60’ı tahakkuk edecek, verginin kalan %40’ı terkin edilecek, bu verginin tasdik edilmesi durumunda ise verginin tamamı tahakkuk edecek,\r\n- Vergi ve buna bağlı vergi ziyaı cezasının kaldırılması durumunda, verginin %60’ı tahakkuk edecek, verginin kalan %40’ı ve vergi ziyaı cezasının tamamı terkin edilecek,\r\n- Vergi ve buna bağlı vergi ziyaı cezasının tasdik edilmesi durumunda, verginin tamamı ve vergi ziyaı cezasının %75’i tahakkuk edecek, vergi ziyaı cezasının kalan %25’i terkin edilecek,\r\n- Bağlı olduğu vergi aslı dava konusu yapılmayan veya 213 sayılı Kanunun 359 uncu maddesinde yazılı fiillere iştirak nedeniyle kesilen vergi ziyaı cezaları ile usulsüzlük ve özel usulsüzlük cezalarının kaldırılması durumunda, bu cezaların %25’i tahakkuk edecek, cezaların kalan %75’i terkin edilecek, bu kapsamdaki cezaların tasdik edilmesi halinde ise cezaların %75’i tahakkuk edecek cezaların kalan %25’i terkin edilecektir.\r\n<h2>\r\nÖDEMEYE BAĞLI OLARAK YAPILACAK İNDİRİM</h2>\r\nKanun yolundan vazgeçme kapsamında tahakkuk eden tutarlar tahakkuk tarihinden itibaren bir ay içinde ödenir. İndirim hükmünden yararlanılabilmesi için dava konusu yapılan ve bu maddeye göre tahakkuk eden vergi ve vergi cezaları ile gecikme faizinin birlikte ve tamamen (indirilen kısımları hariç) süresinde ödenmesi şarttır.\r\nKanun yolundan vazgeçme kapsamında tahakkuk eden vergi ve cezaların %80’inin, hesaplanacak gecikme faizi ile birlikte bir ay içinde tamamen ödenmesi şartıyla vergi ve ceza tutarından %20 oranında indirim yapılır. Bu durumda, gecikme faizi verginin indirimden sonra kalan %80’lik kısmı üzerinden hesaplanır. Ancak, mahkeme kararında tasdik edilerek tahakkuk eden vergi tutarında bu indirim yapılmaz.\r\n<h2>\r\nVEKALET ÜCRETİNİN DURUMU</h2>\r\nİstinaf ve temyiz yolundan vazgeçilen davaya ilişkin kararlarda hükmedilen yargılama giderleri, avukatlık ücretleri ve fer’ileri karşılıklı olarak talep edilemeyecek ve bu alacaklar için icra takibi yapılamayacaktır.\r\n<h2>\r\nDEĞERLENDİRME VE SONUÇ</h2>\r\nKendisine gerek vergi incelemesi gerekse diğer yollarla vergi cezalı tarhıyat yapılan vergi mükellefleri idari aşamalarda istedikleri sonucu alamadıysalar haklarını mutlaka vergi mahkemeleri nezdinde vergi davası yoluyla aramaları gerekmektedir.\r\nVergi davası yolu uzun bir sürece uzandığı için bu süreç boyunca vergi mükelleflerinin uzman bir vergi danışmanı veya vergi avukatının desteğine ihtiyacı olabilir. Bu konuda gereken hassasiyetin gösterilmesi çok önemlidir.\r\nUsulüne uygun olarak ve süresinde açılan vergi davalarıyla (VUK ve İYUK hükümlerine uygun olarak) mükellef hakları korunabilmektedir. Görüldüğü gibi vergi davası yoluna giden mükelleflerin açtıkları vergi davası sonucunda vergi ve cezalardan kurtulması mümkün olduğu gibi kanun yolu aşamasının durumuna göre düşük oranda tahakkuk yapılaması ve indirimli ödeme seçeneklerinden yararlanması mümkün olabilmektedir.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">\r\nSorularınız için davavergi@gmail.com\r\nNot: Telif hakkı nedeniyle izinsiz ve davavergi.com adresine atıf yapılmaksızın kullanılmaz.</h3>','VERGİ DAVALARINDA SON DURUM','','publish','closed','open','','vergi-davalarinda-son-durum','','','2019-12-28 17:19:55','2019-12-28 14:19:55','',0,'http://www.davavergi.com/?p=484',0,'post','',0),
(485,1,'2019-12-28 17:17:25','2019-12-28 14:17:25','WhatsApp Image 2019-12-28 at 17.09.46','WhatsApp Image 2019-12-28 at 17.09.46','WhatsApp Image 2019-12-28 at 17.09.46','inherit','closed','closed','','whatsapp-image-2019-12-28-at-17-09-46','','','2025-01-09 14:04:13','2025-01-09 11:04:13','',484,'http://www.davavergi.com/wp-content/uploads/2019/12/WhatsApp-Image-2019-12-28-at-17.09.46.jpeg',0,'attachment','image/jpeg',0),
(490,1,'2019-12-31 22:59:01','2019-12-31 19:59:01','<h2>VERGİ İNCELEMESİ SONUCUNDA UZLAŞMA DIŞINDA BAŞKA HAKLARIMIZ VAR MIDIR? (*)</h2>\r\nVergi inceleme raporu inceleme elemanının bulunduğu birim vasıtasıyla ilgili vergi dairesine gönderilir. Eleştiri konusu hususun bulunması halinde vergi inceleme raporuna istinaden vergi/ceza ihbarnamesi düzenlenerek yetkili kişilere tebliğ edilir. Söz konusu ihbarnameyi aldıktan sonra bir takım haklarda mevcuttur.\r\nBunlara değinmek gerekirse;\r\nCezada indirim: V.U.K.’nun 376 ncı maddesindeki ceza indiriminden yararlanabilmeniz için; ikmalen, re’sen veya idarece tarh edilen verginin vadesi gelmiş taksitlerinin yanı sıra, indirimden sonra arta kalan vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarını ihbarnamelerin tebliğ tarihinden itibaren 30 gün içinde, teminat göstermeniz halinde üç (3) ay içinde ödeyeceğinizi bildirmeniz gerekmektedir. Belirtilen vergi ve cezaları yukarıda belirtilen sürede ödememeniz ya da yargıya başvurmanız halinde, bu maddeye göre indirim hakkından yararlanamazsınız.\r\nSöz konusu V.U.K 376 maddesinde değişikliğe gidilmiş olup son hali;\r\nMükellef veya vergi sorumlusu;\r\n“1. İkmalen, resen veya idarece tarh edilen vergiyi veya vergi farkını ve vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarının yarısını ihbarnamelerin tebliğ tarihinden itibaren otuz gün içinde ilgili vergi dairesine başvurarak vadesinde veya 6183 sayılı Kanunda belirtilen türden teminat göstererek vadenin bitmesinden itibaren üç ay içinde ödeyeceğini bildirirse kesilen cezanın yarısı,\r\n2. Uzlaşmanın vaki olması durumunda, üzerinde uzlaşılan vergiyi veya vergi farkını ve vergi ziyaı cezasının %75\'ini, bu Kanunun ek 8 inci maddesinin birinci fıkrasının (1) numaralı bendinde yer alan ödeme süreleri içinde öderse üzerinde uzlaşılan cezanın %25\'i, indirilir.(**)\r\nMükellef veya vergi sorumlusu ödeyeceğini bildirdiği vergi ve vergi cezasını yukarıda yazılı süre içinde ödemez veya dava konusu yaparsa bu madde hükmünden faydalandırılmaz.\r\nYukarıdaki hükümler vergi aslına tabi olmaksızın kesilen usulsüzlük cezaları hakkında da uygulanır.\r\n(*) Değişmeden önceki şekli: üçte biri\r\n(**) Değişmeden önceki şekli: (Değişik: 22/7/1998 - 4369/17 md.) İkmalen, re\'sen veya idarece tarh edilen vergi veya vergi farkını ve aşağıda gösterilen indirimlerden arta kalan vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarını mükellef veya vergi sorumlusu ihbarnamelerin tebliğ tarihinden itibaren otuz gün içinde ilgili vergi dairesine başvurarak vadesinde veya 6183 sayılı Kanunda belirtilen türden teminat göstererek vadenin bitmesinden itibaren üç ay içinde ödeyeceğini bildirirse:\r\n1. Vergi ziyaı cezasında birinci defada yarısı, müteakiben kesilenlerde üçte biri,\r\n2. Usulsüzlük veya özel usulsüzlük cezasının (7103 Sayılı Kanunun 14 üncü maddesiyle değişen ibare; Yürürlük: 27.03.2018)yarısı (*);indirilir. “\r\n\r\nTarhiyat Sonrası Uzlaşma: Tarhiyat sonrası uzlaşma yolunu seçmeniz halinde, ihbarnamenin tebliğ tarihini takip eden günden itibaren 30 gün içinde bağlı bulunduğunuz vergi dairesine müracaat etmeniz gerekmektedir. –\r\n<h2>1- Tarhiyat Sonrası Uzlaşma;</h2>\r\nUzlaşmanın Kapsamı Tarhiyat sonrası uzlaşmanın kapsamına;\r\nVergi daireleri tarafından mükellef adına ikmalen, re’sen veya idarece tarh edilen ve vergi dairelerinin tarha yetkili olduğu bütün vergi, resim ve harçlar ile bunlara ilişkin olarak kesilecek vergi ziyaı cezaları (usulsüzlük ve özel usulsüzlük cezaları ile kaçakçılık suç ve cezalarından dolayı vergi ziyaına sebebiyet verilmesi durumunda kesilecek ceza uzlaşma kapsamı dışındadır)girmektedir.\r\nMükellefler tarafından , yasal süresinden sonra verilen beyannameler ile Vergi Usul Kanununun 371 inci maddesine göre pişmanlık talepli olarak kabul edilen ancak şartların ihlali nedeniyle kanuni süresinden sonra verilen beyanname olarak işleme tabi tutulan beyannameler üzerinden tahakkuk fişi ile tahakkuk ettirilen vergilere ilişkin olarak kesilen vergi ziyaı cezaları da uzlaşma kapsamındadır.\r\nİkmalen veya re’sen yapılan tarhiyatlarda mahsup dönemi geçmiş geçici verginin de bulunması ve bu tarhiyata karşı uzlaşma talep edilmesi halinde, uzlaşmanın sağlanması sonucu düzenlenen uzlaşma tutanaklarında (vergi/ceza ihbarnamesinde yer almasa bile) mahsup dönemi geçmiş geçici vergi asıllarına da yer verilecek, uzlaşılan tutarlar uzlaşma tutanaklarına yazılacak ve uzlaşılan tutar için mahsup dönemine kadar gecikme faizi hesaplanacaktır.\r\n<h2>UZLAŞMA SÜRECİ</h2>\r\nUZLAŞMA TALEBİ\r\n1.Kimler Uzlaşma Talebinde Bulunabilir?\r\n1.1 Mükellef,\r\n1.2 Noterden alınmış vekaletnameye dayanarak vekili,\r\n1.3 Tüzel kişiler, küçükler ve kısıtlılarda ise bunların kanuni temsilcileri uzlaşma talebinde bulunabilirler.\r\nPeki Uzlaşma Talebi Nereye ve Nasıl Yapılmalıdır?\r\nTalep, yetkili uzlaşma komisyonuna veya mükellefin bağlı olduğu vergi dairesine dilekçe ile yapılır. Dilekçenin taahhütlü posta ile gönderilmesi de mümkündür. Dilekçe yerine geçen Uzlaşma Talep Formları vergi dairelerinden ve Gelir İdaresi Başkanlığı internet sitesi adresi www.gib.gov.tr’den temin edilebilir\r\nTalep Süresi Uzlaşma talebinin vergi/ceza ihbarnamesinin mükellefe tebliğ tarihini izleyen günden itibaren 30 gün içinde yapılması gerekir.\r\n\r\nYargı Yolu: Yargı yolunu tercih etmeniz durumunda ihbarnamenin tebliğ tarihini takip eden günden itibaren *** gün içinde vergi mahkemesine dava açmanız gerekmektedir.\r\n<h2>***Tarhiyat öncesi uzlaşmada dava açma süresi</h2>\r\nUzlaşma görüşmeleri sonucunda uzlaşma sağlanamaz ise vergi dairesine gelen inceleme raporunda önerilen matrah veya matrah farkı üzerinden vergi dairesince gerekli tarh işlemi yapılır. Uzlaşılamayan söz konusu vergi ve cezaya ilişkin olarak ilgili vergi dairesince yapılacak tarhiyata karşı, vergi/ceza ihbarnamesinin tebliğ tarihini takip eden otuz (30) günlük dava açma süresi içinde dava açılabilir.\r\n<h2>***Tarhiyat sonrası uzlaşmada dava açma süresi</h2>\r\nUzlaşma sağlanamaması durumunda, bu hususa ilişkin tutanağın mükellefe tebliğ tarihinden itibaren ise dava açma süresi kaldığı yerden işlemeye devam eder. Dava açma süresi yeniden işlemeye başladığında, dava açmak için on beş (15) günden fazla bir zaman kalmışsa bu süre içinde dava açılmalıdır. Ancak dava açma süresi bitmiş veya on beş (15) günden az kalmışsa dava açma süresi on beş (15) gün daha uzar.\r\n<p style=\"text-align: right;\">YAZAN : KADER DEMİREL, SMMM</p>\r\n\r\n<h3 style=\"text-align: right;\">Not:Yazıdaki görüşeler tamamen yazara ait olup, telif hakları nedeniyle izin alınmaksızın ve www.davavergi.com adresine atıf yapılmaksızın kullanılamaz.</h3>\r\nKAYNAKÇA\r\nGib tüm yönleriyle vergi incelemesi\r\nGib uzlaşma\r\nGib vergi uyuşmazlıklarının yargı aşaması','VERGİ İNCELEMELERİNDE MÜKELLEF HAKLARI','','publish','closed','open','','vergi-incelemelerinde-mukellef-haklari','','','2019-12-31 23:01:45','2019-12-31 20:01:45','',0,'http://www.davavergi.com/?p=490',0,'post','',0),
(491,1,'2019-12-31 22:58:43','2019-12-31 19:58:43','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','inherit','closed','closed','','vergi-incelemesi','','','2025-01-09 14:04:17','2025-01-09 11:04:17','',490,'http://www.davavergi.com/wp-content/uploads/2019/12/VERGİ-İNCELEMESİ.jpg',0,'attachment','image/jpeg',0),
(494,1,'2019-12-31 23:01:38','2019-12-31 20:01:38','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','inherit','closed','closed','','vergi-incelemesi-2','','','2025-01-09 14:04:22','2025-01-09 11:04:22','',490,'http://www.davavergi.com/wp-content/uploads/2019/12/VERGİ-İNCELEMESİ-1.jpg',0,'attachment','image/jpeg',0),
(506,1,'2020-04-01 14:29:01','2020-04-01 11:29:01','<h1><strong>VERGİ HUKUKUNDA İHTİYATİ HACİZ UYGULAMASI: HANGİ HALLERDE İHTİYATİ HACİZ UYGULANABİLİR? İHTİYATİ HACİZ NASIL KALKAR?</strong></h1>\r\n&nbsp;\r\n<h2><strong>GİRİŞ</strong></h2>\r\nTürk vergi sistemi, birçok vergi müesseselerinden oluşmaktadır. Vergi sistemimizin mantığını anlayabilmek için bu sistemleri bilmek önem arz eder. Vergi sistemimizdeki uygulamalardan birisi de ihtiyati haciz uygulamasıdır. İhtiyati haciz uygulamaları vergi idaresi tarafından bir tedbir olarak uygulanmaktayken bu uygulamalardan etkilenen mükelleflerin konuyu vergi davası olarak vergi yargısına intikal ettirdiği çok sayıdaki örnekten anlaşılmaktadır.\r\n\r\nİhtiyati haciz adından da anlaşılacağı üzere kesin bir haciz işlemi değildir. Vergi idaresi kamu alacağının tehlikeye düşeceği bazı hallerde tedbir mahiyetinde bu yola başvurmaktadır. İhtiyati haciz işlemi tesis edilebilmesi için henüz kamu alacağının vadesinin geçmemiş olması veya ödeme emri tebliğ edilmemiş olması gerekmektedir.\r\n\r\nİhtiyati haczin konusunu henüz tarh ve tebliğ edilmemiş, dolayısıyla tahakkuk etmemiş alacaklar oluşturabilir. Tahakkuk etmemiş bu tür alacaklar yönünden kesinleşmiş bir kamu borcundan söz edilemeyeceği için anılan güvencelerin muhatabı olan mükellef ya da sorumlular henüz kamu borçlusu değildir. <a href=\"#_ftn1\" name=\"_ftnref1\">[1]</a>\r\n\r\n&nbsp;\r\n<h2><strong>İhtiyati Hacizde Yasal Dayanak Nedir?</strong></h2>\r\nİhtiyati haciz konusu 6183 sayılı Yasa’nın 13 ve devamı maddelerde düzenlenmiştir. 13. Madde yedi şartı belirleyerek bu şartlardan birinin olması halinde ihtiyati haciz kararı alınabileceği hükme bağlanmıştır.\r\n\r\n6183 sayılı Yasa’nın 13. Maddesi şöyledir:\r\n\r\n“İhtiyati haciz aşağıdaki hallerden herhangi birinin mevcudiyeti takdirinde hiçbir müddetle mukayyet olmaksızın alacaklı amme idaresinin mahalli en büyük memurunun kararıyla, haczin ne suretle yapılacağına dair olan hükümlere göre, derhal tatbik olunur:\r\n<ol>\r\n 	<li>9 uncu madde gereğince teminat istenmesini mucip haller mevcut ise,</li>\r\n 	<li>Borçlunun belli ikametgahı yoksa,</li>\r\n 	<li>Borçlu kaçmışsa veya kaçması, mallarını kaçırması ve hileli yollara sapması ihtimalleri varsa,</li>\r\n 	<li>Borçludan teminat gösterilmesi istendiği halde belli müddette teminat veya kefil göstermemiş yahut şahsi kefalet teklifi veya gösterdiği kefil kabul edilmemişse,</li>\r\n 	<li>Mal bildirimine çağrılan borçlu belli müddet içinde mal bildiriminde bulunmamış veya noksan bildirimde bulunmuşsa,</li>\r\n 	<li>Hüküm sadır olmuş bulunsun bulunmasın para cezasını müstelzim fiil dolayısiyle amme davası açılmış ise,</li>\r\n 	<li>İptali istenen muamele ve tasarrufun mevzuunu teşkil eden mallar, bu mallar elden çıkarılmışsa elden çıkaranın diğer malları hakkında uygulanmak üzere, bu kanunun 27, 29, 30 uncu maddelerinin tatbikını icab ettiren haller varsa.”</li>\r\n</ol>\r\nYasal düzenlemeye bakıldığında normal ve mutat hallerin dışında kamu alacağının tahsilini kuşkuya düşürebilecek bazı hallerde ihtiyati haciz tatbik edilebileceği hüküm altına alınmıştır.\r\n\r\n&nbsp;\r\n<h2><strong>İhtiyati hacizde yetkili Makam Neresidir?</strong></h2>\r\n6183 sayılı Yasa’nın 13. Maddesi uyarınca, ihtiyati haciz alacaklı amme idaresinin mahalli en büyük memurunun kararıyla alınacağı kurala bağlanmıştır.\r\n\r\nBakanlıklara Bağlı, İlgili, İlişkili Kurum ve Kuruluşlar ile Diğer Kurum ve Kuruluşların Teşkilatı Hakkında 4 sayılı Cumhurbaşkanı Kararnamesi’nde yapılan değişiklikle, 798/1-c maddesi şu şekildedir:\r\n\r\n“(Ek: RG-24/7/2018-30488 – CK-14/26 md.) Diğer mevzuatta Gelirler Genel Müdürlüğüne yapılmış olan atıflar ilgisine göre Gelir İdaresi Başkanlığına; Gelirler Genel Müdürüne yapılmış atıflar Gelir İdaresi Başkanına; Başkanlığın görev alanına giren konularda Maliye Bakanlığına yapılmış olan atıflar Gelir İdaresi Başkanlığına; mülki idare amirlerine, mahallin en büyük memuruna, ilin en büyük malmemuruna, defterdara ve defterdarlığa yapılmış atıflar ilgisine göre vergi dairesi başkanı ve başkanlığına, vergi dairesi başkanlığı bulunmayan yerlerde vergi dairesi müdürü veya müdürlüğüne; gelir müdürlüğüne, takdir komisyonu başkanı veya başkanlığına, tahsil dairesine, mal müdürü ve müdürlüğüne yapılmış atıflar ilgisine göre vergi dairesi başkanı ve başkanlığına veya ilgili müdür veya müdürlüğüne, yapılmış sayılır.”\r\n\r\nBuna göre, vergi alacaklarına yönelik olarak vergi dairesi başkanlığı kurulan yerlerde vergi dairesi başkanı diğer yerlerde ise vergi dairesi müdürleri ihtiyati haciz kararı almaya yetkilidir. İl özel idaresi gelirleri için vali, belediye gelirleri yönünden ise belediye başkanları ihtiyati hacizde yetkilidir.\r\n\r\n&nbsp;\r\n<h2><strong>İhtiyati haciz işlemine itiraz Mümkün mü? İhtiyati haciz Nasıl Kalkar?</strong></h2>\r\n&nbsp;\r\n\r\n6183 sayılı Yasa’nın 15. Maddesi şöyledir:\r\n\r\n“Haklarında ihtiyati haciz tatbik olunanlar haczin tatbikı, gıyapta yapılan hacizlerde haczin tebliği tarihinden itibaren 15 gün içinde alacaklı tahsil dairesine ait itiraz işlerine bakan vergi itiraz komisyonu nezdinde ihtiyati haciz sebebine itiraz edebilirler.\r\n\r\nİtirazın şekli ve incelenmesi hususunda Vergi Usul Kanunu hükümleri tatbik olunur. Bu ihtilaflar itiraz komisyonlarınca diğer işlere takdimen incelenir ve karara bağlanır. İtiraz komisyonlarının bu konuda verecekleri kararlar kesindir.”\r\n\r\nYasal düzenlemeden anlaşılacağı üzere ihtiyati haciz işlemlerinde tebliğ veya tatbik tarihinden itibaren 15 günlük süre içinde vergi mahkemesi nezdinde dava açılması mümkündür. Vergi mahkemelerinde normal dava açma süresi otuz gün iken ihtiyati haciz işlemleri için daha kısa bir dava süresi öngörüldüğünden, tesis edilen ihtiyati haciz işlemlerine karşı vergi mahkemelerinde vergi davası açmak isteyen mükelleflerin bu hususa özel önem göstermesi gerekmektedir.\r\n\r\n6183 sayılı Yasa’nın 16. Maddesinde vergi idaresi tarafından ihtiyati haczin nasıl kalkacağı düzenlenmiştir:\r\n\r\n“Borçlu, 10 uncu maddenin 5 inci bendinde yazılı menkul mallar hariç olmak üzere, mezkür maddeye göre teminat gösterdiği takdirde ihtiyati haciz, haczi koyan merci tarafından kaldırılır.”\r\n\r\nKanunen kabul edilen teminatların gösterilmesi halinde ihtiyati haczin kaldırılması gerekmektedir.\r\n\r\nBu hüküm uyarınca şayet mükellef ticari işlemleri nedeniyle ihtiyati hacizden olumsuz etkileniyorsa menkul mallar hariç olmak üzere teminat göstermesi durumunda ihtiyati haczin kalkması mümkündür. Ayrıca vergi mahkemesine dava açılarak ihtiyati haczin iptal edilebileceği de bilinmelidir.\r\n\r\n&nbsp;\r\n\r\nİhtiyati haciz sebeplerinin var olup olmadığına ilişkin olarak vergi mahkemesince yapılacak yargısal denetim, davaya konu ihtiyati haciz uygulamasının gerekli olup olmadığı, uygulandığı takdirde ihtiyati hacizle davacı malike aşırı bir külfet yüklenip yüklenmediği ve kamu yararı ile kişisel yarar arasında gözetilmesi gereken adil dengenin korunup korunmadığı hususundaki ölçülülük denetimini de kapsamaktadır.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]</a>\r\n\r\nİhtiyati haciz işlemlerine karşı açılacak vergi davalarında dava açma, kendiliğinden işlemin yürütmesini durdurmayacağından ayrıca yürütmenin durdurulması Vergi Mahkemesinden talep edilebilir.\r\n\r\nİhtiyati hacze karşı dava açılmadığı halde, bu haczin dayanağı olan tarhiyata karşı açılmış davada mahkemece tarhiyatın kısmen veya tamamen terkinine yönelik karar verilmesi halinde, bu tarhiyata ilişkin ihtiyati haczin, mahkemece terkinine karar verilen tutarlar dikkate alınarak kaldırılması gerekmektedir.<a href=\"#_ftn3\" name=\"_ftnref3\">[3]</a>\r\n\r\nİhtiyati haciz işlemine karşı vergi mahkemesinde dava açılması durumunda, vergi mahkemesince işlemin iptali ve ihtiyati haczin kaldırılması yönünden karar verilirse bu karar vergi dairesince derhal uygulanmalıdır. Kararın istinafa veya temyize götürülmüş olması uygulanmasını geciktiremez.\r\n\r\n&nbsp;\r\n<h2><strong>İhtiyati Haciz İşleminin Sonuçları Nelerdir?</strong></h2>\r\n<strong> </strong>\r\n\r\nİhtiyati haciz muhtemel<strong> </strong>kamu borçlusunun mal varlığının kamu alacağını karşılayacak kısmı üzerindeki zilyetliğinin kaldırılarak bunlara idarece el konulması anlamına gelmektedir. Ancak kesin hacizden farklı olarak ihtiyati hacze konu mal varlığı satılarak paraya çevrilemez. İhtiyati haciz ile amaçlanan, kamu borçlusunun mal varlığına ilişkin gelecekte yapılacak cebren tahsil sürecinin borçlu tarafından engellenmesini ya da önemli ölçüde güçleştirilmesini önlemektir.<a href=\"#_ftn4\" name=\"_ftnref4\">[4]</a>\r\n\r\nBankalara yapılacak haciz ve ihtiyati haciz tebliğlerinin sadece tebliğ tarihi itibarıyla amme borçlularının mevcut olan varlıklarını konu alması ve bu kişilerin ileride doğabilecek alacakları için haciz ve ihtiyati haciz tebliğinde bulunulmaması icap etmektedir.<a href=\"#_ftn5\" name=\"_ftnref5\">[5]</a>\r\n\r\n&nbsp;\r\n<h2><strong>İhtiyati Haciz Uygulamalarına İlişkin Örnek Vergi Yargısı Kararları</strong></h2>\r\n<strong> </strong>\r\n<h3><strong>Danıştay 3. Dairesinin 22.2.2017 gün ve 2013/6239 E.,2017/1040 K. Sayılı kararı:</strong></h3>\r\n“Bakılan davaya konu uyuşmazlığın 6183 sayılı Kanunun 13\'üncü maddesinin (7) numaralı bendi uyarınca tesis edilen ihtiyati haciz işleminin koşullarının oluşup oluşmadığının değinilen hususlar yönünden yapılacak değerlendirilme sonucu çözüme kavuşturulması gerektiğinden Vergi Mahkemesince davanın, dava konusu işlemin dayanağı olan düzenlemenin, muvaazalı olduğu belirtilen işlemin taraflarından amme borçlusunun elden çıkarılmayan diğer mallarına uygulanabilecek tedbirleri içerdiği, dolayısıyla üçüncü şahıs konumundaki davacıya uygulanamayacağı sonucuna ulaşılarak sonuçlandırılmasında hukuka uygunluk görülmediğinden, Vergi Mahkemesi kararının değinilen değerlendirme yapılarak ulaşılacak sonuca göre yeniden bir karar verilmek üzere bozulması gerekmiştir.”\r\n\r\n&nbsp;\r\n<h3><strong>Danıştay 3. Dairesinin 8.11.2012  gün ve 2010/5785 E. ,  2012/3582 K. Sayılı kararı:</strong></h3>\r\n“Dava konusu ihtiyati haczin dayanağı, 6183 sayılı Kanunun yukarıda değinilen maddeleri olmasına karşın vergi mahkemesince uyuşmazlığın, aynı Kanunun teminat istenmesini gerektiren halin varlığı durumunda uygulanacak olan ihtiyati hacze ilişkin hükümler değerlendirilmek suretiyle karar verilmesi; ayrıca haklarında yetkili mercilerce verilmiş ihtiyati haciz kararına dayanılarak şirket ortaklarının mal varlıklarına da ihtiyati haciz uygulanabileceğinden mahkemenin aksi yöndeki yargısı da yasaya uygun düşmemiştir.\r\n\r\n&nbsp;\r\n<h3><strong>Danıştay 3. Dairesinin 15.11.2012 gün ve 2010/2952 E. ,  2012/3741 K. Sayılı kararı:</strong></h3>\r\n“Söz konusu gayrimenkullere önce haciz işlemi uygulandığı, ancak davacının, eşinin mirasını reddettiği ve buna ilişkin kararın kesinleştiğinin anlaşılması üzerine haczin iptal edildiği, öte yandan gayrimenkullerin … vefatından önce parasının bizzat kendisi tarafından ödenmesi suretiyle alındığına ilişkin bilgiye ulaşılması nedeniyle bu alım işlemlerinin muvazaalı olduğu ve borçludan mal kaçırma amacına dayandığından bahisle adli yargıda tasarrufun iptali davası açıldığı, olayda davacının asıl borçlu ile birlikte hareket etmek suretiyle kamu alacağının tahsilini önlemek yönünde iradesi bulunduğunun davalı idarece söz konusu davada kanıtlanabileceği, zira bu davada Hukuk Usulü Muhakemeleri Kanununda öngörülen araçlar kullanılarak aynı taşınmazların üçüncü kişilere satılmasının önlenmesi ve bu yolla alacağın tahsilinin davanın sonucuna göre güvence altına alınmasının da olanaklı olduğu, dava konusu işlemin dayanağı olan 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkındaki Kanunun 13\'üncü maddesinin 7\'nci bendinin muvazalı olduğu belirtilen işlemin taraflarından amme borçlusunun elden çıkarılmayan diğer mallarına uygulanabilecek bir tedbir olup üçüncü şahıs konumundaki davacıya uygulanabilecek bir tedbir niteliğinde olmadığı”\r\n\r\n&nbsp;\r\n\r\n<strong>Danıştay Vergi Dava Daireleri Kurulu’nun 16.4.2010</strong> <strong>gün ve 2008/526 E. , 2010/183 K. Sayılı kararı:</strong>\r\n\r\n&nbsp;\r\n\r\n“İhtiyati haciz kararı alınabilmesi ve alınan kararın uygulanabilmesi için Vergi Usul Kanununun 344\'üncü maddesi uyarınca ceza kesilmesini gerektiren veya 359\'uncu maddesinde sayılan hallere temas eden bir kamu alacağının salınması için gerekli işlemlere başlanması yeterli olup, kamu alacağının tarh ve tahakkukuna ilişkin işlemlerin tamamlanmasına ve kesinleşmesine gerek bulunmamaktadır. Defter ve belgelerini incelemeye ibraz etmeyen davacının tarh dosyası üzerinde yapılan inceleme sonucu kaçakçılık cezasını gerektiren bir vergi farkı bulunduğunun saptanması nedeniyle, 6183 sayılı Kanunun 9\'uncu maddesi uyarınca davacıdan teminat istendiği açık olduğundan, bu durumun sonucu olarak ihtiyati tahakkuk ve ihtiyati haczin koşulları da gerçekleştiğinden, davanın reddi yolundaki ısrar kararında hukuka aykırılık bulunmamıştır.\r\n\r\nAçıklanan nedenlerle temyiz isteminin reddine, 16.4.2010 gününde oyçokluğu ile karar verildi.”\r\n\r\n&nbsp;\r\n<h3><strong>Danıştay 7. Dairesinin 15.02.2018 gün ve E : 2016/1946, K : 2018/935 sayılı kararı:</strong></h3>\r\n&nbsp;\r\n\r\n“6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 13. maddesinin 1. fıkrasında, 9. madde gereğince teminat istenmesini mucip haller mevcut ise, hiçbir müddetle mukayyet olmaksızın alacaklı amme idaresinin mahalli en büyük memurunun kararıyla, haczin ne suretle yapılacağına dair olan hükümlere göre derhal tatbik olunacağı, 9. maddesinde ise, 213 sayılı Vergi Usul Kanunu’nun 344. maddesi uyarınca vergi ziyaı cezası kesilmesini gerektiren haller ile 359. maddesinde sayılan hallere temas eden bir amme alacağının salınması için gerekli muamelelere başlanmış olduğu takdirde vergi incelemesine yetkili memurlarca yapılan ilk hesaplara göre belirtilen miktar üzerinden tahsil dairelerince teminat isteneceği ifade edilmiştir.\r\n\r\n6183 sayılı Kanun’un kamu alacağının korunması ile ilgili hükümlerini kapsayan Birinci Kısmının İkinci Bölümünde yer alan teminat istenilmesi, ihtiyati haciz ve ihtiyati tahakkuk müesseseleri, henüz kamu alacağı olma niteliği kazanmamış vergi ve cezaların, tahakkuk ettikleri tarihte karşılaşılabilecek tahsil imkansızlığına bir önlem olarak öngörülmüştür. Vergi incelemesinin devam ettiği durumlarda yapılan ilk hesaplamalara göre teminat istenebilecek ve ihtiyati haciz kararı alınabilecektir. Diğer bir deyimle, bu madde uyarınca ilgililer hakkında ihtiyati haciz kararı alınabilmesi için incelemenin henüz tamamlanmamış olması gerekmektedir.\r\n\r\nUyuşmazlıkta, davacı adına düzenlenen vergi inceleme raporları 22.05.2012 tarihinde tamamlandıktan sonra 23.07.2012 tarihinde dava konusu ihtiyati haciz ve ihtiyati tahakkuk kararının alındığı anlaşılmaktadır.\r\n\r\nBu durumda, vergi incelemesi tamamlandıktan sonra ihtiyati haciz ve ihtiyati tahakkuk kararı alınamayacağından, davaya konu işlemlerde ve buna karşı açılan davayı reddeden mahkeme kararında isabet görülmemiştir.”\r\n\r\n&nbsp;\r\n<h2><strong>SONUÇ</strong></h2>\r\nİhtiyati haciz uygulaması vergi sistemimizde yer alan vergi uygulamalarından biridir. İhtiyati haciz uygulaması, henüz kesinleşmemiş kamu alacaklarının ileride tahsilini güvence altına alabilmek amacıyla getirilmiş bir sistemdir. Her idari işlem gibi ihtiyati haciz işlemleri de idari yargının (burada vergi mahkemeleri) denetimine açık işlemlerdir. Yasada öngörülen yetkili makamlar tarafından tesis edilmeyen veya yasada öngörülen şartlar dahilinde gerçekleştirilmemiş olan ihtiyati haciz işlemleri vergi mahkemelerince iptal edilebilmektedir. Vergi mahkemesindeki genel dava açma süresinin dışında olarak ihtiyati haciz işlemleri için öngörülen onbeş günlük dava açma süresine özel dikkat gösterilmesi gerekmektedir. Ayrıca, tarhıyat işlemlerine karşı açılan davalardan farklı olarak ihtiyati haciz işlemlerine karşı vergi mahkemelerinde açılan davalarda yürütmenin durdurulması isteminde bulunulması gerektiğinin de gözden kaçırılmaması lazımdır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">NOT: Sitemizde yer alan yazılar telif hakları nedeniyle izinsiz ve atıf yapılmaksızın kullanılamaz. Yapılacak atıflarda Mükellefhaber/ <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adresinin gösterilmesi zorunludur.</h3>\r\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]</a> Anayasa Mahkemesinin 15/5/2019 gün ve Esas : 2018/142 Karar: 2019/38 sayılı kararı.\r\n\r\n<a href=\"#_ftnref2\" name=\"_ftn2\">[2]</a> Anayasa Mahkemesinin 15/5/2019 gün ve Esas : 2018/142 Karar: 2019/38 sayılı kararı.\r\n\r\n<a href=\"#_ftnref3\" name=\"_ftn3\">[3]</a> Tahsilat Genel Tebliği\r\n\r\n<a href=\"#_ftnref4\" name=\"_ftn4\">[4]</a> Anayasa Mahkemesinin 15/5/2019 gün ve Esas : 2018/142 Karar: 2019/38 sayılı kararı.\r\n\r\n<a href=\"#_ftnref5\" name=\"_ftn5\">[5]</a> Tahsilat Genel Tebliği','VERGİ HUKUKUNDA İHTİYATİ HACİZ UYGULAMASI: HANGİ HALLERDE İHTİYATİ HACİZ UYGULANABİLİR? İHTİYATİ HACİZ NASIL KALKAR?','','publish','closed','open','','vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar','','','2020-04-01 14:29:01','2020-04-01 11:29:01','',0,'http://www.davavergi.com/?p=506',0,'post','',0),
(511,1,'2020-04-14 17:43:45','2020-04-14 14:43:45','sahte fatura','sahte fatura','sahte fatura','inherit','closed','closed','','sahte-fatura-2','','','2025-01-09 14:04:47','2025-01-09 11:04:47','',510,'http://www.davavergi.com/wp-content/uploads/2020/04/sahte-fatura.jpg',0,'attachment','image/jpeg',0),
(500,1,'2020-01-16 12:45:10','2020-01-16 09:45:10','<h2>TARIMSAL AMAÇLI YAPILARA UYGULANAN CEZALAR</h2>\r\nİlgili idarelerce Belediye ve mücavir alanlar içinde veya dışındaki tarımsal amaçlı yapılarda 3194 sayılı İmar Kanununa göre para cezası uygulanmakta ve akabinde ilgili kişi hakkında 3194 sayılı yasaya muhalafetten Asliye Ceza Mahkemelerinde dava açılmaktadır\r\nAncak idarelerce tesis edilen bu işlemlerin dayanağı 3194 sayılı yasada aşağıda bahsettiğimiz değişiklik yapılmıştır.\r\n10 Temmuz 2019 tarih ve 30827 sayılı Resmi Gazetede yayımlanan 7181 sayılı kanunla 3194 sayılı yasanın 27.maddesi aşağıdaki şekilde değiştirilmiştir.\r\nMADDE 10 – 3194 sayılı Kanunun 27 nci maddesine birinci fıkrasından sonra gelmek üzere aşağıdaki fıkra eklenmiştir.\r\n“Belediye ve mücavir alanlar içinde veya dışındaki iskan dışı alanlarda yapılacak tarımsal amaçlı seralar, entegre tesis niteliğinde olmamak ve ilgili il tarım ve orman müdürlüğünden uygun görüş alınmak koşuluyla yapı ruhsatı aranmadan yapılabilir. Ancak etüt ve projelerinin ruhsat vermeye yetkili idarece incelenmesi, fen, sanat ve sağlık kurallarına uygun olması zorunludur. Etüt ve projelerinin ve inşasının sorumluluğu, müellifi ve fennî mesulü olan mimar ve mühendislere aittir. Bu yapılar ilgili idarece ulusal adres bilgi sistemine ve kadastro paftasına işlenir. Bu alanlarda yapılacak seralar için, yola cephesi olan komşu parsellerden süresiz geçiş hakkı alınmış ve bu konuda tapu kayıtlarına şerh konulmuş olmak kaydıyla 8 inci maddede belirtilen yola cephe sağlama koşulu aranmaz.”\r\n<p style=\"text-align: left;\">İlgili değişik maddede tarımsal amaçlı yapılar için yapı ruhsatı aranmayacağı açıkça hükme bağlanmıştır.\r\nBu nedenle idarelerce gerek para cezası gerekse Asliye Ceza Mahkemelerinde ilgili kişiler hakkında açılan soruşturmalar dayanaksızdır.\r\n3194 sayılı yasanın yapı ruhsatı alma koşuluna bağladığı taşınmazlar konut gibi inşai yapılardır. Tarımsal amaçlı yapılar yapı ruhsatına tabi değildir.</p>\r\n\r\n<h3 style=\"text-align: right;\">Sorularınız için :davavergi@gmail.com\r\nYAZILAR İZİN ALINMAKSIZIN VE SAYFAMIZA ATIF YAPILMAKSIZIN KULLANILAMAZ</h3>','TARIMSAL AMAÇLI YAPILARA CEZA UYGULANABİLİR Mİ?','','publish','closed','open','','tarimsal-amacli-yapilara-ceza-uygulanabilir-mi','','','2020-01-16 12:46:37','2020-01-16 09:46:37','',0,'http://www.davavergi.com/?p=500',0,'post','',0),
(501,1,'2020-01-16 12:45:02','2020-01-16 09:45:02','TARIM ARAZİSİ','TARIM ARAZİSİ','TARIM ARAZİSİ','inherit','closed','closed','','tarim-arazisi','','','2025-01-09 14:04:31','2025-01-09 11:04:31','',500,'http://www.davavergi.com/wp-content/uploads/2020/01/TARIM-ARAZİSİ.jpg',0,'attachment','image/jpeg',0),
(503,1,'2020-01-16 12:46:29','2020-01-16 09:46:29','TARIM ARAZİSİ','TARIM ARAZİSİ','TARIM ARAZİSİ','inherit','closed','closed','','tarim-arazisi-2','','','2025-01-09 14:04:36','2025-01-09 11:04:36','',500,'http://www.davavergi.com/wp-content/uploads/2020/01/TARIM-ARAZİSİ-1.jpg',0,'attachment','image/jpeg',0),
(507,1,'2020-04-01 14:27:02','2020-04-01 11:27:02','ihtiyati haciz','ihtiyati haciz','ihtiyati haciz','inherit','closed','closed','','ihtiyati-haciz','','','2025-01-09 14:04:40','2025-01-09 11:04:40','',506,'http://www.davavergi.com/wp-content/uploads/2020/04/ihtiyati-haciz.jpg',0,'attachment','image/jpeg',0),
(510,1,'2020-04-14 17:43:55','2020-04-14 14:43:55','<h2>ÖRNEK OLAY KAPSAMINDA SAHTE FATURADAN KAYNAKLI VERGİ DAVASI VE VERGİ MAHKEMESİNİN KONUYA BAKIŞI</h2>\r\n&nbsp;\r\n<h2>Sahte Fatura Nedir?</h2>\r\n<h2></h2>\r\nSahte fatura veya kamuoyunda bilinen ismiyle naylon fatura vergi mükelleflerini en çok sıkıntıya düşüren konuların başındadır. Zaman aşımı süresi içinde olmak üzere, örneğin dört yıl önce kullanılan faturaların sahte olduğundan bahisle vergi mükellefleri bu faturalardan kaynaklı cezalı tarhıyatla muhatap olmaktadırlar.\r\n\r\nVergi Usul Kanunun 359. maddesinde, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belge olarak tanımlanmıştır.\r\n\r\nBu tanımdan, gerçek durumu olduğu gibi yansıtmayan belgelerin sahte fatura olarak değerlendirileceğini anlamak gerekmektedir. Sahte fatura, mükellefler arasında “naylon fatura” olarak da adlandırılmaktadır.\r\n\r\n&nbsp;\r\n<h2>Somut Olay</h2>\r\nMetallerin işlenmesi faaliyetinde bulunan Mükellef A şahıs işletmesi, 2016 yılında B Limited Şirketinden faaliyet alanında kullanmak üzere paslanmaz demir çubuk almıştır. Ödemelerini banka yoluyla yapmıştır. Buna dair fatura Mükellef A tarafından beyanlarına dahil edilerek faturalara isabet eden Kdv indirim konusu yapılmıştır.\r\n\r\n&nbsp;\r\n<h2>Vergi Müfettişliği incelemesi ve Vergi Dairesi İşlemleri</h2>\r\nVergi müfettişliğince yapılan incelemeler sonucu B limited Şirketinin sahte fatura düzenlediği vergi tekniği raporu ile tespit edilmiştir. Bunun üzerine bu şirketten mal ve hizmet alan mükelleflerin kdv indirimlerinin reddedilmesi gerektiği rapora bağlanmıştır. Daha sonra, Mükellef A, hakkında vergi incelemesi yapılmış ilgili dönemde söz konusu şirketten alınan faturalara isabet eden katma değer vergisi indirimleri reddedilerek vergi ziyaı cezalı katma değer vergisi tarh edilmiş ve özel usulsüzlük cezası kesilmesi önerilmiş vergi inceleme raporu doğrultusunda gerekli işlemler vergi dairesi tarafından yapılarak mükellefe tebliğ edilmiştir.\r\n<h2>Vergi Mükellefi tarafından Vergi Mahkemesi Nezdinde Vergi Davası Açılması</h2>\r\n&nbsp;\r\n\r\nMükellef A, almış olduğu faturaların gerçek olduğu, ilgili dönemde bu emtianın yapmış olduğu üretimde kullanıldığı, ödemelerin zamanında banka yoluyla yapıldığı, vergi dairesince ilgili dönemde kendisine herhangi bir uyarı yapılmadığı iddialarıyla vergi mahkemesi nezdinde dava konusu etmiştir.\r\n\r\n&nbsp;\r\n<h2>Vergi Mahkemesinin Konuya Bakışı ve Vergi Mahkemesi Kararı</h2>\r\n&nbsp;\r\n\r\nYetkili vergi mahkemesi nezdinde açılan dava üzerine vergi mahkemesi ilk önce ilk inceleme yapmıştır. Vergi dava dilekçesinin 2577 sayılı İdari Yargılama Usul Kanunun ve 213 sayılı Vergi Usul Kanunu hükümlerine uygun olduğunun anlaşılması üzerine dava dilekçesi savunma yapılmak üzere vergi dairesine tebliğ edilmiştir.\r\n\r\nVergi mahkemesi dava dilekçesi ve vergi dairesi savunmasıyla birlikte B limited Şirketi hakkında düzenlenen vergi tekniği raporunu birlikte dikkate almıştır.\r\n\r\n…. Vergi Mahkemesi’nin 17.3.2020 gün ve E:2019/384 K:2020/143 sayılı kararında<a href=\"#_ftn1\" name=\"_ftnref1\">[1]</a> şu gerekçelere yer verilmiştir:\r\n\r\n&nbsp;\r\n<ul>\r\n 	<li>Fatura alındığı dönemde B limited Şirketinin vergi mükellefiyetinin devam ettiği,</li>\r\n 	<li>İlgili dönemde yasal beyannamelerinin süresinde verildiği,</li>\r\n 	<li>Yıl içinde ortalama 10 işçi çalıştırıldığı,</li>\r\n 	<li>Yaklaşık 40.000 TL civarında vergi borcunu ödediği,</li>\r\n 	<li>Şirkete ait kayıtlı 5 araç olduğu,</li>\r\n 	<li>Şirketin deposunun bulunduğu,</li>\r\n 	<li>Ödemelerin banka havalesiyle yapıldığı</li>\r\n</ul>\r\n&nbsp;\r\n\r\nHususları birlikte değerlendirilerek ilgili dönemde Mükellef A’ya düzenlenen faturaların sahte olmadığı sonucuna varılmıştır.\r\n\r\nBu nedenle yapılan cezalı tarhıyatın kaldırılmasına karar verilmiştir. Öte yandan, fiilin tüm unsurlarıyla oluşmadığı gerekçesiyle kesilen özel usulsüzlük cezasıda kaldırılmıştır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">NOT: Sitemizde yer alan yazılar telif hakları nedeniyle izinsiz ve atıf yapılmaksızın kullanılamaz. Yapılacak atıflarda Mükellefhaber/ <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adresinin gösterilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]</a> Söz konusu Vergi Mahkemesi kararı arşivimizde mevcuttur.','ÖRNEK OLAY KAPSAMINDA SAHTE FATURADAN KAYNAKLI VERGİ DAVASI VE VERGİ MAHKEMESİNİN KONUYA BAKIŞI','','publish','closed','open','','ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi','','','2020-04-14 17:43:55','2020-04-14 14:43:55','',0,'http://www.davavergi.com/?p=510',0,'post','',0),
(513,1,'2020-04-23 00:44:05','2020-04-22 21:44:05','<h2>MÜCBİR SEBEP HALLERİNİN VERGİ MAHKEMESİNDE VERGİ DAVASI AÇMAYA SÜRE YÖNÜNDEN ETKİSİ VAR MIDIR?</h2>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\n&nbsp;\r\n\r\nVergi İdaresi tarafından tesis edilen ve mükelleflerin hukukunu etkileyen idari işlemler vergi mahkemelerinde vergi davalarına konu olabilmektedir. Örneğin ihbarname, ödeme emri, haciz işlemi gibi birçok işlemin hukuka uygun olarak tesis edilmediği düşünülüyor ise süresi içinde açılacak bir vergi davası ile vergi mahkemelerinde iptal edilebilmesi mümkündür.\r\n\r\nVergi mahkemelerinde dava açılabilmesi için öncelikle İYUK ve VUK hükümlerine uygun bir dilekçe hazırlanmalı ve yasal süresi içinde vergi mahkemesine bizzat veya bir avukat aracılığıyla başvurulmalıdır.\r\n\r\n&nbsp;\r\n<h2>MÜCBİR SEBEP NEDİR?</h2>\r\n&nbsp;\r\n\r\nMücbir sebepler, kişilerin iradesi dışında meydana gelen kaza, hastalık vb. olaylar nedeniyle bir hakkın kullanımı, bir ödevin yerine getirilmesi gibi hususların zorunluluk nedeniyle ifa edilememesi halini anlatmak için kullanılmaktadır.\r\n\r\n&nbsp;\r\n<h2>VERGİ DAVASI AÇMADA SÜRE</h2>\r\n&nbsp;\r\n\r\nİYUK’nun 7. Maddesi uyarınca, dava açma süresi, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gündür. Vergi mahkemeleri için genel dava açma süresinin dışında özel ve daha kısa bir dava açma süresi öngörülmüştür.\r\n\r\nAyrıca, ödeme emri için 15 gün içinde dava açılması gerektiği, özel yasasında belirtilmiştir.\r\n\r\nYasada belirlenen süreden sonra açılan vergi davaları vergi mahkemelerince ilk inceleme aşamasında süre aşımı nedeniyle reddedilir ve işin esası incelenmez.\r\n\r\n&nbsp;\r\n<h2>VERGİDE MÜCBİR SEBEPLER VE ETKİLERİ</h2>\r\n&nbsp;\r\n\r\n213 sayılı Vergi Usul Kanunun <strong><em>“Mücbir sebepler” </em></strong>başlıklı 13. maddesinde mücbir sebep halleri şu şekilde sayılmıştır<em>:</em>\r\n\r\n&nbsp;\r\n<ol>\r\n 	<li><em>Vergi ödevlerinden herhangi birinin yerine getirilmesine engel olacak derecede ağır kaza, ağır hastalık ve tutukluluk;</em></li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"2\">\r\n 	<li><em>Vergi ödevlerinin yerine getirilmesine engel olacak yangın, yer sarsıntısı ve su basması gibi afetler</em>;</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"3\">\r\n 	<li><em>Kişinin iradesi dışında vukua gelen mecburi gaybubetler</em>;</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"4\">\r\n 	<li><em>Sahibinin iradesi dışındaki sebepler dolayısı ile defter ve vesikalarının elinden çıkmış bulunması; gibi haller</em>mücbir sebep hallerine örnek olarak verilmiştir.</li>\r\n</ol>\r\n&nbsp;\r\n\r\n213 sayılı Vergi Usul Kanunun “Mücbir sebeplerle gecikme” başlıklı 15. Maddesinde, “13 üncü maddede yazılı mücbir sebeplerden her hangi birinin bulunması halinde bu sebep ortadan kalkıncaya kadar süreler işlemez. Bu takdirde tarh zamanaşımı işlemiyen süreler kadar uzar.” hükmü yer almaktadır.\r\n\r\nVergi Usul Kanunun mücbir sebeplere ilişkin hükümleri incelendiğinde, mücbir sebepler nedeniyle vergisel ödevlerin yerine getirilememesine dair kolaylıklar sağlandığı görülmektedir.\r\n\r\n&nbsp;\r\n<h2>MÜCBİR SEBEP HALİNDE VERGİ DAVASI AÇMA SÜRESİ UZAR MI?</h2>\r\n&nbsp;\r\n\r\nGerek İYUK gerekse VUK hükümleri incelendiğinde, mücbir sebep halinde vergi mahkemelerinde vergi davası açma süresinin duracağına dair herhangi bir düzenleme yapılmamıştır. Bu nedenle yasada öngörülen süre içinde açılmayan davalar, mücbir sebep hali de olsa Vergi Mahkemelerince süre yönünden reddedilmektedir. Bu durum kuşkusuz vergi mükellefleri açısından hak kayıplarına neden olmaktadır.\r\n\r\n<strong>Örneğin, İstanbul Bölge İdare Mahkemesi Altıncı Vergi Dava Dairesi</strong> <strong>  </strong>23/05/2018 gün ve 2018/618, K: 2018/1469 sayılı kararı ile<em>; </em><em>213 sayılı Yasa\'nın 13. maddesinin vergi ödevlerinin yerine getirilmesine yönelik bir düzenleme olduğu, dava açma süresini düzenlemediği gibi dava açmanın bir ödev değil bir hakkın kullanılması olduğu, bunun dışında 2577 sayılı İdari Yargılama Usulü Kanunu\'nda ya da 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunu\'nda dava açma sürelerini mücbir sebep nedeniyle uzatan bir düzenleme bulunmadığı</em> gerekçesiyle davanın süre aşımı nedeniyle reddine karar veren Vergi Mahkemesi kararını onamıştır.\r\n\r\n&nbsp;\r\n<h2>CORONA SALGININDAN KAYNAKLI MÜCBİR SEBEP HALİNDE VERGİ DAVASI AÇMA SÜRESİ</h2>\r\n&nbsp;\r\n\r\n26 Mart 2020 tarih ve 31080 (mükerrer) sayılı Resmi Gazete’de yayımlanan 7226 sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanunun Geçici 1’inci maddesiyle, Covid-19 salgın hastalığının ülkemizde görülmüş olması sebebiyle yargı alanındaki hak kayıplarının önlenmesi amacıyla; dava açma, icra takibi başlatma, başvuru, şikâyet, itiraz, ihtar, bildirim, ibraz ve zamanaşımı süreleri, hak düşürücü süreler ve zorunlu idari başvuru süreleri de dâhil olmak üzere bir hakkın doğumu, kullanımı veya sona ermesine ilişkin tüm sürelerin<strong>13/3/2020 (bu tarih dâhil)</strong><em> </em><em>tarihinden, </em>30/4/2020 (bu tarih dâhil<em>) tarihine kadar duracağı </em>hükme bağlanmıştır.\r\n\r\nYasal düzenleme gereği, vergi dava açma süreleri de, 13.3.2020 ve 30.4.2020 tarihleri arasında durmuş bulunmaktadır. Bu nedenle vergi davası açma süresinin son günü bu tarihler arasına denk gelen mükellefler duran sürenin bitimi tarihi itibarıyla vergi davası açabilecekleridir.\r\n\r\n&nbsp;\r\n<h2>SONUÇ</h2>\r\nVergi yargısında mücbir sebepler nedeniyle sürenin duracağına yönelik genel bir düzenlemenin bulunmaması hak ihlallerine yol açabilmektedir. Bu nedenle, İYUK’ta yapılacak kalıcı bir düzenleme ile mücbir sebep hali bulunan davacıların bu süre boyunca vergi davası açma süresinin işlemeyeceğine dair bir düzenleme yapılması yerinde olacaktır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">NOT: Sitemizde yer alan yazılar telif hakları nedeniyle izinsiz ve atıf yapılmaksızın kullanılamaz. Yapılacak atıflarda Mükellefhaber/ <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adresinin gösterilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','MÜCBİR SEBEP VERGİ MAHKEMESİNDE VERGİ DAVASI AÇMA SÜRESİNİ DURDURUR MU?','','publish','closed','open','','mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu','','','2020-04-23 00:47:21','2020-04-22 21:47:21','',0,'http://www.davavergi.com/?p=513',0,'post','',0),
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(517,1,'2020-05-15 00:51:23','2020-05-14 21:51:23','<h2><strong>USULSÜZ KAMULAŞTIRMA-1.KISIM</strong></h2>\r\n<strong> </strong>\r\n\r\nİdari kamu kurumlarınca TEİAŞ, DSİ, KARAYOLLARI GENEL MÜDÜRLÜĞÜ, BAYINDIRLIK VE İSKAN BAKANLIĞI, TÜM İL VE İLÇE BELEDİYELERİ VE DİĞER TÜM KAMU KURUM VE KURULUŞLARINCA kişilerin özel mülkiyetinde olan taşınmaz mallar ev, arsa ve tarla gibi el konulmaktadır.\r\n\r\nFakat bu haksız el koyma idarelerce kamulaştırma gibi yansıtılmaktadır.\r\n\r\nBu nedenle de kişilerin anayasa ile temel güvence altına alınan mülkiyet hakları yine idareler tarafından haksız olarak kullanılmakta veya sonsuza kadar el konulmaktadır.\r\n\r\nİdarelerce yapılan kişilerin özel mülkiyetinde ki taşınmaz varlıklara el atmanın koşulları yasalarda açıkça sıralanmıştır.\r\n\r\nÖrneğin kamulaştırma işlemlerinde kişilere idarelerce usulüne uygun tebligat yapılması kamulaştırmanın bildirilmesi esastır.\r\n\r\nAnayasa ve Kamulaştırma Kanunu gereği ilgili kurumun ancak kamulaştırma yapmak ve bedelini de peşin ödemek koşulu ile böyle bir tesis yapması mümkündür.\r\n\r\n<strong>Davalı idarece yapıldığı iddia edilen tebligatlar usulsüzdür</strong>; Tebligat Kanunu’nun 1inci maddesinde, “Kazai merciler, genel ve katma bütçeli daireler, belediyeler, köy hükmi şahsiyetleri, barolar ve noterler tarafından yapılacak bilcümle tebligat, bu Kanun hükümleri dairesinde (Değişik ibare: 4829 - 19.3.2003 / m.19) ‘Posta ve Telgraf Teşkilâtı Genel Müdürlüğü’ veya memur vasıtasıyla yapılır” hükmü düzenlenmiştir. Kanun metninden de anlaşılacağı üzere ülkemizde tebligat kural olarak posta ve Telgraf Teşkilatı Genel Müdürlüğü veya memur aracılığı ile yapılır\r\n\r\n<strong>Tebliği gereken işlem tebliğ edilmedikçe, o işlemin ortaya çıkarması gereken hukuksal sonuçlar doğmaz</strong>. Başka bir anlatımla tebligat usulüne uygun yapılmadığı takdirde tebliğe çıkaran merciin (örneğin kamulaştırma yapan idarenin veya yargı organlarının) yaptığı işlemler uygulamada bir hüküm ifade etmez. Daha somut bir ifade ile taşınmaz <strong>sahibi ya da maliklerine tebligat yapılmadan taşınmazlar kamulaştırılamaz</strong>, tebligat yapılmadan maddi hatalara karşı düzeltim davası veya kamulaştırma işleminin iptali davası açılması için süreler işlemeye başlamaz.\r\n\r\nDavalı idarece taşınmazın o dönem malikleri olan K.K ve F.K ye 20/09/1978 tarihinde <strong>tebligat yapıldığı iddia edilmektedir. Davalı idarece dosyaya sunulan tebligat evraklarından </strong>K K ve F.K ye tebligat yapıldığını gösteren herhangi bir tebligat alındısı ya da tebliğe ilişkin bir belge bulunmamaktadır.\r\n\r\nTebligat Kanununa göre tebligatın aynı konutta birlikte oturan kişiye yapılmış olması gerektiği hükmüne uygun tebligat yapılmamıştır. 7201 Sayılı Tebligat Kanunu ve Tebligat Kanununun Uygulanmasına Dair Yönetmeliğin bu konuda etkili önlemler almış olmasının amacı, tebligatın bir an evvel muhatabına ulaşmasını ve onun tarafından kabul edilmesini sağlamaktır. Bu nedenle, kanun ve yönetmelik hükümleri en küçük ayrıntısına kadar uygulanmalıdır. Tebligatın doğru kişiye ve kanunda gösterilen yönteme uygun olarak yapılması zorunludur. <strong>Aksi takdirde kanun ve yönetmeliğin gösterdiği şekilde yapılmamış ve belgelendirilmemiş olan tebligat geçerli sayılmaz</strong>.\r\n\r\nDavalı idarece, dava konusu taşınmazla ilgili 31/07/1978 tarihli kıymet takdir raporu düzenlendiği ve taşınmazın o dönem maliki olan K.K ve F. K….. 1. Noterliğinin 18457, 18458 yevmiye numarası ile noter tebligatları çıkarıldığı ve kamulaştırma işleminin kesinleştiği iddiasını ispatlar mahiyette tebliğ alındıları dava dosyasına sunulamamıştır. Bir işlemin ilgiliye tebliği ancak tebliğ alındısı ile anlaşılır. Davalı idarece müvekkilime kamulaştırma işlemlerine ilişkin herhangi bir belge tebliğ edilmemiştir, tebliğ edildiğine ilişkin tebliğ alındısı da dava dosyasına sunulamamıştır.\r\n<h3><strong>Yargıtay 5.Hukuk Dairesinin 14/12/2017 tarih ve  E: 2017/26893, K: 2017/28579 sayılı kararında</strong></h3>\r\n“.. Bu itibarla; yapılan incelemede; davaya konu 556 parsel sayılı taşınmazın ... Barajı Rezervuar alanı inşaatı kapsamında davalı idarece kamulaştırılmasına karar verildiği, kamulaştırma evrakının tebliğine dair olarak çıkartılan noter tebligatının davacılar...,.... (....), .... ile bir kısım davacıların murisleri olan...,... (....) ve....\'ya (...) dair olarak 28/01/1976 tarihinde ...\'ya tebliğ edildiği anlaşılmıştır.\r\n\r\nTebligat Kanununa göre tebligatın aynı konutta birlikte oturan kişiye yapılmış olması gerektiği dikkate alınarak, davacılar ... (....),... ile bir kısım davacıların murisleri olan .......\'ya tebligatın yapıldığı tarih olan 28/01/1976 tarihinde tebligatın yapıldığı kişi ... ile birlikte oturup oturmadıkları taraflardan delilleri sorulmak suretiyle vakıa olarak incelenerek, <strong>kamulaştırma bedelinin ödenip ödenmediği de araştırılarak, tebligatların geçerli olup olmadığı tespit edilerek sonucuna göre karar verilmesi gerekirken</strong>, eksik inceleme ile davacılar....,.... (....), ... ile bir kısım davacıların murisleri olan...,.... ve ... mirasçıları yönünden kabulüne karar verilmesi doğru görülmemiştir.” Gerekçesiyle ilk derece mahkemesinin kararının bozulmasına hükmedilmiştir.\r\n<h3><strong>Yargıtay 5.Hukuk Dairesinin 09/05/2016 tarih ve  E: 2016/7329, K: 2016/9268 sayılı kararında</strong>”</h3>\r\n............ mirasçılarından .......... dışında kalan <strong>diğer davacı mirasçılara kamulaştırma evrakları usulüne uygun tebliğ edilmediğinden geçerli ve kesinleşmiş bir kamulaştırmadan söz edilemeyeceğinden,</strong> davanın kamulaştırmasız el atma davası olarak kabulüyle işin esasına girilerek, hüküm kurulması gerektiği gözetilmeden, yazılı gerekçeyle davanın reddine karar verilmesi, doğru görülmemiştir”\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">NOT: Sitemizde yer alan yazılar telif hakları nedeniyle izinsiz ve atıf yapılmaksızın kullanılamaz. Yapılacak atıflarda Mükellefhaber/ <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adresinin gösterilmesi zorunludur.</h3>\r\n<strong> </strong>\r\n\r\n&nbsp;','KAMU İDARELERİNCE YAPILAN KAMULAŞTIRMA İŞLEMLERİNDEKİ USULSÜZLÜKLER VE EMSAL YARGITAY KARARLARI','','publish','closed','open','','kamu-idarelerince-yapilan-kamulastirma-islemlerindeki-usulsuzlukler-ve-emsal-yargitay-kararlari','','','2020-05-15 00:51:23','2020-05-14 21:51:23','',0,'http://www.davavergi.com/?p=517',0,'post','',0),
(518,1,'2020-05-15 00:50:51','2020-05-14 21:50:51','KAMULAŞTIRMA YARG','KAMULAŞTIRMA YARG','KAMULAŞTIRMA YARG','inherit','closed','closed','','kamulastirma-yarg','','','2025-01-09 14:04:53','2025-01-09 11:04:53','',517,'http://www.davavergi.com/wp-content/uploads/2020/05/KAMULAŞTIRMA-YARG.jpg',0,'attachment','image/jpeg',0),
(520,1,'2020-05-20 16:49:52','2020-05-20 13:49:52','<h2>\r\nVERGİ DAİRESİNDEN TEBLİGAT NEDEN GELİR?</h2>\r\n<h3>GİRİŞ</h3>\r\nVergi daireleri mükellefler hakkında tesis etmiş oldukları (ihbarname, ödeme emri vd.) bazı işlemleri çeşitli vasıtalarla mükelleflere bildirmektedir. Ancak, son zamanlarda intikal eden bazı olaylardan anlaşıldığı üzere, vergi dairelerince mükelleflere yapılan tebligatlardan bazen mükelleflerin zamanında haberdar olmadıkları görülmektedir.\r\nVergi Usul Kanunun 21 maddesinde tebliğ, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza sorumlusuna yazı ile bildirilmesi olarak tanımlanmıştır. Vergi işlemlerinde süreler, vergi kanunları ile belirlenir, sürenin belli olmadığı hallerde ilgililere 15 günden az olmamak üzere süre verilir.\r\nVergilendirme işlemleri de birer idari işlemdir. Bu nedenle, vergilendirmeye ilişkin yapılacak tebligat mükellef açısından önemli hukuki sonuçlar meydana getirmektedir. Vergi kanunları uyarınca yapılacak tebligat posta yoluyla, ilanen, daire veya komisyonda, memur vasıtasıyla veya elektronik ortamda yapılmaktadır.\r\nİşte sorun tamda bu noktada ortaya çıkmaktadır. Şöyle ki, kendisine ihbarname gönderilen bir mükellef adres değişikliği vb. sebeplerle tebliğ işleminden zamanında haberdar olamamakta ve itiraz, vergi davası açma gibi bazı yasal hakları zamanına kullanamamakta ve ancak haciz işlemi tesis edildiğinde tarhıyattan haberdar olabilmektedir.\r\nÖte yandan, elektronik tebligat sisteminde yaşanan bazı sıkıntılardan dolayı mükelleflerin kendilerine yapılan e tebliği zamanında öğrenemedikleri görülmektedir.\r\nYasal hakların zamanında kullanılabilmesi, hak kayıplarının önlenebilmesi için mükelleflerin tebliğ hususuna özellikle riayet etmesi gerekmektedir. Ayrıca, yapılan tebliğleri öğrenen ancak süresi içinde yasal itiraz haklarını kullanmayan mükelleflerin daha sonra açmış oldukları vergi davalarının vergi mahkemelerince işin esasına girilmeden “süre aşımı nedeniyle reddedildiği” hususunun da gözden kaçırılmaması gerekmektedir.\r\n<h3>Vergi Dairelerince Yapılan Tebliğler Hangi Yasa Hükümlerine Göre Yapılır?</h3>\r\nVergilendirme ile ilgili tebliğ işlemlerinin Vergi Usul Kanunu hükümlerine göre yapılması gerekmektedir. Bu konularda Tebligat Kanunu hükümleri uygulanmaz. Örneğin Vergi Mahkemesince verilen bir kararda, “Ayrıca, yine davalı vekili tarafından Tebligat Kanunu\'nun 21, 28 ve 32.maddeleri açıklanarak tebliğin usule uygun olduğu savunulmuş ise de; vergilendirme ile ilgili olup hüküm ifade eden vesikaların tebliğinde Tebligat Kanunu değil 213 sayılı Vergi Usul Kanunu\'nun tebliğe ilişkin hükümlerince belirlenen usullere göre tebliğin yapılması gerektiği nedeniyle bu iddiaya da itibar edilmemiştir.” gerekçesiyle yapılan cezalı tarhıyat iptal edilmiştir.\r\n<h3>Vergi dairesi işlemlerine karşı Vergi Mahkemelerinde her zaman dava açılabilir mi?</h3>\r\n2577 sayılı İdari Yargılama Usul Kanununun 7. maddesinde, dava açma süresinin, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gün olduğu, bu sürelerin idari uyuşmazlıklarda; yazılı bildirimin yapıldığı, vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezalarından doğan uyuşmazlıklarda; tahakkuku tahsile bağlı olan vergilerde tahsilatın; tebliğ yapılan hallerde veya tebliğ yerine geçen işlemlerde tebliğin; tevkif yoluyla alınan vergilerde istihkak sahiplerine ödemenin; tescile bağlı vergilerde tescilin yapıldığı ve idarenin dava açması gereken konularda ise ilgili merci veya komisyon kararının idareye geldiği tarihi izleyen günden başlayacağı, 8. maddede ise, sürelerin, tebliğ, yayın veya ilan tarihini izleyen günden itibaren işlemeye başlayacağı kurala bağlanmıştır.\r\n<h3>Vergi Usul Kanunun Tebliğe İlişkin Hükümleri</h3>\r\n213 sayılı Vergi Usul Kanununun 100 inci maddesi uyarınca, bilinen adrese gönderilen mektuplar posta idaresince muhatabına teslim edildiği tarihte tebliğ edilmiş sayılır.\r\n7061 sayılı Kanunun 16. maddesi ile 4/1/1961 tarihli ve 213 sayılı Vergi Usul Kanununun 101 inci maddesi aşağıdaki şekilde değiştirilmiştir.\r\n\r\n“MADDE 101- Bu Kanuna göre bilinen adresler şunlardır:\r\n1. Mükellef tarafından işe başlamada veya adres değişikliğinde bildirilen işyeri adresleri,\r\n2. Yoklama fişinde veya ilgilinin imzası bulunmak şartıyla yetkili memurlar tarafından bir tutanakla tespit edilen işyeri adresleri,\r\n3. 25/4/2006 tarihli ve 5490 sayılı Nüfus Hizmetleri Kanununa göre oluşturulan adres kayıt sisteminde bulunan yerleşim yeri adresi.\r\nBirinci fıkranın (1) ve (2) numaralı bentlerinde yazılı bilinen adreslerden tarih itibarıyla tebligat yapacak makama en son olarak bildirilmiş veya bu makamca tespit edilmiş olanı dikkate alınır ve tebliğ öncelikle bu adreste yapılır.\r\nİşyeri adresinde tebliğ yapılacak olanların bu adresinde bulunamaması, işin bırakılması veya işin bırakılmış addolunması hallerinde tebliğ, gerçek kişilerde kendisinin, tüzel kişilerde bunların başkan, müdür veya kanuni temsilcilerinden birinin, tüzel kişiliği olmayan teşekküllerde ise bunları idare edenler veya varsa temsilcilerinden herhangi birinin adres kayıt sisteminde bulunan yerleşim yeri adresinde yapılır.\r\nİşyeri adresi olmayanlara tebliğ, doğrudan adres kayıt sisteminde bulunan yerleşim yeri adresinde yapılır.”\r\n\r\nİlanen Tebliğ\r\n\r\n7061 sayılı Kanunun 18. maddesi ile 213 sayılı Kanunun 103 üncü maddesi aşağıdaki şekilde değiştirilmiştir.\r\n“MADDE 103- Aşağıda yazılı hallerde tebliğ ilan yoluyla yapılır:\r\n1. Muhatabın bu Kanunun 101 inci maddesi kapsamında bilinen adresi yoksa,\r\n2. Bu Kanunun 101 inci maddesinin birinci fıkrasının (1) ve (2) numaralı bentlerinde sayılan bilinen adreste tebliğ yapılamaması hâlinde, muhatabın adres kayıt sisteminde kayıtlı bir adresi bulunmazsa,\r\n3. Yabancı memleketlerde bulunanlara tebliğ yapılmasına imkân bulunmazsa,\r\n4. Başkaca nedenlerden dolayı tebliğ yapılmasına imkân bulunmazsa.”\r\n<h3>Elektronik Tebliğ Neden Yapılır?</h3>\r\n213 sayılı Vergi Usul Kanununun 107/A maddesinde, bu Kanun hükümlerine göre tebliğ yapılacak kimselere, 93\'üncü maddede sayılan usullerle bağlı kalınmaksızın, tebliğe elverişli elektronik bir adres vasıtasıyla elektronik ortamda tebliğ yapılabileceği; elektronik ortamda tebligatın, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağı; Maliye Bakanlığının, elektronik ortamda yapılacak tebliğle ilgili her türlü teknik altyapıyı kurmaya veya kurulmuş olanları kullanmaya, tebliğe elverişli elektronik adres kullanma zorunluluğu getirmeye ve kendisine elektronik ortamda tebliğ yapılacakları ve elektronik tebliğe ilişkin diğer usul ve esasları belirlemeye yetkili olduğu hükmüne yer verilmiştir.\r\nKanunun söz konusu maddesinde ayrıca, Vergi Usul Kanunu uyarınca tebliğ yapılacak kimselere, kanunun 93\'üncü maddesinde sayılan usullere bağlı kalınmaksızın, tebliğe elverişli elektronik bir adres vasıtasıyla elektronik ortamda tebliğ yapılabileceği ve elektronik ortamda tebligatın, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacağı hususları düzenlenmiştir.\r\n<h3>ELEKTRONİK TEBLİGATTA SORUN NEDİR?</h3>\r\nKuşkusuz gelişen teknoloji ile birlikte Maliye Bakanlığı’nın elektronik tebligat sistemine geçmesi bir zorunluluktur. Ancak bununla birlikte mükelleflerin yasal haklarının kullanılmasına engel olunmaması gerekir.\r\n456 nolu VUK Genel Tebliği ile Gelir İdaresi Başkanlığı tarafından internet vergi dairesi bünyesinde oluşturulacak tebliğe elverişli elektronik ortam elektronik tebligat adresi olarak tanımlanmıştır. Yani, idarenin kendi bünyesinde yer alan bir hesaba yine idare tarafından bir mesaj gönderilecek ve bunun üzerine elektronik ortamdaki tebligat, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacaktır.\r\nYani idare, kendi bünyesindeki bir hesaba bildirim gönderecek bunu izleyen beşinci gün tebligat yapılmış sayılacak ve mükellefler hakkında dava açma, itiraz vb. yasal süreçler başlayacaktır. Mükellefin hiç bilgisi olmasa dahi tebligatın yapılmış sayılması “tebligatın” mantığına aykırı bir durumdur.\r\nÖte yandan, vergi idareleri kimi durumlarda posta yoluyla tebligat işlemlerine devam ederken kimi zamanda ise elektronik tebligat yapmaktadır. Bu durumda, mükellefin kafasının karışması çok normaldir. Ayrıca, düzenli ve belirli bir idare benzer uygulamalar yapmak durumundadır. Bu husus idare hukukunun en önemli ilkelerindendir.\r\n<h3>SONUÇ</h3>\r\nDaha öncede ifade edildiği gibi, vergilendirmeye ilişkin hukuki sonuç doğuran hususların yetkili makamlarca mükellefe veya ceza sorumlusuna bildirilmesi anlamına gelen tebliğ, itiraz, dava yolu gibi başvuru yollarının kullanılabilmesi için mükellefler açısından son derece önemlidir.\r\nVergilendirme işlemlerinin özelliği gereği Tebligat Kanunu hükümlerinden ayrı olarak Vergi Usul Kanununda birtakım düzenlemeler yapılmış ve vergi hukukuna özgü tebliğ usul ve metotları geliştirilmiştir.\r\nUygulamada, vergi idareleri tarafından gerçekleştirilen tebligat işlemlerindeki usul ve yasaya aykırılıklar nedeniyle birçok işlemin vergi yargısı tarafından iptal edildiği görülmüştür. Durumu değerlendiren gelir idaresi bu konuda bazı tedbirler alınması yoluna gitmiştir. Bu nedenle e tebligat işlemleri yaygınlaşmıştır.\r\nMükelleflerin hak kayıplarına uğramamaları ve süresinde yasal itiraz haklarını kullanabilmeleri için tebliğ işlemleri büyük önem taşımaktadır. Mükelleflerin bu konuda hassas olmaları e tebligat sistemini kontrol etmeleri, nüfus kayıt sistemindeki adreslerine özellikle kapıya yapıştırma suretiyle yapılan tebligatlara dikkat etmeleri, muhtarlıklardan gerekli kontrolleri yapmaları büyük önem taşımaktadır.\r\n<h3 style=\"text-align: right;\">\r\nNOT: Sitemizde yer alan yazılar telif hakları nedeniyle izinsiz ve atıf yapılmaksızın kullanılamaz. Yapılacak atıflarda Mükellefhaber/ www.davavergi.com adresinin gösterilmesi zorunludur.</h3>','DİKKAT VERGİ DAİRESİNDEN TEBLİĞ GELMİŞ OLABİLİR!','','publish','closed','open','','dikkat-vergi-dairesinden-teblig-gelmis-olabilir','','','2020-05-20 16:49:52','2020-05-20 13:49:52','',0,'http://www.davavergi.com/?p=520',0,'post','',0),
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(542,1,'2020-09-17 16:25:26','2020-09-17 13:25:26','vergi danetimi','vergi danetimi','vergi danetimi','inherit','closed','closed','','vergi-danetimi','','','2025-01-09 14:05:34','2025-01-09 11:05:34','',540,'http://www.davavergi.com/wp-content/uploads/2020/09/vergi-danetimi.jpg',0,'attachment','image/jpeg',0),
(524,1,'2020-05-29 14:48:18','2020-05-29 11:48:18','iş kazaları','iş kazaları','iş kazaları','inherit','closed','closed','','is-kazalari','','','2025-01-09 14:05:05','2025-01-09 11:05:05','',0,'http://www.davavergi.com/wp-content/uploads/2020/05/iş-kazaları.jpg',0,'attachment','image/jpeg',0),
(537,1,'2020-08-26 16:48:45','2020-08-26 13:48:45','<h1>Danıştay Dördüncü Daire’nin 25/06/2018 gün ve Esas No : 2016/3406 Karar No : 2018/6275 sayılı kararı:</h1>\r\n-Ödeme Emri,
-Haksız Çıkma Zammı, -Süre Aşımı\r\n<h2>Özeti : Ödeme emrinin iptali istemiyle açılan davanın süreaşımı nedeniyle reddedilmesi üzerine hesaplanan haksız çıkma zammında hukuka uyarlık bulunmadığı hakkında.</h2>\r\nDavacı şirket adına, haksız çıkma zammına ilişkin olarak düzenlenen 2 nolu ihbarnamenin kaldırılması istemiyle dava açılmıştır. İstanbul 7. Vergi Mahkemesinin 30/06/2014 gün ve E:2013/2540, K:2014/1702 sayılı kararıyla; 6183 sayılı Amme Alacaklarının Tahsili Hakkında Kanun\'un 58. maddesinde kendisine ödeme emri tebliğ olunan şahsın böyle bir borcu olmadığı veya kısmen ödediği veya zamanaşımına uğradığı iddiası ile itirazda bulunabileceği, itirazında tamamen veya kısmen haksız çıkan borçludan hakkındaki itirazın reddolunduğu miktardaki amme alacağının %10 zamla tahsil edileceğinin hükme bağlandığı, haksız çıkma zammının dayanağıolan ödeme emrine karşıdavacının açtığıdavanın ise süreaşımı nedeniyle reddedildiği, bu durumda davacının itirazında haksız çıktığını kabul etmek mümkün olmadığından, dava konusu haksız çıkma zammında hukuka uyarlık bulunmadığıgerekçesiyle davanın kabulüne karar verilmiştir. Kararın, hukuka aykırı olduğu ileri sürülerek bozulması istenilmektedir.\r\n\r\nSavunmanın Özeti : ..\r\n\r\nTetkik Hâkimi Düşüncesi : Temyiz dilekçesinde öne sürülen hususlar, temyize konu mahkeme kararının bozulmasını sağlayacak nitelikte bulunmadığından temyiz isteminin reddi gerektiğidüşünülmektedir.\r\n\r\nTÜRK MiLLETi ADINA\r\n\r\nHüküm veren Danıştay Dördüncü Dairesince işin gereğigörüşüldü:\r\n\r\nİdare ve vergi mahkemelerinin nihai kararlarının temyizen bozulması, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 49. maddesinde yer alan sebeplerden birinin varlığıhalinde mümkündür.\r\n\r\nTemyizen incelenen karar, usul ve hukuka uygun olup, dilekçede ileri sürülen temyiz nedenleri kararın bozulmasını gerektirecek nitelikte görülmediğinden, temyiz isteminin reddi ile Vergi Mahkemesinin kararının onanmasına, temyiz giderlerinin istemde bulunan üzerinde bırakılmasına, dosyanın Mahkemesine gönderilmesine, bu kararın tebliğ tarihini izleyen onbeş(15) gün içinde  Danıştay \'da kararın düzeltilmesi yolu açık olmak üzere, 25/06/2018 tarihinde oybirliğiyle karar verildi. (Danıştay Dergisi Yıl : 2018 Sayı : 149)\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>','ÖDEME EMRİNE KARŞI AÇILAN VERGİ DAVALARINDA HAKSIZ ÇIKMA ZAMMI ALINIR MI?','','publish','closed','open','','odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi','','','2020-08-26 16:48:45','2020-08-26 13:48:45','',0,'http://www.davavergi.com/?p=537',0,'post','',0),
(538,1,'2020-08-26 16:48:38','2020-08-26 13:48:38','danıştay vergi','danıştay vergi','danıştay vergi','inherit','closed','closed','','danistay-vergi','','','2025-01-09 14:05:30','2025-01-09 11:05:30','',537,'http://www.davavergi.com/wp-content/uploads/2020/08/danıştay-vergi.jpg',0,'attachment','image/jpeg',0),
(526,1,'2020-06-18 16:50:37','2020-06-18 13:50:37','<h2>VERGİ DAİRELERİ VERGİ MAHKEMESİ KARARLARINA UYMAK ZORUNDA MI?</h2>\r\n<h2>GİRİŞ</h2>\r\nVergi daireleri tarafından vergi mükellefleri için tesis edilen birçok işlem bulunmaktadır. Bu işlemler mükellefiyet tesis edilmesi, vergi tarh ve tahakkuk edilmesi, tebliğ işlemleri, vergi iade işlemleri, vergi cezası kesilmesi, vergi mükellefiyetinin resen terkini, koda (özel esaslara) alınma vb. işlemlerdir.\r\nİdari işlemler ve vergilendirmeye ilişkin vergi dairesi işlemleri Anayasanın 125. Maddesi uyarınca yargısal denetime tabidir. Çünkü hukuk devletlerinde idarenin her türlü eylem ve işlemlerine karşı yargı yolunun açık olması gerekir.\r\n<h2>VERGİ MAHKEMESİNİN ESASA DAİR KARARLARI VE YÜRÜTMENİN DURDURULMASI</h2>\r\nAnayasa’nın 2 inci maddesinde, Türkiye Cumhuriyeti’nin sosyal hukuk devleti olduğu belirtildikten sonra 138 inci maddesinin son fıkrasında ise, “Yasama ve yürütme organları ile idare, mahkeme kararlarına uymak zorundadır; bu organlar ve idare, mahkeme kararlarını hiçbir suretle değiştiremez ve bunların yerine getirilmesini geciktiremez.” ifadesine yer verilmiştir.\r\n\r\n2577 sayılı İdari Yargılama Usulü Kanununun 28. Maddesinde “Danıştay, bölge idare mahkemeleri, idare ve vergi mahkemelerinin esasa ve yürütmenin durdurulmasına ilişkin kararlarının icaplarına göre idare, gecikmeksizin işlem tesis etmeye veya eylemde bulunmaya mecburdur. Bu süre hiçbir şekilde kararın idareye tebliğinden başlayarak otuz günü geçemez.\r\n…..\r\nVergi uyuşmazlıklarına ilişkin mahkeme kararlarının idareye tebliğinden sonra bu kararlara göre tespit edilecek vergi, resim, harçlar ve benzeri mali yükümler ile zam ve cezaların miktarı ilgili idarece mükellefe bildirilir.” hükmü yer almaktadır.\r\n\r\nYine, 2577 sayılı İdari Yargılama Usulü Kanununun 27/4. Maddesinde “Vergi mahkemelerinde, vergi uyuşmazlıklarından doğan davaların açılması, tarh edilen vergi, resim ve harçlar ile benzeri mali yükümlerin ve bunların zam ve cezalarının dava konusu edilen bölümünün tahsil işlemlerini durdurur. Ancak, 26 ncı maddenin 3 üncü fıkrasına göre işlemden kaldırılan vergi davası dosyalarında tahsil işlemi devam eder. Bu şekilde işlemden kaldırılan dosyanın yeniden işleme konulması ile ihtirazi kayıtla verilen beyannameler üzerine yapılan işlemlerle tahsilat işlemlerinden dolayı açılan davalar tahsil işlemini durdurmaz. Bunlar hakkında yürütmenin durdurulması istenebilir.” düzenlemesi mevcuttur.\r\n\r\nBu hükümlerden de anlaşılacağı üzere, vergi mahkemelerince verilen esasa ve yürütmenin durdurulmasına dair kararlar üzerine idarece gecikmeksizin gereğinin yapılması gerekmektedir. Hatta, tarhıyat aşamasına ilişkin açılan bir davada tahsil işlemlerinin yürütmesi kendiliğinden durmakta vergi mahkemesince yürütmenin durdurulmasına dair bir karar alınmasına gerek bulunmamaktadır.\r\n\r\nDikkat edileceği üzere vergi mahkemesi kararlarının doğrudan uygulanması gerekmekte olup, kararların uygulanabilmesi için kesinleşmesi şartı yoktur.\r\n<h2>KONUNUN CEZA HUKUKU BOYUTU</h2>\r\n5237 sayılı Türk Ceza Kanunun “Görevi kötüye kullanma” başlıklı 257. Maddesinde, “(1) Kanunda ayrıca suç olarak tanımlanan haller dışında, görevinin gereklerine aykırı hareket etmek suretiyle, kişilerin mağduriyetine veya kamunun zararına neden olan ya da kişilere haksız bir menfaat sağlayan kamu görevlisi, altı aydan iki yıla kadar hapis cezası ile cezalandırılır.\r\n(2) Kanunda ayrıca suç olarak tanımlanan haller dışında, görevinin gereklerini yapmakta ihmal veya gecikme göstererek, kişilerin mağduriyetine veya kamunun zararına neden olan ya da kişilere haksız bir menfaat sağlayan kamu görevlisi, üç aydan bir yıla kadar hapis cezası ile cezalandırılır.” Hükmü mevcuttur.\r\nBu nedenle, vergi mahkemesi kararını süresi içinde uygulamayan görevlilerin görevi kötüye kullanma suçunu işledikleri söylenebilir. Ayrıca, yargı kararının uygulanmaması nedeniyle maddi zarara uğrayan kişilerin idare aleyhine tazminat davası açması da söz konusu olabilecektir.\r\n<h2>VERGİ MAHKEMESİ KARARLARININ ZAMANINDA UYGULANMAMASININ MÜKELLEF YÖNÜNDEN SONUÇLARI</h2>\r\nVergi mükellefleri tarafından açılan vergi davaları mükellefler, mükelleflerle ticari ilişki içinde bulunan diğer vergi mükellefleri ve vergi daireleri yönünden sonuçlar doğurmaktadır. Örneğin vergi mükellefiyetinin resen terkini işlemi üzerine açılan bir vergi davasında şayet mükellefiyetin terkini işleminin iptaline karar verilmişse, vergi mahkemesi kararının uygulanmadığı her gün örneğin beyanname verilmesi, bildirim formlarının vb. elektronik ortamda gönderilememesi gibi sonuçları olmaktadır.\r\nBu nedenle, vergi mahkemelerince verilen kararlar üzerine, vergi idarelerince gecikmeksizin işlem tesis edilmek zorundadır.\r\n<h2>SONUÇ</h2>\r\nHukuk devletlerinde idari birimlerin yapmış olduğu eylem ve işlemler yargı denetimine açıktır. Yargı yerleri tarafından verilen kararlara uygun olarak idarelerin işlem tesis etmesi gerekmektedir.\r\nİdari yargı sisteminin geçerli olduğu ülkemizde vergisel işlemler idari yargı içinde yer alan vergi mahkemelerinin yargısal denetimine tabidir. Mükellefiyetten kaynaklı işlemlerden tutun da vergi cezalarına kadar birçok işlem vergi mükellefleri tarafından vergi mahkemeleri nezdinde dava konusu yapılabilmektedir.\r\nVergi mahkemeleri tarafından verilen kararlar üzerine vergi idarelerinin gecikmeksizin işlem tesis etmesi gerekmekte olup bu süre otuz günü geçmemelidir.\r\nVergi mahkemeleri tarafından verilen kararların bir an önce uygulanması gerek dava açan mükellefin gerekse bu mükelleflerle ticari ilişki de bulunan diğer mükellefler açısından çok önemlidir.\r\nMahkeme kararını uygulamakla görevli bulunan idari personelin hem cezai hem de tazminat sorumluluğuyla karşılaşmaması için gerek vergi mahkemesi kararlarının sonuçlarına gerekse kararların gerekçelerine uygun olarak bir an önce işlem tesis etmesi hukuk devletlerinde büyük önem taşımaktadır.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ DAİRELERİ VERGİ MAHKEMESİ KARARLARINA UYMAK ZORUNDA MI?','','publish','closed','open','','vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi','','','2020-06-18 16:54:24','2020-06-18 13:54:24','',0,'http://www.davavergi.com/?p=526',0,'post','',0),
(527,1,'2020-06-18 16:48:50','2020-06-18 13:48:50','WhatsApp Image 2019-12-28 at 17.09.46','WhatsApp Image 2019-12-28 at 17.09.46','WhatsApp Image 2019-12-28 at 17.09.46','inherit','closed','closed','','whatsapp-image-2019-12-28-at-17-09-46-2','','','2025-01-09 14:05:10','2025-01-09 11:05:10','',526,'http://www.davavergi.com/wp-content/uploads/2020/06/WhatsApp-Image-2019-12-28-at-17.09.46.jpeg',0,'attachment','image/jpeg',0),
(528,1,'2020-06-18 16:50:23','2020-06-18 13:50:23','VERGİ MAHKEMESİ','VERGİ MAHKEMESİ','VERGİ MAHKEMESİ','inherit','closed','closed','','vergi-mahkemesi','','','2025-01-09 14:05:14','2025-01-09 11:05:14','',526,'http://www.davavergi.com/wp-content/uploads/2020/06/VERGİ-MAHKEMESİ.jpg',0,'attachment','image/jpeg',0),
(530,1,'2020-06-18 16:54:17','2020-06-18 13:54:17','VERGİ DAİRESİ 2','VERGİ DAİRESİ 2','VERGİ DAİRESİ 2','inherit','closed','closed','','vergi-dairesi-2','','','2025-01-09 14:05:20','2025-01-09 11:05:20','',526,'http://www.davavergi.com/wp-content/uploads/2020/06/VERGİ-DAİRESİ-2.jpg',0,'attachment','image/jpeg',0),
(532,1,'2020-07-09 16:47:54','2020-07-09 13:47:54','<h1>USULSÜZ KAMULAŞTIRMA ÖRNEKLERİ VE EMSAL YARGITAY KARARLARI-1.KISIM</h1>\r\n<h2 style=\"text-align: left;\">İdari kamu kurumlarınca TEİAŞ, DSİ, KARAYOLLARI GENEL MÜDÜRLÜĞÜ, BAYINDIRLIK VE İSKAN BAKANLIĞI, TÜM İL VE İLÇE BELEDİYELERİ VE DİĞER TÜM KAMU KURUM VE KURULUŞLARINCA kişilerin özel mülkiyetinde olan taşınmaz mallar ev, arsa ve tarla gibi el konulmaktadır.</h2>\r\nFakat bu haksız el koyma idarelerce kamulaştırma gibi yansıtılmaktadır.\r\nBu nedenle de kişilerin anayasa ile temel güvence altına alınan mülkiyet hakları yine idareler tarafından haksız olarak kullanılmakta veya sonsuza kadar el konulmaktadır.\r\nİdarelerce yapılan kişilerin özel mülkiyetinde ki taşınmaz varlıklara el atmanın koşulları yasalarda açıkça sıralanmıştır.\r\nÖrneğin kamulaştırma işlemlerinde kişilere idarelerce usulüne uygun tebligat yapılması kamulaştırmanın bildirilmesi esastır.\r\nAnayasa ve Kamulaştırma Kanunu gereği ilgili kurumun ancak kamulaştırma yapmak ve bedelini de peşin ödemek koşulu ile böyle bir tesis yapması mümkündür.\r\nDavalı idarece yapıldığı iddia edilen tebligatlar usulsüzdür; Tebligat Kanunu’nun 1inci maddesinde, “Kazai merciler, genel ve katma bütçeli daireler, belediyeler, köy hükmi şahsiyetleri, barolar ve noterler tarafından yapılacak bilcümle tebligat, bu Kanun hükümleri dairesinde (Değişik ibare: 4829 - 19.3.2003 / m.19) ‘Posta ve Telgraf Teşkilâtı Genel Müdürlüğü’ veya memur vasıtasıyla yapılır” hükmü düzenlenmiştir. Kanun metninden de anlaşılacağı üzere ülkemizde tebligat kural olarak posta ve Telgraf Teşkilatı Genel Müdürlüğü veya memur aracılığı ile yapılır\r\nTebliği gereken işlem tebliğ edilmedikçe, o işlemin ortaya çıkarması gereken hukuksal sonuçlar doğmaz. Başka bir anlatımla tebligat usulüne uygun yapılmadığı takdirde tebliğe çıkaran merciin (örneğin kamulaştırma yapan idarenin veya yargı organlarının) yaptığı işlemler uygulamada bir hüküm ifade etmez. Daha somut bir ifade ile taşınmaz sahibi ya da maliklerine tebligat yapılmadan taşınmazlar kamulaştırılamaz, tebligat yapılmadan maddi hatalara karşı düzeltim davası veya kamulaştırma işleminin iptali davası açılması için süreler işlemeye başlamaz.\r\nDavalı idarece taşınmazın o dönem malikleri olan K.K ve F.K ye 20/09/1978 tarihinde tebligat yapıldığı iddia edilmektedir. Davalı idarece dosyaya sunulan tebligat evraklarından K K ve F.K ye tebligat yapıldığını gösteren herhangi bir tebligat alındısı ya da tebliğe ilişkin bir belge bulunmamaktadır.\r\nTebligat Kanununa göre tebligatın aynı konutta birlikte oturan kişiye yapılmış olması gerektiği hükmüne uygun tebligat yapılmamıştır. 7201 Sayılı Tebligat Kanunu ve Tebligat Kanununun Uygulanmasına Dair Yönetmeliğin bu konuda etkili önlemler almış olmasının amacı, tebligatın bir an evvel muhatabına ulaşmasını ve onun tarafından kabul edilmesini sağlamaktır. Bu nedenle, kanun ve yönetmelik hükümleri en küçük ayrıntısına kadar uygulanmalıdır. Tebligatın doğru kişiye ve kanunda gösterilen yönteme uygun olarak yapılması zorunludur. Aksi takdirde kanun ve yönetmeliğin gösterdiği şekilde yapılmamış ve belgelendirilmemiş olan tebligat geçerli sayılmaz.\r\nDavalı idarece, dava konusu taşınmazla ilgili 31/07/1978 tarihli kıymet takdir raporu düzenlendiği ve taşınmazın o dönem maliki olan K.K ve F. K….. 1. Noterliğinin 18457, 18458 yevmiye numarası ile noter tebligatları çıkarıldığı ve kamulaştırma işleminin kesinleştiği iddiasını ispatlar mahiyette tebliğ alındıları dava dosyasına sunulamamıştır. Bir işlemin ilgiliye tebliği ancak tebliğ alındısı ile anlaşılır. Davalı idarece müvekkilime kamulaştırma işlemlerine ilişkin herhangi bir belge tebliğ edilmemiştir, tebliğ edildiğine ilişkin tebliğ alındısı da dava dosyasına sunulamamıştır.\r\n<h2>\r\nYargıtay 5.Hukuk Dairesinin 14/12/2017 tarih ve E: 2017/26893, K: 2017/28579 sayılı kararında</h2>\r\n“.. Bu itibarla; yapılan incelemede; davaya konu 556 parsel sayılı taşınmazın ... Barajı Rezervuar alanı inşaatı kapsamında davalı idarece kamulaştırılmasına karar verildiği, kamulaştırma evrakının tebliğine dair olarak çıkartılan noter tebligatının davacılar...,.... (....), .... ile bir kısım davacıların murisleri olan...,... (....) ve....\'ya (...) dair olarak 28/01/1976 tarihinde ...\'ya tebliğ edildiği anlaşılmıştır.\r\nTebligat Kanununa göre tebligatın aynı konutta birlikte oturan kişiye yapılmış olması gerektiği dikkate alınarak, davacılar ... (....),... ile bir kısım davacıların murisleri olan .......\'ya tebligatın yapıldığı tarih olan 28/01/1976 tarihinde tebligatın yapıldığı kişi ... ile birlikte oturup oturmadıkları taraflardan delilleri sorulmak suretiyle vakıa olarak incelenerek, kamulaştırma bedelinin ödenip ödenmediği de araştırılarak, tebligatların geçerli olup olmadığı tespit edilerek sonucuna göre karar verilmesi gerekirken, eksik inceleme ile davacılar....,.... (....), ... ile bir kısım davacıların murisleri olan...,.... ve ... mirasçıları yönünden kabulüne karar verilmesi doğru görülmemiştir.” Gerekçesiyle ilk derece mahkemesinin kararının bozulmasına hükmedilmiştir.\r\n<h2>\r\nYargıtay 5.Hukuk Dairesinin 09/05/2016 tarih ve E: 2016/7329, K: 2016/9268 sayılı kararında”</h2>\r\n............ mirasçılarından .......... dışında kalan diğer davacı mirasçılara kamulaştırma evrakları usulüne uygun tebliğ edilmediğinden geçerli ve kesinleşmiş bir kamulaştırmadan söz edilemeyeceğinden, davanın kamulaştırmasız el atma davası olarak kabulüyle işin esasına girilerek, hüküm kurulması gerektiği gözetilmeden, yazılı gerekçeyle davanın reddine karar verilmesi, doğru görülmemiştir”\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','USULSÜZ KAMULAŞTIRMA ÖRNEKLERİ VE EMSAL YARGITAY KARARLARI-1.KISIM','','publish','closed','open','','usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim','','','2020-07-09 16:47:54','2020-07-09 13:47:54','',0,'http://www.davavergi.com/?p=532',0,'post','',0),
(533,1,'2020-07-09 16:47:36','2020-07-09 13:47:36','kamulaştırma','kamulaştırma','kamulaştırma','inherit','closed','closed','','kamulastirma','','','2025-01-09 14:05:24','2025-01-09 11:05:24','',532,'http://www.davavergi.com/wp-content/uploads/2020/07/kamulaştırma-.jpg',0,'attachment','image/jpeg',0),
(540,1,'2020-09-17 16:25:06','2020-09-17 13:25:06','<h1>VERGİ İNCELEMELERİ YETERLİ MİDİR? VERGİ İNCELEME RAPORLARI ÜZERİNE MÜKELLEFLER NELER YAPABİLİR?</h1>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\n&nbsp;\r\n\r\nGünümüz sosyal yaşamında vergiyle muhatap olmayan bir birey yoktur. Vergi hemen hemen hayatımızın her anında karşımıza çıkmaktadır. Modern çağlarda vergi, kamu harcamalarının yapılabilmesi için en önemli kaynak olmuştur.\r\n\r\nKamu idaresi, vergileri etkin bir şekilde takip ve tahsil edebilmek için vergi denetimi araçlarını kullanmaktadır. Bu araçlardan en etkilisi ise kuşkusuz vergi incelemeleridir.\r\n\r\n&nbsp;\r\n<h2>Vergi İncelemesi Nedir? Neden Yapılır?</h2>\r\n&nbsp;\r\n\r\nÇağdaş vergi sistemlerinde olduğu gibi Türk vergi sisteminde esas olan mükelleflerin beyanı üzerine vergilendirme yapılmasıdır. Ancak vergi idaresi çoğu zaman bunlarla yetinmemekte, bazen belirli sektörlerin bazen de hakkında vergi kaçırma yönünde ihbar bulunan gerçek ve tüzel kişilerin bildirimlerinin gerçeğe uygunluğunu vergi incelemesi yapmak suretiyle tespit etmektedir.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn1\" name=\"_ftnref1\">[1]</a>\r\n\r\nVergi incelemesi ile vergiyi doğuran olaya ilişkin olarak bütün verilen değerlendirilerek vergi mükelleflerinin beyan ettiği matrahların gerçek olup olmadığı tespit edilir.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn2\" name=\"_ftnref2\">[2]</a>\r\n\r\nVergi incelemesi, vergi idaresinin incelemeye yetkili kişileri tarafından, mükelleflerin bildirilen matrahının gerçeğe en yakın şekilde tespiti amacıyla gerek ilgili nezdinde gerekse karşıt inceleme ile defter, kayıt ve hesapların incelenmesinin yanında bir işletmenin fiili durumun araştırılması ve incelenmesi amacıyla stoklarda bulunun emtia ile bunların kayıtlara uygunluğunu içeren envanter incelemelerini de kapsamaktadır.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn3\" name=\"_ftnref3\">[3]</a>\r\n\r\nGünümüzde vergi incelemesi kavramının içine, mükelleflerin bilinçlendirilmesi, eğitilmesi ve bu sayede vergi sisteminin güçlendirilmesi anlayışı da girmiştir.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn4\" name=\"_ftnref4\">[4]</a>\r\n\r\n&nbsp;\r\n<h2>Vergi İncelemesinin Amacı Nedir?</h2>\r\n&nbsp;\r\n\r\nVergi incelemesinin temel amacı, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır. Kuşkusuz vergi incelemesi ile tüm vergi mükelleflerinin daha bilinçli harekete etmeleri suretiyle vergi kayıp ve kaçağının önlenmesi amaçlanmakla birlikte, asıl olarak incelemeye tabi tutulan sektör ya da kişilerin gerçek durumlarının, kayıt ve beyanlarının uyumluluğu araştırılır. İncelemeye yetkili olanlar tarafından lüzum görüldüğü takdirde inceleme, işletmeye dahil iktisadi kıymetlerin fiili envanterinin yapılmasına ve beyannamelerde gösterilmesi gereken unsurların tetkikine de teşmil edilebilir.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn5\" name=\"_ftnref5\">[5]</a>\r\n\r\n&nbsp;\r\n<h2>Vergi İncelemesini Kimler Yapabilir?</h2>\r\n&nbsp;\r\n\r\nGelir idaresinde görev yapan herhangi bir personel vergi incelemesi yapamaz. Vergi incelemesi yapacak personel yarışma ve yeterlilik sınavları sonucunda seçilen hukuk ve maliye alanlarında uzman personeldir. Vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Gelir İdaresi Başkanlığı’nın merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir. Gelir idaresinde görevli herhangi bir personel vergi incelemesi yapmaya yetkili olmadığı gibi vergi incelemesine yetkili olan denetim elemanın da hakkında inceleme yapacağı hususa ilişkin olarak yetkilendirilmesi gerekir. Kanunda sayılanlar dışındaki vergi memurlarının ise vergi inceleme yetkisi bulunmamaktadır. Diğer memurlar tarafından herhangi bir vergi incelemesi ve bunun sonucunda vergi inceleme raporu hazırlanması söz konusu değildir.<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn6\" name=\"_ftnref6\">[6]</a>\r\n\r\n&nbsp;\r\n<h2>Türkiye’de Vergi Denetim İnceleme Oranları?<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftn7\" name=\"_ftnref7\">[7]</a></h2>\r\n<table style=\"height: 163px;\" width=\"549\">\r\n<tbody>\r\n<tr>\r\n<td>Yıllar</td>\r\n<td>Sınırlı İnceleme</td>\r\n<td>Tam İnceleme</td>\r\n<td>Toplam İnceleme Sayısı</td>\r\n</tr>\r\n<tr>\r\n<td>2015</td>\r\n<td>129.209</td>\r\n<td>30.291</td>\r\n<td>159.500</td>\r\n</tr>\r\n<tr>\r\n<td>2016</td>\r\n<td>144.820</td>\r\n<td>40.642</td>\r\n<td>185.462</td>\r\n</tr>\r\n<tr>\r\n<td>2017</td>\r\n<td>92.034</td>\r\n<td>26.992</td>\r\n<td>119.026</td>\r\n</tr>\r\n<tr>\r\n<td>2018</td>\r\n<td>101.422</td>\r\n<td>33.681</td>\r\n<td>135.103</td>\r\n</tr>\r\n<tr>\r\n<td>2019</td>\r\n<td>94.571</td>\r\n<td>33.849</td>\r\n<td>128.420</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n2019 yılında 40.763 mükellef incelenmiş, incelenen mükellefler için tarhı istenilen toplam vergi tutarı 10.409.577.465 TL, kesilmesi önerilen toplam ceza tutarı ise 23.520.286.333 TL olmuştur.\r\n\r\n&nbsp;\r\n\r\n2019 yılında vergi inceleme oranının yaklaşık %1,45 olduğu görülmektedir. 1991-2009 yılları arasındaortalamaolarakher 100 mükelleften sadece 2.89’u denetlenebilmiştir. İngiltere’de vergi inceleme oranlarına bakıldığında, 1980-1985 döneminde ortaklık hesaplarının%1.3’ü,diğerişletmelerinise%2.8’ivergimüfettişlerinceincelenmiştir.\r\n\r\nFransa’daisegenelvergiincelemeoranıgelirvekurumlarvergisimükellefleriaçısından % 3-4 düzeylerinde seyretmektedir. Bu oranlarabakıldığında ülkemizde vergi denetim oranınınnormal düzeyde olduğu söylenebilir.\r\n\r\n&nbsp;\r\n<h2>Vergi Türleri İtibarıyla 2019 İnceleme Sonuçları</h2>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>Vergi Türü</td>\r\n<td>Bulunan Matrah Farkı</td>\r\n<td>Tarhı İstenilen Vergi Tutarı</td>\r\n<td>Kesilmesi Önerilen Ceza</td>\r\n</tr>\r\n<tr>\r\n<td>Kurumlar Vergisi</td>\r\n<td>5.241.626.858</td>\r\n<td>963.755.191</td>\r\n<td>1.856.676.064</td>\r\n</tr>\r\n<tr>\r\n<td>Kurumlar Vergisi Geçici</td>\r\n<td>6.580.469.405</td>\r\n<td>*799.140.976</td>\r\n<td>1.455.823.486</td>\r\n</tr>\r\n<tr>\r\n<td>Gelir Vergisi</td>\r\n<td>641.794.144</td>\r\n<td>192.882.575</td>\r\n<td>366.838.151</td>\r\n</tr>\r\n<tr>\r\n<td>Gelir Vergisi Geçici</td>\r\n<td>752.005.021</td>\r\n<td>*71.929.783</td>\r\n<td>120.298.804</td>\r\n</tr>\r\n<tr>\r\n<td>KDV</td>\r\n<td>10.765.510.091</td>\r\n<td>6.408.853.514</td>\r\n<td>16.577.329.526</td>\r\n</tr>\r\n<tr>\r\n<td>BSMV</td>\r\n<td>497.290.693</td>\r\n<td>25.458.918</td>\r\n<td>31.916.019</td>\r\n</tr>\r\n<tr>\r\n<td>ÖTV</td>\r\n<td>156.892.442</td>\r\n<td>1.215.112.165</td>\r\n<td>2.145.916.661</td>\r\n</tr>\r\n<tr>\r\n<td>Damga Vergisi</td>\r\n<td>14.374.145.242</td>\r\n<td>76.650.822</td>\r\n<td>77.145.485</td>\r\n</tr>\r\n<tr>\r\n<td>Gelir Vergisi Stopaj</td>\r\n<td>1.117.331.037</td>\r\n<td>184.407.263</td>\r\n<td>258.463.651</td>\r\n</tr>\r\n<tr>\r\n<td>Kurumlar Vergisi Stopaj</td>\r\n<td>1.725.003.518</td>\r\n<td>201.312.923</td>\r\n<td>194.445.980</td>\r\n</tr>\r\n<tr>\r\n<td>Diğer Vergiler</td>\r\n<td>2.887.121.815</td>\r\n<td>270.073.335</td>\r\n<td>435.432.506</td>\r\n</tr>\r\n<tr>\r\n<td>TOPLAM</td>\r\n<td>44.739.190.266</td>\r\n<td>10.409.577.465</td>\r\n<td>23.520.286.333</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nVergi incelemelerinde en büyük pay vergi müfettişlerine aittir.2019 yılında 218’i Vergi Başmüfettişi, 2.810’u vergi müfettişi ve 5.224’ü vergi müfettiş yardımcısından olmak üzere 8 bin 252 vergi müfettişigörev yapmaktadır.\r\n\r\n&nbsp;\r\n<h2>Vergi İnceleme Raporları Üzerine Neler Yapılır?</h2>\r\n&nbsp;\r\n\r\nVergi müfettişleri tarafından yapılan incelemeler üzerine hazırlanan vergi inceleme raporları üzerine şayet önerilen bir cezalı tarhıyat varsa, vergi daireleri tarafından düzenlenen ihbarnameler vergi mükelleflerine tebliğ edilir.\r\n\r\n&nbsp;\r\n\r\nTebliğ edilen ihbarnameler üzerine vergi mükellefleri bizzat veya yetki verdikleri bir avukat aracılığıyla cezalı tarhıyata karşı vergi mahkemelerinde dava açabilirler. Ayrıca, mükelleflerin uzlaşma ve ceza indirim talebinde bulunmak gibi hakları da bulunmaktadır.\r\n\r\n&nbsp;\r\n\r\nVergi müfettişleri tarafından hazırlanan raporlar üzerine tesis edilen işlemler her idari işlem gibi yargı denetimine tabidirler. İdari işlemler hukuka uygunluk karinesinden yararlandıkları için vergi inceleme raporlarıda aksi yargı yerlerince karara bağlanmadıkça hukuka uygun olarak kabul edilirler. Ancak her vergi inceleme raporu mutlaka doğrudur diye bir sonuç çıkartılamaz. Şayet mükellefler kendileri hakkında düzenlenen raporlarının hukuka aykırı olduğunu düşünüyorlarsa konuyu usulüne uygun bir şekilde vergi mahkemelerine intikal ettirmeleri yararlarına olabilir.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref1\" name=\"_ftn1\">[1]</a>Şükrü Kızılot, Zuhal Kızılot, <em>Vergi İhtilafları ve Çözüm Yolları</em>, 13. Baskı, Yaklaşım Yayıncılık, Ankara,  Şubat 2008, s.54.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref2\" name=\"_ftn2\">[2]</a> Kızılot Şükrü, vd., Vergi Hukuku, Yaklaşım Yayıncılık 2.Baskı, Ankara, 2007, s.122.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref3\" name=\"_ftn3\">[3]</a> Ürel, <em>a.g.e</em>., s.257.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref4\" name=\"_ftn4\">[4]</a> İsmail Can, “Türkiye’de Vergi Denetimi Uygulaması ve Eleştirisi<em>”</em><em>,  Maliye Dergisi</em>, 1981, S:53, s.66.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref5\" name=\"_ftn5\">[5]</a> 10.01.1961 gün ve 10703 sayılı Resmi Gazete’de yayımlanan 04.01.1961 gün ve 213 sayılı Vergi Usul Kanunu, mad. 134.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref6\" name=\"_ftn6\">[6]</a> 10.01.1961 gün ve 10703 sayılı Resmi Gazete’de yayımlanan 04.01.1961 gün ve 213 sayılı Vergi Usul Kanunu, mad. 135.\r\n\r\n<a href=\"applewebdata://A080C16C-6F27-4F74-900C-702404761FBD#_ftnref7\" name=\"_ftn7\">[7]</a> Hazine ve Maliye Bakanlığı 2019 Faaliyet Raporu','VERGİ İNCELEMELERİ YETERLİ MİDİR? VERGİ İNCELEME RAPORLARI ÜZERİNE MÜKELLEFLER NELER YAPABİLİR?','','publish','closed','open','','vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir','','','2020-09-18 17:39:35','2020-09-18 14:39:35','',0,'http://www.davavergi.com/?p=540',0,'post','',0),
(545,1,'2020-09-17 16:31:01','2020-09-17 13:31:01','taxx','taxx','taxx','inherit','closed','closed','','taxx','','','2025-01-09 14:05:40','2025-01-09 11:05:40','',540,'http://www.davavergi.com/wp-content/uploads/2020/09/taxx.jpg',0,'attachment','image/jpeg',0),
(562,1,'2020-10-22 12:30:02','2020-10-22 09:30:02','DEFTER VE BELGE İSTEME YAZISI ÜZERİNE, DEFTER VE BELGELERİN ZAYİ OLDUĞUNA DAİR TİCARET MAHKEMESİ KARARININ İNCELEMEDE SUNULMASI DURUMUNDA MÜCBİR SEBEBİN VARLIĞI KABUL EDİLEREK ALIM YAPILAN MÜKELLEFLERDEN ALIŞ FATURALARININ TEMİN EDİLEREK İBRAZININ İSTENİLMESİ GEREKİRKEN TÜM İNDİRİMLERİN REDDEDİLEREK TARHIYAT YAPILMASI HUKUKA AYKIRIDIR.\r\n\r\n(Danıştay İçtihatları Birleştirme Kurulu’nun 11.12.2018 gün K:2019/1 sayılı kararı)','DEFTER BELGE İBRAZ ETMEME KONUSUNDA DANIŞTAY\'DAN SON SÖZ!','','publish','closed','open','','defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz','','','2020-10-22 12:37:10','2020-10-22 09:37:10','',0,'http://www.davavergi.com/?p=562',0,'post','',0),
(548,1,'2020-10-02 12:25:58','2020-10-02 09:25:58','<h1>GOOGLE VE FACEBOOK’TAN REKLAM GELİRİ ELDE EDENLER VERGİ İNCELEMESİNDE (!)</h1>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\n&nbsp;\r\n\r\nGünümüzün büyük bir kısmını sosyal medyada geçiriyoruz. Gerçek yaşantımızın yanında sosyal medyada hayatımızda önemli bir yer tutmaya başladı. Artık alışveriş internet üzerinden yapılıyor, eğitim sanal ortamlarda devam ediyor, online danışmanlık hizmetleri veriliyor, e duruşmalar yapılıyor.\r\n\r\n&nbsp;\r\n\r\nSosyal medya uygulamalarının yaygınlaşmasıyla birlikte bazı internet sayfaları sahipleri, youtuberlar yani içerik üreticisi diye tabir edilen internet fenomenlerine ait uygulamalar üzerine Google ve Facebook tarafından birtakım reklamlar yerleştirilmektedir. Facebook Audience Network ve Google Adsense uygulamaları bu şekildedir. Takipçi ve tıklanma oranlarında bağlı olarak içerik üreticilerinin hesaplarına Google, Youtube ve Facebook tarafından belli ödemeler yapılmaktadır.\r\n\r\n&nbsp;\r\n\r\nİçerik üreticilerinin banka hesaplarına yatırılan paralar Vergi İdaresinin dikkatini çekmesi üzerine konular vergi incelemelerine alınmıştır. Son zamanlarda içerik üreticileri hakkında yaygın vergi incelemeleri başlatılmıştır.\r\n\r\n&nbsp;\r\n\r\nYapılan vergi incelemelerinde yapılan tarhıyatların miktarının yüksekliği, geriye doğru beş yıllık zamanaşımı süresince yapılan tüm işlemlere cezalı tarhıyat uygulanması, farklı kişiler hakkında düzenlenen farklı vergi incelemelerinde farklı inceleme metotlarının uygulanması, resen tesis edilen vergi mükellefiyeti içerik üreticisi bir çok kişinin bu cezalı tarhıyatlara karşı vergi mahkemelerinde dava açmalarına neden olmuştur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>Vergi İdaresinin Konuya Bakışı</h2>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nKayseri Vergi Dairesi Başkanlığınca verilen 13.11.2019  tarih ve E.129069 sayılı özelgede\r\n\r\n“Buna göre, gerçek kişilerce internet ortamında reklam hizmeti verilmesi yahut reklam hizmeti verilmesine aracılık edilmesi halinde, 193 sayılı Gelir Vergisi Kanununun 94 üncü maddesine göre vergi kesintisi yapmakla sorumlu olup reklam hizmeti alanlar tarafından söz konusu gerçek kişilere yapılacak ödemeler üzerinden % 15 oranında gelir vergisi kesintisi yapılacak olup, şahsınıza ait internet sitesi alanında (Youtube) yayınlanan reklamlar nedeniyle Google firmasınca tarafınıza yapılan ödemelerin ise 476 sayılı Cumhurbaşkanı Kararına göre vergi kesintisine tabi olan ödemeler kapsamında değerlendirilmesi söz konusu değildir.\r\n\r\n&nbsp;\r\n\r\nYukarıda yer alan hüküm ve açıklamalara göre; şahsınıza ait internet sitesi alanında yayınlanan reklamlardan dolayı Google firması tarafından adınıza yapılan ödemelerin Gelir Vergisi Kanununun 37 nci maddesine göre ticari kazanç olarak değerlendirilmesi, mevcut gelir vergisi mükellefiyet kaydınız devam ettirilerek söz konusu gelirinizin Gelir Vergisi Kanununun 85 inci maddesine göre yıllık gelir vergisi beyannamesi ile beyan edilmesi gerekmektedir.\r\n\r\n&nbsp;\r\n\r\nAyrıca, yurtdışında şahsi gelir vergisi ödemeniz halinde bu vergilerin ödendiğinin Kanunda belirtilen şekilde tevsik edilmesi şartıyla, beyanname üzerinden hesaplanan vergiden mahsubu mümkün bulunmaktadır.” Denilmiştir.\r\n\r\n&nbsp;\r\n\r\nVergi Dairesi Başkanlığı, içerik üreticilerine ait internet sitesi alanında yayınlanan reklamlardan dolayı Google firması tarafından yapılan ödemelerin Gelir Vergisi Kanununun 37 nci maddesine göre ticari kazanç olarak değerlendirilmesi, mevcut gelir vergisi mükellefiyetinin olması, söz konusu gelirin Gelir Vergisi Kanununun 85 inci maddesine göre yıllık gelir vergisi beyannamesi ile beyan edilmesi gerektiği, internet sitesi alanında  yayınlanan reklamlar nedeniyle Google firmasınca yapılan ödemelerin ise 476 sayılı Cumhurbaşkanı Kararına göre vergi kesintisine tabi olan ödemeler kapsamında değerlendirilemeyeceği ifade edilmiştir.\r\n\r\n&nbsp;\r\n\r\nGörüldüğü üzere vergi idareleri içerik üreticilerinin internet sayfalarındaki belli alanlara yerleştirilen reklamlar nedeniyle bu kişilerin hesaplarına Google ve Facebook gibi sosyal medya platformları tarafından gönderilen paralar nedeniyle ticari bir faaliyet olduğunu kabul ederek vergi mükellefiyeti tesis edilmesi gerektiği görüşündedir.\r\n\r\n&nbsp;\r\n<h2>Vergi İncelemelerinde Vergi Müfettişlerince Dikkate Alınan Hususlar</h2>\r\n&nbsp;\r\n\r\nİçerik üreticilerinin elde etmiş olduğu gelirler banka hesaplarından izlendiği için Vergi İdaresi bu kişiler hakkında inceleme yapılmasına karar vermiş ve çok sayıda içerik üreticisi hakkında vergi müfettişleri tarafından vergi incelemesi başlatılmıştır.\r\n\r\n&nbsp;\r\n\r\nFarklı içerik üreticileri hakkında farklı vergi müfettişleri /müfettiş yardımcıları tarafından yapılan vergi incelemelerine ait vergi inceleme raporları incelendiğinde raporlarda birbirinden farklı yöntemlerle incelenme yapıldığı görülmektedir.\r\n\r\nBazı vergi inceleme raporlarında içerik üreticileri hakkında hizmet ihracı değerlendirmesi nedeniyle katma değer vergisi tarhıyatı önerilmediği, bazı raporlarda ise tıklanma oranına bakılarak yurtdışı izlenmelerin hizmet ihracı olarak değerlendirildiği bazı raporlarda ise hiç ihracat istisnasına yer verilmediği görülmektedir.\r\n\r\nİçerik üreticileri hakkında düzenlenen gelir vergisi raporlarında ise karlılık oranı, maliyetlerle ilgili çok farklı değerlendirmeler yapıldığı, kimi içerik üreticilerinin %84 oranında maliyeti olduğu kabul edilirken kimilerinde maliyetin %30 olarak dikkate alındığı, kesilen özel usulsüzlük cezalarında ise Vergi Usul Kanununun 353 ve 355. Maddelerinde uygulama farklılıkları olduğu ortaya çıkmaktadır.\r\n\r\n&nbsp;\r\n<h2>İçerik Üreticilerinin Vergilendirilmesinde Dikkat Edilmesi Gerekenler Nelerdir?</h2>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n213 sayılı Vergi Usul Kanununun 30. maddesinde, resen vergi tarhı, vergi matrahının tamamen veya kısmen defter, kayıt ve belgelere veya kanuni ölçülere dayanılarak tespitine imkan bulunmayan hallerde takdir komisyonları tarafından takdir edilen veya vergi incelemesi yapmaya yetkili olanlarca düzenlenmiş vergi inceleme raporlarında belirtilen matrah veya matrah kısmı üzerinden vergi tarh olunması olarak tanımlanmış, aynı Kanunun 34.maddesinde, ikmalen ve re\'sen tarh edilen vergilerin ihbarname ile ilgililere tebliğ olunacağı öngörülmüş, 35.maddesinin 2. fıkrasında da, takdir komisyonu kararı üzerine tarh edilen vergilerde kararın ve re\'sen takdiri gerektiren inceleme raporunun birer suretinin ihbarnameye ekleneceği kurala bağlanmıştır.\r\n\r\n213 sayılı Yasanın “Tebliğ Esasları” başlıklı 93. Maddesinde “Tahakkuk fişinden gayri, vergilendirme ile ilgili olup, hüküm ifade eden bilumum vesikalar ve yazılar adresleri bilinen gerçek ve tüzelkişilere posta vasıtasiyle ilmühaberli taahhütlü olarak, adresleri bilinmiyenlere ilan yolu ile tebliğ edilir. Şu kadar ki, ilgilinin kabul etmesi şartiyle, tebliğin daire veya komisyonda yapılması caizdir.” hükmü yer almaktadır.\r\n\r\nBize göre incelenen kişiler hakkında düzenlenen ve vergi inceleme raporunun dayanak aldığı ve mükellefle ilgili somut tespit ve değerlendirmeleri içeren raporların tebliğ edilmemesi halinde de, tarhiyatın maddi ve hukuki sebepleri hakkında bilgi sahibi olmayan mükellefin yasal haklarını kullanması söz konusu olamayacağından, hem mükellef hakları kısıtlanmış, hem savunma hakkı engellenmiş olacağından bu raporlarında mükellefe tebliğ edilmesi gerekir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nBizce, Google Ireland Limited ünvanlı firma ve Facebook firması tarafından sayfada yayınlanan reklamlar karşılığında banka hesabına ödemeler kapsamında ticari faaliyet nedeniyle vergilendirilmesi gereken Google Ireland Limited ünvanlı firma ve Facebook firmasıdır.\r\n\r\n&nbsp;\r\n\r\n19/12/2018 tarihli ve 30630 sayılı Resmi Gazete\'de yayımlanan ve 1.1.2019 tarihinden itibaren yürürlüğe giren 18/12/2018 tarihli ve 476 sayılı Cumhurbaşkanı Kararı ile Gelir Vergisi Kanununun 94 üncü maddesinin birinci fıkrasında ve Kurumlar Vergisi Kanununun 15 inci maddesinin birinci fıkrasında sayılanlara internet ortamında verilen reklam hizmetleri vergi kesintisi kapsamına alınarak, bu hizmeti verenlere veya internet ortamında reklam hizmeti verilmesine aracılık edenlere yapılan ödemelerden vergi kesintisi yapılması gerektiği yönünde düzenleme yapılmıştır.\r\n\r\nVergilendirmenin yasallığı ilkesi gereği kanuni dayanak olmadan vergi alınamaz ve yorum yoluyla vergilendirme yapılamaz.\r\n\r\nİçerik üretenler reklam hizmetini veren değildir. Reklam hizmeti Google Ireland Limited ünvanlı firma ve Facebook firması tarafından verilmektedir. Reklam vermek isteyen kişi veya kurumlar Google’dan reklam verilmesini talep etmektedir. İçerik üreticisi ise kendi internet sayfasının bir alanını Google Ireland Limited ünvanlı firmaya ve Facebook firmasına kullandırmaktadır. İçerik üreticisinin hizmeti olsa olsa reklam hizmeti verilmesine aracılık olarak değerlendirilebilecektir. Bu durum ise Google Ireland Limited ünvanlı firma ve Facebook firmasının stopaj yapma sorumluluğunu doğurmaktadır. Kaldı ki, geriye dönük  böyle bir sorumluluk ta yoktur.\r\n\r\n&nbsp;\r\n\r\n3065 sayılı KDV Kanununun “Mal ve Hizmet İhracatı” başlıklı 11/1-a maddesinde “Aşağıdaki teslim ve hizmetler vergiden müstesnadır: İhracat teslimleri ve bu teslimlere ilişkin hizmetler, yurt dışındaki müşteriler için yapılan hizmetler, serbest bölgelerdeki müşteriler için yapılan fason hizmetler ve karşılıklı olmak şartıyla uluslararası roaming anlaşmaları çerçevesinde yurt dışındaki müşteriler için Türkiye\'de verilen roaming hizmetlerinin vergiden müstesna olduğu hükme bağlanmıştır.\r\n\r\n&nbsp;\r\n\r\n3065 sayılı KDV Kanununun “İhracat Teslimi ve Yurt Dışındaki Müşteriler İçin Yapılan Hizmetler” başlıklı 12/2 maddesinde “Yurt dışındaki müşteri tabiri; ikametgâhı, işyeri, kanunî ve iş merkezi yurt dışında olan alıcılar ile yurtiçinde bulunan bir firmanın yurt dışında kendi adına müstakilen faaliyet gösteren şubelerini ifade eder. Bir hizmetin yurt dışındaki müşteriler için yapılan hizmet sayılabilmesi için aşağıdaki şartlar yerine getirilmiş olmalıdır.\r\n<ol>\r\n 	<li>a) Hizmetler yurt dışındaki bir müşteri için yapılmış olmalıdır. b) Hizmetten yurt dışında faydalanılmalıdır.” düzenlemesi yer almaktadır.</li>\r\n</ol>\r\n&nbsp;\r\n\r\nİçerik üreticisi kendisine ait olan sayfada Google Ireland Limited ünvanlı firma ve Facebook firması tarafından paylaşılan reklamlar nedeniyle gelir elde etmiştir. Yani, içerik üreticisi tarafından, yurtdışında mukim Google Ireland Limited ünvanlı firma ve Facebook adlı firmaya hizmet verilmektedir. Bu hizmetin yurtdışındaki müşteriler için verildiği açık olduğundan, bu hizmetler 3065 sayılı KDV Kanunun “Mal ve Hizmet İhracatı” maddesi kapsamında değerlendirilmesi gerekmektedir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>SONUÇ</h2>\r\n&nbsp;\r\n\r\nİçerik üreticileri hakkında son günlerde çok sayıda vergi incelemesi yapılmakta, bu kişilerin banka hesaplarına yatırılan tutarlar nedeniyle geriye dönük mükellefiyet tesis edilerek gelir vergisi, katma değer vergisi ve özel usulsüzlük cezası gibi cezalı tarhıyatlar yapılmaktadır.\r\n\r\nKendisine vergi cezası kesilen mükellefin uzlaşma indirimli oranda ödeme gibi idari aşamada hakları olmakla birlikte ihbarnamenin tebliğ tarihinden itibaren 30 gün içinde vergi mahkemesi nezdinde bizzat veya alanında uzman bir avukat vasıtasıyla vergi davası açma hakkı bulunmaktadır.\r\n\r\nVergi davası açma ve davanın görüm ve çözümü uzun zaman mesleki donanım ve uzmanlık gerektirse de, ceza miktarlarının yüksekliği göz önüne alındığında faydalı bir yol olarak değerlendirilebilir.\r\n\r\nFarklı içerik üreticileri hakkında farklı vergi müfettişleri tarafından düzenlenen raporlardaki yöntem farklılıkları da düşünüldüğünde konunun vergi yargısına (Vergi Mahkemesi, Bölge İdare Mahkemesi Vergi Dava Dairesi, Danıştay) intikal ettirilmesi durumunda içtihat birliği sağlanarak uygulamalarda birliğe kavuşacağını düşünmekteyiz.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız İçin: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>','GOOGLE VE FACEBOOK’TAN REKLAM GELİRİ ELDE EDENLER VERGİ İNCELEMESİNDE (!)','','publish','closed','open','','google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde','','','2020-10-02 12:25:58','2020-10-02 09:25:58','',0,'http://www.davavergi.com/?p=548',0,'post','',0),
(549,1,'2020-10-02 12:25:52','2020-10-02 09:25:52','İÇERİK ÜRETİCİLERİ','İÇERİK ÜRETİCİLERİ','İÇERİK ÜRETİCİLERİ','inherit','closed','closed','','icerik-ureticileri','','','2025-01-09 14:05:44','2025-01-09 11:05:44','',548,'http://www.davavergi.com/wp-content/uploads/2020/10/İÇERİK-ÜRETİCİLERİ.jpg',0,'attachment','image/jpeg',0),
(552,1,'2020-10-12 12:03:48','2020-10-12 09:03:48','<h1>SAHTE FATURA DÜZENLEME İDDİASIYLA ASLİYE CEZA MAHKEMESİNDE YARGILANAN BİR MÜKELLEF BERAAT EDEBİLİR Mİ?</h1>\r\n&nbsp;\r\n<h2>Giriş</h2>\r\nGünümüzde vergi mükelleflerinin en çok sıkıntı yaşadığı konulardan birisi “sahte fatura” kullanma veya düzenlemeden kaynaklı ihtilaflardır. Yıllar önce alınan ve işletmede kullanılan bir faturanın sahte olduğunun vergi müfettişliğince tespit edilmesi üzerine mükelleflere defter ve belgeleri ibraz edilmek amacıyla tebligatlar yapılmaktadır. Ya da bazen de mükelleflere “sahte belge düzenleme” suçlamasıyla incelemeler başlatılmaktadır.\r\n<h2>Sahte Fatura Ya da Naylon Fatura Nedir?</h2>\r\nVergi Usul Kanunun 359. maddesinde, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belge olarak tanımlanmıştır.\r\n\r\n&nbsp;\r\n\r\nBu tanımdan, gerçek durumu olduğu gibi yansıtmayan belgelerin sahte fatura olarak değerlendirileceğini anlamak gerekmektedir. Sahte fatura, mükellefler arasında “naylon fatura” olarak ta adlandırılmaktadır.\r\n<h2>Vergi Usul Kanununa Göre Kaçakçılık Suçu</h2>\r\nSahte fatura düzenleme/kullanma fiili vergi kanunları bakımından bir takım yaptırımları gerektirmekle birlikte ceza yargısı anlamında da bir suç teşkil etmektedir. Dolaysıyla olayın, idari yargı (vergi yargılaması) boyutunun yanında adli yargı boyutu da bulunmaktadır. Bu nedenle mükelleflerin parasal cezaların dışında hürriyeti bağlayıcı cezalarla da karşılaşmamaları için dikkat etmeleri gerekir.\r\n\r\n&nbsp;\r\n\r\n213 sayılı VUK’nun “Kaçakçılık Suçları ve Cezaları” başlıklı 359. Maddesinde Vergi Usul Kanunun 359. Maddesine göre,\r\n\r\n&nbsp;\r\n\r\n“a/2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar,\r\n\r\n&nbsp;\r\n\r\nHakkında <strong>on sekiz aydan üç yıla</strong> kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.\r\n\r\n&nbsp;\r\n<ol>\r\n 	<li>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, <strong>üç yıldan beş yıla</strong> kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.”</li>\r\n</ol>\r\n&nbsp;\r\n\r\nBu hükme göre sahte fatura sahte belge düzenleme/kullanma kaçakçılık suçu olarak kabul edilmektedir.\r\n<h2>Somut Olay: Yapılan Vergi İncelemesi Üzerine Mükellef Hakkında Sahte Fatura Düzenleme İddiasıyla Cumhuriyet Savcılığına Suç Duyurusunda Bulunulması</h2>\r\nMükellef hakkında yapılan vergi incelemesi sonucunda düzenlenen vergi raporlarında … şirketi kanuni temsilcisinin defter ve belge isteme yazısına süresinde cevap verilmediği, inceleme konusu dönemlerde sahte fatura düzenlendiği iddialarıyla cezalı vergi tarhıyatı önerildiği, ayrıca cumhuriyet başsavcılığına suç duyurusunda bulunulduğu görülmüştür.\r\n<h2>Vergi Hukuku ve Vergi Ceza Hukukunda Önce Usul Gelir</h2>\r\nMükelleflerin vergilendirmeye ilişkin ödevlerini yasal süresi içinde yerine getirmesi gerektiği gibi vergi incelemelerinin ve vergi dairesi işlemlerinin de yasalarda belirlenen usullere uygun olarak yapılması gerekmektedir. Şekle ilişkin asli hukuka aykırılıklar birere idari işlem olan vergilendirme işlemlerini hukuka aykırı hale getirir.\r\n\r\nVergi idaresinin özellikle tebliğ işlemlerini Vergi Usul Kanununun tebliğe ilişkin hükümlerine uygun olarak yapması gerekir. Tebliğe ilişkin usulsüzlükler vergilendirme işlemlerini sakatlar. Ayrıca, vergilendirme raporlarının ilgili komisyon mütalaalarının alınması, sevke ilişkin usuller yönünden de mevzuata uygun olması gerekmektedir.\r\n\r\n&nbsp;\r\n<h2>Asliye Ceza Mahkemesinin Sahte Fatura Dosyasında Verdiği Gerekçeli Kararı</h2>\r\nBAKIRKÖY 26. ASLİYE CEZA MAHKEMESİ 18/02/2020 günlü kararıyla davacının sahte fatura suçlamasından aşağıdaki gerekçeyle “beraatine” karar vermiştir.\r\n\r\n&nbsp;\r\n\r\n“….. Ambalaj Dış Tic Ltd Şti ortağı ve yasal temsilcisi olduğunu, vergi dairesinden mail adresine tebligat gönderildiğini, mail adresine girdiğini ancak içeriğini göremediğini, sadece gönderilen mailde kod olduğunu, bu nedenle de süresi içerisinde defter ve belgeleri ibraz edemediğini, yapılan tebligat usulune uygun olmadığını belirtmiştir.\r\n\r\n&nbsp;\r\n\r\nDosyada mevcut tutanak ve belgeler, sanığın savunması, vergi tekniği raporu, vergi suçu raporu ve tüm dosya kapsamı birlikte değerlendirildiğinde her ne kadar sanık hakkında Vergi Usul Kanuna Muhalefet suçundan dolayı kamu davası açılmışsa da sanığa yapılan tebligatın …  Sultangazi İstanbul adresine yapıldığı sanığın aksi kanıtlanamayan savunmasına göre tebligatın yapıldığı tarihte Bahçeşehir mah. ….olduğunu beyan ettiği, Başakşehir ve Bağcılar İlçe Nüfus müdürlüğünden gelen cevabi yazılardada sanığın suç tarihinde tebligatın yapıldığı adreste ikamet edip etmediğinin tespit edilemediği anlaşılmakla sanığın müsnet suçu işlediğine ilişkin her türlü şüpheden uzak kesin ve inandırıcı delil elde edilmediğinden beraatine karar verilmesi gerekli görülerek aşağıdaki şekilde hüküm kurulmuştur.”\r\n\r\n&nbsp;\r\n\r\nBahse konu karara yapılan itiraz istinaf incelemesi sonucunda reddedilerek karar onanmış ve kesinleşmiştir.\r\n\r\n&nbsp;\r\n<h2>Sonuç</h2>\r\n&nbsp;\r\n\r\nSon zamanlarda özellikle sahte fatura düzenleme/kullanma iddialarıyla çok sayıda mükellef hakkında vergi incelemeleri yapıldığı, bu raporlar sonucunda mükelleflere cezalı vergi tarhıyatı önerildiği, bunların yanında kaçakçılık suçu işlendiği suçlamasıyla Cumhuriyet savcılıklarına suç duyurularında bulunulduğu, asliye ceza mahkemlerinde davalar açıldığı görülmektedir.\r\n\r\nBöyle suçlamalara muhatap olanların ilgili raporları dosyalardan alarak uzman hukukçulara inceletmesi varsa usuli ve esasa ilişkin iddiaların dile getirilmesi, hak kayıplarına uğranmaması yönünden büyük önem taşımaktadır. Yukarıda örnek olarak yer alan bir mahkeme kararından da anlaşılacağı üzere, mükellefler sadece usule ilişkin yanlışlıkları ispat etmek suretiyle bile sahte fatura suçlamalarından beraat edebilirler.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;','SAHTE FATURA DÜZENLEME İDDİASIYLA ASLİYE CEZA MAHKEMESİNDE YARGILANAN BİR MÜKELLEF BERAAT EDEBİLİR Mİ?','','publish','closed','open','','sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi','','','2020-10-12 12:04:34','2020-10-12 09:04:34','',0,'http://www.davavergi.com/?p=552',0,'post','',0),
(553,1,'2020-10-12 12:03:41','2020-10-12 09:03:41','sahte fatura beraat','sahte fatura beraat','sahte fatura beraat','inherit','closed','closed','','sahte-fatura-beraat','','','2025-01-09 14:05:50','2025-01-09 11:05:50','',552,'http://www.davavergi.com/wp-content/uploads/2020/10/sahte-fatura-beraat.jpg',0,'attachment','image/jpeg',0),
(556,1,'2020-10-19 15:27:07','2020-10-19 12:27:07','<h2><strong>SEBZE VE MEYVE TOPTANCI HALLERİNDE ALINAN HAL RÜSUMLARI VE BUNLARIN PAYLAŞIMINA DAİR SORUNLAR</strong></h2>\r\n<h2><strong> </strong><strong>GİRİŞ</strong></h2>\r\n<strong> </strong>5957 sayılı Sebze ve Meyveler ile Yeterli Arz ve Talep Derinliği Bulunan Diğer Malların Ticaretinin Düzenlenmesi Hakkında Kanun ile birlikte sebze ve meyvelerin toptancı hallerinde satışlarına ilişkin birçok yasal düzenleme yapılmıştır.\r\n\r\nGetirilen sistemin yeni olması, paydaşların geçmiş uygulamalardan vazgeçme konusunda uyumlu olmaması, mevzuat düzenlemelerindeki bir çok eksiklin nedeniyle sistemin uygulamasında güçlükler yaşanmaktadır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>Mevzuata Göre Kaç türlü Toptancı Hali Vardır?</h2>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n5957 sayılı Sebze ve Meyveler ile Yeterli Arz ve Talep Derinliği Bulunan Diğer Malların Ticaretinin Düzenlenmesi Hakkında Kanunun 2/1 maddesinde;\r\n\r\n&nbsp;\r\n\r\n“c) Belediye toptancı hali: Belediyelerce kurulan toptancı hallerini,\r\n\r\n&nbsp;\r\n<ol>\r\n 	<li>i) Özel toptancı hali: Gerçek veya tüzel kişiler tarafından kurulan toptancı hallerini” ifade edeceği belirtilmiştir.</li>\r\n</ol>\r\n<strong> </strong>\r\n\r\n<strong>         </strong>Buna göre toptancı hallerinde belediye toptancı hali ve özel toptancı hali olmak üzere iki türlü olarak faaliyette bulunulabilir.\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n<h2><strong>Hal Rüsumu Nedir? Neyin Karşılığı Olarak Alınır?</strong></h2>\r\n<strong> </strong>\r\n\r\n&nbsp;\r\n\r\n5957 sayılı Sebze ve Meyveler ile Yeterli Arz ve Talep Derinliği Bulunan Diğer Malların Ticaretinin Düzenlenmesi Hakkında Kanunun “Hal Rüsumu” başlıklı 2/1-d. maddesinde; “Hal rüsumu: Malları satın alanlarca toptan satış bedeli üzerinden ödenen meblağı” ifade edeceği kuralı yer almaktadır.\r\n\r\n&nbsp;\r\n\r\nSebze ve Meyve Ticareti Ve Toptancı Halleri Hakkında Yönetmeliğin 4/1-e maddesinde “Hal rüsumu: Malları satın alanlarca toptan satış bedeli üzerinden belediye veya işletmelere bu Yönetmeliğe göre ödenen meblağı” ifade edeceği düzenlenmiştir.\r\n\r\n&nbsp;\r\n\r\nSebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğin “<strong>Hal rüsumunun paylaşımı” başlıklı </strong>45/9. maddesinde\r\n\r\n&nbsp;\r\n\r\n“Belediye veya işletmecisi, sekizinci fıkraya göre elde edilen geliri, toptancı hallerinin alt yapısının geliştirilmesi, şehir içinde, giriş ve çıkışlarında kontrol noktalarının kurulması kontrol ve denetimlerin yapılması ve sistemin sağlıklı bir şekilde işlemesi amacıyla kullanır.” düzenlemesi yer almaktadır.\r\n\r\n&nbsp;\r\n\r\nHal rüsumu, idare tarafından görülen hizmet ve giderlerin karşılığı olarak, toptan sebze ve meyve hallerinde malları satın alanlarca toptan satış bedeli üzerinden ödenen bedelleri ifade etmektedir.\r\n\r\n&nbsp;\r\n\r\nYasaya göre toptancı halleri, Belediye toptancı hallerinde belediye teşkilatı bünyesinde kurulan toptancı hal yönetimince; özel toptancı hallerinde ise işletmecileri tarafından yönetilir.\r\n\r\n<strong> </strong>\r\n<h2><strong>Hal Rüsumunun Tahakkuk, Tahsil ve Paylaşıma İlişkin Usul Ve Esaslar Yönetmelikle Belirlenmiştir. </strong></h2>\r\nSebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğin 4/1-b maddesinde\r\n\r\n&nbsp;\r\n\r\n“Banka: Hal rüsumunun tahsilini ve ilgili belediye ile işletmelere dağılımını yapmak üzere Bakanlıkça belirlenen bankayı” ifade edeceği,\r\n\r\n&nbsp;\r\n\r\nSebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğin 44/7. maddesinde\r\n\r\n<strong> </strong>\r\n\r\n“Hal rüsumu, bildirim işleminin tamamlanmasıyla tahakkuk eder. Rüsumun hesaplanmasında, toptan satış bedeli esas alınır.”\r\n\r\n&nbsp;\r\n\r\nSebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğin 44/10. maddesinde\r\n\r\n&nbsp;\r\n\r\n“Hal rüsumuna ilişkin ödemeler, 45 inci maddeye göre Bakanlıkça belirlenen banka nezdinde <strong>() (…)</strong> açılan hesaba yatırılmak suretiyle yapılır. Malın üretildiği yerde toptancı hali bulunmaması veya birden fazla toptancı halinin bulunması durumunda 45 inci maddeye göre işlem yapılır.”\r\n\r\n&nbsp;\r\n\r\nSebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğin “<strong>Hal rüsumunun paylaşımı” başlıklı </strong>45.maddesinde\r\n\r\n<strong> </strong>\r\n\r\n<strong>“</strong>(1)  <strong>Hal rüsumu, bu maddeye göre Bakanlıkça belirlenen banka nezdinde açılan hesaba yatırılır</strong>. Malın üretildiği ve tüketildiği yerde toptancı hali bulunması durumunda, hal rüsumunun yüzde ellisi, malın üretildiği yerdeki toptancı halinin bağlı olduğu belediye veya işletmecisi tarafından bildirilen banka hesabına, kalan yüzde ellisi ise malın tüketime sunulduğu yerdeki toptancı halinin bağlı olduğu belediye veya işletmecisi tarafından bildirilen banka hesabına aylık olarak izleyen ayın beşinci iş günü sonuna kadar ilgili banka tarafından aktarılır.\r\n\r\n….\r\n\r\n(6) <strong>(Değişik:RG-1/7/2013-28694)</strong> Bu maddeye göre hal rüsumunun özel toptancı halinin işletmecisi hesabına aktarılması, bildirime konu malların özel toptancı halinin faaliyet alanında üretilmesi veya tüketime sunulmasına bağlıdır.\r\n\r\n<strong> </strong>\r\n\r\n(7) <strong>(Değişik:RG-1/7/2013-28694)</strong> Bu maddeye göre özel toptancı halinin işletmecisi hesabına aktarılan tutarların yarısı aylık olarak izleyen ayın beşinci iş günü sonuna kadar ilgili belediyeye ödenir.\r\n\r\n&nbsp;\r\n\r\n(8) Hal rüsumunun tahsilini ve ilgili belediye ile işletmelere dağılımını yapacak banka, Türkiye Bankalar Birliğinin verilerine göre ülke genelinde şube sayısı 600 ve üzerinde olan ve bu şubelerin en az % 60’ı toptancı hallerinin bulunduğu il, ilçe ve belde merkezlerinde faaliyet gösteren bankalar arasından Bakanlıkça belirlenir. Bu belirlemede, toptancı halinin bağlı olduğu belediye veya işletmecisine ödenmek üzere, bunlar <strong>(</strong>Değişik ibare:RG-1/7/2013-28694) tarafından bildirilen banka hesaplarına aktarılacak meblağlar için en yüksek getiriyi sağlayan teklif ile Bakanlıkça öngörülen diğer şartlar dikkate alınır.\r\n\r\n(10) Banka tarafından, (Mülga ibare:RG-1/7/2013-28694) (…) hal rüsumunun tahsili ile ilgili belediye ve işletmelere dağılımını yapmak üzere gerekli alt yapı oluşturulur.\r\n\r\n…\r\n\r\n(15) Süresi içinde ödenmeyen hal rüsumlarının alacaklısı olan belediye ve işletmeler birinci, ikinci, üçüncü ve beşinci fıkralara göre belirlenir ve ödenmeyen hal rüsumlarına ilişkin bilgiler, Bakanlıkça alacaklı belediyelere bildirilir. Bu rüsumlar alacaklı belediye tarafından 21/7/1953 tarihli ve 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun hükümlerine göre tahsil edilir.\r\n\r\n(16) Özel toptancı hallerinin alacaklısı olduğu, süresi içinde ödenmeyen hal rüsumları ilgili belediye tarafından 6183 sayılı Kanun hükümlerine göre tahsil edilir ve tahsil edilen tutarların yarısı belediye tarafından özel toptancı haline aktarılır.” düzenlemeleri yer almıştır.\r\n\r\n&nbsp;\r\n\r\nTüm bu düzenlemelerden anlaşılacağı üzere, hal rüsumunun tahakkuk, tahsil ve paylaşımı Bakanlık tarafından kurulan sistemle takip edilmekte ve tahsil edilen rüsumların bir kısmı ilgili banka tarafından özel hal işletmecisi şhesaplarına aktarılmaktadır. Yönetmeliğin 45/8. maddesinde, hal rüsumunun tahsili ve ilgili belediye ile işletmelere dağılımını yapacak bankaya atıf yapılmıştır.\r\n\r\nSüresinde ödenmeyen ve tahsil edilemeyen hal rüsumları için, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun hükümlerine göre tahsil işlemleri tatbik edilir.\r\n\r\n<strong><u> </u></strong>\r\n\r\n<strong> </strong>\r\n<h2><strong>Sonuç</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>         </strong>Sebze ve meyve toptancı hallerine ilişkin mevzuatın henüz tam olarak yerleştiği ve uygulamanın oturduğunu söylemek güçtür. Zira en son 9.10.2020 tarih ve 31269 sayılı  Resmi Gazete’de yayınlanan yönetmelik değişikliği ile<strong> “</strong>Sebze ve Meyve Ticareti ve Toptancı Halleri Hakkında Yönetmeliğinde” değişiklikler yapılmış ve uygulamaya dair bazı belirlemelerin yanında uygulamadaki sorunlara açıklık getirilmeye çalışılmıştır.\r\n\r\n&nbsp;\r\n\r\nKuşkusuz uygulamada yaşanan sorunlardan yola çıkarak yeni belirlemelere gidilebilmesi her zaman mümkündür. “Nasıl olsa kervan yolda düzülür” prensibinden hareketle uygulamada zamanla karşılaşılan sorunların çözülebileceği düşünülmüştür. Ancak, uygulamada birçok hukuki ihtilafla karşılaşıldığı, bunların çözümü için tarafların idari ve adli yargıda dava yollarına gittiği de bilinen bir gerçekliktir.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;','SEBZE VE MEYVE TOPTANCI HALLERİNDE ALINAN HAL RÜSUMLARI VE BUNLARIN PAYLAŞIMINA DAİR SORUNLAR','','publish','closed','open','','sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar','','','2020-10-19 15:31:13','2020-10-19 12:31:13','',0,'http://www.davavergi.com/?p=556',0,'post','',0),
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(563,1,'2020-10-22 12:29:36','2020-10-22 09:29:36','mücbir sebep','mücbir sebep','mücbir sebep','inherit','closed','closed','','mucbir-sebep','','','2025-01-09 14:05:59','2025-01-09 11:05:59','',562,'http://www.davavergi.com/wp-content/uploads/2020/10/mücbir-sebep.jpg',0,'attachment','image/jpeg',0),
(565,1,'2020-10-22 12:36:54','2020-10-22 09:36:54','mücbir sebep','mücbir sebep','mücbir sebep','inherit','closed','closed','','mucbir-sebep-2','','','2025-01-09 14:06:08','2025-01-09 11:06:08','',562,'http://www.davavergi.com/wp-content/uploads/2020/10/mücbir-sebep-1.jpg',0,'attachment','image/jpeg',0),
(566,1,'2020-10-29 07:53:25','2020-10-29 04:53:25','<h2>YİNE BİR VERGİ BARIŞI</h2>\r\n<h2><strong>VERGİ AFFI  / VERGİ BARIŞI NEDİR? </strong></h2>\r\nVergi, devletin milli gelirden kanun yoluyla aldığı parasal bir paydır.Kısaca,tüzel ve de gerçek kişilere yüklenen  ekonomik yükümlülüklerdir.\r\n\r\nÜlkemizde Vergi İdaresi, biriken vergi alacaklarını tahsil etmek için yıllardır belirli zamanlarda “vergi affı” veya “vergi barışı” adı altında düzenlemelerle vergi alacağını tahsil etmeye çalışmıştır.\r\n\r\nŞimdi ise Komisyonca 31 Ağustos 2020 öncesindeki ödemekle yükümlü olunan  tüm borçlar bu yapılandırma kapsamına alınarak, faizler silinecek, borçlar taksitlere bölünüp kolayca ödenebilecek.\r\n\r\n&nbsp;\r\n<h2><strong>PEKİ HANGİ BORÇLAR BU YAPILANDIRMA KAPSAMINA DAHİL EDİLDİ</strong></h2>\r\nYapılandırma; VUK a tabii vergiler ,aslına bağlı olmaksızın kesilmiş vergi cezaları… Gelir Vergisi, Kurumlar Vergisi, KDV, Motorlu Taşıtlar Vergisi, Özel Tüketim Vergisi, Emlak Vergisi,Çevre Temizlik Vergisi;ilan-Reklam,Atık Su,Yol Katılım Payları,Trafik Cezaları,Gümrük Vergisi, Öğrenim Ve Katkı Kredisi Borçları,Köprü-Otoyol Geçiş İhlali Cezaları, Sosyal Güvenlik Sigorta Primleri gibi devlete olan GECİKMİŞ olan, geniş bir alana  sahip boç türlerinin fazileri ve de para cezalarını kapsıyor.\r\n\r\nEs geçilmemesi gereken husus ise maske takmama cezasında herhangi bir kolaylık sağlanmıyor. COVID-19’la mücadele kapsamında Hıfzıssıhha Kanunu çerçevesinde kesilen para cezaları bu kapsam dışında tutuluyor.\r\n\r\nGSS prim borcu olanlar da bu gruba dahil edilmiş olup son ödeme tarihi olan  30/04/2021 e kadar ücretsiz olarak sağlık hizmetlerinden yararlanmalarına imkan sağlanmıştır.\r\n\r\nDaha önce yapılandırmaya katılanlar ya da yapıladırması bozulmuş olanlar da bu düzenleme kapsamında yer alacaklar.\r\n<h2><strong>AFFA NE ZAMANA KADAR BAŞVURU YAPILABİLECEK, İLK TAKSİT ÖDEMESİ NE ZAMAN? </strong></h2>\r\nBaşvurular yıl sonuna kadar yapılacak.İsteyen gecikme zamlarını peşin ödeme yolunu seçerek %90 ı silinecek şekilde ,isteyen de 18 taksitle 36 ayda ödeme yapabilecek.\r\n\r\nVergiler için  ilk tasit ödeme günü 31/01/2021 ,\r\n\r\nSosyal Güvenlik Primleri  idari cezaları,gecikme cezaları ve faiz zamları için ilk taksit ödeme günü 28/02/2021 olarak ,\r\n\r\nGSS prim borcu olanlar içinse ödeme tarihi 30/04/2021 oarak düzenlenmiştir.\r\n<h2><strong>CUMHURİYET DÖNEMİNDE KAÇ TANE AF KANUNU YÜRÜRLÜĞE GİRDİ? </strong></h2>\r\n<strong>1924 yılından 6736  Sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun ile düzenlenen yapılandırmaya kadar 33 adet vergi affı çıkarılmıştır.</strong>\r\n\r\n<strong> </strong>\r\n\r\nDurumu karmaşık hale getiren ise son 9 yılda her 2 yılda bir vergi affı çıkarılmasıdır.Kısaca hatırlayacak olursak;\r\n\r\n&nbsp;\r\n<ul>\r\n 	<li>2008 yılında <strong>5811 </strong><strong>Sayili Bazi Varliklarin Milli Ekonomiye Kazandirilmasi Hakkinda Kanun</strong></li>\r\n</ul>\r\n<strong> </strong>\r\n<ul>\r\n 	<li>2011 yılında <strong>6111 Bazi Alacaklarin Yeniden Yapilandirilmasi İle Sosyal Sigortalar Ve Genel Sağlik Sigortasi Kanunu Ve Diğer Bazi Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapilmasi Hakkinda Kanun</strong></li>\r\n</ul>\r\n&nbsp;\r\n<ul>\r\n 	<li>2014 yılında <strong>6552 Sayili İş Kanunu İle Bazi Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapilmasi İle Bazi Alacaklarin Yeniden Yapilandirilmasina Dair Kanun</strong></li>\r\n</ul>\r\n&nbsp;\r\n<ul>\r\n 	<li>2016 yılında <strong>6736 Bazi Alacaklarin Yeniden Yapilandirilmasina İlişkin Kanun</strong></li>\r\n</ul>\r\n<strong> </strong>\r\n<ul>\r\n 	<li>En son ise, 11/5/2018 tarihli ve 7143sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun 18/5/2018 tarihli ve 30425 sayılı Resmi Gazete\'de yayımlanmış ve yürürlüğe girmiştir</li>\r\n</ul>\r\n<strong> </strong>\r\n\r\n92 yılda 33 adet düzenleme yapılmış olup basitçe denkleme vurduğumuzda her 33,45 ayda bir vergi affı çıkartılmış olduğunu görüyoruz.\r\n<h2><strong>3 YANLIŞ 1 DOĞRUYU GÖTÜRÜR MÜ</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>Gelin birlikte bu afların olumlu olumsuz yanlarıyla ne kadar adaletli olduğunu sesli düşünelim ,</strong>\r\n\r\nÖncelikle zamanında  hem okuyup hem çalışmış bir genç olarak KYK nın bu kapsama dahil edilmesini yerinde verilmiş bir karar olarak görüyorum.İstatistiklere göre KYK dan yararlanan ,geri ödeme yükümlülüğü doğan 3,1 milyon genç bulunmakta ve tutar ise 5,3 milyona tekabül ediyor.\r\n\r\nGünümüz zorlu şartlarını göz önünde bulundurduğumuzda 2020 itibariyle 81 ilde toplamda 206 üniversite var.Bunlardan 129 u devlet,77 si vakıf üniversitesi…2019 yılında mezun sayımız 7,1 milyona yükseldi.Mezun sayımız bu kadar artmışken her 5 mezunumuzdan 4 tanesi işsiz kalıyorken ve de mezun sayımızın istihdamın 2 katı hızla arttığı bir ortamda bu gençlerimizin 2 yıl içerisinde iş bulmasının imkansız olduğunu hepimiz biliyoruz.<strong>Zaten yeterince ağır bir hayal kırıklığı ve de psikolojik baskı ile yaşayan hayata daha ılımlı bakması gereken gençlerimizden ödenmeyen KYK ların haciz yoluyla alınmaya çalışıldığını da hesaba katarak konuyu öğrenciler tarafından olumlu buluyorum.</strong>\r\n\r\nDevletin en önemli gelir kaynağının vergiler olduğunu biliyoruz ki şu anda tüm dünyada COVID-19 Salgını nedeniyle ekonomik dengeler alt üst olmuşken bu affın gelmesi beklenmeyen bir hamle olmadı.Devletin mali, sosyal ve diğer görevlerini yerine getirebilmesi için azalan vergi gelirleri ile Hazineye daha kolay yoldan kaynak sağlamak amacıyla geçici de olsa bir çözüm olması açısından olumlu değerlendirebiliriz. <strong>Gelin görün ki vergi affının amacı Hazine\'ye bir miktar gelir sağlamakken bir yandan da sahte belge kullananlar için koruma kalkanı oluşturmaktadır.Vergi idareleri açısından galibiyet sadece ümidi kesilmiş olan alacakların bir kısmının alınmasını sağlamasıdır.</strong>\r\n\r\nÖzel sektörün kamuya olan borç yükünü hafifleterek,piyasayı canlandırarak şirketlerin yeni başlangıç yapmalarını sağlıyor. Bu canlanma ile birlikte hem istihdam eksilmemiş hem de yatırıma,üretime teşvik sağlanmış oluyor.Bu sayede işletmeler kayıtlarını fiili durumlarına uygun hale getirecekler bu da kayıtlı ekonomiye geçişte teşvik edici bir unsurdur. – Aynı matrah artırımları ile belirlenen yıllar arasında incelemeden muaf olunması durumdaki gibi…- Kasa- Stok düzenlemeleri yapılarak ,gerçeği yansıtır raporlamalar yapılacak.<strong>Durumu kayıtları gerçeği yansıtmayan ve borçlu bir mükellef olarak değerlendirirsem benim için bu af nimet niteliğinde olacaktır.Dürüst,kayıtlarının güvenilirliğinden emin,zamanında vergisini ödeyen bir mükellef olarak değerlendirdiğimde haksızlık olduğunu düşünüp,bundan sonra vergiye konu olan  dönem kazançlarımın ödemek konusunda daha güvensiz ve de ‘‘Nasılsa af çıkar ödemeyim ’’tutumunda olmama sebep olacaktır.Kayıtlara dahil edilen varlıkların Kurumlar Vergisi mükelleflerince ortaklara dağıtılması durumda,kar dağıtımına bağlı stopaj yapılmayacaktır.Gerçek ve tüzel kişi ortaklar tarafından elde edilen bu tutarlar vergilendirilmeyecek.Ayrıca işletmeye dahil edilen varlıklar kurumlar için dağıtılabilir kazancın tespitinde dikkate alınmadan işletmeden çekilebilecektir.</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong>Sabit maaşlı TY olarak yorumlayacak olursam benden her ay sorulmadan otomatik vergimi kesiyorlar.Bünyesinde bulunduğum şirket benden bunu peşinen keserken kendisi ödüyor mu onu da bilmiyorum.Tam da bu noktada güven eksikliği yaşayarak kanunun adındaki gibi idare ile aramada bir BARIŞ tesis etmiş olmayacağım.</strong>\r\n\r\n&nbsp;\r\n\r\nAR-GE yatırımları desteklenerek,iyileştirme ile ülkenin cazip bir yatırm merkezi haline gelmesinin önünü açabilmesi ihtimali ile olumlu yorumlanabilir.\r\n\r\nKanunlar sonrası ilk taksit ödemesiyle adli takipler duracağından,yargının da iş yükü hafiflemiş oluyor ve kurumların işleyişi rahatlıyor. <strong>Öte yandan af ne vergi sistemini düzeltebilecek ne de caydırıcı bir ceza sistemini beraberinde getirebilecek.Yani uzun soluklu bir rahatlama söz konusu olmayacaktır. </strong>\r\n\r\n&nbsp;\r\n<h2><strong>AF AFFI DOĞURUR MU </strong></h2>\r\nPiyasayı canlandırmak,hazineye gelir sağlamak  gibi her ne kadar olumlu amaçlara da hizmet etse  adalete olan inancı sorgulatacağından ,vergi sistemindeki tıkanıklıklara uzun vadede çözüm olamayacağından,mevcut bilinç ve denetimin etkinsizliği devam edeceğinden  bizi kısır döngünün içerisine hapsederek 2 yıl sonra tekrar bu senaryo ile karşılayacaktır. Tabii bu süreç içerisinde sevgili meslektaşlarımın bildirimdeki  uğraşlarından,mesailerinden söz etmiyorum bile… Sadece geçmişi düzenleyen bu uygulama tam anlamıyla tahsilatı sağlıklı bir zemine oturtamadığından vergi adaleti konusunda soru işaretlerine sebep oluyor. Tüm gelişmiş ülkelerde de uygulandığı halde, ülkemizde bir türlü başarı ile uygulanamayışının sebeplerinden birisi de kazanç oranında vergi alınamamasıdır.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">SMMM TUĞBA YENİŞAN</h3>\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','YİNE BİR VERGİ BARIŞI','','publish','closed','open','','yine-bir-vergi-barisi','','','2020-10-29 08:01:35','2020-10-29 05:01:35','',0,'http://www.davavergi.com/?p=566',0,'post','',0),
(567,1,'2020-10-29 07:53:17','2020-10-29 04:53:17','vergi barışı','vergi barışı','vergi barışı','inherit','closed','closed','','vergi-barisi','','','2025-01-09 14:06:12','2025-01-09 11:06:12','',566,'http://www.davavergi.com/wp-content/uploads/2020/10/vergi-barışı.jpg',0,'attachment','image/jpeg',0),
(570,1,'2020-10-31 22:17:12','2020-10-31 19:17:12','<h2><strong>VERGİ AFLARININ OLUMLU VE OLUMSUZ TARAFLARI VE 2020 YILI VERGİ BARIŞINDAN BEKLENENLER NELERDİR? </strong></h2>\r\nVergi, devlet açısından önemli gelir kaynağı olmakla birlikte mükellef açısından ise büyük bir ekonomik külfet olarak görülmektedir. Mükellef ekonomik açıdan yük olarak gördüğü vergiyi zaman zaman ödemekten kaçınır ve budan dolayı da vergi kaçakları ve vergi açıkları ortaya çıkar. Devlet vergi tahsilatını yeterince yapamadığından gelir açığı oluşur.\r\n\r\nVergi afları ise oluşan gelir açığını kapatmak ve kamu gelirlerinden elde edilecek gelirleri artırmak için devlet tarafından çıkarılır.  Vergi affının pozitif etkisinden bahsedecek olursak, özel sektörün devlete olan borç yükünü azaltır ve taksit imkanı getirerek ödeme kolaylığı oluşturur, vergi incelemesinde olan konuların dava yoluna gidilmeden çözümlenmesini sağlar böylelikle hem vergi idaresinin hem de yargının yükünü azaltmış olur, geçmiş vergilendirme dönemindeki riskleri ortadan kaldırır, işletmelerin kayıtlarının fiili durumlara göre uygun hale getirilmesini sağlar.\r\n\r\nTürkiye’de hem ekonomik hem de siyasi yönden vergi aflarına başvurulmuştur. Cumhuriyet tarihinin ilk vergi affı 17 Mayıs 1924 de çıkarılan ‘Umuru Belediyeye Müteallik Ahkamı Cezaiye Hakkında Kanun’dur. 1924’ten bu yana 34 vergi affı uygulanmıştır. Yazımızda tüm vergi aflarından bahsetmemiz mümkün değil fakat son çıkan 2018 yılındaki 7143 sayılı Kanunun vergi ve varlık barışına ilişkin vergi affını biraz hatırlayalım.\r\n\r\n<strong> </strong>\r\n<h2><strong>7143 SAYILI KANUNUN VERGİ VE VARLIK BARIŞINA İLİŞKİN  VERGİ AFFI</strong></h2>\r\n7143 Sayılı “Vergi Ve Diğer Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun” 18 Mayıs 2018 tarihli ve 30425 sayılı Resmi Gazete’de yayımlandı.\r\n\r\n7143 sayılı Kanun’da; vergi, gümrük ve sosyal güvenlik kurumu alacaklarının yeniden yapılandırılması, matrah artırımı, işletme kayıtlarının düzeltilmesi, vergi incelemesinde olan konuların dava yoluna gidilmeksizin çözümlenmesi, varlık barışı ve imar barışı düzenlemesine ilişkin hükümlere yer verildi.\r\n\r\nKanunda; Öğrenci kredisi, sigorta prim borçları, her türlü vergi (KDV, emlak, gelir, çevre, motorlu taşıtlar vergisi gibi), askerlik para cezası, trafik cezası, idari cezalar ve su borcu vergi affı kapsamındaydı. 31 Mart 2018 tarihinden önce tahakkuklaşmış bu borçlardan birine sahipseniz yapılandırma affından faydalanabiliyordunuz.\r\n\r\nVergi affı Ödemeleri peşin ya da  taksitle yapıldı, peşin yapıldığında gecikme faizlerinin %90 nı silindi taksitle yapılandırılan borçlar için 6, 9, 12 ve 18 seçenekleri sunuldu . Bu seçeneklerden birini seçip 2 ayda bir ödeme yapıldı böylece en fazla 36 aya kadar taksit imkanı sunulmuş oldu . 7143 sayılı kanunun diğer artısı ise matrah artırımıydı Mükellefler, Gelir ve Kurumlar Vergisi matrahlarını artırdıkları takdirde, kendileri hakkında artırımda bulunulan yıllar için yıllık Gelir ve Kurumlar Vergisi incelemesi ile  bu senelere ilişkin olarak bu vergi türleri için daha sonra başka bir tarhiyat yapılma ihtimalini ortadan kaldırdı.\r\n\r\n&nbsp;\r\n<h2><strong>2020 VERGİ AFFI ÇIKACAK MI ? NE ZAMAN ? </strong></h2>\r\n<strong> </strong>\r\n\r\nCovit 19 virüsü salgını tüm dünyayı etkilediği gibi ülkemizi de ekonomik yönden etkisi altına alarak dar boğaza soktu. Vatandaşların büyük kısmı ekonominin bozulmasıyla vergi ve  sgk ödemelerini devletin öteleme yapmasına rağmen ödeyemedi. Bundan dolayı vatandaşlar 2020 yılında da  borçlarının yapılandırılmasını talep etti. Talepler üzerine AK Parti Harekete geçerek mecliste yapılandırma çalışmalarına başladı. AK Parti Grup Başkan Vekili Mehmet Muş, vergi ve SGK prim borçlarının yapılandırılmasıyla ilgili çalışmaları bulunduğunu söyledi. TBMM\'ye sunulan 43 maddeden oluşan ekonomiye ilişkin torba teklifiyle ilgili açıklama yapan Muş \"Vergi affı gündeminizde mi?\" sorusuna, \"Vergi ve SGK prim borçlarının yapılandırılmasıyla ilgili çalışmamız var. Teknik kısımlarını tamamlamaya çalışıyoruz. Tamamladığımızda kanun teklifimizin görüşmeleri sırasında Plan ve Bütçe Komisyonu’na sunacağız. Daha önce sicil affı sağlanmıştı. Bunu pandemi sürecinde yapmıştık. Bununla alakalı bir çalışmamız şu an söz konusu değil. İşverenlerce 2019 Ocak ile 20 Nisan 2020 tarihleri arasında en düşük sigortalı sayısına ek bir ilave istihdam yapılması durumunda, bu çalışanların SGK prim desteği İşsizlik Sigortası Fonu’ndan karşılanacak. Kısmi zamanlı çalışmanın teşvik edilmesi, yeni istihdam artışını sağlamak amacıyla kısmi zamanlı çalışmayı kabul eden hizmet erbabına gelir vergisi ve damga vergisi istisnası getiriyoruz. Yurtdışında bulunan para, altın, döviz, menkul kıymet gibi ekonomik, sermaye piyasa araçlarının Türkiye’ye getirilmesinin önünü açıyoruz. Burada herhangi bir vergi talep etmeyeceğiz. Sıfır vergi. Yurtiçinde de döviz, altın, menkul kıymeti bulunanların, bunları resmi defterlere kaydetmesi durumunda yine herhangi bir vergi alınmayacaktır. Bunun süresini de 30 Haziran 2021’e kadar belirlemiş durumdayız. İstedikleri kadar getirebilirler. Bunun transferini Türkiye’ye rahat şekilde gerçekleştirip, herhangi bir vergi, resim ve harca tabii olmadan kayıt altına alabilirler.” Bunun dışında çalışmalarda matrah artırımının da olacağının bilgisi verildi. Matrah ve vergi artırımı düzenlemesinin 2015-2019 yılları için geçerli olması ve bu artırımların 2015, 2016, 2017, 2018 ve 2019 yıllarına ilişkin olarak gelir ve kurumlar vergisi ile KDV ve bazı gelir ve kurumlar vergisi stopajları için yapılması öngörülüyor. Gelir ve kurumlar vergisi için belirlenen matrah artırımı oranlarının ne şekilde uygulanacağı detaylarına da ulaştık. Buna göre; 2015 yılı için yüzde 35, 2016yılı için yüzde 30, 2017 yılı için yüzde 25, 2018 yılı için yüzde 20 ve 2019 yılı için yüzde 15 oranı uygulanacak. Matrah artırımında bulunulan yıl için daha sonra vergi incelemesi ve cezalı tarhiyat yapılmayacak. Artırımında bulunulan yıllara ait zararların yüzde 50’si siliniyor.\r\n\r\nKDV artırımı için oranlar ise şu şekilde: 2015 yılı için yüzde 3,5, 2016 yılı için yüzde 3, 2017 yılı için yüzde 2,5, 2018 yılı için yüzde 2, 2019 yılı için de yüzde 1,5. KDV artırımı yapılan yıllar için de KDV yönünden vergi incelemesi yapılmayacak.\r\n\r\nMeclis plan bütçe komisyonunda kabul edilen düzenleme ile kamuya olan 500 milyar TL civarındaki borcun yeniden yapılandırılması öngörülüyor. Borç yapılandırmasından yaklaşık 4–4,5 milyon kişinin yararlanması bekleniyor. Vergi, trafik, öğrenim ve katkı kredisi gibi bazı kamu alacaklarının yanı sıra gümrük ve sigorta prim cezalarının da Torba Yasa’da geniş bir yapılandırma bulunuyor. Komisyonda verilecek önergelerle kapsamın biraz daha genişleyeceği tahmin ediliyor. Yetkililerden edindiğimiz bilgilere göre, borç yapılandırmasında ilk altı aylık bir ödemesizlik süresi ve sonrasında 60–72 aylık uzun bir taksitle ödeme imkanı da verilmesi gündemde. Buna ilişkin son karar, Plan ve Bütçe Komisyonu’nda alınacak.\r\n\r\n&nbsp;\r\n<h2>SON SÖZ</h2>\r\n<h3></h3>\r\nSon olarak şunu söylemek isteriz ki, vergi aflarının sık sık yapılması  pozitif etkilerinin yanında negatif etkileri de vardır. Devletin belirli aralıklarla vergi affı çıkarması vergilerini zamanında ödeyen mükellefleri vergi ödememeye teşvik etmektedir. Aynı zamanda sürekli tekrarlanan vergi afları ile vergi kaçakçılığı için uygun ortam oluşturmakta ve tekrarlanan vergi aflarıyla vergi cezalarının caydırıcılığının etkisi ortadan kalkmaktadır.\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">SMMM  HATİCE UÇAR</h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VERGİ AFLARININ OLUMLU VE OLUMSUZ TARAFLARI VE 2020 YILI VERGİ BARIŞINDAN BEKLENENLER NELERDİR?','','publish','closed','open','','vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir','','','2020-10-31 22:17:12','2020-10-31 19:17:12','',0,'http://www.davavergi.com/?p=570',0,'post','',0),
(571,1,'2020-10-31 22:17:06','2020-10-31 19:17:06','VERGİ AFFI 2020','VERGİ AFFI 2020','VERGİ AFFI 2020','inherit','closed','closed','','vergi-affi-2020','','','2025-01-09 14:06:16','2025-01-09 11:06:16','',570,'http://www.davavergi.com/wp-content/uploads/2020/10/VERGİ-AFFI-2020.jpg',0,'attachment','image/jpeg',0),
(573,1,'2020-11-07 08:27:45','2020-11-07 05:27:45','<h2>VERGİ AFLARININ GEREKÇELERİ VE ÖZELLİKLERİ</h2>\r\n<h2>GİRİŞ</h2>\r\nVergi affı, vergi kanunlarına aykırı hareket edenlere uygulanan idari ve hukuki yaptırımların ortadan kaldırılması olarak tanımlanmıştır. Vergi affı kavramı süresinde ödenmeyen vergilerin faizlerinin tamamının veya bir kısmının silinmesi, sonrasında kalan tutarın taksitlendirilmesi ile ilgili yapılan düzenlemeler ve varlık barışı ile matrah artırımı için de kullanılmaktadır.\r\n<h2>VERGİ AFFI NEDİR ?</h2>\r\nVergi, devlet veya vergilendirme yetkisine sahip kamu tüzel kişilerince, egemenlik gücüne dayanılarak, mali, ekonomik, sosyal ve siyasi amaçlarla, yükümlülerden mali güçlerine göre, bireysel karşılığı olmaksızın, kanunlara uygun olarak ve hukuki cebir altında alınan parasal ödemeler olarak tanımlanmıştır.\r\nVerginin mali fonksiyonu kamu gelirlerini karşılamaktır. Bunun yanında ekonomik ve sosyal fonksiyonları da bulunmaktadır. Vergiler devletin ekonomiye müdahale ve sosyal adaleti sağlama aracı olarak da kullanılmaktadır.\r\nVergi afları, vergi gelirlerinin hazineye kısa yoldan ulaşmasını sağlayan bir uygulama olup gelişmiş ve gelişmekte olan ülkeler tarafından sıklıkla başvurulan bir yoldur.\r\nVergi affı vergi cezalarını sona erdiren sebeplerinden biri olarak karşımıza çıkmaktadır. Çıkartılan düzenlemelerde verginin aslı silinmemekte, ödenmeyen vergiler için tahakkuk etmiş olan faiz ve gecikme zammı kanunda ön görülen şekilde yeniden hesaplanmakta ve bu yeni hesaplama sonucunda ortaya çıkan tutarlar taksitler halinde ödenmektedir.\r\n<h2>VERGİ AFLARININ KONULUŞ GEREKÇELERİ VE ÖZELLİKLERİ</h2>\r\nMali, ekonomik, sosyal, siyasal sebepler vergi aflarını zorunlu kılmaktadır.\r\nVergi affı kanunlarının uygulanması, diğer kanunlara göre özellik göstermektedir. Bu af kanunları zaman bakımından geçmişe yürümekte ve etkilerini geçmişteki olaylar üzerinde meydana getirmektedir. Af kanunlarında, özellikle, hangi tarihe kadar işlenmiş suçlara o kanunun uygulanacağına ilişkin bir açıklık bulunması gerekmektedir. Eğer af kanunlarında böyle bir açıklık yoksa, o zaman kanunların yürürlüğe girmesiyle ilgili genel kurallar uygulanacak ve kanunun resmen yürürlüğe girdiği tarihe kadar işlenmiş suçlar af edilecektir demektir (Mutluer, 1979:225).\r\nVergi affı geçmişe yürür ve etkilerini geçmiş olaylar üzerinde meydana getirir.\r\nVergi affının sık sık tekrarlanmaması, teşvik edici olması, yeterli süreye yayılması, içeriğinin iyi tanıtılması ve vergi affından faydalananların gizlenmesi vergi affının başarısını arttıran özelliklerdir.\r\n<h2>TÜRKİYE’ DE VERGİ AFLARI</h2>\r\nTürkiye’ de Cumhuriyetten günümüze kadar çeşitli gerekçelerle 36 kere vergi affını düzenleyen kanun çıkartılmıştır. Çıkartılan vergi afları kapsamına göre vergi aslını, vergi cezasını, gecikme faizini ve zammını kısmen veya tamamen ortadan kaldıran ve bunlara ödeme kolaylığı sağlayan veya bunlardan daha hafif mahiyette yeni mali yükümlülükler getiren ve son zamanlarda da çoğunlukla torba yasalar çerçevesinde ihdas edildiği görülmektedir.\r\nAf kanunları vergilerle sınırlı kalmamış vergi dairesi, sosyal güvenlik kurumu, belediyeler, il özel idareleri, kamu bankaları ve diğer kamu idarelerine ait kamu alacaklarını içeren mali af şeklinde uygulama bulmuştur.\r\nCumhuriyetin kuruluşundan bu yana çok sayıda vergi affının uygulandığı görülmektedir. Bu vergi afları kapsam, mükellef türü, sebep ve uygulama süreleri bakımından farklılık göstermekle birlikte; sadece vergi aslına uygulanması veya vergi cezası ile zam ve faizlere uygulanması bakımından da farklılık göstermektedir. (Yrd. Doç. Dr. Veli KARGI- Arş.Gör. Cihan YÜKSEL**)\r\nBu kanunların belirli bir kısmı vergi cezalarını tamamen affederken, bir kısmı genel af kanunları içerisine maddeler ekleyerek, diğer bir kısmı ise vergi kanunlarına dair bazı değişiklikler yaparak kanunlara geçici maddeler eklemek yolu ile karşımıza çıkmaktadırlar. Ayrıca af kanunlarına bakıldığında çıkarıldıkları dönemin izlerini taşımakta ve dönemin ihtiyacı olan şartlara uygun şekilde çıkarılmıştır. İlk yıllardan günümüze kadar çıkarılan vergi aflarının gerekçelerine bakıldığın da temel amaç kamu yararını gözeterek tahsil edilemeyen kamu gelirlerinin tahsil edilmesini hızlandırmak ve hazineye gelir sağlamaktır (Özbek, 2014: 101).\r\n08.10.2020 tarihli Resmî Gazetede yayınlanan ”Bütçe Gelirlerine İlişkin Temel Politikalar” başlığında “Vergi politikalarının vergide adalet ve eşitlik ilkelerini pekiştirecek şekilde sürdürülmesine, vergi mevzuatının sadeleştirilmesine, etkin olmayan istisna, muafiyet ve indirimlerin gözden geçirilmesine ve kademeli olarak kaldırılmasına devam edilecektir. Mali plan döneminde (2021- 2023 ) vergi affına gidilmeyecektir” hükmü yer almaktadır.\r\nAslında her bir yeni vergi affı vergiye gönüllü uyum açısından vatandaşın mükellef olmaktan kaynaklanan sorumluluklarını yerine getirmesini önlemekte, vergiden kaçınmayı artırmakta, süresinde beyan ve ödeme mükellefiyetlerinden uzaklaştırmakta ve nihayetinde de iyi niyetli ve dürüst mükellefleri olumsuz yönde etkilemektedir (Gökmen, 2013).\r\n\r\nTürkiye’de vergi af kanunları çıkartılmasında vergi aflarının ekonomik ve politik maliyetlerinin düşük olması, tasarruf yetersizliği ve buna bağlı olarak mükelleflerin vergi borçlarını ödemekten ziyade ucuz kredi olarak kullanması, kısa dönemde yüksek gelir elde etme arzusu, mali sistemin yapısal sorunları, vergi uyumlaştırması ve mali krizler etkili olmuştur. ( Hünkar GÜLER)\r\nVergi aflarının sık sık tekrarlanması mükelleflerin vergiye uyumunu zorlaştırmakta ve mükelleflerin sürekli af beklentisi içine girmelerine sebep olmaktadır.\r\n<h2>SONUÇ</h2>\r\nVergi aflarının gelişmekte olan ülkelerde sıkça uygulanması kısa dönemde vergi gelirlerini arttırmasından kaynaklanmaktadır. Her yeni çıkan af kanunu kendinden sonra çıkacak af kanunu beklentisini arttırmakta vergisini zamanında ödeyen mükellefleri olumsuz etkilemekte, uzun dönemde vergi gelirlerini azaltmaktadır.\r\n<h3 style=\"text-align: right;\">Vergi Uzmanı Gülay Ergül</h3>\r\nGökmen, S. (2013), “Varlık Barışı, Yeniden…”-Aktaran,Nihat EDİZDOĞAN,Erhan GÜMÜŞ, Vergi Afları\r\nve Türkiyede Vergi Aflarının Değerlendirilmesi\r\n\r\nHünkar GÜLER ,Türkiye’de Vergi Aflarının Vergi Gelirleri Üzerindeki Etkisinin Olay Analiziyle Ölçülmesi\r\n,\r\n\r\nMutluer Kamil (1979), Vergi Ceza Hukuku-Aktaran, Yrd.Doç.Dr. Veli KARGI, Türkiyede Vergi Aflarının\r\nVergi Gelirlerine Etkisi\r\n\r\nÖzbek, F.R. (2014). Vergi Afları ve Yansımaları-Aktaran, Ercan YALMAN,Türkiyede Çıkarılan Vergi\r\nAflarının Nedenleri ve 6736 Sayılı Kanunun Mali Yönden İncelenmesi\r\n\r\nVeli KARGI, Veli, Cihan Yüksel, Türkiye’de Vergi Aflarının Vergi Adaleti ve Mükellefler Üzerine Etkileri\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ AFLARININ GEREKÇELERİ VE ÖZELLİKLERİ','','publish','closed','open','','vergi-aflarinin-gerekceleri-ve-ozellikleri','','','2020-11-11 13:42:12','2020-11-11 10:42:12','',0,'http://www.davavergi.com/?p=573',0,'post','',0),
(574,1,'2020-11-07 08:27:38','2020-11-07 05:27:38','vergi af gerekçe','vergi af gerekçe','vergi af gerekçe','inherit','closed','closed','','vergi-af-gerekce','','','2025-01-09 14:06:20','2025-01-09 11:06:20','',573,'http://www.davavergi.com/wp-content/uploads/2020/11/vergi-af-gerekçe.jpg',0,'attachment','image/jpeg',0),
(586,1,'2020-11-19 12:41:53','2020-11-19 09:41:53','<h2></h2>\r\n<h2>\r\nDanıştay Vergi Dava Daireleri Kurulu Karar Özeti: Asıl borçlu tüzel kişiliğin vergi borçlarını yapılandırmasıyla yeni bir hukuki durum ortaya çıkacağı için eski kanuni temsilcinin ödenmeyen borçlar nedeniyle ödeme emriyle takibi hukuka uygun değildir.</h2>\r\n<h2>\r\nDanıştay Vergi Dava Daireleri Kurulu\'nun 28/02/2018 tarih ve E:2018/36, K:2018/111 sayılı ONAMA kararı:</h2>\r\nAdana 2.Vergi Mahkemesinin 8.9.2017 gün ve E:2017/751, K:2017/762 sayılı kararında; \"Dosyanın incelenmesinden, davacının 26.6.2003 tarihli genel kurul kararıyla ....Köyü Kalkındırma Kooperatifinin yönetim kurulu üyeliğine bir yıl süre ile seçildiği, 30.6.2004, 29.6.2005 ve 28.6.2006 tarihinde seçilen yönetim kurullarında yer almadığı, 27.6.2007 tarihli genel kurul kararıyla bir yıl süreli yönetim kurulu üyeliğine seçildiği, 30.6.2008 tarihinden sonra davacının yönetim kurulu üyesi olarak görev yapmadığı, bu arada, yönetim kurulu başkanı olan B.Ö.\'nün 12.4.2011 tarihli başvurusu üzerine kooperatifin tüm vergi borçlarının 6111 sayılı kanunun 2\'nci maddesi uyarınca yapılandırıldığı, takside bağlanan borçların vadesinde ödenmemesi üzerine şirketten tahsil imkanı bulunmadığından bahisle davacı adına müteselsil sorumlu sıfatıyla dava konusu ödeme emrinin düzenlendiği anlaşılmıştır.\r\nYukarıda değinildiği üzere, 6111 sayılı Yasanın 2\'nci maddesi uyarınca yapılandırma sonucu kooperatife ait kamu alacaklarına ilişkin yeni bir hukuki durum ortaya çıkmış olup yapılandırma sırasında borçlu kooperatifle ilişkisi bulunmayan davacının söz konusu borçlar nedeniyle sorumlu tutularak adına düzenlenen ödeme emriyle takibe alınmasında hukuka uygunluk görülmemiştir.\"','HER VERGİ YAPILANDIRMASI YENİ VERGİ İHTİLAFLARINA SEBEP OLUR','','publish','closed','open','','her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur','','','2020-11-19 12:41:53','2020-11-19 09:41:53','',0,'http://www.davavergi.com/?p=586',0,'post','',0),
(578,1,'2020-11-16 10:42:01','2020-11-16 07:42:01','&nbsp;\r\n<h2>VERGİ AFFI MI? VERGİ BARIŞI MI? VERGİ YAPILANDIRMASI MI?</h2>\r\n<h2>7256 SAYILI  KANUN KAPSAMINDA VERGİ YAPILANDIRMASI VE DİKKAT EDİLECEK HUSUSLAR NELERDİR?</h2>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\nVergi affı, vergi barışı ya da vergi yapılandırması aslında birbirinden farklı konuları ifade eden ancak aynı anlamda kullanılan üç kelime. Sebeplerini aşağıda izah edeceğiz ancak öncelikle bizim tercihimizin “vergi yapılandırması” olduğunu belirtmek isteriz.\r\n\r\nBarış savaş olan iki taraf arasında varılan mutabakatı ifade eden bir kelime olduğu ve mükelleflerle vergi idaresi arasında bir savaş olamayacağı için öncelikle vergi barışı kavramını kullanmaktan kaçınıyoruz. Af ise daha çok ceza hukukunda kullanılan ve suçlular için getirilen yeni bir hukuki durumu ifade etmekte olduğu, aslında vergisel anlamda kesin bir af olmadığı için de vergi affı kavramını tercih etmiyoruz.\r\n\r\nVergi yapılandırmasını ise, mükellefle vergi idaresi arasında kesinleşmiş veya henüz kesinleşmemi olan belli bir vergi borcunun yasada öngörülen şartlarda takside bağlanması ve bazı kamu alacaklarının tahsilinden vazgeçilmesi sonucunu doğuran mükellef ve vergi idaresi arasında yeni bir hukuki durum doğuran işlem olarak ifade edebiliriz.\r\n<h2>VERGİ YAPILANDIRMALARININ VERGİ İDARESİ YÖNÜNDEN KAYIP VE KAZANÇLARI</h2>\r\nHemen hemen her Maliye Bakanı göreve geldiği zaman kesinlikle vergi yapılandırmasına gidilmeyeceğini mükelleflerin vergiye ilişkin ödevlerini zamanında yerine getirmeleri gerektiğini ifade eder. Ancak gelin görün ki her dönemde vergi yapılandırmaları gündeme gelmektedir.\r\nVergi yapılandırma beklentisinin vergi idaresi açısından en zararlı sonucu mükelleflerin vergilerini zamanında ödememeleri konusunda bir beklenti içine girmeleridir. Vergi yapılandırması gündeme geldiği zaman mükellefler tahakkuk eden vergilerini ödememeyi tercih ederler. Sık sık vergi yapılandırmalarına başvurulması mükellefleri beklenti içine sokarak mevcut vergi borçlarını ertelemelerine sebep olur. Vergiye uyum zorlaşır.\r\nVergi yapılandırmalarının sürekli değil de belli bir aralıkla yapılmasının faydalı yanları da bulunmaktadır. Vergi yapılandırması ile ihtilaflı olan veya sürüncemede olan bir kısım kamu alacağından tahsilat imkanı doğar ve hazineye gelir kaydedilir.\r\nKuşkusuz vergi yapılandırmalarının zamanlaması da çok önemlidir. Bizce vergiler için geçerli olan beş yıllık zamanaşımı süresi dikkate alınarak hem vergi davalarının azaltılması, hem sürünceme de kalan kamu alacaklarının tahsil edilebilmesi hem de mükelleflerin temiz bir sayfa açabilmeleri için beş yılda bir vergi yapılandırma yasalarının çıkartılması uygun olacaktır.\r\n<h2>VERGİ YAPILANDIRMASININ MÜKELLEF AÇSINDAN FAYDA VE ZARARLARI</h2>\r\nBirçok vergi mükellefinin gözü vergi yapılandırmasında. Aslında bir kısım mükellefler bu konuda oldukça bilinçliyken bazılarının bilinçsiz olduğunu görüyoruz.\r\nBazı mükellefler vergi yapılandırması dendiği zaman vergi affı olacağını sanmakta. Sanki bütün vergi ve bunlara bağlı feri alacakların silineceğini düşünüyor. Oysa ki böyle bir durum yok. Vergi yapılandırmasıyla sadece vergi borçları belli bir ödeme planına bağlanıyor.\r\n\r\nVergi yapılandırmalarının vergi mükellefleri açısından en önemli faydası birikmiş vergi ve cezaların belli bir ödeme planına bağlanarak ödenmesine imkan verdiği için ticari anlamda bir kolaylık sağlamaktadır. Ayrıca eğer dava aşamasında olan vergi uyuşmazlıklarının da sonuçlandırılmasıyla birlikte işletmeler gelecek açısından daha belirgin bir sürece girerler.\r\n\r\nBu aşama da şunu özellikle vurgulamak isteriz ki şayet vergi yapılandırması yapıldıktan sonra vergi taksitleri süresinde ödenecek ve yapılandırma şartları ihlal edilmeyecekse vergi yapılandırmaları mükelleflerin lehine sonuç doğurur. Ancak vergi borçları yapılandırıldıktan sonra birkaç taksit ödenip, yapılandırma şartları ihlal edilerek yapılandırmanın bozulması ki -birçok mükellef için böyle durumlar olduğu geçmiş uygulamalardan görülmüştür- söz konusu olacaksa bu tür mükellefler için vergi yapılandırmasını tavsiye etmiyoruz.\r\n\r\nÇünkü yapılandırma başvurusu yapılmasıyla birlikte 6183 sayılı Yasadan kaynaklı tahsil zamanaşımı süresi kesilmektedir.\r\n<h2>7256 SAYILI YAPILANDIRMA KANUNUNDA VERGİLER KAPSAMINDA NELER VAR?</h2>\r\n- 213 sayılı Vergi Usul Kanunu kapsamına giren; 31/8/2020 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, 2020 yılına ilişkin olarak 31/8/2020 tarihinden (bu tarih dâhil) önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, 31/8/2020 tarihinden (bu tarih dâhil) önce yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları, bu bentler dışında kalan ve 21/7/1953 tarihli ve 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında takip edilen asli ve fer’i amme alacakları,\r\n\r\n- 6183 sayılı Kanun hükümlerine göre takip edilen gümrük vergileri, idari para cezaları, faizler, gecikme faizleri, gecikme zammı alacakları,\r\n\r\n- Belediyelerin; 213 sayılı Kanun kapsamına giren ve 31/8/2020 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, bunların dışında kalan ve 6183 sayılı Kanun kapsamında takip edilen ve vadesi 31/8/2020 tarihinden (bu tarih dâhil) önce olduğu hâlde bu Kanunun yayımı tarihi itibarıyla ödenmemiş bulunan asli ve fer’i amme alacakları,\r\n\r\nhakkında 7256 sayılı Kanun hükümleri uygulanabilecektir.\r\n\r\nBu Kanun, yukarıdaki fıkralar kapsamına giren kesinleşmiş alacaklar ve bazı alacakların yapılandırılmasına ilişkin hükümler ile bazı kanunlarda değişiklik yapılmasına ilişkin hükümleri kapsar.\r\n<h2>VERGİ YAPILANDIRMASI HANGİ DÖNEMLERİ KAPSAYACAK?</h2>\r\n213 sayılı Vergi Usul Kanunu kapsamına giren,\r\nve 31/8/2020 tarihinden (bu tarih dâhil) önceki dönemlere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamlarını kapsamaktadır.\r\n<h2>KESİNLEŞMİŞ VERGİ ALACAKLARINDA UYGULAMA</h2>\r\n1- Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının tamamı ile bunlara bağlı gecikme faizi ve gecikme zammı gibi fer’i amme alacakları yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla vergilere bağlı gecikme faizi ve gecikme zammı gibi fer’i amme alacakları ile asla bağlı olarak kesilen vergi cezaları ve bu cezalara bağlı gecikme zamlarının tamamının tahsilinden vazgeçilmektedir.\r\n2- Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan ve bir vergi aslına bağlı olmaksızın kesilmiş vergi cezaları ile iştirak nedeniyle kesilmiş vergi cezalarının %50’si ve bu tutara gecikme zammı yerine, bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; ödenmemiş alacağın sadece gecikme zammından ibaret olması hâlinde gecikme zammı yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın, bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla cezaların kalan %50’sinin ve bu cezalara bağlı gecikme zamlarının tamamının tahsilinden vazgeçilmektedir.\r\n<h2>MÜCBİR SEBEP NEDENİYLE ERTELEMELER KAPSAM DIŞI</h2>\r\nBu Kanun kapsamına giren dönemlere ilişkin olup bu Kanunun yayımı tarihi itibarıyla 213 sayılı Kanunun 15 inci maddesine göre mücbir sebep hâli ilan edilmesi nedeniyle beyanname verme ve ödeme süresi ertelenen vergilerden, ödeme süresinin son günü 2020 yılının Ekim, Kasım veya Aralık ayına tekabül edecek şekilde belirlenenler hakkında bu Kanun hükümleri uygulanmaz.\r\n<h2>MTV KOLAYLIĞI</h2>\r\nBu Kanun kapsamında ödenecek olan motorlu taşıtlar vergisi ve bu vergiye bağlı gecikme faizi ve gecikme zammı yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar uygulanır.\r\n<h2>YARGI KARARIYLA KESİNLEŞEN ANCAK MÜKELLEFE TEBLİGAT YAPILMAYAN ALACAKLAR</h2>\r\nBu Kanunun kapsadığı dönemlere ilişkin olup bu Kanunun yayımı tarihi itibarıyla yargı kararı ile kesinleştiği hâlde mükellefe ödemeye yönelik tebligatın yapılmadığı alacaklar için mükelleflerce bu Kanunda öngörülen süre ve şekilde başvuruda bulunulması koşuluyla bu alacaklar da bu madde kapsamında yapılandırılır. Bu hüküm kapsamına giren alacaklar için ayrıca tebligat yapılmaz ve alacakların vade tarihi olarak Kanunun yayımı tarihi kabul edilir. Bu kapsamda yapılandırılan tutarların bu Kanunda öngörülen süre ve şekilde ödenmemesi hâlinde de vade tarihinde değişiklik yapılmaz.\r\n<h2>YAPILANDIRMADAN YARARLANMAK İÇİN NE ZAMANA KADAR BAŞVURULMALI?</h2>\r\nKanun hükümlerinden yararlanmak isteyen borçluların;\r\n- 31/12/2020 tarihine kadar (bu tarih dâhil) ilgili idareye başvuruda bulunmaları,\r\n- Hazine ve Maliye Bakanlığına, Ticaret Bakanlığına, il özel idarelerine, belediyelere ve YİKOB’lara bağlı tahsil dairelerine ödenecek tutarların ilk taksitini 31/1/2021 tarihine kadar (bu tarih dâhil), diğer taksitlerini ise bu tarihleri takip eden ikişer aylık dönemler hâlinde azami onsekiz eşit taksitte ödemeleri, şarttır.\r\n<h2>PEŞİN ÖDEME AVANTAJI</h2>\r\nHesaplanan tutarların tamamının ilk taksit ödeme süresi içerisinde peşin olarak ödenmesi hâlinde katsayı uygulanmaz ve Fer’i alac bu Kanun kapsamında yapılandırılan idari para cezalarından %25 indirim yapılır.\r\n\r\n18 TAKSİTE KADAR ÖDEME İMKANI\r\nHesaplanan tutarların taksitle yapılacak ödemelerinde ilgili maddelere göre belirlenen tutar;\r\n1. Altı eşit taksit için (1,045),\r\n2. Dokuz eşit taksit için (1,083),\r\n3. On iki eşit taksit için (1,105),\r\n4. On sekiz eşit taksit için (1,15),\r\nKatsayısı ile çarpılır ve bulunan tutar taksit sayısına bölünmek suretiyle ikişer aylık dönemler hâlinde ödenecek taksit tutarı hesaplanır.\r\nSpor kulüplerince ikişer aylık dönemler hâlinde azami otuz altı eşit taksitte ödenebilir.\r\n\r\n&nbsp;\r\n<h2>YAPILANDIRMANIN BOZULMAMASI İÇİN İLK İKİ TAKSİDİ SÜRESİNDE ÖDEMEK ŞART</h2>\r\nİlk iki taksitin süresinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde bu Kanun hükümlerinden yararlanma hakkı kaybedilir.\r\n<h2>YAPILANDIRMA BOZULURSA TAKİP İŞLERİ KALDIĞI YERDEN DEVAM EDER</h2>\r\nKanun kapsamında yapılandırıldığı hâlde bu Kanunda öngörülen süre ve şekilde ödenmeyen alacakların yapılandırma öncesi türü ve vadesi dikkate alınarak takip işlemleri ilgili mevzuat kapsamında yapılır ve bu Kanunun yayım tarihinden önce başlamış olan takip işlemleri geçerliliğini koruyarak kaldığı yerden devam eder.\r\n\r\n&nbsp;\r\n<h2>YAPILANDIRILAN BORÇLARA YENİDEN YAPILANDIRMA</h2>\r\n11/5/2018 tarihli ve 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanuna göre yapılandırılan ve bu Kanunun yayımlandığı tarih itibarıyla anılan Kanun kapsamında ödemeleri devam eden alacaklar açısından, borçlular talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilir.\r\n<h2>HACİZLER ÖDEME NİSBETİNDE KALDIRILACAK</h2>\r\nBu Kanuna göre ödenecek alacaklarla ilgili olarak, tatbik edilen hacizler yapılan ödemeler nispetinde kaldırılır ve buna isabet eden teminatlar iade edilir.\r\n<h2>YAPILANDIRMADAN YARARLANMAK İÇİN DAVA AÇILMAMASI VEYA AÇILAN DAVADAN VE KANUN YOLLARINDAN VAZGEÇİLMESİ GEREKİR</h2>\r\nDavadan vazgeçme dilekçeleri ilgili tahsil dairesine verilir ve bu dilekçelerin tahsil dairelerine verildiği tarih, ilgili yargı merciine verildiği tarih sayılarak dilekçeler ilgili yargı merciine gönderilir.\r\n<h2>KÜÇÜK MİKTARLI ALACAKLARIN TAHSİLİNDEN VAZGEÇİLİYOR</h2>\r\nHazine ve Maliye Bakanlığına bağlı tahsil dairelerince takip edilmekte olan ve vadesi 31/12/2014 tarihinden (bu tarih dâhil) önce olduğu hâlde bu Kanunun yayımı tarihi itibarıyla ödenmemiş olan ve 6183 sayılı Kanun kapsamına giren her bir alacağın türü, dönemi, asılları ayrı ayrı dikkate alınmak suretiyle tutarı 100 Türk lirasını aşmayan asli alacakların ve tutarına bakılmaksızın bu asıllara bağlı fer’i alacakların, aslı ödenmiş fer’i alacaklardan tutarı 200 Türk lirasını aşmayanların tahsilinden vazgeçilir.\r\n<h2>YAPILANDIRMA ŞARTLARININ İHLALİ</h2>\r\nBu Kanun kapsamına giren alacakların altıncı fıkrada belirtilen şekilde tamamen ödenmemiş olması hâlinde borçlular, ödedikleri tutarlar kadar bu Kanun hükümlerinden yararlanırlar. Kanun kapsamında yapılandırıldığı hâlde bu Kanunda öngörülen süre ve şekilde ödenmeyen alacakların yapılandırma öncesi türü ve vadesi dikkate alınarak takip işlemleri ilgili mevzuat kapsamında yapılır ve bu Kanunun yayımı tarihinden önce başlamış olan takip işlemleri geçerliliğini koruyarak kaldığı yerden devam eder.\r\n<h2>7256 SAYILI YASA DİĞER YAPILANDIRMA KANUNLARINDAN FARKLI OLARAK MATRAH ARTIRIMINI KAPSAMA ALMADI</h2>\r\nMükelleflerin birçoğu vergi zamanaşımı süresi dikkate alınarak geçmiş dönemler için matrah artırımı yapılması ve bu dönemlerin inceleme dışında bırakılmasını umut etmişti. Kamuoyunda da bu konuda talepler oldu ama siyasi irade çeşitli saiklerle matrah artırımını yasa kapsamına almamıştır.\r\n<h2>HER VERGİ YAPILADIRMASI/AFFI DÜZENLEMELERİ YENİ VERGİ İHTİLAFLARINA SEBEP OLUR</h2>\r\nVergi yapılandırma kanunlarının bir amacı da mevcut vergi ihtilaflarının ve vergi davalarının sonlandırılmasıdır. Ancak, her vergi yapılandırma düzenlemeleri kendilerine has vergisel uyuşmazlıklara da sebep olmuştur. Bunlara örnek verecek olursak:\r\nDanıştay 4. Daire\r\nTarih : 11.09.2018\r\nEsas No : 2014/9078\r\nKarar No : 2018/7364\r\n6111 s. K\r\n<h3>DEVİR ALINAN ŞİRKETİN VERGİ BORÇLARININ YAPILANDIRILMASI</h3>\r\nDevir alınan şirketin vergi borçlarının da 6111 sayılı Kanun kapsamında yapılandırılması gerektiği hk.\r\nİstemin Özeti: Davacı şirketin 05.10.2005 tarihinde devraldığı ... Turizm Tatil Hizmetleri A.Ş. ait 2004 yılına ait vergiler ile hesaplanan gecikme zammı borcunun 6111 sayılı Kanun uyarınca yapılandırılması için yapılan başvurunun reddine dair 09.12.2013 tarih ve 41790 sayılı işlemin iptali istemiyle dava açılmıştır. Vergi Mahkemesinin kararıyla; vergi borcu bulunan ... Turizm Tatil Hizmetleri A.Ş’nin tüm aktif ve pasifiyle birlikte kül halinde davacı şirkete devredildiği ve 05.10.2005 tarihinde yayımlanan Türkiye Ticaret Sicil Gazetesi’nde de ilan edildiği, davacı şirketin, bu ilan ile de tüzel kişiliği sona eren ve bütün aktif ve pasifleri ile birlikte devredilen sözü edilen şirketin külli halefi olduğu, dolayısıyla bu vergilerden de sorumlu olduğunun anlaşıldığı, davalı idarece sehven yapılandırma kapsamına dahil edilmeyen vergi borcunun, 6111 sayılı Kanun kapsamında değerlendirilerek yapılandırılması hakkaniyet gereği iken, davacının başvurusunun reddine dair işleminde hukuka uyarlık bulunmadığı gerekçesiyle davanın kabulüne karar verilmiştir.\r\n\r\nDanıştay Vergi Dava Daireleri Kurulu\r\nTarih : 15.05.2009\r\nEsas No : 2008/620\r\nKarar No : 2009/212\r\n<h3>VERGİ BARIŞI KANUNU KAPSAMINDA KDV ARTIRIMI YAPAN MÜKELLEF HAKKINDA YÜKLENİLEN KDV YÖNÜNDEN TARHİYAT YAPILABİLECEĞİ</h3>\r\nMükellefin gerçekten bir emtia teslim edilmeksiniz düzenlendiği saptanan faturaları kayıtlarına dahil ederek, yüklenmediği KDV’yi indirim konusu yapması nedeniyle salınan vergi ziyaı cezalı KDV’ye karşı açılan davanın; 213 sayılı VUK ve 3065 sayılı KDVK’nın 29 ve 34. maddelerine göre incelenerek sonuçlandırılması gerekirken, 4811 sayılı Vergi Barışı Kanunu’nun hesaplanan KDV’nin artırılmasına olanak tanıyan 8. maddesi ile ilgi kurularak, aynı madde ve 10. maddede saklı tutulan indirilebilir KDV hakkında da inceleme ve tarhiyat yapılamayacağı gerekçesiyle verilen tarhiyatın kaldırılması yolundaki ısrar kararında isabet bulunmadığı hk.\r\n\r\nYEDİNCİ DAİRE\r\nTarih 14.10.2004\r\nEsas No 2004/1600\r\nKarar No 2004/2445\r\n\r\n4811 Sayılı Yasanın Yürürlük Tarihinden Önce Ödenen vergi Ve Cezaların Bu Kanunun Kapsamında İade Edilebilmeleri İçin, Öncelikleödemenin Davası Devam Eden Tarhiyatlara Karşılık Olması Gerektiği; Danıştay\'da temyız Safhasında Bulunan Davaların Vergi Mahkemesinde Açılan Davaların Devamıniteliğinde Olduğundan; Davadan, Vergi Mahkemesinde Devam Ederken Veyadanıştayda Temyiz Aşamasında İken Vazgeçilmesi Arasında Fark Bulunmadığı Hk.\r\n<h2>SONUÇ</h2>\r\nBirçok felaketin yaşandığı 2020 yılının son günlerine geldiğimiz şu günlerde mükellefleri rahatlatmak amacıyla hazırlanan 7256 sayılı vergi ve diğer alacakların yapılandırmasına dair yasa yayımlanarak yürürlüğe girmiştir.\r\nVergi mükellefi gerçek ve tüzel kişilerin, kesinleşmiş vergi borcu olanların, vergisel ihtilaflar nedeniyle davaları vergi mahkemelerinde devam edenlerin 7256 sayılı Yasa hükümlerini titizlikle dikkate alarak adım atmalarını tavsiye ediyoruz.\r\nMevcut borçların durumu, borçların ödenebilme kapasiteleri, tahsil zamanaşımı hükümleri, teminat ve kamu haczi durumları, vergi davalarından feragata ilişkin hükümler gibi birçok stratejinin birlikte değerlendirilerek mükellefler için en doğru tercihlerin yapılması gerekiyor.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ YAPILANDIRMA DÜZENLEMESİ KABUL EDİLDİ','','publish','closed','open','','vergi-yapilandirma-duzenlemesi-kabul-edildi','','','2020-11-16 10:58:31','2020-11-16 07:58:31','',0,'http://www.davavergi.com/?p=578',0,'post','',0),
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(589,1,'2020-11-29 12:23:33','2020-11-29 09:23:33','<h2>MESLEK MENSUBUNUN SORUMLULUĞU</h2>\r\nİncelenen dosyada, asıl mükellef hakkında düzenlenen vergi tekniği raporunda davacı ile ilgili olarak yalnızca ilgili dönem beyannamelerinin davacı tarafından elektronik ortamda verilmiş olması eleştiri konusu yapılmış olup başkaca bir tespit ve değerlendirmeye yer verilmemiştir. Davacı hakkında düzenlenen sorumluluk raporunda da Vergi Usul Kanunu\'nun mükerrer 227. maddesinde belirtildiği şekliyle davacının ziyaa uğratılan vergi nedeniyle müşterek ve müteselsil sorumluluğu bulunduğu değerlendirmesi yapılmıştır.\r\n\r\nTüm bu hususların değerlendirilmesinden, serbest muhasebecilik faaliyetinde bulunan davacının, 2008 yılının muhtelif dönemlerine ilişkin beyannamelerini verdiği mükellefin sahte fatura düzenleme fiiline iştirak ettiğine ilişkin somut bir tespit bulunmadığından ve sahte fatura düzenleme fiilinin gerçekleşmesinden sonra anılan faturaların davacı tarafından beyannameye konu edilmesi tek başına iştirak fiilinin sabit olduğunu ispata yeterli olmadığından, adına kesilen cezada hukuki isabet bulunmadığı sonucuna ulaşılmıştır.\r\n<h2>( DANIŞTAY VERGİ DAVA DAİRELERİ KURULU 23.9.2020 2019/1854 E. , 2020/943 K.)</h2>','MESLEK MENSUPLARININ SORUMLULUĞUNA DAİR DANIŞTAY KARARI','','publish','closed','open','','meslek-mensuplarinin-sorumluluguna-dair-danistay-karari','','','2020-11-29 12:23:33','2020-11-29 09:23:33','',0,'http://www.davavergi.com/?p=589',0,'post','',0),
(590,1,'2020-11-29 12:23:08','2020-11-29 09:23:08','MESLEK MENSUBUNUN SORUMLULUĞU','MESLEK MENSUBUNUN SORUMLULUĞU','MESLEK MENSUBUNUN SORUMLULUĞU','inherit','closed','closed','','meslek-mensubunun-sorumlulugu','','','2025-01-09 14:06:39','2025-01-09 11:06:39','',589,'http://www.davavergi.com/wp-content/uploads/2020/11/MESLEK-MENSUBUNUN-SORUMLULUĞU.jpg',0,'attachment','image/jpeg',0),
(592,1,'2020-12-09 20:42:17','2020-12-09 17:42:17','<h2>7256 SAYILI YAPILANDIRMA KANUNU KAPSAMINA GİREN KESİNLEŞMİŞ VERGİ BORÇLARI NELERDİR? NASIL TESPİT EDİLİR?</h2>\r\n7256 sayılı Bazi Alacaklarin Yeniden Yapilandirilmasi ile Bazi Kanunlarda Değişiklik Yapilmasi Hakkinda Kanun 17.11.2020 tarihli Resmi Gazete’de yayınlanarak yürürlüğe girmiştir.\r\n7256 sayılı Kanunda, önceki vergi barışı ve vergi yapılandırma düzenlemelerinden farklı olarak matrah artırımı, stok affı, kesinleşmemiş alacaklara yönelik yapılandırma yapılması gibi düzenlemelere yer verilmemiştir.\r\n\r\nYasada yer alan hükümden de anlaşılacağı üzere, Kanun, 213 sayılı Vergi Usul Kanunu kapsamına giren kesinleşmiş alacaklar ve bazı alacakların yapılandırılmasına ilişkin hükümleri kapsamaktadır.\r\nYazımızda, diğer alacaklara ilişkin düzenlemeler ile vergi yasalarında yapılan diğer değişiklikler inceleme dışı tutulmuş sadece kesinleşmiş alacaklar konusu irdelenmeye çalışılmıştır.\r\n<h2>Yapılandırma Hükümlerinden Yararlanabilmek İçin Dava Açılmaması, Açılan Davadan Vazgeçilmesi ve Kanun Yollarına Başvurulmaması Gerektiği</h2>\r\n7256 sayılı Kanunun 2 nci maddesinin altıncı fıkrasında, bu Kanunun kapsadığı dönemlere ilişkin olup (31.8.2020), Kanunun yayımı tarihi (17.11.2020) itibarıyla yargı kararı ile kesinleştiği halde mükellefe ödemeye yönelik tebligatın yapılmadığı alacaklar için mükelleflerce bu Kanunda öngörülen süre ve şekilde başvuruda bulunulması koşuluyla bu alacakların da bu Kanun hükümlerinden yararlandırılacağı, bu hüküm kapsamına giren alacaklar için ayrıca tebligat yapılmayacağı ve alacakların vade tarihi olarak Kanunun yayımı tarihinin kabul edileceği, bu kapsamda yapılandırılan tutarların Kanunda öngörülen süre ve şekilde ödenmemesi hâlinde de vade tarihinde değişiklik yapılmayacağı hükme bağlanmıştır.\r\n7256 sayılı Kanunun 3/13. maddesinde “a) Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve ilgili maddeler uyarınca dava açmamaları veya açılan davalardan vazgeçmeleri ve kanun yollarına başvurmamaları gereken borçluların, bu Kanun hükümlerinden yararlanabilmeleri için ilgili maddelerde belirlenen başvuru sürelerinde, yazılı olarak bu iradelerini belirtmeleri şarttır. Borçlularca, bu Kanun hükümlerinden yararlanılmak üzere davadan vazgeçilmesi hâlinde idarece de ihtilaflar sürdürülmez.\r\nb) Davadan vazgeçme dilekçeleri ilgili tahsil dairesine verilir ve bu dilekçelerin tahsil dairelerine verildiği tarih, ilgili yargı merciine verildiği tarih sayılarak dilekçeler ilgili yargı merciine gönderilir. Hazine ve Maliye Bakanlığına bağlı tahsil dairelerince tahsili gerektiği hâlde tahakkuku diğer kamu idarelerince yapılan alacaklara ilişkin ilgili kamu idaresi aleyhine açılmış davalardan vazgeçme dilekçelerinin verileceği idari mercii belirlemeye Hazine ve Maliye Bakanlığı yetkilidir.\r\nc) Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve açtıkları davalardan vazgeçen borçluların bu ihtilaflarıyla ilgili olarak karar tarihine bakılmaksızın bu Kanunun yayımı tarihinden sonra tebliğ edilen kararlar uyarınca işlem yapılmaz.\r\nç) Bu Kanun hükümlerinden yararlanılmak üzere vazgeçilen davalarda verilen kararlar ile hükmedilen yargılama gideri, avukatlık ücreti ve fer’ileri talep edilmez ve bu alacaklar için icra takibi yapılamaz. Vazgeçme tarihinden önce ödenmiş olan yargılama giderleri ve avukatlık ücretleri geri alınmaz.” Düzenlemesi yer almıştır.\r\n<h2>Kesinleşmiş Vergi Alacakları Nelerdir?</h2>\r\nKanun kapsamında yapılandırılacak alacakların, Kanunun yayımı tarihi itibarıyla (bu tarih dâhil) yani 17.11.2020 tarihi itibariyle kesinleşmiş olması gerekmektedir.\r\nTDK sözlüğüne göre tahakkuk kelimesinin dilimizdeki karşılığı gerçekleşme, yerine gelme anlamına gelmektedir. Vergi hukukumuzda tahakkuk ise bir verginin ödenmesi gereken aşamaya geldiğini ifade eder. Tahakkuk bazı durumlarda kesinleşmeyi de ifade ederken her tahakkuk kesinleşme anlamında değildir.\r\nBir verginin kesinleştiğinden bahsedebilmek için vergilendirme süreciyle ilgili adli ve idari aşamaların sona ermiş olması gerekmektedir. Kesinleşme kavramı vergi hukukumuzda kullanılmamaktadır. Kesinleşme yerine verginin tahakkuku vadesi ve ödenmesi kavramları yer almaktadır.\r\nKonuyla ilgili olarak yayınlanan 1 Seri No.lu Genel Tebliğle bir kısım açıklamalar yapılmıştır.\r\n<h2>Beyan Üzerine Verginin Tahakkuku ve Kesinleşmesi</h2>\r\n213 sayılı Vergi Usul Kanunun 22. Maddesinde, verginin tahakkuku, tarh ve tebliğ edilen bir verginin ödenmesi gereken bir safhaya gelmesi olarak tanımlanmıştır. Aynı Kanunun 25. maddesinde ise, vergi kanunlarına göre beyan üzerinden alınan vergilerin \"Tahakkuk fişi\" ile tarh ve tahakkuk ettirileceği kurala bağlanmıştır. Tahakkuk üzerine vergi vadesinde kesinleşmiş olur.\r\n<h2>İhtirazi Kayıtla Verilen Beyannamelerde Kesinleşme</h2>\r\nTürk Vergi Sistemi temel olarak beyan esasına dayalıdır. VUK’nun 378. Maddesi uyarınca da, mükellefler kendi beyanlarına karşı dava açamazlar. Bunun tek istisnası ise, ihtirazi kayıtla verilen beyanlardır. İYUK’nun 27\'nci maddesinde \"..ihtirazi kayıtla verilen beyannameler üzerine yapılan işlemlerle tahsilat işlemlerinden dolayı açılan davalar, tahsil işlemini durdurmaz.\" hükmü yer almaktadır. Bu hüküm, aynı zamanda ihtirazi kayıtla verilen beyannamelere dava açılabileceğini hükme bağlamıştır. Danıştay içtihatlarıyla da, idarenin zorlayıcı bir yazısı üzerine ihtirazi kayıtla ve düzeltme beyannamesi verilerek açılan vergi davalarının vergi yargısında görülebileceği ancak pişmanlıkla verilen beyannamelere istinaden dava açılamayacağı kabul edilmiştir.\r\n7256 sayılı Kanunun yayımlandığı 17/11/2020 tarihi itibarıyla (bu tarih hariç) pişmanlık hükümlerine göre tahakkuk eden ve 15 günlük ödeme süresi henüz geçmemiş olan alacaklar için Kanun hükümlerinden yararlanılabilecektir. Bu takdirde, pişmanlık zammı yerine Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları kullanılarak Yİ-ÜFE tutarı hesaplanacaktır.\r\n\r\nBeyanname ile beyan edilen vergiler beyan edildiği tarihte tahakkuk fişine istinaden kesinleşmektedirler. İhtirazi kayıtla verilen beyannameler üzerine tahakkuk eden vergilerin dava konusu yapılması hâlinde bu vergiler henüz kesinleşmemiştir. Ancak, 7256 sayılı Kanunun 2 nci maddesinin üçüncü fıkrasının (a) bendine istinaden bu durumdaki vergilerin de Kanun hükmüne göre yapılandırılması mümkün bulunmaktadır.\r\n\r\nKanunun yayımı tarihi itibarıyla ihtirazi kayıtla beyan edilmiş ancak ödenmemiş vergiler dava konusu yapılıp yapılmadığına bakılmaksızın Kanun kapsamında yapılandırılacaktır. Bu takdirde, ihtilafa ilişkin yargı mercilerince verilmiş kararlar dikkate alınmadan mükelleflerin beyanı üzerine tahakkuk eden tutar esas alınarak Kanun hükmünden yararlanılacaktır.\r\n<h2>İkmalen ve Resen Yapılan Cezalı Tarhıyatlarda Kesinleşme</h2>\r\nİkmalen ve resen yapılan cezalı tarhıyatlarda ise vergi ceza ihbarnamelerinin mükelleflere tebliği üzerine mükellefler için seçimlik bazı yollar vardır.\r\nBunlar 30 gün içinde vergi mahkemesinde vergi davası açılması, mükellefin uzlaşma talebinde bulunması, indirim talebinde bulunulması olarak sayılabilir.\r\n<h2>Uzlaşma Halinde Verginin Kesinleşmesi</h2>\r\n7256 sayılı Kanunun yayımlandığı 17/11/2020 tarihi itibarıyla (bu tarih dâhil) 213 sayılı Kanunun gerek uzlaşma gerekse tarhiyat öncesi uzlaşma hükümlerinden yararlanılarak uzlaşma sağlanmış ancak ödeme süresi henüz geçmemiş borcu olan mükellefler, uzlaşma sonucu tahakkuk eden vergi ve ceza tutarları ile hesaplanan gecikme faizleri dikkate alınarak Kanun hükümlerinden yararlanabileceklerdir.\r\n<h2>İndirim Talebinde Bulunulması Halinde Kesinleşme</h2>\r\n213 sayılı Kanun uyarınca kesilmiş olan vergi cezaları için anılan Kanunun 376 ncı maddesi hükmü uyarınca indirim talebinde bulunulan ancak, 7256 sayılı Kanunun yayımlandığı 17/11/2020 tarihi itibarıyla dava açma süresi geçmiş, dolayısıyla kesinleştiği halde ödeme süresi henüz geçmemiş bulunan alacaklar için indirimli ceza tutarları dikkate alınarak Kanun hükümlerinden yararlanılabilecektir.\r\n<h2>VUK’nun 379. Maddesi Kapsamında Kanun Yolundan Vazgeçme Durumu</h2>\r\nVUK’nun Kanun Yolundan Vazgeçme başlıklı 379. maddesinde “Vergi/ceza ihbarnamesine karşı süresinde açılan davalarda, vergi mahkemesince verilen istinaf yolu açık kararlar ile bölge idare mahkemesince verilen temyiz yolu açık kararlarda (Danıştayın bozma kararı üzerine verilen kararlar hariç) …. mükellef için geçerli olan kanun yoluna başvuru süresi içerisinde, dava konusu vergi ve/veya vergi cezalarının tümü için kanun yolundan vazgeçildiğine ilişkin dilekçenin ilgili vergi dairesine verilmesi şartıyla kanun yolundan vazgeçme dilekçesinin verildiği tarih itibarıyla başkaca bir işleme gerek kalmaksızın tahakkuk eder.” Hükmü yer almaktadır.\r\nBu durumda, Danıştayın bozma kararı üzerine verilen kararlar hariç vergi mahkemelerince verilen istinaf yolu açık kararlar ile bölge idare mahkemesince verilen temyiz yolu açık kararlarda kanun yolundan vazgeçildiğine ilişkin dilekçenin ilgili vergi dairesine verildiği tarih itibarıyla vergiler tahakkuk eder ve kesinleşir.\r\nBuna göre, Kanunun yayımı tarihi itibarıyla (bu tarih dâhil) 213 sayılı Kanunun 379 uncu maddesi hükmünden yararlanmak üzere kanun yolundan vazgeçme dilekçesini ilgili vergi dairesine vermiş olanların bu borçları da kesinleşmiş alacak olarak kabul edilecektir.\r\n\r\n7256 sayılı Kanun kapsamına tür ve dönem olarak girdiği halde varlığına ilişkin dava açılmış olan alacaklardan; anılan Kanunun yayımı tarihinden önce davadan tamamen feragat edilmiş ve feragate ilişkin mahkeme kararı ile kesinleşerek taraflardan birine tebliğ edilmiş olanlar, 7256 sayılı Kanunun yayımı tarihi itibarıyla vadesi geldiği halde ödenmemiş ya da ödeme süresi henüz geçmemiş alacak olması şartıyla, Kanundan yararlanabilecektir.\r\nBu durumda, feragat edilen davaya konu olan ve kapsama giren alacakların tamamı esas alınarak Kanun hükümlerinin tatbiki gerekecektir.\r\n213 sayılı Kanunun 379 uncu maddesine göre tahakkuk eden ve tahakkuk tarihinden itibaren bir aylık ödeme süresi 7256 sayılı Kanunun yayımı tarihi itibarıyla (bu tarih dâhil) geçmemiş olan alacakların bu Kanuna göre yapılandırılarak ödenmesi hâlinde, 213 sayılı Kanunun 379 uncu maddesinin ikinci fıkrasında yer verilen indirimler ayrıca uygulanır.\r\nAncak, 7256 sayılı Kanun hükümlerine göre yapılandırılan bu alacağın tamamının Kanunda öngörülen süre ve şekilde ödenmemesi hâlinde 213 sayılı Kanunun 379 uncu maddesinin ikinci fıkrasında yer alan indirim hükümlerinden yararlanılamayacağı tabiidir.\r\nKanunun yayımı tarihinden sonra 213 sayılı Kanunun 379 uncu maddesi hükmünden faydalanmak için vergi dairesine dilekçe verilmesi durumunda, bu madde kapsamında verilecek tahakkuklar Kanunun yayımı tarihinden sonra kesinleşmiş olacağından, bu alacakların 7256 sayılı Kanun kapsamında yapılandırılması mümkün bulunmamaktadır.\r\n<h2>Tarhıyat İşlemine Karşı Vergi Davası Açılması Hali</h2>\r\nKendisine vergi ve ceza ihbarnamesi tebliğ edilenler 30 gün içinde vergi mahkemesi nezdinde dava açmazlarsa bu vergiler tahakkuk eder ve kesinleşir. Şayet vergi mahkemesinde dava açarlarsa, vergi mahkemesince mükellef aleyhine karar verilmesi halinde vergi dairelerince düzenlenip tebliğ edilen iki no.lu ihbarname üzerine vergi tahakkuk eder. Bu aşamada tahakkuk eden vergiler ancak temyiz itiraz yoluna başvurulmaması veya temyiz ve itiraz istemlerinin reddi halinde kesinleşmektedir.\r\n7256 sayılı Kanunun 3 üncü maddesinin onüçüncü fıkrasının (a) bendinde, bu Kanun hükmünden yararlanmak isteyen borçluların Kanunda belirtilen şartların yanı sıra dava açmamaları, açılmış davalardan vazgeçmeleri ve kanun yollarına başvurmamalarının şart olduğu hükme bağlanmıştır.\r\nKanun kapsamına, alacağın varlığı hususunda ihtilaf olan alacaklar girmemekte olup, münhasıran kesinleşmiş alacaklar girdiğinden, bu Kanundan yararlanmak isteyen borçluların kesinleşmiş alacaklara ilişkin dava açmamaları, açılmış davalardan vazgeçmeleri (ihtirazi kayıtla verilen beyannameye konu alacaklar için Kanundan yararlanmak isteyenlerin alacağa ilişkin olarak açmış oldukları davalar dâhil) ve kanun yollarına başvurmamaları gerekmektedir. Bu nedenle, Kanun hükmünden yararlanmak isteyen borçluların bu yöndeki iradelerini başvuruları sırasında yazılı olarak belirtmeleri şarttır.\r\nİtiraz/istinaf incelemesi bölge idare mahkemesinde, temyiz incelemesi Danıştay’da devam eden vergi ve cezalara ilişkin tarhiyatlar, vergi mahkemesi kararının vergi dairesine tebliği üzerine tebliğ tarihi itibarıyla 213 sayılı Kanunun 112 nci maddesine göre gecikme faizi hesaplanarak “tahakkuk” ettirildiği halde, bir üst yargı merciinde yargılamanın devam etmesi nedeniyle bu alacakların “kesinleşmiş alacak” olarak değerlendirilmesi mümkün bulunmamaktadır.\r\nDolayısıyla, 7256 sayılı Kanunun yayımı tarihi itibarıyla, ilk derece yargı kararı üzerine tahakkuk ettiği halde yargılamanın devam etmesi nedeniyle kesinleşmemiş olan alacaklar Kanun kapsamına girmemektedir.\r\n<h2>Sonuç</h2>\r\nGörüldüğü üzere, 7256 sayılı Yapılandırma Kanunda, daha önceki vergi barışı ve vergi yapılandırma düzenlemelerinden farklı olarak sadece kesinleşmiş vergi borçlarının ödenmesi konusunda taksitlendirme ve bazı ceza ve faizlerin indirimine yönelik düzenlemekere yer verilmişken matrah artırımı, stok affı, kesinleşmemiş alacaklara yönelik yapılandırma yapılması gibi düzenlemelere yer verilmemiştir.\r\nDaha önceki tecrübelerimize dayanarak şunu söyleyebiliriz ki, her ne kadar vergi yapılandırma kanunları, mevcut vergisel ihtilafları azaltmak amacında olsa da, kendine has yeni vergi uyuşmazlıklarına sebep olabilmektedir. Örneğin, yapılandırma kapsamında olan ve olmayan alacaklar, hacizlerin kalkıp kalkmaması, asıl borçlu şirketle şirket ortağının sorumluluğuna yönelik ihtilaflar, yapılandırma şartlarının ihlal edilip edilmediği hususları gibi bir çok konu vergi uyuşmazlıklarına dolayısıyla yeni vergi davalarına sebep olabilecektir.\r\nTüm bu açıklamalarımız çerçevesinde, vergi mükelleflerinin kendilerine yönelik en avantajlı olan hukuki pozisyonu almaları, şayet vergi yapılandırması avantaj sağlıyorsa bundan yararlanmaları yoksa mevcut vergi davalarını devam ettirmeleri gerekecektir.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','7256 SAYILI YAPILANDIRMA KANUNU KAPSAMINA GİREN KESİNLEŞMİŞ VERGİ BORÇLARI NELERDİR? 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(625,1,'2021-01-11 23:51:30','2021-01-11 20:51:30','<h2>VERGİ HUKUKUNDA MÜKELLEFİYET\r\n“VERGİ MÜKELLEFİ VE VERGİ SORUMLUSU”</h2>\r\n<h2>Giriş</h2>\r\nKişiler ile idare arasında vergi kanunlarında düzenlenen vergilendirme işlemlerinden doğan ilişkilere vergi hukuku ilişkisi denir. Bu ilişki, idare hukukundan doğan genel ilişkilerin vergi hukuku alanına yansıyan özel bir görünümü olarak nitelenebilir. Vergi kanunlarında belirlenen vergiyi doğuran olayın (vergi kanunlarının vergi borcunun doğumunu bağladıkları olay, ilişki ya da durumlar) meydana gelmesi ile birlikte devletle kişiler arasında kanundan doğan bir alacak- borç ilişkisi kurulmuş olmaktadır.\r\n<h2>Vergilendirme İşleminin Tarafları</h2>\r\nVergi hukuku ilişkisinin tarafları; öncelikle borçlu tarafta mükellef ( yükümlü) olarak adlandırılan gerçek ya da tüzel kişiler ve bazı hallerde tüzel kişiliği olmayan bir kısım topluluklar; alacaklı tarafta ise devlet ya da daha teknik bir söyleyişle devlet adına vergilendirme işlemlerini yürüten vergi idaresidir. Bu ilişkiye bazı durumlarda mükellefler adına vergilendirmeye ilişkin bazı maddi veya şekli ödevleri yerine getirmekle görevlendirilen vergi sorumluları da eklenmektedir. Vergi hukuku ilişkisinin asıl tarafları vergi mükellefi ( vergi yükümlüsü) ve vergi idaresidir. Vergi sorumluları, vergi hukuku ilişkisine taraflardan biri adına ve hesabına bazı durumlarda katılmakta olduğundan ayrı bir taraf olarak yorumlanamaz.\r\n\r\nVergi mükellefi; VUK ( Vergi Usul Kanunu) ‘ nun 8. Maddesinde “Mükellef, vergi kanunlarına göre kendisine vergi borcu terettübeden gerçek veya tüzel kişidir” şeklinde tanımlanmıştır. Metinde yer alan “kendisine vergi borcu terettübeden ( düşen) ” ibaresi, vergi mükellefinin ödevlerinin yalnızca vergi adı verilen ödemeyi yapmaktan ibaret olduğu ön izlenimine yol açmaktadır. Oysa mükelleflere yüklenen ödevler; vergiyi ödemek anlamına gelen maddi ödev ile bu ödevin gereği gibi yerine getirilmesini temin etmeye yönelik defter tutma, belge düzenleyip saklama, belge alma- verme, bildirimlerde bulunma ve kayıt düzenine uyma gibi şekli ödevlerden oluşur.\r\n\r\nGenel olarak mükelleflerin maddi ve şekli ödevleri bir arada var olur. Ancak bazı durumlarda vergi mükelleflerinin herhangi bir vergi borcu yani maddi ödevi olmadığı halde, sırf şekli ödevleri söz konusu olabilir. Örneğin Katma Değer Vergisi Kanunu’nun “Beyan esası” başlıklı 40. Maddesinde yer alan “…herhangi bir vergilendirme döneminde vergilemeye tabi işlemleri bulunmayan mükellefler de beyanname vermek mecburiyetindedirler.” kuralı böyle bir duruma işaret etmektedir.\r\n\r\nAnılan madde ilk okunduğunda vergi mükelleflerinin gerçek ya da tüzel kişilerden ibaret olduğu kanaatini uyandırmaktadır. Oysa çeşitli kanunlarda düzenlenen mükellef örnekleri arasında gerçek ya da tüzel kişiliğe sahip olmayan bazı toplulukların da yer aldığı görülmektedir. Örneğin, Kurumlar Vergisi Kanunu’nda belirlenen mükellefler arasında yer alan iş ortaklıkları tüzel kişiliğe sahip olmayan bir topluluktur. Kurumlar Vergisi Kanunu’nun 2/6. Maddesinde yer alan “İktisadî kamu kuruluşları ile dernek veya vakıflara ait iktisadî işletmelerin kazanç amacı gütmemeleri, faaliyetlerinin kanunla verilmiş görevler arasında bulunması, tüzel kişiliklerinin olmaması, bağımsız muhasebelerinin ve kendilerine ayrılmış sermayelerinin veya iş yerlerinin bulunmaması mükellefiyetlerini etkilemez.\r\n<h2>Kimler Vergi Mükellefi Olabilir?</h2>\r\nVergi mükellefi, bir gerçek kişi, tüzel kişi ya da tüzel kişiliği olmayan bir topluluk olabileceği gibi, bir vatandaş ya da bir yabancı da olabilir. Buna göre vergi mükellefiyeti nakdi (parasal) bir ödevdir. Buna karşılık ayni sorumluluk yani bir malın o mala ilişkin vergi borcuna tabi tutulması istisnai olarak karşılaşılan bir durumdur. Örneğin Katma Değer Vergisi Kanunu’nun “Vergi Teminatı” başlıklı 55. Maddesinde “Mükelleflerin fabrika, imalathane, ticarethane, şube, satış mağazası ve depolarında mevcut ilk madde, yarı mamul ve mamul madde stokları, üçüncü şahıslara satılmış veya rehnedilmiş olsa dahi, Katma Değer Vergisi ile zam ve cezalarının teminatı hükmünde olup, bedellerinden ilk önce sözü edilen hazine alacağı tahsil olunur.” Böylesi durumlarda vergi idaresi bakımından borçlunun kimliği ya da o anda o mala kimin sahip olduğu değil borcun güvencesini oluşturan malın bizzat kendisi ön plana çıkmaktadır. Ancak bu gibi durumlarda mükellefiyetin şekline ilişkin bir değişiklikten ziyade, ilgili eşyanın teminat niteliğinden bahsetmek daha doğru olur.\r\n\r\nBazı durumlarda verginin kanunda gösterilen mükellefi ile fiili mükellefi yani gerçek taşıyıcısı farklı kişiler olabilmektedir. Vergi Kanunlarında belirlenen mükelleflere kanuni mükellef ( yasal yükümlü), vergi yükünü somut olarak taşıyanlara ise gerçek yüklenici ( gerçek taşıyıcı ) denir. Örneğin KDV’nin kanuni mükellefi bir malı satan ya da hizmeti ifa eden (yerine getiren) kişiler iken, fiili mükellefleri yani gerçek yüklenicileri nihai tüketiciler (ürünleri satın alan ya da satın alma kapasitesinde olan gerçek kişiler) olmaktadır. Vergi dairelerine muhatap olanlar kanuni mükelleflerdir. Demek ki vergi yükünün ekonomik gerekçelerle bir başka kimseye aktarılmış olması, vergi ödevinin içerdiği görevlerin o kişiye aktarılması sonucunu doğurmamaktadır.\r\n<h2>Tam Mükellef Dar Mükellef Kavramaları</h2>\r\nGelir üzerinden alınan vergiler bakımından mükellefler, tam mükellef ve dar mükellef olarak iki grubu ayrılmaktadır. Söz konusu ayrım çerçevesinde tam mükellef sayılanlar Türkiye içindeki ve dışındaki kazançlarının tamamı üzerinden vergiye tabi tutulurken, dar mükellef olarak nitelenenler sadece Türkiye’de elde ettikleri gelir üzerinden vergi öderler. Gelir Vergisi Kanunu 3. Maddeye göre Tam Mükellefler; Türkiye\'de yerleşmiş olanlar yani ikametgâhı Türkiye\'de bulunanlar ve bir takvim yılı içinde Türkiye\'de devamlı olarak altı aydan fazla oturanlardır. 5. Maddede belirtilen Dar Mükellefler ise; Türkiye’de yerleşmiş olmayan gerçek kişilerdir. Benzer şekilde Kurumlar Vergisi Kanuna göre kanuni veya iş merkezi Türkiye’de bulunanlar tam mükellef, kanuni ve iş merkezlerinin her ikisi de Türkiye’de bulunmayanlar ise dar mükellef olarak kabul edilmiştir.\r\n<h2>Sonuç</h2>\r\nİdare hukukundan doğan genel ilişkilerin vergi hukuku alanına yansıyan özel bir görünümü olarak nitelendirilen vergi hukuku ilişkisinin asıl tarafları öncelikle borçlu tarafta mükellef ( yükümlü) olarak adlandırılan gerçek ya da tüzel kişiler ve bazı hallerde tüzel kişiliği olmayan bir kısım topluluklar; alacaklı tarafta ise devlet ya da daha teknik bir söyleyişle devlet adına vergilendirme işlemlerini yürüten vergi idaresidir. Bu ilişkiye bazı durumlarda mükellefler adına vergi sorumluları da eklenmektedir. Vergi sorumluları, vergi hukuku ilişkisine taraflardan biri adına ve hesabına bazı durumlarda katılmakta olduğundan ayrı bir taraf olarak yorumlanamaz. Vergi mükellefi, bir gerçek kişi, tüzel kişi ya da tüzel kişiliği olmayan bir topluluk olabileceği gibi, bir vatandaş ya da bir yabancı da olabilir. Türkiye içindeki ve dışındaki kazançlarının tamamı üzerinden vergiye tabi tutulanlar tam mükellef, sadece Türkiye’de elde ettikleri gelir üzerinden vergiye tabi tutulanlar ise dar mükelleftir.\r\n<h3 style=\"text-align: right;\">AHBVÜ (Gazi Üniversitesi)\r\nMaliye Bölümü Öğrencisi\r\nLeyla Nur ÖVEN</h3>\r\n<h3></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ MÜKELLEFİ KİMDİR? VERGİ SORUMLUSU KİMDİR?','','publish','closed','open','','vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir','','','2021-01-11 23:53:17','2021-01-11 20:53:17','',0,'http://www.davavergi.com/?p=625',0,'post','',0),
(599,1,'2020-12-13 15:20:55','2020-12-13 12:20:55','<h2>VERGİ/CEZA İHBARNAMESİ NEDİR? İHBARNAMELERE KARŞI BAŞVURU YOLLARI NELERDİR?</h2>\r\n<h2>GİRİŞ</h2>\r\nVergi ve ceza ihbarnameleri vergi daireleri tarafından tesis edilen ve vergi mükellefleri hakkında hukuki sonuç doğuran bireysel idari işlemlerdir. Vergi ve ceza ihbarnameleri diğer idari işlemler gibi hukuka uygunluk karinesinden yararlanırlar ve idari yargı yerlerince (vergi mahkemeleri) iptal edilene kadar hukuka uygun oldukları kabul edilir.\r\nTabi ki, kendisine vergi ve ceza ihbarnamesi tebliğ edilen bir mükellef için bu iyi bir haber değildir. Ancak, bu durum dünyanın sonu değildir zira, ihbarnamelere karşı mükelleflerin başvurabilecekleri idari ve yargısal yollar bulunmaktadır.\r\n<h2>1-Vergi/Ceza İhbarnamesi Nedir?</h2>\r\nVerginin tarhı, vergi alacağının kanunlarında gösterilen matrah ve nispetler üzerinden vergi dairesi tarafından hesaplanarak bu alacağı miktar itibariyle tespit eden idari muameledir.\r\nTebliğ ise, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza muhatabına yazıyla bildirilmesidir.\r\nİhbarname esasının söz konusu olduğu durumlarda mükellefin bağlı olduğu vergi dairesince düzenlenen belge vergi/ceza ihbarnamesidir. Vergi Usul Kanununun 34. üncü maddesinde ihbarname esası, ikmalen ve re’sen tarh edilen vergilerin “İhbarname” ile ilgililere tebliği şeklinde tanımlanmıştır. Maddenin 2. fıkrasında Nev’i ve doğuşu ayrı olan vergiler için ayrı ihbarname kullanılır ifadesi yer almaktadır. Dolayısıyla, ikmalen, re’sen tarh edilen vergiler ve bunlara ilişkin cezalar vergi/ceza ihbarnamesi ile mükellefe tebliğ edilmek zorundadır. Vergi incelemesi veya takdir komisyonu kararları sonucunda tarh edilmesi gereken vergi veya cezalar, beyana dayalı tarhiyattan farklı olarak vergi/ceza ihbarnamesinin vergi mükellefine tebliğ edilmesiyle sonuç doğurmaktadır İhbarnameyle gönderilen vergi ve cezalar tahakkuk etmemiş, kesinleşmemiş işlemleri içermektedir.\r\n<h2>2- İhbarnamenin Muhteviyatı</h2>\r\nİhbarnamede bulunması gerekli bilgiler Vergi Usul Kanunun 35 inci maddesinde düzenlenmiştir. Buna göre ihbarnamede; İhbarnamenin sıra numarası, İhbarnamenin tanzim tarihi, verginin nev\'i, mükellefin soyadı, adı (Tüzel kişilerde unvanı), mükellefin açık adresi, vergilendirme dönemi, verginin matrahı, verginin hesabı, verginin miktarı, kısa ve açık bir ifade ile ikmalen veya re\'sen vergi tarhını icabettiren sebepler, vergi mahkemesinde dava açma süresi ve vergi mahkemesinde dava açma şekli olarak 12 madde halinde sayılmıştır. Maddenin son fıkrasında, takdir komisyonu kararı üzerine tarh edilen vergilerde, ihbarnameye ayrıca komisyon kararının ve re\'sen takdiri gerektiren inceleme raporunun bir örneğinin ekleneceği belirtilmiştir.\r\n<h2>3- Ceza ihbarnamesi</h2>\r\nVergi Usul Kanunun 366. Maddesinde ceza ihbarnamesi; Kesilen vergi cezaları ilgililere (Ceza ihbarnamesi) ile tebliğ olunur denilmiş, ihbarnamede yer alacak bilgileri ise: İhbarnamenin sıra numarası, düzenlendiği tarih, ilgililerin soyadı, adı ve unvanı, varsa mükellef numarası (mükellef hesap numarası), ilgilinin açık adresi, ilgili kanunun madde ve fıkra numaraları gösterilmek ve varsa mevcut deliller bildirilmek suretiyle olayın açıklanması, olayın ilgili bulunduğu vergilendirme veya hesap dönemi, varsa cezanın ilgili bulunduğu vergiye ait ihbarnamenin tarih ve numarası, varsa tekerrür ve içtima durumu, vergi cezasının hesabı ve miktarı, vergi mahkemesinde dava açma süresi olarak sıralamıştır.\r\nMaddenin son fıkrasında ise; Cezayı gerektiren olayın tesbitine dair tutanak sureti ile inceleme raporunun birer örneği ihbarnameye bağlanacağı belirtilmiştir.\r\n<h3>\r\nDanıştay Vergi Dava Daireleri Kurulu, Vergi Tekniği Raporlarının vergi ceza ihbarnamesi ekinde tebliğ edilmemiş olmasını, vergi tarhiyatlarının iptali için gerekçe olamayacağına karar verdi.</h3>\r\n24.06.2020 tarih 31165 sayılı Resmi Gazetede yayınlanan Danıştay Vergi Dava Daireleri Kurulunun E:2020/9 ve K:2020/2 sayılı kararında özetle ‘Vergi ceza ihbarnameleri ekinde mükellefe tebliğ edilmeyen Vergi Tekniği Raporlarının, ihbarname ekinde tebliğ edilmemesinin esasa etkili bir şekil hatası oluşturmadığı, anılan raporların, gerek ara karar ile istenilmesi üzerine gerekse de dava aşamasında davalı idarece dava dosyasına tevdi edildiğini, bu sebeple mükellefin raporları inceleme imkanına kavuştuğunu, bu yolla raporlara erişimin mümkün olduğu ortamda adil yargılama hakkının ihlal edildiğinden söz edilemeyeceğini, vergi tekniği raporlarının ihbarnameye eklenmemesi nedeniyle, tarhiyatların iptali yönünde verilen kararların hukuka uygun olmadığı’ şeklinde karar vermiştir.\r\nVergi Usul Kanununun 35 ve 366 ncı maddelerindeki düzenlemelerin amacı, mükelleflerin haklarında yapılan tarhiyat ve kesilen cezanın hukuki dayanaklarını öğrenip tesis edilen işlem konusunda yeterli bilgiye sahip olmalarını sağlamaktır. Bu düzenlemeler ile vergi tarhı ve ceza kesme işlemlerinin ayrıntılı gerekçesinin işlem ile birlikte ve onunla eş zamanlı olarak mükellefe bildirilmesi şart koşulmaktadır.\r\n<h2>4-İhbarnameyi Hükümsüz Kılan Eksiklikler</h2>\r\nİhbarnamede bulunması gereken bilgilerden bir kısmı esasa ilişkindir. Vergi Usul Kanununun 108. maddesi; Tebliğ olunan vesikalar, esasa müessir olmayan şekil hatalarından dolayı hukukî kıymetlerini kaybetmezler; yalnız vergi ihbarı ile ilgili vesikalarda mükellefin adının, verginin nevi veya miktarının, vergi mahkemesinde dava açma süresinin hiç yazılmamış olması veyahut bu vesikaların görevli bir makam tarafından tanzim edilmemiş bulunması vesikayı hükümsüz kılacağını hükme bağlanmıştır.\r\nVergi Usul Kanunu’nun 108. maddesinde esasa etkili olan şekil hataları tek tek sayılırken esasa etkili olmayan şekil hataları yoruma bırakılmıştır. Danıştayın verdiği çeşitli kararlarla esasa etkili olmayan şekil hatalarına şu örnekler verilebilir; Vergilendirme döneminin yanlış yazılması, İlanen tebliğde mükellefin adresinin hiç yazılmaması veya yanlış yazılması, vergi ihbarnamesinde vergi matrahı ile oranının gösterilmemiş olması.\r\n\r\n5. Vergi/Ceza İhbarnamesinin Tebliğ Tarihinden İtibaren Kullanılacak Yasal Haklar\r\nVergi ihbarnamesi tebliğ edilen mükellefler, adlarına düzenlenen vergi ve cezalar için, ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gün içinde dava açma, uzlaşma ve cezada indirim talep etme hakkına sahiptirler.\r\n<h2>A- Vergi Ziyaı, Usulsüzlük ve Özel Usulsüzlük Cezalarında İndirme</h2>\r\nVergi Usul Kanununun 376’ncı maddesinde, Mükellef veya vergi sorumlusu; İkmalen, resen veya idarece tarh edilen vergiyi veya vergi farkını ve vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarının yarısını ihbarnamelerin tebliğ tarihinden itibaren otuz gün içinde ilgili vergi dairesine başvurarak vadesinde veya 6183 sayılı Kanunda belirtilen türden teminat göstererek vadenin bitmesinden itibaren üç ay içinde ödeyeceğini bildirirse kesilen cezanın yarısı, Uzlaşmanın vaki olması durumunda, üzerinde uzlaşılan vergiyi veya vergi farkını ve vergi ziyaı cezasının %75\'ini, bu Kanunun ek 8 inci maddesinin birinci fıkrasının (1) numaralı bendinde yer alan ödeme süreleri içinde öderse üzerinde uzlaşılan cezanın %25\'i, indirilir.\r\nMükellef veya vergi sorumlusu ödeyeceğini bildirdiği vergi ve vergi cezasını yukarıda yazılı süre içinde ödemez veya dava konusu yaparsa bu madde hükmünden faydalandırılmaz.\r\nYukarıdaki hükümler vergi aslına tabi olmaksızın kesilen usulsüzlük cezaları hakkında da uygulanır denilmektedir.\r\nBelirtilen maddede cezalarda indirimden yararlanabilme birtakım şartlara bağlanmaktadır. Bu şartları, indirimli ödeme talebinde bulunulması, vergi/ceza ihbarnamesine karşı dava açılmaması ile vergi aslı ve/ya da indirimden arta kalan cezanın süresi içinde ödenmesi olarak saymak mümkündür.\r\nCeza indirimi talebi üzerine tahakkuk ettirilen vergi ile indirimden arta kalan cezanın süresinde ödenmediğinin tespit edilmesi hâlinde, bu mükellefler indirimden faydalanamaz ve İndirilen ceza tutarı tekrar tahakkuk ettirilir. Ayrıca, teminat gösterilmesi nedeniyle verilen üç aylık sürede ödeme yapılmamış ise verilen süre normal vadeye dönüştürülür ve teminat paraya çevrilir.\r\n<h2>B- Tarhiyat Sonrası Uzlaşma</h2>\r\nUzlaşma, mükelleflerin ikmalen, re’sen ve idarece salınan vergiler ve bunlara ilişkin cezalar konusunda yargı yoluna başvurmadan, vergi idaresi ile anlaşmak amacıyla başvurabilecekleri idari bir çözüm yoludur.\r\nMükellefler vergi/ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gün içinde bağlı olduğu vergi dairesi veya uzlaşmaya yetkili komisyonların sekretarya hizmetlerini yürütmekle görevli birime başvurarak ikmalen, re’sen veya idarece tarh edilen vergilerle bunlara ilişkin vergi ziyaı cezaları için uzlaşma talebinde bulunabilirler.\r\nKaçakçılık suçlarından dolayı vergi ziyaı cezası kesilen tarhiyatlar ve bunlara ilişkin 3 kat kesilen vergi ziyaı cezaları, Usulsüzlük cezaları ve Özel usulsüzlük cezaları uzlaşma kapsamı dışındadır. Ayrıca Tarhiyat öncesi uzlaşmanın temin edilememiş veya uzlaşma müzekkeresinde uzlaşmaya varılamamış olması halinde mükellefler veya ceza muhatabı olanlar tarhiyat sonrası uzlaşma talebinde bulunamazlar. Uzlaşmaya varılması halinde vergi davası açılamaz, uzlaşma komisyon kararı kesindir. Üzerinde uzlaşılan vergi ve cezaların (30) gün içerisinde ödenmesi gerekir, ödenmemesi durumunda uzlaşma ortadan kalkmaz sadece vadeden sonra gecikme zammı işler.\r\n<h2>C- İdari Makama Başvuru</h2>\r\nMükelleflerin vergi uyuşmazlıklarında, dava açmadan önce sadece işlemi yapmış olan idari makama başvuru yapma imkânı bulunmaktadır. Mükellefler, vergi muamelelerindeki hataların düzeltilmesini bağlı oldukları vergi dairesinden yazı ile isteyebilirler.\r\nVergi mahkemesinde dava açma süresi geçtikten sonra yaptıkları düzeltme talepleri reddolunanlar şikâyet yolu ile Maliye Bakanlığına müracaat edebilirler.\r\n<h2>D-Yargı Yoluna Başvurma</h2>\r\nVergi Usul Kanununun 377. maddesinde de mükelleflerin ve kendilerine vergi cezası kesilenlerin, tarh edilen vergilere ve kesilen cezalara karşı Vergi Mahkemesinde dava açabilecekleri belirtilmiştir. İYUK\'un 7. maddesinde; Dava açma süresi, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gündür. Vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezalarından doğan uyuşmazlıklarda: Tahakkuku tahsile bağlı olan vergilerde tahsilatın; tebliğ yapılan hallerde veya tebliğ yerine geçen işlemlerde tebliğin; tevkif yoluyla alınan vergilerde istihkak sahiplerine ödemenin; tescile bağlı vergilerde tescilin yapıldığı ve idarenin dava açması gereken konularda ise ilgili merci veya komisyon kararının idareye geldiği; Tarihi izleyen günden başlar denilmektedir.\r\n\r\nMükellefin tarhiyatı dava konusu yapması halinde vergi tahakkuk etmemektedir. Verginin tahakkuku Vergi/Ceza ihbarnamesine dava açılması tahakkuku askıya alır. Dolayısıyla vergi borcu doğmamış olur. Tahakkuk işlemi, vergi mahkemesinin tarhiyatı kısmen veya tamamen onaylaması halinde mahkeme kararına göre hesaplanan vergiye ait ihbarnamenin tebliği ile gerçekleşmektedir. Dava süresince vergi aslına gecikme faizi işler, cezalara işlemez. Dava yolunun tercih edilmesi, uzlaşma ve indirim haklarından feragat anlamına gelir.\r\n<h2>SONUÇ</h2>\r\nGörüldüğü üzere mükellefler hakkında resen veya idarece yapılan tarhıyatlar mükelleflere vergi ve ceza ihbarnameleri ile bildirilir. İhbarname posta, ilanen, memur aracılığıyla veya e tebliğ yollarından birisiyle mükelleflere tebliğ edilir. Vergi mükellefi olan gerçek veya tüzel kişiler kendilerine tebliğ edilen ihbarnamelere karşı idari ve yargısal başvuru haklarına sahiptir. Kendilerine vergi ceza ihbarnamesi tebliğ edilen mükelleflerin bu ihbarnamelere karşı hangi hukuki yollara başvurcağının kendisi için daha ekonomik sonuçlar doğuracağı konusunda alanında uzman kişilerden destek almalarını tavsiye ediyoruz.\r\n<h3 style=\"text-align: right;\">Vergi Uzmanı Gülay Ergül</h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ/CEZA İHBARNAMESİ NEDİR? İHBARNAMELERE KARŞI BAŞVURU YOLLARI NELERDİR?','','publish','closed','open','','vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir','','','2020-12-13 15:20:55','2020-12-13 12:20:55','',0,'http://www.davavergi.com/?p=599',0,'post','',0),
(600,1,'2020-12-13 15:20:46','2020-12-13 12:20:46','ihbarname','ihbarname','ihbarname','inherit','closed','closed','','ihbarname','','','2025-01-09 14:06:53','2025-01-09 11:06:53','',599,'http://www.davavergi.com/wp-content/uploads/2020/12/ihbarname.jpg',0,'attachment','image/jpeg',0),
(602,1,'2020-12-20 21:06:31','2020-12-20 18:06:31','&nbsp;\r\n<h2><strong>KAMU İCRA HUKUKU’NDA ÖDEME EMRİNE GENEL BİR BAKIŞ</strong></h2>\r\n<h2><strong>GİRİŞ</strong></h2>\r\nKamu hizmetlerinin finansmanı amacıyla devletin kamu gücü kullanarak kurduğu borç ilişkisi çerçevesinde idari işlemler yoluyla sağlanan kamu alacağı, konu, içerik, hak ve yükümlülükler ile takip gibi konularda özel borç ilişkilerinden doğan alacaklardan farklı özelliklere sahip olabilmektedir. Bu doğrultuda 6183 sayılı Amme Alacaklarını Tahsili Usulü Hakkındaki Kanun (AATUHK) m.55’de yer alan ödeme emri, kamu alacaklarının takip ve tahsiline yönelik kanuna dayalı özellikli bir işlemdir. Kamu alacağının tahsilini kanun ile çerçevelenmiş idari bir usule tabi tutmak gerekir. Zira böyle bir süreçte kendi alacağını bizatihi tahsil edebilme gücüne sahip kamu alacaklısı sıfatı taşıyan idarenin, kamusal menfaatlere üstünlük tanıyarak bazı hukuksal araçlara sahip olması kaçınılmazdır.\r\n\r\nÖdeme emri 6183 sayılı Kanunda öngörülen cebren tahsil ve takip usullerinden birisidir ve bu haliyle, vergi dairelerinin idari işlevleriyle ilgili olarak tesis ettikleri uygulanabilir nitelikte, yükümlülerin hukukunu doğrudan etkileyen ve onların hak ve yükümlülüklerinde yenilik veya değişik yaratan irade açıklaması suretiyle tesis edilen idari işlemlerden farklılık arz etmektedir. Kesinleşmiş amme alacağının tahsil ve takibi için düzenlenen ödeme emri, daha önce tesis edilmiş bir idari işlemin gereğinin yerine getirilmesi, başka bir ifadeyle kesinleşmiş bir kamu alacağının tahsili amacıyla tesis edilmiş idari işlemin icrasına yönelik yeni bir işlemdir.\r\n\r\nAsıl olan amme alacağının vadesinde ödenmesi olmakla birlikte vadesinde ödenmeyen alacağın cebren tahsil ve takip edilmesi 6183 sayılı Amme Alacaklar Tahsil Usulü Hakkında Kanun hükümlerine göre ödeme emrinin tebliği ile başlamaktadır. Çalışmamızda ödeme emrinin niteliği, tanımı, itiraz şekilleri ve nedenlerine, yargısal denetimine bakacağız.\r\n\r\nAnahtar Kelimeler: Amme Alacağı, Ödeme Emri, Cebri İcra\r\n<h2><strong>1-GENEL OLARAK ÖDEME EMRİ</strong></h2>\r\nKamu alacağının ödemeyle sonlandırılması alacaklı ile borçlu için en tatmin edici ve arzulanan yoldur. Ancak zamanaşımı, terkin gibi farklı yollarla da kamu alacağı ortadan kalkabilirdir. Kamu alacağının zorla tahsil edilmesi ise vadesinde ödenmemiş kamu alacağı için girişilen süreç yoluyla alacak-borç ilişkisinin sonlandırılmasıdır. Bu hukuki süreç kanunda öngörülen şartların gerçekleşmesiyle alacağına kavuşmak isteyen kamu alacaklısının, borcun usulüne uygun ödenmemesinin bir sonucu olarak kanunda belirtilen sınır ve usuller çerçevesinde kamu gücü kudretiyle yürüttüğü takip ve tahsili ifade eder.\r\n\r\nKamu alacağının vadesinde ödenmemesi borçlular aleyhine 6183 sayılı Kanunda yer alan cebri takibatın başlanılması hukuki sonucuna neden olacaktır. 6183 sayılı Kanun m.54’de yer alan “ödeme müddeti içinde ödenmeyen kamu alacağı tahsil dairesince cebren tahsil olunur” hükmüyle şekillenen bu duruma bağlı olarak Kanunda 3 farklı cebri tahsil şekli öngörülmektedir. Buna göre; cebri tahsil, kamu borçlusu tahsil dairesine teminat göstermişse, teminatın paraya çevrilmesi yahut kefilin takibi, kamu borçlusunun borca yetecek miktarda malların haczinin paraya çevrilmesi veya borçlunun iflasının istenmesi suretleriyle gerçekleştirilebilmektedir. Cebri takip ve tahsil aşamalarının başlangıcı, vadesinde ödenmemiş olan kamu alacağına yönelik kamu borçlusunu borcunu ödemeye davet eden, ödeme emrinin çıkarılmış olmasıdır. Yazılı şekle tabi ödeme emri, takip ve tahsil sürecinin diğer aşamalarının işletilebilmesini olanaklı kılar. Ödeme emri olmadan girişilecek icra işlemleri hukuku aykırı olacaktır.\r\n\r\nÖdeme Emri Örneği\r\n\r\n<img class=\"alignnone size-medium wp-image-603\" src=\"https://www.davavergi.com/wp-content/uploads/2020/12/ödeme-emri-212x300.png\" alt=\"\" width=\"212\" height=\"300\" />\r\n<h2><strong>2-ÖDEME EMRİNİN TANIMI VE MUHTEVİYATI</strong></h2>\r\nÖdeme emri, 6183 sayılı Kanunun 55 inci maddesinde düzenlenmiştir. Maddeye göre, amme alacağını vadesinde ödemeyenlere, 15 gün içinde <a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftn1\" name=\"_ftnref1\">[1]</a>borçlarını ödemeleri veya mal bildiriminde bulunmaları lüzumu bir “<strong>ödeme emri</strong>” ile tebliğ olunur.\r\n\r\n<strong>Ödeme emri</strong>, 6183 Sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’a göre vadesinde ödenmeyen kamu alacakları için düzenlenir. Kamu borcunu vadesinde ödemeyenler adına vergi dairesince düzenlenen ödeme emri, borçlulara 15 gün içinde borçlarını ödemeleri veya mal bildiriminde bulunmaları konusunda yapılan bir bildirimdir.\r\n\r\nÖdeme emrinin düzenlenmesi ile vergi dairesi aynı zamanda kamu alacağının tahsili için cebri tahsilat işlemlerine de başlamış sayılır. Ödeme emri, borç ilişkisinin mahkeme önüne taşınmadan kamu alacağının bir an önce sonuca bağlanması ve tahsil edilmesine odaklanmakta, buna yönelik cebri tahsil sürecini başlatarak borçluya son bir ödeme fırsatı veren belge olmaktadır.  Diğer taraftan ödeme emri aynı zamanda kamu idaresinin tek taraflı irade beyanı ile düzenlediği kesin ve yürütülmesi zorunlu bir idari işlemi ifade etmektedir.\r\n\r\nÖdeme emrinde yer alan bilgiler aşağıdaki gibidir:\r\n<ul>\r\n 	<li>Borcun asıl ve fer’ilerinin (cezası, faizi, zammı gibi) türü ve tutarı,</li>\r\n 	<li>Borcun nereye ödeneceği,</li>\r\n 	<li>Süresinde ödenmeyen borcun vergi dairesince cebren tahsil edileceği,</li>\r\n 	<li>Süresinde ödenmeyen borç ile ilgili mal bildiriminde bulunulması gerektiği,</li>\r\n 	<li>Borçlunun mal bildiriminde bulunmadığı takdirde üç ayı geçmemek üzere hapisle tazyik\r\nolunacağı,</li>\r\n 	<li>Gerçeğe aykırı mal bildirimde bulunduğu takdirde hapis ile cezalandırılacağı,</li>\r\n 	<li>Ödeme emrine karşı hangi mahkemede dava açılabileceği.</li>\r\n</ul>\r\n&nbsp;\r\n<h2><strong>3- ÖDEME EMRİNE İTİRAZ NEDENLERİ VE YOLLARI</strong></h2>\r\n183 sayılı Kanunun “ödeme emrine itiraz” başlıklı 58.maddesinde, ödeme emrine karşı açılabilecek davalarda ileri sürülebilecek iddialar üç noktada toplanmıştır. Bu iddialar aşağıda sayılmaktadır;\r\n\r\nBorcun Olmadığı,\r\n\r\nBorcun Kısmen Ödenmiş olduğu,\r\n\r\nZaman aşımına uğramış olduğu.\r\n\r\nİdari yargılama usulü hukukunda genel olarak dava açma süreleri ( İdare Mahkemelerinde 60 gün; Vergi Mahkemelerinde 30 gün ) belirtilmiş ise de özel kanunlarda hüküm bulunması halinde ilgili kanun hükümlerinin uygulanması gerektiğine dair usul hükmü dikkate alındığında 6183 sayılı Kanunun 58.maddesinde yer alan kuralların uygulanması gerekecektir. Buradan hareketle, 6183 sayılı Kanunun 58.maddesi hükümlerine göre kendisine ödeme emri tebliğ olunan şahıs tarafından ödeme emrinin tebliği edildiği günü izleyen günden itibaren 15 gün içinde yetkili yargı merciinde dava açılması gerekmektedir.\r\n\r\nÖdeme emrini alan kamu borçlusu, kefil veya temsilci eğer ödeme emrinin düzenlenmesine konu kamu alacağına daha önce eda etmiş ise, düzenlenen ödeme emrine karşı öncelikle 15 günlük süreyi kaçırmaksızın ödeme emrini düzenleyen idareye ödeme yaptığını kanıtlayan belgeler ile başvuruda bulunabilir. Ödeme yapıldığını kanıtlayan belgelerle ödeme emrini düzenleyen idareye başvurulduğunda, söz konusu idare borçlunun bu savını dikkate alarak ödeme emrini kaldırabilir. Bu durumda, yargıya taşınacak bir anlaşmazlık kalmamış olur. Ancak, idareye başvuru ihtiyari bir durumdur. Borçlu isterse bunu yapar veya yapmaz.\r\n\r\nKamu borçlusu idareye ödemeyi kısmen veya tamamen yaptığını kanıtlayıcı belgelerle başvuruda bulunmasına karşın, idare ödeme emrini düzeltmemekte direndiği takdirde,15 günlük süre dolmadan kamu borçlusu, kefil veya temsilci idare mahkemesinde ödeme emrinin iptali için dava açabilir. Ödeme emri vergi nedeniyle düzenlenmiş olduğu takdirde, itiraz edilecek mahkeme vergi mahkemeleridir. Borcun olmadığı savı, tahakkukun kaynağını oluşturan olgulara yönelik olmayacak, tersine borç doğmuş olmakla birlikte, bazı nedenlerle ortadan kalktığı, kaldırılması gerektiği ya da henüz istenebilir duruma gelmediği konularında olacaktır.\r\n\r\nBunlara örnek olarak; ölenin borcundan dolayı mirası red eden mirasçıya ödeme emri gönderilmesi; yasalar uyarınca red ve iadesi gereken vergilerle ilgili mahsup istemi varsa bu istem yerine getirilmeden borç için ödeme emri çıkarılması; usulüne uygun tebliğ edilmeyen vergi ve ceza ihbarnamelerine dayanarak ödeme emri düzenlenmesi; borç tümüyle ödenmiş olmasına karşın aynı borç için ödeme emri çıkarılması; vadesi gelmemiş ve ihtiyati tahakkuk koşulları oluşmamış bir kamu alacağı için ödeme emri düzenlenmesi vb. verilebilir.\r\n\r\nBuraya kadar olan açıklamalardan anlaşılacağı üzere, ödeme emri daha önceden tahakkuk ederek kesinleşen bir alacağın tahsili amacıyla düzenlendiği için artık bu safhada borcun kaynağı ve doğumu gibi hususların ileri sürülüp sürülemeyeceği hususu tartışmalıdır.\r\n\r\n<strong>i-Böyle Bir Borcun Olmadığı Yönündeki İddialar</strong>: Kendisine ödeme emri tebliğ edilen borçlunun böyle bir borcunun olmadığını iddia edebilmesi için, borcun hukuken hiç doğmaması ya da borç doğduktan sonra tamamen ödenmesi veya başka bir nedenle ortadan kalkmış olması gerekmektedir.\r\n\r\n<strong>ii-Borcun Kısmen Ödendiği Yönündeki İddialar:</strong> Bu gerekçe ile borçlu borcun varlığını kabul etmekte ancak borcun ödeme emri ile talep edilen tutar kadar olmadığını ileri sürerek dava açma hakkını kullanma yoluna gitmesine olanak sağlanmıştır.\r\n\r\n<strong>iii-Borcun Zamanaşımına Uğradığı Yönündeki İddialar</strong>: Zamanaşımı kanunlarda belirlenmiş olan belli bir sürenin geçmesi nedeniyle bir hakkın elde edilmesi veya bir hakkın kaybedilmesidir. 6183 sayılı Kanunun 102.maddesi amme alacağının vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmemesi durumunda zamanaşımına uğrayacağını ayrıca para cezalarına ait zamanaşımının hususi kanunlarındaki hükümlere göre uygulanacağını 103 ve 104. maddelerinde ise tahsil zamanaşımının kesilmesi ve işlememesi durumları açıklanmıştır. İlgili maddelerdeki hususlara da dikkat edilerek borcun zamanaşımına uğradığı yönündeki iddia ile dava açma yoluna gidilmesi gerekir.\r\n<h2><strong>4-ÖDEME EMRİNE İTİRAZ YERİ VE SÜRESİ</strong></h2>\r\n6183 sayılı Kanun m.58’de kendisine ödeme emri tebliğ olunan kişinin, 15 gün içinde alacaklı tahsil dairesine ait itiraz işlerine bakan vergi itiraz komisyonunda itirazda bulunulabileceği yer almaktadır. 2576 sayılı Bölge İdare Mahkemeleri, İdare Mahkemeleri ve Vergi Mahkemelerinin Kuruluşu ve Görevleri Hakkında Kanun m.13 hükmüne göre, düzenlemede yer alan vergi itiraz komisyonu terimi vergi mahkemesi, itiraz terimi dava anlamına gelmektedir.\r\n\r\nÖdeme emrine karşı dava açılması kamu alacağının tahsilini kendiliğinden durdurmamaktadır. İYUK, m.27/3 hükmü tahsil aşamasındaki bu dava için geçerli değildir. Tahsil sürecinin devam etmemesi isteniyorsa yürütme durdurma talep edilmelidir. Böyle bir karar alınmadığı müddetçe haciz işlemleri durmayacaktır.<a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftn2\" name=\"_ftnref2\">[2]</a> Bu durumda talep halinde mahkeme, idari işlemin uygulanması halinde telafisi güç veya imkansız zararların doğması ve idari işlemin açıkça hukuka aykırı olması şartlarının birlikte gerçekleştiği kanaatindeyse yürütme durdurma kararı verebilecektir.\r\n\r\nDava açma nedenlerinin sınırlandırılmış olması farklı bir tartışmayı beraberinde getirmektedir. Buna göre, ödeme emrine karşı açılan davalarda, tarh, tebliğ ve tahakkuk aşamasında öne sürülmemiş iddia ve dava sebepleriincelenemeyecektir.78 Kamu borçlusu, uygulanan kanun hükmü, matrah, oran gibi tarh edilen verginin hukuki ve maddi dayanaklarını tarh işlemine karşı açtığı davalarda ileri sürmelidir. Ödeme emrine karşı açılan davalarda, dava sebeplerinin bu şekilde sınırlandırılması tahsil işlem ve aşamasının özelliğinden kaynaklandığı ifade edilmektedir. Buna göre tahsil işleminin tarh işlemine bağlı bir işlem niteliği taşıdığı değerlendirildiğinde, tarh işlemine yönelik sakatlık halleri bu aşamada halledilmiş olacak, miktarı belirlenmiş, istenebilir aşamaya gelmiş bir borç için sadece tahsile özgü, sınırlı sayıda dava nedeni olabilecektir.\r\n\r\nTüm bunların yanı sıra yine 58.maddesinde “itirazında tamamen veya kısmen haksız çıkan borçludan, hakkındaki itirazın reddolunduğu miktardaki amme alacağı %10 zamla tahsil edilir “ denilmektedir. Bu hükme göre ödeme emrine dava açan borçlunun tamamen veya kısmen haksız çıkması sonucunda haksız çıkılan tutar üzerinden ve kararın kesinleşmesi sonucu ayrıca %10 zam alınacaktır. Bu nedenle ödeme emrine dava açacak olan mükellefin maddenin bu hükmünü dikkate alarak dayanaktan yoksun ve geçerli bir gerekçe olmadığı müddetçe dava açmaması yerinde olur. Her ne kadar bu kanun hükmünün Anayasanın 2., 13., 36. ve 125. maddelerine  aykırılığı  savıyla iptali istemiyle AYM de dava konusu edilmiş olsa da AYM bu hükmün Anayasaya aykırı olmadığı kanaatine varmıştır.<a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftn3\" name=\"_ftnref3\">[3]</a>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong><strong>SONUÇ</strong>\r\n\r\nKamu alacağının tahsiline yönelik işlemlere başlanabilmesinin ön koşulu ödeme emrinin tebliğidir. Ödeme emrine karşı kamu borçlularınca ileri sürülebilecek itiraz nedenleri sınırlı sayıdadır ve dava açma süresi normal idari işlemlere karşı açılan dava süresine göre daha kısa süreli tutulmuştur. Bunların nedeni genel olarak amme alacağının olabilecek en az masrafla ve sürede hazineye intikal ettirilmesidir. Ödeme emrine karşı açılan davalarda kamu borçlusu haksız çıkması durumunda ödemesi gereken “haksız çıkma zammı”  da kamu alacağının en kısa sürede tahsilinin sağlanması ve kamunun alacağının sürüncemede bırakılmasının önüne geçilmek amacıyla ihdas edilen bir kanun maddesidir. Bu düzenleme her ne kadar anayasaya aykırı olarak görülse de Anayasa mahkemesinin kararı bu tartışmaya son noktayı koymuştur.\r\n<p style=\"text-align: right;\">Vergi Müfettişi Fırat İnsel</p>\r\n\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3></h3>\r\n<h3></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftnref1\" name=\"_ftn1\">[1]</a> 7061 sayılı Kanun’un 9. Maddesi “<em>6183 sayılı Kanunun 15 inci, 55 inci, 56 ncı ve 60 ıncı maddelerinde ve 58 inci maddesinin birinci ve yedinci fıkralarında yer alan “7” ibareleri “15” şeklinde değiştirilmiştir</em>”\r\n\r\n<a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftnref2\" name=\"_ftn2\">[2]</a> Yürütme durdurma kararı için davacıdan teminat alınır. Ancak mahkeme teminat aranmaksızın da yürütme durdurma kararı verebilir. ödeme emri etkisi uygulanmakla tükenecek bir idari işlem olduğundan yürütme durdurma kararı verilmeden önce idarenin savunmasının alınmasına gerek yoktur. ödeme emrine karşı dava açıldığında teminat gösterilmek şartıyla yürütmenin duracağını öngören 6183 sayılı Kanunun 58’inci maddesinin icra hukukunun temel ilkelerine göre belirli bir mantığı bulunmaktadır ve 2577 sayılı Kanun 27 inci maddesindeki “tahsilat işlemlerinde yürütme durmayacağı” hükmünün, ödeme emri dışındaki haciz tatbiki, ihtiyati haciz vb. işlemlerle sınırlı olarak anlaşılması gerekmektedir. ödeme emri aleyhine yürütme durdurma talepli olarak dava açıldığında, şayet istinaf ve temyize başvurulmuşsa yürütme durdurma talebi hakkında yargı merciin kararı oluşuncaya kadar, yürütmenin kendiliğinden durmasını sağlayacak İYUK, m.27’de bir hükme yer verilmelidir.\r\n\r\n<a href=\"applewebdata://286701BA-4E31-4FA5-B005-41450259D93D#_ftnref3\" name=\"_ftn3\">[3]</a> 3.2.2011 tarihli ve 2011/29 sayılı AYM kararı” <em>21.7.1953 günlü, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesinin beşinci fıkrasının Anayasa’ya aykırı olmadığına ve itirazın REDDİNE, OYBİRLİĞİYLE, 3.2.2011 gününde karar verildi</em>.”','VERGİ DAİRELERİNCE DÜZENLENEN ÖDEME EMRİ NEDİR? ÖDEME EMRİNE İTİRAZ YOLLARI NELERDİR?','','publish','closed','open','','vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir','','','2020-12-20 21:21:48','2020-12-20 18:21:48','',0,'http://www.davavergi.com/?p=602',0,'post','',0),
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(612,1,'2020-12-28 22:39:41','2020-12-28 19:39:41','<h2>E DEFTER NEDİR? E FATURA NEDİR? E DEFTER VE E FATURA UYGULAMALARINDA ZORUNLUK VE ŞARTLAR NELERDİR?</h2>\r\n<h2>E-Defter</h2>\r\nVergi Usulleri Kanunu (VUK) ve Türk Ticaret Kanunu (TTK) tarafından firmalar için tutulması zorunlu olan büyük defter (defter-i kebir) ve yevmiye defterlerinin elektronik ortamda hazırlanıp muhafaza edilmesi için geliştirilen uygulamaya e-Defter adı verilir. Firmalar, vergi mükellefi oldukları için her parasal hareketi kayıt altına almak zorundadırlar. e-Defter uygulaması bu kayıt tutma ve istenmesi halinde denetlenme işinin elektronik ortamda gerçekleştirilmesini sağlar.\r\n<h2>Kimler e-Defter Kullanabilir?</h2>\r\nBir firma, e-Defter uygulamasını kullanmaya başladıktan sonra içeriği Gelir İdaresi Başkanlığı’na (GİB) göndermez. Yani muhasebe kayıtları GİB’e aktarılmaz. Bunun yerine özet olarak kabul edilen ve berat denilen bilgiler GİB’e gönderilir.\r\nGİB tarafından belirlenen format ve standartlara uygun olarak tutulan e-Defterler, kağıt baskıya dökülmeden kaydedilir, değişmezliği ve kaynağının güvenilirliği garanti altına alınır. Bunu da gerçek kişiler için elektronik imza, firmalar yani tüzel kişiler için de mali mühür gibi uygulamalarla sağlar.\r\nGelir İdaresi Başkanlığı tarafından 19 Ekim 2019 tarihinde yayımlanan tebliğ kapsamında;\r\ne-Fatura uygulamasına geçiş zorunluluğu bulunan mükellefler,\r\nBağımsız denetime tabi olan şirketler zorunluluk kapsamında uygulamaya dahil olacaklar.\r\n5018 sayılı Kamu Malî Yönetimi ve Kontrol Kanununa ekli cetvellerde yer alan idare, kurum ve kuruluşlar ile iktisadi kamu kuruluşlarının ise e-Defter uygulamasından yararlanma zorunluluğu bulunmamakla birlikte isteğe bağlı olarak uygulamaya dâhil olabilirler.\r\nAyrıca defter tutma işlemlerini elektronik ortamda gerçekleştirmek isteyen vergi mükellefleri de gönüllü olarak e-Defter uygulamasını kullanabilirler.\r\n<h2>e-Defter Tutma Şartları Nelerdir?</h2>\r\nİşletmelerin e-Defter uygulamasını kullanabilmesi için bazı şartları karşılamaları gerekir. Firmalar için mali mühür, gerçek kişiler için de nitelikli elektronik imza sertifikası bulunması zorunlu olup ayrıca bir uyumlu\r\nyazılım satın alınması gerekir. Bu aşamalarla birlikte e-Defterin tutulması, kaydedilmesi, onaylanması ve saklanması aşamalarını gerçekleştirmeyi sağlayacak yazılımın da onaylanmış olması gerekir. Bu hazırlıklarla birlikte yapılacak başvuruların kabul edilmesinin ardından e-Defter tutma hakkı elde edilir.\r\n<h2>- Mali Mühür Nedir?</h2>\r\nElektronik belgelerin yasal olarak geçerli olabilmeleri için firmalar, mali mühür isimli bir elektronik sertifika alırlar. Bu sertifika, e-Defter belgelerinin yasal geçerliliğini ve veri bütünlüğünü garanti altına alırken e-\r\nDefter uygulamasında firmalar için zorunludur. e-Fatura uygulaması için alınan mali mührü e-Defter için de kullanmak mümkündür.\r\n<h2>- Zaman Damgası Nedir?</h2>\r\nBelirli bir verinin, belirli bir tarihte var olduğunu kanıtlamaya yarayan zaman damgası, herhangi bir e- sözleşmenin ya da e-belgenin imzalandığı, transfer edildiği, başvurusunun yapıldığı tarihi ve saati vurgulamaya ve onaylamaya yarar. Mükellefler de hazırladıkları e-Defterleri belirlenen süreler içerisinde GİB’e ilettiklerini kanıtlamak için zaman damgalı berat dosyası kullanırlar. Çünkü zaman aşımı durumunda GİB tarafından e-Defter beratı göndermeme cezası uygulanabilir.\r\n<h2>- e-Defter Beratı Nedir?</h2>\r\nGİB tarafından belirlenen standartlara uygun şekilde hazırlanan e-Defterlerin geçerlilik kazanabilmesi için defter bilgileri, firma bilgileri, mali müşavir bilgileri ve vergi detaylarıyla birlikte mali mühür ile birlikte belli bir formatta GİB’e iletilmesidir. Böylece berat dosyası GİB Portal’a yüklenerek GİB tarafından mühürlenmesi ve böylece yasal duruma gelmesi sağlanır.\r\n<h2>- Mali Mühür ile e-İmza Arasındaki Fark Nedir?</h2>\r\nGerçek kişilere verilen elektronik imza sertifikasına e-İmza denir ve bu, sertifika sahibi kişinin ıslak imzası yerine geçer. Firmalar için oluşturulan elektronik imzaya ise mali mühür denir.\r\n<h2>e-Defterin Avantajları Nelerdir?</h2>\r\nYevmiye defteri ve büyük defter hazırlamak için harcanan zaman, e-Defter uygulaması ile minimumseviyeye iner. Bu da firmalar için zamandan ve personelden tasarruf anlamına gelir.\r\nHer dönem defterlerin onayı ve basımı için ödenen tutarlar e-Defter uygulaması ile ortadan kalkar. Yevmiye defteri ve büyük defterin noter onayı ile kağıda basma maliyeti, e-Defter sayesinde oluşmaz.\r\nDefterlerin baskısı, onayı, gönderimi, arşivlenmesi için harcanan tutarlar sıfırlanacağı için maliyetler azalır. o Firmaların, onaylı defterleri’nin VUK’na göre 5 yıl, TTK’na göre 10 yıl süreyle saklaması gerekir. Kağıda basılı defterleri saklamak için de mekan ve zaman harcamak gerekir. e-Defterin avantajlarından biri de bu sorunu ortadan kaldırıp defterleri elektronik ortamda 10 yıllık yasal süre boyunca arşivlemesidir.\r\nKağıda basılı belgelerde bulunan hataları düzenlemek zahmetliyken e-Defterdeki hataları düzenlemek için ekstra çaba sarf etmek gerekmez.\r\ne-Defterde belirlenen belge standartları uluslararası formatta olduğu için özellikle çok uluslu şirketlerin çalışma, düzen ve uyum prensiplerine uygundur.\r\no Her dönem düzenlenen ve yüzlerce sayfadan oluşan defter için kesilen ağaçlar da defter uygulaması ile korunmuş olunur.\r\ne-Defter Başvurusu Nasıl Yapılır?\r\nFirmaların ve gerçek kişilerin e-Defter uygulamasına geçiş yapabilmeleri için iki farklı yöntem bulunur. İlki, yazılım, onay, gerekli belgelerin temini gibi aşamaların firmalar tarafından doğrudan yürütülmesidir.\r\nFirmalar, e-Deftere geçiş yapabilmek için öncelikle mali mühür temin etmiş olmalıdır. Ardından e-Defter tutulması, kaydedilmesi, onaylanması ve yasal sınır olan 10 yıl boyunca arşivlenmesi için gerekli yazılım hazırlarlar, hazırladıkları yazılımları için de onay almalıdırlar.\r\nİkincisi ise, onaylanmış özel entegratörlerle çalışmak ve doğrudan uygulamayı başlatmaktır.\r\nÖzel engeratörler e-Defterlerin tutulması, kaydedilmesi, onaylanması ve arşivlenmesi için gerekli altyapıyı hazır olarak sunarlar. Vergi mükelleflerinin yapması gereken e-Defterlerde gerekli bilgilerin doldurulması gibi aşamalardır. Özel entegratörlere ait yazılımı kullanmayı tercih eden mükellefler özel entegratör portali ya da kendi sunucuları üzerinde işlem yapmayı tercih edebilirler. Özel entegratör ortamını tercih eden mükelleflerin altyapı ya da yazılım için herhangi bir personel ya da bilgi işlem yatırımı yapılması gerekmez.\r\n<h2>e-Fatura</h2>\r\n<h2>e-Fatura Nedir? Kimler Kullanabilir?</h2>\r\ne-Fatura, işletmelerde kullanılan faturaların kağıda basılması yerine dijital ortamda hazırlanıp paylaşılmasıdır. Kağıt fatura ile aynı hukuki niteliklere sahip olan yasal düzenlemelerle çerçevesi çizilmiş olan e-Fatura, uluslararası biçimde standart hale getirilmiştir. Zaman damgası ve mali mühür sayesinde de değiştirilemezlikleri garanti altına alınmıştır. Her ki tarafın da e-Fatura kullanıcısı olması durumunda kullanılır ve Gelir İdaresi Başkanlığı sunucuları üzerinden alıcıya ve satıcıya iletilir.\r\nTürkiye’de kayıt dışı ekonominin önüne geçilmesi ve doğanın korunması amacıyla 5 Mart 2010’da uygulanmasına karar verilen e-Fatura, 2013 yılında bazı mükellefler için zorunlu hale geldi. Özel Tüketim Vergisi III sayılı listede yer alan malları imal, ithal ve inşa edenlerle birlikte madeni yağ lisansına sahip mükelleflerle başlayan zorunluluk, 2014 yılında brüt satışı 10 milyon TL olan firmaları kapsayacak şekilde genişletildi. Bu firmalara 2016’ya kadar e-Faturaya geçme süresi tanındı.\r\nGelir İdaresi Başkanlığı tarafından 19 Ekim 2019 tarihinde yayımlanan tebliğ kapsamında 2018 veya müteakip yıllık cirosu 5 milyon TL’yi aşan mükelleflere 1 Temmuz 2020\'ye kadar e-Fatura ve e-Defter uygulamalarına geçiş zorunluluğu getirildi.\r\nYıllık cirosu 5 milyon TL ve üzerindeki tüm işletmeler e-Fatura kullanmaya zorunludur. Ayrıca e-Faturanın avantajlarından yararlanmak isteyen işletmeler de gönüllü olarak bu uygulamaya geçiş yapabilirler. Gönüllü olarak katılan firmalar, diledikleri zaman sistemden ayrılabilirler. Ancak e-Fatura döneminde kestikleri faturaları 10 yıl süreyle saklamakla yükümlüdürler.\r\nCiro sınırı olmaksızın geçiş yapmaları zorunlu diğer gruplar ise aşağıdaki gibidir:\r\nÖTV I sayılı listedeki malların imali, ithali, teslimi için EPDK’dan lisans alan mükellefler,\r\nÖTV III sayılı listedeki malları imal, inşa ve ithal edenler,\r\nElektronik Ticaretin Düzenlenmesi Hakkında Kanunda tanımlanan aracı hizmet sağlayıcıları, internet ortamında gayrimenkul, motorlu araç vasıtalarının satılması ve kiralanması için ilan yayınlayan internet sitesi sahipleri veya işleticileri ile internet ortamında reklamların yayınlanmasına aracılık faaliyetinde bulunan internet reklamcılığı hizmet aracıları,\r\noKomisyoncu veya tüccar olarak meyve ve sebze ticareti yapan mükellefler,\r\n<h2>e-Fatura Kullanma Yöntemleri</h2>\r\nGelir İdaresi Başkanlığına (GİB) yapılan başvurunun ardından sistem üzerinde tanımlanan kullanıcılar, belirlenen standartlarda oluşturulan elektronik faturaları, yine GİB üzerinden iletirler. E-Fatura\r\nkullanımında 3 farklı yöntem vardır ve firmalar bu seçeneklerden biriyle ilerleyebilirler:\r\n- GİB Portal\r\nGelir İdaresi Başkanlığı tarafından sağlanan bir portal üzerinden e-Fatura işlemleri yürütülebilir. Ücretsiz ve en basit yöntem olan GİB Portal, az sayıda fatura gönderip alan kullanıcılar için uygun bir yöntemdir.\r\nAncak fatura sayısı arttıkça sağlanan GİB Portal hizmeti artan ihtiyaçları karşılamakta yetersiz kalacaktır.\r\nO Faturalar otomatik değil de manuel olarak kesilir ve e-Fatura mükelleflerine GİB üzerinden iletilir.\r\nO Kullanıcılar ayda en fazla 500 adet e-Fatura kesebilir. Bu limit aşılamaz.\r\nO Portaldaki faturalar 6 aylık dönemlerde geriye doğru sistemden silinir. Bu nedenle bu yöntemi kullanan mükellefler faturalar silinmeden kendi sistemlerinde faturalarını indirerek yedeğini almalıdır.\r\nArama özellikleri yetersizdir. Sadece tarih araması yapılabilir. Bu nedenle de bazen faturalar gözden\r\nkaçabilir.\r\n<h2>- Entegrasyon</h2>\r\ne-Fatura işlemlerini GİB Portal yerine kendi uygulamaları ile yürütmek isteyen kullanıcıların tercih ettiği entegrasyon yöntemi maliyet, iş yükü, onay ve yürütme gibi aşamalarda yorucu kabul edilebilir. Firmalar kendi uygulama ve servislerini geliştirdikten sonra GİB’ den onay almakla işe başlarlar. Bu uygulamanın her an hizmet verebilir olması gerekir. Ayrıca yapılacak sistemsel yatırımlar kadar bu sistemde çalışacak personelin geliştirilmesi ve ayrı bir birimin oluşturulması da beklenir.\r\nUygulama ve servis tasarlama adımlarında bazı firmaların hazırladığı uygulamaları lisanslama yöntemiylesatın almak mümkün olsa da sonraki adımlarda mükellef tek başınadır.\r\nSistemin 7/24 aktif olarak çalışabilmesi için gerekli personel alanında uzman olmalıdır. Çünkü sistemin aksaması durumunda firma, GİB tarafından fatura gönderememe/alamama cezasıyla karşılaşabilir.\r\nGİB Portal’ de aylık en fazla 500 e-Fatura kesilebilirken bu yöntemde sınır yoktur.\r\nEntegrasyon ile firmalar faturalarını kendileri sisteme işleyecekleri için kapalı bir sistemle çalışırlar. Böylece ekstra güvenlik önlemi alma imkanları da mevcuttur.\r\n<h2>- Özel Entegratör</h2>\r\nAylık fatura sayısı değişiklik gösterebilen ve zaman zaman çok yüksek sayıda e-Fatura kesebilen firmalar için en pratik yöntem olan özel entegrasyon, aynı zamanda entegrasyona kıyasla en düşük maliyetli yöntemdir. Tedarikçi tarafından herhangi bir formatla gelen faturalar, UBL-TR formatına dönüştürülür ve alıcısına iletilmek üzere GİB’ e aktarılır.\r\nGİB portalde olduğu gibi e-Fatura limiti yoktur. Büyük miktarlarda faturalar için hizmet sağlandığı için arama motorları da o oranda gelişmiş arama olanakları sağlar Sistemin 7/24 çalışır durumda olması Özel\r\n\r\nEntegratörün sorumluluğunda olduğu için herhangi bir Bilgi İşlem personeli ya da biriminin bulundurulması gerekmez.\r\nYazılım ve donanım için herhangi bir yatırım yapılması gerekmez.\r\nFatura verilerinin güvenliği üst düzey olduğu gibi verilere ulaşım da firmaya özeldir.\r\n\r\nHerhangi bir formatta fatura gönderilebilir[1]. Standartlara uygun formata dönüşüm, özel entegratör tarafından sağlanır.\r\nGİB Portal’e ihtiyaçlara uygun özellikler eklenemezken özel entegrasyon, firmanın ihtiyaçlarına uygun ek özellikler geliştirmeye açıktır.\r\n<h2>İhracat e-Faturaları</h2>\r\nYıllık cirosu 5 milyon TL ve üzerindeki tüm işletmeler e-Fatura kullanmakla yükümlü oldukları gibi, Gelir İdaresi Başkanlığı’nın yayınladığı tebliğe göre; İhracat ve Tax Free işlemleri de e-Fatura uygulaması kapsamında işleme alınır. Yani ihracat yapan ve e-Fatura kapsamında olan kurumların, yasal kapsama giren ihracatları için de e-Fatura düzenleme zorunluluğu bulunur. İhracat süreçlerinin de elektronik ortama taşınmasıyla, ihracat faturaları Gümrük ve Ticaret Bakanlığı\'na iletilir. Bu durumda artık ihracat faturaları Bakanlık tarafından görüntülenebilir.\r\nİhracat işlemlerinde verimlilik ve hızın artmasını kolaylaştıran uygulama, sadece mal ihracatları için geçerli.\r\nHizmet ihracatları için e-Fatura zorunluluğu bulunmaz.\r\nKurumlar, e-Faturalarında olduğu gibi ihracat e-Faturalarını; yeni düzenlemeye uyumlu çalışan yazılımlarla, özel entegratör servisleriyle ya da doğrudan GİB entegrasyonu yapan yazılımların güncel sürümleriyle düzenleyebilir.\r\nBu fatura türlerinde alıcı bilgisi, Gümrük ve Ticaret Bakanlığı olacak şekilde tanımlanır. İhracat faturaları ile sınırlı kalmak kaydıyla, faturaların İngilizce veya farklı bir dilde düzenlenmesi mümkündür. e-Faturalarda yabancı dil ve Türkçe bir arada da kullanılabilir.\r\n<h2>e-Faturanın Avantajları Nelerdir?</h2>\r\nKağıda basılı fatura yerine kullanılan e-Fatura hem firmanın maliyetlerini düşürmesini sağlar hem de doğayı korur.\r\nBir kağıt faturayı hazırlama, basım, kontrol, kayıt, gönderim, ulaştırma ve arşive ekleme aşamaları ortalama 5 gün sürer. Yani iş yükünü arttırırken zaman da alır. e-Fatura ise bir dakikadan az bir sürede hazırlanıp alıcıya ulaştırılabilir.\r\nAyda kesilen 500 kağıt fatura için toplamda 2 bin ağaç kesilirken e-Fatura ile bu zarar ortadan kalkar.\r\nİhtiyaç anında faturalara tek bir tıkla ulaşılabilmesi kullanıcılara pratiklik sağlar. Kağıt fatura kullanımında ise faturaya ulaşmak için fiziksel arşivde boşa zaman kaybedilir, pratiklik ve zaman açısından kullanıcının zararınadır.\r\n<h2>e-Fatura ile ERP/Muhasebe Yazılımları Uyumlu mudur?</h2>\r\nİşletmelerde mal ve hizmet üretimi için gereken tüm kaynakların verimli kullanılmasını sağlayana ERP programı ya da muhasebe programları, genellikle donanım ve yazılımın da içerisinde yer aldığı birçok bileşenden oluşur. İşletmenin tüm veri ve işlemlerinin bir araya getirilmesine yarayan bu yazılımlar, programda yapılacak bazı değişikliklerle e-Fatura uygulamasına uygun hale getirilebilir.\r\nBöylece ERP/muhasebe yazılımları ile e-Fatura uygulaması senkronize bir şekilde çalışabilir.\r\n<h2>e-Fatura’ya Nasıl Başvurulur?</h2>\r\nGelir İdaresi Başkanlığı’nın e-Fatura sistemini kullanma yöntemlerinden biri olarak sunduğu “Özel Entegrasyon” ile e-Fatura’ya başvuruda bulunmak isteyen firmalar için aşağıdaki adımlar izlenebilmektedir.\r\ne-Fatura’ya Başvuru Adımları\r\n1. Mükellef Firma, KamuSM’den internet ortamında mali mühür başvurusu yapar. (www.kamusm.gov.tr)\r\n2. Özel Entegratör ile e-Fatura için sözleşme imzalanır. (Mükellef mali mührünü almadan önce de sözleşme sürecine başlayabilir).\r\n3. Mali mühür firmaya fiziksel olarak ulaştığında e-Fatura için www.efatura.gov.tr adresinden e-Fatura başvurusunda bulunur.\r\n4. Firmanın e-Fatura projesi başlamış olur. Destek alınan özel entegratör, firmaya tanımlama linki gönderir.\r\n5. Firma, kendisine gelen tanımlama linkine tıklayarak firma bilgileri ile gerekli alanları doldurur.\r\n6. Firma tanımlamalarını tamamladığında, bilgiler otomatik olarak Destek alınan özel entegratör\r\nfirmanın ekranlarına düşer ve gerekli kontroller yapılır. Herhangi bir sorun yok ise, firmaya aktivasyon linki gönderilir.\r\n7. Firma, destek alınan özel entegratör tarafından gönderilen aktivasyon linkini mali mühürü ile imzalar. Bu esnada, Gelir İdaresi Başkanlığı’na destek alınan özel entegratörün mali mühürü ile e-Fatura uygulamasını kullanacağına dair otomatik bildirim yapmış olur. Bu bildirim sayesinde, firmanın faturaları özel entegratör tarafından toplu halde imzalanır.\r\n8. Gelir İdaresi Başkanlığı onayladığında, aynı gün içinde firmanın süreçleri tamamlanarak firma, e- Fatura sistemine dahil olmuş olur. (Kaynak : GİB)\r\n<h3 style=\"text-align: right;\">Zekiye Bozdoğan\r\nFinans Danışmanı</h3>','E DEFTER NEDİR? E FATURA NEDİR? E DEFTER VE E FATURA  UYGULAMALARINDA ZORUNLUK VE ŞARTLAR NELERDİR?','','publish','closed','open','','e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir','','','2020-12-28 22:42:00','2020-12-28 19:42:00','',0,'http://www.davavergi.com/?p=612',0,'post','',0),
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(615,1,'2020-12-28 22:41:54','2020-12-28 19:41:54','edefter','edefter','edefter','inherit','closed','closed','','edefter','','','2025-01-09 14:07:19','2025-01-09 11:07:19','',612,'http://www.davavergi.com/wp-content/uploads/2020/12/edefter.jpg',0,'attachment','image/jpeg',0),
(617,1,'2021-01-03 15:02:07','2021-01-03 12:02:07','<strong>   </strong>\r\n<h2><strong>ÜCRETLİLERDEN ALINAN GELİR VERGİSİ</strong></h2>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\n&nbsp;\r\n\r\nGünümüz mali sisteminde yer alan vergilendirilecek ekonomik kaynaklardan birisi de \"<strong>gelir </strong>\"dir.\r\n\r\nGelir tanımı, <strong>ekonomik açıdan</strong> ve <strong>Gelir Vergisi Kanunu</strong> açısından farklılık gösterir.\r\n\r\n&nbsp;\r\n\r\n<strong>Ekonomistler</strong> geliri, üretimden tüketim aşamasına kadar geçen ekonomik süreç içerisinde meydana gelen ve para ile ifade edilen kıymetler olarak ifade ederler. Aslında bu tanım üzerine çoğu insan gelir ile servet konusunda kavramsal kargaşa yaşamaktadır. Dinamik vasıflı olan gelir bir haftalık, bir aylık ya da bir yıllık gibi periyodik bir süreçle ilişkilendirilebilirken; servet, belli bir zamandan itibaren kişilerin biriktirdiği malvarlıklarını ifade ettiği için durağan vasfa sahip olup, belli bir periyoda sahip değildir.\r\n\r\n&nbsp;\r\n<h2>Mevzuat</h2>\r\n&nbsp;\r\n\r\n<strong>193 sayılı Gelir Vergisi Kanunu\'nun</strong> \"mevzu\" başlıklı bölümünde 1. maddede verginin konusu ve gelirin tanımı \"(4783 sayılı Kanun ile değişen madde) Gerçek kişilerin gelirleri gelir vergisine tâbidir. Bir gerçek kişinin bir takvim yılı içinde elde ettiği kazanç ve iratların safi tutarı\" şeklinde düzenlenmiştir. Aynı Kanunu\'nun 2. maddesinde \"gelirin unsurları\" başlıklı bölümde ise gelire giren kazanç ve iratlar \"ticari kazançlar, zirai kazançlar, ücretler, serbest meslek kazançları, gayrimenkul sermaye iratları, menkul sermaye iratları ve diğer kazanç ve iratlar\" denilmek suretiyle ayrı ayrı belirlenmiştir. Ülkemizde 1961 yılında yürürlüğe giren Gelir Vergisi Kanunu\'nun ilk uygulaması kaynak teorisine dayanmaktadır. Gelirin tanımı 4369 sayılı Kanun ile \" bir gerçek kişinin bir takvim yılı içinde elde ettiği, tasarruf ve harcamalarına kaynak teşkil eden her türlü kazanç ve iratların safi tutarı\" şeklinde değiştirilmiş ve gelirin unsurlarından sair kazanç ve irat yerine \"diğer kazanç ve irat\" düzenlenmiştir. Söz konusu tanım değişikliği, 4444 sayılı Kanun ile geçici olarak ertelenmiş ve 4783 sayılı Kanun ile iptal edilmiştir. Ülkemizde 4369 sayılı Kanunu\'nda gelirin tanımında yapılan değişiklik ile safi artış teorisi daha yakınlaşılmış, ancak safi artış teorisi tam anlamıyla uygulanamamıştır. 4783 sayılı Kanunu\'nda gelirin tanımı ile kaynak teorisi daha ağırlıklı hale gelmiştir. Yeni Gelir Vergisi Tasarısının 3.maddedesinde öncelikle gelire tabi kazanç ve iratlar ayrı ayrı belirlendikten sonra gelirin tanımına yer verilmiştir. Tasarıda gelir, \"Bu Kanunda aksine hüküm olmadıkça, gerçek kişilerin bir takvim yılı içinde elde ettikleri kazanç ve iratlar gelirin tespitinde gerçek ve safi tutarları ile dikkate alınır\" denilmek suretiyle tanımlanmıştır. Dolayısıyla mevcut gelir tanımı ile Tasarıdaki gelir tanımı farklı değildir. Yeni Gelir Vergisi Tasarısında da kaynak teorisine ağırlıklı olarak yer verilmiştir.\r\n\r\nGelir vergisi, gerçek kişilerin bir takvim yılı içerisinde elde ettikleri gelir üzerinden alınan dolaysız bir vergidir. Bu vergiye ilişkin düzenlemeler Alman vergi sisteminden alınan ve 01.01.1961 tarihinde yürürlüğe giren 193 sayılı Gelir Vergisi Kanunu’nda yer almaktadır. Gelir Vergisi Kanunu’nun 1. maddesinde gelir tanımlanırken; 2. maddesinde, gelir vergisi kapsamına giren kazanç ve iratlar yedi ayrı grup hâlinde tek tek sayılmış ve devam eden maddelerde de her bir kazanç için farklı vergilendirme usulleri öngörülmüştür. Kanun maddesinde zikredilen kazanç ve iratlardan biri de “ücret” tir. İş sözleşmesinin bir sonucu olarak ortaya çıkan ücret, Gelir Vergisi Kanunu’nun 61. maddesinde, “İşverene tabi ve belirli bir işyerine bağlı olarak çalışanlara hizmet karşılığı verilen para ve ayın ile sağlanan ve para ile temsil edilebilen menfaatler” olarak tanımlanmıştır. Yine aynı maddede, ücretin farklı adlar altında ödenmiş olmasının, onun mahiyetini değiştirmeyeceği belirtilmiştir.\r\n\r\n&nbsp;\r\n<h2>Gelirin Özellikleri?</h2>\r\n193 sayılı Gelir Vergisi Kanunu\'nun 1. maddesinde açıklanan gelirin tanımına göre gelirin taşıması gereken özellikleri şu şekilde sıralayabiliriz;\r\n<ol>\r\n 	<li>Gelir vergisi, gerçek kişilerin gelirlerine uygulanmalıdır. Gerçek kişi, Medeni Kanunu\'na göre hak ve borçlar nedeniyle ehil olan insandır.</li>\r\n 	<li><strong>2</strong>. Gelir, bir takvim yılında elde edilmelidir. Vergilendirme dönemi, 1 Ocak’ta başlayıp 31 Aralık’ta sona eren takvim yılıdır. İlk ve takvim yılı olmakla beraber, kendisine izin verilen yükümlülerde 12 aylık faaliyet dönemi hesap dönemi olarak kabul edilebilir. Örneğin, turistik işletmeler için 1 Haziran’da başlayan ve 31 Mayıs da sona eren hesap dönemi gibi...</li>\r\n 	<li><strong>3</strong>. Gelir gerçek ve safi olmalıdır. Gelirin gerçek olması, vergilemenin bir kısım belirtilere göre değil, gerçekleştirilen gelir tutarı üzerinden belirlenmesidir. Gelirin safi olması ise gelirin elde edilmesi ve kaynağının devamlılığına yönelik yapılan giderlerin indirilmesinden sonra kalan tutarı ile vergiye tabi tutulmasıdır. Gelirin gerçek tutarının belirlenmesinin zor olduğu durumlarda, götürü usulde ya da bazı belirtilere göre (ortalama kâr haddi) gelir belirlenebilir.</li>\r\n 	<li><strong>4</strong>. Gelir elde edilmiş olmalıdır. Gelir vergisinde elde etme, vergiyi doğuran olaydır. Vergi kanunlarında elde etmenin tanımı bulunmamaktadır. Genel olarak elde etme, \"geliri oluşturan kazanç ve iratlara hukuken ve iktisaden tasarruf edebilme olanağı\" şeklinde tanımlanabilir.</li>\r\n</ol>\r\n<strong>Gelir kaynağını oluşturan ücretlerin vergilendirmesi Vergi Dilimleri tarifesi ile olur.</strong>\r\n\r\n<strong>     Vergi Dilimi Nedir? </strong>\r\n\r\nVergi Dilimi, çalışanların yıl içerisinde elde ettikleri toplam ücretleri üzerinden alınacak vergi oranını belirleyen, artan oranlı bir tarifedir. Yani ücret üzerinden yapılan oransal bir kesintidir.\r\n\r\nVergi matrahı ise işçinin brüt ücreti üzerinden SGK İşçi Payı ile İşsizlik Sigortası İşçi payının düşmesi ile birlikte oluşan vergiye tabii esas kazançtır.\r\n\r\n&nbsp;\r\n<h2>   <strong>Ücretliler için uygulanan 2020 Vergi Dilimleri</strong>;</h2>\r\n&nbsp;\r\n<ul>\r\n 	<li>0-22.000TL ye kadar %15</li>\r\n 	<li>000TL’nin 22.000TL si için 3.300TL, fazlası için %20</li>\r\n 	<li>000TL’nin 49.000TL si için 8.700TL, fazlası %27</li>\r\n 	<li>000TL’nin 180.000TL si için 44.070TL, fazlası %35</li>\r\n 	<li>000TL den fazlasının 600.000TL si için 191.070TL, fazlası %40</li>\r\n</ul>\r\n&nbsp;\r\n\r\nVergi dilimlerini belirleyen tutar kümülatif vergi matrahıdır. Hesaplama yöntemi aynı olsa da\r\n\r\nvergilendirme oranı her yıl Maliye Bakanlığı’nca belirlendiğinden, farklılık göstermektedir. Kaçıncı vergi dilimine gireceğimiz toplam kazancımıza göre değişeceğini göz önünde bulundurursak, kazancımız arttıkça kesinti oranımız da artar.\r\n\r\n&nbsp;\r\n\r\nMesela ücretlinin 2020 yılı için geçmiş aylar kümülatif vergi matrahı 20.000TL, son ay kümülatif vergi matrahı ise 24.000TL olsun.\r\n\r\nÖnceki ayların vergi matrahları toplamı 20.000TL, ilk vergi dilimine girer ve hesaplama şu şekildedir:\r\n\r\n22.000-20.000=2.000TL*0,15=300TL’dir.\r\n\r\n24.000-22.000=2.000TL*0,20=400TL’dir. ( İkinci dilimde 22.000TL’yi geçtiği için oran %20 olarak hesaplandı.)\r\n\r\n2020 yılı için toplam ödenecek Gelir Vergisi 700TL olarak hesaplanır.\r\n\r\n&nbsp;\r\n<h2><strong>  Hangi Durumlarda İşçi Birden Fazla İşverenden Ücret Almış Sayılır Ve Elde Edilmiş Ücretin</strong><strong>Vergisi Nasıl Hesaplanır?</strong></h2>\r\n<strong> </strong>\r\n<ul>\r\n 	<li>Bir firmanın bünyesinde çalışan işçinin, yıl içerisinde buradan elde ettiği ücret dışında başka kurum veya kuruluştan ya da firmadan gelir elde etmesi durumunda,</li>\r\n 	<li>Aynı takvim yılı içerisinde bağlı bulunduğu yerden ayrılarak, başka bir firmada ya da kurum veya kuruluşta işe başlaması sebebiyle gelir elde etmesi durumda</li>\r\n 	<li>Aynı takvim yılı içinde, gelir veya kurumlar vergisi mükelleflerine tabi çalışan işçinin, bu mükelleflerin ortağı oldukları iş ortaklığı veya adi ortaklıklar bünyesinde çalışmaya başlamaları halinde elde ettikleri ücret gelirleri.</li>\r\n</ul>\r\n&nbsp;\r\n\r\nHer işverenden alınan ücretler, ayrı ayrı vergi tarifesi uygulanarak vergilendirilirler.160 Seri Numaralı Gelir Vergisi Genel Tebliği’nde ise, ’’Bir hizmet erbabının birden fazla işverenden ücret alması halinde her bir işverenden alınan ücretler ayrı ayrı vergilendirilmektedir .Dolayısıyla  vergi tarifesi, her bir işverenin ödediği ücrete, diğer işveren ya da işverenlerin ödediği ücretle ilişkilendirilmeksizin ayrı ayrı uygulanmaktadır.’’ Yıl içerisinde işveren değiştiren çalışan, ücret gelirine ilişkin gelir vergisi matrahını yeni işverenine bildirmek suretiyle ücretinin gelir vergisi tarifesine göre <strong>kümülatif</strong><strong> </strong>olarak vergilendirilmesini talep edebilir. Bu durumda yeni işveren, matrahı sıfırdan hesaplamak yerine <strong>kümülatif matrahı dikkate alarak tevkifat yapmalıdır</strong>.\r\n\r\n<strong> </strong>\r\n\r\n<strong>               Şayet,</strong>\r\n<ul>\r\n 	<li>İki ayrı özel sektör firmasının birleşmesi söz konusu ise (devir, nev’i değişikliği ve bölünme halleri dahil).</li>\r\n 	<li>22/5/2003 tarihli ve 4857 sayılı İş Kanunu kapsamında asıl işveren-alt işveren ilişkisi kurulan yerlerde çalışan hizmet erbabının, yıl içinde alt işvereninin değişmesi söz konusu ise</li>\r\n 	<li>Ortaklık halinde faaliyette bulunan işyerlerinde, ortaklardan herhangi biri değiştiyse</li>\r\n</ul>\r\nElde edilen ücret, <strong>tek işverenden</strong> kazanılmış sayılarak,<strong> kümülati</strong>f matrah esas alınarak, vergi kesintisi yapılır.\r\n\r\n<strong> </strong>\r\n<h2><strong>VERGİYE TABİ ÜCRETİN MATRAHINI HESAPLAMA CETVELİ İSE AŞAĞIDAKİ GİBİDİR</strong></h2>\r\n<strong> </strong>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td width=\"357\"><strong>Brüt Maaş (A)</strong></td>\r\n<td width=\"229\"><strong>A</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>SGK İşçi Payı (B)</strong></td>\r\n<td width=\"229\"><strong>B= A *0,14</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>İşsizlik Sigortası İşçi Payı (C)</strong></td>\r\n<td width=\"229\"><strong>C = A X 0,01</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Vergi Matrahı (D)</strong></td>\r\n<td width=\"229\"><strong>D =A - (B+C)</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Aylık Gelir Vergisi (E)</strong></td>\r\n<td width=\"229\"><strong>E = D X 0,15 (*) / BU ORAN DEĞİŞİR</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Damga Vergisi (F)</strong></td>\r\n<td width=\"229\"><strong>F = A X 0,00759</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Kümülatif Vergi Matrahı (G)</strong></td>\r\n<td width=\"229\"><strong>G =[ A - (B+C) ] + Önceki Aylar Vergi Matrahları</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Net (H)</strong></td>\r\n<td width=\"229\"><strong>H =A - (B+C+E+F)</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Asgari Geçim İndirimi (I)</strong></td>\r\n<td width=\"229\"><strong>I</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"357\"><strong>Toplam Ele Geçen (J)</strong></td>\r\n<td width=\"229\"><strong>J = H + I</strong></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n<h3 style=\"text-align: right;\"><strong>                                                                                                                                 SMMM TUĞBA YENİŞAN</strong></h3>\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"><strong> </strong></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>          </strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n<strong>    </strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>','ÜCRETLİLERDEN ALINAN GELİR VERGİSİ VE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir','','','2021-01-03 15:08:38','2021-01-03 12:08:38','',0,'http://www.davavergi.com/?p=617',0,'post','',0),
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(629,1,'2021-01-25 11:30:32','2021-01-25 08:30:32','<h2>TARTIŞILAN SERVET VERGİSİ “DEĞERLİ KONUT VERGİSİ”</h2>\r\n<h2>Giriş</h2>\r\nDeğerli Konut Vergisine ilişkin hükümler 7 Aralık 2019 tarihli ve 30971 sayılı Resmi Gazete’de yayımlanan 7194 sayılı Kanun (Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamade Değişiklik Yapılması Hakkında Kanun) ile düzenlenmiştir. Söz konusu hükümler, 1319 sayılı Emlak Vergisi Kanunu’na eklenen maddelerden oluşmaktadır. 9/7/1970 tarihli ve 1319 sayılı Emlak Vergisi Kanununa “Değerli Konut Vergisi” kısım başlığı altında eklenen 42 ilâ 49 uncu maddelerinde düzenlenmiştir.\r\nAncak 2019 yılında ihdas edilen bu vergi piyasalarda, emlak sahipleri arasında, yasal ve anayasal çerçevede çok tartışma konusu oldu. Hatta mali gücüne göre ödeme ilkesine aykırılık ve eşitlik ilkesine aykırılıktan anayasa mahkemesine taşındı. Koranavirüsün hâkim olduğu 2020 yılında birçok maddesi tartışıldı. Bu kadar ses getiren bir servet vergisi olarak kamuoyu baskısı nedeniyle maddeleri bir daha gözden geçirildi. Nihayetinde 20.2.2020 tarih ve 31045 sayılı Resmi Gazetede yayımlanan 7221 sayılı Coğrafi Bilgi Sistemleri İle Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile Emlak Vergisi Kanunu’nun “Değerli Konut Vergisi” ile ilgili düzenlemelerinde bazı değişiklikler yapılmıştır. Bu değişiklikler her ne kadar kamuoyunu bazı maddeler açısından yatıştırsa da hala tartışma konusu olmaya devam etmektedir.\r\nEmlak vergisi gibi servet vergisi olan değerli konut vergisini daha detaylı olarak açıklayacak alt düzenleme bulunmamaktaydı. Son olarak 15 0cak 2021 tarihinde değerli konut vergisine uygulamasına ilişkin resmi gazetede beklenen genel tebliğ yayınlanmıştır. Makalemizde değerli konut vergisine ilişkin tebliğdeki açıklamalar ışığında mükelleflerini, beyan ve ödeme sürelerini, muafiyet istisnalarını, matrah ve vergi oranlarını değişen maddeler ve tartışılan maddeler çerçevesinde irdeleyeceğiz\r\n<h2>1-Değerli Konut Vergisi Konusu</h2>\r\nTürkiye sınırları içinde bulunan ve bina vergi değeri 1319 sayılı Kanunun 42 nci maddesinde yer alan tutarı aşan mesken nitelikli taşınmazlar değerli konut vergisinin konusunu teşkil etmektedir. Değerli konut vergisi uygulamasında \"mesken nitelikli taşınmaz\" kavramı, mesken niteliğini haiz binalar ile birden fazla bağımsız bölümden oluşan binalarda her bir bağımsız bölümü ifade eder. Her bir bağımsız bölüm vergilendirme açısından ayrı ayrı değerlendirilir. Taşınmazın mesken niteliğini haiz olup olmadığı hususunun değerlendirilmesinde, taşınmazın kayıtlardaki niteliğinin yanında fiilen kullanım durumuna da bakılır. Bina vergi değeri, 1319 sayılı Kanunun 29 uncu maddesine göre binalar için hesaplanan bedeli ifade eder. Söz konusu değer, taşınmazın bulunduğu yerdeki belediyeden ilgililerince temin edilir. 7221 sayılı Kanun ile Emlak Vergisi Kanunu’nun “Değerli Konut Vergisi” ile ilgili değişikli sonrası Tapu ve Kadastro Genel Müdürlüğü’nün değerli konut vergisine tabi tutulacak mesken nitelikli taşınmaz ile ilgili değer belirleme görevi kaldırıldı. Değer Belirleme İşlemi Emlak Vergisi Kanunu sistematiği içinde gerçekleşecektir. Değerli Konut Vergisinin konusuna Türkiye sınırları içinde bulunan mesken nitelikli taşınmazlardan Kanunun 29’uncu maddesine göre belirlenen bina vergi değeri 5.000.000( 2021 için 5 milyon 227 bin TL) Türk lirasının üzerinde olanlar girmektedir. Verginin matrahı, bina vergi değeri ve Tapu ve Kadastro Genel Müdürlüğü’nce belirlenen değerden yüksek olanı değil bina vergi değerinin 5.000.000 ( 2021 için 5 milyon 227 bin TL) TL’yi aşan kısmıdır. Değerli konut vergisinde meskenin değerini belirleme görevi Tapu ve Kadastro Genel Müdürlüğünde olduğu ilk halinde yapılan değer tespitleri çok tartışılmıştır. Çünkü değer tespitlerinin fahiş ve yüksek olduğu konuşulmuştur. Bu gibi tartışmalar nedeniyle ve mahkeme süreçleri nedeniyle değer belirleme görevi bu müdürlüğün görevinden çıkarılmıştır. Sadece Emlak vergisi Kanunu’nun 29 maddesince belediyeler tarafından belirlenen değer esas alınmıştır. Ancak bu değer ile piyasa değerleri arasında da hali hazırda çok uçurumların olduğu tartışılmaktadır. Vergi sadece meskenlere uygulandığından ve mesken olmamasına rağmen mesken olarak kullanılan yani fiili olarak mesken olarak kullanıldığı tespit edilen yerlerinde bu vergiden nasibini alacağı hususu da tartışılmaktadır. Çünkü bu tespitin nasıl yapılacağı ve çok lüks olan işyerlerinden bu verginin alınmaması ancak sadece meskenlerden alınması da halen adaletli olmadığı konuşulmaktadır.\r\n<h2>2- Verginin Mükellefi, Mükellefiyet Başlangıcı-Bitişi Ve Muafiyetler</h2>\r\nDeğerli konut vergisinin mükellefi, mesken nitelikli taşınmazların maliki, varsa intifa hakkı sahibi, her ikisi de yoksa mesken nitelikli taşınmaza malik gibi tasarruf edenlerdir. Buna göre, mesken nitelikli taşınmaza ilişkin değerli konut vergisini taşınmazın maliki öder. Mesken nitelikli taşınmaz üzerinde intifa hakkı varsa vergi, bu hakkın sahibi tarafından ödenir. Mesken nitelikli taşınmazın maliki veya intifa hakkı sahibi yoksa malik gibi tasarruf edenler vergiyi ödemekle mükelleftir. Bir mesken nitelikli taşınmaza paylı mülkiyet halinde malik olanlar, hisseleri oranında mükellef olurlar. Elbirliği mülkiyette ise malikler vergiden müteselsilen sorumludurlar. DKV mükellefiyeti,\r\n- Mesken nitelikli taşınmazın bina vergi değerinin ilgili yıl için geçerli beyan sınırını (tutarını) aştığı tarihi,\r\n- Vergi değerini tadil eden sebeplerin doğması (örneğin kapsama giren taşınmazın satın alınması veya intikal etmesi) halinde bu değişikliklerin vuku bulduğu tarihi,\r\n- Muafiyetten yararlanıldığı durumlarda muafiyetin sukut ettiği (kaybedildiği) tarihi takip eden yıldan itibaren başlar.\r\nYanan, yıkılan, tamamen kullanılmaz hale gelen veya vergiye tabi iken muaflık şartlarını kazanan mesken nitelikli taşınmazlardan dolayı mükellefiyet, bu olayların vuku bulduğu tarihi takip eden taksitten itibaren sona erer.\r\nBuna göre 2020 yılında beyana tabi mesken nitelikli taşınmaza öteden beri sahip olan veya 2020 yılında satın alan kişiler bu taşınmaza yılın son günü de sahip iseler 2021 yılında beyanname vermek ve DKV ödemek zorundadırlar.\r\nBu taşınmazı yeni yılın ilk mesai gününde (4 Ocak 2021\'de) satmış olsalar bile 2021 yılında bu taşınmaz için beyanname vermek ve 2021 yılına ilişkin tahakkuk edecek verginin tamamını (her iki taksiti de) ödemek zorundalar. Taşınmazı 4 Ocak\'ta satın alan kişinin DKV yükümlülüğü ise 2022 yılından itibaren başlayacağından bu kişi eğer taşınmazı 2021 yılı sonuna kadar satmazsa, 2022 yılında DKV beyannamesi vermek zorunda olacaktır.\r\n<h2>Aşağıda yazılı mesken nitelikli taşınmazlar, değerli konut vergisinden muaftır.</h2>\r\na) Genel ve özel bütçeli idarelerin, belediyelerin, üniversitelerin ve Toplu Konut İdaresi Başkanlığının maliki veya intifa hakkına sahip olduğu mesken nitelikli taşınmazlar.\r\nb) Türkiye sınırları içinde mesken nitelikli tek taşınmazı olanların bu taşınmazı ile birden fazla mesken nitelikli taşınmazı bulunanların değerli konut vergisinin konusuna giren en düşük değerli mesken nitelikli tek taşınmazı (intifa hakkına sahip olunması hâli dâhil) için değerli konut vergisi muafiyeti uygulanır. Muafiyet, bu kişilerin tek meskene hisse ile sahip olmaları halinde hisselerine ait kısım için de uygulanır.\r\nc) Birden fazla mesken nitelikli taşınmazı bulunan mükellefler, değerli konut vergisi konusuna giren en düşük değerli mesken nitelikli tek taşınmazını, bu Tebliğ ekinde yer alan (Ek 2A) “Birden Fazla Meskeni Olanların, Muafiyet Uygulanacak En Düşük Değerli Tek Meskenlerine (İntifa Hakkına Sahip Olunan Dahil) İlişkin Bildirim” ile beyanname verme süresi içerisinde ilgili vergi dairesine bildirmeleri gerekmektedir.\r\nd) Karşılıklı olmak şartıyla yabancı devletlere ait olup elçilik ve konsolosluk olarak kullanılan mesken nitelikli taşınmazlar ile elçilerin ikametine mahsus mesken nitelikli taşınmazlar ve bunların müştemilatı ve merkezi Türkiye\'de bulunan milletlerarası kuruluşlara, milletlerarası kuruluşların Türkiye\'deki temsilciliklerine ait mesken nitelikli taşınmazlar değerli konut vergisinden muaftır.\r\ne) Esas faaliyet konusu bina inşası olanların işletmelerine kayıtlı bulunan ve henüz ilk satışa, devir ve temlike konu edilmemiş yeni inşa edilen mesken nitelikli taşınmazlar ilk satışa, devir ve temlike konu edilmediği sürece vergiden muaftır. Bu muafiyet hükmü arsa karşılığı inşaat işlerinde sözleşme gereği taahhüt işini üstlenen müteahhide kalan mesken nitelikli taşınmazlar için de uygulanır. Söz konusu taşınmazların kiraya verilmesi veya sair surette kullanılması durumunda muafiyetten yararlanılması mümkün değildir.\r\nMuafiyetlere ilişkin 7221 sayılı kanun sonrası yapıla değişiklik ile TOKİ’ nin mesken nitelikteki taşınmazları kapsama alınmıştır. Tek meskene sahip olanların gelir elde etmeme ve emeklilik geliri dışında başka geliri olmama şartı kaldırılmıştır. Bu husus çok tartışılan hususlardan biridir. Emekli olup çok cüzi bile olsa gelir elde eden biri bu muafiyetten yararlanamamaktaydı. Birden fazla meskene sahip olanlar ise en düşük tek meskenlerine muafiyetin uygulanacak olması düzenlemesi de mezkûr kanunla getirilmiştir.\r\nBu hususa ilişkin genel tebliğde verilen müteahhit örneği şu şekildedir.\r\nÖRNEK 2: Müteahhit (x) ile (y) şahsı arasında %60 müteahhit %40 arsa sahibi paylaşımlı her biri 250 m2 net alana sahip 100 dairelik bina inşaatına ilişkin kat karşılığı inşaat sözleşmesi yapılmıştır. İnşaatın bitiminde 60 daire müteahhidin, 40 daire arsa sahibinin olacaktır. Müteahhit (x), kendisine kalan 60 dairenin 45’ini 2020 yılı içerisinde satmıştır. Bu durumda müteahhide kalan 15 dairenin aynı yıl içerisinde bina vergi değerleri, 1319 sayılı Kanunun 42 nci maddesinde yer alan tutarı aşmış olsa dahi söz konusu daireler ilk satışa, devir ve temlike konu edilmediği, kiraya verilmediği veya sair surette kullanılmadığı sürece değerli konut vergisinden muaf olacaktır.\r\n<h2>3-Verginin Matrahı, Nispeti, Beyan ve Ödeme Süresi</h2>\r\nBina vergi değerinin, 1319 sayılı Kanunun 42 nci maddesinde yer alan ve ilgili yılda uygulanan tutarı aşan kısmı, mesken nitelikli taşınmaza ait verginin matrahını oluşturacaktır.\r\n2020 yılı için Değerli konut vergisine tabi mesken nitelikli taşınmazlardan değeri;\r\n\r\n5.000.000 TL ile 7.500.000 TL arasında olanlar (bu tutar dahil)\r\n5.000.000 TL’yi aşan kısmı için (Binde 3)\r\n10.000.000 TL’ye kadar olanlar (bu tutar dahil) 7.500.000 TL’si için\r\n7.500 TL, fazlası için (Binde 6)\r\n10.000.000 TL’den fazla olanlar 10.000.000 TL’si için 22.500 TL,\r\nfazlası için (Binde 10)\r\noranında vergilendirilir.\r\nUygulama Genel tebliğinde 2021 yılı için Değerli konut vergisine tabi mesken nitelikli taşınmazlardan değeri;\r\n5.250.000 TL ile 7.875.000 TL arasında olanlar (bu tutar dahil)\r\n5.250.000 TL’yi aşan kısmı için (Binde 3)\r\n10.500.000 TL’ye kadar olanlar (bu tutar dahil) 7.875.000 TL’si için\r\n7.875 TL, fazlası için (Binde 6)\r\n10.500.000 TL’den fazla olanlar 10.500.000 TL’si için 23.625 TL,\r\nfazlası için (Binde 10)\r\nOlarak yeniden değerleme oranının yarısı oranında güncellendiği ve yeniden değerleme oranının 2020 yılı için %10 olarak tespit edildiği varsayılmıştır.\r\nMesken nitelikli taşınmaza gerek paylı mülkiyet gerekse elbirliği mülkiyet halinde malik olunması durumunda, matrah olarak taşınmazın toplam değeri esas alınır.\r\n1319 sayılı Kanunun 42 nci maddesinde yer alan tutar ile aynı Kanunun 44 üncü maddesinin ikinci fıkrasında yer alan vergi oranlarına esas mesken nitelikli taşınmaz değerlerinin alt ve üst sınırları, her yıl bir önceki yıla ilişkin olarak 213 sayılı Vergi Usul Kanunu hükümlerine göre belirlenen yeniden değerleme oranının yarısı nispetinde artırılır ve bu şekilde hesaplanan tutarların 1.000 Türk Lirasına kadar olan kesirleri dikkate alınmaz.\r\n\r\n7221 sayılı kanunla adaletsiz olduğu düşünülen 5 milyonu aşan konutlara ilişkin matrah olarak tamamının alınması hususu değiştirilmiştir. Daha adaletli olarak vergi dilimleri oluşturulmuştur. Matrah olarak 5 milyonu aşan değer dikkate alınmıştır. Verginin matrahında yapılan değişikliğe paralel olarak vergi tarifesi değişmiştir. Bu gelir vergisinde dilim esaslı adaletli vergilemeye daha yakın hale gelmiştir. Vergi değerini olarak dikkate alınan değerin her yılı değerleme oranının yarısı oranında alt ve üst sınırların arttırılmasına ilişkin tebliğde varsayımsal olarak aslında 9,55 olan değerleme oranının 10 olarak alınması hususu yeni tartışma konusu olmuştur. Tebliğde, Kanunda yer alan tarifenin, yeniden değerleme oranının 2020 yılı için yüzde 10 olarak tespit edildiği varsayılarak yeniden değerleme oranının yarısı oranında güncellendiği belirtiliyor. Halbuki daha önce yayınlanan 78 Seri No.lu Emlak Vergisi Kanunu Genel Tebliği’nde, 2021 yılında uygulanacak Değerli Konut Vergisi tarifesi, 2020 yılı için belirlenen yeniden değerleme oranının yarısı olan yüzde 4,555 (dört virgül beşyüzellibeş) (yüzde 9,11/2=) oranında arttırılarak ilan edilmişti (29.12.2020 tarihli ve 31349 (1. Mükerrer) sayılı Resmi Gazete). 2021 yılında uygulanacak tarife belli olduğu halde, Tebliğ’de varsayıma dayalı tarifeye yer verilmesi tereddütlere neden oldu.\r\nDeğerli konut vergisi, mükelleflerin verecekleri bu Tebliğ ekinde yer alan 1 No.lu Değerli Konut Vergisi Beyannamesi ve 2 No.lu Değerli Konut Vergisi Beyannamesi üzerine tarh olunur. Mükellefler beyannamelerini, mesken nitelikli taşınmazın bulunduğu yer belediyesinden alınan bina vergi değerini (beyanname verilen yıl ve bir önceki yıla ilişkin) gösteren belgeyi eklemek suretiyle, ilgili yılın Şubat ayının 20 nci günü sonuna kadar taşınmazın bulunduğu yer vergi dairesine vereceklerdir. Mükellefler beyannamelerini elektronik ortamda kendileri gönderebilecekleri gibi aynı zamanda 3568 sayılı Kanun uyarınca yetki almış olup bağımsız çalışan Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler ile sözleşme imzalamak suretiyle e-beyanname şeklinde de verebileceklerdir. Beyannamenin elektronik ortamda verilmesi durumunda, beyannameye eklenecek bina vergi değerini gösteren belge, beyannamenin verildiği tarihi takip eden 15 gün içinde elden veya posta yoluyla ilgili vergi dairesine tevdi edilir. Taşınmazın bulunduğu yer vergi dairesi, tek vergi dairesi bulunan il ve ilçelerde mevcut vergi dairesini; bağımsız vergi dairesi olmayan ilçelerde, bağlı vergi dairesini (malmüdürlüklerini); birden fazla vergi dairesi bulunan illerde/ilçelerde, mesken nitelikli taşınmazın bulunduğu yer yetkili vergi dairesini ifade eder. Birden fazla meskeni olanların, muafiyet uygulanacak en düşük değerli tek meskenleri beyannameye dahil edilmeyecek, bu meskene ilişkin bilgiler Tebliğ ekinde yer alan (Ek 2A) ile bildirilecektir.\r\nAynı beyannamede beyan edilen taşınmazların farklı vergi dairelerinin yetki alanında bulunması durumunda beyanname, mükellefçe bu taşınmazların bulunduğu yer yetkili vergi dairelerinden herhangi birine verilebilir. Gelir veya kurumlar vergisi yönünden mükellefiyeti bulunan mükellefler değerli konut vergisi beyannamelerini bağlı bulundukları bu vergi dairelerine vereceklerdir. Elbirliği mülkiyete konu taşınmazlara ilişkin beyanlarda, her bir taşınmaz için ayrı beyanname verilecektir. Elbirliği mülkiyete konu taşınmazlara ilişkin beyanname taşınmazın bulunduğu yer yetkili vergi dairesine verilir. Değerli konut vergisine tabi mesken nitelikli bir taşınmaza paylı mülkiyet halinde malik olanlar, payları için ilgili vergi dairesine münferiden beyanname vermek ve payları oranında tarh ve tahakkuk ettirilen değerli konut vergisini ödemekle mükelleftirler Değerli konut vergisi, beyannamenin verildiği yetkili vergi dairesi tarafından yıllık olarak tarh ve tahakkuk ettirilir. Beyannamede başka vergi dairesi yetki alanında yer alan taşınmazın da beyanı durumunda beyannamenin verildiği ve tahakkukların yapıldığı yetkili vergi dairesi bu durumu, beyanname verme süresinin son gününü takip eden günden itibaren 15 gün içinde diğer taşınmazların bulunduğu yer vergi dairesine bildirir. Tarh ve tahakkuk ettirilen vergi, ilgili yılın Şubat ve Ağustos aylarının sonuna kadar iki eşit taksitte ödenir. Müteakip yıllar için mükellef tarafından aynı şekilde yıllık olarak beyanname verilmeye devam edilir. Her yıl için verilen beyannameye, beyannamenin verildiği yıl ve bir önceki yıla ilişkin bina vergi değerini gösteren belgenin eklenmesi zorunludur.\r\nYıl içinde mükellefiyetin başlamasını gerektirecek durumun meydana gelmesi halinde mükellefiyet takip eden yıldan itibaren başlar, değerli konut vergisi beyannamesi de takip eden yılın Şubat ayının 20 nci günü sonuna kadar verilir. Örneğin, değerli konut vergisine tabi mesken nitelikli taşınmazı 2021 yılı içerisinde satın alan kişinin mükellefiyeti takip eden yıldan itibaren başlayacak ve beyanname 2022 yılı Şubat ayının 20 nci günü sonuna kadar verilecektir.\r\n.\r\nDeğerli konut vergisine tabi mesken nitelikli bir taşınmaza elbirliği mülkiyet halinde malik olunması durumunda mükellefler, müşterek imzalı bir beyanname verebilecekleri gibi bir mükellef tarafından münferiden de beyanname verilmesi mümkündür. Bu kapsamda münferiden beyanname verilmesi durumunda, diğer malikler de beyannamede gösterilir, bu maliklerce ayrıca beyanname verilmez. Münferiden veya müşterek verilen beyannamelerde vergiden muaf olan maliklerin bildirilmesi halinde, muaf maliklere isabet eden kısımdan sonra kalan vergi tarh ve tahakkuk ettirilir. Muaf maliklere isabet eden vergi tutarı ise muaf maliklerin sayısının toplam maliklerin sayısına oranı dikkate alınmak suretiyle hesaplanacaktır. Beyanname ekinde verilmeyen maliklerin muafiyet durumlarına ilişkin belgelerin, 15 gün içerisinde ilgili vergi dairesine tevdi edilmesi gerekir. Bu süre içerisinde belgelerin vergi dairesine tevdi edilmemesi durumunda muafiyet nedeniyle tarh ve tahakkuk ettirilmeyen vergi ikmalen tarh edilir.\r\nMesken nitelikli taşınmaza gerek paylı mülkiyet gerekse elbirliği mülkiyet halinde malik olunması durumunda, mesken nitelikli taşınmazın, değerli konut vergisinin konusuna girip girmeyeceğinin belirlenmesinde ve matrahın hesaplanmasında taşınmazın toplam değeri esas alınır.\r\nÖrneğin : Mükellef (G), (H) ve (I) mesken nitelikli bir taşınmaza eşit oranlarda (1/3) paylı mülkiyet halinde maliktirler. Söz konusu taşınmazın 2020 yılı bina vergi değeri 9.000.000 TL’dir. Bina vergi değeri 2020 yılı için 1319 sayılı Kanunun 42 nci maddesinde yer alan değeri aştığı için değerli konut vergisi mükellefiyeti takip eden yıl olan 2021 yılı başından itibaren başlayacaktır. Burada matrah olarak mükelleflerin payına düşüne 3 milyon dikkate alınmayıp toplam matrah olan 9 milyon dikkate alınacaktır.\r\n7221 sayılı kanunun 19 maddesiyle 1319 sayılı Kanuna aşağıdaki geçici madde eklenmiştir. Bu Kanunun “Dördüncü Kısım” başlığı altında düzenlenen değerli konut vergisine ilişkin mükellefiyet 2021 yılının başından itibaren başlar. 2020 yılına ilişkin olarak 2020 yılında verilmesi gereken beyanname verilmez, vergi tahakkuk ettirilmez. 2020 yılına ilişkin olarak 2020 yılında verilmesi gereken beyanname verilmemiş, vergi tahakkuk ettirilmemiştir. Çünkü ihdas edilen bu vergi tartışma konusu olması ve muğlak alanlarının olması ,adli makamlara götürülmesi bu uygulamayı kaçınılmaz kılmıştır. Değerli konut vergisine ilişkin beyannameye vergi değerini bildiren bina değerinin belediyelerden alınıp beyannameye ek olarak 15 gün içinde vergi dairesine verilmesi hususu da gereksizdir. Çünkü maliye idaresinde olan bu bilgilerin tekrardan maliyeye sunulması gereksiz bir zaman ve kâğıt kaybıdır. Bu vergiye ilişkin her yıl beyanname verilmesi uygulaması da tartışılır hale gelmiştir. Bir süre sonra diğer bir servet vergisi olan emlak vergisi gibi otomatik olarak tahakkuk ettirilerek tahsil edilecek bir vergi olacağı konuşulmaktadır.\r\n<h2>4. Kanun Yolundan Vazgeçme Müessesesinden Yararlanmak İçin Şartlar</h2>\r\nKanun yolundan vazgeçme müessesesinden yararlanabilmek için;\r\n1. Bu müessese kapsamında olan yargı kararının mahkemece mükellefe tebliği üzerine, mükellef için geçerli olan istinaf veya temyiz başvuru süresi içerisinde, kanun yolundan vazgeçildiğine ilişkin dilekçenin dava konusu edilen vergi/ceza ihbarnamesini düzenleyen vergi dairesine verilmesi,\r\n2. Kanun yolunun kullanılmasından vazgeçilen kararın mükellefe tebliğ edildiği tarihi gösteren belge (mahkemeden alınan belge, tebliğ tarihini gösteren tebligata ilişkin belge vs.) ile birlikte verilen karar örneğinin bu dilekçeye eklenmesi,\r\n3. Verilen dilekçede dava konusu vergi ve/veya vergi cezalarının tümü için kanun yolundan vazgeçildiğinin beyan edilmesi gerekmektedir.\r\nBu itibarla, başvuruların, mükellef için geçerli olan istinaf ve temyiz süreleri içerisinde yapılması gerekmekte olup 2577 Sayılı Kanun’a göre bu süre mahkeme kararının ilgilisine tebliğinden itibaren 30 gündür. Bu sürelerden sonra yapılan başvurular için 213 sayılı Kanunun 379 uncu maddesi hükümlerinin uygulanması mümkün bulunmamaktadır. Dava konusu edilen vergi ve/veya cezaların bir kısmı için veya birden fazla ihbarnamenin tek davaya konu olması durumunda ihbarnamelerin biri ya da bir kısmı için başvuru yapılmış olması hâlinde söz konusu madde hükmünden yararlanılması mümkün bulunmamaktadır. Vazgeçme dilekçenin vergi dairesine verildiği tarih kanun yolundan vazgeçme tarihi olarak kabul edilecektir. Mükelleflerce verilen vazgeçme dilekçeleri üzerine ilgili vergi dairesi gerekli kontrolleri yaptıktan sonra şartları taşıyan başvurular için Kanunda belirtilen oranlarda tahakkuk eden vergi ve/veya cezalar için bir tahakkuk fişi düzenlenecektir. Kanun yolundan vazgeçilmesinden önce mahkeme kararına göre vergi dairesince tahakkuk ettirilen tutarlar var ise terkin edilecektir.\r\nKanun yolundan vazgeçme dilekçesi vergi dairesince ilgili yargı merciine gönderilir. Kanun yolundan vazgeçildiği durumlarda istinaf veya temyiz yoluna başvurulması durumunda ise bu başvurular incelenmez. Bu düzenlemeyle yargı mercilerine mükelleflerin kanun yolundan vazgeçip vazgeçmediklerine ilişkin kontrol yapma sorumluluğu yüklenmiş olmaktadır. Kanun yolundan vazgeçilmesi hâlinde idarece de ihtilaf sürdürülmez. Bir diğer ifadeyle idare de kanun yolu başvurusundan vazgeçmiş olacaktır.\r\n<h2>4- Sonuç</h2>\r\nÖncelikle belirtmek gerekir ki, Değerli Konut Vergisi, şu anda, alelacele gündeme getirilerek yasalaştırıldığı 2019 yılı sonu kadar korkulacak bir vergi değil denildi. Eğer, yasalaştığı gibi kalsaydı, verginin kapsamına giren insanlarımız bugün yüksek tutarlı vergilerle karşı karşıya kalacaklardı. Kimisi bu vergiyi ödeyecek, büyük bölümü ise konuyu yargıya taşıyacaktı. Neyse ki 7221 sayılı yasa ile bu konuda yapılan yoğun ve haklı itirazlara kayıtsız kalınmadı, verginin yürürlüğe girmesi 1 yıl ertelendi, verginin kapsamında çok sayıda değişiklik yapıldı. Değerli Konut Vergisi, 2021 yılı başlar başlamaz kamuoyu gündemine hızlıca giren bir kaç konu arasında yer alıyor. Bunun nedeni ise, uygulamasına ilk defa 2021 yılında başlanılacak olmasıdır. Verginin kapsamına giren kişiler açısından oldukça önemli bir konu, ancak şu an için vatandaşlarımızın büyük bir kısmını ilgilendirmiyor. Çünkü verginin mükellefi olacak kişi sayısı oldukça az, kapsama girmeyenlerin sayısı ise oldukça fazla Maliye’nin Değerli Konut Vergisi beyannamelerini verme ve ödeme sürelerini üç aya kadar uzatma yetkisi bulunuyor. Pandemi nedeniyle bazı sürelerin uzatıldığı hususu dikkate alındığında, Değerli Konut Vergisi beyannamelerinin verilme ve ödeme sürelerinin üç aya kadar uzatılması mümkündür. 2021 yılı bütçesi Meclis\'e sunuldu. Meclis\'e sunulan bütçede Değerli Konut Vergisi tahsilat hedefi 350 milyon TL olarak belirlenmiş durumda 2021 yılı bütçesine konulan tahsilat hedefi de artık bu vergiden fazla bir beklenti olmadığını gösteriyor.\r\nÇünkü meskenlerden vergi alınırken işyerlerinden alınmamasının yanında Hem emlak vergisi hem de bu vergiyi tahsil etmek de aynı taşınmazdan benzer servet vergisi alınması nedeniyle sıkıntılı olmuştur. Bu yönüyle, yani aynı servet unsuru üzerinden birden fazla servet vergisi alınmak istenmesi mülkiyet hakkına müdahale açısından çok önemlidir. İki vergiyi tek bir yükümlük şeklinde düzenlemek birleştirip artan oranlı bir vergi düşünülen çözümler arasındadır.\r\nHer açıdan yoğun eleştiriye uğradı ve hukuki olarak çok tartışıldı vergi adaletine uygun olmadığı, eşitlik ve ödeme gücü ilkelerine aykırı olduğu tartışıldı. İhtiyaç duyulduğunda hukuka uygun elbette yeni vergiler getirilebilir, ancak vergi gibi mülkiyet hakkını ilgilendiren önemli düzenlemeler aceleye gelmez. Ekonomik kriz ve pandemi nedeniyle çok zor günler yaşayan ve kiralarda önemli indirimler yapmak durumunda kalan mesken nitelikli konut sahiplerinin de ertelemeye ihtiyaçları bu açıdan da dikkate alınabilir bir beklentidir. Kaldı ki; aynı konuta hem emlak vergisi hem de Değerli Konut Vergisi ödenmektedir. Her iki verginin de matrahı aynıdır; emlak vergisi belediyeye, değerli konut vergisi vergi dairelerine yatırılacaktır. Takdir komisyonları tarafından her 4 yılda bir gayrimenkullerin arsa değerleri tespit ve takdir edilmektedir. Önümüzdeki yıl bu takdirlerin 2022 yılından itibaren uygulanmak üzere yeniden belirleneceği dikkate alındığında; bu takdir işlemleri sonuçlandıktan sonra yeni değerlerle bu vergiye başlangıç yapmak daha doğru olacaktır. Son olarak çıkarılan genel uygulama tebliği vergiye büyük oranda açıklık getirdiyse de 7221 sayılı kanunla bazı hatalardan dönüldüyse de hala tartışma konusu olan bu vergi en ince ayrıntısına kadar tekrardan düşünülüp vergide adalet, eşitlik ilkelerine anayasa uygun bir şekilde düzenlenmesi gerekiyor. Çünkü Anayasa mahkemesinde de iptal davasına konu olan bu vergi açısından mükellefler tarafından 20.02.2021 tarihinde ihtirazi kayıtla beyanname verilmesi daha yerinde olacaktır.\r\n<h3 style=\"text-align: right;\">FIRAT İNSEL\r\nVergi Müfettişi</h3>\r\nKaynakça\r\n• 15.01.2021 Tarihli Değerli Konut Vergisi Uygulama Genel Tebliği\r\n• 78 Nolu Emlak Vergisi Kanunu Genel Tebliği\r\n• 7221 Sayılı Coğrafi Bilgi Sistemleri İle Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','DEĞERLİ KONUT VERGİSİ HAKKINDA MERAK EDİLENLER?','','publish','closed','open','','degerli-konut-vergisi-hakkinda-merak-edilenler','','','2021-01-25 11:30:32','2021-01-25 08:30:32','',0,'http://www.davavergi.com/?p=629',0,'post','',0),
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(633,1,'2021-01-30 22:20:07','2021-01-30 19:20:07','<h2><strong>VERGİ USUL KANUNU KAPSAMINDA MESLEK MENSUPLARININ SORUMLULUKLARI NELERİ KAPSAR?</strong></h2>\r\n<strong> </strong>\r\n<h2><strong>GİRİŞ</strong></h2>\r\nSerbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler ülke ekonomisine değer katan bu mesleğin icrasında bulunurken yüklenimleri birçok mesleğe kıyasla ağır yaptırımlar içermektedir.\r\n\r\nÜniter devlet statüsündeki ülkemizin güçlü bir ekonomi oluşumuna meslek mensupların katkıları yadsınamaz niteliktedir. Bu sorumlulukların ne olduğuna sürecin nasıl işlediğine kısaca değinelim.\r\n\r\n&nbsp;\r\n<h2><strong>SERBEST MUHASEBECİLER VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLERİN SORUMLULUKLARI</strong></h2>\r\n<strong><u> </u></strong>\r\n\r\n*Serbest muhasebeciler ve serbest muhasebeci mali müşavirler, mükellef tarafından kendilerine ibraz edilen belgelerin yasal süresi içinde, Muhasebe Sistemi Uygulama Genel Tebliğleri ile genel muhasebe kurallarına uygun ve doğru olarak kanuni defterlere kaydedilmesinden ve mali tablolara aktarılmasından sorumludurlar.\r\n\r\n*Serbest muhasebeciler ve serbest muhasebeci mali müşavirler, bilerek kullandıkları veya harici araştırmayı gerektirmeden sahte veya muhteviyatı itibariyle yanıltıcı olduğu anlaşılabilen belgelerden de sorumlu olacaklardır\r\n\r\n*Serbest muhasebeci   Serbest Muhasebeci mali müşavirler, beyannamelerini imzaladıkları mükelleflerce ibraz edilen belgelerde yer alan bilgilerin kanuni defterlere ve defterlerdeki bilgilerin mali tablolara uygunluğunun yanı sıra, beyannamelere eklenen temel mali tablolarda yer alan ve Muhasebe Sistemi Uygulama Genel Tebliğlerine göre belirlenen  (işletme hesabı esasına göre defter tutanlarda, işletme hesabı özetinde yer alan) Dönem Kâr/Zararı\'nın doğruluğundan da sorumludurlar.\r\n\r\n&nbsp;\r\n<h2><strong>VERGİ BEYANNAMELERİNDE UYGULACAK ESASLAR</strong></h2>\r\n<strong> </strong>\r\n\r\n213 sayılı VUK’un mükerrer 227.maddesine göre meslek mensupları, imzaladıkları vergi beyannamelerinde yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını oluşturan belgelere uygun olmamasından dolayı ortaya çıkan vergi ziyanına bağlı olarak salınacak vergi, ceza ve gecikme faizlerinden mükellef ile birlikte müştereken ve müteselsil olarak sorumlu tutulurlar. Bu sorumluluğun sınırları bu kararın 16.maddesinde düzenlenmiştir. Ancak sorumluluktan meslek mensubunun         müştereken ve müteselsil sorumlu tutulması iki koşula dayandırılmıştır.\r\n\r\nBirincil koşul,\r\n\r\nVergi beyannamelerinde yer alan bilgilerin defterlere uygunluğudur.Bu hükümle, vergi beyannamelerinin imzalanmasında meslek mensubunun yüklendiği görev ve sorumluluk yalnız defterlere dayanan bilgilerle sınırlandırılmaktadır.\r\n\r\nBu sınırlamaya defterlerin onayları ile ilgili bilgiler gibi şekli olanlarda dahil olmak üzere muhasebe kayıtlarına uygun olarak hazırlanan vergi beyannamelerinin ekindeki finansal tablolar ile hesap özetleri de dahildir.\r\n\r\nİkincil Koşul,\r\n\r\nSöz konusu defterlerdeki kayıtların dayanaklarını oluşturan belgelere uygun olmasından, meslek mensubunca VUK’un Mükerrer 227,maddesinde belirtilen hükümler çerçevesinden yapacağı şekli inceleme anlaşılmalıdır.\r\n\r\nBurada belgelere uygunluk dışında, defter kayıtlarının genel kabul görmüş muhasebe ilke ve kuralları ile vergi mevzuatına uygunluğunun araştırılması, meslek mensubundan talep edilen hizmetin kapsamındadır.\r\n\r\nSorumluluğu gerektiren bu durumlar nedeniyle vergi beyannamelerinin imzalanması öncesi meslek mensuplarını sınırlı uyguluk denetimi yapmaları gerektirir.\r\n\r\n&nbsp;\r\n<h2><strong>VERGİ BEYANNAMELERİNİN İMZALANMASINDA SORUMLULUK</strong></h2>\r\n<strong> </strong>\r\n\r\nSerbest muhasebeci ve serbest muhasebeci mali müşavirlerin Vergi Usul Kanunu’un mükerrer 227 ‘nci maddesine göre imzalanacak vergi beyannamelerinde uyulacak esaslara ilişkin mecburi meslek kararı madde 16’da imzalanan vergi beyannamelerinde daha sonra vergi ziyaının saptanması durumunda meslek mensubunun müşterek ve müteselsil sorumluluğu şu koşullara bağlanmıştır.\r\n<ul>\r\n 	<li>Bu mesleki kararın 12.maddesindeki koşullara uyulmaması</li>\r\n 	<li>Defter kayıtlarının doğruluğunun saptanamaması</li>\r\n 	<li>Defter kayıtlarının VUK’nun 227 ve 228’ınci madde hükümlerine uygun olmaması</li>\r\n 	<li>Değerlemelerin VUK’nun değerleme hükümlerine aykırı yapılması</li>\r\n 	<li>Finansal tablolardaki ve hesap özetlerindeki ticari kara yapılacak ilave ve indirimlerin yapılmaması</li>\r\n 	<li>VUK’UN 135’nci maddesinde sayılan vergi inceleme elemanlarınca yapılan inceleme neticesinde bir matrah farkı ortaya çıktığı takdirde, bulunan vergi matrahı vergi inceleme elemanlarınca beyannameyi imzalayan meslek mensubunun sorumluluğunu ortaya koyan mesleki hatasının net bir şekilde saptanması ve bu hususun inceleme raporunda açıkça belirtilmesi.</li>\r\n</ul>\r\nMuhteviyat gereği yukarıda sayılan maddeler doğruluk teşkil etmediği takdirde vergi beyannamelerini imzalayan meslek mensuplarının karşılaşacağı yaptırımlar ekonomimiz içinde devlet ile köprü vazifesi gören meslek mensuplarına ağır sorumluluklar yüklemektedir.\r\n\r\n<strong> </strong>\r\n<h2><strong>MÜŞTEREK VE MÜTESELSİL SORULULUK NEDİR?</strong></h2>\r\n&nbsp;\r\n\r\nVergi Hukukunda sorumluluk müessesine yer verilmesinin nedenlerinden birisi bir vergi borcundan birden fazla kişinin sorumlu tutulmasını sağlamaktır..\r\n<ul>\r\n 	<li>Müşterek kelimesi TDK sözlüğüne göre ortak, birlikte, ortaklaşa, el birliğiyle yapılan veya anlamlarına gelmektedir. Yani Türkçemizde müşterek kelimesi ile ifade edilen genel olarak ortaklık kavramıdır.</li>\r\n</ul>\r\nBu bakımdan müşterek sorumluluk var olan borca ortaklığı ifade etmektedir. Bir ortaklık söz konusu olduğu için her bir ortağın kendi payına düşeni kadar borçtan sorumlu tutulması söz konusu olacaktır. Yani müşterek sorumlulukta, birden fazla borçlu borcun tamamından değil, borcun belirli bir payından sorumlu olmaktadırlar.\r\n\r\n<strong> </strong>\r\n<ul>\r\n 	<li>Müteselsil kelimesi ise TDK sözlüğüne göre zincirleme anlamına gelmektedir. Zincirleme borçluluk tabiri ile anlatılmak istenilen müteselsil borçluluk kavramıdır.</li>\r\n</ul>\r\nMüteselsil Borçluluk, borçlu tarafın birden fazla kişiden oluştuğu hallerde alacaklının borçluyu borcun bir kısmından değil tamamından sorumlu tutabilmesidir.\r\n\r\n<strong> </strong>\r\n<h2><strong>MÜŞTEREK VE MÜTESELSİL SORUMLULUĞUN TESBİTİ</strong></h2>\r\nMüşterek ve müteselsil sorumluluğu vergi inceleme raporu ile tespit edilen meslek mensupları hakkında vergi dairelerince yapılacak takibat, vergi ve ceza tahakkukunun kesinleşmesinden sonra başlatılacaktır. Vergi dairelerince yapılacak olan takibat, tahakkuku kesinleşen vergi ve cezanın tahsiline yönelik olacaktır. Sorumluluğu tespit edilen serbest muhasebeci ve serbest muhasebeci mali müşavirlerle ilgili takibat; bu meslek mensuplarının bağlı bulunduğu vergi dairelerince yerine getirilecektir.\r\n\r\n&nbsp;\r\n<h2><strong>SORUMLULUĞUN CEZAİ YAPTIRIMLARI</strong></h2>\r\nMeslek mensuplarının sorumlulukları kapsamına giren yukarıda belirtilen işlemlerden dolayı bir vergi ziyaı ortaya çıktığı takdirde, beyannameyi imzalayan meslek mensubu, ziyaı uğratılan vergi, ceza ve gecikme faizlerinden mükellefle birlikte müştereken ve müteselsilen sorumlu olacaktır.\r\n\r\nVergi Usul Kanunu’nun 359. Maddesine göre ;Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenlere ve defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar kaçakçılık suç ve cezası ile karşı karşıya kalırlar. Dolayısıyla görevlerini gerekli özen ve dikkatle yapmamaları halinde, mali müşavirlerin, yukarıda bahsettiğimiz sorumluluk hallerinden ötürü olası bir incelemede VUK’un 359.Maddesinde belirtilen kaçakçılık cezaları ile karşı karşıya kalmaları söz konusu olabilir. VUK’un 360. Maddesine göre mali müşavirlerin VUK’un 359 uncu maddede yazılı suçların işlenişine iştiraki tespit edilir ve bu suçların işlenmesinde menfaatlerinin bulunmadığı tespit edilirse, Türk Ceza Kanunu\'nun suça iştirak hükümlerine göre hakkında verilecek cezanın yarısı indilir.\r\n\r\nYine Vergi Usul Kanunu uyarınca, inceleme elemanı tarafından VUK 359. Maddeye göre tespit edilen suçlara ilişkin cezaların uygulanması vergi ziyaı cezasının uygulanmasına engel değildir. Bu nedenle vergi inceleme elemanlarınca beyannameyi imzalayan mali müşavirlerin vergi ziyaına VUK 359. Madde uyarınca sebebiyet vermeleri halinde, fiile iştirakten 1 kat vergi ziyaı cezasına çarptırılabilirler.\r\n\r\n&nbsp;\r\n<h2>VERGİ YARGISININ KONUYA BAKIŞI</h2>\r\nVergi Mahkemeleri ve Danıştay, meslek mensuplarının sorumlulukları konusunda, somut tespitlerin bulunmasını dikkate almaktadır. Örneğin, serbest muhasebecilik faaliyetinde bulunan davacının, muhtelif dönemlerine ilişkin beyannamelerini verdiği mükellefin sahte fatura düzenleme fiiline iştirak ettiğine ilişkin somut bir tespit bulunmaması halinde ve sahte fatura düzenleme fiilinin gerçekleşmesinden sonra anılan faturaların davacı meslek mensubu tarafından beyannameye konu edilmesini tek başına iştirak fiilinin sabit olduğunu ispata yeterli olmadığı gerekçesine dayanmakadır.\r\n\r\nDanıştay Vergi Dava Daireleri Kurulu 23/09/2020 gün ve  Esas No : 2019/1854 Karar No : 2020/943 sayılı kararı:\r\n\r\n“Yukarıda anılan mevzuatın değerlendirilmesinden, serbest muhasebeci mali müşavirlerin imzaladıkları beyannamelerde yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını teşkil eden belgelere uygun olmaması nedeniyle ortaya çıkan vergi ziyanına bağlı olarak salınacak vergi, ceza ve gecikme faizlerinden dolayı ortaya çıkan sorumlulukları ile hakkında sahte veya muhteviyatı itibariyle yanıltıcı belge düzenlediği yönünde vergi tekniği raporu bulunan mükellef tarafından işlenen kaçakçılık suçuna iştirak etmesinden kaynaklanan sorumluluklarının farklı sebep ve sonuçlara bağlandığı sonucuna ulaşılmaktadır.\r\nSerbest muhasebeci mali müşavirler, mükellef tarafından kendilerine ibraz edilen belgelerin, Muhasebe Sistemi Uygulama Genel Tebliğleri ile Genel Muhasebe kurallarına uygun ve doğru olarak yasal süresi içinde kanuni defterlere kaydedilmesinden ve mali tablolara aktarılmasından sorumlu olup bilerek kullandıkları veya harici araştırmayı gerektirmeden muhteviyatı itibariyle yanıltıcı olduğu anlaşılabilen belgeler nedeniyle ve miktar veya tutar itibariyle işletmenin faaliyet konusu veya iş hacmiyle uyumlu olmayan belgeler ile ticari örf veya teamüle uygun olmayan belgelerin defter ve kayıtlara intikal ettirilmesi nedeniyle ortaya çıkan ziyaa uğratılan vergi, ceza ve gecikme faizlerinden mükellefle birlikte müştereken ve müteselsilen sorumlu olacaklardır.\r\nKaçakçılık suçuna iştirak fiilinin tespitinde ise Vergi Usul Kanununda iştirak halinin açık tanımının yapılmamış olması ve 360. maddede yer verilen düzenlemeyle Türk Ceza Kanunu\'nun iştirak ile ilgili hükümlerine atıfta bulunulması nedeniyle Türk Ceza Kanununun tanımladığı anlamda, sahte fatura düzenleme fiilinin işlenmesinden önce veya işlenmesi sırasında yardımda bulunarak söz konusu fiilin icrasını kolaylaştırmak bakımından iştirak iradesinin olup olmadığı hususunun ortaya konulması gerekmektedir.\r\nBu husus Anayasa Mahkemesi\'nin 05/03/2015 tarih ve E.2014/120, K.2015/23 sayılı kararında da \"...Kanun koyucunun bir konuyu ayrıntılı şekilde düzenleme yetkisi bulunmakta ise de temel esasların ve çerçevenin belirlenmesi koşuluyla, diğer ayrıntıların kanunda düzenlenmemiş olması hukuk güvenliği ve belirlilik ilkelerine aykırılık oluşturmaz. Kanunda ayrıntılı olarak düzenlenmeyen kavramlara alt mevzuat ve yargı kararlarıyla zaman içerisinde anlam kazandırılarak kavramların genel çerçevesi belirlenmekte ve içeriği somutlaştırılmaktadır. Nitekim iştirak kavramı yargı kararlarıyla somutlaştırılmıştır. Buna göre, iştirak, bir kişi tarafından tek başına işlenebilen bir hareketin, suça iştirak iradesiyle işbirliği hâlinde birden fazla kişi tarafından birlikte işlenmesini ifade eder. Vergi ziyaı suçuna iştirak ise bir kimsenin mükellef veya sorumlu ile işbirliği hâlinde Kanun\'un 359. maddesinde yazılan fiillerden biriyle vergi ziyaına sebebiyet vermesidir. Bu itibarla, itiraz konusu kuralda hangi eylemlere hangi sonucun bağlandığı belirli bir kesinlik içinde ortaya konmuş olup iştirake ilişkin ayrıntıların uygulama ve yargı kararlarına bırakılması belirlilik ve suçta ve cezada kanunilik ilkelerine aykırılık oluşturmaz.\" şeklinde ifade edilmiştir.\r\nUyuşmazlık konusu vergi ziyaı cezası, davacının muhasebecilik hizmetlerini yürüttüğü ve hakkında sahte veya muhteviyatı itibariyle yanıltıcı belge düzenlediği yönünde vergi tekniği raporu bulunan mükellef tarafından işlenen kaçakçılık suçuna iştirak ettiğinden bahisle kesildiğinden, uyuşmazlığın çözümü 213 sayılı Vergi Usul Kanunu\'nun mükerrer 227. maddesinin şartlarının oluşup oluşmadığı yönüyle değil, iştirak fiilinin somut delil ve tespitlerle ortaya konulup konulamadığı noktasında yapılacak değerlendirmeyle mümkün olacaktır.\r\nİncelenen dosyada, asıl mükellef hakkında düzenlenen vergi tekniği raporunda davacı ile ilgili olarak yalnızca ilgili dönem beyannamelerinin davacı tarafından elektronik ortamda verilmiş olması eleştiri konusu yapılmış olup başkaca bir tespit ve değerlendirmeye yer verilmemiştir. Davacı hakkında düzenlenen sorumluluk raporunda da Vergi Usul Kanunu\'nun mükerrer 227. maddesinde belirtildiği şekliyle davacının ziyaa uğratılan vergi nedeniyle müşterek ve müteselsil sorumluluğu bulunduğu değerlendirmesi yapılmıştır.\r\nTüm bu hususların değerlendirilmesinden, serbest muhasebecilik faaliyetinde bulunan davacının, 2008 yılının muhtelif dönemlerine ilişkin beyannamelerini verdiği mükellefin sahte fatura düzenleme fiiline iştirak ettiğine ilişkin somut bir tespit bulunmadığından ve sahte fatura düzenleme fiilinin gerçekleşmesinden sonra anılan faturaların davacı tarafından beyannameye konu edilmesi tek başına iştirak fiilinin sabit olduğunu ispata yeterli olmadığından, adına kesilen cezada hukuki isabet bulunmadığı sonucuna ulaşılmıştır.”\r\n<h2>SONUÇ</h2>\r\nLiteratüre bakıldığında meslek mensupları her ne kadar kanunlarla mesleği icra ederse dahi diğer mesleklere kıyasla cezai sonuçlara da katlanmaları kaçınılmaz. Meslek mensupları için yapılan şikayetler de disiplin kurulu dahi, mesleki unvanlarını tehdit edecek sorunlarla karşılaşmak elbette daha fazla değer kazanmak istemeleri ve toplumda daha iyi bir konumda olmak istemeleri yükümlülüklerinden kaynaklanmaktır. Meslek odalarının bu taleplere karşı yaptıkları çalışmalar statülerini koruyacaktır.\r\n<h3 style=\"text-align: right;\">                                                                          <strong>SMMM ZUZAN HASİBE BEYTUL</strong></h3>\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n&nbsp;\r\n\r\nKAYNAKÇA\r\n\r\nResmi Gazete Sayı:24557, Tarih: 18/10/2001\r\n\r\n213 Sayılı VUK 227.Madde\r\n\r\n<a href=\"https://www.gib.gov.tr/\">www.gib.gov.tr</a>\r\n\r\nDanıştay Vergi Dava Daireleri Kurulu 23/09/2020 gün ve  Esas No : 2019/1854 Karar No: 2020/943 sayılı kararı.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VERGİ USUL KANUNU KAPSAMINDA MESLEK MENSUPLARININ SORUMLULUKLARI NELERİ KAPSAR?','','publish','closed','open','','vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar','','','2021-01-30 22:20:07','2021-01-30 19:20:07','',0,'http://www.davavergi.com/?p=633',0,'post','',0),
(634,1,'2021-01-30 22:20:01','2021-01-30 19:20:01','MESLEK MENSUBUMESLEK MENSUBU','MESLEK MENSUBU','MESLEK MENSUBU','inherit','closed','closed','','meslek-mensubu','','','2025-01-09 14:07:48','2025-01-09 11:07:48','',633,'http://www.davavergi.com/wp-content/uploads/2021/01/MESLEK-MENSUBU.jpg',0,'attachment','image/jpeg',0),
(636,1,'2021-02-05 10:55:50','2021-02-05 07:55:50','&nbsp;\r\n<h2>GERÇEK VE GÖTÜRÜ USUL YÖNTEMLERİ VE EMSAL KİRA BEDELİ UYGULAMALARI</h2>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\n&nbsp;\r\n\r\nSermayenin sahibi dışında başkasına kullandırılmasına irat denir.  Gelir vergisinin konusuna giren ilk irat türü gayrimenkul sermaye iradıdır. Gayrimenkul, GVK’ a göre mal ve hakladır. Gayrimenkul sermaye iradı ise bu mal ve hakların kiraya verilmesinden doğan kazançtır. (Gelir Vergisi Kanunu Madde 70) Mesela hepimizin bildiği arsa, arazi ve bina gibi gayrimenkuller dışında, ticari işletmeler de gayrimenkul sayılabilir. Örneğin; maden işletmeleri, kum ve çakıl çıkarma yerleri, maden suları çıkarma yerleri, voli (Balıkçıların, balıkları çevirmek için, kayıklarla denize fırdolayı ağ salmaları) ve dalyanlar vb. Gayrimenkul sermaye iradının vergilendirilmesinde götürü-gider indirimi uygulaması ve gerçek giderlerin indirilmesi uygulaması olarak iki şekilde vergileme yapılır.\r\n\r\n&nbsp;\r\n<h2>GÖTÜRÜ GİDER UYGULAMASI</h2>\r\n&nbsp;\r\n\r\nMükelleflerin yurt dışındaki işleri ile ilgili olarak yapmış oldukları giderlerden belgesi temin edilemeyenlerin, anılan faaliyetlerden sağlanan hasılatın belli bir oranını aşmamak şartıyla ticari kazançtan indirilmesini öngören bir müessesedir.  Belge olmadan kullanılması mükellef adına avantajdır. Mükellef tercihe göre gerçek giderlerin mahsubu uygulamasını da ( indirim) seçebilir. İlle de şu yöntem kullanılmalı gibi bir koşul olmaması da yine bir avantajdır. Eğer mükellef götürü gider indirimini tercih ettiyse iki yıl geçmedikçe bu usulden dönemez. Yani iki vergileme dönemi boyunca götürü gider indirimini kullanmak zorundadır ve gerçek giderleri mahsup edemez. Aynı şekilde gerçek giderlerin indirilmesi uygulamasını seçen mükellefler götürü gider indirimini kullanamaz. Günümüzün anlık gelişen teknolojisinde ve insan fikirleriyle belki mükellef birinci vergileme dönemi sonunda usul değiştirmek isteyebilir fakat bunun mümkün olmayışı bir sene daha zorunlu bekleyerek zaman kaybı açısından dezavantaj olabilir.\r\n\r\n&nbsp;\r\n\r\nGötürü gider indirim tutarı bir yıllık toplam kira gelirinin %15’idir. (7061 sayılı Kanun ile 01.01.2017 tarihinden itibaren %25\'ten %15\'e düşürülmüştür.) Yani yıllık kira toplamı 10.000 TL ise bunun %15’i götürü gider olarak yazılır. 10.000x%15=1.500 TL giderdir geriye kalan 8.500 TL ise verginin matrahıdır(Vergi borcunun hesaplanmasına esas teşkil eden değer yahut miktar olarak tanımlanabilir) . Bütçe açığının giderek büyüdüğü ekonomimizde hükümet bu oranı kullanarak matrahları yükseltmesiyle vergi tahsilatınca artış sağlamış oldu. Bu devlet açısından bir avantajdır. Fakat bu usul hakların kiralanmasında kullanılamaz.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2>GERÇEK GİDER İNDİRİMİ</h2>\r\n&nbsp;\r\n\r\nGerçek gider indiriminde, örneğin; ben bir meskende kiracı olarak oturuyorum ama benim de kirada bulunan bir meskenim var. Bu durumda kendi ödediğim kirayı, elde ettiğim kira geliriyle mahsup edebilirim. Bunun yanında gayrimenkul sahibinin payına düşen giderler varsa (demirbaş giderleri, tamir giderleri, tadilat giderleri, kredi faizleri gibi…)yine gelirden mahsup edilir. Bu mükellef adına bir avantajdır.\r\n\r\n&nbsp;\r\n\r\nGayrimenkul Sermaye İratlarında beyanname verilmesi ve uygulanması hususunda Maliye Bakanlığı Gelir İdaresi Başkanlığı’nın yaptığı çalışmalara karşın istisna, giderler, tevkifat, zamanında tahsil edilmeyen kiralar ve emsal kira bedeli gibi hususlardan ötürü mükellefler arasında beyannamenin verilip verilmeyeceğine dair soru işaretleri oluşmaktadır. Bu usuller sayesinde gayrimenkul sermaye iradı ile ilgili soru işaretlerinin giderilmesi avantajdır.\r\n\r\n&nbsp;\r\n<h2>EMSAL KİRA BEDELİ UYGULAMASI</h2>\r\n&nbsp;\r\n\r\nEmsal kira bedeli uygulaması; gayrimenkul sermaye iratlarında önemli bir vergi güvenlik önlemidir. Gayrimenkul sahipleri genelde kiraya verdikleri malının kirasını düşük gösterme eğilimindedirler. Dolayısıyla devletin bir vergi kaybı oluşur. Kiracıyla kiraya verenin arasında kira tutarını tespit edecek tek belge kira sözleşmesidir. Kira sözleşmesini taraflar bağımsız olarak birlikte yaptıkları için sözleşme üzerinde kira tutarlarını düşük gösterebilirler. Emsal kira bedeli uygulaması bu yönüyle bir vergi güvenlik önlemidir.\r\n\r\n&nbsp;\r\n\r\nGayrimenkullerde bina ve arazilerde emlak vergisi değerinin %5i emsal kira bedeli tutarıdır. Yani 200.000 TL’lik bir gayrimenkulün yıllık emsal kira bedeli 200.000x%5=10.000 TL’dir. Mükellef en az 10.000 TL beyan etmek zorundadır çünkü emsal kira tutarının altında bir beyanda bulunamaz.  Diğer mal ve haklarda bunların maliyet bedeli ( Eğer yoksa VUK’ a göre belirlenen servet değeridir.)  %10’u yıllık emsal kira bedeli tutarı olarak tespit edilir.\r\n\r\n&nbsp;\r\n\r\nAncak boş kalan gayrimenkulün korunması amacıyla başkalarının kullanımına bedelsiz olarak terk edilmesi durumunda emsal kira bedeli uygulamasına başvurulmaz. Mesela benim bir yazlığım var ve içindeki eşyaları kullanıp orayı benim yerime koruyan bir aileden kira almamam durumunda bu uygulamadan yararlanamam. Aynı şekilde kamu kurum ve kuruluşlarına yapılan kiralamalarda da emsal kira bedeli uygulanmaz. Yani kira tutarı olduğundan düşük gösterilemez. Ve son olarak akrabayla paylaşılan gayrimenkul için de emsal kira bedeli uygulanmaz.\r\n\r\n&nbsp;\r\n\r\nSon olarak peşin tahsil edilen kiralar ile geçmiş yıllara ait tahsil edilen kiraların beyan edilmesi mükellefleri tereddüte düşüren bir diğer husustur. Bu konuda ise şunları ifade etmek mümkün; Gelir Vergisi Kanununun 72. maddesi doğrultusunda örneğin 2014 yılına ait olup da 2013 yılında tahsil edilen kiraların 2015 Mart ayında beyan edilmesi gerekir. Geçmiş yıl kiralarında ise tahsil edilmeyen kiranın vergisi olmaz yaklaşımı ile elde edildiği yılı hasılatına dâhil edilmesi gerekir.\r\n\r\n&nbsp;\r\n<h2>SONUÇ</h2>\r\n&nbsp;\r\n\r\nSermayenin sahibi dışında başkasına kullandırılmasına irat denir.  Gelir vergisinin konusuna giren ilk irat türü gayrimenkul sermaye iradıdır. Gayrimenkul, GVK’ a göre mal ve hakladır. Gayrimenkul sermaye iradı ise bu mal ve hakların kiraya verilmesinden doğan kazançtır. Gayrimenkul sermaye iradının vergilendirilmesinde götürü-gider indirimi uygulaması ve gerçek giderlerin indirilmesi uygulaması olarak iki şekilde vergileme yapılır. Götürü gider uygulaması Mükelleflerin yurt dışındaki işleri ile ilgili olarak yapmış oldukları giderlerden belgesi temin edilemeyenlerin, anılan faaliyetlerden sağlanan hasılatın belli bir oranını aşmamak şartıyla ticari kazançtan indirilmesini öngören bir müessesedir.  Götürü gider indirim tutarı bir yıllık toplam kira gelirinin %15’idir. Emsal kira bedeli uygulaması; gayrimenkul sermaye iratlarında önemli bir vergi güvenlik önlemidir. Gayrimenkul sahipleri genelde kiraya verdikleri malının kirasını düşük gösterme eğilimindedirler. Dolayısıyla devletin bir vergi kaybı oluşur. Kiracıyla kiraya verenin arasında kira tutarını tespit edecek tek belge kira sözleşmesidir. Kira sözleşmesini taraflar bağımsız olarak birlikte yaptıkları için sözleşme üzerinde kira tutarlarını düşük gösterebilirler. Emsal kira bedeli uygulaması bu yönüyle bir vergi güvenlik önlemidir.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">AHBVÜ (GAZİ ÜNİVERSİTESİ)</h3>\r\n<h3 style=\"text-align: right;\">MALİYE BÖLÜMÜ ÖĞRENCİSİ</h3>\r\n<h3 style=\"text-align: right;\">LEYLA NUR ÖVEN</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nKAYNAKÇA\r\n\r\n&nbsp;\r\n\r\n<a href=\"https://vergidosyasi.com/2020/04/30/vergilemede-kazanc-ve-irat-kavramlari-ve-farki/\">https://vergidosyasi.com/2020/04/30/vergilemede-kazanc-ve-irat-kavramlari-ve-farki/</a>\r\n\r\n<a href=\"https://www.verginet.net/dtt/1/OzanCimenSMMM-GoturuGiderUygulamasi8211KapsamiVeKosullari_10511.aspx\" data-saferedirecturl=\"https://www.google.com/url?q=https://www.verginet.net/dtt/1/OzanCimenSMMM-GoturuGiderUygulamasi8211KapsamiVeKosullari_10511.aspx&amp;source=gmail&amp;ust=1612595916225000&amp;usg=AFQjCNEdnwFatbPdaBDQqVjAQMYGp5-46Q\">https://www.verginet.net/dtt/1/OzanCimenSMMM-GoturuGiderUygulamasi8211KapsamiVeKosullari_10511.aspx</a>\r\n\r\nGelir İdaresi Başkanlığı Vergi İstatistik Vergi Türleri itibariyle mükellef sayıları\r\n\r\nMuhasebat Genel Müdürlüğü 2012 yılı Merkezi Yönetim Bütçe Gelirlerinin ay içi\r\n\r\ngerçekleşmeleri <a href=\"https://portal.muhasebat.gov.tr/mgmportal/content/conn/MGM_UCM/\" data-saferedirecturl=\"https://www.google.com/url?q=https://portal.muhasebat.gov.tr/mgmportal/content/conn/MGM_UCM/&amp;source=gmail&amp;ust=1612595916225000&amp;usg=AFQjCNFLmafc40Q7qklwPzYdxI3cQKYulw\">https://portal.muhasebat.gov.tr/mgmportal/content/conn/MGM_UCM/</a>\r\n\r\nMURAT GÜZELLİ, TÜRK VERGİ SİSTEMİ, GELİR VERGİSİ, BENİM HOCAM YAYINLARI, 2021. <a href=\"https://www.youtube.com/watch?v=pkUFu8hT9SI\" data-saferedirecturl=\"https://www.google.com/url?q=https://www.youtube.com/watch?v%3DpkUFu8hT9SI&amp;source=gmail&amp;ust=1612595916225000&amp;usg=AFQjCNE-S1AbzNmPGBzgNoQJZ0Krj1peAg\">https://www.youtube.com/watch?v=pkUFu8hT9SI</a>\r\n\r\nGELİR VERGİSİ UYGULAMALARI, PROF. DR. ABDURRAHMAN AKDOĞAN, SAYFA 204.\r\n\r\nTVS UYGULAMASI, PROF. DR. ABDURRAHMAN AKDOĞAN, SAYFA 293.\r\n\r\nTÜRK VERGİ SİSTEMİ, PROF. DR. NURETTİN BİLİCİ, SAYFA 88.\r\n\r\n<a href=\"https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf\" data-saferedirecturl=\"https://www.google.com/url?q=https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf&amp;source=gmail&amp;ust=1612595916225000&amp;usg=AFQjCNHsYOUfKL9NvbABQ6kDbzDPGEjYOQ\">https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf</a>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;','GAYRİMENKUL SERMAYE İRADININ VERGİLENDİRİLMESİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','gayrimenkul-sermaye-iradinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir','','\nhttps://vergidosyasi.com/2020/04/30/vergilemede-kazanc-ve-irat-kavramlari-ve-farki/','2021-02-05 10:58:23','2021-02-05 07:58:23','',0,'http://www.davavergi.com/?p=636',0,'post','',0),
(637,1,'2021-02-05 10:55:43','2021-02-05 07:55:43','GMSİ','GMSİ','GMSİ','inherit','closed','closed','','gmsi','','','2025-01-09 14:07:52','2025-01-09 11:07:52','',636,'http://www.davavergi.com/wp-content/uploads/2021/02/GMSİ.jpg',0,'attachment','image/jpeg',0),
(639,1,'2021-02-05 10:58:17','2021-02-05 07:58:17','gmsi','gmsi','gmsi','inherit','closed','closed','','gmsi-2','','','2025-01-09 14:07:56','2025-01-09 11:07:56','',636,'http://www.davavergi.com/wp-content/uploads/2021/02/gmsi.jpg',0,'attachment','image/jpeg',0),
(640,1,'2021-02-07 19:56:17','2021-02-07 16:56:17','&nbsp;\r\n<h2>BİTCOİN VE BENZERİ KRİPTO PARALARDAN ELDE EDİLEN KAZANÇLAR VERGİYE TABİ MİDİR?</h2>\r\n&nbsp;\r\n<h2>GİRİŞ</h2>\r\nSon zamanlarda önemli bir gündem de bitcoin vb. kripto paralardır. Wikipedia’da kripto paranın, işlemlerini güvenceye almak için kriptografi yani şifreleme kullanan, çalışma şekli nakite alternatif bir değişim aracı olarak tasarlanmış bir dijital varlık, bir sanal unsur şeklinde tanımlandığını görüyoruz. Bu paraları bitcoin, ethereum, litecoin, ripple vb. olarak sayabiliriz.\r\n\r\n&nbsp;\r\n\r\nİlk kripto para olan <a href=\"https://www.bitlo.com/rehber/bitcoin-nedir\">Bitcoin</a>, 2009 yılının Satoshi Nakamoto kod adlı kişi ve arkadaşlarınca geliştirildi ve açık kaynak kodlu yazılım olarak paylaşıldı. Kripto paralar takas işlemlerinde kullanılabilen yani bildiğimiz para özelliğine sahip ancak arkasında herhangi bir ülke merkez bankasının olmadığı dijital şifrelenmiş ve sanal para birimleridir. Kripto parada üretim sınırı vardır ve üretimdeki ve piyasadaki para miktarı arttıkça yeni üretim zorlaşmaktadır.\r\n\r\nTüm dünyada bu tür paralara olan ilginin arttığını görüyoruz. Hatta bu paralar için geleceğin para birimleri olduğu da söylenmektedir. Bazı ülkelerde bu paraların kullanımı konusunda yasaklar getirilmişken ülkemizde bu paralara ilişkin herhangi bir yasal sınırlama getirilmemiştir.\r\n<h2>KRİPTO PARALAR GÜVENLİ Mİ? AVANTAJLARI NELERDİR?</h2>\r\nBu tür paralar yatırım amacıyla kullanıldığı gibi kayıt dışı paraların dolaşıma sokulması için kullanıldığı yönünde de iddialar var. Ancak, trendin kripto paralar yönüne gittiğini de gözden kaçırmamak gerekiyor. Kripto paralar ülkelerin ekonomik durumlarına bağlı olmadığı için ekonomik krizlerden etkilenmezler. Kripto paraların tutulduğu hesaplar cüzdanlar vasıtasıyla takip edildiği için herhangi bir haciz elkoyma vb. işlemlerle de karşılaşmazlar. Ancak bu tür hesapların hacklenme riskleri bulunmaktadır. Kripto para birimleri, günümüzün en güvenli Blockchain ağ yapısını kullanmaktadır.\r\n\r\nBankacılık Düzenleme ve Denetleme Kurumu (BDDK), 25 Kasım 2013 tarih ve 2013/32 sayılı yazısıyla: “Bitcoin’in 6493 sayılı, Ödeme ve Menkul Kıymet Mutabakat Sistemleri, Ödeme Hizmetleri ve Elektronik Para Kuruluşla- rı Hakkında Kanun, kapsamında elektronik para olarak değerlendirilemeyeceği ve bu kanun kapsamında gözetim ve denetiminin mümkün olmadığını” ifade etmiştir (<a href=\"https://www.bddk.org.tr/\">www.bddk.org.tr</a>).\r\n<h2>KRİPTO PARALAR VE BUNLARIN VERGİLENDİRİLMESİ</h2>\r\nÖncelikle belirtmemiz gerekir ki mevcut mevzuatta bu paraların tanımı, niteliği ve vergilendirilmesi yönünden açık bir düzenleme yer almamaktadır. Ancak, kripto paraların yaygınlaşması ve bu paralardan sağlanan kazançların artmasıyla birlikte bu alanda yeni düzenlemeler yapılması  da kaçınılmazdır.\r\n\r\nGelir İdaresi Eski Başkanı Adnan Ertürk, Bitcoin’in ilk olarak “emtia” olarak kabul edilmesi, ikincisi “menkul kıymet” ve üçüncüsü de “para” olarak değerlendirilmesi yönünde beyanı olmuştur (www.ntv.com.tr).\r\n\r\nBirçok ülkede gelir vergisi açısından farklı nitelendirilen kripto paralar ‘gayri maddi bir varlık’ veya ‘finansal bir varlık’ olarak ‘emtia’ veya ‘para’ olarak tanımlandığı görülmektedir.\r\n\r\nOECD Ekim 2020 tarihinde yayınlamış olduğu raporunda konun hukuki alt yapısının oluşturulması konusunda ülkelere tavsiyeler de bulunmuştur.\r\n\r\nResmi Gazete’de yayımlanan 2021-2023 Orta Vadeli Programı’nda “Dijital olarak satılabilen ve transfer edilebilen, dijital bir değeri temsil eden sanal varlıklar kullanılarak yapılan işlemlerin vergilendirilmesine yönelik çalışmalar sürdürülecek, bu varlıkların suçun finansmanında kullanılmasının önlenmesine yönelik bir takip mekanizması tesis edilecek” açıklamaları yer almaktadır. Bu da önümüzdeki günlerde bu konuda yasal alt yapı çalışmalarının yapılacağını göstermektedir.\r\n<h2><strong>VERGİNİN YASALIĞI İLKESİ </strong></h2>\r\nAnayasanın 73. maddesinde,\r\n\r\n“Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.\r\n\r\nVergi, resim, harç ve benzeri mali yükümlülüklerin muaflık, istisnalar ve indirimleriyle oranlarına ilişkin hükümlerinde kanunun belirttiği yukarı ve aşağı sınırlar içinde değişiklik yapmak yetkisi Bakanlar Kuruluna verilebilir.” hükmü yer almaktadır.\r\n\r\n<strong>Bu anayasal ilke uyarınca açık yasal bir dayanak olmadan vergilendirme işlemi yapılması mümkün değildir. Şu an ki yasal düzenlemelerde ise, bitcoin vb kripto paralardan elde edilen gelirlerin vergilendirileceğine dair açık bir düzenleme bulunmamaktadır.</strong>\r\n<h2>VERGİYİ DOĞURAN OLAYIN GERÇEK MAHİYETİ ESASTIR</h2>\r\n213 sayılı Vergi Usul Kanununun 3. maddesinde,\r\n\r\n“…    Vergi kanunları lafzı ve ruhu ile hüküm ifade eder. Lafzın açık olmadığı hallerde vergi kanunlarının hükümleri, konuluşundaki maksat, hükümlerin kanunun yapısındaki yeri ve diğer maddelerle olan bağlantısı göz önünde tutularak uygulanır.\r\n<ol>\r\n 	<li>B) İspat: Vergilendirmede vergiyi doğuran olay ve bu olaya, ilişkin muamelelerin gerçek mahiyeti esastır.</li>\r\n</ol>\r\nVergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyeti yemin hariç her türlü delille ispatlanabilir. Şu kadar ki, vergiyi doğuran olayla ilgisi tabii ve açık bulunmayan şahit ifadesi ispatlama vasıtası olarak kullanılamaz.\r\n\r\nİktisadi, ticari ve teknik icaplara uymayan veya olayın özelliğine göre normal ve mutad olmayan bir durumun iddia olunması halinde ispat külfeti bunu iddia eden tarafa aittir.” hükmü yer almaktadır.\r\n\r\nBu hükümle vergilendirme işlemlerinde gerçek mahiyetin esas alınması ilkesi benimsenmiştir. Bu hüküm uyarınca gerçek mahiyete bakıldığında bitcoin işlemlerinden kaynaklı ticari bir faaliyetin vergi idaresince tespiti halinde ticari kazanç hükümleri uyarınca elde edilen gelirin vergilendirmesi yapılabilecektir. Devamlılık unsuru taşımayan ve ticari bir faaliyet olarak görülmeyen hallerde ise vergi aranılmayacağı tabiidir.\r\n<h2>GELİR VERGİSİ KANUNUNUN TİCARİ KAZANCA DAİR DÜZENLEMELERİ</h2>\r\n193 Sayılı Gelir Vergisi Kanunun “<strong>Ticari Kazancın Tarifi” başlıklı 37 maddesinde,</strong>\r\n\r\n“Her türlü ticari ve sınai faaliyetlerden doğan kazançlar ticari kazançtır.\r\n\r\nBu kanunun uygulanmasında, aşağıda yazılı kazançlar ticari kazanç sayılır:\r\n<ol>\r\n 	<li>Maden, taş ve kireç ocakları, kum ve çakıl istihsal yerleri ile tuğla ve kiremit harmanlarının işletilmesinden;</li>\r\n 	<li>Coberlik işlerinden;</li>\r\n 	<li>Özel okul ve hastanelerle benzeri yerlerin işletilmesinden;</li>\r\n 	<li>Gayrimenkullerin alım, satım ve inşa işleriyle devamlı olarak uğraşanların bu işlerinden;</li>\r\n 	<li><strong>(202 sayılı Kanunun 17\'nci maddesiyle değişen bent) </strong>Kendi nam ve hesaplarına menkul kıymet alım-satımı ile devamlı olarak uğraşanların bu faaliyetlerinden;</li>\r\n 	<li><strong>(202 sayılı Kanunun 17\'nci maddesiyle değişen bent) </strong>Satın alınan veya trampa suretiyle iktisap olunan arazinin iktisap tarihinden itibaren 5 yıl içinde parsellenerek bu müddet içinde veya daha sonraki yıllarda kısmen veya tamamen satılmasından; elde edilen kazançlar.</li>\r\n</ol>\r\n7.<strong>(4842 sayılı Kanunun 4\'üncü maddesiyle eklenen bent Yürürlük; 01.01.2004)</strong> Diş protezciliğinden elde edilen kazançlar.\r\n\r\nKollektif ortaklıklarda ortakların, adi veya eshamlı komandit ortaklıklarda komandite ortakların ortaklık karından aldıkları paylar şahsi ticari kazanç hükmündedir. (66\'ncı madde hükmü mahfuzdur.)\r\n\r\nTicari kazanç, Vergi Usul Kanunu hükümlerine ve bu kanunda yazılı gerçek (Bilanço veya işletme hesabı esası) veya <strong>(4369 sayılı Kanunun 81/C-2 maddesiyle değişen ibare Yürürlük; 1.1.1999) </strong>basit<strong> </strong>usullere göre tespit edilir.\r\n\r\nÖzel okul ve hastanelerle benzeri yerleri işleten serbest meslek erbabı, serbest meslek kazançlarını da işletmenin kayıtlarına ithal edebilirler.”\r\n\r\nBir faaliyetin ticari kazanç olarak vergilendirilebilmesi için yasada sayılmış olması, devamlılık unsurunun yerine gelmiş olması, kazanç sağlama amacının olması gibi çeşitli kriterler mevcuttur. Bu hüküm ele alındığında kripto paraların ticareti veya kripto paralardan kaynaklı devamlı bir gelir elde edildiğinden bahisle vergi mükellefiyeti tesis edilmesi ve bu işlemlerin vergilendirilmesi hukuken mümkün görülmemekle birlikte vergi idaresi bir takvim yılında birden fazla alım ve satım olduğu bu şekilde devamlı olarak ticari faaliyette bulunulduğu gerekçesiyle vergilendirme işlemi yapabilecektir.\r\n<h2>GENEL DEĞERLENDİRME VE SONUÇ</h2>\r\nGenel bir değerlendirme yapacak olursak kripto paralar aslında fonksiyonel anlamda bir paradır ve bunlar TL, dolar, Euro gibi bir para birimi olduğu kabul edilmelidir. Nasıl ki servetini değerlendirmek amacıyla dolar alıp satan ve bu şekilde zarar ya da kar elde eden bir kişinin buradan elde ettiği kazanç nedeniyle vergilendirilmesi mümkün bulunmamakta ise kripto paralar için de mevcut yasal durumda aynı şey geçerlidir.\r\n\r\nBize göre, elindeki TL veya döviziyle bitcoin alan bir vatandaş buradan kar ya da zarar elde etmekten ziyade servetini farklı alanlarda değerlendirmektedir. Bu işlemin vergilendirilmesi gereken ticari bir faaliyet olarak değerlendirilmesi mümkün değildir.\r\n\r\nÖte yandan, vergi idaresi kripto paraları yasal anlamda para olarak kabul etmeyerek bunları menkul mal veya gayrimaddi varlıklar olarak kabul etmek suretiyle vergilendirmeye tabi tutabilecektir. Ayrıca, kripto paraların aktarıldığı cüzdan hesaplarına gönderilen ve bu hesaplardan gelen paralardan elde edilen kazançlar devamlılık unsuru sağladığı gerekçesiyle vergi idaresince vergilendirmeye tabi tutabilmesi mümkündür.\r\n\r\nYine mevcut yasal düzenlemeler çerçevesinde kripto paralar olan bitcoin ve altcoinlerden elde edilen gelirler vergiye tabi değilse de, yakın bir zamanda bu kazançların yapılacak yeni bir mevzuat düzenlemesiyle vergilendirilecek gelir unsurlarına dahil edilmesi mümkündür. Ancak, mükellefler aleyhine sonradan yapılan yükümlülük getiren düzenlemelerin geriye doğru uygulanması hukuk devletinde söz konusu olmaz. Bu nedenle, bitcoin vb. kripto paralara yatırım yapan kişilerin vergi alanında uzman bir avukat, hukukçu, danışman veya müşavirlerden vergilendirme süreçlerine ilişkin olarak bilgilendirme almalarında fayda olacağı düşüncesindeyiz.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">            Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nKAYNAKLAR\r\n\r\n&nbsp;\r\n\r\n<a href=\"https://www.bitlo.com/rehber/kripto-para-nedir\">https://www.bitlo.com/rehber/kripto-para-nedir</a>?\r\n\r\n<a href=\"https://www.paribu.com/blog/perspektif/bitcoin-alim-satim-islemi-gelir-vergisine-tabi-midir-av-elcin-karatay/\">https://www.paribu.com/blog/perspektif/bitcoin-alim-satim-islemi-gelir-vergisine-tabi-midir-av-elcin-karatay/</a>\r\n\r\nhttps://www.dunya.com/kose-yazisi/bitcoin-kazanclari-vergiye-tabi-mi/488423\r\n\r\nEmre Hakan AKİZ, Kripto Paranın Vergilendirilmesi, Muhasebeleştirilmesi  ve Denetimi <a href=\"https://www.ticaret.edu.tr/uploads/dosyalar/921/224%20Kripto%20Paranin%20Vergilendirilmesi.pdf\">https://www.ticaret.edu.tr/uploads/dosyalar/921/224%20Kripto%20Paranin%20Vergilendirilmesi.pdf</a>','BİTCOİN VE BENZERİ KRİPTO PARALARDAN ELDE EDİLEN KAZANÇLAR VERGİYE TABİ MİDİR?','','publish','closed','open','','bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir','','','2021-02-07 20:05:31','2021-02-07 17:05:31','',0,'http://www.davavergi.com/?p=640',0,'post','',0),
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(643,1,'2021-02-07 19:57:38','2021-02-07 16:57:38','BİTCOİN','bitcoin','BİTCOİN','inherit','closed','closed','','bitcoin-2','','','2025-01-09 14:08:05','2025-01-09 11:08:05','',640,'http://www.davavergi.com/wp-content/uploads/2021/02/bitcoin.jpg',0,'attachment','image/jpeg',0),
(644,1,'2021-02-07 19:59:14','2021-02-07 16:59:14','bitcoin','bitcoin','bitcoin','inherit','closed','closed','','bitcoin-3','','','2025-01-09 14:08:09','2025-01-09 11:08:09','',640,'http://www.davavergi.com/wp-content/uploads/2021/02/bitcoin-1.jpg',0,'attachment','image/jpeg',0),
(645,1,'2021-02-07 20:00:54','2021-02-07 17:00:54','bitcoin','bitcoin','bitcoin','inherit','closed','closed','','bitcoin-4','','','2025-01-09 14:08:13','2025-01-09 11:08:13','',640,'http://www.davavergi.com/wp-content/uploads/2021/02/bitcoin-2.jpg',0,'attachment','image/jpeg',0),
(671,1,'2021-03-07 19:19:09','2021-03-07 16:19:09','&nbsp;\r\n<h2>DİKKAT SATIN ALDIĞINIZ TAŞINMAZLARIN 5 YIL İÇİNDE SATILMASI HALİNDE VERGİ ÇIKABİLİR!</h2>\r\n<h2>ÖZ</h2>\r\n193 sayılı GVK Md. 2 ‘de sayılan gelir unsurlarından Diğer Kazanç ve İratlar içinde yer alan Değer Artış Kazançları, GVK Md. 80 ‘de düzenlenmekte ve mük. 80, 81 ve mük. 81. Maddelerinde ise nasıl vergilendirileceği hükme bağlanmaktadır.\r\nGelir Vergisi Kanunu’nun (GVK) 80. Maddesinde, gelire giren diğer kazanç ve iratlar başlığı altında birinci sırada yer alan değer artışı kazançları, GVK’ nın mükerrer 80. maddesinde altı alt bent halinde sayılmıştır. Bu altı bentte sayılan mal ve hakların elden çıkarılmasından doğan kazanç ve iratlar değer artışı kazancı olarak vergilendirilmektedir. GVK ’da yer alan ve ticari kazanç, zirai kazanç, ücret, serbest meslek kazancı, gayrimenkul sermaye iradı ve menkul sermaye iradı dışında kalan kazanç ve iratlar, diğer kazanç ve iratlar kapsamında; değer artış kazançları veya arızi kazançlar olarak gelir vergisine tabi olmaktadır.\r\nAncak belirtilen ilk altı gelir unsurunun kapsamına girmeyen kazanç ve iratların, her hal ve takdirde diğer kazanç ve irat olarak vergilendirilmesi de söz konusu değildir. Kazanç ve iradın, diğer kazanç ve irat olarak vergilendirilebilmesi için değer artış kazancı veya arızi kazancın kapsamına girmesi gerekmekte olup aksi takdirde gelir vergisine tabi olmayan bir gelir unsurundan bahis söz konusu olabilmektedir.\r\nMakalemizde bu mal ve hakların neler olduğu ve elden çıkarılmasından doğan kazançların nasıl vergilendirileceği, tam ve dar mükellefiyette değer artış kazancının beyanı ilgili kanun çerçevesinde incelenmiştir. Çalışmada ayrıca, değer artış kazançları kapsamında mükellefin yararlanmış olduğu istisna tutarlarının tespiti ve devlete ödemesi gereken vergi tutarı hakkındaki yasal düzenlemeler irdelenmiştir.\r\nAnahtar Kelimeler: Değer Artış Kazancı, Değer Artış Kazancında Vergileme\r\n<h2>1-Değer Artış Kazancı</h2>\r\nDeğer artışı kazançları GVK’nın mükerrer 80. maddesinde altı bent halinde sayılmıştır. Aşağıda yazılı mal ve hakların elden çıkarılmasından doğan kazançlar değer artışı kazançlarıdır.\r\n1. İvazsız olarak iktisap edilenler ile tam mükellef kurumlara ait olan ve iki yıldan fazla süreyle elde tutulan hisse senetleri hariç, menkul kıymetlerin veya diğer sermaye piyasası araçlarının elden çıkarılmasından sağlanan kazançlar.\r\n2. GVK’nın 70. maddenin birinci fıkrasının (5) numaralı bendinde yazılı hakların (ihtira beratları hariç) elden çıkarılmasından doğan kazançlar.\r\n3. Telif haklarının ve ihtira beratlarının müellifleri, mucitleri ve bunların kanunî mirasçıları dışında kalan kimseler tarafından elden çıkarılmasından doğan kazançlar.\r\n4. Ortaklık haklarının veya hisselerinin elden çıkarılmasından doğan kazançlar.\r\n5. Faaliyeti durdurulan bir işletmenin kısmen veya tamamen elden çıkarılmasından doğan kazançlar.\r\n6. İktisap şekli ne olursa olsun (ivazsız olarak iktisap edilenler hariç) GVK’nın 70. maddenin birinci fıkrasının (1), (2), (4) ve (7) numaralı bentlerinde yazılı mal ve hakların, iktisap tarihinden başlayarak 5 yıl içinde elden çıkarılmasından doğan kazançlar.\r\nBu maddede geçen “elden çıkarma” deyimi, yukarıda yazılı mal ve hakların satılması, bir ivaz karşılığında devir ve temliki, trampa edilmesi, takası, kamulaştırılması, devletleştirilmesi, ticaret şirketlerine sermaye olarak konulmasını ifade eder. ) Taksi, dolmuş, minibüs ve umum servis araçlarına ait ticari plakaların elden çıkarılmasından doğan kazançların tamamı ile bir takvim yılında elde edilen değer artışı kazancının, menkul kıymet ve diğer sermaye piyasası araçlarının elden çıkarılmasından sağlananlar hariç, 2021 yılı için 19.000 TL gelir vergisinden müstesnadır. Faaliyetine devam eden ticarî bir işletmenin kısmen veya tamamen satılmasından veya ticarî işletmeye dâhil amortismana tâbi iktisadî kıymetlerle birinci fıkrada yazılı hakların elden çıkarılmasından doğan kazançlar ticarî kazanç sayılır ve bunlara ticarî kazanç hakkındaki hükümler uygulanır.\r\nBuna karşılık GVK\' nın 81. maddesinde de aşağıdaki hallerde değer artışı kazancının hesaplanmayacağı değer artışı kazancı hesaplanmaz ve vergilendirilmez\r\n\r\n1. Ferdi bir işletmenin sahibinin ölümü halinde, kanunî mirasçılar tarafından işletmenin faaliyetine devam olunması ve mirasçılar tarafından işletmeye dahil iktisadî kıymetlerin kayıtlı değerleriyle (bilanço esasına göre defter tutuluyorsa bilançonun aktif ve pasifiyle bütün halinde) aynen devir alınması.\r\n2. Kazancı bilanço esasına göre tespit edilen ferdi bir işletmenin bilançosunun bir sermaye şirketine aktif ve pasifiyle bütün halinde devrolunması, devir alan şirketin bilançosuna aynen geçirilmesi ve devredilen ferdi işletmenin sahip veya sahiplerinin şirketten, devir bilançosuna göre hesaplanan öz sermayesi tutarında ortaklık payı alması (Bu ortaklık payını temsil eden hisse senetlerinin nama yazılı olması şarttır.).\r\n3. Kollektif ve adi komandit şirketlerin bu maddenin (2) numaralı bendinde yazılı şartlar dâhilinde nev’i değiştirerek sermaye şirketi haline dönüşmesi (Kollektif ve adi komandit şirketlerin şekil değiştirerek anonim şirket haline dönüşmesi halinde şekil değiştiren kolektif ve adi komandit şirketlerin ortaklarının anonim şirketteki ortaklık paylarını gösteren hisse senetlerinin nama yazılı olması şarttır.)\r\n<h2>2-Değer Artışı Kazancının Tespiti</h2>\r\nDeğer artışı kazancında vergilendirilecek kazanca, \"safi değer artışı\" denir. GVK \'nın mükerrer 81. maddesi hükmü uyarınca; değer artışında safi kazanç, elden çıkarma karşılığında alınan para ve ayınlarla sağlanan ve para ile temsil edilebilen her türlü menfaatlerin tutarından, elden çıkarılan mal ve hakların maliyet bedelleri ile elden çıkarma dolayısıyla yapılan ve satıcının uhdesinde kalan giderlerin ve ödenen vergi ve harçların indirilmesi suretiyle bulunur. Hasılatın ayın veya menfaat olarak sağlanan kısmının tutarı, VUK\'\'un değerleme ile ilgili hükümlerine göre tayin olunur.\r\n\r\nMaliyet bedelinin mükelleflerce tespit edilememesi halinde maliyet bedeli yerine; VUK hükümlerine göre, takdir komisyonlarınca tespit edilecek bedel, kazancı bilanço veya işletme hesabı esasına göre tespit edilen işletmelerde ise son bilançoda veya envanter kayıtlarında gösterilen değer esas alınır. Menkul kıymetlerin elden çıkarılmasında, iktisap bedelinin tevsik edilememesi halinde VUK\' un 266. maddesinde yazılı itibari değer iktisap bedeli olarak kabul edilir.\r\nVergi mevzuatında iktisap bedeli deyimi geçmekle birlikte iktisap bedelinin ne olduğuna ilişkin bir tanım mevcut değildir. İktisap bedeli sadece alış bedelini ifade etmektedir. İktisap bedeli, bir iktisadi kıymetin iktisap edilmesi karşılığında ödenen veya borçlanılan bedeldir. Bu bağlamda iktisap bedeli, alış bedelidir ve iktisap bedelinin kavramsal olarak sadece iktisadi kıymetin alımında ödenen veya borçlanılan bedeli kapsaması gerekmektedir. Dolayısıyla iktisadi kıymetin iktisabı sırasında ortaya çıkan diğer harcamalar iktisap bedeline dâhil değildir ve ondan ayrı olarak değerlenirler.\r\nMaliyet bedeli 213 Sayılı Vergi Usul Kanunu’nun (VUK) 262’nci maddesine göre, iktisadi bir kıymetin iktisap edilmesi veyahut değerinin artırılması münasebetiyle yapılan ödemelerle bunlara müteferri bilumum giderlerin toplamını ifade etmektedir. Maliyet bedeli, iktisadi kıymetin iktisabında ödenilen veya borçlanılan bedeli de içeren daha geniş kapsamlı bir kavramdır. Bu kavramın içerisine iktisap bedeli, iktisadi kıymetin değerinin artırılması için yapılan giderler ile iktisadi kıymetin iktisabına veya değerinin artırılmasına bağlı olarak yapılan giderler girmektedir.\r\n<h2>3-ENDEKSLEME UYGULAMASI</h2>\r\nGVK’nın mükerrer 81’inci maddesi, mal ve hakların elden çıkarılmasında iktisap bedelinin, elden çıkarılan mal ve hakların elden çıkarıldığı ay hariç olmak üzere Devlet İstatistik Enstitüsünce belirlenen toptan eşya fiyat endeksindeki artış oranında artırılarak tespit edileceğini hükme bağlamıştır. Ancak, endekslemenin yapılabilmesi için artış oranının % 10 veya üzerinde olması şarttır.\r\nEndeksleme uygulamasının yapılabilmesi için aşağıdaki hususların dikkate alınması gerekmektedir:\r\n- Endeksleme, safi değer artış kazancının tespitinde yapılan bir uygulama olup endeksleme uygulaması için öncelikle diğer kazanç ve iratlar kapsamında elde edilen bir değer artış kazancı olması gerekmektedir. Değer artış kazancı dışındaki kazanç ve iratlar için endeksleme uygulaması söz konusu değildir. Örneğin, bir gayrimenkulün elden çıkarılması GVK’nın mükerrer 80/1-6’ncı maddesi uyarınca değer artış kazancının kapsamına girmektedir. Ancak ticari bir işletmeye dâhil olan gayrimenkulün elden çıkarılması ticari kazanç kapsamında değerlendirileceğinden endeksleme yapılması mümkün değildir.\r\n- Endeksleme uygulaması için mal ve hakların elden çıkarılması gerekmekte olup mal ve haklar elde tutulduğu sürece endeksleme yapılabilmesi mümkün değildir. - Madde metnine göre endeksleme iktisap bedeli üzerinden yapılacaktır. Bu bağlamda endekslemede dikkate alınacak bedel, iktisap bedeli yani alış bedeli olacaktır.\r\n- Endeksleme uygulamasında Devlet İstatistik Enstitüsünce belirlenen toptan eşya fiyat endeksindeki artış oranı esas alınacaktır. Ancak VUK’un mükerrer 298/C maddesine göre, vergi kanunlarında yer alan toptan eşya fiyatları genel endeksi ibaresinin üretici fiyatları genel endeksi ve TEFE ibaresinin ÜFE olarak uygulanacağı belirtilmiştir. Daha açık bir ifadeyle endekslemede oran olarak, ÜFE oranlarına binaen bu oranlardaki artış oranı dikkate alınacaktır.\r\n- Endekslemenin yapılabilmesi için artış oranının % 10 veya üzerinde olması şarttır. Oran %10 ise endeksleme yapılacaktır. Artış oranı %10’un altında ise endeksleme yapılmayacaktır. Artış oranının belirlenmesinde ise mal ve hakların iktisap tarihinden önceki aya ait ÜFE oranı ile bu mal ve hakların elden çıkarıldığı aydan önceki aya ait ÜFE oranı dikkate alınacak ve artış oranının %10 veya üzerinde olup olmadığına bakılacaktır.\r\n• Endeks Oranı : İktisap Tarihinden Önceki Ay ÜFE Oranı\r\nElden Çıkarma Tarihinden Önceki Ay ÜFE Oranı\r\n• Endekslenmiş Maliyet Bedeli: (İktisap Bedeli x Endeks Oranı)+İktisap Bedeli\r\n<h2>4-Değer Artış Kazancı Üzerinden Verginin Tarh Edilmesi</h2>\r\nBelirtilen şartlara göre elde edilen değer artış kazancı, her yıl belirlenen istisna tutarının üstünde olması halinde GVK Md. 85’e göre yıllık beyanname ile beyan edilmektedir. Kazancın belirlenen istisnanın altında kalması ya da vergilendirilmeyecek değer artış kazançları içinde yer alan kazançlardan olması halinde beyan edilmemekte ve beyanname verilmemektedir. Değer artış kazançları sadece getiri sağlayan bir gelir unsuru olarak görüldüğünden ve süreklilik göstermeyen bir yapıda olmasından dolayı, bu gelir unsuru kapsamında elde edilen kazançlar beyan edilirken GVK Md. 88 ’e göre gelir kaynaklarından meydana gelen zararlar mahsup edilememektedir. GVK Md. 89 ’da belirtilen indirimler değer artış kazancı beyan edilirken de kullanılabilmektedir.103 Yıllık beyanname ile beyan edilecek değer artış kazancı, GVK Md. 92 ‘ye göre; kazancın elde edildiği yılı takip eden yılın mart ayının başından yirmi beşinci günü akşamına kadar tam mükellefiyette vergiyi tarha yetkili vergi dairesine (kişinin ikametgâhı yetki alanı olan vergi dairesi), dar mükellefiyette ise Türkiye’de varsa vergi muhatabının oturduğu yer, yoksa işyerinin bulunduğu yer vergi dairesinin bulunduğu yer vergi dairesine beyan edilerek vergi dairesi tarafından tarh edilmektedir. Takvim yılı içinde memleketi terk edenler memleketi terk etmeden 15 gün önceye kadar, ölüm halinde ise ölüm tarihinden itibaren 4 ay içinde kazançlarına dair yıllık beyanlarını vergi dairesine vermektedir. Yıllık beyanname vermek zorunda olmayan dar mükellefiyete tabi gerçek kişiler tevkif suretiyle verilendirilmemiş menkul sermaye iratları hariç GVK Md. 101 ’e göre elde edilen değer artış kazançları münferit beyanname ile beyan edilmekte olup, beyanname kazancın iktisap edildiği tarihten itibaren 15 gün içinde ilgili vergi dairesine verilmektedir.\r\n<h2>5-DEĞER ARTIŞ KAZANÇLARININ BEYANI</h2>\r\nDeğer artış kazançlarının beyan konusu edilip edilmeyeceği, elde edilen gelirin söz konusu yıla ait istisna tutarının altında kalıp kalmadığına bağlıdır. Elde edilen gelir istisna tutarının altında ise, değer artış kazançları beyan edilmeyecektir. Ancak istisna tutarını aşan miktarda gelir elde edilmesi halinde, yıllık beyanname verilecektir. Değer artış kazançlarının beyanı tam ve dar mükellefiyet olmak üzere iki şekilde ortaya çıkmaktadır. Esasen tam mükellef kişiler ile dar mükellef kişilerin vergilendirme süreci temelde birbirine benzemektedir. Durum böyle olmakla birlikte bazı durumlarda söz konusu mükelleflerin vergilendirilmesinde bazı farklılıklar olabilmektedir.\r\nGVK’ nın 3. Maddesi’ne göre, Türkiye’de yerleşmiş olan gerçek kişiler ile resmi daire ve müesseselere veya merkezi Türkiye’de bulunan teşekkül ve teşebbüslere bağlı olup adı geçen daire, müessese, teşekkül ve teşebbüslerin işleri dolayısıyla yabancı memleketlerde oturan Türk vatandaşları, Türkiye içinde ve dışında elde ettikleri kazanç ve iratların tamamı üzerinden vergilendirilir. Söz konusu maddeden de anlaşılacağı üzere, tam mükellef gerçek kişiler, kanunda belirtilen özelliklere sahip, Türkiye içinde ve dışında elde ettikleri gelirlerin tamamından vergilendirilecek mükelleflerdir. Türkiye’de yerleşmiş olan gerçek kişilerden kasıt, gerçek kişilerin ikametgâhının Türkiye’de bulunması ya da bir takvim yılı içinde Türkiye’de devamlı olarak altı aydan fazla oturmasıdır. GVK’nin 6. Maddesi’ne göre dar mükellef, Türkiye’de yerleşmiş olmayan ger- çek kişilerdir ve sadece Türkiye’de elde ettikleri kazanç ve iratlar üzerinden vergilendirilirler. Dolayısıyla, yabancı memleketlerde elde ettikleri kazanç ve iratlarını, Türkiye’de verecekleri beyannameye dâhil etmezler. GVK’nin 7. Maddesi’nde, değer artış kazançlarına ilişkin olarak, söz konusu kazanç veya iradın Türkiye’de elde edilmesinden, kazanç veya iratları doğuran işin veya muamelenin Türkiye’de ifa edilmesi veya Türkiye’de değerlendirilmesi anlaşılmaktadır. GVK’nin 85. Maddesi’nde tam ve dar mükelleflerin, söz konusu kanunun ikinci maddesinde yer alan kaynaklardan bir takvim yılı içinde elde ettikleri kazanç ve iratları için, bu kanunda aksine hüküm olmadıkça yıllık beyanname vermesi gerekir. Ancak, GVK’nin 86/2. Maddesi’nde dar mükellef gerçek kişiler; vergiye tabi geliri sadece diğer kazanç ve iratlardan ibaretse yıllık beyanname vermeyeceklerdir. Söz konusu kanunun 101. Maddesine göre gayrimenkullerin elden çıkarılmasından doğan diğer kazanç ve iratlardan elde ettikleri gelirler için münferit beyanname vereceklerdir. Diğer kazanç ve iratlar dışında, yıllık beyanname vermeleri gereken gelir unsurları varsa, diğer kazanç ve iratlarını yıllık beyannameye dâhil etmeyeceklerdir.\r\nDar mükellef gerçek kişilerin diğer kazanç ve iratlar kapsamına giren kazançlarının Türkiye’de elde edilmiş sayılması gerekmektedir. Elde edilen kazanç ve iradı doğuran işin ya da işlemin Türkiye’de yapılması ya da Türkiye’de değerlendirilmesi, bu şartın gerçekleşmesini sağlamaktadır. GVK md. 7105 ’ye göre değerlendirmeden maksat, ödemenin Türkiye’de yapılması veya ödeme yabancı memlekette yapılmışsa, Türkiye ’de ödeyenin veya nam ve hesabına ödeme yapılanın hesaplarına intikal ettirilmesi veya kârından ayrılması olarak belirlenmektedir.\r\nDar mükellefiyete tabi olan gerçek kişilerin elde ettikleri kazançların kapsamı, sadece değer artış kazancı niteliğinde olması durumunda elde ettikleri kazancı, elde etme tarihinden itibaren, ilgililer veya Türkiye’de adına hareket edenler tarafından 15 gün içinde münferit beyanname ile Türkiye’de varsa vergi muhatabının oturduğu yer, yoksa işyerinin bulunduğu yer vergi dairesinin bulunduğu yer vergi dairesine belirtilen kurallar çerçevesinde beyan etmektedirler. Bu mükellefiyete tabi olanlar, yıllık beyanname ile beyan etmeleri gereken kazanç elde etmeleri durumunda değer artış kazancı niteliğine sahip gelirlerini bu beyannameye dâhil etmemektedirler. Elde edilerek beyan edilen değer artış kazancı, belirlenmiş olan kazanç istisnası elde edilen kazançtan düşüldükten ve mevcutsa indirimler ve giderler sağlanan kazançtan çıkarıldıktan sonra GVK Md. 103’de yer alan artan oranlı vergi tarifesine göre vergi tarh edilmektedir.\r\n<h2>6-SONUÇ</h2>\r\nGVK’ nın 80’inci maddesine göre, GVK’ nın önceki bölümlerinde yer alan gelir unsurlarının dışında kalan kazanç ve iratlar, değer artış kazancı veya arizi kazanç kapsamında gelir vergisine tabi olmaktadır. Değer artış kazancı elde edildiğinde ise endeksleme uygulaması gündeme gelebilmektedir. Buna göre mal ve hakların elden çıkarılmasında iktisap bedeli, elden çıkarılan mal ve hakların, elden çıkarıldığı ay hariç olmak üzere Devlet İstatistik Enstitüsünce belirlenen toptan eşya fiyat endeksindeki artış oranında artırılarak tespit edilmektedir. Ancak endekslemenin yapılabilmesi için artış oranının % 10 veya üzerinde olması gerekmektedir. Madde metninde geçen iktisap bedeli, sadece alış bedelini ifade etmektedir. İktisap bedeli, bir iktisadi kıymetin iktisap edilmesi karşılığında ödenen veya borçlanılan bedeldir. Gelir vergisi uygulamalarında vergiye tabi değer artış kazançlarının vergilendirilmesi gerektiği unutulmamalı ve buna ilişkin gelir vergisi beyannamesi zamanında verilmelidir. Beyannamenin, mükellefin bağlı olduğu vergi dairesine elden, taahhütlü olarak posta ile veya zorunluluk veya ihtiyarilik durumuna göre elektronik ortamda verilmesi/gönderilmesi gerekmektedir. Verilen beyanname üzerine tahakkuk eden gelir vergisinin ise iki eşit taksitte mart ve temmuz aylarında ödenmesi gerekmektedir.\r\n<h3 style=\"text-align: right;\">FIRAT İNSEL\r\nVERGİ MÜFETTİŞİ</h3>\r\n<h3></h3>\r\n<h3></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\nKAYNAKÇA\r\nT.C. Yasalar (06.01.1961) 3065 Sayılı Gelir Vergisi Kanunu, Ankara: Resmi Gazete (10700 Sayılı) T.C. Yasalar (10.01.1961)\r\n213 Sayılı Vergi Usul Kanunu, Ankara: Resmi Gazete (10705 Sayılı)\r\n284, 285 Ve 287 Seri No.Lu Gelir Vergisi Genel Tebliği.\r\n7104 Sayılı Katma Değer Vergisi Kanunu Ve Bazı Kanunlar İle 178 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun','DEĞER ARTIŞ KAZANCI NEDİR? DEĞER ARTIŞ KAZANCININ VERGİLENDİRİLMESİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir','','','2021-03-07 19:32:18','2021-03-07 16:32:18','',0,'http://www.davavergi.com/?p=671',0,'post','',0),
(648,1,'2021-02-10 23:10:48','2021-02-10 20:10:48','<h2><strong>VERGİ MAHKEMELERİNDE DAVA AÇMA SÜRELERİ ve DAVA AÇMA SÜRELERİYLE İLGİLİ BİLİNMESİ GEREKEN ÖZEL DURUMLAR NELERDİR?</strong></h2>\r\n<strong> </strong>\r\n<h2><strong>GİRİŞ</strong></h2>\r\nVergi idaresince tesis edilen işlemler nedeniyle kişisel hakları etkilenen mükelleflerin bu işlemlere karşı vergi mahkemeleri nezdinde itiraz edebilmeleri yani dava açabilmeleri mümkündür.\r\n\r\nVergi dairesince tesis edilen ve idari davaya konu olabilen işlemleri tarh işlemi, ödeme emri tebliği, haciz tatbiki, iade talebinin reddi işlemi gibi çoğaltmak mümkündür.\r\n\r\n&nbsp;\r\n<h2>VERGİ MAHKEMELERİNDE GENEL DAVA AÇMA SÜRESİ</h2>\r\n&nbsp;\r\n\r\nVergi Mahkemelerinde dava açma süresi için öncelikler İdari Yargılama Usulü Kanununa bakmamız gerekmektedir. Vergi mahkemelerinde dava açma süreleri İYUK M.7 de belirtildiği gibi özel kanunlarda ayrı süreler belirtilmediği hallerde 30 gündür.\r\n\r\nVergi – Ceza ihbarnamesine karşı ve ihtirazı kayıtla verilen beyannameye karşı açılacak davalarda aksine bir düzenleme olmadığından dava açma süresi 30 gündür. Söz konusu 30 günlük dava açma süresi vergi-ceza ihbarnamesine karşı açılacak davalarda ihbarnamenin tebliği ile başlar. İhtirazı kayıtla verilen beyannameye karşı davalarda süre tahakkuk fişinin kesildiği günden itibaren başlar. Bununla birlikte Amme Alacaklarının Tahsili Hakkında Kanunun (AATUHK)m.15, m.20, m.58, m.64 belirtilen hallerde dava açma süresi 15 gündür. Bahsi geçen maddelerde 15 gün içinde vergi itiraz komisyonuna başvuru yapılacağı yazsa da 2576 sayılı kanun gereğince itiraz deyimi vergi mahkemelerine dava açılması anlamını taşır.\r\n\r\n&nbsp;\r\n<h2>ÖZEL DAVA AÇMA SÜRELERİ</h2>\r\n&nbsp;\r\n\r\nPeki dava açma süresi 15 gün olan hallerde hangileridir?\r\n\r\nİhtiyati tahakkuk ve ardından gelen ihtiyati haciz ve haciz varakası düzenlenmesi işlemleri yine ve AATUHK’ ye göre düzenlenen ödeme emrine karşı açılacak vergi mahkemesi davalarında dava açma süresi 15 gündür.\r\n\r\nAAATUHK göre yapılan işlemlere ilişkin açılacak davaların konusu bakımından karıştırılmaması gereken noktalar vardır. Şöyle ki vergi idaresinin davacı durumunda olduğu yani vergi alacağının tahsilini imkansız kılmak amacı taşıyan eylemlere karşı ve ihalenin feshi gibi konularda açılacak davalar adli yargıda açılmalıdır. Bu konularda açılacak davalar, açıkça vergi mahkemelerinin görev konusu değildir.\r\n\r\n&nbsp;\r\n<h2><strong>UZLAŞMA TALEBİ DAVA AÇMA SÜRESİNİ DURUR MU? </strong></h2>\r\nVergi mahkemelerinde açılacak davalar bakımından dava açma sürelerinin Danıştay 6. Dairesinin 04.12.2017 tarihli 2016/1480 Esas 2017/13026 Karar sayılı kararı ve emsal nitelik taşıyan diğer kararlarında da söz konusu sürelerin hak düşürücü süreler olduğunu kabul etmiştir. Dolayısıyla sürenin dolması idarenin haksız eylemini hukuka uygun hale getirmese ve diğer yasal haklar korunmaya devam etse de sürelerin dolması ile dava açma hakkı sona ermiş olacaktır.\r\n\r\nAncak uzlaşma talebi ile söz konusu dava açma süresi hakkında özel bir düzenleme mevcuttur. Şöyle ki Uzlaşma Yönetmeliği gereğince uzlaşma işlemi sonuçlanana kadar dava açılmaz açıldı ise de vergi mahkemelerinde inceleme yapılamaz. Uzlaşma sağlanamaması halinde ise tutanağın mükellefe tebliğinden itibaren dava açılabilir. 30 gün olan dava açma süresi bitmiş ya da 15 günden az kalmış mükellefler için dava açma süresi 15 gün olarak uzar. Dava açma süresinin uzamasını sağlayan istisnai durumun yalnızca uzlaşma konusu olan hallerde geçerli olduğu unutulmamalıdır. Zira <strong>Danıştay Vergi Dava Daireleri kurulu 20.11.2009 tarihli 2008/862 esas 2009/1575 karar sayılı kararında</strong> Danıştay İçtihatları Birleştirme Kurulu 23.10.1986 tarihli 1986/2 Esas 1986/2 Karar sayılı kararın atıf yaparak\r\n\r\n<strong>‘...otuz gün olan dava açma süresinde uzlaşma yoluna başvurmakla birlikte dava açmayanlara, uzlaşmaya varılamaması halinde ve dava açma süresi geçmiş olması durumunda dava açma imkanı tanıyan ek süre olup; uzlaşma komisyonunun yetkisine girmemesi nedeniyle komisyonca görüşülmeksin reddedilen uzlaşma istemlerinin konusunu oluşturan ve dava açma süresi geçirilen vergi veya cezaların yetkili vergi mahkemesinde davaya konu yapılabilmesini kapsamamaktadır...’</strong>\r\n\r\nifadesi ile 15 gün olan ek sürenin ancak usulüne uygun yapılan uzlaşma taleplerine ilişkin kararların tebliği ile başlayacağına dikkat çekmiştir.\r\n\r\n&nbsp;\r\n<h2><strong>MALİ TATİL UYGULAMASINDA SÜRE</strong></h2>\r\n<strong> </strong>\r\n\r\nHer yıl temmuz ayının biri ile yirmisi arasında (yirmisi dahil) malî tatil uygulanmaktadır. Son günü malî tatile rastlayan süreler, tatilin son gününü izleyen tarihten itibaren yedi gün uzamaktadır.\r\n\r\n5604 sayılı Mali Tatil İhdas Edilmesi Hakkındaki Kanun ile, Vergi Usul Kanunu hükümlerine göre belirli sürelerde yapılması gereken muhasebe kayıt süreleri, bildirim süreleri ve vergiyle ilgili işlemlere ilişkin dava açma süreleri malî tatil süresince işlemez. Belirtilen süreler malî tatilin bitiminden itibaren tekrar işlemeye başlar. <a href=\"applewebdata://DEBD14CD-BDFA-46E5-B94F-32E680982AE5#_ftn1\" name=\"_ftnref1\">[1]</a> Malî tatilin sona erdiği günü izleyen beş gün içinde biten bu madde kapsamındaki kanuni ve idari süreler, malî tatilin son gününü izleyen tarihten itibaren beşinci günün mesai saati bitiminde sona ermiş sayılır.\r\n\r\nBu düzenlemelerden de anlaşılacağı gibi mali tatil olarak kabul edilen dönemde vergi mahkemelerindeki dava açma süresi ayrıca belirlenmiştir. Özel tüketim vergisi, banka ve sigorta muameleleri vergisi, özel iletişim vergisi, şans oyunları vergisi ile gümrük idareleri, il özel idareleri ve belediyeler tarafından tarh ve/veya tahsil edilen vergi, resim ve harçlarla ilgili olarak malî tatil uygulanmayacağının da bilinmesi gerekmektedir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>MÜCBİR SEBEP DAVA AÇMA SÜRELERİNE ETKİ EDER Mİ?</strong></h2>\r\n<strong> </strong>\r\n\r\nMücbir sebep tanımı Vergi Usul Kanunu madde 13 de yer almaktadır. Madde metninde dört madde halinde mücbir sebep halleri sayılsa da dördüncü fıkrada yer alan ‘<em>gibi haller’</em> ibaresi mücbir sebep tanımının sayılan hallerle sınırlı olmadığına işaret etmektedir. Bununla birlikte İdari Yargılama Hukukunda dava açma sürelerinin kamu düzeninden olduğu ve hak düşürücü nitelikte olmaları nedeniyle mücbir sebep hallerin de sürelerin işleyeceği yönünde Danıştay kararları ve doktrin görüşleri bulunmaktadır. <strong>Danıştay 3. Dairesi 15.10.2006 tarihli 2006/1488 esas 2006/2447 karar sayılı kararında;</strong>\r\n\r\n<em>‘...Vergi Usul Kanununun değinilen kuralları; dava açma süresi, bu sürenin başlangıcı, durması, uzaması veya kesilmesine ilişkin bir düzenleme içermediği gibi zorlayıcı nedenler Vergi Usul Kanununda sadece Vergi ödevlerinin zamanında yerine getirilmesini önleyen ve bu ödevlerle ilgili süreleri durduran durumlardan kabul edilmiştir.</em>\r\n\r\n<em>Yargı yoluna başvurma, hak arama özgürlüğünün kullanılması olup, maddi Vergi hukukunun Vergi yükümlülerine yüklediği <strong>Vergi</strong> ödevlerinin yerine getirilmesiyle ilgisinin bulunmaması karşısında ve yukarıda değinilen düzenlemeler gereğince ağır hastalık hali Vergi mahkemesinde dava açma süresine etkili bir durum oluşturmadığından...’ </em>bahisle mücbir sebep halinde sürelerin işlemeye devam etmesinde bir hukuka aykırılık olmadığını belirtmiştir.\r\n\r\nAncak mücbir sebep hallerinde sürelerin işlemeye devam etmesinin hak arama özgürlüğü ile bağdaşmadığına, sürelerin durmaması için hiçbir haklı nedenin olmadığına vurgu yaparak aksi görüş belirten Danıştay kararı ve doktrin görüşleri de mevcuttur. <strong>Danıştay 7.Dairesi 24.03.1999 tarih ve E:1999/653, K:1999/1305 sayılı kararında; </strong>\r\n\r\n<em>“Yukarıda sözü edilen İdari Yargılama Usulü Kanununun ilgili maddelerinde dava açma ve kanun yoluna başvurma sürelerini durduran sebepler sayılmış; ancak, hastalık hali bunlar arasında gösterilmemiştir. Bununla birlikte; <strong>söz konusu sürelerin mücbir sebep sayılan durumların varlığı halinde işlememesi de hak arama özgürlüğünün niteliği ve önemi itibariyle gereklidir</strong>. Hak arama özgürlüğünün kullanılması bakımından, kişinin iradesi dışında gelişen afet ve felaketler, savaş hali ve benzeri durumlarla, bu hakkın kullanmasını olanaksız kılan çok ağır hastalık halleri, mücbir sebep sayılabilecek niteliktedir.” ifadelerine yer verilmiştir.</em>\r\n\r\nKısaca mücbir sebep hallerinin vergi mahkemelerinde dava açma sürelerine etki edip etmeyeceği noktasında bir fikir birliği bulunmamaktadır. Yakın tarihli diğer Danıştay kararları da incelendiğinde mücbir sebebin vergi dairesi işlemler için geçerli olduğu kabulünün yanı sıra mükelleflerin açacakları davada kendilerini bir vekille temsil ettirebilecekleri de göz önünde bulundurularak ağır hastalık gibi sebeplerin dava sürelerine etki etmeyeceği görüşünün daha sık karşılaşıldığı görülecektir.\r\n\r\n&nbsp;\r\n<h2>ADLİ TATİLDE DAVA AÇMA SÜRELERİ UZAR MI?</h2>\r\nAdli tatil 20 Temmuz- 31 Ağustos aralığını kapsayan çalışmaya ara verme zamanı ifade eder. İYUK madde 8 de sürelerin çalışmaya ara verme zamanına rastlaması halinde sürelerin ara vermenin sona ermesini takip eden günden itibaren 7 gün uzayacağı belirtilmiştir.\r\n\r\nBelirtildiği gibi vergi mahkemeleri için kanunda yer alan süreler hak düşürücü süreler olarak kabul edilir. Dolayısıyla sürelerin dolması ile dava hakkı kullanılamaz hale gelir. İdare işlemlerini ilgililere bildirmek ve bu bildirim sırasında işlemine ilişkin yasal başvuru yollarını belirtmekle yükümlüdür. Hak kayıplarının yaşanmaması adına söz konusu yasal uyarılar dikkatle incelenmelidir.\r\n\r\n&nbsp;\r\n<h2>SONUÇ</h2>\r\n&nbsp;\r\n\r\nVergisel işlemlere karşı dava açmak isteyen mükelleflerin öncelikle dikkat etmesi gereken konuların başında dava açma süresi gelmektedir. Zira, süresi içimde dava açılmayan hallerde vergi mahkemesi ilk inceleme aşamasında davanın süre aşımı yönünden reddine karar verir. Bu dosyalarda işin esası incelenemez. Süre yönünden reddedilen bir davada mükelleflerin/davacıların hem zaman kaybı hem yargılama giderlerine katlanma gibi maliyetlerin yanında ciddi hak kayıpları da oluşmaktadır. Yukarı da kısaca üzerinde durulduğu üzere, dava açma süresiyle ilgili dikkat edilmesi gereken birçok husus bulunmaktadır.\r\n\r\nBu nedenlerle kendilerine vergi ceza ihbarnamesi, ödeme emri gibi dava konusu edilebilecek işlemler tebliğ edildiğinde mükelleflerin vergi alanında uzman bir avukat vasıtasıyla veya vergi alanında uzman kişilerden destek alınarak bizzat “dava açma süresi içinde” yetkili vergi mahkemeleri nezdinde dava konusu yapabilmeleri mümkündür.\r\n<h3 style=\"text-align: right;\">Av. NESLİHAN BOSTANCI</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://DEBD14CD-BDFA-46E5-B94F-32E680982AE5#_ftnref1\" name=\"_ftn1\">[1]</a> 5604 sayılı Mali Tatil İhdas Edilmesi Hakkındaki Kanun 28/3/2007 tarih ve 26476 sayılı Resmi Gazete’de yayımlanmıştır.','VERGİ MAHKEMELERİNDE DAVA AÇMA SÜRELERİ','','publish','closed','open','','vergi-mahkemelerinde-dava-acma-sureleri','','','2021-02-10 23:10:57','2021-02-10 20:10:57','',0,'http://www.davavergi.com/?p=648',0,'post','',0),
(649,1,'2021-02-10 23:10:36','2021-02-10 20:10:36','süre','süre','süre','inherit','closed','closed','','sure','','','2025-01-09 14:08:17','2025-01-09 11:08:17','',648,'http://www.davavergi.com/wp-content/uploads/2021/02/süre.jpg',0,'attachment','image/jpeg',0),
(651,1,'2021-02-14 19:42:23','2021-02-14 16:42:23','<h2><strong>VERGİ BARIŞI YASALARI KAPSAMINDA YAPILAN YAPILANDIRMA VE MATRAH ARTIRIMI İHLALLERİNİN SONUÇLARI NELERDİR?</strong></h2>\r\n<strong> </strong>\r\n<h2><strong> GİRİŞ</strong></h2>\r\n<strong>            </strong>Vergi barışı uygulamaları kapsamında vergi mükelleflerine birtakım haklar ve ödeme kolaylıkları sağlanmaktadır. Kuşkusuz bu kolaylıklardan yararlanmak için vergi barışı yasalarında öngörülen şartların süresinde yerine getirilmesi gerekmektedir.\r\n\r\n17.11.2020 tarihli ve 31307 sayılı Resmi Gazete’ de yayımlanan 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkındaki Kanunla kesinleşmiş vergi ve ceza borçları başta olmak üzere, sigorta prim borçları, idari para cezaları, öğrenim ve katkı kredisi borçları gibi bir çok kamu alacağının yapılandırılması amaçlanmıştı.\r\n\r\nBaşvuru tarihi 01.02.2021 tarihi itibariyle sona eren kanun kapsamında 7 milyon 679 bin mükellef yapılandırmaya başvurmuş ve 110 milyar tutarında borç yapılandırılmıştır.\r\n\r\nYapılandırma hükümlerinden yararlanabilmek için öncelikle ilk iki taksitin süresinde ve tam ödenmesi gerekmektedir. Aksi halde yapılandırma bozulacaktır. 7256 sayılı Bazı Alacakların Yapılandırılması ile Bazı Kanunlarda değişiklik Yapılması Hakkkında Kanun ile vergi borçlarını yapılandıran ve ödeme koşullarını yerine getirmeyen mükellefler ile 7143 Sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunla matrah ve vergi artırımında bulunup, süresinde ödeme yapmayan mükelleflerin durumu çalışmamızın konusunu oluşturmaktadır.\r\n<h2><strong>1-VERGİ BORÇLARININDA YAPILANDIRMA</strong></h2>\r\n<h2><strong>YAPILANDIRILAN BORÇLARIN ÖDENMESİ</strong></h2>\r\nGerek 7143 sayılı kanun gerekse 7256 sayılı Kanunla yapılandırma kapsamında ortaya çıkan borçların peşin veya ikişer aylık dönemler hâlinde taksit ile ödenmesi konusunda mükelleflere tercih hakkı tanınmış ve  6, 9,12 ve 18  eşit taksitte ödeme yapma imkanı getirilmiştir. Ayrıca; Peşin ödemede indirim, ilk iki taksit ödeme süresi içinde yapılan ödemede indirim, kredi kartı ile ödeme ve mahsuben ödeme gibi avantajlar da sağlanmıştır.\r\n\r\nHesaplanan tutarların tamamının ilk taksit ödeme süresi içerisinde peşin olarak ödenmesi halinde katsayı uygulanmayacağı ve fer\'i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacağı tutarların %90\'ının tahsilinden vazgeçileceği yapılandırılmış idari para cezalarından %25 indirim yapılacağı belirtilmiştir. Yapılandırılmış alacağın sadece fer\'i alacaktan ibaret olması halinde fer\'i alacak yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutardan %50 indirim yapılacağı hükmü ile yine hesaplanan tutarların tamamının ilk iki taksit ödeme süresi içinde ödenmesi halinde katsayı uygulanmayacağı ve fer\'i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarlar üzerinden %50, yapılandırılmış idari para cezalarından %12,5 indirim yapılacağı ve yapılandırılmış alacağın sadece fer\'i alacaktan ibaret olması halinde fer\'i alacak yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutardan %25 indirim yapılacağı hükmüne her iki kanunda da yer verilmiştir.\r\n\r\n&nbsp;\r\n<h2><strong>YAPILANDIRILMIŞ BORÇLARIN SÜRESİNDE ÖDENMEMESİ</strong></h2>\r\nGerek 7143 sayılı gerekse 7256 sayılı Kanunda;  <em>Bu Kanuna göre ödenmesi gereken taksitlerin ilk ikisinin süresinde ve tam ödenmesi koşuluyla, kalan taksitlerden; bir takvim yılında iki veya daha az taksitin, süresinde ödenmemesi veya eksik ödenmesi hâlinde, ödenmeyen veya eksik ödenen taksit tutarlarının son taksiti (peşin ödeme seçeneğinin tercih edilmesi hâlinde ilk taksiti) izleyen ayın sonuna kadar, gecikilen her ay ve kesri için 6183 sayılı Kanunun 51 inci maddesine göre belirlenen gecikme zammı oranında hesaplanacak geç ödeme zammı ile birlikte ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır. İlk iki taksitin süresinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde bu Kanun hükümlerinden yararlanma hakkı kaybedilir .”  </em>hükmü yer almaktadır.\r\n\r\nBu hükme göre, Kanun kapsamında ödenmesi gereken taksitlerin ilk ikisinin süresinde ve tam olarak ödenmek koşuluyla, kalan taksitlerden; bir takvim yılında en fazla iki taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde, Kanun hükümleri ihlal edilmiş sayılmayacak ve ödenmeyen veya eksik ödenen taksit tutarlarının borçlunun başvuru sırasında tercih ettiği taksitlendirme süresinin son taksitini izleyen ayın sonuna kadar, gecikilen her ay ve kesri için 6183 sayılı Kanunun 51 inci maddesine göre belirlenen gecikme zammı oranında hesaplanacak geç ödeme zammı ile birlikte ödenmesi şartıyla Kanun hükümlerinden yararlanılacaktır.\r\n\r\nDolayısıyla, Kanun kapsamında ödenmesi gereken taksitlerden; İlk ikisinin süresinde ödenmemesi veya eksik ödenmesi, bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi, süresinde ödenmeyen veya eksik ödenen taksitlerin geç ödeme zammıyla birlikte son taksiti izleyen ayın sonuna kadar da ödenmemesi hâlinde Kanun hükümlerinden yararlanma hakkı kaybedilecektir.\r\n\r\n&nbsp;\r\n<h2><strong>İhlal Sayılmayan Eksik Ödemeler</strong></h2>\r\n<strong> </strong>\r\n\r\nKanun’a göre ödenecek taksit tutarının %10’unu aşmamak şartıyla 10 Türk Lirası’na (bu tutar dâhil) kadar yapılmış eksik ödemeler için bu Kanun hükümleri ihlal edilmiş sayılmaz ve süresinde ödenmeyen veya eksik ödenen taksit tutarları ise en geç son taksit (peşin ödeme seçeneğinin tercih edilmesi halinde ilk taksit) izleyen ay sonuna kadar ödenebilecek ve ödemede gecikilen süre için gecikme zammı oranında hesaplanacak geç ödeme zammı tahsil edilecektir hükmüne yer verilmiştir.\r\n\r\n&nbsp;\r\n<h2><strong>İhlal Durumunda Kanun Hükümlerinden Faydalanma</strong></h2>\r\n7143 sayılı Kanunun 9 uncu maddesinin sekizinci fıkrasında ve 7256 sayılı Kanunun 3 üncü maddesinin sekizinci fıkrasında, Kanun kapsamına giren alacakların belirtilen şekilde tamamen ödenmemiş olması hâlinde borçluların ödedikleri tutarlar kadar bu Kanun hükümlerinden yararlanacağı belirtilmiştir.\r\n\r\n&nbsp;\r\n<h2><strong>İhlal Halinde Alacakların Takibi</strong></h2>\r\n<strong> </strong>\r\n\r\nKanunda öngörülen süre ve şekilde ödenmeyen alacakların, yapılandırma öncesi türü ve vadesi dikkate alınarak takip işlemleri ilgili mevzuat kapsamında yapılacağı ve bu Kanunun yayımı tarihinden önce başlamış olan takip işlemleri geçerliliğini koruyarak kaldığı yerden devam edeceği, dolayısıyla, alacakların Kanun hükümlerinden yararlanmak suretiyle yapılandırılması bu alacakların niteliğini değiştirmediğinden, Kanunda öngörülen süre ve şekilde ödenmeyen alacakların yapılandırma öncesi türü ve vadesi dikkate alınarak, daha önce yapılan takip işlemleri yenilenmeksizin, bu işlemlere kaldığı yerden devam edileceği belirtilmiştir.\r\n\r\n&nbsp;\r\n<h2><strong>2-MATRAH ARTIRIMI</strong></h2>\r\nHatırlanacağı üzere, 18.05.2018 tarih ve 30425 sayılı Resmi Gazete’de yayımlanan 7143 sayılı Kanununla mükelleflere matrah ve vergi artırımı imkanı getirilmişti.\r\n\r\n7143 sayılı Kanunla yapılan matrah artırımına ilişkin yasal düzenleme, önceki matrah artırımı kanunlarından farklı olarak matrah artırımı sonrasında ortaya çıkan taksitlerin ödenmemesi halinde, matrah artırımında bulunanlara tanınan vergi incelemesine muhatap olunmama yönündeki ayrıcalıktan mahrum kalınacağına ilişkin bir hüküm içermektedir. Bu hükme göre 7143 Sayılı Kanun ile matrah artırımında bulunup süresinde ödeme yapmayan/yapamayan mükellefler hem incelenebilecek hem de matrah artırımı nedeni ile ödeme planına bağlanan tutarlar terkin edilmeyecek ve ihlal tarihine kadar yapılan ödemeler de iade /mahsup konusu yapılmayacaktır.\r\n\r\n7143 sayılı Kanunun 5. maddesinde matrah ve vergi artırımında bulunup, süresinde ödeme yapmayan mükelleflerin matrah ve vergi artırımları ile taksitlendirmelerinin bozulacağı bu mükelleflerin matrah artırımı yaptığı dönemler içinde vergi incelemesi yapılabileceği, beyan etmiş oldukları matrah ve vergi artırımı nedeniyle adlarına tahakkuk etmiş olan vergileri de ödemek zorunda oldukları belirtilmiş olmasına rağmen 7143 sayılı kanunun, ödemelerle ilgili ortak hükümleri içeren 9.6 maddesinde  “İlk iki taksitin süresinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde matrah ve vergi artırımına ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlanma hakkı kaybedilir.” hükmüne yer verilmiştir.\r\n\r\n11/05/2018 tarihli ve 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun’un 5. maddesinin (4) numaralı fıkrasının (a) bendinin ikinci cümlesinde yer alan <em>“…ancak bu madde hükmünden yararlanılamaz.”</em> ibaresinin Anayasa’nın 2., 10. ve 73. maddelerine aykırılığı ileri sürülmüş,  Anayasa Mahkemesi söz konusu kuralın  ana yasaya  aykırı olmadığına karar vermiştir.\r\n\r\n(Anayasa Mahkemesi’nin 22.10.2020 gün ve E:2019/100 K:2020/62 sayılı kararı. <a href=\"https://www.resmigazete.gov.tr/eskiler/2021/01/20210106-8.pdf\">https://www.resmigazete.gov.tr/eskiler/2021/01/20210106-8.pdf</a>)\r\n\r\n&nbsp;\r\n<h2><strong>Anayasa Mahkemesinin Değerlendirmesi</strong></h2>\r\n<strong> </strong>\r\n\r\nKural, Anayasa’nın 13., 35. ve 73. maddeleri yönünden incelenmiştir.\r\n\r\nKanun’un itiraz konusu kuralın da yer aldığı 5. maddesinde matrah veya vergi artırımı sonucu tahakkuk eden verginin ödenmemesi hâlinde 6183 sayılı Kanun’un 51. maddesine göre gecikme zammıyla birlikte takip ve tahsiline devam olunacağı ancak 7143 sayılı Kanun’un 5. madde hükmünden yararlanılamayacağı düzenlenmektedir. Bu itibarla matrah ve vergi artırımından yararlanma koşullarını yerine getirmeyen mükellef hakkında itiraz konusu kuralın yer aldığı maddenin sağladığı inceleme muafiyeti kaldırılarak vergi incelemesinin ve tarhiyatının yapılması mümkün hâle gelmektedir. Anılan kurallar gözetildiğinde sınırlamanın ulaşılabilir, belirli ve öngörülebilir bir kanun hükmüyle yapıldığı sonucuna varılmaktadır.\r\n\r\nKamu alacağı niteliğindeki vergi ve benzeri mali yükümlülüklerin ödenmesi için gerekli tedbirlerin alınması ve bu kapsamda gerekli ve uygun araçların seçilmesinde kanun koyucunun geniş bir takdir yetkisi bulunmaktadır. Kanun koyucunun bu konudaki takdir yetkisini kullanırken ödeme koşullarının yerine getirilmemesi durumunda hem matrah ve vergi artırımı sonucunda tahakkuk eden ancak ödenmeyen vergilerin 6183 sayılı Kanun uyarınca takip edilmesini hem de aynı döneme ve aynı vergi türüne ilişkin olarak vergi incelemesi veya tarhiyat yapılmasını mümkün kıldığı anlaşılmaktadır. İtiraz konusu kuralla, ödeme koşullarının yerine getirilmemesi durumunda mükellef hakkında vergi incelemesi yapılabilmesi imkânı öngörülmek suretiyle vergi borcunun doğru ve eksiksiz bir şekilde ödenmesinin ve böylece kamu alacağının tahsilinin güvence altına alınmasının amaçlandığı görülmektedir.\r\n\r\nBu çerçevede vergi idaresi matrah ve vergi artırımına konu vergi alacağının tahsili amacıyla anılan işlemlerden her ikisine aynı anda başvurabilecektir. Ancak aynı dönem için iki farklı vergilendirme işleminin yapılması suretiyle mükerrer vergilendirmeye yol açılacağını söylemek mümkün değildir. Zira kuralda, matrah ve vergi artırımından yararlanma koşullarına uymayan mükellef hakkında yapılacak vergi incelemesi sonucunda vergi tarhiyatı yapılması durumunda, matrah ve vergi artırımı üzerine tahakkuk eden vergilerin dikkate alınmasına engel olacak bir düzenlemeye yer verilmemiştir.\r\n\r\nÖte yandan matrah ve vergi artırımından yararlanan mükelleflerin süresinde veya öngörülen şekilde ödeme yapmaması durumunda hakkında vergi incelemesi ve tarhiyat yapılmaması imkânının ortadan kaldırılması, mükellefin kendi kusurunun yol açacağı bir sonuçtur. Kanun koyucunun amacının, matrah ve vergi artırımından yararlanan mükelleflerin Kanun’da öngörülen koşullara uymaması hâlinde, kendilerine sağlanan imkânlardan yoksun bırakılması olduğu anlaşılmaktadır.\r\n\r\nBunun yanı sıra kuralın uygulanmasından doğacak uyuşmazlıklara karşı yargı yoluna başvurulması da mümkündür. Ayrıca 213 sayılı Kanun gereği mükelleflerin vergi işlemlerindeki hataların düzeltilmesini vergi dairesinden isteyebilmesi mümkündür. Bu yöndeki başvurunun reddedilmesi durumunda ise mükellefler, ret işlemine karşı idari yargı yoluna başvurma imkânına sahiptir.\r\n\r\nBu durumda kuralla mülkiyet hakkına bir sınırlama getirilmiş ise de bunun kişilere şahsi olarak aşırı bir külfet yüklememesi için gerekli ve yeterli güvenceler sağlanmıştır.\r\n\r\nAnayasa’nın 73. maddesinde; herkesin kamu giderlerini karşılamak üzere mali gücüne göre vergi ödemekle yükümlü bulunduğu belirtilerek vergi ödevinin temel ilkeleri gösterilmiştir. Kaynağını Anayasa’dan alan bu ödev gereği mükelleflerin yükümlülüklerini zamanında, usulüne uygun ve eksiksiz yerine getirmesi gerekir.\r\n\r\nKanun koyucunun vergilendirme ödevinin zamanında yerine getirilmemesi dolayısıyla uygulama yetkisine sahip olduğu yaptırımlardan vazgeçebilmek ve buna ilişkin koşulları belirlemek konusunda anayasal sınırlar içinde kalmak şartıyla takdir yetkisi bulunmaktadır.\r\n\r\nKanun’un açıkça mükellefe yüklediği yükümlülüğe aykırı davranılması nedeniyle idarenin matrah ve vergi artırımında bulunulan döneme ilişkin inceleme yapması ve gerektiğinde vergilendirme işlemi tesis etmesi hususunda idareye makul bir yetki tanınmasında anayasal vergilendirme ilkelerine aykırı bir yön bulunmamaktadır.\r\n\r\nAnayasa Mahkemesi açıklanan gerekçelerle kuralın Anayasa’ya aykırı olmadığına ve itirazın reddine oy çokluğuyla karar vermiştir.\r\n\r\nAnayasa Mahkemesi 22.10.2020 gün ve E:2019/100 K:2020/62 sayılı kararıyla özetle;\r\n\r\n&nbsp;\r\n\r\n“Vergi barışı kapsamında matrah artırımında bulunup ancak şartların ihlali durumunda (ödeme koşullarının yerine getirilmemesi) bu mükellefler hakkında hem matrah ve vergi artırımı sonucunda tahakkuk eden ancak ödenmeyen vergilerin 6183 sayılı Kanun uyarınca takip edilmesi hem de aynı döneme ve aynı vergi türüne ilişkin olarak vergi incelemesi veya tarhiyat yapılması mümkündür.” Görüşüne varmıştır\r\n\r\n<strong> </strong>\r\n<h2><strong>SONUÇ</strong></h2>\r\nYapılandırma Kanunları mükellefler için borçlarını ödeyebilmeleri için yeni bir fırsat sunmaktadır. Vade tarihi geçmiş borçların faizleri silinmekte, enflasyon katsayısı kullanılarak borçlar yeniden yapılandırılmakta bunun yanında mükellefe ödeme konusunda da bazı kolaylıklar sağlanmaktadır. Matrah ve vergi artırımında bulunan mükellefler ise haklarında vergi incelemesi/tarhiyat yapılamaması avantajından faydalanmaktadır. Yapılandırma, matrah ve vergi artırımında bulunan mükelleflerin ilgili kanunlardaki haklarını kaybetmemek için mezkur kanunlardaki şartlara özenle uymaları gerekmektedir. Yapılandırma Kanunları kapsamında matrah artırımında bulunan ancak ödeme şartlarını süresinde yerine getirmeyen mükellefler hem vergi incelemeden korunma gibi avantajları kaybederken beyan edilen tutarlarında sonradan ödenmesi mükellefiyetiyle karşılaşmaktadırlar. Ayrıca, yapılandırma kanunları kapsamında amme borçlarının yeniden yapılandırılması nedeniyle amme alacağının özel kanunlara göre ödenmek üzere ödeme planına bağlanması tahsil zamanaşımı keserek yeni bir tahsil zaman aşımı süresinin başlamasına sebep olacaktır.\r\n\r\n&nbsp;\r\n<h2 style=\"text-align: right;\">Vergi Uzmanı Gülay Ergül</h2>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>','VERGİ BORÇLARI YAPILANDIRMALARINI İHLAL ETMENİN SONUÇLARI','','publish','closed','open','','vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari','','','2021-02-14 19:45:43','2021-02-14 16:45:43','',0,'http://www.davavergi.com/?p=651',0,'post','',0),
(652,1,'2021-02-14 19:42:11','2021-02-14 16:42:11','YAPILANDIRMA İHLAL','YAPILANDIRMA İHLAL','YAPILANDIRMA İHLAL','inherit','closed','closed','','yapilandirma-ihlal','','','2025-01-09 14:08:21','2025-01-09 11:08:21','',651,'http://www.davavergi.com/wp-content/uploads/2021/02/YAPILANDIRMA-İHLAL.jpg',0,'attachment','image/jpeg',0),
(657,1,'2021-02-21 18:21:51','2021-02-21 15:21:51','<h2>VERGİ/CEZA İHBARNAMESİ VE BAŞVURULACAK KANUNİ YOLLAR</h2>\r\n<h2>GİRİŞ</h2>\r\nVergi dairelerince, mükellefler hakkında resen veya ikmalen yapılan tarhıyatlar vergi ceza ihbarnameleriyle mükelleflere duyurulmaktadır. İhbarname, vergi dairesince tesis edilen idari bir işlemdir. Bu nedenle vergi ihbarnamelerine karşı mükelleflerin idari yargı da yani vergi mahkemelerinde dava açma hakkı bulunmaktadır. İhbarnameler hukuka uygunluk karinesinden yararlandıkları için vergi mahkemelerince iptal edilene kadar doğru olarak kabul edilir.\r\n<h2>1-Vergi/Ceza İhbarnamesi Nedir?</h2>\r\nVerginin tarhı, vergi alacağının kanunlarında gösterilen matrah ve nispetler üzerinden vergi dairesi tarafından hesaplanarak bu alacağı miktar itibariyle tespit eden idari muameledir.\r\nTebliğ ise, vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza muhatabına yazıyla bildirilmesidir.\r\nİhbarname esasının söz konusu olduğu durumlarda mükellefin bağlı olduğu vergi dairesince düzenlenen belge vergi/ceza ihbarnamesidir. Vergi Usul Kanununun 34. üncü maddesinde ihbarname esası, ikmalen ve re’sen tarh edilen vergilerin “İhbarname” ile ilgililere tebliği şeklinde tanımlanmıştır. Maddenin 2. fıkrasında Nev’i ve doğuşu ayrı olan vergiler için ayrı ihbarname kullanılır ifadesi yer almaktadır. Dolayısıyla, ikmalen, re’sen tarh edilen vergiler ve bunlara ilişkin cezalar vergi/ceza ihbarnamesi ile mükellefe tebliğ edilmek zorundadır. Vergi incelemesi veya takdir komisyonu kararları sonucunda tarh edilmesi gereken vergi veya cezalar, beyana dayalı tarhiyattan farklı olarak vergi/ceza ihbarnamesinin vergi mükellefine tebliğ edilmesiyle sonuç doğurmaktadır İhbarnameyle gönderilen vergi ve cezalar tahakkuk etmemiş, kesinleşmemiş işlemleri içermektedir.\r\n<h2>2- İhbarnamenin Muhteviyatı</h2>\r\nİhbarnamede bulunması gerekli bilgiler Vergi Usul Kanunun 35 inci maddesinde düzenlenmiştir. Buna göre ihbarnamede; İhbarnamenin sıra numarası, İhbarnamenin tanzim tarihi, verginin nev\'i, mükellefin soyadı, adı (Tüzel kişilerde unvanı), mükellefin açık adresi, vergilendirme dönemi, verginin matrahı, verginin hesabı, verginin miktarı, kısa ve açık bir ifade ile ikmalen veya re\'sen vergi tarhını icabettiren sebepler, vergi mahkemesinde dava açma süresi ve vergi mahkemesinde dava açma şekli olarak 12 madde halinde sayılmıştır. Maddenin son fıkrasında, takdir komisyonu kararı üzerine tarh edilen vergilerde, ihbarnameye ayrıca komisyon kararının ve re\'sen takdiri gerektiren inceleme raporunun bir örneğinin ekleneceği belirtilmiştir.\r\n<h2>3- Ceza ihbarnamesi</h2>\r\nVergi Usul Kanunun 366. Maddesinde ceza ihbarnamesi; Kesilen vergi cezaları ilgililere (Ceza ihbarnamesi) ile tebliğ olunur denilmiş, ihbarnamede yer alacak bilgileri ise: İhbarnamenin sıra numarası, düzenlendiği tarih, ilgililerin soyadı, adı ve unvanı, varsa mükellef numarası (mükellef hesap numarası), ilgilinin açık adresi, ilgili kanunun madde ve fıkra numaraları gösterilmek ve varsa mevcut deliller bildirilmek suretiyle olayın açıklanması, olayın ilgili bulunduğu vergilendirme veya hesap dönemi, varsa cezanın ilgili bulunduğu vergiye ait ihbarnamenin tarih ve numarası, varsa tekerrür ve içtima durumu, vergi cezasının hesabı ve miktarı, vergi mahkemesinde dava açma süresi olarak sıralamıştır.\r\nMaddenin son fıkrasında ise; Cezayı gerektiren olayın tesbitine dair tutanak sureti ile inceleme raporunun birer örneği ihbarnameye bağlanacağı belirtilmiştir.\r\nDanıştay Vergi Dava Daireleri Kurulu, Vergi Tekniği Raporlarının vergi ceza ihbarnamesi ekinde tebliğ edilmemiş olmasını, vergi tarhiyatlarının iptali için gerekçe olamayacağına karar verdi.\r\n24.06.2020 tarih 31165 sayılı Resmi Gazetede yayınlanan Danıştay Vergi Dava Daireleri Kurulunun E:2020/9 ve K:2020/2 sayılı kararında özetle ‘Vergi ceza ihbarnameleri ekinde mükellefe tebliğ edilmeyen Vergi Tekniği Raporlarının, ihbarname ekinde tebliğ edilmemesinin esasa etkili bir şekil hatası oluşturmadığı, anılan raporların, gerek ara karar ile istenilmesi üzerine gerekse de dava aşamasında davalı idarece dava dosyasına tevdi edildiğini, bu sebeple mükellefin raporları inceleme imkanına kavuştuğunu, bu yolla raporlara erişimin mümkün olduğu ortamda adil yargılama hakkının ihlal edildiğinden söz edilemeyeceğini, vergi tekniği raporlarının ihbarnameye eklenmemesi nedeniyle, tarhiyatların iptali yönünde verilen kararların hukuka uygun olmadığı’ şeklinde karar vermiştir.\r\nVergi Usul Kanununun 35 ve 366 ncı maddelerindeki düzenlemelerin amacı, mükelleflerin haklarında yapılan tarhiyat ve kesilen cezanın hukuki dayanaklarını öğrenip tesis edilen işlem konusunda yeterli bilgiye sahip olmalarını sağlamaktır. Bu düzenlemeler ile vergi tarhı ve ceza kesme işlemlerinin ayrıntılı gerekçesinin işlem ile birlikte ve onunla eş zamanlı olarak mükellefe bildirilmesi şart koşulmaktadır.\r\n<h2>4-İhbarnameyi Hükümsüz Kılan Eksiklikler</h2>\r\nİhbarnamede bulunması gereken bilgilerden bir kısmı esasa ilişkindir. Vergi Usul Kanununun 108. maddesi; Tebliğ olunan vesikalar, esasa müessir olmayan şekil hatalarından dolayı hukukî kıymetlerini kaybetmezler; yalnız vergi ihbarı ile ilgili vesikalarda mükellefin adının, verginin nevi veya miktarının, vergi mahkemesinde dava açma süresinin hiç yazılmamış olması veyahut bu vesikaların görevli bir makam tarafından tanzim edilmemiş bulunması vesikayı hükümsüz kılacağını hükme bağlanmıştır.\r\nVergi Usul Kanunu’nun 108. maddesinde esasa etkili olan şekil hataları tek tek sayılırken esasa etkili olmayan şekil hataları yoruma bırakılmıştır. Danıştayın verdiği çeşitli kararlarla esasa etkili olmayan şekil hatalarına şu örnekler verilebilir; Vergilendirme döneminin yanlış yazılması, İlanen tebliğde mükellefin adresinin hiç yazılmaması veya yanlış yazılması, vergi ihbarnamesinde vergi matrahı ile oranının gösterilmemiş olması.\r\n\r\n5. Vergi/Ceza İhbarnamesinin Tebliğ Tarihinden İtibaren Kullanılacak Yasal Haklar\r\nVergi ihbarnamesi tebliğ edilen mükellefler, adlarına düzenlenen vergi ve cezalar için, ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gün içinde dava açma, uzlaşma ve cezada indirim talep etme hakkına sahiptirler.\r\n<h3>A- Vergi Ziyaı, Usulsüzlük ve Özel Usulsüzlük Cezalarında İndirme</h3>\r\nVergi Usul Kanununun 376’ncı maddesinde, Mükellef veya vergi sorumlusu; İkmalen, resen veya idarece tarh edilen vergiyi veya vergi farkını ve vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarının yarısını ihbarnamelerin tebliğ tarihinden itibaren otuz gün içinde ilgili vergi dairesine başvurarak vadesinde veya 6183 sayılı Kanunda belirtilen türden teminat göstererek vadenin bitmesinden itibaren üç ay içinde ödeyeceğini bildirirse kesilen cezanın yarısı, Uzlaşmanın vaki olması durumunda, üzerinde uzlaşılan vergiyi veya vergi farkını ve vergi ziyaı cezasının %75\'ini, bu Kanunun ek 8 inci maddesinin birinci fıkrasının (1) numaralı bendinde yer alan ödeme süreleri içinde öderse üzerinde uzlaşılan cezanın %25\'i, indirilir.\r\nMükellef veya vergi sorumlusu ödeyeceğini bildirdiği vergi ve vergi cezasını yukarıda yazılı süre içinde ödemez veya dava konusu yaparsa bu madde hükmünden faydalandırılmaz.\r\nYukarıdaki hükümler vergi aslına tabi olmaksızın kesilen usulsüzlük cezaları hakkında da uygulanır denilmektedir.\r\nBelirtilen maddede cezalarda indirimden yararlanabilme birtakım şartlara bağlanmaktadır. Bu şartları, indirimli ödeme talebinde bulunulması, vergi/ceza ihbarnamesine karşı dava açılmaması ile vergi aslı ve/ya da indirimden arta kalan cezanın süresi içinde ödenmesi olarak saymak mümkündür.\r\nCeza indirimi talebi üzerine tahakkuk ettirilen vergi ile indirimden arta kalan cezanın süresinde ödenmediğinin tespit edilmesi hâlinde, bu mükellefler indirimden faydalanamaz ve İndirilen ceza tutarı tekrar tahakkuk ettirilir. Ayrıca, teminat gösterilmesi nedeniyle verilen üç aylık sürede ödeme yapılmamış ise verilen süre normal vadeye dönüştürülür ve teminat paraya çevrilir.\r\n<h3>B- Tarhiyat Sonrası Uzlaşma</h3>\r\nUzlaşma, mükelleflerin ikmalen, re’sen ve idarece salınan vergiler ve bunlara ilişkin cezalar konusunda yargı yoluna başvurmadan, vergi idaresi ile anlaşmak amacıyla başvurabilecekleri idari bir çözüm yoludur.\r\nMükellefler vergi/ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gün içinde bağlı olduğu vergi dairesi veya uzlaşmaya yetkili komisyonların sekretarya hizmetlerini yürütmekle görevli birime başvurarak ikmalen, re’sen veya idarece tarh edilen vergilerle bunlara ilişkin vergi ziyaı cezaları için uzlaşma talebinde bulunabilirler.\r\nKaçakçılık suçlarından dolayı vergi ziyaı cezası kesilen tarhiyatlar ve bunlara ilişkin 3 kat kesilen vergi ziyaı cezaları, Usulsüzlük cezaları ve Özel usulsüzlük cezaları uzlaşma kapsamı dışındadır. Ayrıca Tarhiyat öncesi uzlaşmanın temin edilememiş veya uzlaşma müzekkeresinde uzlaşmaya varılamamış olması halinde mükellefler veya ceza muhatabı olanlar tarhiyat sonrası uzlaşma talebinde bulunamazlar. Uzlaşmaya varılması halinde vergi davası açılamaz, uzlaşma komisyon kararı kesindir. Üzerinde uzlaşılan vergi ve cezaların (30) gün içerisinde ödenmesi gerekir, ödenmemesi durumunda uzlaşma ortadan kalkmaz sadece vadeden sonra gecikme zammı işler.\r\n<h3>C- İdari Makama Başvuru</h3>\r\nMükelleflerin vergi uyuşmazlıklarında, dava açmadan önce sadece işlemi yapmış olan idari makama başvuru yapma imkânı bulunmaktadır. Mükellefler, vergi muamelelerindeki hataların düzeltilmesini bağlı oldukları vergi dairesinden yazı ile isteyebilirler.\r\nVergi mahkemesinde dava açma süresi geçtikten sonra yaptıkları düzeltme talepleri reddolunanlar şikâyet yolu ile Maliye Bakanlığına müracaat edebilirler.\r\n<h3>D-Yargı Yoluna Başvurma</h3>\r\nVergi Usul Kanununun 377. maddesinde de mükelleflerin ve kendilerine vergi cezası kesilenlerin, tarh edilen vergilere ve kesilen cezalara karşı Vergi Mahkemesinde dava açabilecekleri belirtilmiştir. İYUK\'un 7. maddesinde; Dava açma süresi, özel kanunlarında ayrı süre gösterilmeyen hallerde Danıştayda ve idare mahkemelerinde altmış ve vergi mahkemelerinde otuz gündür. Vergi, resim ve harçlar ile benzeri mali yükümler ve bunların zam ve cezalarından doğan uyuşmazlıklarda: Tahakkuku tahsile bağlı olan vergilerde tahsilatın; tebliğ yapılan hallerde veya tebliğ yerine geçen işlemlerde tebliğin; tevkif yoluyla alınan vergilerde istihkak sahiplerine ödemenin; tescile bağlı vergilerde tescilin yapıldığı ve idarenin dava açması gereken konularda ise ilgili merci veya komisyon kararının idareye geldiği; Tarihi izleyen günden başlar denilmektedir.\r\n\r\nMükellefin tarhiyatı dava konusu yapması halinde vergi tahakkuk etmemektedir. Verginin tahakkuku Vergi/Ceza ihbarnamesine dava açılması tahakkuku askıya alır. Dolayısıyla vergi borcu doğmamış olur. Tahakkuk işlemi, vergi mahkemesinin tarhiyatı kısmen veya tamamen onaylaması halinde mahkeme kararına göre hesaplanan vergiye ait ihbarnamenin tebliği ile gerçekleşmektedir. Dava süresince vergi aslına gecikme faizi işler, cezalara işlemez. Dava yolunun tercih edilmesi, uzlaşma ve indirim haklarından feragat anlamına gelir.\r\n<h2>SONUÇ</h2>\r\nKendilerine vergi ceza ihbarnamesi tebliğ edilen mükelleflerin bu ihbarnameler üzerine başvurabilecekleri idari ve yargısal başvuru yolları bulunmaktadır. Kendisine usulüne uygun vergi ceza ihbarnamesi tebliğ edilen mükelleflerin mutlaka süresi içinde kendilerine yasal olarak tanınan başvuru yollarını kullanmaları çok önemlidir. Mükellefler, uzlaşma ve cezada indirim talebiyle idari makamlara başvuracakları gibi vergi yargısında dava açma süresi içinde vergi mahkemeleri nezdinde bizzat veya vergi alanında uzman bir avukat vasıtasıyla dava açabilirler. Tüm başvuruların süresinde ve usulüne uygun olarak yapılmasına özen gösterilmelidir.\r\n<h3 style=\"text-align: right;\">Vergi Uzmanı Gülay Ergül</h3>\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','VERGİ DAİRELERİNCE TEBLİĞ EDİLEN İHBARNAMELERE KARŞI BAŞVURU YOLLARI NELERDİR?','','publish','closed','open','','vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir','','','2021-02-21 18:21:51','2021-02-21 15:21:51','',0,'http://www.davavergi.com/?p=657',0,'post','',0),
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(660,1,'2021-02-26 10:46:43','2021-02-26 07:46:43','<h2>VERGİ İNCELEMELERİ SIRASINDA MÜKELLEFLERİN HAK VE ÖDEVLERİ NELERDİR?</h2>\r\n<h2>ÖZ</h2>\r\nGünümüzde devletlerin gelirlerinin temelini vergiler oluşturmakta olup özellikle devletler kamu harcamalarının finansmanı amacıyla vergi toplamaktadır. Ülkemizde de bilindiği üzere beyan esası geçerli olup devlet bir yandan bu beyanlar doğrultusunda vergi toplamakta diğer yandan ise denetim mekanizması ile bu beyanları kontrol etmektedir. Devletin vergi toplama sürecinde beyanların doğruluğunu araştırmak ve tespit etmek bakımından en etkili mekanizması vergi incelemesi olup mükellef haklarının korunması ve gözetilmesi açısından da en kritik süreç vergi inceleme sürecidir.\r\nVergi incelemesi, vergi denetim yolları arasında en geniş ve kapsamlı denetim müessesesidir. Defter, kayıt ve belgelerin ayrıntılı bir şekilde araştırıldığı bu uygulama, mükelleflerin oldukça çekindikleri uzun bir süreci içerisinde barındırmaktadır. Bu sebeple de mükelleflerin haklarının tam anlamıyla farkında olmaları ve hukuki güvencelerinin sağlanmış olması önem arz etmektedir. Ülkemizde de vergi inceleme sürecine ilişkin mükellef haklarının tespitinin sağlanabilmesi adına Gelir İdaresi Başkanlığı ve Vergi Denetim Kurulu Başkanlığı çeşitli uygulamalar aracılığıyla mükellefleri bilgilendirmeye çalışmaktadır.\r\nMükellef hakları konusu ile ilgili olarak OECD Vergi İdaresi ve Politikası Merkezi tarafından bir rapor hazırlanarak üye ülkelere duyurulmuştur. Üye ülkelerden bir kısmı (Kanada, İngiltere, Fransa, ABD, Avustralya) 1985 ila 1997 yılları arasında söz konusu raporu örnek alarak mükellef haklarını kanun olarak, idari bir belge niteliğinde veya mükellefin şikâyetleriyle ilgilenen özel bir yapılanma şeklinde hazırlamışlardır.2006 yılında dünyadaki gelişmelere paralel olarak Türkiye’de Mükellef Hakları Bildirgesi hazırlanmış olup bu bildirge gelir İdaresinin mükellef odaklı, kaliteli hizmet sunma anlayışı içerisinde, saygılı ve dürüst olma temel ilkesiyle çalışmaya, vergi ödemenin sadece bir yükümlülük değil vatandaş olma ve sorgulama hakkı olduğu bilinciyle kendisinden hizmet alan herkesi memnun etmeye ve sorunları çözmeye yönelik bir bildirge olmuştur.\r\nÇalışmanın amacı, vergi inceleme sürecinde mükellef haklarını ve ödevlerini ortaya koyarak, bu hakların yasal mevzuat boyutuyla incelenmesi olup bu amaç doğrultusunda bazı sonuç ve öneriler ortaya konulmuştur.\r\nAnahtar Kelimeler: Vergi İncelemesi, Mükellef Hak Ve Ödevleri\r\n<h2>1-Vergi İncelemesi Ve Vergi İncelemesine Yetkililer</h2>\r\nVergi incelemeleri mükelleflerin sunmuş oldukları beyanlardaki hesabın gerçeği yansıtıp yansıtmadığını araştırmaktadır. Türkiye’de vergi incelemeleri ile ilgili temel hükümler, Vergi Usul Kanunu’nun (VUK’ un) 134-141. maddeleri arasında yer almaktadır. Vergi Usul Kanununun 134. maddesine göre “vergi idareleri tarafından yapılan vergi incelemesi yalnızca vergi kayıp ve kaçağını tespit etmek için değil aynı zamanda ödenmesi gereken vergilerin doğruluğunun araştırılıp tespit edilmesi amacıyla yapıldığı” ifade edilmektedir. Bu ifadeye göre vergi idareleri tarafından yapılan vergi incelemesinin asıl amacı, mükellef beyanlarının doğru olup olmadığının denetlenmesidir. Yapılan vergi incelemesinin asıl amacının yanında vergi ödeyen mükellef ile vergi ödemeyen mükellef arasında oluşabilecek haksız rekabeti önlemek yani adaleti sağlamak, vergi gelirlerinin yasalara uygun olarak toplanmasıyla ekonomik istikrarı sağlamak, devlet otoritesini korumak, mükellefleri gönüllü uyuma yönelterek vergi kaybını önlemek ve böylece ek gelir sağlamak, yapılması muhtemel olan hatalar konusunda mükellefi bilgilendirmek, mükelleflerin daha yüksek beyanda bulunmasına teşvik etmek gibi amaçları da bulunmaktadır. Vergi incelemesi vergi denetim uygulamaları arasında en kapsamlı denetim türü olmaktadır. Bu yönüyle vergi incelemesi üst düzeyde gerçekleştirilen bir vergi denetim uygulaması olarak kabul edilmektedir.\r\nVergi incelemesi, incelemenin kapsamı ve süresi bakımından genel olarak tam inceleme ve sınırlı inceleme olarak yapılmaktadır. Ancak literatürde vergi incelemesi tam inceleme, sınırlı inceleme ve kısa inceleme olarak açıklanmaktadır.\r\nVergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır (VUK md.134/1). Kısaca mükellefin yasalarla belirlenen ilkelere göre hareket edip etmediklerinin araştırılmasıdır (Şeker,1994:7). Örneğin mükellefin yükümlülüğünü zamanında yerine getirip getirmediği veya matrahının gerçeği yansıtıp yansıtmadığı incelenir. Burada amaç sadece vergi kayıp ve kaçakçılığının tespit edilmesi değildir. Ayrıca vergilerin doğruluğunun araştırılması ve mükellefin bilgilendirilmesi de vergi incelemesinin diğer amaçlarındandır. Vergi incelemesiyle birlikte mutlaka ek bir tarhiyat yapılması zorunlu değildir, hatta eğer fazla vergi salınmışsa, ödenen bu fazla tutarın iadesi de vergi incelemesiyle sağlanmaktadır.\r\nİncelemeye yetkili olanlar tarafından lüzum görüldüğü takdirde inceleme, işletmeye dâhil iktisadi kıymetlerin fiili envanterinin yapılmasına ve beyannamelerde gösterilmesi gereken unsurların tetkikine de teşmil edebilir. Fiili envanterin yapılmasının gerektirdiği ve incelemeyi yapan tarafından tasdik edilen giderler Hazinece mükellefe ödenir (VUK md.134/2). Madde hükmünden de anlaşılacağı üzere; vergi incelemesi yapmaya yetkili elemanlar, inceleme konusu vergiyle ilgili gerçek matrahı; defter, belge, kayıt ve hesapların incelenmesinin yanı sıra, fiili durumları araştırıp incelemek suretiyle de yapabilirler.\r\nVergi Usul Kanununa göre vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir. Mükellefler vergi incelemesi yapanlardan hüviyet ibraz etmelerini isteyebilirler. Vergi incelemesi yapanlar, yanlarında memuriyet sıfatlarını ve inceleme yetkisini gösteren fotoğraflı resmi bir vesika bulundurmak ve gittikleri yerde işe başlamadan evvel bu vesikayı ilgililere göstermek zorundadırlar.\r\n<h2>2-Mükellefin Hakları Ve Ödevleri</h2>\r\n2-1-Genel Haklar\r\nMükelleflerin genel kanunlara dayanarak vatandaşlıktan ileri gelen haklarıdır.\r\nDilekçe Hakkı ve Bilgi Edinme Hakkı\r\n3071 Sy. Dilekçe Hakkının Kullanılmasına Dair Kanun.\r\n4982 Sy. Bilgi Edinme Hakkı Kanunu.\r\n1905 Sy. Kanuna göre İhbar ikramiyesi talep etme hakkı.\r\nKamu Denetçisine Başvurma Hakkı\r\nTBMM’ye bağlı olan Kamu Denetçiliği idarenin işleyişiyle ilgili şikâyetleri inceler. (Anayasa Md. 73.)\r\nDava Açma Hakkı\r\n2577 Sayılı İdari Yargılama Usulü Kanunu.\r\nTemsil Hakkı\r\nVergi ile ilgili işlemlerin mükelleflerin yanı sıra, vekil ya da temsilci veya 3568 sayılı Yasada sayılı meslek mensupları tarafından da yapılabilmesi.\r\nEşit Muamele Görme Hakkı\r\nVergi Kanunlarında uygulama birliğinin sağlanması.\r\nMükellef Memnuniyeti\r\nAdil, eşit ve saygılı hizmet alma hakkı.\r\n2-2- Özel Haklar (Vergi Kanunlarında Yer Alan Haklar)\r\nMükelleflerin vergi kanunlarının uygulanması sırasında karşılaştıkları özel durumlar ve işlemler ile ilgili olarak sahip oldukları haklardır.\r\n• Uzlaşma Hakkı\r\n• Pişmanlık Hakkı\r\n• Düzeltme Talebi Hakkı\r\n• Şikayet Yolu İle Müracaat Hakkı\r\n• Ödeme Emrine İtiraz Hakkı\r\n• Vergi Mahremiyeti Hakkı\r\n• Tecil-Taksitlendirme Hakkı\r\n• Vergi İncelemesi Sırasındaki Haklar\r\n• Cezalarda İndirim Hakkı\r\n• Vergi Ödeme Hakkı\r\n• Özelge Talep Hakkı • Mahsup ve İade Talep Hakkı\r\n<h2>3-Vergi İncelemesi Sırasındaki Haklar</h2>\r\n213 sayılı Vergi Usul Kanununun 134’üncü maddesinde vergi incelemesi, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamak olarak tanımlanmıştır. Vergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmelik3 ile vergi inceleme sürecine ilişkin açıklamalar yapılmış olup buna göre inceleme süreci, incelemeye başlama tutanağının alınmasından vergi inceleme raporunun mükellefe tebliğ edilmesine kadar geçen süreci kapsamaktadır. Vergi incelemesine, incelemeye tabi olan nezdinde tanzim olunacak İncelemeye Başlama Tutanağı ile başlanır ve incelemeye başlama tarihi tutanak tarihidir. Tutanakta mükellefin imzasının bulunmaması halinde tutanağın vergi dairesi kayıtlarına intikal ettiği tarih incelemeye başlama tarihi olarak kabul edilecektir. İncelemeye başlandığı tarihten itibaren mümkün olan en kısa sürede inceleme tamamlanır. Tam incelemelerde bu süre 1 yıl, sınırlı incelemelerde ise 6 aydır. İnceleme elemanına, süre bitiminden 10 gün önce talebi üzerine en fazla 6 ay ek süre verilebilir. Bu sürecin hukuki bir süreç olduğu ve sınırların hukuk kurallarıyla belirlendiği göz önüne alındığında tarafların bu kurallara uygun davranmasının sağlanması gerekmektedir.\r\n3-1-Vergi İnceleme Elemanının Kimliğini Görme Hakkı\r\nVergi Usul Kanunu’nun 136’ncı maddesine göre; vergi incelemesi yapanlar, yanlarında memuriyet sıfatlarını ve inceleme yetkisini gösteren fotoğraflı resmi bir vesika bulundururlar ve gittikleri yerde işe başlamadan evvel bu vesikayı ilgililere gösterirler.\r\n3-2-İnceleme Konusunu ve Kapsamını Öğrenme Hakkı\r\nVergi Usul Kanunu’nun 140’ıncı maddesine göre; vergi incelemesi yapanlar, incelemenin konusunu henüz işe başlamadan önce ilgililere izah ederler.\r\n3-3-İncelemenin Mükellefin İşyerinde Yapılmasını İsteme Hakkı\r\nVergi Usul Kanunu’nun 139’uncu maddesine göre; vergi incelemeleri esas itibariyle incelemeye tabi olanın işyerinde yapılır.\r\n3-4-Zorunlu Sebepler Nedeniyle İncelemenin Dairede Yapılmasını İsteme Hakkı\r\nVergi Usul Kanunu’nun 139’uncu maddesine göre; iş yerinin müsait olmaması, ölüm, işin terk edilmesi gibi zaruri sebeplerle incelemenin mükellefin işyerinde yapılması imkânsız olur veya mükellef ve vergi sorumluları isterlerse inceleme dairede yapılabilir.\r\n3-5-Defter ve Belgelerini İbraz Etmek İçin Ek Süre İsteme Hakkı\r\nVergi Usul Kanunu’nun 17’nci maddesine göre; zor durumda bulunmaları nedeniyle vergi muamelelerine ilişkin ödevlerini yerine getiremeyecek olanlara, kanuni sürenin 1 katını, kanunî sürenin bir aydan az olması halinde bir ayı geçmemek üzere mühlet verilebilecektir. Buna istinaden zor durumda kalması nedeniyle defter ve belgelerini istenen sürede ibraz edemeyenler, ek süre verilmesini isteme hakkına sahiptir.\r\n3-6- Vergi İnceleme Raporlarının Mevzuata Uygun Olmasını İsteme Hakkı\r\nVergi incelemesi yapanların vergi kanunları ile ilgili Cumhurbaşkanı kararı, yönetmelik, genel tebliğ ve sirkülere aykırı vergi inceleme raporu düzenleyemeyeceği Vergi Usul Kanunu’nun 140’ıncı maddesinde hüküm altına alınmış olup bu madde gereği mükellefler, düzenlenecek vergi inceleme raporlarının mevzuata uygun olmasını isteme hakkına sahiptir.\r\n3-7-İşyerinde Yapılan İncelemelerde Resmi Mesai Saatleri Dışında İnceleme Yapılmamasını İsteme Hakkı\r\nVergi Usul Kanunu’nun 140’ıncı maddesine göre; vergi incelemesi yapanlar, yaptıkları inceleme sırasında, nezdinde inceleme yapılanın muvafakati olmadıkça resmi çalışma saatleri dışında inceleme yapamazlar veya buna devam edemezler (Tutanak düzenlenmesi ve inceleme ile ilgili emniyet tedbirlerinin alınması bu hükmün dışındadır. Ancak bu gibi tedbirler, incelemelerin yapıldığı yerdeki faaliyeti sekteye uğratmayacak şekilde yapılır) Bu madde gereğince mükellefler istisnai durumlar dışında resmi mesai saatleri dışında inceleme yapılmamasını isteme hakkına sahip olmaktadır.\r\n3-8- İncelemenin İşyerinin Faaliyetini Engellememesini İsteme Hakkı\r\nVergi Usul Kanunu’nun 140’ıncı maddesine göre; inceleme esnasında tutanak düzenlenmesi ve inceleme ile ilgili emniyet tedbirlerinin alınması işlemleri, işletmenin faaliyetlerini sekteye uğratmamalıdır.\r\n3-9- İncelemenin Her Safhasında Bilgi Alabilme Hakkı\r\nMükellefler inceleme süreci hakkında öğrenmek istedikleri bilgileri incelemenin her safhasında, inceleme elemanından isteyebilirler.\r\n3-10- İhtiyati Haciz Sebebine İtiraz Edebilme Hakkı\r\n6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkındaki Kanununun (AATUHK) 9’uncu maddesi uyarınca, vergi ziyaı cezasının kesilmesini gerektirir durumlar ile 213 sayılı Vergi Usul Kanununun 359’uncu maddesinde sayılan hallere temas eden bir kamu alacağının mükellefe tarh edilmesi ile ilgili işlemlere başlanmış olduğu takdirde, vergi inceleme elemanlarınca yapılacak ilk hesaplamalara göre belirtilen tutarlar üzerinden tahsil dairesince mükelleften teminat istenir. Bununla birlikte mezkûr kanunun 15’inci maddesinde haklarında ihtiyati haciz tatbik olunanların vergi mahkemesi nezdinde ihtiyati haciz sebebine itiraz edebileceği belirtilmiş olup buna istinaden mükelleflerin kendilerine tatbik edilmiş olunan ihtiyati haciz sebebine itiraz etme hakları mevcuttur.\r\n3-11- Fiili Envanterin Yapılmasının Gerektirdiği Giderlerin Kendisine Ödenmesini İsteme Hakkı\r\nVergi Usul Kanunu’nun 134’üncü maddesinde inceleme yapmaya yetkili olanların gerek görmesi halinde, işletmeye ait iktisadi kıymetlerin fiili envanterini yapabileceği, fiili envanterin yapılmasının gerektirdiği ve incelemeyi yapan tarafından tasdik edilen giderlerin Hazinece mükellefe ödeneceği hüküm altına alınmıştır.\r\n3-12- El Konulmuş Defter ve Vesikalardan Faydalanma Hakkı\r\nVergi Usul Kanunu’nun 144’üncü maddesi uyarınca mükellefler, ilgili memurun huzuruyla, aramalı incelemede muhafaza altına alınmış olan defter ve vesikalar üzerinde incelemeler yapmaya ve bunlardan suret ve kayıtlar çıkarmaya yetkilidir.\r\n3-13- Süresi Gelen Beyannamelerini Verebilmek İçin Muhafaza Altındaki Defter ve Belgelerini İsteme Hakkı\r\nVergi Usul Kanunu’nun 144’üncü maddesine göre mükelleflerin defter ve vesikaların muhafaza altına alınmış olması, süresi gelen vergi beyannamelerinin verilmesi ödevini kaldırmaz. Mükellefler beyannamesini tanzim için gerekli bilgileri defter ve vesikalardan ilgili memurun huzuruyla, çıkarabilir.\r\n3-14- İnceleme Sırasında Müşavir ve/ veya Avukat Bulundurma Hakkı\r\nMükellef vergi incelemeleri ile ilgili görüşmelere, defter ve kayıtlarla ilgili olan yetkili Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler veya avukatların kendisiyle birlikte katılmasını sağlamak ya da kendisini temsilen yetkili bir temsilcisini göndermek hakkına sahip bulunmaktadır. (Mükellefi temsilen gelen kişilerin yasal olarak yetkilendirilmiş olmaları ve temsil belgesinin görüşmeler başlamadan önce inceleme elemanına verilmesi gerekir.)\r\n3-15- İncelemenin Kanunda Belirtilen Sürelerde Bitirilmesini İsteme Hakkı\r\nVergi Usul Kanunu’nun 140’ıncı maddesine göre 01/01/2019 tarihinden sonraki vergilendirme dönemlerine ilişkin yapılacak incelemelerde uygulanmak üzere, incelemeye başlanıldığı tarihten itibaren, tam inceleme yapılması halinde en fazla bir yıl, sınırlı inceleme yapılması halinde en fazla altı ay, katma değer vergisi iade incelemelerinde ise en fazla üç ay içinde incelemeleri bitirmeleri esastır. Bu süreler içinde incelemenin bitirilememesi halinde ek süre talep edilebilir. Bu talep vergi incelemesine yetkili olanların bağlı olduğu birim tarafından değerlendirilir, tam ve sınırlı incelemelerde altı ayı, katma değer vergisi iade incelemelerinde ise iki ayı geçmemek üzere ek süre verilebilir. Bu durumda, vergi incelemesi yapmaya yetkili olanların bağlı olduğu birim tarafından incelemenin bitirilememe nedenleri yazılı olarak nezdinde inceleme yapılana bildirilir. Vergi incelemesi yapmaya yetkili olanların bağlı olduğu birimler vergi incelemesinin öngörülen süreler içinde bitirilmesi için gerekli tedbirleri alırlar.\r\n3-16- Vergi İnceleme Tutanaklarına İtiraz ve Görüşlerinin Yazılmasını İsteme Hakkı\r\nVergi Usul Kanunu’nun 141’inci maddesine göre inceleme esnasında lüzum görülen hallerde, vergilendirme ile ilgili olaylar ve hesap durumları ayrıca tutanaklar ile tespit ve tevsik olunabilir. İlgililerin itiraz ve mülahazaları varsa bunlar da tutanağa geçirilir.\r\n3-17- Kayıtların İşlenmesi İçin Ek Süre İsteme ve Kayıtlarını Yeniden Tasdik Ettireceği Bir Deftere veya İade Edilen Defterine İşleme Hakkı\r\nVergi Usul Kanunu’nun 146’ncı maddesine göre; mükellef arama sonucunda el konulan defter ve belgelerin muhafaza altında olması sebebiyle zamanında yapılamayan kayıtlarını, defterlerin geri verilmesinden sonra 1 aydan az olmamak üzere verilecek uygun bir süre içinde yapabilir. Ayrıca mükellef dilerse defterlerinin muhafaza altına alındığında işlemlerini yeniden tasdik ettireceği defterlere kayıt ve iadesi halinde iade edilen defterlere intikal ettirebilir.\r\n3-18- Vergi İncelemesinin Bittiğine İlişkin Resmi Bir Yazıyı İsteme Hakkı\r\nVergi Usul Kanunu 140’ıncı maddesine göre inceleme bitince, bunun yapıldığını gösteren bir vesikanın nezdinde inceleme yapılana verilmesinin zorunlu olduğu hüküm altına alınmıştır.\r\n3-19- Vergi Mahremiyetine Uyulmasını İsteme Hakkı\r\nVergi Usul Kanunu’nun 5’nci maddesinde, bu maddede yazılı olan kimselerin görevleri dolayısıyla, mükellefin ve mükellefle ilgili kimselerin şahıslarına, muamele ve hesap durumlarına, işlerine, işletmelerine, servetlerine veya mesleklerine müteallik olmak üzere öğrendikleri sırları veya gizli kalması lâzım gelen diğer hususları ifşa edemeyecekleri ve kendilerinin veya üçüncü şahısların nev’ine kullanamayacakları hüküm altına alınmıştır.\r\n3-20- Tutanaktan Bir Nüsha Alma Hakkı\r\nVergi Usul Kanunu’nun 141’inci maddesine göre, inceleme esnasında lüzum görülen hallerde, vergilendirme ile ilgili olaylar ve hesap durumları ayrıca tutanaklar ile tespit ve tevsik olunabilir. İlgililerin itiraz ve mülahazaları varsa bunlar da tutanağa geçirilir. Bu suretle düzenlenen tutanakların bir nüshasının mükellefe veya nezdinde inceleme yapılan kimseye bırakılması mecburidir.\r\n3-21- Mükellefin Rapor Değerlendirme Komisyonunca Dinlenmesi Hakkı\r\nRapor Değerlendirme Komisyonları gerekli gördüğü durumlarda ya da talepleri üzerine vergi incelemesi yapmaya yetkili olanlar tarafından düzenlenen vergi inceleme raporları hakkında mükellefi dinleyebilirler. Mükellefler, Rapor Değerlendirme Komisyonları tarafından dinlenmek için taleplerini, vergi inceleme tutanaklarına kaydedilmesini isteyebilecekleri gibi taleplerini içeren bir dilekçe ile rapor değerlendirme işlemi bitmeden Grup Başkanlıklarına da başvurabilirler.\r\n3-22- Uzlaşma Hakkı\r\nVergi Usul Kanunu Ek 1’inci maddesi gereğince mükellef, ikmalen, res’en veya idarece tarh edilen vergilerle, bunlara ilişkin vergi zıyaı cezalarının (359’uncu maddede yazılı fiillerle vergi zıyaına sebebiyet verilmesi halinde tarh edilen vergi ve kesilen ceza ile bu fiillere iştirak edenlere kesilen cezalar hariç) tahakkuk edecek miktarları konusunda, tarhiyat öncesi ya da tarhiyat sonrası uzlaşma talebinde bulunabilecektir.\r\n3-23- Dava Açma Hakkı\r\nVergi Usul Kanunu’nun 377’nci maddesine göre mükellefler ve kendilerine vergi cezası kesilenler, tarh edilen vergilere ve kesilen cezalara karşı vergi mahkemesinde dava açabilirler.\r\n3-24- İnceleme Konusu ile İlgili Olmayan Hususlara İlişkin Bilgi ve Belge Talebinde Bulunulmamasını İsteme Hakkı\r\nMükelleflerden, inceleme konusu ile ilgili olmayan hususlara ilişkin bilgi ve belge talebinde bulunulmamasını sağlamak amacıyla Vergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmeliğin “Vergi inceleme görevinin verilmesi” başlıklı 6. Maddesinde değişiklik yapılmış olup söz konusu yeni düzenlemeyle vergi incelemesinin, sadece inceleme görev yazısında belirtilen konu ve döneme ilişkin olarak yapılacağı, inceleme konusu ve dönemi ile ilgili olmayan herhangi bir hususa ilişkin mükelleften bilgi ve belge talebinde bulunulamayacağı hükme bağlanmıştır.\r\n3-25-Defter ve Belgelerin İstenmesine İlişkin Yazıda, On Beş Günden Az Olmamak Üzere İbraz Süresinin Bildirilmesini İsteme Hakkı\r\nVergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmeliğin “Defter ve belgelerin alınması” başlıklı 12. maddesinde yapılan değişiklikle mükelleflere, defter ve belgelerin istenmesine ilişkin yazıda, on beş günden az olmamak üzere ibraz süresine ilişkin sürenin bildirilmesini isteme hakkı tanınmıştır.\r\n3-26- İnceleme Tutanağının Taslağını İsteme Hakkı\r\nMükelleflere itiraz ve açıklamalarını tutanağa geçirmeden önce tutanakları inceleme imkânı sağlamak üzere Vergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmeliğin “İnceleme tutanakları” başlıklı 16. Maddesinde değişiklik yapılmış olup söz konusu düzenlemeye ile vergi incelemesi yapmaya yetkili olanların inceleme esnasında gerekli görülen hallerde, vergilendirme ile ilgili olayları ve hesap durumlarını ayrıca tutanaklar ile tespit ve tevsik edebileceği, bu tutanakların taslaklarının, mükelleflerin itiraz ve mülahazalarının tutanağa geçirilebilmesini sağlamak amacıyla, mükelleflerin talep etmesi durumunda iki gün önceden mükelleflerin bilgisine sunulacağı hüküm altına alınmıştır.\r\n3-27- Rapor Özetini İsteme Hakkı\r\nRapor Değerlendirme Komisyonlarına dinlenmek üzere giden mükelleflerin raporlarda yer alan eleştiri konularına hâkim olarak daha hazırlıklı gitmesini temin etmek amacıyla Rapor Değerlendirme Komisyonlarının Oluşturulması İle Çalışma Usul ve Esasları Hakkında Yönetmeliğin “Mükellef ve inceleme elemanının dinlenmesi” başlıklı 14. Maddesinde değişiklik yapılmış olup bu değişiklikle, hakkında vergi incelemesi yapılan mükelleflerden dinlenme talep edenlere, dinlenmeden önce, raporda eleştiri konusu yapılan hususlar hakkında bilgi içeren rapor özetinin verilmesi öngörülmüştür.\r\n3-28- Taslak Tutanağın Mükellefin Bilgisine Sunulup Sunulmadığına ve Mükellefin Dinlenme Talebinin Olup Olmadığına İlişkin Hususların Tutanakta Yer Almasını İsteme Hakkı\r\nVergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmeliğin 17. maddesinde yapılan değişiklikle, taslak tutanağın mükellef bilgisine sunulduğunun ve dinlenme talebi olup olmadığına ilişkin mükellef kararının inceleme tutanaklarında yer alması öngörülmüştür.\r\n3-29- Eleştiriyi Gerektirecek Herhangi Bir Hususun Tespit Edilemediği Durumda, Bu Durumun Yazı ile Bildirilmesini İsteme Hakkı\r\nVergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmeliğin “Vergi inceleme raporlarının düzenlenmesi” başlıklı 19. maddesinde yapılan değişiklikle; yapılan vergi incelemesi sonucunda, inceleme konusu ve dönemine ilişkin eleştiriyi gerektirecek herhangi bir hususun tespit edilememesi halinde bu durumun ilgili birim tarafından mükellefe yazı ile bildirileceği öngörülmüştür.\r\n<h2>4. Vergi İnceleme Sürecinde Mükellefin Yükümlülükleri</h2>\r\n4-1-İncelemenin Yapılacağı Yere İlişkin Yükümlülükler\r\n\r\n(VUK 257) Mükellefler incelemeye yetkili memura müessesenin durumuna göre, çalışma yeri göstermekle ve resmi çalışma saatlerinde memurun müessesede çalışmasını sağlamakla yükümlüdürler. Mükellefler gerektiğinde, incelemeyi yapanın işyerinin her tarafını gezip görmesini sağlamakla yükümlüdürler.\r\n4-2-İnceleme Sürecine İlişkin Yükümlülükler\r\n\r\n(VUK 257) Mükellefler vergi inceleme elemanının inceleme ile ilgili ihtiyaç duyduğu her türlü izahatı vermek zorundadırlar. Bu zorunluluk hem iş sahibini, hem de işletmede çalışanları kapsar. Mükellef incelemeye yetkili olanlar tarafından işletmede VUK’un 134. maddesi gereğince döküm yapılması halinde araç, gereç ve personeliyle bu işlemlerin yapılması için gerekli yardım ve kolaylığı göstermekle yükümlüdür. (VUK 148) Mükellefler vergi incelemesine yetkili kişilerin talep edecekleri her türlü bilgiyi vermek mecburiyetindedirler. Mükellefler, VUK’un 151. maddesinde belirtilenler hariç olmak üzere, özel kanunlarda yazılı mahremiyet hükümlerini ileri sürerek, bilgi vermekten imtina edemezler. (VUK 127/c) Mükellef nezdinde yapılan yoklama sırasında kanuni defter ve belgeler dışında, vergi kaybının bulunduğuna emare teşkil eden defter, belge, kayıt ve benzeri delillerin tespit edilmesi halinde, mükellefler bunların yoklama yetkisine haiz elemanlarca alıkonulmasına karşı çıkmamakla yükümlüdürler.\r\n(VUK 141/2) Mükellefler vergilendirme ile ilgili olay ve hesap durumlarını içeren tutanakları imzalamaktan çekindikleri hallerde, bunların dayanağı olan defter, belge ve kayıtların vergi inceleme elemanınca alıkonulması konusunda zorluk çıkarmamak mecburiyetindedirler. Söz konusu defter ve belgeler, inceleme sonucunda ortaya çıkan vergiler ve kesilen cezalar kesinleşinceye kadar geri verilmez. İlgililer, bu defterlerin suç delili olmaması şartıyla, her zaman bu tutanakları imzalayarak defter ve vesikaları geri alabilirler.\r\n(VUK 144) Yoklama veya arama sonucunda defter ve belgeler vergi inceleme elemanınca alıkonulup muhafaza altına alınmış olsa dahi, mükellef süresi gelen vergi beyannamelerinin verilmesi ödevini yerine getirmekle yükümlüdür.\r\n4-3-Defter ve Belgelere İlişkin Yükümlülükler\r\n(VUK 172) Defter tutmak zorunda olan Mükellefler, VUK’a göre tutmak zorunda oldukları defterlerden, Tasdike tabi olanları zamanında tasdik ettirmek, Tuttukları defterleri ve bunların dayanağını oluşturan belgeleri usulüne uygun bir şekilde tutmak ve İlgili bulundukları yılı takip eden takvim yılından başlayarak beş yıl süre ile muhafaza etmek zorundadırlar.\r\n(VUK 254) Defter tutmak mecburiyetinde olmayan mükellefler, VUK’un 232, 234 ve 235. maddeleri uyarınca almak zorunda oldukları fatura, gider pusulası müstahsil makbuzlarını tarih sırası ile tanzim tarihlerini takip eden takvim yılından başlayarak beş yıl süre ile muhafaza etmekle yükümlüdürler.\r\n(VUK 256) Mükellefler muhafaza etmek zorunda oldukları her türlü; defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri, muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler, tahrif edenler veya gizleyenler-varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili olanlara defter ve belgelerin ibraz edilmemesi gizleme demektir hakkında VUK’un 359. maddesinde yer alan cezalar uygulanır.\r\n4-4-Beyan ve Ödemeye İlişkin Yükümlülükler\r\n\r\nMükellefler vergi matrahını doğru beyan etmek ve ödenmesi gereken vergileri vadesinde ödemek zorundadırlar. 6183 sayılı AATUHK’un 9. ve 11. maddelerine göre; mükellefler vergi alacağının güvence altına alınabilmesi için\r\n• istenilen teminatları sağlamaya,\r\n• teminatı sağlayamamaları durumunda ise kefil göstermeye yükümlüdürler.\r\n<h2>5-Sonuç</h2>\r\nMükellef hakları kolay elde edilmiş kazanımlar değildir. Özellikle Anglosakson coğrafyasında yaşayan insanlara borçlu olduğumuz bu haklar, büyük bedeller ödenerek elde edilmiştir. 21’inci yüzyılda bu haklardan geriye düşmek bireyler için söz konusu olamaz. Çağdaş hukuk normlarını benimsemiş demokratik bir ülkede Devletin, vergi veren yurttaşlarının evrensel ve hukuki mükellef haklarına çok saygılı, özenli ve bu hakları daha da geliştirici davranması beklenir. Mükelleflere tanınan hakların genel itibarıyla kanunlarla düzenlenmiş olmasına rağmen adil yargılanma ve belirlilik hakkı gibi birtakım temel hakların güvence altına alınmamış olması ve mükellef odaklı yaklaşımın yeni bir kavram olarak gelişim göstermesi, mükellef haklarının korunmasında istenilen etkinliğin sağlanmasını güçleştirmektedir. Nitekim AİHM kararlarına bakıldığında vergilendirme yetkisi kapsamında alınan tedbirlerin meşruluğu zorunlu olup, söz konusu tedbirlerin şeffaf bir biçimde düzenlenmesi ve uygulanması gerekmektedir. Mükelleflerin hak ve ödevleri madalyonun iki yüzü gibidir. İdare tarafından mükelleflere yüklenen ödevler kadar haklar da son yıllarda oldukça ön plana çıkıp, tartışılmaya başlanmıştır. Vergilendirmenin birçok aşamasında karşımıza çıkan haklar konusunda gelişmiş ve gelişmekte olan birçok ülke çeşitli hukuki düzenlemeler aracılığıyla konuya açıklık getirmektedir. Esas itibariyle ülkeler tarafından yapılan bu düzenlemeler, ülkemiz açısından da normatifliğe yaklaşılması bağlamında yapılacak değişikliklere ışık tutabilecektir. Ayrıca, etkin bir vergileme anlayışı ve gönüllü uyumun sağlanması mükelleflerin haklarına verilecek önemle mümkün olacaktır. Çalışmamızda da açıklandığı üzere, mükellef hakları çeşitli enstrümanlarla ilan edilmiş ancak özellikle bunların uygulanmasında, kanunlaşmasında, hakları konusunda mükelleflerin bilgilendirilmesinde ve inceleme sürelerinde çeşitli sıkıntılar yaşanmakta olup bu sıkıntıların giderilmesi hem mükellefin vergi bilincini artıracak hem de mükellef ile idare arasındaki çatışmaları en aza indirecektir. Sonuç olarak vergi inceleme aşamasındaki uygulama eksikliklerini gidermek suretiyle vergi incelemelerinde mükellef haklarına gereken hassasiyetin gösterilmesi bir yandan mükelleflerin vergiye gönüllü uyumunu artırırken bir yandan da vergi incelemelerinden daha etkin ve verimli neticeler alınmasını sağlayacaktır.\r\n<p style=\"text-align: right;\">FIRAT İNSEL\r\nVERGİ MÜFETTİŞİ</p>\r\n\r\n<h3></h3>\r\n<h3></h3>\r\n<h3></h3>\r\n&nbsp;\r\n<h3></h3>\r\n<h3></h3>\r\n<h3></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nKaynakça\r\n• 213 Sayılı Vergi Usul Kanunu\r\n• Vergi İncelemelerinde Uyulacak Usul Ve Esaslar Hakkında Yönetmelik\r\n• Vergi İncelemelerinde Mükellef Hak ve Yükümlülükleri Broşürü, Ocak 2016\r\n• GELİR İDARESİ BAŞKANLIĞI (GİB), Mükellefin Hakları ve Ödevleri Rehberi, 2014,\r\n• Vergi İncelemelerinde Uyulacak Usul ve Esaslar Hakkında Yönetmelikte Değişiklikler Yapılmasına Dair Yönetmelik, 2016','VERGİ İNCELEMELERİ SIRASINDA MÜKELLEFLERİN HAK VE ÖDEVLERİ NELERDİR?','','publish','closed','open','','vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir','','','2021-02-26 10:49:18','2021-02-26 07:49:18','',0,'http://www.davavergi.com/?p=660',0,'post','',0),
(661,1,'2021-02-26 10:46:30','2021-02-26 07:46:30','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','VERGİ İNCELEMESİ','inherit','closed','closed','','vergi-incelemesi-3','','','2025-01-09 14:08:38','2025-01-09 11:08:38','',660,'http://www.davavergi.com/wp-content/uploads/2021/02/VERGİ-İNCELEMESİ.jpg',0,'attachment','image/jpeg',0),
(666,1,'2021-02-28 12:58:29','2021-02-28 09:58:29','&nbsp;\r\n<h2>GİRİŞ</h2>\r\n7256 sayılı Bazi Alacaklarin Yeniden Yapilandirilmasi ile Bazi Kanunlarda Değişiklik Yapilmasi Hakkinda Kanun 17.11.2020 tarihli Resmi Gazete’de yayınlanarak yürürlüğe girmiştir.\r\n\r\n7256 sayılı Kanunda, önceki vergi barışı ve vergi yapılandırma düzenlemelerinden farklı olarak matrah artırımı, stok affı, kesinleşmemiş alacaklara yönelik yapılandırma yapılması gibi düzenlemelere yer verilmemiş ağırlıklı olarak kesinleşmiş vergi borçlarının yapılandırmasına ilişkin düzenlemelere yer vermiştir. Ancak, 7256 sayılı Kanunla getirilen vergisel korumalardan bir tanesi de “varlık barışı” uygulamasıdır.\r\n\r\n<strong>            </strong>7256 sayılı Kanunun 21. Maddesiyle;\r\n\r\n“Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarını, bu maddedeki hükümler çerçevesinde, 30/6/2021 tarihine kadar Türkiye’deki banka veya aracı kuruma bildiren gerçek ve tüzel kişiler, söz konusu varlıkları serbestçe tasarruf edebilirler.\r\n\r\n…\r\n\r\n213 sayılı Vergi Usul Kanunu uyarınca defter tutan mükellefler, bu madde kapsamında Türkiye’ye getirilen varlıklarını, dönem kazancının tespitinde dikkate almaksızın işletmelerine dâhil edebilecekleri gibi aynı varlıkları vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate almaksızın işletmelerinden çekebilirler.\r\n\r\n…..\r\n\r\nGelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar, 30/6/2021 tarihine kadar vergi dairelerine bildirilir. Bildirilen söz konusu varlıklar, 30/6/2021 tarihine kadar, dönem kazancının tespitinde dikkate alınmaksızın kanuni defterlere kaydedilebilir. Bu takdirde, söz konusu varlıklar vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate alınmaksızın işletmeden çekilebilir.\r\n\r\n….\r\n\r\n&nbsp;\r\n\r\nBu madde kapsamında bildirilen varlıklar nedeniyle hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmaz.”  Düzenlemeleri yapılmıştır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>A.YURT DIŞINDA BULUNAN VARLIKLARIN BİLDİRİMİ </strong></h2>\r\n&nbsp;\r\n\r\nHangi Varlıklar Bildirime Konu Edilebilir?\r\n\r\n&nbsp;\r\n\r\nYurt dışında bulunan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları, bildirime konu edilebilir.\r\n\r\n&nbsp;\r\n\r\n30.06.2021 tarihine kadar (bu tarih dahil) Türkiye’deki banka veya aracı kurumlara bu varlıklarını bildiren gerçek ve tüzel kişiler, söz konusu varlıkları serbestçe tasarruf edebileceklerdir.\r\n\r\n&nbsp;\r\n\r\nBu bildirim sonucunda söz konusu döviz ile ilgili herhangi bir vergi hesaplanmayacak ve vergi incelemesi yapılmayacaktır.\r\n\r\n&nbsp;\r\n\r\n<strong> </strong><strong> </strong>\r\n<h3><strong>Yurt Dışında Bulunan Varlıklar İçin Düzenlemeden Yararlanma Şartları </strong><strong>Nelerdir?</strong></h3>\r\n&nbsp;\r\n\r\nDüzenlemeden yararlanılabilmesi için;\r\n\r\n&nbsp;\r\n\r\nYurt dışında para, altın, döviz, menkul kıymetler ve diğer sermaye piyasası araçları niteliğinde bir varlığın bulunması,\r\n\r\n&nbsp;\r\n\r\nYurt dışında bulunan varlıkların <strong>30 Haziran 2021 </strong>tarihine kadar (bu tarih dahil) Türkiye’deki banka veya aracı kurumlara bildirilmesi,\r\n\r\n&nbsp;\r\n\r\nBu varlıkların bildirim tarihinden itibaren <strong>3 ay </strong>içinde Türkiye’ye getirilmesi, gerekmektedir.\r\n\r\n&nbsp;\r\n\r\nVarlıkların yurda getirilmesinden maksat;\r\n\r\nFiziki olarak Türkiye’ye getirilmesini,\r\n\r\nTürkiye’deki banka veya aracı kurumlarda açılacak bir hesaba transfer edilmesini,\r\n\r\nFiziki olarak Türkiye’ye getirilmesi veya aracı kurumlarda açılacak bir hesaba transfer edilmesi mümkün olmayan menkul kıymet ve diğer sermaye piyasası araçlarının aracı kurumlara bildirilmesini, ifade etmektedir.\r\n\r\n&nbsp;\r\n<h3><a name=\"_TOC_250011\"></a><strong>Yurt Dışında Bulunan Varlıklar Nasıl Bildirilir?</strong></h3>\r\n<strong> </strong>\r\n\r\nYurt dışında sahip olunan söz konusu varlıklar, Türk lirası değeri üzerinden <strong>30 Haziran 2021 </strong>tarihine kadar (bu tarih dahil) bankalara veya aracı kurumlara bildirilebilecektir. Aracı kurumlarasadece menkul kıymet veya diğer sermaye piyasası araçları bildirilebilecektir.\r\n\r\n&nbsp;\r\n\r\n30 Haziran 2021 tarihine kadar (bu tarih dahil) bankalara veya aracı kurumlara bildirilebilecektir. Aracı kurumlara sadece menkul kıymet veya diğer sermaye piyasası araçları bildirilebilecektir. <strong>Ayrıca bu varlıklara ilişkin olarak vergi dairelerine herhangi bir bildirimde bulunulmayacaktır.</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\nBildirilen varlıklara ilişkin olarak banka veya aracı kurumlar tarafından bildirimde bulunanlardan herhangi bir belge istenmeyecektir.\r\n\r\n&nbsp;\r\n\r\nYurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının;\r\n\r\n&nbsp;\r\n\r\nTürkiye’deki banka veya aracı kurumlarda bir hesaba transfer edilmesi durumunda        <strong>banka dekontu    </strong>veya  <strong>aracı         kurum işlem sonuç </strong>formları,\r\n\r\n<strong> </strong>\r\n\r\n<strong>30.06.2021 </strong>tarihine kadar (bu tarih dahil) banka veya aracı kurumlara bildirilmesi kaydıyla,Türkiye’ye fiziki olarak getirilmesi durumunda yapılan deklarasyon/bildirime istinaden Gümrük İdaresinden alınan belgeler, varlıkların Türkiye’ye getirilmiş olduğunun tevsikinde kullanılabilecektir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>B.YURT İÇİNDE BULUNAN VARLIKLARIN BİLDİRİMİ</strong></h2>\r\n&nbsp;\r\n\r\nYurt içinde bulunan ancak kanuni defter kayıtlarında yer almayan;\r\n\r\n*para,\r\n\r\n*altın,\r\n\r\n*döviz,\r\n\r\n*menkul kıymet ve diğer sermaye piyasası araçları,\r\n\r\n*taşınmazlar,\r\n\r\nbildirime konu edilebilir.\r\n\r\n<strong>Gelir </strong>veya kurumlar vergisi mükellefleri sahip oldukları ve Türkiye\'de bulunan, ancak kanuni defter kayıtlarında yer almayan varlıklarını, <strong>30.06.2021 </strong>tarihine kadar (bu tarih dahil) gelir veya kurumlarvergisi yönünden bağlı oldukları vergi dairelerine bildirerek, bu varlıkları serbestçe tasarrufedebileceklerdir.\r\n\r\n&nbsp;\r\n\r\nBu varlıklar <strong>30.06.2021 </strong>tarihine kadar (bu tarih dahil) işletme kayıtlarına dâhil edilebilecektir.\r\n\r\nDüzenlemeden yararlanılabilmesi için;\r\n\r\n*Gelir veya kurumlar vergisi mükellefi olunması,\r\n\r\n*Türkiye’de bulunan varlıkların düzenlemenin yürürlüğe girdiği <strong>17 Kasım</strong>\r\n\r\n<strong>2020  </strong>tarihi  itibarıyla kanuni defter   kayıtlarında yer almaması,\r\n\r\n&nbsp;\r\n\r\n*Para, altın, döviz, menkul kıymetler, diğer sermaye piyasası araçları ile taşınmazların <strong>30 Haziran2021 </strong>tarihine kadar (bu tarih dahil) gelir veya kurumlar        vergisi yönünden   bağlı  olunan vergi dairesine bildirilmesi, gerekmektedir.\r\n\r\n&nbsp;\r\n\r\n*Taşınmazlar dışındaki bildirime konu varlıkların, gelir veya kurumlar vergisi mükelleflerince bankaveya  aracı         kurumlardaki hesaplara yatırılması gerekmektedir.\r\n\r\nBildirime konu kıymetlerin banka veya aracı kurumlara yatırılarak varlıklarının ispatlanması ve banka ve aracı kurumlarca düzenlenmesi zorunlu belgelerle tevsik edilmesi şarttır.\r\n\r\n&nbsp;\r\n\r\nBildirilen taşınmazların ayni sermaye olarak konulmak suretiyle işletme kayıtlarına alınmasıhalinde, sermaye artırım kararının bildirim tarihi itibarıyla alınmış olması ve söz konusu kararın bildirim tarihini izleyen <strong>onuncu ayın sonuna kadar </strong>ticaret siciline tescil edilmesi kaydıyla, Kanun hükümlerinden faydalanılabilir.\r\n\r\n&nbsp;\r\n\r\nGelir  ve  kurumlar vergisi mükellefleri bu kapsamdaki bildirimlerini bağlı bulundukları vergi dairelerine elektronik ortamda gönderebileceklerdir.\r\n\r\n&nbsp;\r\n\r\n<strong>Bildirime konu edilen yurt içi varlıklar nedeniyle vergi hesaplanmayacak ve vergi ödenmeyecektir.</strong>\r\n\r\n<strong> </strong>\r\n<h2><strong>DÜZENLEME İLE GETİRİLEN AVANTAJLAR </strong><strong>NELERDİR?</strong></h2>\r\n&nbsp;\r\n\r\nDüzenleme kapsamında, yurt dışında bulunan varlıkların Türkiye’ye getirilmesi ve/veya yurt içindeki varlıkların işletme kayıtlarına dâhil edilmesi halinde bu varlıklar;\r\n\r\n*Serbestçe tasarruf edilebilecek,\r\n\r\n*Vergiye tabi dönem kazancının tespitinde dikkate alınmayacak,\r\n\r\n*Kurumlar  için    dağıtabilir   kazancın     tespitinde    dikkate alınmaksızın işletmeden çekilebilecek,\r\n\r\n*İşletme kayıtlarına dâhil edilen varlıkların kurumlar vergisi mükellefleri tarafından ortaklara dağıtılması durumunda;\r\n\r\n- Kâr dağıtımına bağlı stopaj yapılmayacak,\r\n\r\n- Gerçek      ve      tüzel  kişi    ortaklar       tarafından    elde   edilen bu     tutarlar vergilendirilmeyecektir.\r\n\r\n*<strong>Bu varlıklar için ayrıca; vergi hesaplanmayacak ve ödenmeyecek,</strong><strong> vergi incelemesi ve tarhiyatı yapılmayacaktır.</strong>\r\n\r\nBildirilen varlıklar, defter tutan mükelleflerce, banka veya aracı kurumlara ya da vergi dairelerine bildirildiği tarih itibarıyla, belirlenen esaslar çerçevesinde Türk lirası karşılığı bedelleriyle, kanuni defterlere kaydedilebilecek ve söz konusu varlıkların elden çıkarılması halinde satış kazancının tespitinde bu bedel dikkate alınacaktır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\nKaynak\r\n\r\n&nbsp;\r\n\r\n7256 sayılı Bazi Alacaklarin Yeniden Yapilandirilmasi ile Bazi Kanunlarda Değişiklik Yapilmasi Hakkinda Kanun\r\n\r\n&nbsp;\r\n\r\nBazı Varlıkların Ekonomiye Kazandırılması Hakkında Genel Tebliğ (Seri No: 1)\r\n\r\n&nbsp;\r\n\r\nwww.gib.gov.tr','VARLIK BARIŞI UYGULAMASI NEDİR? VARLIK BARIŞININ SAĞLADIĞI AVANTAJLAR NELERDİR?','','publish','closed','open','','varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir','','','2021-02-28 12:59:42','2021-02-28 09:59:42','',0,'http://www.davavergi.com/?p=666',0,'post','',0),
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(678,1,'2021-03-14 20:10:14','2021-03-14 17:10:14','<h2 style=\"text-align: center;\"><strong>2021 – 2023</strong></h2>\r\n<h2 style=\"text-align: center;\"><strong>ORTA VADELİ PROGRAMIN</strong></h2>\r\n<h2 style=\"text-align: center;\"><strong>TEMEL MAKROEKONOMİK HEDEFLERİ</strong></h2>\r\n&nbsp;\r\n<h2><strong>GİRİŞ</strong></h2>\r\n&nbsp;\r\n\r\nOrta Vadeli Program; kamu politika ve uygulamalarını kalkınma planında yer alan politika ve öncelikler temelinde ortaya koyarak bütçe sürecini başlatan ve kaynak tahsislerini yönlendiren bir programlama aracıdır. 5018 sayılı Kamu Malî Yönetimi ve Kontrol Kanunu gereğince Kalkınma Bakanlığı tarafından her sene, üç yıllık bir perspektifle hazırlanır ve Bakanlar Kurulu kararıyla resmileşir. Orta Vadeli Mali Plan için de taban teşkil eder, bütçe ve Yıllık Programda detaylandırılan bir politika çerçevesi çizer. ( Hazine ve Maliye Bakanlığı, OVP)\r\n\r\nHazine ve Maliye Bakanlığı ile Strateji ve Bütçe Başkanlığınca hazırlanan ekli ‘ORTA VADELİ PROGRAM (2021 – 2023)’ün onaylanmasına, 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanununun 16. maddesi gereğince karar verilmiştir. (Resmî Gazete, 29 Eylül 2020)\r\n\r\n&nbsp;\r\n<h2><strong>2021 – 2023 ORTA VADELİ PROGRAM</strong></h2>\r\n&nbsp;\r\n\r\n2020 Mart ayında Covid-19 salgınının etkisiyle tüm ekonomiler gibi Türkiye ekonomisi de büyük bir sınamayla karşılaşmıştır, sosyal ve ekonomik hayat büyük ölçüde değişime uğramıştır. Ekonominin bu sürece uyum sağlayabilmesi için dijital dönüşüme hız kazandırılmış, e-hizmetler hayatın her alanına yaygınlaştırılmış ve yeni çalışma modelleri ortaya çıkmıştır.\r\n\r\n2021-2023 döneminde ekonomi politikasının temel amacı, Yeni Ekonomi Programları ile elde edilen kazanımların korunarak geliştirilmesi, iç ve dış dengenin yeniden sağlanması, bu denge üzerine inşa edilecek stratejik reformlarla kapsayıcı, sürdürülebilir ve istihdam odaklı büyümeyi hedefleyen politikalarla küresel ekonomide ortaya çıkan yeni normalin oluşturduğu iktisadi fırsatları da kullanarak üretime, ihracata ve finansal istikrara dayalı ekonomik dönüşümün ve değişimin gerçekleştirilmesidir. Bu dönemde kamunun güçlü desteği ve özel sektörün öncülüğünde sermaye birikimi ve sanayileşme süreci hızlandırılacak, her alanda verimlilik artırılacak, yurtiçi tasarrufların ve üretken yatırımların düzeyi yükseltilecek, üretim süreçlerinin ihracata dönük, yenilikçi ve ithalat bağımlılığı azalmış bir yapıya dönüşmesi sağlanacaktır.\r\n\r\n&nbsp;\r\n<h2><strong>TEMEL MAKROEKONOMİK HEDEFLER</strong></h2>\r\n&nbsp;\r\n\r\n<strong>(</strong>Makroekonomi, ekonomi biliminin, toplam tüketimi, toplam üretimi, toplam tasarruf, toplam yatırımı, toplam gelir yani millî gelir ve istihdam gibi toplamda olan büyüklüklerini inceleyen ve bunlar ile ilgili çözümleme ve bununla birlikte çıkarımlar yapan alt dalıdır. Mikroekonomiden farklı olarak, ekonomiyi tamamen bir bütün olarak ele alır ve makro denge çözümlemeleri üzerinde çalışır.)\r\n<ul>\r\n 	<li>Program dönemi boyunca enflasyonla tavizsiz bir şekilde mücadele edilecek, 2023 sonu tüketici enflasyon oranı 4,9 seviyesine indirilecektir.</li>\r\n 	<li>Program dönemi sonunda cari işlemlerde kalıcı olarak denge tesis edilecektir. Bu, yerli üretime dayalı ekonomik dönüşüm adımlarıyla ve artan turizm gelirlerinin etkisiyle olacaktır. Takip eden dönemde gaz ve petrol keşiflerinin sağladığı katkıyla cari fazla verilecektir.( Cari dengenin fazla vermesi; bir ülkenin gelirleri ile cari transferlerinin toplamının, giderlerinden büyük olması demektir.)</li>\r\n 	<li>Program dönemi boyunca büyüme, vatandaşa da yansıtılacaktır. Covid-19 salgınına karşın ekonomik aktivitelerin sürekliliğine ve yatırımların güçlenmesine öncelik verilecektir.</li>\r\n 	<li>Program dönemi sonunda bütçe açığının GSYH’ye oranının %3,5 olması hedeflenmektedir. Kamu borç stoku sürdürülebilir düşük düzeylerde korunmaya devam edecektir.</li>\r\n 	<li>İşgücü piyasasında esnekleştirme adımları atılacaktır.</li>\r\n 	<li>Teşvik ve destek sistemi sadeleştirilerek mükerrerliği önleyici bir yapıda kurgulanacak, teşviklerin makroekonomik hedeflerle uyumu sağlanacaktır.</li>\r\n 	<li>Kamu yatırımlarında, AR-GE, dijitalleşme, insan kaynakları, lojistik ve enerji gibi alanlar ile tarım, turizm ve savunma sanayi alanlarına öncelik verilecektir.</li>\r\n 	<li>Türkiye Varlık Fonu, cari işlemler dengesini güçlendirecek, yerli ve yabancı yatırımlar ile işbirliklerine dayanan sabit sermaye yatırımları yapacaktır.</li>\r\n 	<li>Petrol ve doğal gaz kaynağı arama faaliyetleri hızlandırılacaktır. Karadeniz’de bulunan Sakarya doğal gaz sahası üretime alınarak bulunan rezervin en kısa sürede ekonomiye kazandırılması sağlanacaktır.</li>\r\n 	<li>Vergi politikaları vergide adalet ve eşitlik ilkelerini pekiştirecek şekilde sürdürülmeye devam edilecek, vergi tahsilatının etkinliği artırılacak ve kayıt dışı ekonomiyle mücadele sürdürülecektir. Program süresince vergi affına gidilmeyecektir.</li>\r\n 	<li>Bankacılık sektörü kaynaklarını kaliteli ve sürdürülebilir büyümeyi destekleyecek şekilde kullanması yönünde teşvik edilecektir. Krediler üretken kapasiteyi destekleyici şekilde verimli alanlara yönlendirilecektir.</li>\r\n 	<li>Bütçe harcamalarının içinde ekonominin uzun dönem üretkenliğini ve verimliliğini artıracak harcama kalemlerinin payı artırılacaktır.</li>\r\n 	<li>Devlet Malzeme Ofisi’nin ülke kalkınmasında ihtiyaç duyulan kamu alım politikalarını destekleyen uluslararası ölçekte öncü bir merkezi satın alma kurumuna dönüşümü sağlanacaktır.</li>\r\n 	<li>Kamu taşıtlarının tedarikinde, kullanımında ve tasfiyesinde etkinlik ve verimliliği artıracak politikaların sağlıklı şekilde yürütülmesine imkân tanıyacak kamu taşıt filo yönetim sistemi kurulacak, uygulama modeli yaygınlaştırılacaktır.</li>\r\n 	<li>Sağlık harcamalarında etkinliğin sağlanması için arz ve talep yönlü düzenlemeler hayata geçirilecek, birinci basamak sağlık hizmetleri güçlendirilerek sağlık sistemi içerisindeki etkinliği artırılacaktır. Akılcı ilaç kullanımı konusunda farkındalık ve izleme - değerlendirme faaliyetleri yürütülerek ilaç kullanımının optimize edilmesi ve ilaç maliyetlerinin azaltılmasına ilişkin projeler uygulamaya konulacaktır. İlaç, aşı, tıbbi cihaz başta olmak üzere sağlık alanında ve ülkemizin kalkınmasına katkı sağlayacak ileri teknoloji yatırımlarına DMO tarafından alım garantisi sağlanacaktır.</li>\r\n 	<li>Vergi bilincinin güçlendirilmesi ve vergiye gönüllü uyumun artırılması amacıyla davranışsal kamu politikalarından faydalanılacaktır.</li>\r\n 	<li>Vergiye gönüllü uyumun ve iş yapma kolaylığının artırılmasına yönelik olarak vergi beyannameleri gözden geçirilecek ve mükelleflerin ve meslek mensuplarının görüşleri doğrultusunda sadeleştirilecektir.</li>\r\n 	<li>Dijital olarak alınıp satılabilen ve transfer edilebilen, dijital bir değeri temsil eden sanal varlıklar kullanılarak yapılan işlemlerin vergilendirilmesine yönelik çalışmalar sürdürülecektir.</li>\r\n 	<li>Dijital ekonomik faaliyetlerin tam ve doğru şekilde vergilendirilmesi sağlanacak, matrah aşındırma ve kâr kaydırma kaynaklı vergi kaybı azaltılacaktır.</li>\r\n 	<li>E-ihracat yoluyla ülke ekonomisinin uluslararası rekabetçiliğinin artırılması, yeni ihracat alanlarının oluşturulması, istihdam imkânlarının artırılması ve dijitalleşmenin getirdiği yeni fırsatlarla beraber bu alanda oluşacak yeni pazarlarda ülkemizin payının artırılması amacıyla bireysel e- ihracatçılara yeni bir vergi teşviki getirilecektir.</li>\r\n 	<li>Vergisel işlemlerde uzaktan denetim ve risk bazlı incelemelerin yaygınlaştırılması için Risk Analizi Değerlendirme ve Araştırma (RADAR) Sistemi kurulacak, farklı veri kaynaklarından edinilen bilgiler bu sistemde toplanacak, risk senaryoları oluşturulacak ve modelleme yapılacaktır.</li>\r\n</ul>\r\n&nbsp;\r\n\r\nMali Plan döneminde maliye politikasının temel hedefi, mali disipline kararlılıkla devam edilmesidir. Bu kapsamda 2021-2023 döneminde kamu hizmet sunumunun ve idari yapısının etkinliğini artıracak ve gereksinimlerini dinamik bir yapıda karşılayacak program bütçe sistemine geçilerek kamu kaynaklarının daha verimli kullanılması sağlanacaktır. Bütçenin gelir performansının yükseltilmesi amacıyla sürekli ve kalıcı gelir kaynakları ile vergi tahsilatında etkinlik artırılacak ve ekonomide kayıt dışılık azaltılacaktır. Böylece kamu borçluluğu düşük ve sürdürülebilir düzeylerde tutulmaya devam edilecektir. Para ve maliye politikalarının güçlü eşgüdümü sürdürülecektir.\r\n\r\n2021-2023 dönemi merkezi yönetim bütçesinin hazırlığına esas teşkil edecek temel makroekonomik göstergeler, gelir ve gider tahminleri, hedef bütçe açığı ve açık finansmanı ile genel ve özel bütçeli idarelerin ödenek teklif tavanlarına Mali Planın izleyen bölümlerinde yer verilmiştir. Kamu idareleri, Orta Vadeli Program ile Orta Vadeli Mali Planda yer alan politika önceliklerini, makroekonomik göstergeleri ve ödenek tavanlarını esas almak suretiyle, çok yıllı bütçeleme anlayışına uygun olarak kendi kurumsal önceliklerini belirleyecek ve 2021, 2022 ve 2023 yılları için bütçe tekliflerini sunacaklardır.\r\n\r\n<em> </em>\r\n<h3 style=\"text-align: right;\"><em>AHBVÜ (GAZİ ÜNİVERSİTESİ)</em></h3>\r\n<h3 style=\"text-align: right;\"><em>LEYLA NUR ÖVEN</em></h3>\r\n<h3 style=\"text-align: right;\"><em>MALİYE BÖLÜMÜ ÖĞRENCİSİ</em></h3>','ORTA VADELİ PROGRAMIN  TEMEL MAKROEKONOMİK HEDEFLERİ','','publish','closed','open','','orta-vadeli-programin-temel-makroekonomik-hedefleri','','','2021-03-14 20:10:14','2021-03-14 17:10:14','',0,'http://www.davavergi.com/?p=678',0,'post','',0),
(679,1,'2021-03-14 20:10:08','2021-03-14 17:10:08','ORTA VADE','ORTA VADE','ORTA VADE','inherit','closed','closed','','orta-vade','','','2025-01-09 14:09:28','2025-01-09 11:09:28','',678,'http://www.davavergi.com/wp-content/uploads/2021/03/ORTA-VADE.jpg',0,'attachment','image/jpeg',0),
(681,1,'2021-03-16 14:15:28','2021-03-16 11:15:28','<h2>ANAYASA MAHKEMESİ: KANUNİ ALT VE ÜST SINIRLARIN BELİRLENMEDİĞİ DURUMLARDA TEBLİĞ İLE KDV İSTİSNA SINIRININ BELİRLENMESİ VERGİDE KANUNİLİK İLKESİNE AYKIRIDIR (!)</h2>\r\n<h2>GİRİŞ</h2>\r\nVergisel işlemler nedeniyle hukuku etkilenen gerçek ve tüzel kişiler bu işlemlerin hukuka aykırı olduğu kanaatindeyse vergi yargısına başvuruda bulunabilirler. Vergi yargısı olarak, vergi mahkemeleri, bölge idare mahkemelerinin vergi dava daireleri, Danıştay ilgili daireleri kast edilmektedir.\r\nBir vergilendirme işleminin, örneğin verginin tarh edilmesi veya vergiye ilişkin bir istisnanın uygulanıp uygulanmaması süresinde açılacak vergi davası ile vergi mahkemesine götürülebilir.\r\nYine vergisel işlemler nedeniyle mülkiyet hakkı gibi kişesel hakları ihlal edilenlerin Anayasa Mahkemesi nezdinde bireysel başvuru hakları bulunmaktadır.\r\n<h2>SOMUT OLAY</h2>\r\nBir mükellef vergiden istisna olan teslimleri nedeniyle yüklendiği ve indirim yoluyla gideremediği katma değer vergisinin iadesi talebi üzerine mükellef hakkında vergi inceleme raporu düzenlenmiştir.\r\nVergi inceleme raporunda, motorin teslimlerinin Bakanlar Kurulu kararında belirtilen yakıt miktarıyla sınırlı olduğu sonucuna varılmış ve mükellef hakkında cezalı tarhıyat önerilmiştir.\r\nMükellef tarafından ilgili genel tebliğ düzenlemesi ve yapılan cezalı tarhıyatın kaldırılması istemiyle dava açmış Danıştay Dördüncü Dairesi, 3065 sayılı Kanunda yer alan istisna hükmünün uygulamasıyla ilgili usul ve esasların belirlenmesinde Bakanlığın yetkili olduğu gerekçesiyle davanın reddine karar vermiştir.\r\n<h2>MEVZUAT</h2>\r\n3065 sayılı KDV Kanununun 14/3 maddesi şöyledir:\r\n\r\n“ 4054 sayılı Rekabetin Korunması Hakkında Kanun ile 5015 sayılı Petrol Piyasası Kanunu hükümleri çerçevesinde, Cumhurbaşkanınca belirlenen sınır kapılarında 4458 sayılı Gümrük Kanununun ihracat rejimi kapsamında yurt dışına çıkarılacak eşyayı taşıyan kamyon, çekici ve soğutucu ünitesine sahip yarı römorkların depolarına (araçların ve soğutucu ünitelerin standart yakıt deposu miktarlarını aşmamak kaydıyla) yalnızca yurt dışına çıkışlarında yapılacak motorin teslimi vergiden istisnadır.\r\nMaliye Bakanlığı, bu istisna uygulamasına ilişkin usûl ve esasları belirlemeye yetkilidir”\r\n\r\n100 seri nolu KDV Genel Tebliğinde,\r\n“İstisna kapsamına, yurt dışına çıkarılacak eşyayı taşıyan kamyon, çekici ve soğutucu ünitesine sahip yarı römorkların depolarına (araçların ve soğutucu ünitelerin standart yakıt deposu miktarlarını aşmamak kaydıyla) 11 Seri No.lu Özel Tüketim Vergisi Genel Tebliğinde belirtilen bayiler tarafından yine aynı Genel Tebliğ kapsamında yapılacak motorin teslimleri girmektedir.”\r\nDüzenlemesi yer almaktadır.\r\n<h2>AİHM KRİTERLERİ</h2>\r\nAİHM, vergilendirme işlemleri nedeniyle mülkiyet hakkına yapılan müdahalelerde öngörülebilirlik, belirli bir hukuka dayalı olma şartını aramaktadır.\r\n<h2>ANAYASA MAHKEMESİNİN KONUYA BAKIŞI</h2>\r\nVerginin kanuniliği ilkesi, vergi yükümlülüğüne ilişkin düzenlemelerin, konulması, değiştirilmesi ya da kaldırılmasının kanunla yapılmasını öngörmektedir. Böylece takdire ve keyfi uygulamaları önleyecek düzenlemelerin kanunla yapılması esastır.\r\nMaliye Bakanlığına istisnaların sınırını belirleme ve daraltma konusunda yetki verilmemiştir. Kanunda standart deponun tanımı yapılmadığı gibi depoya teslim edilecek yakıt miktarı da belirlenmemiştir.\r\nBelirsizlik doğrudan 3065 sayılı Yasadan kaynaklanmasına rağmen, idare belirsizliği kaldırmak amacıyla tebliğ ile bir standart oluşturmaya çalışmıştır. Ancak, idare tarafından tebliğ ile istisna sınırının belirlenmesi verginin kanuniliği ilkesine aykırıdır.\r\nÖte yandan, aynı taşımacılık istisnasından kaynaklı ihtilaflarda, on yedi davadan on altısında vergi yargısında mükelleflerin lehine kararlar verilmiştir.\r\nAçıklanan nedenlerle Anayasa Mahkemesi’nin 3.11.2020 tarih ve No:2016/3675 başvuru no.lu kararla başvurucu hakkında mülkiyet hakkının ihlal edildiğine karar verilmiştir.\r\n<h2>DEĞERLENDİRME VE SONUÇ</h2>\r\nGörüldüğü gibi vergisel işlemler diğer idari işlemlerde olduğu gibi hukuka uygunluk karinesinden yararlanırlar. Bir vergi inceleme işleminde olduğu gibi mükelleflerin kdv iade taleplerinin reddi işlemleri de aksi vergi yargısı kararıyla ortaya konulana kadar doğru olarak kabul edilir. Ancak mükelleflerin vergisel işlemlere karşı her zaman vergi yargısı nezdinde dava konusu etme ve Anayasa Mahkemesinde bireysel başvuruda bulunma hakları vardır.\r\nVergi yargısı özelliği gereği hem teknik hem de hukuki bir birikimi gerektiren bir alandır. Vergisel işlemlere karşı yürütülecek hukuki ihtilaflarda gerek hazırlık gerek inceleme gerekse dava aşamalarında konusunda uzman bir kadroya ihtiyaç olduğu aşikardır.\r\nSomut olayda, mükellefin iade talebi vergi inceleme raporu üzerine vergi dairesince reddedildiği, açılan davanın vergi mahkemesince olumsuz sonuçlandığı, Danıştay dairesince de ret kararının onandığı görülmektedir. Ancak, Anayasa Mahkemesi nezdinde yapılan bireysel başvuru üzerine, idare tarafından tebliğ ile istisna sınırının belirlenmesi verginin kanuniliği ilkesine aykırı olduğu gerekçesiyle mülkiyet hakkının ihlaline karar verilmiştir. Adalet sonunda yerini bulmuştur.\r\nTüm bu açıklamalarımızdan da görüleceği üzere, vergisel işlemlerden kaynaklı vergi davaları birikim tecrübe gerektiren uzun soluklu bir mücadeledir. Ama önemli olan sonunda da olsa adaletin yerini bulmasıdır.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\nKaynak: https://www.resmigazete.gov.tr/eskiler/2021/03/20210305-9.pdf','ANAYASA MAHKEMESİ: KANUNİ ALT VE ÜST SINIRLARIN BELİRLENMEDİĞİ DURUMLARDA TEBLİĞ İLE KDV İSTİSNA SINIRININ BELİRLENMESİ VERGİDE KANUNİLİK İLKESİNE AYKIRIDIR (!)','','publish','closed','open','','anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir','','','2021-03-16 14:17:11','2021-03-16 11:17:11','',0,'http://www.davavergi.com/?p=681',0,'post','',0),
(682,1,'2021-03-16 14:15:21','2021-03-16 11:15:21','ANAYASA MAHKEMESİ','ANAYASA MAHKEMESİ','ANAYASA MAHKEMESİ','inherit','closed','closed','','anayasa-mahkemesi-2','','','2025-01-09 14:09:32','2025-01-09 11:09:32','',681,'http://www.davavergi.com/wp-content/uploads/2021/03/ANAYASA-MAHKEMESİ.jpg',0,'attachment','image/jpeg',0),
(684,1,'2021-03-16 14:17:06','2021-03-16 11:17:06','anayasa mahk','anayasa mahk','anayasa mahk','inherit','closed','closed','','anayasa-mahk','','','2025-01-09 14:09:37','2025-01-09 11:09:37','',681,'http://www.davavergi.com/wp-content/uploads/2021/03/anayasa-mahk.jpg',0,'attachment','image/jpeg',0),
(685,1,'2021-04-05 12:17:28','2021-04-05 09:17:28','<h2><strong>AVUKATLARIN VERGİSEL YÜKÜMLÜLÜKLERİ NELERDİR?</strong></h2>\r\nSerbest Meslek Faaliyeti adı altında avukatlık mesleğini icra eden  avukatlar vergisel anlamda bir takım yükümlülüklere tabidir. Bu makale, meslektaşlarımızı yakından ilgilendiren  söz konusu yükümlülüklerin/sorumlulukların nelerden ibaret olduğuna dair özet bilgi mahiyetinde olup TBB ‘nin konuya ilişkin olarak hazırladığı  “avukatların vergilendirme rehberi “ adlı çalışma referans alınarak hazırlanmıştır.\r\n<ol>\r\n 	<li><strong>Bildirim Yükümlülüğü</strong>: Avukatlar, işe başlama (başlama tarihinden itibaren <strong>10 gün</strong> içinde ), adres değiştirme (değişiklikten itibaren 1 ay içinde), iş bırakma (bırakmadan itibaren 1 ay içinde) gibi faaliyetleriyle ilgili durum değişikliklerini bağlı bulundukları vergi dairesine bildirmekle mükelleftir. Söz konusu bildirim yükümlülüğüne uymayan avukatlar VUK’un ilgili maddeleri uyarınca cezalandırılırlar. Buna göre, işe başlama bildirimine uymayan avukat <strong> Derece usulsüzlük c</strong>ezasıyla, adres değiştirme ve iş bırakmayı zamanında bildirmeyen avukatlar ise <strong>2. Derece usulsüzlük</strong> cezasıyla cezalandırılırlar.</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"2\">\r\n 	<li><strong>Defter ve Belgeleri Muhafaza ve İbraz Yükümlülüğü</strong>: Avukatlar VUK’na göre tutmakla sorumlu oldukları defterleri ve buna dayanak olan belge ve kayıtları <strong>5 yıl</strong> süreyle muhafaza etme ve talep edildiği takdirde ilgili yere ibraz ile mükelleftir. Günümüzde yaşanan teknolojik gelişme sonucu bu alanda da düzenlemeye gidilmiş ve e-defter uygulaması  başlatılmıştır. Buna göre, söz konusu defterler elektronik ortamda tutulacak, serbest meslek makbuzları ise elektronik ortamda kesilecektir. Söz konusu muhafaza ve ibraz yükümlülüğü ise elektronik  ortamda da devam etmektedir.</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"3\">\r\n 	<li><strong>Tevsik Yükümlülüğü</strong>: Avukatlar, 7.000-TL.yi aşan tahsilat ve ödemelerini aracı finansal kurumlar ( banka , yetkilendirilmiş ödeme kuruluşları ve Posta ve Telgraf Teşkilatı A.Ş.) kanalıyla yapmak ve söz konusu tahsilat ve ödemeleri  dekont ve benzeri belgelerle tevsik etme (kanıtlama) yükümlülüğüne sahiptir. Bu yükümlülüğe uymayan avukatlar söz konusu tutarın <strong>%5’i</strong> oranında <strong>özel usulsüzlük cezasına</strong> çarptırılacaktır.</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"4\">\r\n 	<li><strong>Serbest Meslek Kazanç Defteri Tutma Yükümlülüğü</strong>: Avukatların serbest meslek faaliyeti sonucu elde ettikleri kazançları serbest meslek kazanç defteri üzerinden tespit edilir.01.01.2018 tarihi itibariyle söz konusu defterlerin elektronik ortamda tutulması yükümlülüğü getirilmiş ve Defter–Beyan sistemi olarak adlandırılan uygulamaya geçilmiştir. Bu sistemin uygulanmaya başlamasından sonra mükellefiyet tesis ettirenler işe başlama bildiriminin verilmesini izleyen <strong> iş günü</strong> bitimine (saat:23.59) kadar www. defterbeyan.gov.tr adresi üzerinden ilgili bildirimlerini yapmak zorundadır.Öte yandan, “Kendisinden mükellefiyetine ilişkin defter ve kayıtlarının ibrazı talep edilen mükellefler, talepte bulunan birim ile ibrazı talep edilen bilgilerin mahiyetini ibraz talep yazısının bir örneği ile birlikte ibraz süresinin sonundan en geç 10 gün önce bağlı olduğu vergi dairesi aracılığıyla Başkanlığa bildirecektir.”</li>\r\n</ol>\r\n&nbsp;\r\n<ol start=\"5\">\r\n 	<li><strong>Serbest Meslek Makbuzu Düzenleme Yükümlülüğü</strong>: Serbest meslek erbabı olan avukatlar her türlü tahsilatları için 2 nüsha serbest meslek makbuzu düzenlemek zorundadır Bunlardan bir nüsha tahsilatın yapıldığı kişi/kuruma verilecektir. Günümüzde söz konusu makbuzlar, yukarıda da belirtildiği <strong>üzere elektronik ortamda düzenlenmektedir.</strong></li>\r\n</ol>\r\n<ul>\r\n 	<li><strong>Düzenleme Zamanı</strong>: Serbest Meslek Makbuzunun ne zaman düzenleneceği için avukatlık faaliyeti açısında ayrıca tartışma konusudur. <strong>Zira, söz konusu makbuz hem Gelir Vergisine hem de KDV’ye tabidir ve Gelir vergisinde vergiyi doğuran olay ücretin elde edilmesiyle gerçekleşirken, KDV açısından ise hizmetin ifasıyla gerçekleşmektedir. </strong>Buna göre, eğer avukat hizmetin ifasına başlarken hizmete dair ücreti de aynı anda tahsil ettiyse herhangi bir problem yaşanmayacak ve serbest meslek makbuzu bu tarihte kesilecektir. Ancak durum her zaman bu şekilde gelişmemektedir. Şöyle ki; Eğer fiilen işe başlanmış ancak ücret tahsil edilmediyse gelir vergisi doğmamış kabul edilir. Bu durumda da serbest meslek makbuzunun kesilmesi için <strong>işin kesinleştiği </strong>tarih baz alınır. Diğer deyişle, burada serbest meslek makbuzunun düzenleme tarihi kesinleşme tarihidir. Bu tarih KDV’nin doğduğu tarih olarak kabul edilir.</li>\r\n 	<li><strong>Vekalet Ücretinde Vergi Tevkifatı</strong>: “GVK’nın 94. maddesine göre; <u>kamu idare ve müesseseleri, iktisadi kamu müesseseleri, sair kurumlar, ticaret şirketleri, iş ortaklıkları, dernekler, vakıflar, dernek ve vakıfların iktisadi işletmeleri, kooperatifler, yatırım fonu yönetenler, gerçek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbabı, zirai kazançlarını bilanço veya zirai işletme hesabı esasına göre tespit eden çiftçiler </u>aşağıda belirttiğimiz ödemeleri (avans olarak ödenenler dahil) nakden veya hesaben yaptıkları sırada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecburdurlar.” “<u>Bu doğrultuda, mahkemelerce veya icra ve iflas müdürlüklerince karşı tarafa yükletilen, avukatlara ait olan ve serbest meslek kazancına dâhil edilmesi gereken vekâlet ücretleri üzerinden, yukarıda belirttiğimiz GVK‘nın 94. maddesinde sayılanlar tarafından </u>Avukatlık Kanunu uyarınca karşı tarafa yükletilen vekâlet ücretinin; a) Borçlu (davayı kaybeden) tarafından doğrudan avukata ödendiği durumlarda, borçlu (davayı kaybeden) tarafından, b) Borçlu (davayı kaybeden) tarafından avukata ödenmek üzere icra ve iflas müdürlüklerine yatırıldığı durumlarda, borçlu (davayı kaybeden) tarafından, c) Borçlu (davayı kaybeden) tarafından alacaklı (davayı kazanan) tarafa ödendiği durumlarda, alacaklı (davayı kazanan) tarafından avukata ödeme yapılması esnasında, gelir vergisi tevkifatı yapılması gerekmektedir.” (<a href=\"https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf\">https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf</a>)</li>\r\n 	<li><strong>Serbest Meslek Makbuzlarında KDV Oranı </strong>: Aile mahkemeleri, tüketici mahkemeleri ve çocuk mahkemelerinin görev alanına giren davalar ve işler, vesayet davaları ve işleri; bu davalara bağlı kanun yolları; iş uyuşmazlıklarında dava şartı olarak arabuluculuk ile bunlara bağlı ilamlı icra takipleri kapsamında verilen avukatlık hizmetlerinde <strong>% 8 KDV</strong> oranı uygulanırken, diğer avukatlık hizmetlerinde <strong>%18 KDV </strong>oranı uygulanmaktadır.</li>\r\n 	<li><strong>E-Serbest meslek Makbuzu Düzenlenmemesinin Yaptırımı</strong>: Yukarıda ifade edildiği üzere KDV’nin doğduğu kabul edilen hallerde, bu hali takip eden <strong>7 gün</strong> içinde serbest meslek makbuzu düzenlenmelidir. Belirtilen süreden sonra kesilen veya öngörülen şekil şartlarını taşımayan makbuzlar, hiç düzenlenmemiş sayılır. Bu halde VUK 353 uyarınca, yükümlülüğünü yerine getirmeyen avukata, düzenlenmesi gereken makbuz tutarının %10 tutarında özel usulsüzlük cezası tarhiyatı yapılır. Ancak bu tutar ilgili kanun maddesinde yer alıp her yıl güncellenen sabit tutarın altında kalmamalıdır. Eğer kalırsa, söz konusu sabit tutar oranında ceza uygulanır. <strong>2021 yılı için bu tar 380-TL.dir.</strong> Her düzenlenmeyen serbest meslek makbuzu için ayrı tarhiyat yapılır. Ancak tarhiyat tutarı totalde bir takvim yılın içinde <strong>2021</strong> <strong>yılı için 190.000-TL.yi geçemez.</strong></li>\r\n</ul>\r\n&nbsp;\r\n<ol start=\"6\">\r\n 	<li><strong>Beyanname Verme Yükümlülüğü ve Yükümlülüğe Uyulmaması Halinde Yaptırımı</strong>: Avukatların beyanname verme yükümlülüğüne sahiptir. Bu durum avukatın gelir elde edip edememesinden bağımsızdır. Diğer deyişle avukat ilgili dönemde herhangi bir gelir elde edemese de beyanname vermek zorundadır. Bu beyannameler ve verme süreleri aşağıdaki gibidir.</li>\r\n</ol>\r\n<strong>    -Gelir Vergisi (</strong>İzleyen yılın 31 Mart günü akşamına kadar verilir ve ödenir)\r\n\r\n- <strong>Geçici Vergi Beyannamesi</strong> (ilgili 3 aylık hesap döneminin bitimini takip eden 2. ayın\r\n<ol start=\"17\">\r\n 	<li>Günü akşamına kadar verilir ve ödenir.)</li>\r\n</ol>\r\n<strong>  -Katma Değer Vergisi  </strong>(Her ayın 26. Gününün akşamına kadar verilir ve ödenir.)\r\n\r\n<strong>  -Muhtasar ve Prim Hizmet Beyannamesi</strong> (vergi kesintisi, prim ve hizmete ait bildirimleri takip eden ayın 26. günü gece saat 23:59’a kadar verilip aynı gün içerisinde ödenir.)\r\n\r\nMuhtasar Beyanname 01.08.2020 tarihi itibariyle prim hizmet belgesiyle birleştirilip Muhtasar ve Prim Hizmet Beyannamesi adını aldı. Buna göre çalışanı bulunmayan avukatlar yine eskisi gibi 3 aylık vergilendirme dönemine devam ederken çalışanı bulunan avukatlarda aylık vergilendirme dönemi usulüne geçildi.\r\n\r\n&nbsp;\r\n\r\nBeyannameleri kanuni süresinde <strong>vermemenin yaptırımı özel usulsüzlük cezasıdır</strong>. Buna göre ;\r\n\r\n“-Beyannamenin kanuni süresinin sonundan başlayarak elektronik ortamda 30 gün içinde verilmesi halinde 1/10 oranında uygulanır. (2021 yılı için bu miktar 250 TL’dir). ­ -Bu sürenin dolmasını takip eden 30 gün içinde verilmesi halinde ise 1/5 oranında uygulanır .(2021 yılı için bu miktar 500 TL’dir).\r\n\r\n- ­ İkinci 30 günün geçmesi halinde ise de, özel usulsüzlük cezası tam olarak uygulanır (2021 yılı için bu miktar 2500 TL’dir). “\r\n\r\n<a href=\"https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf\">https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf</a>)\r\n\r\n&nbsp;\r\n\r\nBeyannameleri kanuni süresinde <strong>vermemek aynı zamanda resen tarhiyata</strong> da neden olur. Eğer inceleme ile bir vergi kaybı oluştuğu kanısına varılırsa, avukatlar <strong>hem vergi aslı hem buna bağlı faiz hem de vergi ziyaı cezası </strong>ödemek zorunda kalabilecektir.\r\n\r\nGörülmektedir ki, beyannamelerin süresinde usulüne uygun biçimde verilip ödenmesi son derece büyük önem arz etmektedir. Aksi halde avukatlar ciddi maddi külfetle karşı karşıya kalabilecektir.\r\n<p style=\"text-align: right;\">                                                                                           Av. Arb. Ayşegül AKBAL</p>\r\n&nbsp;\r\n\r\nYaralanılan Kaynak: <a href=\"https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf\">https://tbbyayinlari.barobirlik.org.tr/TBBBooks/651.pdf</a>)\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','AVUKATLARIN VERGİLENDİRİLMESİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir','','','2021-04-05 12:17:28','2021-04-05 09:17:28','',0,'http://www.davavergi.com/?p=685',0,'post','',0),
(686,1,'2021-04-05 12:17:23','2021-04-05 09:17:23','AVUKAR','AVUKAR','AVUKAR','inherit','closed','closed','','avukar','','','2025-01-09 14:09:41','2025-01-09 11:09:41','',685,'http://www.davavergi.com/wp-content/uploads/2021/04/AVUKAR.jpg',0,'attachment','image/jpeg',0),
(688,1,'2021-04-11 20:34:11','2021-04-11 17:34:11','<h3 style=\"text-align: right;\"></h3>\r\n<strong> </strong>\r\n<h2><strong>AVRUPA BİRLİĞİ VE TÜRKİYE’DE KATMA DEĞER VERGİSİNİN TARİHİ GELİŞİMİ VE KATMA DEĞER VERGİSİNİN ÖZEL TÜKETİM VERGİSİ İLE MUKAYESESİ</strong></h2>\r\n<h1></h1>\r\n<h2>            <a name=\"_Toc41840715\"></a>1-GİRİŞ</h2>\r\n&nbsp;\r\n\r\nVergi, Devletin kamu harcamalarını karşılamak için yasalar çerçevesinde, gerçek ve tüzel kişilerden ödeme gücü nispetinde karşılıksız olarak ve zora dayanarak aldığı parasal değerlerdir.\r\n\r\nTürk vergi sisteminde 1927 yılından itibaren katma değer vergisi benzer harcama vergileri yer almıştır. 1985 yılında 3065 sayılı Katma Değer Vergisi Kanunu’nun yürürlüğe girmesi ile Türk vergi sisteminde dolaysız vergilerden dolaylı vergilere geçiş olmuştur. Katma değer vergisi, vergi gelirleri içinde önemli bir paya sahiptir.\r\n\r\nKatma değer vergisi, mal ve hizmetlerin üretiminden nihai tüketiciye ulaşmasına kadar geçirdikleri her aşamadaki “katma değerin” vergilendirilmesi ile alınan bir harcama vergisidir. Katma değer ise bir malın ya da hizmetin satış fiyatı ile o malın veya hizmetin alış fiyatı arasındaki farktır.\r\n\r\nVergi sistemleri vergi mükelleflerinin gerçek ödeme gücüne ulaşabilmek için gelir, harcama ve servet temeline oturtulmuştur. Katma Değer Vergisi (KDV) ve Özel Tüketim Vergisi (ÖTV) gibi dolaylı vergiler mükelleflerin harcamalarını esas alan vergilerdir. Dolaylı vergilerde matrah ve ödenecek vergi hesaplanırken mükelleflerin gelirleri dikkate alınmaz. Bu yönüyle dolaylı vergiler, gelir. Dağılımını olumsuz yönde etkilemesi nedeniyle eleştiri konusu yapılmaktadır.\r\n\r\nBugün en gelişmiş ve çağdaş bir vergi olarak kabul edilen Katma Değer Vergisi’nin (KDV), aynı zamanda çok kısa sayılabilecek bir geçmişi bulunmaktadır. Dünyada ilk olarak bugünkünden bir hayli farklı olsa da- bir devlet vergisi olarak 1954 yılında Fransa’da uygulamaya başlanmış, sonrasında çeşitli ülkeler tarafından kolaylıkla benimsenmiş ve maliye tarihinin en hızlı yayılan vergisi olmuştur. Günümüzde dünyada 100 civarında ülkede KDV’nin farklı şekillerde uygulandığı görülmektedir. Ülkemizde de 25.10.1984 tarihinde kabul edilen 3065 sayılı “Katma Değer Vergisi Kanunu” 01.01.1985 tarihinde yürürlüğe girmiştir.\r\n\r\nKatma Değer Vergisi (KDV) ile Özel Tüketim Vergisi (ÖTV)gibi vergiler çağdaş vergilemenin en temel araçları arasında kabul edilmektedir. Çalışma kapsamında, Türkiye özelinde ele alınan KDV’nin tarihçesi ve diğer bir dolaylı vergi olan Özel Tüketim Vergisi’nin KDV karşısındaki durumu ve mukayesesi ile makalemizi bitireceğiz.\r\n<h2>            <a name=\"_Toc41840716\"></a>2-KATMA DEĞER VERGİSİNİN AVRUPA BİRLİĞİ ÇERÇEVESİNDE TARİHİ</h2>\r\n&nbsp;\r\n\r\nHarcamalar üzerinden alınan ve tüketim vergisi olarak da adlandırılan Katma Değer Vergisi’ni, ilk defa Yale Üniversitesi Profesörlerinden Thomas S.ADAMS, 1918 yılında Milli Vergileme Kurulu’ndaki konferansında “Tadil Edilmiş Kurumlar Vergisi” adı ile ortaya atmış, 1919 yılında ise Almanya hükümetinin ekonomi danışmanı da olan Dr. Wilhem Von. SİEMENS, bu sistemi “Yeni Bir Muamele Vergisi” olarak hükümete tavsiye etmiştir. Von Siemens, Almanya’da uygulanmakta olan muamele vergisinin yerine KDV’yi önermiştir. <a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn1\" name=\"_ftnref1\">[1]</a>\r\n\r\nAncak KDV ilk defa Fransa’da 1948 yılında uygulanmaya başlanmıştır. KDV, önceleri sadece imalat aşamasında uygulansa da 1954 yılından başlayarak tüketim tipi vergiye dönüştürülmüştür.\r\n\r\nFransa, Federal Almanya, Hollanda, Belçika, İtalya ve Lüksemburg arasında imzalanan ve 1 Ocak 1958 tarihinde yürürlüğe giren Roma anlaşması ile Avrupa ekonomik Topluluğu (AET-AB) kurulmuştur. Topluluğunun görevi, bir Ortak Pazarın kurulması ve üye ülkelerin ekonomik politikalarının birbirlerine yakınlaştırılması yoluyla istikrar içinde dengeli ve sürdürülebilir bir kalkınmayı sağlamaktır. Bu amaçlara ulaşmak için, üye devletlerarasında gümrük vergileri ve miktar kısıtlamalarını ve eş etkili diğer bütün tedbirlerin kaldırılması ve kişiler (sosyal alanda), mallar (ekonomik alanda) ve sermayelerin (mali alanda) serbest dolaşımı öngörülmektedir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn2\" name=\"_ftnref2\">[2]</a>\r\n\r\nAnılan Anlaşmanın 95-100. Maddelerinde vergi sistemlerinin uyumlaştırılmasına ilişkin hükümler yer almaktadır. 99 ve 100. Maddelerinde ise, dolaylı vergilerin uyumlaştırılması konuları hükme bağlanmıştır.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn3\" name=\"_ftnref3\">[3]</a>\r\n\r\nDolaylı vergilerin uyumlaştırılmasının temel amacı, Avrupa Ekonomik Topluluğu’nun kuruluş amacına uygun olarak rekabette de tarafsızlığı sağlamaktır. Başka bir deyimle manada serbest rekabet ortamını oluşturmaktır. Bunun için üye ülkelerin dolaylı vergilerinin berrak ve nötr olması gerekmektedir.\r\n\r\nAvrupa Topluluğu Komisyonu yukarıda belirtilen amaçları gerçekleştirmek amacıyla üye Devletlerin dolaylı vergilerini ahenkleştirmek için 1959 yılında çalışmalarına başlamıştır. Komisyon 1960 yılında Neumark başkanlığında Maliye ve Vergi Komitesini kurarak bu konuda öneri getirmekle görevlendirilmiştir. Maliye ve Vergi Komitesi muamele vergileri konusunda Fransa’da yürürlükte bulunan genel bir satış vergisi olan katma değer vergisini 1963 yılında önermiş ve bu öneri Avrupa Toplulukları Konseyince benimsenmiştir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn4\" name=\"_ftnref4\">[4]</a>\r\n\r\nRoma Antlaşması, AB Pazarı’nda mal, sermaye ve hizmetlerin serbestçe dolaşımını öngörür. Fakat üye ülkelerin muamele vergileri yapı ve oranları itibarıyla önemli farklılıklar gösterdiğinden, bu amacın gerçekleşmesi mümkün görülmemektedir. Üye ülkelerden sadece Fransa’da KDV kullanılmakta, diğer devletler yayılı muamele vergisini uygulamaktadırlar. Yayılı muamele vergileri, dikey bütünleşmeyi özendirmekte, vergi piramidine neden olmakta, malların geçtikleri üretim aşamasının farklılığına göre farklı miktar ve oranlarda vergi yükü oluşturabilmektedir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn5\" name=\"_ftnref5\">[5]</a>\r\n\r\nSöz konusu mali farklılıklar mal ve hizmetlerin serbestçe ve eşit şartlarda dolaşımı önünde önemli bir engel oluşturmaktadır. Dolayısıyla, üye ülkelerin vergi yapılarının da uyumlaştırılması zorunluluğu ortaya çıkar. AB üyesi ülkeler 1967 yılında, üye ülkelerin muamele vergilerinin uyumlaştırılması çerçevesinde ortak KDV sistemine geçilmesini öngörmüşlerdir. Bu kapsamda en önemli ve kapsamlı düzenlemeler 17 Mayıs 1977 tarih ve 77/338/EEC sayılı Konsey Direktifi olan 6. direktifte yer almaktadır. 6. Direktifte; ortak KDV sistemi tek tip matrah uygulaması ve ortak istisnalar yer almaktadır.\r\n\r\n1987 Yılında yürürlüğe giren Tek Avrupa Senedi ile Roma Anlaşmasına Ortak Pazar Hedefi eklenmiştir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn6\" name=\"_ftnref6\">[6]</a>Emeğin, malların ve sermayenin serbestçe dolaştığı Avrupa Birliği’nde üye Devletler haksız rekabete meydan vermemek için kendiliğinden hiçbir zorlama olmadan KDV oranlarını birbirlerine yakınlaştırmışlardır.\r\n\r\n&nbsp;\r\n\r\nAvrupa Birliğine üye Devletlerde KDV uygulanması zorunludur. Ama bütün üye ülkelerin katma değer vergisi kanunlarının Gümrük Kanunu gibi ayni ve tek düze olduğunu söylemek mümkün değildir. Esasen buna gerek de yoktur. Çünkü direktifler belirli konularda üye Devletlere bir marj tanımakta veya serbest bırakmaktadır. KDV uygulamaya başlanıldıktan sonra Komisyon tarafından çok sayıda direktif yayınlamaya devam edilmiştir.\r\n\r\nYine Avrupa Birliğinde, indirimli oran uygulamasının H listesindeki mal ve hizmetlerde olduğu göz önüne alınırsa, indirimli oran uyguladığımız mal ve hizmetlerin kapsamında da uyum sorunumuzun olduğu görülmektedir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn7\" name=\"_ftnref7\">[7]</a>\r\n<h2>            <a name=\"_Toc41840717\"></a>3-KATMA DEĞER VERGİSİNİN TÜRK VERGİ SİSTEMİ ÇERÇEVESİNDE TARİHİ</h2>\r\nHarcama vergileri denildiği zaman, ilk olarak katma değer vergisi akla gelmektedir. Katma Değer Vergisinin tarihi, harcamalar üzerinden alınan vergilerin ilkel haliyle uygulanmasıyla eski Mısır’a ve Roma’ya kadar dayanmaktadır. Örneğin Roma’da alım ve satım üzerinden %1 oranında alınan “centisimum rerum venalium” muamele vergilerinin ecdadı olarak kabul edilmiştir.1 Katma değer vergisinin tarihsel gelişimi, insan toplumlarının tarihi kadar eski olmakla beraber 20.yüzyıldan itibaren ortaya atılmış ve uygulanmaya başlanmıştır. İlk defa 1919 yılında Almanya’da Von Siemens ve 1920 yılında Amerika Birleşik Devletleri’nde Thomas Adams makalelerinde katma değer vergisi fikrini savunmuştur, ancak uygulama daha geç olmuştur.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn8\" name=\"_ftnref8\">[8]</a>\r\n\r\nÜlkemizde 1927 yılında kabul edilen Türk İmalat Muamele Vergisi, ilk madde indirimi müessesi sebebiyle bugünkü katma değer vergisinin ön adımlarını teşkil etmekteydi. Aslında Ülkemizdeki bu uygulama, katma değer vergisinin ilk örneklerinden biri olarak kabul edilebilir. Katma değer vergisinin modern şekli ile uygulanmasına teşebbüs eden ilk ülke Japonya olmuştur. Japonya 1950 yılında Katma Değer Vergisi Kanunu’nu çıkarmış, ancak hiç uygulanamadan yürürlükten kaldırmıştır. İkinci uygulama 1953 yılında Amerika Birleşik Devletleri’nde, daha sonra da 1954 yılında Fransa uygulanmıştır.2 Katma değer vergisi Danimarka 1967, Almanya 1968, Hollanda 1969 Lüxemburg 1970, Belçika l971, İngiltere ve İtalya ise 1973 yılında uygulamaya başlanmıştır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nÜlkemizde muamele vergileri uygulaması Cumhuriyetin ilk yıllarına kadar dayanmaktadır. 1926 yılında 735 sayılı Umumî İstihlak Vergisi Kanunu ile başlayan ve 737 sayılı Eğlence ve Hususi İstihlak Vergisi Kanunu devam eden yayılı muamele tipi vergi sistemi, dünyadaki en eski KDV uygulamalarından birini oluşturmaktadır.\r\n\r\nAncak bu vergi uygulamaları, fazla başarılı olamamıştır. 1927 yılında, 1039 sayılı Muamele Vergisi Kanunu yürürlüğe girmesi ile ülkemizde toplu muamele vergi sistemine geçilmiştir. 1039 sayılı Muamele Vergisi Kanunu ile uygulanan Muamele Vergisi, beyan esasına dayanmaktaydı. Söz konusu Kanun dört yıl sonra yürürlükten kaldırılmış ve 1931 yılında 1860 sayılı Muamele Vergisi Kanunu yürürlüğe girmiştir. Muafiyet ve İstisnaları genişleten bu Kanun ile “ilk madde indirimi” usulü ilk defa uygulanmıştır. Yine dört yıl sonra 2430 sayılı Kanun çıkarılmış ve bu Kanun ile vergi oranları değiştirilmiştir.\r\n\r\n2430 sayılı Kanun altı yıl uygulandıktan sonra 1940 yılında yürürlükten kaldırılmış ve 3843 sayılı Muamele Vergisi Kanunu yürürlüğe konulmuştur. 3843 sayılı Kanun ile vergi, imâl olunan maddeler muamele vergisi; banka, banker ve sigorta şirketleri muamele vergisi; ithalat muamele vergisi olmak üzere üçe ayrılmıştır. Ayrıca Kanunu’nun vergiyi toptan ticaret alanına yaymasına ilişkin düzenlemeleri, bazı maliyeciler katma değer vergisinin örneği olarak nitelendirmiştir.<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn9\" name=\"_ftnref9\">[9]</a>\r\n\r\n1957 yılında Gider Vergileri Reformu ile yürürlüğe giren 6802 sayılı Gider Vergileri Kanunu ikiye ayrılmış bir sistem oluşturulmuştur. Bu sistemde istihsâl vergisi ve hizmet vergisi ayrımı yapılmıştır. İstihsâl vergisi, büyük üretime konu olan ilk ve ana istihsâl maddeleri üzerinden alınmakta olup, küçük ve orta işletmeleri vergi dışında bırakan toplu muamele vergisi türü niteliğini oluşturmaktaydı. Ayrıca bu vergi, özel tüketim vergilerine tabi maddeleri (şeker hariç) bünyesine dâhil etmiştir. Hizmet vergileri ise banka ve sigorta muamele vergisi, nakliyat vergisi ve P.T.T.Hizmetleri Vergisi olarak üç kısma ayrılmıştır.\r\n\r\n&nbsp;\r\n\r\nÜlkemizde 1985 yılından önce mal ve hizmetler üzerinden alınan ve harcama vergileri sistemini oluşturan ve yürürlükte olan, İstihsal Vergisi, Nakliyat Vergisi, PTT Hizmetleri Vergisi, Şeker İstihlak Vergisi, İlân ve Reklâm Hizmetleri Vergisi ve İşletme Vergisi bir bütünlük oluşturmamaktadır. Bu sebeple ekonomik hedeflere ulaşma güçleşmekte ve farklı vergi yükleri oluşmaktadır. Bu sistemin ekonomik, mali ve sosyal gereklere uygun duruma getirilmesine, katma değer vergisi sistemi çözüm olarak görülmüştür.\r\n\r\n&nbsp;\r\n\r\nTürkiye’de günümüzün en modern harcama vergisi olarak kabul edilen KDV uygulamasına geçilmesine ilişkin tedbir ve politikalara ilk kez İkinci Beş Yıllık Kalkınma Planı’nda yer verilmiştir. Üçüncü Beş Yıllık Kalkınma Planı’nda uygulamaya geçilmesi, Dördüncü Beş Yıllık Kalkınma Planı’nda geçiş için gider vergilerinin tabanının genişletilmesi öngörülmekle beraber, uygulamaya ancak Beşinci Beş Yıllık Kalkınma Planı döneminde geçilebilmiştir.\r\n\r\n1972 yılında Maliye Bakanlığı’nda bir komisyon kurularak ilk tasarı hazırlanmıştır. Bu ilk Türk KDV kanun tasarısı hazırlandığı sırada Almanya ile işbirliğine gidilerek tasarının iyileştirilmesinde Almanya’nın tecrübelerinden faydalanılmıştır. 1971, 1974, 1976, 1977 ve 1978 yıllarında Maliye Bakanlığı’nca beş kez kanun tasarısı taslağı hazırlanmıştır. Ayrıca 1980 yılında iki ayrı kanun tasarısı hazırlanarak parlamentoya sunulmuş fakat kanunlaştırılamamıştır. 1 Ocak 1985 tarihinde uygulamaya giren KDV, gelir vergisinden sonra, sağladığı gelir açısından, Türk Vergi Sisteminin ikinci büyük vergisi olmuştur. Yürürlüğe girdiği tarihte tek orana sahip olan KDV sistemi, 1986 Temmuz ayından itibaren çok oranlı olarak uygulanmıştır. Kanunun ilk uygulamasında genel KDV oranı %10 iken bu oran ilerleyen yıllarda sürekli yükseltilerek 2001 yılında bugünkü seviyesi olan %18\'e gelmiştir. Türkiye’de halen %1, %8 ve %18 olmak üzere üç ayrı KDV oranı uygulanmaktadır.\r\n<h2>            <a name=\"_Toc41840718\"></a>4-ÖZEL TÜKETİM VERGİSİNİN TARİHSEL ÇERÇEVESİ VE ÖZELLİKLERİ</h2>\r\n&nbsp;\r\n\r\nÜretimden yâda üretimin belirli bir aşamasından genel olarak alınmayıp da tek tek belirlenen bazı ürün ve hizmetlerden alınan vergilere, özel tüketim vergisi denilmektedir. · Özel tüketim vergisi ekonomik sürecin üretim ve dağıtım aşamalarında veya bunların sadece birinde belirlenen bazı mal ve hizmetlerden alınmaktadır. <a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftn10\" name=\"_ftnref10\">[10]</a>Özel tü- ketim vergisi belirli mal ve hizmet gruplarına uygulanmakta ve böylece bir ülke ekonomisi içinde üretilen değerlerle, ithal edilen bazı mal ve hizmetler özel tüketim vergisinin konusunu oluşturmaktadır. Dünya uygulamalarına bakıldığında genel tüketim vergileri yanı sıra sözü edilen özel tüketim vergilerinin, bir yandan gelir toplama diğer yandan ise tüketicilerin harcama kalıplarını etkileme açısından giderek önem kazandığı ve bu türden vergilerin toplam vergi hasılatları içerisinde önemli bir yer tutmaya başladığı sistemimizi basitleştirmek amacıyla köklü düzenlemelere gidilmiş ve bu doğ­rultuda 1985 yılında tüketim vergileri alanında yapılan reform ile KDV uygulamaya. Konulmuştur. Avrupa Birliği ile yapılan uyum çalışmaları ile ilgili olarak 12.06.2002 tarih ve 24 783 sayılı Resmi Gazetede 4760 sayılı Özel Tüketim Vergisi Kanunu kabul edilmiştir. Bu kanun ile dolaylı vergiler kapsamında yer alan ÖTV de ülkemizde uygulama alanı bulmuştur. Dolaylı vergiler alanında yapılan bu reform la, 16 adet vergi, harç, fon ve pay yürürlükten kaldırılmıştır. 1 Ağustos 2002 tarihinde yürürlüğe giren 4760 sayılı Özel Tüketim Vergisi Kanunu yirmi madde ve iki geçici maddeden oluşmaktadır. Ayrıca Maliye Bakanlığınca iki tane Özel Tüketim Vergisi Kanunu Genel Tebliği düzenlenmiştir. Gelir, Kurumlar, KDV\'den sonra dördüncü büyük vergi durumuna gelen Özel Tüketim Vergisi yaklaşık 1500 mükellefi ve 207 çeşit ürünü kapsamaktadır.\r\n<h2>            <a name=\"_Toc41840719\"></a>5-KATMA DEĞER VERGİSİ İLE ÖZEL TÜKETİM VERGİSİNİN BENZERLİKLERİ FARKLILIKLARI</h2>\r\nTürk Vergi Sisteminde dolaylı vergiler alanında reform 01 .01 .1985 tarihinde yürürlüğe giren 3065 sayılı Katma Değer Vergisi Kanunu ile başlamıştır. KDV, mal ve hizmetlerin ithali veya üretiminden nihai tüketiciye kadar olan bütün aşamalarda yaratılan katma değer üzerinden alınmaktadır. Dolaylı vergilerde ikinci reform denebilecek değişiklik 06.06.2002 tarih ve 24783sayılı Resmi Gazetede yayımlanan 4760 sayılı Özel Tüketim Vergisi Kanunu\'dur.\r\n\r\nDolaylı vergiler harcama sırasında fiyata dâhil edilmektedir. Böylece mükellef psikolojik olarak vergi yükünü daha az hissetmekte mali anestezi etkisi görülmektedir. Dolaysız vergilerden olan Gelir ve Kurumlar Vergisi\'nde ise mükellef kazancından bir kısmını götürüp vergi dairesine yatırmaktadır. Elde edildiği takvim yılından sonraki yılda ödenen dolaysız vergilere karşı vergi direnci daha kuvvetli olmaktadır.\r\n\r\nKDV ve ÖTV\'nin yürürlüğe girmesiyle birçok vergi, harç, fon ve pay kaldırılmıştır. Böylece dolaylı vergi yapımız sadeleşmiştir. Nitekim KDV Kanunu\'nun yürürlüğe girmesiyle 8 adet vergi, harç, fon ve pay kaldırılmıştır.ÖTV\'nin yürürlüğe girmesiyle 16 adet vergi, harç, fon ve pay kaldırılmıştır. ÖTVK\'nın 18. maddesinde yürürlükten kaldırılan hükümler sayılmıştır. Kanun metni incelendiğinde aşağıdaki vergi, harç, fon ve payların yürürlükten kaldırıldığı anlaşılmaktadır. KDV Kanunu madde 47 ve ÖTV Kanunu madde 16\'da kabul edildiği gibi; ithalatta vergi Gümrük idaresince uygulanır. Ayrıca ithalattan alınan vergilerle ilgili düzeltme işlemleri de Gümrük Kanunundaki esaslara göre işlem yapılır.\r\n\r\nKDV ve ÖTV Kanunlarında ortak istisnalar vardır. Bu istisnaların başında ihracat istisnası gelmektedir. Teslimin yurt dışındaki bir müşteriye yapılması ve teslim konusu malın Türkiye Cumhuriyeti Gümrük Bölgesinden çıkmış olması şartıyla ihracat sırasında bu vergiler alınmaz. Ayrıca karşılıklı olmak kaydıyla yabancı devletlerin Türkiye\'deki diplomatik temsilcilikleri, konsoloslukları ve uluslararası anlaşmalarla vergi muafiyeti tanınan uluslararası kuruluşlar ve bunların diplomatik haklara sahip mensuplarının yaptıkları harcamalar kanunlarda belirtilen şartları taşımaları halinde KDV ve ÖTV den istisnadır.\r\n\r\nKDV Kanunu\'nun 11 /c maddesinde ihraç edilmek şartıyla imalatçılar tarafından kendilerine teslim edilen mallara ait KDV ihracatçılar tarafından ödenmez. Mükelleflerce tahsil edilmeyen ancak ilgili dönem beyannamesinde beyan edilecek olan bu vergi, vergi dairesince tarh ve tahakkuk ettirilerek tecil olunur. Söz konusu malların, ihracatçıya teslim tarihini takip eden aybaşından itibaren 3 ay içinde ihraç edilmesi halinde, tecil ·edilen vergi terkin olunur. Ayrıca ihracatın yukarıdaki şartlara uygun olarak gerçekleştirilmemesi halinde yine KDV Kanununun aynı maddesinde öngörülen yaptırımlar uygulanır. ihraç edilmek kaydıyla ihracatçılara teslim edilen mallara ait ÖTV mükelleflerce ihracatçılardan tahsil edilmemesi şartıyla, bu mükelleflerin talebi üzerine vergi dairesince tarh ve tahakkuk ettirilerek tecil olunur. Verginin tarh ve tahakkuk ettirilebilmesi için mükellef tarafından beyannamede gösterilmesi gerekir. ÖTV Kanununda belirtilmese de malı teslim eden ÖTV mükellefinin, bu tecil ve terkin uygulamasından yararlanabilmesi için KDV Kanununda belirtildiği gibi ihracatçıdan tahsil etmediği bu vergiyi beyannamesinde göstermesi gerekir. Söz konusu malların ihracatçıya teslim tarihini takip eden ay başından itibaren 3 ay içinde ihraç edilmesi halinde tecil edilmesi gereken vergi terkin olunur. İhracatın yukarıdaki şartlara uygun olarak gerçekleştirilmemesi halinde ise tecil olunan vergi vade tarihinden itibaren 6183 sayılı AATUHK\'un 51. Maddesine göre belirlenen gecikme zammı ile birlikte tahsil olunur.\r\n\r\nKDV Kanunu madde 19\'a ve ÖTV Kanunu madde 1 O\'a göre; KDV ve ÖTV\'ye ilişkin istisna ve muafiyetler ancak bu kanunlara hüküm eklenmek veya bu kanunlarda değişiklik yapılmak suretiyle düzenlenir. Diğer kanunlarda yer alan istisna veya muafiyet hükümleri bu vergiler bakımından geçersizdir. Uluslararası anlaşma hükümleri saklıdır.\r\n\r\n&nbsp;\r\n<table width=\"711\">\r\n<tbody>\r\n<tr>\r\n<td width=\"355\"><strong>ÖTV</strong></td>\r\n<td width=\"355\"><strong>KDV</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\"><strong>İthalat veya imalatta bir kez alınır.</strong></td>\r\n<td width=\"355\"><strong>İthalat veya imalattan tüketime kadar her safhada alınır.</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">Alıcılar açısından gider veya maliyet unsurudur.</td>\r\n<td width=\"355\">Bazı istisnalar hariç maliyet unsuru değildir.</td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">Aynı listedeki mal imalatta da kullanılırsa indirim imkanı vardır.</td>\r\n<td width=\"355\">Yüklenilen vergilerin hepsi indirim konusu yapılıyor</td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">Genelde her mal için farklı oran ve tutarlar uygulanır.</td>\r\n<td width=\"355\">İki grup mal için indirimli, diğer tüm mal ve hizmetler için genel vergi oranı uygulanır.</td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">İstisnaları sınırlı</td>\r\n<td width=\"355\">İstisnalar daha çok</td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">İthal edilen veya ÖTV mükellefinden alınan malların ihracında ÖTV iade edilebilir</td>\r\n<td width=\"355\">Her safhada ihracatçı ödediği  ve telafi edemediği verginin iadesini alabilir.</td>\r\n</tr>\r\n<tr>\r\n<td width=\"355\">Listeler itibariyle vergilendirme dönemleri, beyan ve ödeme süreleri farklıdır.</td>\r\n<td width=\"355\">Bazı mükellefler için 3 aylık dönem dışında vergilendirme dönemi, beyan ve ödeme süresi sabittir.</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n<h1></h1>\r\nKDV, imalattan veya ithalattan tüketim aşamasına kadar her safhada uygulanır. İthalatçı, imalatçı, toptancı ve perakendeci olmak üzere bütün aşamalardan alınan vergi yayılı bir vergidir. Her aşamada alınan vergi satıcı için bir maliyet unsuru olduğundan fiyatlarda piramitleşme etkisi yapar. Fakat KDV\'de öngörülen indirim müessesesi bu olumsuz durumu giderici bir araçtır. ÖTV\'de durum daha farklıdır. ÖTV ithalat veya ilk iktisap aşamasında bir defaya mahsus olmak üzere alındığından toplu muamele vergisi özelliği taşımaktadır. Vergilendirilmiş bir malın tekrar vergilendirilmesi söz konusu olmadığından yayılı muamele vergilerinde karşılaşılan piramitleşme etkisi görülmez. Fakat ödenen bu verginin KDV\'de olduğu gibi indirim konusu yapılamaması nedeniyle maliyetleri arttırıcı etkisi vardır. Çünkü ÖTV\'de indirim müessesesi çok dar kapsamlı tutulmuştur. Özel tüketim vergisine tabi malların , yer aldığı listedeki başka bir malın imalinde kullanılması halinde ödenen vergi, Maliye Bakanlığınca belirlenen esaslara göre ödenecek vergiden indirilir (ÖTVK madde 9).\r\n\r\nKDV’ de advolerem vergileme var iken ÖTV de spesik vergilendirme esası daha yaygın olarak kullanılmaktadır.\r\n<h2>            <a name=\"_Toc41840720\"></a>6-SONUÇ</h2>\r\nKDV ilk kez 1954 yılında Fransa\'da uygulamaya konulmuş, hızla yayılarak 1990 yılı itibariyle 54 ülkede uygulanır hale gelmiş ve AB\'de ortak gider vergisi olarak kabul edilmiştir. Türkiye\'de KDV\'ye geçiş çalışmalarına İkinci Beş Yıllık Kalkınma Planı\'nda başlanılmış, ancak uygulamaya Beşinci Beş Yıllık Kalkınma Planı döneminde geçilebilmiştir. 1 Ocak 1985 tarihinde yürürlüğe giren KDV, vergi gelirleri içinde önemli bir paya sahip olmuş ve gelir vergisinden sonra Türk Vergi Sisteminin ikinci büyük vergisi haline gelmiştir. 1985 yılından 1986 yılı Temmuz ayına kadar KDV\'de tek oran uygulanmışken, bu tarihten sonra çok oran uygulamasına geçilmiştir. 1.1.1985 tarihinden 1.3.1995 tarihine kadar oran ve liste değişikliğini düzenleyen bir çok Kanun ve Kararname çıkartılmış ve 14 farklı oran uygulanmıştır. KDV oran ve listelerinin sık sık değiştirilmesi, zaten zor olan KDV uygulamasını daha da güçleştirmiştir.\r\n\r\nAvrupa Birliği ile vergisel uyumlaştırma çalışmaları çerçevesinde 01.01.1985 yılından itibaren ülkemizde uygulanmaya başlanan KDV, ülkemiz vergi tarihinde en çok tartışılan vergilerden biri olmuştur. KDV’yi bu denli tartışılır kılan, dolaylı vergilerin vergi adaletsizliğinin önemli sebeplerinden biri olarak görülmesidir.\r\n\r\n2002 yılından itibaren uygulanmaya başlanan ÖTV, Türk Vergi Sisteminde ciddi etkiler meydana getirmiştir. ÖTV’nin uygulanmaya başlamasını izleyen süreçte KDV’nin toplam vergi gelirleri içerisindeki payının artmakta, buna karşılık dolaylı vergiler içerisindeki payının ise azalmakta olduğu görülmektedir. Buna karşılık ÖTV’nin toplam vergi gelirleri içerisindeki payı pek değişmezken dolaylı vergiler içerisindeki payı ise azalma eğilimindedir. Adaletsizliğe neden olduğu gerekçesiyle tartışılan bu iki vergi türünün hem olumlu hem de olumsuz hem benzer hem de farklı yanları bulunmaktadır.\r\n<h3 style=\"text-align: right;\">Fırat İnsel</h3>\r\n<h3 style=\"text-align: right;\">Vergi Müfettişi</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h1>            <a name=\"_Toc41840721\"></a></h1>\r\n<h1></h1>\r\n<h1>            KAYNAKÇA</h1>\r\n&nbsp;\r\n\r\nACAR, İbrahim Attila; MERTER, Mehmet Emin (2005), “Türkiye’de 1980 Sonrası Dönemde Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu”, Maliye Dergisi, Ocak-Şubat 2005, Sayı: 147, s. 10.\r\n\r\nACAR, İbrahim Attila; MERTER, Mehmet Emin , “T Türk Vergi Sisteminde KDV Uygulaması ve Etkinliğinin Analizi”, Maliye Dergisi, Temmuz-Aralık 2007, Sayı: 153\r\n\r\nÇAKIR, Meral; “Katma Değer Vergisi Gözüyle Özel Tüketim Vergisine Bakış” <a href=\"https://www.kobiline.com/docs/AATax/article/OTV.doc\">https://www.kobiline.com/docs/AATax/article/OTV.doc</a>\r\n\r\nÇAPAR, Mustafa (2004),“Özel Tüketim Vergisi ve Türkiye Uygulaması”,https://www.sayistay.gov.tr/yayin/dergi/icerik/der52m6.pdf\r\n\r\nKATMA DEĞER VERGİSİNİN TARİHÇESİ, <a href=\"https://vergidosyasi.com/2018/09/10/katma-deger-vergisinin-tarihcesi/\">https://vergidosyasi.com/2018/09/10/katma-deger-vergisinin-tarihcesi/</a>\r\n\r\nGürlek, S. Pelin.(2007). Harcamalar Üzerinden Alınan Vergilerden Katma Değer Vergisi. İstanbul Üniversitesi Sosyal Bilimler Enstitüsü. (yayımlanmamış yüksek lisans Ödevi). İstanbul.\r\n\r\nGÜRCÜ, GÜNGÖR; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\nYILMAZ , Murat; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\nKARAKOÇ, Güven (2003), “Özel Tüketim Vergisinin Vergi Sistemimizdeki Yeri”, Vergi Raporu, 2003\r\n\r\nÇAPAR, Mustafa (2003), “Özel Tüketim Vergisi Ve KDV Arasındaki Temel Benzerlikler Ve Farklılıklar ”, Vergi Raporu, 2003\r\n\r\n3065  Sayılı KDV Kanunu\r\n\r\n4760 Sayılı ÖTV Kanunu\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref1\" name=\"_ftn1\">[1]</a> ÇAPAR, Mustafa (2003), “Özel Tüketim Vergisi Ve KDV Arasındaki Temel Benzerlikler Ve Farklılıklar ”, Vergi Raporu, 2003\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref2\" name=\"_ftn2\">[2]</a> KARAKOÇ, Güven (2003), “Özel Tüketim Vergisinin Vergi Sistemimizdeki Yeri”, Vergi Raporu, 2003\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref3\" name=\"_ftn3\">[3]</a> YILMAZ , Murat; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref4\" name=\"_ftn4\">[4]</a> KARAKOÇ, Güven (2003), “Özel Tüketim Vergisinin Vergi Sistemimizdeki Yeri”, Vergi Raporu, 2003\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref5\" name=\"_ftn5\">[5]</a> ÇAPAR, Mustafa (2003), “Özel Tüketim Vergisi Ve KDV Arasındaki Temel Benzerlikler Ve Farklılıklar ”, Vergi Raporu, 2003\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref6\" name=\"_ftn6\">[6]</a> YILMAZ , Murat; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref7\" name=\"_ftn7\">[7]</a> YILMAZ , Murat; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref8\" name=\"_ftn8\">[8]</a> ÇAPAR, Mustafa (2003), “Özel Tüketim Vergisi Ve KDV Arasındaki Temel Benzerlikler Ve Farklılıklar ”, Vergi Raporu, 2003\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref9\" name=\"_ftn9\">[9]</a> YILMAZ , Murat; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\n<a href=\"applewebdata://70996C06-87A9-456F-ACDF-0F58427FCE72#_ftnref10\" name=\"_ftn10\">[10]</a> GÜRCÜ, GÜNGÖR; “TÜRK VERGİ SİSTEMİNDE KATMA DEĞER VERGİSİNİN TARİHİ, VERGİ GELİRLERİ İÇERİSİNDEKİ YERİ Ve REFORM İHTİYACI”, Vergi Raporu, Aralık 2017, Sayı: 219\r\n\r\n&nbsp;','AVRUPA BİRLİĞİ VE TÜRKİYE’DE KATMA DEĞER VERGİSİNİN TARİHİ GELİŞİMİ VE KATMA DEĞER VERGİSİNİN ÖZEL TÜKETİM VERGİSİ İLE MUKAYESESİ','','publish','closed','open','','avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi','','\nhttps://vergidosyasi.com/2018/09/10/katma-deger-vergisinin-tarihcesi/','2021-04-11 20:44:07','2021-04-11 17:44:07','',0,'http://www.davavergi.com/?p=688',0,'post','',0),
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INSERT INTO `wsxwp_posts` VALUES
(696,1,'2021-04-25 13:00:56','2021-04-25 10:00:56','<h2><strong>DÜZELTME VE ŞİKAYET BAŞVURULARI REDDEDİLEN MÜKELLEFERİN VERGİ DAVASI AÇMA HAKLARI VAR MIDIR?</strong></h2>\r\n<strong> </strong>\r\n<h2>GİRİŞ</h2>\r\nVergilendirme işlemleri birer idari işlemdir. 213 sayılı Vergi Usul Kanununda, bu işlemlerde yapılan hataların çeşitli yollarla fark edilmesi halinde kendine özgü bir denetim ve kontrol sistemi öngörülmüştür. Vergi hataları idare tarafından tespit edilerek düzeltileceği gibi mükellefler tarafından hatanın düzeltilmesi için vergi dairelerine başvuruda bulunulabilir. Vergi hatalarının düzeltilmesi taleplerinin düzeltme ve şikayet yoluyla reddi üzerine mükellefler tarafından vergi mahkemesi nezdinde vergi davası açma hakları da bulunmaktadır.\r\n\r\nVergi Usul Kanununda madde 116’da<em> “Vergi hatası, vergiye müteallik hesaplarda veya vergilendirmede yapılan hatalar yüzünden haksız yere fazla veya eksik vergi istenmesi veya alınmasıdır.” </em>tanımı yer almaktadır. Vergi hataları iki başlık altında incelenir bunlardan ilki hesap hatalarıdır. Hesap hataları ise matrah hataları, vergi miktarında hatalar ve verginin mükerrer olmasından ibarettir.\r\n\r\n&nbsp;\r\n\r\nVergilendirme hataları;\r\n\r\n-Mükellefin şahsında hata\r\n\r\n-Mükellefiyette hata\r\n\r\n-Mevzuda hata\r\n\r\n-Vergilendirme veya muafiyet döneminde hata\r\n\r\n&nbsp;\r\n\r\nVergi hatalarının düzeltilmesi idarece resen yapılabileceği gibi vergi hatasının ilgilileri tarafından yazılı olarak Vergi Dairesi Müdürlüğüne yapılacak başvuru ile de talep edilebilir. Başvuru süresi beş yılın sonunda zamanaşımına uğrar. Beş yıllık süre vergiyi doğuran olayın doğduğu takvim yılını izleyen yılın başından itibaren işlemeye başlar. Yani 2012 yılı Ekim ayında hatalı vergi hesabı yapılmışsa süre 1 Ocak 2013 tarihinde başlar. Ancak Vergi Usul Kanunu madde 126 da yer alan şu üç halde süre\r\n\r\n-Zamanaşımı süresinin son yılı içinde tarh ve tebliğ edilen vergilerde hatanın yapıldığı\r\n\r\n-İlan yolu ile tebliğ edilip vergi mahkemesinde dava konusu yapılmaksızın tahakkuk eden vergilerde mükellefe ödeme emrinin tebliğ edildiği\r\n\r\n-İhbarname ve ödem emri ilan yoluyla tebliğ edilen vergilerde 6183 sayılı kanuna göre haczin yapıldığı\r\n\r\nTarihten başlayarak bir yıldan aşağı olamaz. Bu nedenle beş yıllık sürenin sonuna yaklaşılmış olsa da süre bir yıl kadar uzamış sayılacaktır. Ancak söz konusu durumun yalnızca bu üç hal ile sınırlı olduğu unutulmamalıdır.\r\n\r\nVergi davaları için öngörülen dava açma süresi içinde yapılan hata düzeltme başvuruları dava açma süresini durdurur. Duran dava açma süresi hata düzeltme başvurusuna ilişkin kararın verilmesi veya cevap bekleme süresinin dolması ile kaldığı yerden devam eder. Yani dava açma süresinin 10. gününde hata düzletme başvurusu yapan mükellefin başvurusuna cevap verilmesi ile 20 günlük dava açma süresi kalacaktır.\r\n<h2>ÖRNEK DANIŞTAY VERGİ DAVA DAİRESİ  KARARLARI</h2>\r\n<strong>Danıştay 4. Dairesinin 17.03.1986 tarihli 1984/1617 Esas 1986/1009 Karar sayılı </strong>kararında yer alan  <em>“Vergi Mahkemelerine dava açabileceği gibi istendiğinde yükümlüler tarafından vergi hatalarının düzeltmesi dileğiyle işlemi yapan Vergi Dairesi Müdürlüğüne de başvurulabilecektir. Bu başvuru, dava açma süresi içinde yapılmışsa işlemeye başlayan dava süresi duracaktır…</em>\r\n\r\n<em>Düzeltme istemine ilişkin dilekçenin verildiği tarihe kadar işleyen sürenin, düzeltme isteğinin reddine ilişkin yazının tebliğinden itibaren geçen süreye eklenmesi 2577 sayılı yasanın 11. Maddesinin üçüncü fıkrası hükmü gereği olduğundan<u>, idarenin istemin reddine ilişkin yazısından itibaren 30 gün içinde açılan davanın süresinde olduğu yolundaki kararın kabulüne olanak yoktur. </u>“</em>ifadeleri açıkça yukarıda izah ettiğimiz hususa dikkat çekmektedir.\r\n\r\nBununla birlikte <strong>Danıştay 3. Dairesi 13.11.2012 tarihli 2010/2951 Esas 2012/3620 Karar sayılı</strong>\r\n\r\n<em> “vergilendirmeden doğan uyuşmazlık hukuki bir ihtilaftan değil de vergi hatasından kaynaklanıyor ise, bu durumda 213 sayılı Kanun’un 116 ila 126. maddelerinde öngörülen özel bir idari usul olan düzeltme ve şikayet başvurusu düzenlenmiş olup, buna göre, yükümlüler, vergi, resim ve harçların tarh ve tahakkuk aşamalarında yapılan ve söz konusu Yasada açıkça tanımlanan vergi hataları için, vergi mahkemesinde dava açma süresi geçtikten sonra yaptıkları düzeltme taleplerinin, altmış gün içinde cevap verilmemesi halinde reddedilmiş sayılması veya bu süre içinde yazılı olarak verilen ret cevabı üzerine şikayet mercii olan Maliye Bakanlığı’na (5345 sayılı Gelir İdaresi Başkanlığı’nın Teşkilat ve Görevleri Hakkında Kanun’un 4. maddesinin 5615 sayılı Kanun’un 18. maddesiyle değişik (g) bendi uyarınca 04.04.2007 tarihinden itibaren Gelir İdaresi Başkanlığı’na) başvurabilirler. İlgililerin şikayet merciine başvuruları bir süreyle kısıtlanmamakla birlikte zamanaşımı süresi içinde yapılması gereken şikayet başvurusunun, şikayet merciinin olumsuz cevabının tebliğinden ya da altmış gün içinde cevap verilmemesi halinde altmış günün sona ermesinden itibaren otuz gün içinde vergi mahkemesinde dava konusu yapılması İdari Yargılama Usulü Kanun’unda öngörülen genel düzenlemelerin gereğidir. “</em>\r\n\r\nİbaresinden açıkça dava açma süresinin durması ve idarenin cevabının ardından kaldığı yerden devam etmesi hususunun vergi hatalarında değil hukuki uyuşmazlık konusunda mümkün olduğunu belirtmiştir. Devamında ise İdarenin hata düzeltme talebine ilişkin red cevabına binaen başvurulan bakanlığa şikayet yolunda bakanlığın cevabına karşı açılacak davada sürenin genel 30 günlük süre olduğu anlaşılmaktadır.\r\n\r\n&nbsp;\r\n<h2><strong>HATA DÜZELTME BAŞVURU SÜRECİ NASIL İLERLER?</strong></h2>\r\n&nbsp;\r\n\r\nİlgililer yukarıda da bahsedilen beş yıllık süre içinde yazılı bir talep ile işlemi yapan Vergi Dairesine başvuru yapmalıdır. İdare bu başvuruya karşı üç şekilde karşılık verebilir. İlki başvuruyu haklı bulur ve hatanın düzeltilmesine karar verir ve bunu tüm ilgililere tebliğ eder. İkincisi ise başvurunun reddine karar verir ve bunu yine tüm ilgililere tebliğ eder. Son olarak da 60 gün boyunca cevap vermez ve başvuru zımni olarak reddedilmiş sayılır. Vergi Dairesine yapılan bu başvurudan sonra yasa gereği Maliye Bakanlığına şikayet ve düzeltme başvurusu yapılmalıdır. Bakanlığa başvuru yapılmadan doğrudan dava açılmasının mümkün olmadığı ve açılması halinde IYUK hükümleri gereğince dilekçenin Bakanlığa tevdii edilmesi gerektiği yönünde Danıştay kararları mevcuttur. (Örneğin: Danıştay Vergi Daireleri Genel Kurulu 15.03.2001 tarihli e.2003/254 k.2004/28 sayılı kararı). Mükellefe şikayet başvurusuna ilişkin kararın tebliği ya da zımni ret süresinin dolması ile 30 gün içinde dava açılabilir. Yine burada da yukarıda belirtilen hukuki uyuşmazlığa yönelik dava açma süresi ile karıştırılmamalıdır. Yalnızca hata düzeltme başvuruları ve şikayetlere yönelik kararlar için söz konusu kararların tebliğinden itibaren 30 günlük süre mevcuttur. Bahsi geçen düzeltme ve şikayet yoluna mükellef, vergi sorumlusu ve bunların vekilleri başvurabilir. Başlangıçta vergi sorumlularının hata düzeltme başvurusunda bulunup bulunamayacağı tartışılmış olsa da Danıştay’ın bir çok kararında (Örneğin: Danıştay 4. Dairesi 1985/3253 Esas 1986/343 Karar sayılı kararı, Danıştay Vergi Daireleri Genel Kurulu 22.04.1994 tarihli ve E.1993/118 K.1994/195 sayılı kararı) vergi sorumlularının da düzeltme ve şikayet başvurusu yapabilecekleri belirtilmiştir.\r\n\r\n<strong> </strong>\r\n<h2><strong>DAVA AÇMA SÜRESİ DOLDUKTAN SONRA DÜZELTME BAŞVURUSU YAPILABİLİR Mİ?</strong></h2>\r\n<strong> </strong>\r\n\r\nDikkat edilmesi gereken önemli hususlardan biri de dava açma süresi geçse de Maliye Bakanlığına şikayet ve düzeltme başvurusu yapılabilir. Hatta mükellef ve idare arasındaki hukuki uyuşmazlık hakkında kesinleşmiş bir hüküm bulunsa dahi iddia edilen vergi hatası hakkında karar verilmemiş olması halinde düzeltme ve şikayet yoluna başvurulabilir.\r\n\r\nBaşvuru için dikkat edilmesi gereken bir diğer nokta Vergi Usul Kanunu madde 124 de şikayet mercii olarak Maliye bakanlığı gösterilmişse de 15.07.2018 tarihinde yürürlüğe giren Bakanlıklara Bağlı, İlgili, İlişkili Kurum ve Kuruluşlar ile Diğer Kurum ve Kuruluşların Teşkilatı Hakkındaki 4 sayılı Cumhurbaşkanlığı Kararnamesi ile Hazine ve Maliye Bakanlığına bağlı Gelir İdaresi Başkanlığının kurulmuştur. Söz konusu Cumhurbaşkanlığı Kararnamesinin 137’nci maddesinin f bendinde şikâyet başvurularını karara bağlamak Gelir İdaresi Başkanlığının görevleri arasında sayılmıştır. Halen şikâyet mercii Gelir İdaresi Başkanlığıdır.\r\n\r\n&nbsp;\r\n<h2><strong>HATA MI ? HUKUKİ UYUŞMAZLIK MI ?</strong></h2>\r\n&nbsp;\r\n\r\nVergi hatalarının vergi dairesi tarafından düzeltilebilmesi için vergi hatalarının yargılamayı gerektirmemesi ve ilk bakışta anlaşılır açıklıkta olması gerekmektedir. Hukuki bir ihtilaf içeren vergi hataları yönünden hak düşürücü süre olan dava açma süresi içinde Vergi Mahkemelerinde dava açılmalıdır. Bu nedenle ilk bakışta hak düşürücü süre için bir istisna ya da süreyi uzatma yolu gibi gözükse de bu yolun ancak açıkça anlaşılır hesap hataları ve vergilendirme hataları yönünden işlevsel olduğu unutulmamalıdır. Zira Danıştay Vergi Dava Daireleri 25.10.1991 tarihli 1991/15 Esas 1991/80 Karar sayılı kararında\r\n\r\n&nbsp;\r\n\r\n<em> “4792 sayılı Sosyal Sigortalar Kurumu Kanununun 24. Maddesinin 1319 sayılı Emlak Vergisi Kanununun 22. Maddesi karşısındaki durumu gerek tarafların durmasına gerekse Danıştay 9. Dairesinin çelişik kararlar vermesine yol açmış ve kararlar arasındaki çelişki Danıştay İçtihatları Birleştirme Kurulunun K:1988/1 sayılı kararı ile giderilmiştir. Açıklanan yargısal süreç, 4792 sayılı Kanunun 24. Maddesinde yazılı kuralın, kuruma ait taşınmazların Emlak Vergisinden bağışık tutulması yolunda yeterli açıklıkta olmadığını göstermektedir. Dolayısıyla Vergi Usul Kanununun 118. Maddesinde yazılı vergilendirme hatasından söz edilemeyeceğinden taraflar arasında düzeltme ve şikayet başvurusuna konu yapılamayacak bir uyuşmazlık bulunduğu sonucuna varılmaktadır. Bu nedenle şikayet başvurusu üzerine kurulan olumsuz işleme karşı açılan davanın reddi gerekirken davanın işleme yönelik kısmının kabulünde yasaya uygunluk görülmemiştir. “</em>\r\n\r\n<em> </em>\r\n\r\n<strong>Danıştay 4. Dairesi 05.04.2016 tarihli 2016/3228 Esas 2016/1483 Karar sayılı kararına      </strong>konu olayda tasfiyesi tamamlanıp tüzel kişiliği sona eren şirketin kanuni temsilcisi adına yapılan tarhiyatın düzeltme ve şikayet başvurularının incelenmeyeceği belirtilmiştir. Karar şu şekildedir;\r\n\r\n<em> </em>\r\n\r\n<em> “Düzeltme ve şikayet yoluna başvurulabilmesi için vergilendirme işlemleri sırasında anılan Kanunun 117 ve 118. Maddelerinde tanımı yapılan ve kendisinden düzeltme isteminde bulunan idari makamın veya uyuşmazlık halinde yargı yerinin yorum tekniklerine başvurmadan ilk bakışta anlaşılabilecek açlıktaki vergilendirme yanlışlıklarını içeren bir hatanın yapılmış olması gerekmekte olduğu, uyuşmazlığın vergi hatası dışında maddi ve hukuki bir değerlendirmeyi gerektiren bir hususa ilişkin olması durumunda ise düzeltme ve şikayet yoluyla yapılan başvurunun reddi üzerine açılacak davalarda işin esasına yönelik iddiaların incelenmesine olanak bulunmadığı </em>\r\n\r\n<em>Uyuşmazlığın hukuki ihtilaf niteliğinde olduğu ve söz konusu iddiaların ancak ilgili cezalı tarhiyata ilişkin ihbarnameye karşı süresinde açılacak bir davada dikkate alınabileceği, bu durumda, dava konusu olayda 213 sayılı Vergi Usul Kanununun yukarıda sözü edilen maddeleri kapsamında bir hatanın bulunmadığının anlaşıldığı gerekçesi ile davanın reddine ilişkin kararın onanmasına karar verilmiştir.“</em>\r\n\r\n<em> </em>\r\n<h2>SONUÇ</h2>\r\n&nbsp;\r\n\r\nSonuç olarak yukarıda belirtildiği gibi vergi hataları; Vergi Usul Kanununda hesap hataları ve vergilendirme hataları olarak ele alınmış olup hukuki bir uyuşmazlık içermeyen açık hatalardır. Dolayısıyla vergi hatası saptamasının dikkatle yapılması gerekmektedir. Mükellef, vergi sorumlusu ve vekilleri yazılı bir başvuru ile 5 yıl içinde hataların düzeltilmesini talep edebilirler. Söz konusu süreç gerek idareye başvuru gerekse yargılama aşamasında dikkat edilmesi gereken pek çok hususu içinde barındırır. Bu nedenle Vergi Hukuku alanında uzman bir avukat ve yine vergi alanında uzman diğer kişilerden destek alınması sürecin doğru yürütülmesi ve mükellef yararına sonuçlar alınmasına yardımcı olacaktır.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Av. NESLİHAN BOSTANCI</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h4 style=\"text-align: right;\">Sorularınız için: <a href=\"mailto:davavergi@gmail.com\">davavergi@gmail.com</a></h4>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h4 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h4>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VERGİ HATALARI NELERDİR? VERGİ HATALARI NASIL DÜZELTİLİR?','','publish','closed','open','','vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir','','','2021-04-25 13:03:45','2021-04-25 10:03:45','',0,'http://www.davavergi.com/?p=696',0,'post','',0),
(697,1,'2021-04-25 13:00:50','2021-04-25 10:00:50','VERGİ HATA','VERGİ HATA','VERGİ HATA','inherit','closed','closed','','vergi-hata','','','2025-01-09 14:09:54','2025-01-09 11:09:54','',696,'http://www.davavergi.com/wp-content/uploads/2021/04/VERGİ-HATA.jpg',0,'attachment','image/jpeg',0),
(700,1,'2021-04-29 12:09:47','2021-04-29 09:09:47','<h2>GİRİŞ</h2>\r\nVergi ödeyicisi tarafından ödenecek somut ve kişisel vergi miktarına “vergi borcu” denilmektedir. Vergi ödeyicisi her zaman vergi borçlusu (mükellef) olmayabilir. Mükellefler genel olarak vergi borçlarını fiilen kendileri öderler. Ancak, bazen vergi borcu mükellef yerine bir nevi aracı konumunda bulunan başka kişilerden tahsil edilir. Mükellefin vergi borcunun ödenmesinden ve diğer vergi ödevlerinin yerine getirilmesinden sorumlu tutulan üçüncü kişilere “vergi sorumlusu” denir. Bu yazımızda; şirket ortakları ve müdürlerinin vergi borçlarından sorumluluğunu inceleyeceğiz.\r\n<h2>ŞİRKET</h2>\r\nTürkiye yasalarına göre iki veya daha fazla gerçek veya tüzel kişinin bir araya gelerek emek veya mallarını ortak bir amaçla bir sözleşme ile birleştirmeleri sonucu ortaya çıkan tüzel kişiliğe şirket denir. Şirketler, şahıs (adi, kolektif, komandit) ve sermaye (sermayesi paylara bölünmüş komandit, limited, anonim) şirketleri olarak ikiye ayrılır.\r\n\r\nBir veya daha çok gerçek veya tüzel kişi tarafından bir ticaret unvanı altında kurulan; esas sermayesi belirli olup, bu sermaye esas sermaye paylarının toplamından oluşan ve amacı kanunen yasak olmayan her türlü ekonomik konu olan şirketlere limited şirket denir. Limited şirketler kurumlar vergisi (var olan kurumların kazançları üstünden alınan vergi) mükellefidirler. Kurumlar Vergisi oranı vergi matrahının % 22’sidir. Tüm beyannameleri elektronik ortamda verilmektedir. Limited şirketler; çalışanlar, gerçek kişilerden kiraladıkları işyerleri, aldıkları serbest meslek hizmetleri için muhtasar beyanname verip, gelir vergisi stopajı (birine ödenen paradan vergi yasasının belirlediği ölçüye uygun olarak yapılan ve maliyeye yatırılan kesinti) öderler. Muhtasar beyanname aylık verilebileceği gibi; çalışan sayısı on kişinin altında ise üç ayda bir de verilebilir. Her ay KDV (vergi mükelleflerin yarattıkları katma değer üzerinden aylık olarak ödedikleri vergi türü) beyannamesi verirler. 3 ay da bir de Kurum Geçici Vergisi beyannamesi verilir. Limited şirketler kar payı dağıttıklarında; dağıttıkları kar payı üzerinden %15 oranında Gelir Vergisi (gerçek kişilerin yani hukukta hak edinebilen ve yetki kullanabilen kurumlaşmamış kişilerin gelirleri üzerinden alınan vergi türü) stopajı yapmaktadırlar. Limited şirketler verdikleri beyannamelerde maktu damga vergisi (kişiler ve kurumlar arasındaki anlaşma ve işlemlerin geçerliliğini belgeleyen kâğıtlardan alınan vergi) ödemekle yükümlüdürler. Limited Şirketlerde Damga Vergisi mükellefiyeti zorunlu değildir.\r\n<h2>\r\nŞİRKET ORTAKLARININ SORUMLULUĞU</h2>\r\nSayılan bu vergilerin borçlarının sorumluluğundan bahsedelim. Limited şirket ortakları, şirketten tahsil edilemeyen veya tahsil edilemeyeceği anlaşılan kamu alacağından (vergi) sermaye payları oranında doğrudan doğruya sorumludurlar (AATUHK , m.35/f.1). Limited şirket ortağının şirketin vergi borcundan dolayı sorumluluğu, sermaye payı oranında sınırlıdır (bir başka deyişle sınırsız). Böyle bir sorumluluğun anlamı, her bir ortağın, sermaye payı oranına isabet eden vergi borcunun ödenmesinden sorumlu olmasıdır. Ortağın şirketteki sermaye payını devretmesi hâlinde, payı devreden ve devralan kişiler, devir öncesine ait kamu alacaklarının ödenmesinden müteselsilen sorumlu( her bir borçlunun alacaklıya karşı borcun tamamından sorumlu olduğu borç ilişkisi) tutulurlar. Ayrıca, kamu alacağının doğduğu ve ödenmesi gerektiği zamanlarda pay sahiplerinin farklı kişiler olması hâlinde, bu kişiler de kamu alacağının ödenmesinden müteselsilen sorumlu olurlar (AATUHK, m.35/f.2,3).\r\n<h2>TASFİYE MEMURUNUN SORUMLULUĞU</h2>\r\nŞirketi tasfiye ile ilgili konularda mahkemelerde ve dış ilişkide temsil eden memura tasfiye memuru denir. Tasfiye memurları kurumun tahakkuk etmiş vergileri ( verginin ödenmesi gereken safhaya gelmesi) ile tasfiye beyannamelerine göre hesaplanan vergileri ve diğer itirazlı tarhiyat için İcra ve İflas Kanunu’nun 207’nci maddesine uygun bir karşılık ayırmadan aynı kanunun 206’ıncı maddesinin dördüncü sırasında yazılı alacaklılara ödeme ve ortaklara paylaştırma yapamazlar. (KVK m.17/7) Aksi takdirde, bu vergilerin asıl ve zamları ile vergi cezalarından şahsen ve müteselsilen sorumlu olurlar. Bu vergiler ile tasfiye işlemlerinin incelenmesi sonucunda tarh edilecek (hesaplanacak) vergilerin asıl ve zamları, tasfiye sırasında dağıtım, devir, iade veya satış gibi yollarla kendisine bir iktisadi kıymet aktarılan veya tasfiye kalanı üzerinden kendisine paylaştırma yapılan ortaklardan da aranabilir. Ortaklardan tahsil edilen vergi asılları için ayrıca tasfiye memurlarına başvurulmaz. Tasfiye memurları, bu şekilde ödedikleri vergilerin asılarından dolayı, kendisine bir iktisadi kıymet aktarılan veya tasfiye kalanından pay alan ortaklara, ortakların aldıkları kıymetlerin vergileri karşılamaya yetmemesi hâlinde, alacaklılara rücu (bir kişinin, hukuken diğerinin yerine geçerek üçüncü kişilere karşı onun haklarını ve sorumluluklarını devralması durumu) edebilirler. Tasfiye edilerek tüzel kişiliği ticaret sicilinden silinmiş olan mükelleflerin tasfiye öncesi dönemleri ile tasfiye dönemlerine ilişkin olarak yapılacak tarhiyata ve kesilecek cezalara, müteselsilen sorumlu olmak üzere, tasfiye öncesi dönemler için kanuni temsilcilerden, tasfiye dönemleri için ise tasfiye memurlarından herhangi biri muhatap tutulur. Limited şirket ortakları, tasfiye öncesi dönemlerle ilgili olarak bu kapsamda doğacak kamu alacaklarından şirkete koydukları sermaye payları oranında sorumlu olurlar. Şu kadar ki, tasfiye memurlarının sorumluluğu tasfiye sonucunda dağıtılan tutarla sınırlıdır. (KVK, m. 17/9).\r\n\r\nLimited şirket ortakları, ilke olarak taahhüt ettikleri sermaye payları ile sınırlı olarak sorumludurlar. Taahhüt ettikleri sermaye payını tamamen ödeyen ortakların, şirketin borçlarından dolayı üçüncü kişilere karşı herhangi bir sorumlulukları bulunmamaktadır. Ortaklar, taahhüt ettikleri ve koydukları sermaye sonradan yok olsa bile, tasfiyeden sonra, sermaye payları oranındaki kamu borcunun ödenmesinden kişisel malvarlıkları ile sorumlu olmaya devam ederler. Daha önce de belirtildiği üzere, ortağın şirketteki sermaye payını devretmesi hâlinde, payı devreden ve devralan kişiler, devir öncesine ait kamu alacaklarının ödenmesinden müteselsilen sorumlu tutulacakları gibi; kamu alacağının doğduğu ve ödenmesinin gerektiği zamanlarda pay sahiplerinin farklı kişiler olması hâlinde, bu kişiler kamu alacağının ödenmesinden yine müteselsilen sorumlu tutulacaklardır.\r\n<h2>MÜDÜRÜN SORUMLULUĞU</h2>\r\nLimited şirketin yöneticisi olan, her tür kararı alıp imza eden kişiye müdür denir. Müdür, şirket ortakları içinden olabileceği gibi ortaklık dışından yönetim becerilerine güvenilen bir kişi de seçilebilir. Kanun emredici hükmü gereğince yönetim tamamen şirket ortağı olmayan bir kişiye devredilemez, mutlaka bir ortak müdür olarak bırakılmalıdır.(Türk Ticaret Kanunu m.623) Müdür, şirket ortağı ise zaten kamu alacaklarından müteselsil sorumlu olacaktır. Ancak dışarıdan bir kişi ise 6183 sayılı kanun mükerrer 35.maddesi gereğince yine sorumluluktan kaçamamakta, kanuni temsilci olarak müteselsil sorumlu sayılmaktadır. Kamu alacaklarında asıl borçlu olan şirketin kendisidir. Müdür ve ortakların bu borçtan sorumluluğu ise ikincil niteliktedir. Danıştay İçtihatları Birleştirme Kurulu, Esas No: 2013/1, Karar No: 2018/1, 20 Haziran 2019 Tarihli Resmi Gazete ’de yayımlanan kararı gereğince de eğer kamu alacağı şirketten karşılanamazsa, herhangi bir sıralama söz konusu olmaksızın müdür ve ortaklara gidilebilir.\r\n<h3 style=\"text-align: right;\">AHBV (GAZİ) ÜNİVERSİTESİ\r\nMALİYE BÖLÜMÜ ÖĞRENCİSİ\r\nLEYLA NUR ÖVEN</h3>\r\n<h4>KAYNAKLAR\r\n Fritz NEUMARK, s. 68.\r\n İstanbul Üniversitesi, Vergi Hukuku, s.109.\r\n https://tr.wikipedia.org/wiki/%C5%9Eirket\r\n Galatasaray Üniversitesi, İİBF, İşletme Bölümü, Muhasebe Anabilim Dalı Öğretim Üyesi, Prof. Dr. Volkan Demir.\r\n 6183 Sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun</h4>','ŞİRKET ORTAKLARI VE MÜDÜRLERİNİN VERGİ BORÇLARINDAN SORUMLULUĞU','','publish','closed','open','','sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu','','','2021-04-29 12:09:47','2021-04-29 09:09:47','',0,'http://www.davavergi.com/?p=700',0,'post','',0),
(701,1,'2021-04-29 12:09:41','2021-04-29 09:09:41','ortak','ortak','ortak','inherit','closed','closed','','ortak','','','2025-01-09 14:09:56','2025-01-09 11:09:56','',700,'http://www.davavergi.com/wp-content/uploads/2021/04/ortak.jpg',0,'attachment','image/jpeg',0),
(703,1,'2021-05-02 22:59:24','2021-05-02 19:59:24','<strong> </strong>\r\n\r\n<strong> </strong>\r\n<ol>\r\n 	<li>\r\n<h2><strong> GİRİŞ</strong></h2>\r\n</li>\r\n</ol>\r\n193 sayılı Gelir Vergisi Kanunu’ nda ücret, işverene tabi ve belirli bir işyerine bağlı olarak çalışanlara hizmet karşılığı verilen para ve ayınlar ile sağlanan ve para ile temsil edilebilen menfaat olarak tanımlanmıştır. Bu tanımdan görüleceği üzere ücret nakdi ve ayni ödemeleri kapsamaktadır.\r\n\r\nBu makalemizde işletme personellerine verilen alışveriş çekleri vergisel yönden değerlendirilecek olup, Sosyal Güvenlik Kanunları karşısındaki durumu da ele alınacaktır.\r\n<ol start=\"2\">\r\n 	<li>\r\n<h2><strong> ALIŞVERİŞ ÇEKİ KAVRAMI VE VERGİ İLE SOSYAL GÜVENLİK KANUNLARI YÖNÜNDEN DEĞERLENDİRİLMESİ</strong></h2>\r\n</li>\r\n</ol>\r\nAlışveriş çeki kişilere belirlenen yerlerden, belirlenen tutarlara kadar alışveriş imkanı sağlayan daha çok kart şeklinde verilen bir nevi alışveriş hakkıdır. Alışveriş çeki, nakit para değildir ancak belirlenen kullanım yerleri açısından para mahiyetini taşır.\r\n<h3><strong>2.1. Gelir Vergisi Yönünden</strong></h3>\r\nGünümüzde bazı işletmelerin Ramazan ayında personele alışveriş çeki verdikleri görülmektedir. Bu yönüyle işletmeler tarafından personele fayda sağlanmış olmaktadır.\r\n\r\n193 sayılı Gelir Vergisi Kanunu’ nun 61. maddesine göre Ücret, işverene tabi ve belirli bir işyerine bağlı olarak çalışanlara hizmet karşılığı verilen para ve ayınlar ile sağlanan ve para ile temsil edilebilen menfaatler olarak tanımlanmıştır. Aynı maddede ücretin ödenek, tazminat, kasa tazminatı (Mali sorumluluk tazminatı), tahsisat, zam, avans, aidat, huzur hakkı, prim, ikramiye, gider karşılığı veya başka adlar altında ödenmiş olması veya bir ortaklık münasebeti niteliğinde olmamak şartı ile kazancın belli bir yüzdesi şeklinde tayin edilmiş bulunması onun mahiyetini değiştirmeyeceği belirtilmiştir.\r\n\r\nBuna göre ücretin sadece nakden yapılan ödemeleri kapsamayıp, ayni ödemeleri de kapsadığı görülmektedir.\r\n\r\nAnılan Kanunun 96 ncı maddesinde, \" Vergi tevkifatı, ücretler dışında kalan ödemelerde gayrisafi tutarlar üzerinden yapılır. Kesilmesi gereken verginin ödemeyi yapan tarafından üstlenilmesi halinde bu vergi bilfiil ödenen miktar ile ödemeyi yapanın yüklendiği verginin toplamı üzerinden hesaplanır. \" denilmiştir.\r\n\r\nÖte yandan, Kanunun 94 üncü maddesinde tevkifat yapmak zorunda olan mükellefler sayılmış, aynı maddenin birinci fıkrasının (1)numaralı bendinde de \"Hizmet erbabına ödenen ücretler ile 61 inci maddede yazılı olup ücret sayılan ödemelerden (istisnadan faydalananlar hariç), 103 ve 104 üncü maddelere göre\" vergi tevkifatı yapılacağı belirtilmiştir.\r\n\r\nBuna göre, hizmet erbabına verilen alışveriş çeklerinin ücret olarak kabul edilmesi ve hizmet erbabının brüt ücretine dahil edilerek Gelir Vergisi Kanununun ücretin vergilendirilmesine ilişkin hükümleri doğrultusunda vergiye tabi tutulması gerekmekte olup, ayrıca genel giderler kapsamında indirim konusu yapılabilecektir.\r\n<h3><strong>2.1. Katma Değer Vergisi Yönünden</strong></h3>\r\n3065 sayılı Katma Değer Vergisi Kanunu’ nun 1. maddesine göre, Türkiye’de yapılan ticari, sınai, zirai faaliyet ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetler Katma Değer Vergisine tabidir. Mezkûr kanunun 8.maddesinde yer aldığı üzere Katma Değer Vergisinin Mükellefi, mal teslimi ve hizmet ifası hallerinde bu işleri yapanlardır. Yine 10. maddeye göre, mal teslimi ve hizmet ifası hallerinde, malın teslimi veya hizmetin yapılmasında vergiyi doğuran olay gerçekleşmektedir.\r\n\r\n3065 sayılı Katma Değer Vergisi Kanunu’ nun 17/4-g maddesine göre;\r\n<ol>\r\n 	<li><em>g) Külçe altın ve külçe gümüş teslimleri ile kıymetli taşların (elmas, pırlanta, yakut, zümrüt, topaz, safir, zebercet, inci) 6/12/2012 tarihli ve 6362 sayılı Sermaye Piyasası Kanununa göre Türkiye’de kurulu borsalarda işlem görmek üzere ithali, borsaya teslimi ve borsa üyeleri arasında el değiştirmesi, döviz, para, damga pulu, değerli kâğıtlar, hisse senedi, tahvil(elde edilen faiz gelirleri ile sınırlı olmak üzere tahvil satın almak suretiyle verilen finansman hizmetleri dâhil),varlık kiralama şirketleri tarafından ihraç edilen kira sertifikaları, Türkiye’de kurulu borsalarda işlem gören sermaye piyasası araçları ile metal, plastik, lastik, kauçuk, kâğıt, cam hurda ve atıkları ile konfeksiyon kırpıntılarının teslimi, </em>KDV’ den istisnadır.</li>\r\n</ol>\r\nYukarıda belirtildiği üzere, alışveriş çekleri nakit para değildir ancak belirlenen kullanım yerleri açısından para mahiyetini taşır. Bu nedenle işletmeler tarafından personele verilen alışveriş çekleri de KDV’ den istisnadır.\r\n<h3><strong>2.3. Damga Vergisi Yönünden</strong></h3>\r\nDamga Vergisi Kanunu’na ekli (I) sayılı tablo IV-1/b maddesinde;  “maaş, ücret, gündelik, huzur hakkı, aidat, ihtisas zammı, ikramiye, yemek ve mesken bedeli, harcırah, tazminat  ve benzeri her ne adla olursa olsun hizmet karşılığı alınan paralar (Ek: 5766/10-ç md.) (Yürürlük: 6.6.2008) (avans olarak ödenenler dahil) için verilen makbuzlar ile bu paraların nakden ödenmeyerek kişiler adına açılmış veya açılacak cari hesaplara nakledildiği veya emir ve havalelerine tediye olunduğu takdirde nakli veya tediyeyi temin eden kağıtlar  binde 6,6 damga vergisine tabidir” diye ifade edilmekte ayrıca bir istisnadan söz edilmemektedir.\r\n\r\nBilindiği üzere Ücret bordroları ücret ödemeleri için verilen makbuzlardır. Damga Vergisi Kanunu’ nun 1 sayılı tablosunun IV. bölümünde ücret için verine makbuzlar damga vergisine tabi tutulduğundan ücret ödemesi ister nakdi isterse ayni olarak ödenmiş olsun her iki durumda da damga vergisinin kapsamına girecektir.\r\n<h3><strong>2.4. Sosyal Güvenlik Kurumu Kesintisi Yönünden</strong></h3>\r\n5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu’ nun 80. Maddesinin 1. fıkrasının (b) bendine göre; ‘’ Ayni yardımlar ve ölüm, doğum ve evlenme yardımları, görev yollukları, seyyar görev tazminatı, kıdem tazminatı, iş sonu tazminatı veya kıdem tazminatı mahiyetindeki toplu ödeme, keşif ücreti, ihbar ve kasa tazminatları ile Kurumca tutarları yıllar itibarıyla belirlenecek yemek, çocuk ve aile zamları, işverenler tarafından sigortalılar için özel sağlık sigortalarına ve bireysel emeklilik sistemine ödenen ve aylık toplamı asgari ücretin % 30’unu geçmeyen özel sağlık sigortası primi ve bireysel emeklilik katkı payları tutarları, prime esas kazanca tabi tutulmaz. ‘’hükmü yer almaktadır. Buna göre hizmet erbabına verilen alışveriş çekleri ayni ödeme mahiyetinde olduğundan personelin prime esas kazancına tabi tutulmaması gerekmektedir.\r\n<ol start=\"3\">\r\n 	<li>\r\n<h2><strong> SONUÇ</strong></h2>\r\n</li>\r\n</ol>\r\n193 sayılı Gelir Vergisi Kanunu’ na göre ücret, işverene tabi ve belirli bir işyerine bağlı olarak çalışanlara hizmet karşılığı verilen para ve ayınlar ile sağlanan ve para ile temsil edilebilen menfaatler olarak tanımlanmıştır. Hizmet erbabına verilen alışveriş çekleri de mahiyet itibariyle ayni ücret niteliğindedir. Buna göre, hizmet erbabına verilen alışveriş çeklerinin ücret olarak kabul edilmesi ve hizmet erbabının brüt ücretine dahil edilerek Gelir Vergisi Kanununun ücretin vergilendirilmesine ilişkin hükümleri doğrultusunda vergiye tabi tutulması gerekmekte olup, ayrıca genel giderler kapsamında indirim konusu yapılabilecektir.\r\n\r\n3065 sayılı Katma Değer Vergisi Kanunu’ nun 17/4-g maddesine göre, para teslimleri KDV’ den istisnadır. Buna göre, alışveriş çekleri de para mahiyetini taşır. Bu nedenle işletmeler tarafından personele verilen alışveriş çekleri de KDV’ den istisnadır.\r\n\r\nDamga Vergisi Kanunu’ nun 1 sayılı tablosunun IV. bölümünde ücret için verine makbuzlar damga vergisine tabi tutulduğundan ücret ödemesi ister nakdi isterse ayni olarak ödenmiş olsun her iki durumda da damga vergisinin kapsamına girecektir.\r\n\r\nSon olarak, hizmet erbabına verilen alışveriş çekleri ayni ödeme mahiyetinde olduğundan personelin prime esas kazancına tabi tutulmaması gerekmektedir.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\"><strong>Cihan TEKİN</strong></h3>\r\n<h3 style=\"text-align: right;\"><strong>Vergi Müfettiş Yrd.</strong></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: <a href=\"mailto:davavergi@gmail.com\">davavergi@gmail.com</a></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n- 193 Sayılı Gelir Vergisi Kanunu\r\n\r\n- 488 sayılı Damga Vergisi Kanunu\r\n\r\n- 3065 Sayılı Katma Değer Vergisi Kanunu\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>','RAMAZAN AYINDA PERSONELE VERİLEN ALIŞVERİŞ ÇEKLERİNİN   VERGİ İLE SOSYAL GÜVENLİK KANUNLARI KARŞISINDAKİ DURUMU','','publish','closed','open','','ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu','','','2021-05-02 22:59:24','2021-05-02 19:59:24','',0,'http://www.davavergi.com/?p=703',0,'post','',0),
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(706,1,'2021-05-03 23:58:07','2021-05-03 20:58:07','Özel Usulsüzlük cezasında Danıştay\'ın son içtihadı','DANIŞTAY VERGİ DAVA DAİRELERİ KURULU KARARI','','publish','closed','open','','danistay-vergi-dava-daireleri-kurulu-karari','','','2021-05-03 23:58:07','2021-05-03 20:58:07','',0,'http://www.davavergi.com/?p=706',0,'post','',0),
(707,1,'2021-05-03 23:58:01','2021-05-03 20:58:01','öuc','öuc','öuc','inherit','closed','closed','','ouc','','','2025-01-09 14:10:04','2025-01-09 11:10:04','',706,'http://www.davavergi.com/wp-content/uploads/2021/05/öuc.jpg',0,'attachment','image/jpeg',0),
(709,1,'2021-05-05 11:29:13','2021-05-05 08:29:13','&nbsp;\r\n<h2><strong>AVUKATLARDA GELİR VERGİSİ VE KDV YÖNÜNDEN VERGİ TEVKİFATI</strong></h2>\r\n&nbsp;\r\n<h2><strong>Giriş</strong></h2>\r\n&nbsp;\r\n\r\nTürk Vergi Sistemi içinde gelir üzerinden alınan vergiler, gelir vergisi ve kurumlar vergisinden oluşur. Gelir vergisi gerçek kişilerin elde ettikleri gelirleri konu edinir. Gelir vergisinin konusunu gerçek kişilerin bir takvim yılı içinde elde ettikleri çeşitli gelir unsurları oluşturur. Gelir Vergisi Kanunu’nun <em>(GVK) </em>2. maddesinde gelir unsurlarının; ticari kazançlar, zirai kazançlar, ücretler, serbest meslek kazançları, menkul sermaye iratları, gayrimenkul sermaye iratları ile diğer kazanç ve iratlar olmak üzere yedi unsurdan oluştuğu hükme bağlanmıştır. Serbest meslek kazançları GVK’nun 2. maddesinde geliri oluşturan unsurlar arasında dördüncü sırada sayılmıştır. Adı geçen yasanın üçüncü kısmının dördüncü bölümünde 65 ile 69. maddelerde ise serbest meslek kazançları düzenlenmiştir.\r\n\r\nGVK’nun 65/1 maddesinde her türlü serbest meslek faa­liyetinden doğan kazançların serbest meslek kazancı olduğu belirtilmiştir. Serbest meslek kazancı, serbest meslek faaliyet­lerinde bulunulması sonucunda elde edilen bir gelir türüdür. Aynı maddenin ikinci fıkrasında ise serbest meslek faaliyeti, sermayeden daha çok kişisel çalışmaya, bilimsel mesleki bilgiye ya da uzmanlığa dayanan ve ticari nitelik taşımayan işlerin bir işverene tabi olmaksızın şahsi sorumluluk altında kendi nam ve hesabına yapılması olarak tanımlanmıştır. Yasadaki bu tanımdan hareketle serbest meslek kazancı, uzmanlaşmış bağımsız emeğin ekonomik sürece bizzat ve doğrudan katılması karşılığında elde edilen gelir unsuru olarak tanımlanabilir.\r\n\r\n1136 sayılı Avukatlık Kanunumuzun ilk maddesinde avukatlık mesleğinin niteliği, kamu hizmeti ve serbest bir meslek olarak nitelendirilmiştir. Makalemizde avukatlık mesleğinin Gelir vergisi ve Katma Değer vergisi açısından nasıl vergilendirildiği hususunda inceleyeceğiz.\r\n\r\n&nbsp;\r\n<h2><strong>1-Kendi Kanununda Avukatlık Mesleği</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>            </strong>Avukatlık Kanunu’nun 2. maddesinde avukat, her türlü hukuki sorun ve anlaşmazlıkların, adalet ve hakkaniyete uygun olarak çözümlenmesi ve genellikle hukuk kuralla­rının tam olarak uygulanması hususunda, yargı organları ve hakemlerle resmi ve özel kişi, kurul ve kurumlara yar­dım etmek amaçlarıyla, hukuki bilgi ve tecrübelerini, ada­letin hizmetine ve kişilerin yararlanmasına tahsis ederek kamu hizmeti gören serbest meslek mensubu kişi şeklinde tanımlanmıştır<strong>.</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong>            </strong>Avukat; yargıç ve savcının yanında yer alan, yargı erkinin ve hukuk devletinin tamamlayıcı ve olmaz ise olmaz nite­likte bir unsurudur. Ancak avukat, idare hukuku anlamında “<em>kamu görevlisi</em>” değildir. Müvekkilinin hukuki problem­lerinin çözümüne yönelik mesleki faaliyetlerde bulunan bir hukukçu olan avukat, aynı zamanda bir serbest meslek erbabıdır. Avukat, çoğunlukla mesleki faaliyetlerini, iş görme konulu akitlerden vekâlet sözleşmesinin özel bir türü olan avukatlık sözleşmesine dayanarak yürütür<strong>.</strong> Avukatlığın bir serbest meslek olarak nitelendi­rilmesinin sebebi, bu mesleğin özel nitelikli bir özgürlük içinde yürütülmesi gereğidir. Avukat çalışma saatlerini ve biçimini özgürce takdir edebilir, müvekkilinden bu hususta talimat almaz.\r\n\r\n&nbsp;\r\n<h2><strong>2-Gelir Vergisi Açısından Avukatlık Mesleği</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>            </strong>Mezkur kanunun 65. Maddesinde Her türlü serbest meslek faaliyetinden doğan kazançlar serbest meslek kazancıdır. Serbest meslek faaliyetini; sermayeden ziyade şahsi mesaiye ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari mahiyette olmayan işlerin işverene tabi olmaksızın şahsi sorumluluk altında kendi nam ve hesabına yapılmasıdır şeklinde tanımlamış.\r\n\r\nMezkûr kanunun bir sonraki maddesinde Serbest meslek faaliyetini mutat meslek halinde ifa edenler, serbest meslek erbabıdır. Serbest meslek faaliyetinin yanında meslekten başka bir iş veya görev ile devamlı olarak uğraşılması bu vasfı değiştirmediğini belirtmiştir.\r\n\r\nSerbest meslek erbabı olarak sayınlar açıkça sayılmıştır.\r\n\r\n. Bizzat serbest, meslek erbabı tarifine girmemekle beraber serbest meslek erbabını bir araya getirerek teşkilat kurmak veya bunlara sermaye temin etmek suretiyle veya sair suretlerle serbest meslek kazancından hisse alanlar.\r\n\r\n. Dava vekilleri, müşavirler, kurumlar ve tüccarlarla serbest meslek erbabının ticarî ve meslekî işlerini takip edenler ve konser veren müzik sanatçıları\r\n\r\nAvukatlık mesleği de açıkça mezkur kanununda serbest meslek olarak sayılmıştır. Bir hesap dönemi içinde serbest meslek faaliyeti karşılığı olarak tahsil edilen para ve para ile temsil edilebilen menfaatlerden, bu faaliyet dolayısıyla yapılan giderler indirildikten sonra kalan fark serbest meslek kazancıdır.\r\n\r\nSerbest meslek kazancı, Vergi Usul Kanunu (VUK) hükümlerine göre tutulan serbest meslek kazanç defteri üzerinden tespit edilir. 486 Seri numaralı Vergi Usul Kanunu Genel Tebliği, noterler hariç, serbest meslek mensuplarının 01.01.2018 tarihinden itibaren serbest meslek defterlerinin elektronik ortamda tutulacağını belirtmiştir.Avukatlar elde ettikleri serbest meslek kazancı karşılığında serbest meslek makbuzu düzenlemek yükümlülüğündedir.VUK’nun 236. maddesine göre serbest meslek erbabı avukat, mesleki faaliyetlerine ilişkin her türlü tahsilatı için iki nüsha serbest meslek makbuzu tanzim etmek ve bir nüshasını mükellefine vermek, mükellefi de bu makbuzu istemek ve almak mecburiyetindedir.\r\n\r\nGelir vergisi kanunun 67 . maddesi kapsamında bu kazancın vergilendirilmesi için tahsil edilmesi gerekmektedir. Yani avukatların gelir vergisi açısından vergilendirilmesi açısından gelirin yani ücretin elde edilmesi ile vergiyi doğuran olay gerçekleşmekteyken KDV’de vergiyi doğuran olay avukatlık hizmetin ifası ile gerçekleşmektedir.\r\n\r\nMüşteri veya müvekkilinden, serbest meslek faaliyeti ile ilgili olmak üzere para ve ayın şeklinde alınan gider karşılıkları kazanca ilave edilir. Vergi, resim, harç, keşif, şahitlik, bilirkişilik ve ekspertiz gibi hususlara harcanmak üzere müşteri veya müvekkilden alınan ve tamamen bu hususlara sarf edilen para ve ayınlar kazanç sayılmaz. Mezkûr kanunun 68. Maddesinde hasılattan indirilebilecek giderler sayılmıştır.\r\n<h2><strong>3-Gelir Vergisi Açısından Tevkifat Uygulaması</strong></h2>\r\nGVK 94 maddesinde yaptıkları serbest meslek işleri dolayısıyla bu işleri icra edenlere yapılan ödemeler üzerinden % 20 oranında gelir vergisi tevkifatı yapılacağı hüküm altına alınmıştır. GVK’nın 94. maddesine göre; kamu idare ve müesseseleri, iktisadi kamu müesseseleri, sair kurumlar, ticaret şirketleri, iş ortaklıkları, dernekler, vakıflar, dernek ve vakıfların iktisadi işletmeleri, kooperatifler, yatırım fonu yönetenler, gerçek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbabı, zirai kazançlarını bilanço veya zirai işletme hesabı esasına göre tespit eden çiftçiler aşağıda belirttiğimiz ödemeleri (avans olarak ödenenler dahil) nakden veya hesaben yaptıkları sırada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecburdurlar.\r\n\r\n7194 sayılı Kanunun 16 ncı maddesi ile 193 sayılı Kanunun 94 üncü maddesine ikinci fıkrasından sonra gelmek üzere aşağıdaki fıkra eklenmiştir.\r\n\r\n“9/6/1932 tarihli ve 2004 sayılı İcra ve İflas Kanunu ile 19/3/1969 tarihli ve 1136 sayılı Avukatlık Kanunu uyarınca karşı tarafa yükletilen vekalet ücretini (icra ve iflas müdürlüklerine yatırılanlar dâhil) ödeyenler tarafından gelir vergisi tevkifatı yapılır.”\r\n\r\n7194 sayılı Kanunla yapılan düzenlemeyle, mahkemelerce veya icra ve iflas müdürlüklerince karşı tarafa yükletilen, avukatlara ait olan ve serbest meslek kazancına dahil edilmesi gereken vekalet ücretleri üzerinden, kimlerin tevkifat yapmakla yükümlü olduğu hususuna açıklık kazandırılmıştır. Buna göre, 193 sayılı Kanunun 94 üncü maddesinin birinci fıkrasında sayılanlar tarafından 2004 sayılı Kanun ile 1136 sayılı Kanun uyarınca karşı tarafa yükletilen vekalet ücretinin;\r\n<ol>\r\n 	<li>a) Borçlu (davayı kaybeden) tarafından doğrudan avukata ödendiği durumlarda, borçlu (davayı kaybeden) tarafından,</li>\r\n 	<li>b) Borçlu (davayı kaybeden) tarafından avukata ödenmek üzere icra ve iflas müdürlüklerine yatırıldığı durumlarda, borçlu (davayı kaybeden) tarafından,</li>\r\n 	<li>c) Borçlu (davayı kaybeden) tarafından alacaklı (davayı kazanan) tarafa ödendiği durumlarda, alacaklı (davayı kazanan) tarafından avukata ödeme yapılması esnasında,</li>\r\n</ol>\r\ngelir vergisi tevkifatı yapılması gerekmektedir.\r\n\r\n193 sayılı Kanunun 94 üncü maddesinin birinci fıkrasında sayılmayanlar, diğer bir ifadeyle tevkifat yükümlülüğü bulunmayanlar tarafından yapılan vekalet ücreti ödemeleri üzerinden gelir vergisi tevkifatı yapılmayacaktır.\r\n\r\nKarşı taraf vekâlet ücretine ilişkin serbest meslek makbuzunun kime kesileceğinin tespiti büyük önem taşımaktadır.\r\n\r\n(a) Vekalet ücretinin, borçlu (davayı kaybeden) tarafından, doğrudan avukata ödendiği durumlarda, avukat tarafından serbest meslek makbuzunun borçlu (davayı kaybeden) adına düzenlenmesi gerekmektedir.\r\n\r\n(b) Vekalet ücretinin, borçlu (davayı kaybeden) tarafından, icra ve iflas müdürlükleri aracılığıyla avukata ödendiği durumlarda, avukat tarafından serbest meslek makbuzunun borçlu (davayı kaybeden) adına düzenlenmesi gerekmektedir. Bu durumda düzenlenen makbuzun bir nüshasının icra iflas müdürlüğüne verilmesine gerek bulunmamaktadır.\r\n\r\n(c) Vekalet ücretinin, borçlu (davayı kaybeden) tarafından gelir veya kurumlar vergisi mükellefi olan alacaklıya (davayı kazanan) ödenmesi halinde, alacaklı (davayı kazanan) tarafından borçlu (davayı kaybeden) adına fatura ve benzeri belgelerin düzenlenmesi gerekmektedir.\r\n\r\nBu hususa ilişkin ayrıntılı açıklamalar ve örnekler 311 seri Nolu Tebliğde bulunmaktadır.\r\n\r\n&nbsp;\r\n<h2><strong>4-Katma Değer Vergisi Kanunu Açısından Vergilendirme Ve Tevkifat Uygulaması</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>            </strong>3065 sayılı kanunun 1. Maddesinde serbest meslek faaliyetlerinin KDV tabi olduğu açıkça belirtilmiştir. KDV mal ve hizmet teslimi sonrasında, hizmeti alan kişi tarafından, teslimatını yaptığı kişiye ödemekle yükümlü olduğu bir vergi türüdür. KDV’nde genel uygulanan oran % 18’dir. Ancak % 8 ve % 1 oranları da bazı mal teslimi ve hizmet ifalarına uygulanmaktadır<strong>.</strong> <strong>Avukatlık </strong>hizmetlerinde ise KDV’de, % 18 ve % 8 olmak üzere iki farklı vergi oranı uygulanmaktadır. Aile mahkemeleri, tüketici mahkemeleri ve çocuk mahkemelerinin görev alanına giren davalar ve işler, vesayet davaları ve işleri; bu davalara bağlı kanun yolları; iş uyuşmazlıklarında dava şartı olarak arabuluculuk ile bunlara bağlı ilamlı icra takipleri kapsamında verilen avukatlık hizmetlerinde % 8 KDV oranı uygulanacaktır. Bunların dışında kalan avukatlık hizmetleri için KDV oranı önceden olduğu gibi %18 olarak uygulanacaktır.\r\n\r\n<strong> </strong>\r\n\r\nYukarıda belirtildiği üzere KDV hizmet tahsilatla değil avukatlık hizmetinin ifası ile doğmaktadır. İşe başlanması (dosyaya vekâlet sunulması, davanın açılması vb.) ile müvekkil vekalet ücretinin tahsilatının aynı zamanda gerçekleşmesi halinde, serbest meslek makbuzunun düzenleme tarihi işe başlama ve ücretin tahsil edildiği tarih olan günde gerçekleşecektir.\r\n\r\nAvukat işe başlamış ancak vekâlet ücretini kısmen almış ise müvekkilinin gerçekleştirdiği nakit ödemeler karşılığında da avukat tahsil tarihinde serbest meslek makbuzunu düzenleyecektir.\r\n\r\nKimi zaman avukatlar almış oldukları işlerin vekâlet ücretini müvekkillerinde tahsil edememektedir. Bu durumda gelir elde edilmemiş olduğundan dolayı gelir vergisi doğmamaktadır. Ancak avukatın üzerine aldığı iş hukuken kesinleşmiş bir sürece varmış ise, vergi idaresi avukatın üzerine aldığı işin kesinleşme tarihini KDV’nin doğduğu tarih olarak kabul etmektedir.\r\n\r\nMezkur kanunun 27 . maddesinde Bedeli bulunmayan veya bilinmeyen işlemler ile bedelin mal, menfaat, hizmet gibi paradan başka değerler olması halinde matrah işlemin mahiyetine göre emsal bedeli veya emsal ücretidir.Emsal bedel ve ücret avukatlık mesleği açısından Serbest meslek faaliyetleri için ilgili meslek teşekküllerince tespit edilmiş bir tarife varsa, hizmetin bedeli, bu tarifede gösterilen ücretten düşük olamaz.\r\n\r\n<strong>Örnek:</strong> Türkiye Barolar Birliği tarafından belli bir dava türüne ilişkin olarak tespit edilen vekâlet ücreti 5.000 TL ise bu hizmeti ifa eden bir avukatın serbest meslek makbuzunda gösterilen KDV matrahı 5.000 TL den az olamaz.\r\n\r\n&nbsp;\r\n\r\nKatma Değer Vergisi Kanunun 9. Maddesinden yola çıkarak vergi idaresinin getirmiş olduğu tevkifat uygulamasına uygulama genel tebliğinden yola çıkarak baktığımızda KDV tevkifatı (kısmen veya tamamen tevkifat uygulaması olabilir) varsa bu defa mal veya hizmeti alan kesinti yoluyla tuttuğu KDV’yi, “vergi sorumlusu” sıfatıyla vergi dairesine ödemektedir. Böylece faturada ya da serbest meslek makbuzunda görünen KDV tevkifatı tutarı, satıcıya veya hizmeti sunana (faturayı ya da serbest meslek makbuzunu kesene) değil, doğrudan vergi dairesine ödenmektedir. KDV Kanunu’na göre böyle bir düzenleme yapılmasındaki amaç, vergi alacağının emniyet altına alınmasıdır. KDV tevkifatına ilişkin detaylar ise Kanunda değil Katma Değer Vergisi Uygulama Genel Tebliği’nde yer almaktadır. Söz konusu Tebliğ’de 01.03.2021 tarihli  35 seri nolu tebliğle  geçerli olmak üzere önemli değişiklikler yapılmış olup bu değişiklikler sonrasında uygulamada en çok tartışma konusu oluşturan konulardan biri avukatlık hizmetlerindeki KDV tevkifatıdır.\r\n\r\n&nbsp;\r\n\r\nKDV uygulama tebliğine baktığımız da durum şu şekildedir.\r\n\r\n&nbsp;\r\n\r\nMahkemelerce hükmolunan avukatlık ücretlerinin davayı kazananlara ödenmesi KDV’nin konusuna girmez. Ancak bu paralardan sözleşmeleri gereği ücret karşılığı çalışanlar dışında kalan avukatlara intikal eden kısım, serbest meslek kazancı kapsamında vergiye tabi olur. Avukatlar aldıkları bu para için davayı kazanana serbest meslek makbuzu düzenler ve makbuzda alınan tutar üzerinden KDV hesaplayıp ayrıca gösterirler.\r\n\r\nMahkeme kararında “KDV hariç” şeklinde bir ifadenin yer almaması halinde, vekalet ücretinin KDV dahil olduğu kabul edilir ve iç yüzde oranı uygulanmak suretiyle hesaplanan KDV, düzenlenen serbest meslek makbuzunda gösterilir.\r\n\r\n&nbsp;\r\n\r\nTebliğin (I/C-2.1.3.1/b) ayırımında sayılanlara yani<a href=\"applewebdata://77EA4E33-0B41-46A2-82F1-A312B4D44DFE#_ftn1\" name=\"_ftnref1\">[1]</a> belirlenmiş alıcılara karşı ifa edilen etüt, plan-proje, danışmanlık, denetim ve benzeri hizmetlerde alıcılar tarafından (9/10) oranında KDV tevkifatı uygulanır.\r\n\r\nAvukatların hukuki ihtilaflarla ilgili olarak yargı mercileri nezdinde veya yargı kararlarının sonuçları ile ilgili olarak vekâlet akdi çerçevesinde (icra vb.) verdikleri hizmetler prensip olarak tevkifat kapsamına girmemektedir. Avukatların verdikleri danışmanlık hizmetleri ise tevkifata tabidir.\r\n\r\nAvukatlarla yapılan sözleşmede avukatlık ve danışmanlık hizmetleri birlikte yer alıyorsa, bu iki unsur ayrı ayrı ücretlendirilmediği takdirde, toplam sözleşme bedeli üzerinden tevkifat uygulanır.\r\n\r\n&nbsp;\r\n\r\nTebliğin <strong>“I/C-2.1.3.2.13. Diğer Hizmetler”</strong> başlıklı bölümüne de 35 nolu değişiklik tebliği ile şu eklenmiştir.<em>“KDV mükellefleri tarafından, 5018 sayılı Kanun’a ekli cetveller kapsamındaki idare, kurum ve kuruluşlar, kanunla kurulan kamu kurum ve kuruluşları, döner sermayeli kuruluşlar, kamu kurumu niteliğindeki meslek kuruluşları, bankalar, sigorta ve reasürans şirketleri, kanunla kurulan veya tüzel kişiliği haiz emekli ve yardım sandıkları ile kalkınma ajanslarına ifa edilen <strong>ve Tebliğde özel olarak belirlenmeyen diğer bütün hizmet ifalarında</strong> söz konusu alıcılar tarafından (5/10) oranında KDV tevkifatı uygulanır.”</em>\r\n\r\n&nbsp;\r\n\r\nBu hüküm sonucunda tevkifat yapılmayacağı tebliğde açıkça belirtilmeyen hizmetlerin tebliğde avukatlık kanunu çerçevesinde açıkça sayılması gerekmektedir. Çünkü bu hizmetlerin dışında kalanlar diğer hizmetler kapsamında bu kurumlara yapılırsa 5/10 oranında tevkifat yapılması gerekecektir.\r\n\r\n&nbsp;\r\n<h2><strong>5-Sonuç </strong></h2>\r\nMakalemizde serbest meslek faaliyetleri içinde en önemli kamusal hizmetlerden biri olan avukatlık mesleğini gelir vergisi ve katma değer vergisi yönünden irdelediğimizde gelir vergisi yönünden tevkifat uygulamasının 7194 sayılı kanunla yapılan değişiklik sonrası tevkifat kapsamında netleştirildiği ancak KDV kanunu yönünden tevkifat uygulamasına yönelik yegane ayrıntılı açıklama uygulama genel tebliğindedir. Ancak bu tebliğde güncel 35 seri nolu değişiklik tebliği sonrası dahi avukatların mesleki kanunlarındaki faaliyetlerini ayrıntılı olarak ve açıkça görememekteyiz. Karşı vekâlet, arabuluculuk, adli yardım ücretlerinde tevkifat uygulamasının Tebliğin “I/C-2.1.3.2.13. Diğer Hizmetler” başlıklı bölümüne göre mi yapılacağı; yoksa yapılmayacağını tebliğden çıkaramamaktayız. Bu nedenle uygulamada birliği sağlamak adına uygulama tebliğinde tevkifat uygulaması yönünden avukatlık mesleğinin kendi kanunları çerçevesinde ayrıntılı açıklanıp hangi hizmetlerinin tevkifat kapsamında olup hangilerinin olmadığı sarih bir şekilde açıklanmalıdır.\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\"><strong>FIRAT İNSEL</strong></h3>\r\n<h3 style=\"text-align: right;\"><strong>VERGİ MÜFETTİŞİ</strong></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n<strong>.193 Sayılı Gelir Vergisi Kanunu</strong>\r\n\r\n<strong>.3065 Sayılı Katma Değer Vergisi Kanunu</strong>\r\n\r\n<strong>.Kdv Uygulama Genel Tebliği</strong>\r\n\r\n<strong>. 35 Seri Nolu Kdv Uygulama Genel Tebliğinde Değişiklik Tebliği</strong>\r\n\r\n<strong>.7194 Sayılı Dijital Hizmet Vergisi İle Bazı Kanunlarda Ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun</strong>\r\n\r\n<strong>.Avukat Vergilendirme Rehberi(2021)</strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<a href=\"applewebdata://77EA4E33-0B41-46A2-82F1-A312B4D44DFE#_ftnref1\" name=\"_ftn1\">[1]</a> KDV UYGULAMA GENEL TEBLİĞİ; 5018 sayılı Kanuna ekli cetvellerde yer alan idare, kurum ve kuruluşlar, il özel idareleri ve bunların teşkil ettikleri birlikler, belediyelerin teşkil ettikleri birlikler ile köylere hizmet götürme birlikleri,\r\n\r\n- Yukarıda sayılanlar dışındaki, kanunla kurulan kamu kurum ve kuruluşları,\r\n\r\n- Döner sermayeli kuruluşlar,\r\n\r\n- Kamu kurumu niteliğindeki meslek kuruluşları,\r\n\r\n- Kanunla kurulan veya tüzel kişiliği haiz emekli ve yardım sandıkları,\r\n\r\n- Bankalar,\r\n\r\n- Kalkınma ve yatırım ajansları.\r\n\r\n- <strong>(Ek:RG-16/2/2021-31397)<sup>(64)</sup></strong> Sigorta ve reasürans şirketleri,\r\n\r\n- <strong>(Ek:RG-16/2/2021-31397)<sup>(64) </sup></strong>Sendikalar ve üst kuruluşları,\r\n\r\n- <strong>(Ek:RG-16/2/2021-31397)<sup>(64) </sup></strong>Vakıf üniversiteleri,\r\n\r\n- <strong>(Ek:RG-16/2/2021-31397)<sup>(64) </sup></strong>Mobil elektronik haberleşme işletmecileri,\r\n\r\n- <strong>(Ek:RG-15/2/2017-29980)</strong> Büyükşehir belediyelerinin su ve kanalizasyon idareleri,\r\n\r\n- Kamu iktisadi teşebbüsleri (Kamu İktisadi Kuruluşları, İktisadi Devlet Teşekkülleri),\r\n\r\n- Özelleştirme kapsamındaki kuruluşlar,\r\n\r\n- <strong>(Ek:RG-31/1/2018-30318)</strong> Türkiye Varlık Fonu ile alt fonlara devredilen kuruluşlar,\r\n\r\n- Organize sanayi bölgeleri ile menkul kıymetler, vadeli işlemler borsaları dahil bütün borsalar,\r\n\r\n&nbsp;','AVUKATLIK HİZMETLERİNDE VERGİ TEVKİFATI SORUNU','','publish','closed','open','','avukatlik-hizmetlerinde-vergi-tevkifati-sorunu','','','2021-05-05 11:31:21','2021-05-05 08:31:21','',0,'http://www.davavergi.com/?p=709',0,'post','',0),
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(712,1,'2021-05-05 11:31:13','2021-05-05 08:31:13','tevkifat','tevkifat','tevkifat','inherit','closed','closed','','tevkifat-2','','','2025-01-09 14:10:12','2025-01-09 11:10:12','',709,'http://www.davavergi.com/wp-content/uploads/2021/05/tevkifat.jpg',0,'attachment','image/jpeg',0),
(713,1,'2021-05-09 12:23:43','2021-05-09 09:23:43','<h2>GİRİŞ</h2>\r\nÖzellikle pandemi sürecinde gelişmekte olan ülke ekonomilerinde gerek dış borçların ödenmesi gerekse ithalat girdilerinin temini için yüksek miktarlarda döviz rezervlerine ihtiyaç vardır. Turizm gelirlerinin oldukça düştüğü günlerde döviz harcamalarının azaltılması büyük önem taşır. Bu ve benzeri saiklerle ihracat ve diğer bazı döviz kazandırıcı faaliyetleri teşvik etmek amacıyla ayrıca damga vergisi ve harç istisnaları getirilmiştir.\r\n<h2>TANIMLAR</h2>\r\nDöviz Kazandırıcı Faaliyet: 488 sayılı Kanunun ek 2 nci maddesi ve 492 sayılı Kanunun ek 1 inci maddesi uyarınca, bu Tebliğin 4 üncü maddesinde sayılan ihracat ve ihracata ilişkin işlemler ile 5 inci maddesinde sayılan diğer döviz kazandırıcı faaliyetleri\r\nUluslararası İhale: Kamu kurum ve kuruluşları tarafından yerli ve yabancı firmaların ayrı ayrı veya birlikte iştirakine açık olarak çıkılan ve yabancı firmalarca da teklif verilen ihaleyi,\r\nVergi, Resim, Harç İstisnası Belgesi: Döviz kazandırıcı faaliyetleri teşvik emek amacıyla damga vergisi ve harç istisnası uygulanabilmesi için alınması ve ibraz edilmesi gereken, vergiye tabi kâğıdın düzenlendiği veya harca konu işlemin yapıdığı tarihte geçerli Ekonomi Bakanlığınca düzenlenen belgeyi,\r\nYerli Firma: 13/1/2011 tarihli ve 6102 sayılı Türk Ticaret Kanunu hükümlerine göre kurulmuş ve vergi uygulamaları bakımından Türkiye’de tam mükellef olan firmaları, ifade eder şeklinde tanımlamalar uygulama genel tebliğinde yapılmıştır.\r\nBu düzenleme uyarınca bir ihalenin uluslararası ihale olarak kabul edilebilmesi ve dolayısıyla damga vergisi ve harç istisnası uygulanabilmesi için kamu kurum ve kuruluşları tarafından yerli ve yabancı firmaların ayrı ayrı veya birlikte iştirakine açık olarak çıkılması ve buna ilave olarak yabancı firmalarca da teklif verilmesi gerekmekteydi.\r\n<h2>ANAYASAYA AYKIRI OLDUĞU İDDİASIYLA İPTALİ İSTENİLEN YASAL DÜZENLEMELER</h2>\r\n- 1/7/1964 tarihli ve 488 sayılı Damga Vergisi Kanunu\'nun 15/7/2016 tarihli ve 6728 sayılı Kanun\'un 27. maddesiyle değiştirilen ek 2. maddesinin (4) numaralı fıkrasında yer alan \"... ve yabancı firmalarca da teklif verilen... \" ibaresi,\r\n- 2/7/1964 tarihli ve 492 sayılı Harçlar Kanunu\'nun 6728 sayılı Kanun\'un 35. maddesiyle değiştirilen ek 1. maddesinin (4) numaralı fıkrasında yer alan \"...ve yabancı firmalarca da teklif verilen... \" ibaresi,\r\n\r\nAnayasa\'nın 2. ve 73. maddelerine aykırılığı ileri sürülerek iptallerine ve yürürlüklerinin durdurulmasına karar verilmesi talep edilmiştir.\r\n<h2>DANIŞTAY DOKUZUNCU DAİRESİ İSTİSNAYA İLİŞKİN YASA HÜKMÜNÜN ANAYASAYA AYKIRI OLDUĞU GEREKÇESİYLE ANAYASA MAHKEMESİNDE BAŞVURDU</h2>\r\nİtiraz başvurusu gerekçesinde, kamu yatırımlarına ilişkin uluslararası ihaleyi kazanan ana yüklenici firmaların faaliyetlerinin döviz kazandırıcı faaliyet sayıldığı, döviz kazandırıcı faaliyetlerin de damga vergisi ve harçlardan istisna tutulduğu, bir ihalenin uluslararası ihale kabul edilebilmesi için yerli ve yabancı katılımcılara açık olmasının yanı sıra yabancı firmalarca teklif verilmesi şartının da arandığı, ancak ihale sürecinde yabancı katılımcıların teklif verip vermediğinin diğer katılımcılar tarafından bilinmesinin mümkün olmadığı, bu durumun ihaleye teklif veren bir katılımcının ihaleyi kazanması durumunda karşılaşacağı vergi yükünü öngörememesine yol açtığı ve dolayısıyla hukuki güvenlik, belirlilik ve verginin yasallığı ilkeleriyle bağdaşmadığı iddialarıyla kuralların Anayasa\'nm 2. ve 73. maddelerine aykırı olduğu ileri sürülmüştür.\r\n<h2>ANAYASA MAHKEMESİ VERGİNİN KANUNİLİĞİ VE VERGİLEMEDE BELİRLİLİK İLKELERİNE DİKKAT ÇEKTİ</h2>\r\nVerginin kanuniliği ilkesi vergilendirmeye ilişkin istisna ve muafiyetleri de kapsamaktadır (AYM, E.2016/1, K.2017/81, 29/3/2017, § 5). Bazı ekonomik, sosyal veya mali politikaların gerçekleşmesini sağlamak amacıyla, anayasal ilkelere bağlı kalmak koşuluyla mali yükümlülüklerin kaldırılması konusunda takdir yetkisi bulunan kanun koyucunun bu yetkisini birtakım kişi veya kişi gruplarına muafiyet tesis etmek veya verginin konusuna giren bir unsuru vergiden istisna tutmak yoluyla kullanması durumunda da, muafiyet veya istisna tanınan konuların, şartların ve mali yükümlülük çeşitlerinin kanunilik ilkesi gereği kanunla düzenlenmesi gerekmektedir.\r\nVergilemede belirlilik ilkesi ise, vergi yükümlülüğünün hem kişiler hem de idare yönünden belirli ve kesin olmasını, kanun metinlerinin, ilgili kişilerin mevcut şartlar altında belirli bir işlemin ne tür sonuçlar doğurabileceğini makul bir düzeyde öngörmelerini mümkün kılacak şekilde düzenlenmesini gerektirir. Buna göre matrah, tarh ve tahsil zamanı ve yöntemi, verginin tarh ve tahsiline yetkili idare ile muafiyet ve istisna hükümleri gibi vergi ve benzeri diğer kamu alacaklarının esaslı unsurlarına İlişkin düzenlemeler makul bir düzeyde öngörülebilir nitelikte olmalıdır (AYM, E.2019/53, K.2019/75, 19/9/2019, § 14, E.2014/72, K.2014/141,11/9/2014).\r\n\r\nBuna göre ihale şartnamesinde belirtilen yeterlik şartlarını taşıyan ve ihaleye teklif veren istekliler, idareye tekliflerini sunma aşamasında ihaleye teklif sunan diğer katılımcıların kimler olduğunu ve yabancı firmalarca teklif verilip verilmediğini, dolayısıyla ihalenin uluslararası ihale kapsamında kabul edilip edilmeyeceğini bilmemektedirler. Bu durumda ihale uhdesinde kalan katılımcının, ihale süreci tamamlanana kadar ihaleden kaynaklanan damga vergisi ve harç istisnasından yararlanıp yararlanamayacağını öngöremeyeceği açıktır.\r\nBu itibarla kurallarda bir ihalenin uluslararası ihale niteliğinde kabul edilmesi ve bu sayede döviz kazandırıcı faaliyet kapsamında değerlendirilmek suretiyle damga vergisi ve harç istisnasının uygulanması için öngörülen yabancı firmalarca da teklif verilmesi şartının hukuki öngörülebilirlik ve belirlilik ilkelerine aykırı olacak şekilde düzenlendiği sonucuna ulaşılmıştır.\r\n<h2>SONUÇ</h2>\r\nAnayasa Mahkemesi, 24/12/2020 gün ve Esas Sayısı : 2020/15 Karar Sayısı: 2020/78 sayılı kararıyla 1/7/1964 tarihli ve 488 sayılı Damga Vergisi Kanunu\'nun 15/7/2016 tarihli ve 6728 sayılı Kanun\'un 27. maddesiyle değiştirilen ek 2. maddesinin (4) numaralı fıkrasında yer alan \"... ve yabancı firmalarca da teklif verilen... \" ibaresinin ve 2/7/1964 tarihli ve 492 sayılı Harçlar Kanunu\'nun 6728 sayılı Kanun\'un 35. maddesiyle değiştirilen ek 1. maddesinin (4) numaralı fıkrasında yer alan \"...ve yabancı firmalarca da teklif verilen... \" ibaresinin hukuki öngörülebilirlik ve belirlilik ilkelerine aykırı bularak Anayasaya aykırı olduklarına ve iptallerine karar vermiştir.\r\nBöylece, bir ihalenin uluslararası ihale olarak kabul edilebilmesi ve dolayısıyla damga vergisi ve harç istisnası uygulanabilmesi için kamu kurum ve kuruluşları tarafından yerli ve yabancı firmaların ayrı ayrı veya birlikte iştirakine açık olarak çıkılması yeterli olup ayrıca yabancı firmalarca da teklif verilmesi şartı aranılamayacaktır.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','ANAYASA MAHKEMESİ DÖVİZ KAZANDIRICI FAALİYETLERE İLİŞKİN DAMGA VERGİSİ İSTİSNASINDA YASA KAPSAMINI GENİŞLETTİ','','publish','closed','open','','anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti','','','2021-05-09 12:25:54','2021-05-09 09:25:54','',0,'http://www.davavergi.com/?p=713',0,'post','',0),
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(723,1,'2021-05-31 22:56:18','2021-05-31 19:56:18','<h2>KONUT KİRALAMA GELİRİNİN TİCARİ KAZANÇ SAYILDIĞI DURUMLAR VE KARŞILAŞILABİLECEK SORUNLAR</h2>\r\n<h2>1. GİRİŞ</h2>\r\nGünümüzde konut kiralamalarının birçok yönteminin bulunduğu görülmektedir. Konut kiralamaları uzun süreli olabileceği gibi günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır halde bulundurulması şeklinde de olabilmektedir. Benzer şekilde eşyalı veya eşyasız şekilde kiralamaların söz konusu olabildiği gibi, yerli ya da dar mükellef kiralamaya aracılık eden firmaların site ve uygulamalarından da kiralama söz konusu olabilmektedir.\r\nKonut kiralamalarının şekli tabi olacağı kazanç unsurunu etkilemektedir. Dikkat edilmediği takdirde ciddi vergi cezalarıyla karşılaşılması söz konusu olabilmektedir.\r\n<h2>\r\n2. KONUT KİRALAMARININ VERGİ KANUNLARI KARŞISINDAKİ DURUMU</h2>\r\n<h3>\r\n2.1. Gelir Vergisi Yönünden Değerlendirme</h3>\r\nGelir Vergisi Kanunu’na göre, gerçek kişilerin gelirleri gelir vergisine tabidir. Gelir vergisine tabi gelir unsurları; ticarî kazanç, ziraî kazanç, ücret, serbest meslek kazancı, gayrimenkul sermaye iradı, menkul sermaye iradı ve diğer kazanç ve iratlardan oluşmaktadır.\r\nGelir Vergisi Kanunun 70. maddesine göre, binaların sahipleri, mutasarrıfları, zilyedleri, irtifak ve intifa hakkı sahipleri veya kiracıları tarafından kiraya verilmesinden elde edilen iratlar gayrimenkul sermaye iradı olarak tanımlanmıştır.\r\n193 sayılı Gelir Vergisi Kanunu’nun 37’nci maddesi hükmü uyarınca her türlü ticari ve sınai faaliyetlerden doğan kazançlar ticari kazançtır. Ticari faaliyet, emek ve sermaye unsurlarının birlikte kullanılarak devamlı bir organizasyona dayanan, zirai ve serbest meslek faaliyeti dışında kalan faaliyetlerdir.\r\nBinaların kiralanması esas itibariyle gayrimenkul sermaye iradı sayılmamaktadır. Ancak uygulamada, gayrimenkullerin uzun süreli kiralanması suretiyle günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır halde bulundurulması da yaygındır.\r\nAnkara Vergi Dairesi Başkanlığı tarafından verilen 13.09.2012 tarih ve B.07.1.GİB.4.06.16.01-120[37- 12/10]-928 sayılı Günlük veya haftalık sürelerle konut kiralama faaliyetinden elde edilen gelirin vergilendirilmesi konulu özelgesinde “\r\n193 sayılı Gelir Vergisi Kanununun 37 nci maddesinde; \"Her türlü ticari ve sınai faaliyetlerden doğan kazançlar ticari kazançtır.\" hükmüne yer verilmiş olup, aynı Kanunun 70 inci maddesinin (1) numaralı bendinde, binaların sahipleri, mutasarrıfları, zilyetleri, irtifak ve intifa hakkı sahipleri veya kiracıları tarafından kiraya verilmesinden elde edilen gelirlerin gayrimenkul sermaye iradı olduğu belirtilmiştir.\r\nAnılan Kanunun gayrimenkul sermaye iradına ilişkin hükümleri uyarınca, binaların kısmen veya tamamen ya da boş veya dayalı döşeli şekilde kiraya verilmesinden elde edilen gelir gayrimenkul sermaye iradı olarak kabul edilmektedir. Günümüzde de konut olarak kullanılan binalar kiraya verilirken oda ve diğer müştemilatı ile birlikte tamamen kiracının kullanımına terk edilebilmekte olup, bu tür kullanımlar Borçlar Kanununda düzenlenen adi kiralama kapsamına girmektedir. Dolayısıyla bu tip kiralamadan elde edilen gelir gayrimenkul sermaye iradı olarak vergiye tabi tutulmaktadır.\r\nAncak, gayrimenkullerin uzun süreli kiralanması suretiyle elde edilecek gelirden daha fazla gelir elde edilmesi amacıyla, günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır halde bulundurulması, kalacak kişilere konutun teslimi ve kalma sürelerinin sonunda konutun teslim alınması ve yeniden kullanıma hazır hale getirilmesi bir organizasyonu gerektirmektedir. Ayrıca söz konusu konutun belirli bir bedel karşılığı olmak üzere günlük ya da haftalık olarak kullanıma sunulmasında bir kira akdinden söz edilmesi mümkün olmadığından bu faaliyetin ticari faaliyet olarak değerlendirilmesi gerekmektedir.\r\nBu hüküm ve açıklamalara göre, veraset yoluyla edinilen ve bir organizasyon içerisinde devamlı olarak kısa sürelerle (günlük, haftalık) başkalarının istifadesine sunulan konuttan müşterek maliklerinin her birinin elde ettiği gelirin ticari kazanç hükümlerine göre vergilendirilmesi gerekmektedir.” Şeklinde görüş bildirilmiştir.\r\nBuna göre, gayrimenkullerin uzun süreli kiralanması suretiyle elde edilecek gelirden daha fazla gelir elde edilmesi amacıyla, günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır halde bulundurulması, kalacak kişilere konutun teslimi ve kalma sürelerinin sonunda konutun teslim alınması ve yeniden kullanıma hazır hale getirilmesi bir organizasyonu gerektirmektedir. Ayrıca, söz konusu konutun belirli bir bedel karşılığı olmak üzere günlük ya da haftalık olarak kullanıma sunulmasında bir kira akdinden söz edilmesi mümkün olmadığından bu faaliyetin ticari faaliyet olarak değerlendirilmesi gerekmektedir.\r\n<h3>\r\n2.2. Katma Değer Vergisi Yönünden Değerlendirme</h3>\r\n3065 sayılı Katma Değer Vergisi Kanunu’nun 1 inci maddesinde Türkiye’de ticari faaliyet çerçevesinde yapılan hizmetlerin KDV’ye tabi bulunduğu hüküm altına alınmıştır. Aynı Kanunun aynı maddesinde; Gelir Vergisi Kanununun 70 inci maddesinde belirtilen mal ve hakların kiralanması işlemlerinin de Katma Değer Vergisine tabi olduğu belirtilmiştir.\r\nMezkur Kanununun 6’ncı maddesinde ise işlemlerin Türkiye’de yapılması;\r\na) Malların teslim anında Türkiye\'de bulunmasını,\r\nb) Hizmetin Türkiye\'de yapılmasını veya hizmetten Türkiye\'de faydalanılmasını, ifade eder.\r\nAynı Kanununun 8’inci maddesinde Katma Değer Vergisi Mükellefleri;\r\na) Mal teslimi ve hizmet ifası hallerinde bu işleri yapanlar,\r\nh) Gelir Vergisi Kanununun 70 inci maddesinde belirtilen mal ve hakları kiraya verenler, olarak belirlenmiştir.\r\nKDV oranları, KDV Kanununun 28 inci maddesinin Bakanlar Kuruluna verdiği yetkiye dayanılarak yayımlanan 2007/13033 sayılı Bakanlar Kurulu Kararnamesi eki I sayılı listede yer alan teslim ve hizmetler için %1, II sayılı listede yer alan teslim ve hizmetler için %8, listelerde yer almayan vergiye tabi işlemler için %18 olarak tespit edilmiştir.\r\n2007/13033 sayılı Bakanlar Kurulu Kararnamesi’nin eki (II) sayılı listenin (B) bölümünün 25 inci sırasında parantez içi hüküm olarak, “1618 sayılı Kanun hükümlerine göre Kültür ve Turizm Bakanlığından işletme belgesi almış seyahat acenteleri tarafından müşteriye aktarılan geceleme hizmet tutarı ve bu hizmete ilişkin aracılık bedellerine de konaklama tesislerinde verilen geceleme hizmetlerinin ait olduğu oran uygulanır.” ibaresi yer almaktadır.\r\nİstanbul Vergi Dairesi Başkanlığı tarafından verilen 01.10.2010 tarih ve B.07.1.GİB.4.34.17.01- KDV.28-395 sayılı özelgede; “Şirketiniz aktifinde kayıtlı bina içerisinde bulunan 1, 1+1, 1+2 şeklinde dayalı döşeli dairelerde geceleme hizmeti ve beraberinde her türlü temizlik, 24 saat resepsiyon, güvenlik ve talep edilmesi halinde oda servisi hizmeti vereceğinizi belirterek bu hizmetlere uygulanması gereken katma değer vergisi hususunda bilgi istediğiniz anlaşılmıştır.\r\n2007/13033 sayılı Kararnamenin eki II sayılı listenin \"B) Diğer Mal Ve Hizmetler\" bölümünün 25 inci sırası uyarınca \"Otel, motel, pansiyon, tatil köyü ve benzeri konaklama tesislerinde sunulan geceleme hizmeti\" % 8 oranında KDV ye tabidir.\r\nKararname eki II sayılı listenin (B) bölümünün 25 inci sırasında sayılan işletmelerin niteliği 2005/9207 sayılı İşyeri Açma ve Çalışma Ruhsatlarına İlişkin Yönetmelik hükümlerine göre belirlenmektedir. Anılan yönetmelik ve diğer ilgili mevzuat gereğince, işletmelerin ilgili idareden konaklama hizmeti vermek üzere alınmış bir işyeri açma ve çalışma ruhsatına sahip olmaları gerekmektedir.\r\nAncak, başvurunuzdan Şirketinizin konaklama hizmeti vermek üzere yetkili makamlardan alınmış bir ruhsata sahip bulunmadığı anlaşıldığından, Şirketiniz aktifinde kayıtlı bina içerisinde bulunan 1, 1+1, 1+2 şeklindeki dayalı döşeli dairelerin günlük, haftalık, aylık olarak kiraya verilmesinin geceleme hizmeti kapsamında değerlendirilmesi mümkün bulunmamakta, bu kiralamalara genel oranda (% 18) KDV uygulanması gerekmektedir.” Şeklinde görüş bildirilmiştir.\r\nKDVK’ nun 17/4-d maddesine göre, iktisadi işletmelere dahil olmayan gayrimenkullerin kiralanması işlemleri katma değer vergisinden istisnadır.\r\nBuna göre, kiralama işleminin gayrimenkul sermaye iradı kapsamında olduğunun tespiti halinde KDVK’ nun 17/4-d hükmünün dikkate alınması gerekmektedir. Kiralama işleminin ticari kazanç kapsamında olduğunun tespiti halinde, söz konusu işlem KDV’ye tabi bulunduğundan, KDV oranının ruhsatlı işletmelerde %8, ruhsatsız işletmelerde %18 olarak göz önünde bulundurulması gerekmektedir.\r\n<h2>\r\n3. GÜNLÜK EV KİRALAMALARINDA DİKKAT EDİLMESİ GEREKENLER</h2>\r\nGünümüzde günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır olacak şekilde kiralamada bulunan mükelleflerin kazançlarını daha çok gayrimenkul sermaye iradı olarak beyan ettikleri görülmektedir. Öte yandan kiralama faaliyetinde bulunan birçok mükellefin de potansiyel mükellef olduğu görülmektedir.\r\nGünlük kiralama faaliyetinde bulunan ve gelirini ticari kazanç olarak beyan etmesi gereken mükelleflerden gelirini gayrimenkul sermaye iradı mükelleflerin karışılacağı başlıca yaptırımlar şunlardır.\r\n- Kira geliri için Gayrimenkul Sermaye İradı ile Ticari Kazanç açısından en önemli farklılık giderlerin tespitidir. Gayrimenkul sermaye iradında safi irat, gayrisafi hasılattan iradın sağlanması ve idamesi için yapılan giderler indirildikten sonra kalan müspet farktır. Gayrimenkul sermaye iradında ‘’ Gerçek Gider ‘’ ve ‘’ Götürü Gider ‘’ yöntemi olmak üzere iki tip gider yöntemi vardır. Ticari kazançta ise İndirilecek Giderler GVK’ nın 40. Maddesinde düzenlenmiştir.\r\n- 213 sayılı Vergi Usul Kanunu’nun 353/1 maddesine göre; elektronik belge olarak düzenlenmesi gerekenler de dahil olmak üzere, verilmesi ve alınması icabeden fatura, gider pusulası, müstahsil makbuzu ile serbest meslek makbuzlarının verilmemesi, alınmaması, düzenlenen bu belgelerde gerçek meblağdan farklı meblağlara yer verilmesi, bu belgelerin elektronik belge olarak düzenlenmesi gerekirken Maliye Bakanlığınca belirlenen zorunlu haller hariç olmak üzere kağıt olarak düzenlenmesi ya da bu Kanunun 227 nci ve 231 inci maddelerine göre hiç düzenlenmemiş sayılması halinde; bu belgeleri düzenlemek ve almak zorunda olanların her birine, her bir belge için belirlenen hadlerden aşağı olmamak üzere bu belgelere yazılması gereken meblağın veya meblağ farkının %10’u nispetinde özel usulsüzlük cezası kesilmektedir. Buna göre gelirini ticari kazanç olarak beyan etmesi gereken kişilerin kazancını gayrimenkul sermaye iradı olarak beyan etmesi ya da hiç beyan etmemesi halinde fatura düzenlememe nedeniyle özel usulsüzlük cezası ile karşı karşıya kalınacaktır.\r\n- Kiralama işleminin Gayrimenkul Sermaye İradı kapsamında olduğunun tespiti halinde mükelleflerin KDVK’nun 17/4-d hükmü kapsamında KDV’ den istisna hükümlerinden yararlanması söz konusu iken, kiralama gelirinin ticari kazanç kapsamında olduğunun tespiti halinde KDV hesaplanması gerekecektir.\r\n<h2>\r\n4. SONUÇ</h2>\r\nGayrimenkullerin kiralanmasının tabi olacağı kazanç ve iradın tespiti büyük önem arz etmektedir. Çünkü her kazanç ve irat farklı vergi hükümlerine tabidir. Buna göre, binaların sahipleri, mutasarrıfları, zilyedleri, irtifak ve intifa hakkı sahipleri veya kiracıları tarafından kiraya verilmesinden elde edilen iratlar gayrimenkul sermaye iradı olup, gayrimenkullerin uzun süreli kiralanması suretiyle elde edilecek gelirden daha fazla gelir elde edilmesi amacıyla, günlük veya haftalık olarak, süreklilik arz eden bir şekilde farklı kişilerin kullanımına hazır halde bulundurulması ticari faaliyet olarak kabul edilmektedir.\r\nKiralama işleminin Gayrimenkul Sermaye İradı kapsamında olduğunun tespiti halinde KDVK’nun 17/4-d hükmünün dikkate alınması gerekmekte olup, buna göre verilen kiralama hizmetinin KDV’ den istisna olması söz konusu olacaktır. Kiralama işleminin ticari kazanç kapsamında olduğunun tespiti halinde ise, söz konusu işlem KDV’ye tabi olacak olup, KDV oranı ruhsatlı işletmelerde %8, ruhsatsız işletmelerde %18 olarak uygulanacaktır.\r\n<h3 style=\"text-align: right;\">\r\nCihan TEKİN\r\nVergi Müfettiş Yrd.</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\nKAYNAKÇA\r\n193 sayılı Gelir Vergisi Kanunu.\r\n3065 sayılı Katma Değer Vergisi Kanunu.\r\nAnkara Vergi Dairesi Başkanlığı’ nın 13.09.2012 tarih ve B.07.1.GİB.4.06.16.01-120[37- 12/10]-928 Sayılı Özelgesi.\r\nİstanbul Vergi Dairesi Başkanlığı’ nın 01.10.2010 tarih ve B.07.1.GİB.4.34.17.01- KDV.28-395 Sayılı Özelgesi.','KONUT KİRA GELİRLERİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir','','','2021-05-31 22:56:18','2021-05-31 19:56:18','',0,'http://www.davavergi.com/?p=723',0,'post','',0),
(719,1,'2021-05-22 15:42:53','2021-05-22 12:42:53','&nbsp;\r\n<h2>GİRİŞ</h2>\r\nDaha 2020 yılında yürürlüğe giren 7256 sayılı Kanun üzerinden çok zaman geçmeden yeni bir vergi affı, vergi barışı ya da vergi yapılandırması konulu yeni bir Kanun gündeme geldi. Bu Kanun, 7256 sayılı Kanundan çok daha kapsamlı olup matrah artırımı ve dava safhasındaki alacakları da içine almaktadır. Kanun gerekçesinde de kesinleşmiş alacaklar dışındaki alacakların 7256 sayılı Kanun kapsamına alınmamış olmasındaki eksikliğe vurgu yapılmıştır.\r\nVergi affı yasaları aslında 5 yılda bir yürürlüğe girerek hem ihtilaflı alacakları hem de tahsili zorlaşan alacakları kapsama alarak adeta mükellefler ve vergi idaresi arasında temiz sayfalar açmaktadır.\r\nSon yıllarda olduğu gibi her yıl yeni bir vergi affı uygulaması ise mali disiplini bozmanın yanı sıra vergi mükellefleri arasında eşitsizlik ve güvensizliğe sebep olmaktadır.\r\n<h2>Yapılandırma hangi döneme kadar olan alacakları kapsamaktadır?</h2>\r\nYasa ile kapsam olarak 30.4.2021 tarihine kadar olan kamu alacakları yapılandırılabilecektir.\r\n<h2>Yapılandırma kapsamındaki kamu alacakları nelerdir?</h2>\r\nVergi, vergi cezaları, gecikme zamları ve idari para cezaları yasa kapsamına dahildir.\r\n<h2>Yeni Yasada stok affı var mı?</h2>\r\nEvet stok affı yasa kapsamında.\r\n<h2>Kesinleşmiş ancak ödenmemiş vergi alacakları Yasa kapsamında mıdır?</h2>\r\nKesinleşen ancak ödenmeyen vergiler, vergi cezaları, gümrük vergileri, idari para cezaları ve ihtirazi kayıtla beyan edilen ve tahakkuk etmiş vergilerde kesinleşmiş alacak olarak yapılandırma kapsamındadır.\r\n<h2>Kesinleşmiş vergi borçları için şart öngörüldü mü?</h2>\r\nKesinleşmiş vergi borcu ve cezlarında yapılandırmadan yararlanabilmek için vergi davası açılmaması açılan davadan feragat edilmesi ve kanun yollarına başvurulmaması şarttır.\r\n<h2>Kesinleşmiş alacaklarda yapılandırmanın avantajı nedir?</h2>\r\nVadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının tamamı ile bunlara bağlı gecikme faizi ve gecikme zammı gibi fer\'i amme alacakları yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar ödenecektir.\r\n<h2>Kesinleşmemiş ve dava safhasında bulunan vergi borçları Yasa kapsamında mıdır?</h2>\r\nKanunun yayımı tarihi itibarıyla, dava açılmış veya dava süresi geçmemiş ya da temyiz/istinaf aşamasında olan ikmalen resen ve idarece yapılan tarhıyatlar da yapılandırma kapsamına alınmıştır.\r\n<h2>Kesinleşmemiş ve dava safhasında bulunan vergi borçlarında yapılandırmadan yararlanılması halinde avantaj nedir?</h2>\r\nKanunun yayımı tarihi itibarıyla ilk derece yargı mercileri nezdinde dava açılmış ya da dava açma süresi henüz geçmemiş olan ikmalen, resen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda; vergilerin/gümrük vergilerinin %50\'si ile bu tutara ilişkin faiz, gecikme faizi ve gecikme zammı yerine bu Kanunun yayımı tarihine kadar YÎ-ÜFE aylık değişim oranlan esas alınarak hesaplanacak tutar ödenir\r\n<h2>Devam eden vergi incelemelerinde yapılandırma hükümlerinden yararlanılabilir mi?</h2>\r\nKanunun yayımı tarihi itibarıyla devam eden vergi incelemeleri ve takdir komisyonu işlemleri de yapılandırma kapsamına alınmıştır.\r\n<h2>Matrah artırımında bulunulması devam eden vergi incelemelerini durdurur mu?</h2>\r\nMatrah artırımında bulunulması, Kanunun yayım tarihinden önce başlanılmış vergi incelemeleri ve takdir işlemlerine engel değildir.\r\n<h2>Yeni Yasada Matrah ve Vergi Artırımı Var Mı?</h2>\r\nYeni Yasayla, 7256 sayılı Kanundan farklı olarak matrah ve vergi artırımı düzenlemesi yapılmıştır. Artırımda bulunulan dönemler için vergi incelemesi ve tarhıyat yapılmayacaktır.\r\n<h2>Katma Değer Vergisi Yönünden matrah artırımında hangi tutar esas alınacaktır?</h2>\r\nKatma Değer Vergisi yönünden matrah artırımında, yıl içinde verilen katma değer vergisi beyannamelerinde gösterilen “hesaplanan katma değer vergilerinin” toplam tutarı esas alınacaktır. 2016 yılı için %3, 2017 yılı için %3, 2018 yılı için %2,5, 2019 yılı için %2 ve 2020 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisinden az olamayacaktır.\r\n<h2>Matrah artırımında bulunulması ilgili dönem defter ve belge ibraz sorumluluğunu kaldırır mı?</h2>\r\nİlgili dönem matrah artırımında bulunulması vergi mükelleflerinin defter ve belge ibraz sorumluluğunu ortadan kaldırmamaktadır.\r\n<h2>Sahte belge düzenleme nedeniyle vergi incelemesi devam edenler matrah artırımında bulunabilir mi?</h2>\r\nTerör örgütü bağlantısı nedeniyle incelemeleri devam edenler hariç olmak üzere, vergi incelemesi devam edenlerin maddede belirtilen süre ve öngörülen şekilde matrah ve vergi artırımı hükümlerinden faydalandırılması öngörülmektedir.\r\n<h2>İşletme kayıtlarının düzeltilmesi yasa kapsamında mıdır?</h2>\r\nİşletmelerde mevcut olmasına rağmen kayıtlara yansıtılmamış emtia, makine, teçhizat ve demirbaşların kayıtlara intikal ettirilebilmesini sağlayacak düzenleme yapılmaktadır.\r\n<h2>Borçlar kaç taksitte ödenebilecek?</h2>\r\nBaşvuruda bulunan mükelleflerin borçlarım genel olarak ikişer aylık devreler halinde on sekiz eşit taksitte ödemeleri öngörülmüş, ayrıca daha kısa sürede ödeme seçenekleri de düzenlenmiştir.\r\n<h2>Peşin ödemede avantaj var mı?</h2>\r\nBu kapsamda yapılandırılan alacağın ilk taksit ödeme süresi içerisinde tamamen ödenmesi şartına bağlı olarak fer\'i alacaklar yerine hesaplanmış olan YÎ-ÜFE tutarından %90 oranında, ilk iki taksit içerisinde ödenmesi halinde ise %50 oranında indirim yapılacağı öngörülmüştür.\r\n<h2>Yapılandırma şartlarının ihlali nasıl olur?</h2>\r\nKanuna göre ödenmesi gereken taksitlerin ilk ikisi süresinde ödenmek koşuluyla, kalan taksitlerden; bir takvim yılında en fazla iki taksitin süresinde ödenmemesi veya eksik ödenmesi halinde Kanun hükümlerinin ihlal sayılmayacaktır.\r\n<h2>Zamanaşımı devam edecek mi?</h2>\r\nYapılandırma kapsamındaki alacaklara yönelik zamanaşımı sürelerinin işlemeyeceği düzenlenmiştir.\r\nYapılandırma başvurusunda bulunulmasının vergi tahsil mevzuatı uyarınca zamanaşımını keseceği hususuna mükelleflerin özellikle dikkat etmeleri gerekmetedir.\r\n<h2>Dava konusu edilmiş olan ancak uyuşmazlık aşamasında ödeme yapılan hallerde mükelleflere iade yapılabilir mi?</h2>\r\nDava konusu olan tarhiyatlar ile idari para cezası ve ecrimisillere karşılık bu Kanunun yayımı tarihinden önce ödeme yapılmış olması halinde, ödenen bu tutarların; ilk derece mahkemesinde devam eden davalar ile ilk derece mahkemesince daha önce verilmiş terkin kararlan için kesinleşmemiş ve dava safhasında bulunan alacaklara yönelik hükümlerden yararlanılmak üzere yapılan başvurular üzerine, nakden ya da mahsuben iade edilebilecektir.\r\n<h2>SONUÇ</h2>\r\nBirçok felaketin yaşandığı 2020 yılında ve halen devam eden pandemi sürecinde 7256 sayılı Kanundan çok daha kapsamlı bir şekilde hazırlanan vergi affı düzenlemesinin çok yakında yürürlüğe gireceği beklenmektedir.\r\nVergi mükellefi gerçek ve tüzel kişilerden, stok affı, matrah artırımı, kesinleşmiş ve kesinleşmemiş vergi borçları ve vergisel ihtilaflar nedeniyle davaları vergi mahkemelerinde devam edenlerin Yeni Yasa hükümlerini titizlikle incelemeleri gerekiyor.\r\nMevcut borçların durumu, borçların ödenebilme kapasiteleri, vergi inceleme riski, tahsil zamanaşımı hükümleri, teminat ve kamu haczi durumları, vergi davalarından feragata ilişkin hükümler gibi birçok stratejinin birlikte değerlendirilerek mükellefler için en doğru tercihlerin yapılması gerektiği hususları göz önüne alındığında konuyla ilgili uzmanların tavsiyelerine mutlaka dikkat edilmesini tavsiye ederiz.\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>','SORULARLA 2021 VERGİ AFFININ KAPSAMI VE ŞARTLARI','','publish','closed','open','','sorularla-2021-vergi-affinin-kapsami-ve-sartlari','','','2021-05-22 15:42:53','2021-05-22 12:42:53','',0,'http://www.davavergi.com/?p=719',0,'post','',0),
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(724,1,'2021-05-31 22:56:13','2021-05-31 19:56:13','KONUT','KONUT','KONUT','inherit','closed','closed','','konut','','','2025-01-09 14:10:38','2025-01-09 11:10:38','',723,'http://www.davavergi.com/wp-content/uploads/2021/05/KONUT.jpg',0,'attachment','image/jpeg',0),
(726,1,'2021-06-06 22:29:06','2021-06-06 19:29:06','<h2><strong>SAHTE VE MUHTEVİYATI İTİBARİYLE YANILTICI BELGE KULLANMA SUÇUNA İLİŞKİN GENEL BİLGİLER</strong></h2>\r\n&nbsp;\r\n<h2><strong>GİRİŞ</strong></h2>\r\n<strong>            </strong>Sahte belge kavramı; Vergi Usul Kanunu’nun (VUK) 359. maddesinde “Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.” şekliyle tanımlanmıştır. Muhteviyatı itibariyle yanıltıcı belge kavramı ise yine VUK’un 359. maddesinde “Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.” şekliyle ifade edilmiştir. İki belge arasındaki en belirgin özellik, yanıltıcı belgenin gerçek bir muamele veya duruma dayanması lâkin bu muamele veya durumun mahiyet ve miktar itibariyle belgeye, gerçeğe aykırı şekilde yansıtılmasıdır. Sahte belge ise fiiliyatta var olmayan bir işlemin yansıtıldığı belge olarak karşımıza çıkmaktadır.\r\n\r\nÖncelikle mükelleflerin SMİYB kullanma eğiliminin nedenleri arasında en büyük paya sahip olan kuşkusuz ki vergi matrahını azaltma gayesidir. Gelir/Kurumlar vergisi mükellefleri ile KDV mükellefleri SMİYB kullanarak giderlerini ve İnd. Kdv matrahlarını yükselterek üzerinden vergi hesaplanacak matrahı düşürüp vergi zıyaına sebep olmaktadır. Bunula birlikte mükellefler kayıt dışı harcamalarını da belgelendirebilmek maksadıyla bu yolu seçmektedir. Mesela; Vergi mükellefleri belgesiz olarak yapmış oldukları harcamaları işletme kayıtlarına yansıtabilmek amacıyla başka bir mükelleften herhangi bir mal/hizmet alımı yapmadan SMİYB kullanıp harcamaları belgelendirmektedir.Bazen de gerçek dışı faaliyetlerin gizlenmeye çalışılması amacıyla SMİYB kullanılır. Kurumlar gerçekte ortaklarına kullandırmış olduğu ve karşılığında herhangi bir gelir elde etmediği paraların çıkışını örtülemek amacıyla sahte belge kullanarak gerçek dışı faaliyetlerini gizlemeye çalışmaktadır\r\n\r\nSMİYB kullanımının denetim açısından etkilerine bakıldığında ise; Vergi Denetim Kurulunun (VDK) 2018 yılı faaliyet raporu irdelendiğinde, mükelleflerin incelenme oranı %1,63 olup yapılan incelemelerin ise %90’nını SMİYB kullanma ve düzenleme incelemeleri oluşturmaktadır. Bu nedenle bu kadar önemli olan bir hususu makalemizde irdeleyeceğiz.\r\n<ul>\r\n 	<li>\r\n<h2><strong>Sahte Ve Muhteviyatı İtibariyle Yanıltıcı Belge Kavramı</strong></h2>\r\n</li>\r\n</ul>\r\n<strong> </strong>\r\n\r\n“Sahte belge” ile “muhteviyatı itibariyle yanıltıcı belge” Vergi Usul Kanunu (VUK) m.359’da düzenlenmiş iki farklı hukuki kavramdır.\r\n\r\nMuhteviyatı itibariyla yanıltıcı belge, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belgedir (VUK m.359/a-2). Muhteviyatı itibariyle yanıltıcı belge iki şekilde meydana gelir:\r\n\r\n&nbsp;\r\n\r\nGerçek bir işlem veya durumu mahiyet itibariyle gerçeğe aykırı yansıtmak suretiyle,\r\n\r\nGerçek bir işlem veya durumu miktar itibariyle gerçeğe aykırı yansıtmak suretiyle.\r\n\r\n&nbsp;\r\n\r\nSahte belge düzenleme veya kullanma ise, gerçek bir işlem veya durum mevcut olmadığı halde bunlar varmış gibi sahte belge düzenlenmesi veya kullanılmasıyla oluşan bir vergi suçudur (VUK m.359/b). 213 sayılı Vergi Usul Kanunu’nda düzenlenen “sahte belge düzenleme ve kullanma suçu” ile 5237 sayılı TCK’da düzenlenen özel belgede sahtecilik veya resmi belgede sahtecilik suçları birbiriyle karıştırılmamalıdır.\r\n\r\nAlt mevzuat düzenlemelerine baktığımızda ise; sahte belge tanımına 84 no.lu KDV Genel Tebliği’nde yer verildiğini görüyoruz. Şu an için aynı düzenleme 1 seri no.lu KDV Uygulama Genel Tebliği’nde yer almaktadır. Tebliğ düzenlemesinde sahte belgeye ilişkin olarak aşağıdaki açıklama yer almaktadır.\r\n\r\n“Buna göre, sahte belge gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belgedir. Bu itibarla; bir mal hareketi veya hizmet ifası söz konusu olmaksızın düzenlenen belgeler sahte belge olarak kabul edilecektir.”\r\n\r\nYukarıdaki yasal düzenlemeler göz önünde bulundurulduğunda özetle;\r\n\r\n1-Bir mal hareketi veya hizmet söz konusu olmadığı halde düzenlenen belgeler,\r\n2. Belge düzenleme yetkisi bulunmayanlar tarafından düzenlenen belgeler,\r\n3. Başkası adına bastırılıp kullanılan belgeler, sahte belgeler olarak kabul edilecektir.\r\n<ul>\r\n 	<li>\r\n<h2><strong>KDV KANUNU İNDİRİM MEKANİZMASI</strong></h2>\r\n</li>\r\n</ul>\r\n<strong> </strong>\r\n\r\nGelelim 3065 sayılı Katma Değer Vergisi Kanunumuzdaki indirim mekanizmasına… Bilindiği üzere, katma değer vergisi, mal ve hizmetlerin üretiminden tüketimine kadar geçen üretici, tüketici, yarı toptancı, perakendeci gibi her aşamada katılan değer üzerinden alınan, her aşamada matrahı katma değer olan ve sonunda tümü tüketici üzerine kalan bir vergidir. Katma değer vergisini, diğer vergilerden ayıran en önemli özellik, vergi indirimi mekanizmasıdır. Mekanizmanın işleyişi, emtia teslim ve hizmet bedeli üzerinden hesaplanan katma değer vergisinden, bu satışların girdilerine ilişkin olarak ödenen katma değer vergisinin indirilmesi esasına dayanmaktadır. Vergi mükellefi, katma değer vergisi sistemi içinde, aracı görevi yapar. Sattığı mal ve hizmetler üzerinden tahsil ettiği vergiden mal ve hizmet alışında ödediği vergiyi indirir, bakiyesini devlete öder. Bu işlem her safhadaki mükellef tarafından tekrarlanmaktadır.\r\n\r\n3065 sayılı Katma Değer Vergisi Kanunu’nun 29. maddesinde de, katma değer vergisi indirim mekanizması düzenlenmiştir. 29. maddenin (a) bendinde; mükelleflerin, yaptıkları vergiye tabi işlemler üzerinden hesaplanan katma değer vergisinden kendilerine yapılan teslim ve hizmetler dolayısıyla hesaplanarak düzenlenen fatura ve benzeri vesikalarda gösterilen katma değer vergisini indirebilecekleri belirtilmiştir.\r\n\r\nGörüldüğü üzere, 3065 sayılı Kanun’un 29. maddesine göre mükellefler kendilerine yapılan teslim ve hizmetler nedeniyle düzenlenen fatura ve benzeri vesikalardaki katma değer vergisini indirim konusu yapabilirler. Ancak, 213 sayılı Vergi Usul Kanunu’nun 3. maddesinin (B) bendinde ifade edildiği üzere vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyeti esastır. Bu kuralın gereği olarak mükelleflerin Katma Değer Vergisi Kanunu’nun yukarıda sözü edilen 29. maddesi hükmünden yararlanabilmelerinin ön şartı fatura ve benzeri vesikaların gerçeği yansıtmasıdır. Bu madde hükümlerine göre mal alışları nedeniyle yüklenilen katma değer vergilerinin indirim ve iade konusu yapılabilmesi için faturaların gerçek bir mal alım satımı karşılığı düzenlenmesi gerekmektedir. Dolayısıyla bu bölümün başında belirtilen hususlar çerçevesinde <strong>“</strong><strong>sahte</strong><strong> </strong><strong>belge</strong><strong>”</strong> olarak nitelenen belgelerde yer alan KDV indirimlerinin kabul edilmesi mümkün olmayıp, indirim mekanizması bu şekilde sekteye uğramaktadır. Bu gibi durumlarda yapılacak vergi incelemesi sonucu durumun tespit edilerek sahte belge dolayısıyla indirim konusu yapılan KDV tutarlarının indirim hesaplarından reddi gerekmektedir.\r\n<ul>\r\n 	<li>\r\n<h2><strong>Sahte veya Yanıltıcı Belge Kullanma Suçunda Uygulanacak Mevzuat</strong></h2>\r\n</li>\r\n</ul>\r\nVergi suçları arasında VUK md.359/b’de yer alan sahte belge düzenleme ve kullanma suçu ve VUK m.359/a-2’de yer alan muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçu, TCK’daki genel evrakta sahtecilik suçlarının özel kanunda düzenlenmiş biçimidir. Vergi Usul Kanunu (VUK), özel bir kanun niteliğinde olduğundan, belgede sahtecilik teşkil eden vergi suç ve cezaları açısından TCK hükümleri değil, Vergi Usul Kanunu (VUK) hükümleri uygulanır. Ancak, yargılama 5271 sayılı Ceza Muhakemesi Kanunu’na göre genel hükümler çerçevesinde yapılır<strong>.</strong>\r\n\r\n213 sayılı Vergi Usul Kanunu (VUK) 359. maddesinde; “sahte belge düzenleme ve kullanma suçu” ile “muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçu” şu şekilde düzenlenmiştir:\r\n\r\nKaçakçılık Suçları ve Cezaları\r\n\r\nMadde 359\r\n<ol>\r\n 	<li>a) Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan;</li>\r\n</ol>\r\n1) Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenler,\r\n\r\n2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar,\r\n\r\nHakkında on sekiz aydan üç yıla kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.\r\n<ol>\r\n 	<li>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, üç yıldan beş yıla kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</li>\r\n</ol>\r\nKatma Değer Vergilerinin 3065 sayılı Katma Değer Vergisi Kanununun 29/a ve 34/1’inci maddeleri uyarınca indirim olarak kabulü mümkün olmadığından indirimlerden tenzili gerekir. VUK’ un 30/4 maddesi gereği re’sen tarhı, tarh edilecek KDV üzerinden 213 sayılı Vergi Usul Kanunu’nun 341 ve 344. maddeleri uyarınca (1) kat tutarında vergi ziyaı cezası kesilmesi gerektiği. Kullanılan sahte faturalar müfettiş kanaati ile bilerek kullanma suçunu oluşturursa 213 sayılı kanunun 344. Maddesinin ikinci fıkrası gereği “Vergi ziyaına 359 uncu maddede yazılı fiillerle sebebiyet verilmesi halinde bu ceza üç kat, bu fiillere iştirak edenlere ise bir kat olarak uygulanır” ceza uygulanır.\r\n\r\nUsulsüzlük açısından  sahte fatura kullanma suçu defter kayıtlarının ve bunlarla ilgili vesikaların vergi matrahının doğru ve kesin olarak tespitine imkân vermeyecek derecede noksan, usulsüz ve karışık olduğunu göstermekte olup, VUK’ nun 352/I-3. maddesi gereğince birinci derece usulsüzlük cezasını gerektirmektedir. Bu fiiller aynı Kanun’un 30/4. maddesine göre re’sen takdir nedeni de sayıldığından, mükellef adına iki kat birinci derece usulsüzlük cezasının kesilmesi, ceza kesilirken aynı kanunun 336. maddesinin de göz önünde bulundurulması gerekmektedir.\r\n\r\nMezkûr kanunun 336. Maddesi “Cezayı istilzam eden tek bir fiil ile vergi zıyaı ve usulsüzlük birlikte işlenmiş olursa bunlara ait cezalardan sadece miktar itibariyle en ağırı kesilir. Usulsüzlük cezası kesilen bir fiil ile vergi zıyaına da sebebiyet verildiği sonradan anlaşıldığı takdirde, evvelce usulsüzlük cezası kesilmiş olması, bu cezanın zıyaa uğratılan vergiden dolayı kesilmesi gereken vergi zıyaı cezası ile mukayesesine ve noksan kesilen cezanın ikmaline mani değildir” şeklindedir.\r\n\r\nVergi Usul Kanunu’nun 353/1. Maddesinde, <strong><em>“</em></strong>Verilmesi ve alınması icabeden fatura, gider pusulası, müstahsil makbuzu ile serbest meslek makbuzlarının verilmemesi, alınmaması veya düzenlenen bu belgelerde gerçek meblağdan farklı meblağlara yer verilmesi halinde; bu belgeleri düzenlemek ve almak zorunda olanların her birine, her bir belge için …………’den aşağı olmamak üzere bu belgelere yazılması gereken meblağın veya meblağ farkının % 10\'u nispetinde özel usulsüzlük cezası kesilir<strong><em>”</em></strong> hükmü yer almaktadır.\r\n\r\nKanunun lafzından, sağlıklı bir belge düzeni oluşturmak suretiyle vergi ziyaının önlenmesinin amaçlandığı anlaşılmaktadır. Kanun, söz konusu belgelerin düzenlenmesini sağlayacak belgeyi verme veya belgeyi alma iradesinin bulunmaması sonucu belgenin düzenlenmemesini veya düzenlense dahi verilememesi veya alınmaması halini cezalandırmaktadır.\r\n<ul>\r\n 	<li>\r\n<h2><strong>Sahte Belge Kullanmada Bilerek ve Bilmeden Kullanma Kavramı</strong></h2>\r\n</li>\r\n</ul>\r\nSahte veya muhteviyatı itibariyle yanıltıcı belge kullandığı tespit edilen mükellefler için kasıt unsurunun araştırılıp araştırılmayacağı, bu belgeleri bilmeden kullandığı belirlenenler hakkında vergi suçu raporları düzenlenip düzenlenmeyeceği hususuyla ilgili olarak 306 sıra nolu Vergi Usul Kanunu Genel Tebliğinde aşağıdaki açıklamalara yer verilmiştir. “...Sahte veya muhteviyatı itibariyle yanıltıcı belge düzenlenmesi, kastın karinesi olup, bunun ayrıca değerlendirilmesine gerek bulunmamaktadır. Ancak, gerçekte yapılan bir mal veya hizmet alımı karşılığında mal veya hizmeti sağlayan tarafından kendi belgesi yerine bir başka mükellefin belgesi verilebilmektedir. Bu gibi durumlarda iş veya hizmetin mahiyetine göre belgeyi alan tarafın bu belgenin mal veya hizmetin sağlandığı mükellefe ait olup olmadığını bilemediği durumlar söz konusu olabilmektedir. Bu gibi durumlarda sahte belgeyi kullanmış olan mükellefin, bu belgenin satın aldığı mal veya hizmeti sağlayana ait olmadığını bilip bilmemesi önem taşıyacaktır. Şayet kullanıcının belgenin sahte olduğunu bilmesi gerekiyorsa, bir başka deyimle, kasıt söz konusu ise burada 359. maddede belirtilen anlamda bir sahte belge kullanımı söz konusu olacaktır. Aksi takdirde ise suçun manevi unsuru oluşmadığından durum madde kapsamında değerlendirilemeyecektir.\r\n\r\nBu itibarla, kaçakçılık suçunun oluşması sahte veya muhteviyatı itibariyle yanıltıcı belgenin bilerek kullanılıp, kullanılmadığının; diğer bir anlatımla, bu kullanımda kastın bulunup bulunmadığının değerlendirilmesine ve belirlenmesine bağlı bulunmaktadır. Yapılan incelemelerde sahte veya muhteviyatı itibariyle yanıltıcı belgelerin bilerek, isteyerek kullanılıp kullanılmadığının vergi incelemesine yetkili olanlarca değerlendirilmesi ve bu belgeleri bilerek kullandığı sonucuna varılan mükellefler için vergi suçu raporları düzenlenmesi, haklarında cumhuriyet savcılıklarına suç duyurularında bulunulması ile bu belgelerin kullanılması sonucu vergi ziyaına da sebebiyet verilmiş olması halinde 344’üncü maddenin üçüncü fıkrası uyarınca üç kat vergi ziyaı cezası kesilmesi gerekmektedir.”\r\n<ul>\r\n 	<li>\r\n<h2><strong>Sonuç</strong></h2>\r\n</li>\r\n</ul>\r\nSahte fatura kullanma olayı ister bilerek isterse de bilmeyerek gerçekleştirilmiş olsun işletmeler açısından çok ağır maddi ve bazı durumlarda manevi yaptırımlara neden olmaktadır. Genelde işletmelerin daha az vergi ödemek maksadıyla başvurdukları sahte belge aslında işletmelerin kaçırdıkları vergi tutarlarının kat kat fazlasını geri ödemesine ve bazı durumlarda da hürriyeti bağlayıcı yaptırımlarla karşı karşıya kalabilmesine neden olmaktadır. Ayrıca sahte belge kullandığı tespit edilen işletmeler vergi dairelerince özel esaslara tabi tutulmakta olup bu durum işletmeler için para ile ifade edilemeyecek itibar kaybına sebebiyet verebilmektedir.\r\n<h3 style=\"text-align: right;\"><strong>FIRAT İNSEL</strong></h3>\r\n<h3 style=\"text-align: right;\"><strong>VERGİ MÜFETTİŞİ</strong></h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n<strong>-213 Sayılı Vergi Usul Kanunu</strong>\r\n\r\n<strong>-3065 Sayılı Katma Değer Vergisi Kanunu</strong>\r\n\r\n<strong>-5237 Sayılı Türk Ceza Kanunu</strong>\r\n\r\n<strong>-306 Sıra Nolu Vergi Usul Kanunu Genel Tebliği</strong>\r\n\r\n<strong> </strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','SAHTE FATURA KULLANMANIN SONUÇLARI NELERDİR?   ','','publish','closed','open','','sahte-fatura-kullanmanin-sonuclari-nelerdir','','','2021-06-28 22:01:25','2021-06-28 19:01:25','',0,'http://www.davavergi.com/?p=726',0,'post','',0),
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(730,1,'2021-06-09 10:38:39','2021-06-09 07:38:39','<h2><strong> </strong><strong>GİRİŞ</strong></h2>\r\nYapılandırma, vergi barışı, vergi affı gibi adlarla kamuoyunda gündeme gelen yeni bir Yasa daha TBMM tarafından kabul edildi. Daha 2020 yılında yürürlüğe giren 7256 sayılı Kanun üzerinden çok zaman geçmeden yeni bir Kanunun kabul edilmesi kuşkusuz ekonomik ihtiyaçlardan kaynaklanmaktadır. 7326 sayılı bu Kanun, 7256 sayılı Kanundan çok daha kapsamlı olup matrah artırımı ve dava safhasındaki alacakları da içine almaktadır.\r\n\r\nDaha önceki yazılarımızda da işaret ettiğimiz gibi vergi affı yasaları aslında 5 yılda bir yürürlüğe girerek hem ihtilaflı alacakları hem de tahsili zorlaşan alacakları kapsama alarak adeta mükellefler ve vergi idaresi arasında temiz sayfalar açmaktadır. Ancak son yıllarda bu konuda çok sayıda yasa yürürlüğe girdir.\r\n\r\n7326 sayılı bu Kanun, ile kapsam olarak <strong>30.4.2021</strong> tarihine kadar olan kamu alacakları yapılandırılabilecektir. Kanun hükümlerinden yararlanmak isteyen borçluların; <strong>31/8/2021</strong> tarihine kadar (bu tarih dâhil) ilgili idareye başvuruda bulunmaları gerekmektedir.\r\n\r\nVergi, vergi cezaları, gecikme zamları ve idari para cezaları yasa kapsamına dahildir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>Kesinleşmiş ancak ödenmemiş vergi alacakları Yönünden</strong></h2>\r\n&nbsp;\r\n\r\nKesinleşen ancak ödenmeyen vergiler, vergi cezaları, gümrük vergileri, idari para cezaları ve ihtirazi kayıtla beyan edilen ve tahakkuk etmiş vergilerde kesinleşmiş alacak olarak yapılandırma kapsamındadır.\r\n\r\nKesinleşmiş vergi borcu ve cezlarında yapılandırmadan yararlanabilmek için vergi davası açılmaması açılan davadan feragat edilmesi ve kanun yollarına başvurulmaması şarttır.\r\n\r\n<strong> </strong>\r\n\r\n7326 sayılı Kanun 2/1. Maddesinde;\r\n<ol>\r\n 	<li>a) Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının tamamı ile bunlara bağlı gecikme faizi ve gecikme zammı gibi fer’i amme alacakları yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; ödenmemiş alacağın sadece fer’i alacaktan ibaret olması hâlinde fer’i alacak yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın, bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla vergilere bağlı gecikme faizi ve gecikme zammı gibi fer’i amme alacakları ile aslı bu Kanunun yayımı tarihinden önce ödenmiş olanlar dâhil olmak üzere asla bağlı olarak kesilen vergi cezaları ve bu cezalara bağlı gecikme zamlarının tamamının,</li>\r\n 	<li>b) Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan ve bir vergi aslına bağlı olmaksızın kesilmiş vergi cezaları ile iştirak nedeniyle kesilmiş vergi cezalarının %50’si ve bu tutara gecikme zammı yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; ödenmemiş alacağın sadece gecikme zammından ibaret olması hâlinde gecikme zammı yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın, bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla cezaların kalan %50’sinin ve bu cezalara bağlı gecikme zamlarının tamamının, tahsilinden vazgeçilmektedir.”</li>\r\n</ol>\r\nDüzenlemesi yer almaktadır.\r\n\r\n&nbsp;\r\n<h2><strong>Kesinleşmemiş ve dava safhasında bulunan vergi borçları Yasa kapsamında mıdır?</strong></h2>\r\n<strong> </strong>\r\n\r\nKanunun yayımı tarihi itibarıyla, dava açılmış veya dava süresi geçmemiş ya da temyiz/istinaf aşamasında olan ikmalen resen ve idarece yapılan tarhıyatlar da yapılandırma kapsamına alınmıştır.\r\n\r\n&nbsp;\r\n\r\n7326 sayılı Kanun 3. Maddesinde;\r\n\r\n<strong> </strong>\r\n\r\n“(1) Bu Kanunun yayımı tarihi itibarıyla ilk derece yargı mercileri nezdinde dava açılmış ya da dava açma süresi henüz geçmemiş olan ikmalen, resen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda; vergilerin/gümrük vergilerinin %50’si ile bu tutara ilişkin faiz, gecikme faizi ve gecikme zammı yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla vergilerin/gümrük vergilerinin %50’si, faiz, gecikme faizi, gecikme zammı ve asla bağlı olarak kesilen vergi cezaları/idari para cezaları ile bu cezalara bağlı gecikme zamlarının tamamının tahsilinden vazgeçilir. Bu Kanunun yayımı tarihi itibarıyla gümrük vergilerine ilişkin gümrük yükümlülüğü doğmuş ve idari itiraz süresi geçmemiş veya idari itiraz mercilerine intikal etmiş bulunan tahakkuklar hakkında da bu fıkra hükmü uygulanır.\r\n\r\n(2) Bu Kanunun yayımı tarihi itibarıyla ilgisine göre istinaf veya temyiz süreleri geçmemiş ya da istinaf/itiraz veya temyiz yoluna başvurulmuş ya da karar düzeltme talep süresi geçmemiş veya karar düzeltme yoluna başvurulmuş olan ikmalen, resen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda, bu maddeye göre ödenecek alacak asıllarının tespitinde, bu Kanunun yayımı tarihi itibarıyla tarhiyatın/tahakkukun bulunduğu en son safhadaki tutar esas alınır. Bu Kanunun yayımı tarihinden önce verilmiş en son kararın;\r\n<ol>\r\n 	<li>a) Terkine ilişkin karar olması hâlinde, ilk tarhiyata/tahakkuka esas alınan vergilerin/gümrük vergilerinin %10’u ile bu tutara ilişkin faiz, gecikme faizi ve gecikme zammı yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla vergilerin/gümrük vergilerinin kalan %90’ının, faiz, gecikme faizi, gecikme zammı ve alacak aslına bağlı olarak kesilen vergi cezaları/idari para cezaları ile bu cezalara bağlı gecikme zamlarının tamamının,</li>\r\n 	<li>b) Tasdik veya tadilen tasdike ilişkin karar olması hâlinde, tasdik edilen vergilerin/gümrük vergilerinin tamamı, terkin edilen vergilerin/gümrük vergilerinin %10’u ile bu tutarlara ilişkin faiz, gecikme faizi ve gecikme zammı yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarın; bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla terkin edilen vergilerin/gümrük vergilerinin kalan %90’ı, faiz, gecikme faizi, gecikme zammı ve alacak aslına bağlı olarak kesilen vergi cezaları/idari para cezaları ile bu cezalara bağlı gecikme zamlarının tamamının, tahsilinden vazgeçilir. Ancak, verilen en son kararın bozma kararı olması hâlinde birinci fıkra hükmü, kısmen onama kısmen bozma kararı olması hâlinde ise onanan kısım için bu fıkranın (b) bendi, bozulan kısım için birinci fıkra hükmü uygulanır.</li>\r\n</ol>\r\n(3) Bu Kanunun yayımı tarihi itibarıyla sadece vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin dava açılmış olması hâlinde;\r\n<ol>\r\n 	<li>a) Asla bağlı cezaların, vergilerin/gümrük vergilerinin bu Kanunun yayımı tarihinden önce ödenmiş olması veya 2 nci maddeye ilişkin olarak bu Kanunda belirtilen süre ve şekilde ödenmesi şartıyla tamamının ve bunlara bağlı gecikme zamlarının,</li>\r\n 	<li>b) Asla bağlı olmaksızın kesilen vergi cezalarından/gümrük yükümlülüğüyle ilgili idari para cezalarından bu maddenin birinci fıkrasında belirtilen safhada olanlarda cezanın %25’inin, ikinci fıkrasının; (a) bendinde belirtilen safhada olanlarda cezanın %10’unun, (b) bendinde belirtilen safhada bulunanlarda tasdik edilen ceza tutarının %50’sinin, terkin edilen cezanın %10’unun bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla kalan cezaların,</li>\r\n 	<li>c) Asla bağlı olmaksızın kesilen vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin verilen en son kararın bozma kararı olması hâlinde cezanın %25’inin, kısmen onama kısmen bozma kararı olması hâlinde; onanan kısmın tasdik veya tadilen tasdike ilişkin karar olması hâlinde tasdik edilen cezanın %50’sinin, terkin edilen cezanın %10’unun, bozulan kısmın %25’inin bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla kalan cezaların, tahsilinden vazgeçilir.” Düzenlemesi yer almaktadır.</li>\r\n</ol>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>Devam eden vergi incelemelerinde yapılandırma hükümlerinden yararlanılabilir mi?</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>         </strong>Kanunun yayımı tarihi itibarıyla devam eden vergi incelemeleri ve takdir komisyonu işlemleri de yapılandırma kapsamına alınmıştır.\r\n\r\n&nbsp;\r\n\r\nMatrah artırımında bulunulması, Kanunun yayım tarihinden önce başlanılmış vergi incelemeleri ve takdir işlemlerine engel değildir.\r\n\r\n&nbsp;\r\n\r\n7326 sayılı Kanun 4. Maddesinde;\r\n\r\n&nbsp;\r\n\r\n<strong>“</strong> Bu Kanunun kapsadığı dönemlere ilişkin olarak, bu Kanunun yayımı tarihinden önce başlanıldığı hâlde, tamamlanamamış olan vergi incelemeleri ile takdir, tarh ve tahakkuk işlemlerine bu Kanunun matrah ve vergi artırımına ilişkin hükümleri saklı kalmak kaydıyla devam edilir. Bu işlemlerin tamamlanmasından sonra tarh edilen vergilerin %50’si ile bu tutara gecikme faizi yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar ile bu tarihten sonra ihbarnamenin tebliği üzerine belirlenen dava açma süresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamamının, vergi aslına bağlı olmayan cezalarda cezanın %25’inin; ihbarnamenin tebliğ tarihinden itibaren otuz gün içerisinde yazılı başvuruda bulunularak, ilk taksit ihbarnamenin tebliğini izleyen aydan başlamak üzere ikişer aylık dönemler hâlinde altı eşit taksitte ödenmesi şartıyla vergi aslının %50’sinin, vergi aslına bağlı olmayan cezalarda cezanın %75’inin, vergilere bu Kanunun yayımı tarihine kadar uygulanan gecikme faizinin ve vergi aslına bağlı cezaların tamamının tahsilinden vazgeçilir. Şu kadar ki bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde belirtilen süre içinde tebliğ edilen ihbarnameler için bu madde hükmünden yararlanmak isteyen mükelleflerin anılan bentte belirtilen süre içerisinde, başvuru süresi otuz günden az kalmış ise otuz gün içinde başvuruda bulunmaları ve madde kapsamında ödenecek tutarların ilk taksitini 9 uncu maddenin birinci fıkrasının (b) bendinde belirtilen sürede, izleyen taksitleri ikişer aylık dönemler halinde altı eşit taksitte ödemeleri şartıyla maddeden yararlanılır.”Düzenlemesi yer almaktadır.\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n<h2><strong>Yeni Yasada Matrah ve Vergi Artırımı </strong></h2>\r\n&nbsp;\r\n\r\nYeni Yasayla, 7256 sayılı Kanundan farklı olarak matrah ve vergi artırımı düzenlemesi yapılmıştır. Artırımda bulunulan dönemler için vergi incelemesi ve tarhıyat yapılmayacaktır.\r\n\r\n&nbsp;\r\n\r\nGelir ve kurumlar vergisi mükellefleri vermiş oldukları yıllık beyannamelerinde (ihtirazi kayıtla verilenler dâhil) vergiye esas alınan matrahlarını, 31/8/2021 tarihine kadar (bu tarih dâhil), 2016 takvim yılı için %35, 2017 takvim yılı için %30, 2018 takvim yılı için %25, 2019 takvim yılı için %20, 2020 takvim yılı için %15 oranından az olmamak üzere artırırlar.\r\n\r\n&nbsp;\r\n\r\nKatma Değer Vergisi yönünden matrah artırımında, yıl içinde verilen katma değer vergisi beyannamelerinde gösterilen “hesaplanan katma değer vergilerinin” toplam tutarı esas alınacaktır. 2016 yılı için %3, 2017 yılı için %3, 2018 yılı için %2,5, 2019 yılı için %2 ve 2020 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisinden az olamayacaktır.\r\n\r\n&nbsp;\r\n\r\n<strong>Sahte Belge Düzenleyenler Kapsam Dışı</strong>\r\n\r\n&nbsp;\r\n\r\nİlgili dönem matrah artırımında bulunulması vergi mükelleflerinin defter ve belge ibraz sorumluluğunu ortadan kaldırmamaktadır.\r\n\r\n&nbsp;\r\n\r\n<strong>  </strong>213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler” yasanın matrah artırımına ilişkin imkanlarından yararlanamazlar.\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n<strong>Yapılandırma şartlarının ihlali nasıl olur?</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\nKanuna göre ödenmesi gereken taksitlerin ilk ikisi süresinde ödenmek koşuluyla, kalan taksitlerden; bir takvim yılında en fazla iki taksitin süresinde ödenmemesi veya eksik ödenmesi halinde Kanun hükümlerinin ihlal sayılmayacaktır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>Zamanaşımı, Matrah Artırımı ve Borç Yapılandırmasında Dikkat!</strong></h2>\r\n&nbsp;\r\n\r\nVergi kanunlarında tarh ve tahsil zamanaşımına yönelik hükümler yer almaktadır. Bu hükümler uyarınca zamanaşımına uğramış bir borç artık vergi dairesi tarafından takip ve tahsil edilememektedir.\r\n\r\n213 sayılı Vergi Usul Kanunun 114. maddesine göre, vergi alacağının doğduğu takvim yılını takip eden yılın başından başlıyarak beş yıl içinde tarh ve mükellefe tebliğ edilmiyen vergiler zamanaşımına uğrayacağı, 6183 saylı Yasanın 102. maddesinde ise, Amme alacağının, vadesinin rasladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrayacağı, para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuz olduğu hükümleri yer almaktadır. Ancak102. maddenin son fıkrasında, “zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur” ibaresine yer verilmiştir.\r\n\r\nUygulamada, vergi daireleri vergi alacağının  zamanaşımına uğraması konusunda çok katı davranmakta hatta bazen yasanın şartlarını da aşacak surette uygulamalar yapabildiği görülmektedir.\r\n\r\nYine, 6183 saylı Yasanın 103/11. maddesi, zamanaşımını kesen bir neden olarak, amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması ve/veya ödeme planına bağlanmasını düzenlemiştir.\r\n\r\nÖzellikle son yıllarda, zamanaşımına uğramış, ancak vergi dairesi kayıtlarından terkin edilmemiş vergi borçları ile ilgili olarak af (yapılandırma) kanunlarından yararlanmak üzere müracatlar olmaktadır. Mükellefler tarafından bu kapsamda rızaen yapılan ödemeler vergi dairelerince kabul edilmektedir.\r\n\r\nBu durumda, zaten zamanaşımına uğradığı sabit olan bir vergi borcu için yapılandırmadan yararlanılması bu borç için yeniden zamanaşımı süresini canlandırmayacaktır.\r\n\r\nNitekim Danıştay kararları  da bu yöndedir. Örneğin Danıştay 4. Dairesinin 12.2.2013  günlü bir kararında şu gerekçeye yer verilmiştir:\r\n\r\n<em>“</em><em> Davacılar, adlarına tescil edilen taşınmaz üzerindeki hacizden dolayı menfaatleri ihlal edildiğinden hacze esas alınan vergi borcunun zaman aşımına uğradığını ileri sürerek söz konusu haczin kaldırılmasını isteyebileceklerdir. Dolayısıyla, davacıların borcu olmadığı halde müteahhitin vergi borcunun zaman aşımına uğrayıp uğramadığı yönünden incelenmesi hakkaniyet gereğidir. Bu bağlamda dosya içeriğinden, asıl borçlu müteahhitin vergi borçları için muhtelif yıllarda muhtelif cüz\'i ödemelerin yapıldığı ve 6111 sayılı Kanun kapsamında 01.04.2011 tarihli dilekçeyle vergi borçlarının yeniden yapılandırıldığı, hacze esas alınan vergi borçlarının hangi yıllara, hangi vergilere ait olduğunun belli olmadığı ve yapılan ödemelerin de hacze ilişkin vergi borçlarını içerip içermediğinin de belli olmadığı anlaşılmaktadır. Müteahhit tarafından yapıldığı ileri sürülen ödemeler zaman aşımını kesecek olmasına rağmen, müteahhit tarafından kendi aleyhine sonuç doğuracak şekilde cüz\'i miktarda ödemelerin yapılması hayatın olağan akışına aykırı olduğundan zamanaşımının kesildiğinden söz edilemeyeceği, ayrıca yapılan bu cüz\'i ödemelerin zaman aşımını kestiği kabul edilse dahi hacze esas alınan vergi borcunu içerip içermediği de belli olmadığından yine zaman aşımının kesildiğinden söz edilemez. Dairenin üzerine en son 2005 yılında haciz konulduğu göz önüne alındığında tahsil zaman aşımı süresinin son günü 31.12.2010 olacağından bu tarihten sonraki bir tarihte 6111 sayılı Kanun kapsamında yapılandırılmaya gidilmesi de, yeni bir tahsil zaman aşımı süresi ihya etmeyecektir.</em>\r\n\r\n<em>          Bu durumda, hacze esas alınan vergi borcu zaman aşımına uğradığından davalı İdare açısından artık bu borç eksik borç hükmündedir. Haczin kaldırılması amacıyla davacılar tarafından zaman aşımına uğramış bu borcun ödenmesinin beklenilmesi de hakkaniyete uygun değildir.  Dolayısıyla müteahhitin vergi borcunun cebri takip yollarıyla tahsil edilmeye çalışılması mümkün olamayacağından davacıların taşınmazı üzerindeki haczin kaldırılması gerekmektedir.”</em>\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n<h2><strong> SONUÇ</strong></h2>\r\n&nbsp;\r\n\r\nVergi mükellefi gerçek ve tüzel kişilerden, stok affı, matrah artırımı, kesinleşmiş ve kesinleşmemiş vergi borçları ve vergisel ihtilaflar nedeniyle davaları vergi mahkemelerinde devam edenlerin 7326 sayılı Yasa hükümlerini titizlikle incelemeleri gerekiyor.\r\n\r\nMevcut borçların durumu, borçların ödenebilme kapasiteleri, vergi inceleme riski, tahsil zamanaşımı hükümleri, teminat ve kamu haczi durumları, vergi davalarından feragata ilişkin hükümler gibi birçok stratejinin birlikte değerlendirilerek mükellefler için en doğru tercihlerin yapılması gerektiği hususları göz önüne alındığında konuyla ilgili uzmanların tavsiyelerine mutlaka dikkat edilmesini tavsiye ederiz.\r\n\r\nMükelleflerimizin hiçbir inceleme yapmadan, ödeme yapabilme kapasitesi sorgulanmadan, mevcut vergi borçları için 5 yıllık zamanaşımı hükümleri dikkate alınmadan alelacele vergi yapılandırması başvurusunda bulunmalarını tavsiye etmiyoruz. Ancak, mükellefin lehine olan hükümler dikkate alınarak şartları taşıyan ve yapılandırılan borçları öngörülen sürelerde ödeyecek ve henüz zamanaşımına uğramayan vergi borcu olanların ise söz konusu imkanları kullanması gerekir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n<h3 style=\"text-align: right;\">Sorularınız için: davavergi@gmail.com</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n<h3 style=\"text-align: right;\">Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</h3>\r\n<h3 style=\"text-align: right;\"></h3>\r\n&nbsp;','7326 SAYILI BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASINA DAİR KANUNUN KAPSAMINDA VERGİ BORÇLARIMIZI YAPILANDIRALIM MI? MATRAH ARTIRIMINDA BULUNALIM MI?','','publish','closed','open','','7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi','','','2021-06-28 21:56:09','2021-06-28 18:56:09','',0,'http://www.davavergi.com/?p=730',0,'post','',0),
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(735,1,'2021-06-28 21:18:10','2021-06-28 18:18:10','<h1><strong>   1.GİRİŞ </strong></h1>\r\n5604 sayılı Mali Tatil İhdas Edilmesi Hakkında Kanun 28/3/2007 gün ve 26476 sayılı Resmi Gazetede yayınlanarak yürürlüğe girmiştir. Söz konusu kanun kapsamına bazı vergi ve sosyal güvenlik işlemleri ile ilgili yasal ve idari düzenlemeler girmektedir.\r\n\r\nMali Tatil her yılın temmuz ayının birinden yirmisine kadar malî tatil uygulanmaktadır. Haziran ayının son gününün tatil günü olması halinde ise malî tatil, temmuz ayının ilk iş gününü takip eden günden başlamaktadır.\r\n<h1><strong>   2.MALİ TATİL UYGULAMASI</strong></h1>\r\n<h2><strong>      2.1. Mali Tatil Süresi</strong></h2>\r\n5604 sayılı Malî Tatil İhdas Edilmesi Hakkında Kanun’ a göre; her yıl temmuz ayının birinden yirmisine kadar (yirmisi dahil) malî tatil uygulanır. Haziran ayının son gününün tatil günü olması halinde, malî tatil, temmuz ayının ilk iş gününü takip eden günden başlar.\r\n\r\nBuna göre 2021 yılında Haziran ayının son günü Çarşamba gününe rastladığından mali tatil 1 Temmuz 2021 tarihinde başlayacak ve 20 Temmuz 2021 tarihine kadar (bu tarih dahil) devam edecektir.\r\n<h2><strong>      2.2. Mali Tatil Kapsamında Olan Süreler</strong></h2>\r\n5604 sayılı Kanunun 1 inci maddesinin (2) numaralı fıkrasına göre, son günü mali tatile rastlayan aşağıda belirtilen süreler, mali tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılacaktır.\r\n\r\n<em><strong>1.</strong> Beyana dayalı tarhiyatta, kanuni süresinde verilmesi gereken beyannamelerin verilme süreleri mali tatilin son gününü izleyen tarihten itibaren yedi gün uzayacaktır.</em>\r\n\r\n<em>Örneğin, Vergi Beyannamesinin verilmesinin son gününün 10 Temmuza denk gelmesi halinde bu sürenin son günü olan 10 Temmuz 2021 tarihi mali tatile rastladığından, söz konusu beyannamenin verilme süresi, mali tatilin son gününü izleyen tarihten itibaren yedi gün uzamak suretiyle 27 Temmuz 2021 tarihinde (bu tarih dahil) sona erecektir.</em>\r\n\r\n<em><strong>2.</strong> İkmalen, re’sen veya idarece yapılan tarhiyatta, vadesi malî tatile rastlayan vergi, resim ve harçlar ile vergi cezaları ve gecikme faizlerinin ödeme süresi mali tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılacaktır.</em>\r\n\r\n<em><strong>3.</strong> İkmalen, re\'sen veya idarece yapılmış olan tarhiyatlara karşı mükelleflerin uzlaşma talep etme veya cezada indirim talebinde bulunma süresi, vergi/ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gündür. Başvuru süresinin son gününün mali tatile rastlaması halinde söz konusu süre, mali tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılacaktır.</em>\r\n\r\n<em><strong>4.</strong> Devamlı bilgi verme hükümleri kapsamında verilmesi gereken bilgilerin verilmesine ilişkin süre mali tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılacaktır.</em>\r\n<h2><strong>      2.3. Mali Tatil Kapsamında Olmayan Süreler</strong></h2>\r\nÖzel tüketim vergisi, banka ve sigorta muameleleri vergisi, özel iletişim vergisi, şans oyunları vergisi ile gümrük idareleri, il özel idareleri ve belediyeler tarafından tarh ve/veya tahsil edilen vergi, resim ve harçlar (ithalde alınan katma değer vergisi, emlak vergisi, çevre temizlik vergisi gibi) hakkında mali tatil uygulanmayacaktır.\r\n<h2><strong>      2.4. Mali Tatil Nedeniyle İşlemeyen Süreler</strong></h2>\r\n<h3><strong>     Muhasebe Kayıt Süreleri</strong></h3>\r\n<em>Vergi Usul Kanununun 219 uncu maddesinde muamelelerin defterlere kayıt zamanı belirlenmiş bulunmaktadır.</em>\r\n\r\n<em>Söz konusu maddeye göre muamelelerin, defterlere işin hacmine ve icabına uygun olarak muhasebenin intizam ve açıklığını bozmayacak bir zaman zarfında kaydedilmesi gerekmekte olup, bu gibi kayıtların on günden fazla geciktirilmesi uygun değildir.</em>\r\n\r\n<em>Söz konusu kayıt sürelerinin mali tatile rastlaması halinde ise süre, mali tatil süresince işlemeyecektir.</em>\r\n<h3><strong>     Bildirme Süreleri</strong></h3>\r\n<em>Bildirmeler, Vergi Usul Kanununun 153 ila 170 inci maddeleri arasında düzenlenmiş ve Kanunun 168 inci maddesinde de bildirmelerin hangi süreler içinde yapılacağı belirlenmiştir.</em>\r\n\r\n<em>Bildirim sürelerinin mali tatile rastlaması halinde ise süre, mali tatil süresince işlemeyecektir.</em>\r\n<h3><strong>     Dava Açma Süreleri</strong></h3>\r\n<em>İkmalen, re\'sen veya idarece yapılmış olan tarhiyatlara karşı mükelleflerin dava açma süresi, tarhiyata ilişkin vergi/ceza ihbarnamesinin tebliğ tarihinden itibaren 30 gündür.</em>\r\n\r\n<em>Dava açma süresinin mali tatile rastlaması halinde süre, mali tatil süresince işlemeyecektir. Mali tatil nedeniyle uzayan dava açma süresinin son gününün 2577 sayılı İdari Yargılama Usulü Kanunu uyarınca çalışmaya ara verme süresine rastlaması durumunda ise dava açma süresi, çalışmaya ara vermenin sona erdiği günü izleyen günden itibaren yedi gün uzayacaktır.</em>\r\n<h3><strong>     Mali Tatil Süresince Defter Ve Belgelerin İbrazı, Vergi İncelemesine Başlama</strong></h3>\r\n<em>5604 sayılı Kanunun 1 inci maddesinin (4) numaralı fıkrasında, \"Mahkeme kararı veya Cumhuriyet Savcılıklarının talebi üzerine ya da Vergi Usul Kanunu hükümlerine göre yapılan aramalı incelemeler hariç olmak üzere, malî tatil süresince inceleme amacıyla defter ve belgelerin ibrazı talep edilemez, mükellefin işyerinde incelemeye başlanılmaz.\" hükmüne yer verildiğinden, mali tatil süresince (fıkrada yer alan haller dışında) mükellefin işyerinde incelemeye başlanılmayacak ve inceleme amacıyla defter ve belgelerin bu süre içinde ibrazı istenilmeyecektir.</em>\r\n\r\n<em>Mali tatil süresinden önce başlanılmış olan bir incelemeye bu süreden önce ibraz edilen defter-belge üzerinde devam edilebilecek; ancak, bu süre zarfında mükelleften ilave defter, belge ve bilgi talep edilemeyecek, mükellef veya vergi sorumlusu, inceleme sonucunda yapılacak tespitlerin yer aldığı tutanağı imzalamaya davet edilemeyecektir.</em>\r\n<h3><strong>      Mali Tatil Süresince Bilgi İsteme Ve Tebligat İşlemleri</strong></h3>\r\n<em>5604 sayılı Kanunun 1 inci maddesinin (5) numaralı fıkrasında, \"Tatil süresince, vergi ve ceza ihbarnameleri ile mahsup taleplerine yönelik olanlar hariç, bilgi isteme talepleri mükelleflere, vergi ve ceza sorumlularına bildirilmez. Ancak tatil süresi içinde gerçekleşen tebligat işlemlerinde süre, malî tatilin son gününden itibaren işlemeye başlar.\" hükmü yer almaktadır.</em>\r\n\r\n<em>Söz konusu fıkra hükmüne göre vergi/ceza ihbarnameleri mali tatil süresi içinde mükellefler ile vergi ve ceza sorumlularına bildirilmeyecek; tatil süresi içinde gerçekleşen tebligat işlemlerinde ise süre mali tatil süresince işlemeyecektir.</em>\r\n<h2><strong>      2.5. Sürelerin Uzamadığı Durumlar</strong></h2>\r\nAşağıda belirtilen sürelerin mali tatil nedeniyle uzaması söz konusu olmayacaktır.\r\n<ul>\r\n 	<li>İcra yoluyla yapılan satışlarda katma değer vergisi uygulamasına yönelik (5) No.lu katma değer vergisi beyannamesinin, 26/4/2014 tarihli ve 28983 sayılı Resmî Gazete’de yayımlanan Katma Değer Vergisi Genel Uygulama Tebliğinin (I/B-6.2.2) bölümünde belirtilen verilme ve ödeme süreleri,</li>\r\n 	<li>Sürekli beyanname vermek zorunda olanlar dışındaki resmî kuruluşlar tarafından müzayede mahallerindeki satışlar dolayısıyla tahsil edilen katma değer vergisinin, Katma Değer Vergisi Genel Uygulama Tebliğinin (I/B-6.1) bölümünde belirtilen ödeme süresi,</li>\r\n 	<li>18/1/1972 tarihli ve 1512 sayılı Noterlik Kanununun 118 inci maddesine göre noterler tarafından tahsil edilen damga vergisi ve harç bedellerinin anılan Kanunun 119 uncu maddesi uyarınca ilgili vergi dairesine bildirilmesine ilişkin olarak verilecek beyannameler ile süreksiz yükümlülük şeklinde değerlendirilen ve 2/7/1964 tarihli ve 492 sayılı Harçlar Kanununa göre verilen (1) ve (4) No.lu beyannamelerin verilme ve ödeme süreleri.</li>\r\n</ul>\r\n<h1>     3.SONUÇ</h1>\r\n5604 sayılı Mali Tatil İhdas Edilmesi Hakkında Kanun 28/3/2007 gün ve 26476 sayılı Resmi Gazetede yayınlanarak yürürlüğe girmiştir. Söz konusu kanuna göre, her yılın temmuz ayının birinden yirmisine kadar malî tatil uygulanır. Ancak haziran ayının son gününün tatil günü olması halinde ise malî tatil, temmuz ayının ilk iş gününü takip eden günden başlayacaktır.\r\n\r\nMali tatil birçok süreyi etkilemektedir. Bunların başında vergilerin ödenme süresi, dava açma süresi, vergi inceleme süreci, muhasebe kayıt süresi ve beyan ve bildirim süresi gelmektedir. Buna göre; beyana dayalı tarhiyatta kanuni süresinde verilmesi gereken beyannamelerin verilme süreleri, ilkmalen, re’sen veya idarece yapılan tarhiyatta vadesi malî tatile rastlayan vergi, resim ve harçlar ile vergi cezaları ve gecikme faizlerinin ödeme süresi, tarh edilen vergilere ve/veya kesilen cezalara karşı uzlaşma talep etme veya cezada indirim hükümlerinden yararlanmak amacıyla yapılacak başvurulara ilişkin süreler ile devamlı bilgi verme hükümleri kapsamında verilmesi gereken bilgilerin verilmesine ilişkin sürelerin son günü malî tatile rastlayan aşağıda belirtilen süreler, tatilin son gününü izleyen tarihten itibaren yedi gün uzamış sayılacaktır. Yine, Vergi Usul Kanunu hükümlerine göre belirli sürelerde yapılması gereken muhasebe kayıt süreleri, bildirim süreleri ve vergiyle ilgili işlemlere ilişkin dava açma süreleriyse malî tatil süresince işlemeyecektir. Ancak belirtilen süreler malî tatilin bitiminden itibaren tekrar işlemeye başlar. Ayrıca malî tatil süresince inceleme amacıyla defter ve belgelerin ibrazı talep edilemez ve mükellefin işyerinde incelemeye başlanılamayacaktır.\r\n\r\n&nbsp;\r\n\r\n<strong>Cihan TEKİN</strong>\r\n\r\nVergi Müfettiş Yrd.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n5604 sayılı Mali Tatil İhdas Edilmesi Hakkında Kanun.\r\n\r\nMali Tatil Uygulaması Hakkında Genel Tebliğ.\r\n\r\n213 Sayılı Vergi Usul Kanunu.\r\n\r\nCihan Tekin, ‘’ Mali Tatil Uygulamasının Vergisel Hak Ve Ödev Sürelerine Etkisi ‘’, Maliye Postası Dergisi (2020/Temmuz)\r\n\r\n&nbsp;','MALİ TATİL UYGULAMASI NEDİR? 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(749,1,'2021-07-09 01:21:17','2021-07-08 22:21:17','<h1><strong>GİRİŞ</strong></h1>\r\nForeign Exchange piyasaları ya da yaygın kullanılan adıyla Forex Piyasası, bankalardan aracı kurumlara, finans kuruluşlarından, bireysel yatırımcılara kadar, piyasadaki birçok katılımcı tarafından belirlenmiş şartlar üzerinden döviz değiş tokuşu yani alım-satım işlemlerinin toplamını ifade eder. 7256 sayılı Kanun’un 19’uncu maddesiyle 193 sayılı Gelir Vergisi Kanunu’nun geçici 67’nci maddesinin numaralı fıkrasına eklenen hükümle birlikte 1/1/2021 tarihinden itibaren forex işlemleri (kaldıraçlı işlemler) diğer sermaye piyasası aracı olarak kabul edilmiş olup elde edilen kazançlar da tevkifat kapsamına alınmıştır.\r\n\r\nSon yıllarda geleneksel kullanımından farklı bir şekilde yatırım amaçlı yapılan döviz işlemleri tüm dünyaya yayılmış ve yatırımcılar tarafından büyük rağbet görmüştür. Forex olarak adlandırılan bu işlemlerde iki ülke parasının birbirine ya da petrol, altın gibi emtia ve kıymetli madenlerin bir ülke parasına göre değeri alım satıma konu olmakta ve yatırımcılara yatırdıkları teminatın belirli bir katına kadar işlem yapma olanağı verilmektedir. Özellikle son dönemde ülkemizde yaşanan kur dalgalanmaları, dikkatleri yeniden döviz piyasaları üzerine çevirmiş, yatırımcıların iştahını kabartmıştır. Kur dalgalanmalarından kazanç elde etmek isteyen yatırımcılar, kaldıracın da etkisinden yararlanmak için foreks piyasalarına yönelmektedirler.\r\n\r\nMakalemizde yeni kanun çerçevesinde Forex piyasalarında gelir vergisi yönünden vergilendirme esaslarına ve diğer kanunlar çerçevesinde vergilendirme esaslarına değineceğiz.\r\n<h2><strong>1-Forex Kavramı </strong></h2>\r\nForex, Foreign Exchange kelimesinden türetilmiş olup döviz, döviz arbitrajı, döviz değiş tokuşu anlamlarına gelmektedir. Forex piyasası ise bir ülkenin para birimi ile diğer bir ülkenin para birimi arasındaki değişim oranından yani pariteden faydalanılarak, döviz alım satım işlemlerinin yapıldığı uluslararası piyasaların tamamını ifade eder. Ayrıca Forex piyasası, yatırımcılarına kaldıraçlı işlem yapma imkânı sunan dünyanın en büyük hacme sahip pazarlarından biridir. Forex piyasası, bankalardan aracı kurumlara, finans kuruluşlarından bireysel yatırımcılara kadar, piyasadaki birçok katılımcı tarafından önceden belirlenmiş şartlarda gerçekleştirilen döviz alım-satım işlemlerinin toplamını ifade eder. Forex piyasası para birimleri arasındaki değişimlerden faydalanılarak fiyatların hem uzun pozisyon (artış yönünde hareket olacağı beklentisiyle yapılan işlem) hem de kısa pozisyon ( düşüş yönünde hareket olacağı beklentisiyle yapılan işlem ) alınarak yatırım yapılabilme imkanı sunmaktadır. Forex piyasası altın, gümüş, paladyum gibi emtialara, borsa endeksleri ve bu endekslerde işlem gören hisse senetlerine; pamuk, mısır, soya gibi tarımsal ürünlere, hatta petrol, doğalgaz gibi enerji ürünlerine kadar geniş bir yelpaze de yatırım yapılabilmesine olanak sağlamaktadır. Bunun yanı sıra söz konusu yatırımları kaldıraç oranı sayesinde daha düşük bir sermaye ile daha yüksek bir yatırım yapılabilmesine olanak sağlayarak düşük bir tutarla yüksek bir riskin hedge edilmesi imkânı da sunan bir piyasa olarak karşımıza çıkmaktadır.\r\n\r\nSermaye piyasası faaliyetini “Kaldıraçlı Alım Satım İşlemleri ve Bu İşlemleri Gerçekleştirebilecek Kurumlara İlişkin Esaslar Hakkında Tebliğ» (Tebliğ) ile düzenlenmiştir. Düzenlemeye ilişkin Tebliğ 27.08.2011 tarihinde Resmi Gazete’de yayımlanarak 31.08.2011 tarihi itibariyle yürürlüğe girmiş ve ülkemizde de yasal bir şekilde işlem yapılmaya başlanmıştır. İlgili Tebliğ’de kaldıraç oranı işlem yapmak için yatırılan teminat tutarı karşılığında alınabilecek pozisyon tutarını gösteren oranı olarak ifade edilmiştir. Kaldıraç oranı ilk başta 100:1 olarak belirlenmiş olup sonrasında; 10.02.2017 tarih 29975 sayılı Resmi Gazetede yayınlanan III 37.1.b Yatırım Hizmetleri Ve Faaliyetleri İle Yan Hizmetlere İlişkin Esaslar Hakkında Tebliğinde yapılan değişiklikle kaldıraçlı işlemlerde pozisyonun ilk açıldığı sırada uygulanacak kaldıraç oranı 10:1’i geçemez şeklinde düzenlenmiştir. Söz konusu tebliğde yatırılan teminat tutarı karşılığında, döviz ve kıymetli madenler ile Sermaye Piyasası Kurulunca belirlenecek diğer varlıkların kaldıraçlı olarak elektronik ortamda oluşturulmuş bir platformda alım satımı işlemleri kaldıraçlı işlem olarak tanımlanmıştır\r\n<h2><strong>2-Türkiye de Forex Piyasası</strong></h2>\r\n<h3><strong>Piyasa Yapıcıları</strong></h3>\r\n<strong> </strong>\r\n\r\nSermaye Piyasası Kurulunun piyasa yapıcılarına ilişkin hükümleri Seri: V No:125 sayılı SPK tebliği madde 2(a)’da “müşterilerden gelen emirlerin doğrudan kabul edilmesi ve/veya gerçekleştirilmesi” şeklinde ifade edilmiştir. Söz konusu tebliğ uyarınca Türkiye’de piyasa yapıcı olarak faaliyet gösteren şirketler, yatırımcı ile yaptığı anlaşma doğrultusunda yatırımcının teminata dayalı işlemlerini kendi nezdinde gerçekleştirir, dolayısıyla bu şirketler doğrudan yatırımcılara karşı muhatap olurlar. Bu şirketler gerçekleştirdikleri işlemler dolayısıyla oluşan sorumlulukları da üstlenirler ve bu sorumluluklarını gerçekleştirmemeleri durumunda tazmin yükümlülüğüne muhatap olmaktadırlar. Piyasa yapıcı şirketler ücret ve masrafları kendileri belirlemekte ve bu ücret şirketin banka hesabına yatırılmaktadır.\r\n\r\n<strong> </strong>\r\n<h3><strong>İşlem Aracıları</strong></h3>\r\n&nbsp;\r\n\r\nİşlem aracılarına ilişkin SPK düzenlemesi Seri: V No: 125 sayılı tebliğin 2(b) maddesinde “müşterilerden gelen emirlerin temsilci sıfatıyla kabul edilmesi ve bu emirlerin gerçekleştirilmek üzere başka kuruluşlara yönlendirilmesi” şeklinde yer almaktadır. Ayrıca söz konusu tebliğin 13. maddesi uyarınca işlem aracıları faaliyetlerini piyasa yapıcı olarak yetkilendirilmiş yurt içinde yerleşik bir kuruluşun ve/veya ilgili ülkenin yetkili otoritesinden faaliyet izni almış yurtdışında yerleşik bir kuruluşun temsilcisi veya aracısı olarak yerine getirebilirler. Söz konusu faaliyetlere başlanabilmesi için işlem aracılarının SPK’dan yetki belgesi almaları zorunludur.\r\n\r\n<strong> </strong>\r\n<h3><strong>Aracı Kurum Temsilcileri</strong></h3>\r\n<strong> </strong>\r\n\r\nAracı kurum temsilcilerinin faaliyet tanımına Seri: V No: 125 sayılı SPK Tebliği Madde 2(c)’de “Başka bir kuruluşun kaldıraçlı alım satım işlemlerine ilişkin olarak sunduğu hizmetlerin yatırımcılara tanıtımı, sözleşme akdedilmesine aracı olunması veya sözleşme yapmak isteyen tarafların komisyon karşılığında bir araya getirilmesi” şeklinde yer verilmiştir. Aynı tebliğin 14. maddesinde ise aracı kurumların SPK tarafından yetkilendirilmiş yurt içinde yerleşik bir kuruluşun kaldıraçlı alım satım işlemlerine ilişkin olarak sunduğu hizmetlerin yatırımcılara tanıtımı, sözleşme akdedilmesine aracı olunması veya sözleşme yapmak isteyen tarafların komisyon karşılığında bir araya getirilmesi faaliyetlerini yerine getirebileceği belirtilmiştir. Bu maddeden anlaşıldığı üzere aracı kurum temsilcilerinin tanıtım hizmetlerinden yalnızca yurtiçinde bulunan foreks şirketleri faydalanabilecektir. Söz konusu faaliyete ilişkin olarak lehine faaliyet gösterilecek kuruluş ile temsilci olacak yetkili kuruluş arasında sözleşme imzalanması şart koşulmuştur.\r\n<h2><strong>3-Gelir Vergisi Yönünden Forex İşlemlerinin Vergilendirilmesi </strong></h2>\r\n<strong>            </strong>7256 sayılı Kanun’un 19’uncu maddesiyle Gelir Vergisi Kanunu’nun geçici 67’nci maddesinin (13) numaralı fıkrasına eklenen hüküm sonucunda ilgili bendin ikinci fıkrası vadeli işlem ve opsiyon sözleşmelerinden sonra döviz, kıymetli madenler ve Sermaye Piyasası Kurulunca, belirlenen diğer varlıklar üzerine yapılan kaldıraçlı işlemlere ilişkin sözleşmeleri yani forex piyasasında işlem gören sözleşmelerini, diğer sermaye piyasası araçları kapsamında değerlendirerek 01.01.2021 tarihinden itibaren elde edilen gelirlere uygulanmak üzere tevkifat kapsamına alınmıştır. Bu kapsamda kaldıraçlı işlemlere ilişkin özel bir belirleme yapılmak suretiyle, belirli bir tarihten önce açılan pozisyonların önceki hükümlere göre vergilendirilmesine devam edileceğine ilişkin düzenleme yapılmamış olduğundan 01.01.2021 tarihinden itibaren kaldıraçlı işlemlerden elde edilen tüm gelirler üzerinden geçici 67’nci madde hükmü uyarınca tevkifat yapılacağı anlaşılmaktadır.\r\n\r\nİlgili maddenin gerekçesinde, \"Yapılan diğer bir düzenleme ile banka ve aracı kurum kurumlar vasıtasıyla gerçekleştirilen kaldıraçlı alım satım (foreks) işlemlerinden elde edilen gelirlerin geçici 67 nci madde kapsamında kaynakta kesinti suretiyle vergilendirilmesi amaçlanmakta, maddenin uygulama süresi 31/12/2025 tarihine kadar uzatılmakta ve bu sureyi beş yıla kadar uzatma konusunda Cumhurbaşkanına yetki verilmektedir.\" dendi.\r\n\r\nSöz konusu değişiklikle kaldıraç işlemlerinden tıpkı Vadeli İşlem ve Opsiyon Piyasasında yabancı para cinsinden sözleşmelerde elde edilen kârlarda uygulanan yüzde 10 stopaj kesintisi uygulanması bekleniyor. Kaldıraçlı foreks işlemlerinde bu konunun uzun zamandır muallakta olduğunu belirten sektör temsilcileri, sektörün 2013 yılından bu yana foreks işlemlerinde bu uygulamayı talep ettiğini belirtiyor. Mevcut uygulamada foreks işlemlerinde yabancı yatırımcının gelirinden aracı kurumların sorumlu olduğunu hatırlatan sektör temsilcileri, işlemlerin GVK Geçici 67\'nci madde kapsamına alınmasıyla aracı kurumların bu sorumluluktan kurtulacağını, stopaj ile verginin doğru adresten alınacağını ifade ediyor.\r\n\r\nKaldıraçlı işlemlerde tevkifat matrahının belirlenmesinde ilk olarak söz konusu kaldıraçlı işleme konu işlemin maliyet bedeli tespit edilmelidir. Gelir Vergisi Kanunu’nun geçici 67’nci maddesinin birinci fıkrasının ikinci paragrafında, “Aynı menkul kıymet ve diğer sermaye piyasası aracından değişik tarihlerde alımlar yapıldıktan sonra bunların bir kısmının elden çıkarılması halinde, ilk giren ilk çıkar yöntemi kullanılmak suretiyle, tevkifat matrahının tespitinde dikkate alınacak alış bedeli belirlenir. Bir menkul kıymet ve diğer sermaye piyasası aracının alıntından önce elden çıkarılması halinde, elden çıkarılma tarihinden sonra yapılan ilk alım işlemi esas alınarak üzerinden tevkifat yapılacak tutar tespit edilir. Aynı gün içerisindeki işlemlerde ağırlıklı ortalama yöntemi kullanılabilir.” hükmü yer almaktadır. Dolayısıyla Kanun hükmü gereği kaldıraçlı işlemlerde de maliyet bedelinin tespitinde FİFO yani ilk giren ilk çıkar yönteminin uygulanması gerekmektedir\r\n\r\nBu çerçevede “döviz, kıymetli madenler ve Sermaye Piyasası Kurulunca belirlenen diğer varlıklar üzerine yapılan kaldıraçlı işlemlere ilişkin sözleşmeler” ile müşterilerin elde ettiği gelirlerden kesinti suretiyle vergileme yapılacaktır. Stopaj oranı %10 olacaktır. Yapılacak kesinti uygulaması 2021 yılından itibaren başlayacak ve Geçici 67’ye tabi diğer işlemlerdeki gibi 3’er aylık beyanname ile Aracı Kurum tarafından Vergi Dairesine yatırılacaktır.\r\n<ol start=\"4\">\r\n 	<li>\r\n<h2><strong> Diğer Kanunlar Yönünden Forex İşlemlerinde Vergilendirme</strong></h2>\r\n</li>\r\n</ol>\r\n<strong>            </strong>5520 sayılı Kurumlar Vergisi Kanunu 6.maddesine göre Kurumlar Vergisi hesaplanırken mükelleflerin bir hesap dönemi içerisinde elde ettikleri safi kurum kazancı dikkate alınır. Safi kurum kazancı, Gelir Vergisi Kanununda yer alan ticari kazanç hükümlerine göre tespit edilir.\r\n\r\nForeks piyasasında işlem yapan kurumlar vergisi mükellefi aracı kuruluşların bu piyasada gerçekleştirdikleri işlemlerden elde ettikleri gelirler kurum kazancına dâhil edilmeli ve bu gelirler dikkate alınarak kurumlar vergisi beyannameleri vermeleri gerekmektedir. Foreks işlemleri sonucu zarar elde etmeleri durumunda bu zararlarını da beyannameye dahil etmelilerdir<strong>.</strong>\r\n\r\nKatma Değer Vergisi Kanunu 1. maddesinde ticarî, sınaî, ziraî faaliyet ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetlerin KDV’ne tabi olduğu belirtilmiştir. 2.maddede teslim, bir mal üzerindeki tasarruf hakkının malik veya onun adına hareket edenlerce, alıcıya veya adına hareket edenlere devri şeklinde tanımlanmıştır. Ayrıca, bir malın alıcı veya onun adına hareket edenlerin gösterdiği yere veya kişilere tevdiinin de teslim hükmünde olduğu belirtilmiştir.\r\n\r\nForeks piyasasında yapılan işlemlerin sonucunda fiziken bir teslim olmamakla birlikte yapılan işlem sonunda tasarruf hakkı el değiştirmektedir. Dolayısıyla foreks piyasasında yapılan işlemler KDV’nin konusuna girmektedir.\r\n\r\nKDV Kanunu madde 17/4(g)’de belirtildiği üzere külçe altın, külçe gümüş, kıymetli taşlar, döviz, para, damga pulu, değerli kâğıtlar, hisse senedi, tahvil, varlık kiralama şirketleri tarafından ihraç edilen kira sertifikaları, Türkiye\'de kurulu borsalarda işlem gören sermaye piyasası araçları ile metal, plastik, lastik, kauçuk, kâğıt, cam hurda ve atıklarının teslimi KDV’nden istisna edilmiştir. Bu durumda foreks piyasasında gerçekleştirilen alım-satım işlemlerinden bu bentte sayılan kıymetlerle ilgili olanlar için KDV hesaplanmayacaktır. Ancak, foreks piyasasında gerçekleştirilen alım-satım işlemleri yalnızca bu bentte sayılan kıymetlerle sınırlı değildir. Dolayısıyla, KDV Kanunu madde 17/4(g)’de sayılan kıymetler dışında herhangi bir kıymetin foreks piyasasında bir işleme konu edilmesi durumunda KDV’nin hesaplanması gerekecektir<strong>.</strong>\r\n\r\n19 Ocak 2012 tarihli Resmi Gazete’de yayınlanan 89 seri numaralı gider vergileri genel tebliğinde “kaldıraçlı alım satım işlemlerinin vergilendirilmesi” başlığı altında; banka, banker ve sigorta şirketleri tarafından yapılan fiziki teslimatlı döviz alış ve satış işlemleri, kambiyo işlemi olduğundan sıfır oranında BSMV\'ye tabi olduğu, üzerlerinden BSMV hesaplanmayacağı, ancak, nitelik itibariyle banka muamele ve hizmetleri kapsamında olduğu kabul edilen foreks işlemleri, dayanak varlıktaki fiyat değişimlerinden fiziki alım satım olmaksızın yararlanmayı amaçladığından, kambiyo alım satım işlemi olarak değerlendirilemeyeceği, buna göre; - Banka ve sigorta şirketlerinin foreks işlemleri dolayısıyla lehe aldıkları paraların, - İlgili kanunlarla yetkilendirilmek veya izin verilmek suretiyle 6802 sayılı Kanunun 28 inci maddesinin ikinci fıkrasında belirtilen işlemleri esas iştigal konusu olarak yapan ve banker kapsamında BSMV mükellefi olanların foreks işlemleri dolayısıyla lehe aldıkları paraların, - Yetkili kuruluşlar banker kapsamında BSMV mükellefi olup kendileri veya başkaları hesabına yaptıkları foreks işlemleri dolayısıyla lehe aldıkları paraların, 6802 sayılı Kanunun 28’inci maddesi uyarınca BSMV\'ye tabi bulunduğu açıklandıktan sonra, BSMV mükellefleri tarafından Türkiye\'de kurulu borsalarda yapılacak kaldıraçlı alım satım işlemlerinin, vadeli işlem ve opsiyon sözleşmeleri mahiyetinde olmadığı, 6802 sayılı Kanunun 29’uncu maddesinin (p) bendi kapsamında değerlendirilemeyecekleri, buna bağlı olarak Türkiye\'de kurulu borsalarda yapılan foreks işlemleri dolayısıyla lehe alınan paraların tamamının %5 oranında BSMV\'ye tabi tutulacağı yönünde düzenleme yapılmıştır.\r\n<h1><strong>5-Sonuç</strong></h1>\r\n<strong>            </strong>Gelir Vergisi Kanunu açısından yasal alt yapısında boşluk bulunan Forex işlemleri 11 Kasım 2020’de Resmi Gazete’de yayımlanan 7256 sayılı Kanun’un 19. maddesi ile kaldıraçlı alım satım işlemlerinden (Foreks) elde edilen kazançlar Gelir Vergisi Kanunu’nun Geçici 67. maddesi uyarınca yapılan gelir vergisi kesintisi yapılan unsurlar kapsamına alındı. Yapılan düzenleme sonucunda Foreks işlemleri, “diğer sermaye piyasası aracı” olarak tanımlandı. Böylece 1 Ocak 2021 tarihinden itibaren kaldıraçlı alım satım işlemlerinden elde edilen gelirlerden %10 gelir vergisi kesintisi yapılması zorunlu hale geldi.\r\n\r\n&nbsp;\r\n\r\n<strong>FIRAT İNSEL</strong>\r\n\r\n<strong>VERGİ MÜFETTİŞİ</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong>Kaynakça</strong>\r\n<ul>\r\n 	<li><strong> 27.08.2011 tarihli Sermaye Piyasası Kurulunun Seri V, No: 125 Kaldıraçlı Alım Satım</strong></li>\r\n</ul>\r\n<strong>İşlemleri ve Bu İşlemleri Gerçekleştirebilecek Kurumlara İlişkin Esaslar Hakkında</strong>\r\n\r\n<strong>Tebliğ</strong>\r\n<ul>\r\n 	<li><strong> 10.02.2017 tarih 29975 sayılı resmi gazetede yayınlanan III-37.1.b Yatırım Hizmetleri Ve Faaliyetleri İle Yan Hizmetlere İlişkin Esaslar Hakkında Tebliğ</strong></li>\r\n 	<li><strong> 193 sayılı Gelir Vergisi Kanunu</strong></li>\r\n</ul>\r\n<strong>.</strong> <strong>17 Kasım 2020 tarihli Resmi Gazete’de yayımlanan 7256 sayılı “Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun</strong>\r\n<ul>\r\n 	<li><strong> 257 Seri Numaralı Gelir Vergisi Genel Tebliğ</strong></li>\r\n</ul>','FOREX KAZANÇLARININ VERGİLENDİRİLMESİNDE DİKKAT EDİLMESİ GEREKEN HUSUSLAR NELERDİR','','publish','closed','open','','forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir','','','2021-07-09 01:21:17','2021-07-08 22:21:17','',0,'http://www.davavergi.com/?p=749',0,'post','',0),
(752,1,'2021-07-09 01:20:40','2021-07-08 22:20:40','FX','FX','FX','inherit','closed','closed','','fx','','','2025-01-09 14:11:33','2025-01-09 11:11:33','',749,'http://www.davavergi.com/wp-content/uploads/2021/07/FX.png',0,'attachment','image/png',0),
(755,1,'2021-09-07 13:31:46','2021-09-07 10:31:46','<h1><strong>GİRİŞ</strong></h1>\r\nBilindiği gibi kamuoyunda vergi barışı olarak bilinen ve mükelleflerin birikmiş borçlarında ödeme kolaylığı sağlayan “borç yapılandırma” kanunları sık sık gündeme gelmektedir.\r\n\r\nBu alanda, 3/6/2021 tarihli ve 7326 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun 9/6/2021 tarihli ve 31506 sayılı Resmî Gazete\'de yayımlanmış ve yayımı tarihinde yürürlüğe girmiştir.\r\n<h2><strong>7326</strong> <strong>SAYILI VERGİ BARIŞI KANUNUN KAPSAMI</strong></h2>\r\nYeni Kanun, Kesinleşmiş ancak ödenmemiş vergi alacaklarını, Kesinleşmemiş ve dava safhasında bulunan vergi borçlarını, Matrah ve Vergi Artırımını, İnceleme ve tarhiyat safhasında bulunan işlemlerini, İşletme kayıtlarının düzeltilmesini (stok affı) gibi birçok konuyu kapsamına almıştır.\r\n\r\nBuradan da görüleceği üzere, 7326 sayılı Yasa ile vergi mükellefleri ile vergi idareleri arasında açık bir “vergi barışı” sağlanmaya çalışılmıştır. Ancak, tüm bunlara rağmen gerek vergi daireleri uygulamaları gerek mükellef beklentileri nedeniyle “vergi barışı” yasalarının uygulamalarından da vergi ihtilafları çıkmaktadır.\r\n<h2><strong> </strong><strong>SAHTE BELGE DÜZENLEME KAPSAM DIŞI</strong></h2>\r\n<strong> </strong>\r\n\r\n<strong>         </strong>\r\n<h3><strong>     7326 sayılı Yasanın “</strong>Matrah ve vergi artırımı” başlıklı 5. Maddesinde;</h3>\r\n“(1) Mükellefler, bu fıkrada belirtilen şartlar dâhilinde gelir ve kurumlar vergisi matrahlarını artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri hakkında artırımda bulunulan yıllar için yıllık gelir ve kurumlar vergisi incelemesi ve bu yıllara ilişkin olarak bu vergi türleri için daha sonra başka bir tarhiyat yapılmaz.\r\n\r\n…..\r\n\r\n(3) Mükellefler, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmaz.\r\n\r\n….\r\n\r\n(9) Matrah ve vergi artırımıyla ilgili aşağıdaki hükümler de uygulanır:\r\n\r\n&nbsp;\r\n<ol>\r\n 	<li>a) Aşağıda sayılan mükellefler bu maddenin birinci, ikinci ve üçüncü fıkra hükümlerinden yararlanamazlar:</li>\r\n</ol>\r\n1) 213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler”,\r\n\r\n2) Terör suçundan hüküm giyenler,\r\n\r\n3) Bu maddenin yürürlüğe girdiği tarih itibarıyla haklarında terör örgütlerine veya Milli Güvenlik Kurulunca Devletin milli güvenliğine karşı faaliyette bulunduğuna karar verilen yapı, oluşum veya gruplara üyeliği, mensubiyeti veya iltisakı yahut bunlarla irtibatı olduğu gerekçesiyle adli makamlar, genel kolluk kuvvetleri veya Mali Suçları Araştırma Kurulu Başkanlığı tarafından yürütülen soruşturma ve kovuşturmalar kapsamında vergi incelemesi yapılması, terörün finansmanı suçu veya aklama suçu kapsamında inceleme ve araştırma yapılması talep edilenler.\r\n<ol>\r\n 	<li>b) Bu maddenin yürürlüğe girdiği tarih itibarıyla haklarında, 213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan defter, kayıt ve belgeleri yok etme veya defter sahifelerini yok ederek yerine başka yapraklar koyma veya hiç yaprak koymama veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme fiillerinden hareketle yapılan vergi incelemesi devam edenlerin bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmaları durumunda, söz konusu vergi incelemesinin tamamlanmasına kadar bu artırımlara ilişkin olarak tahakkuk işlemleri bekletilir. Şu kadar ki, bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmayanlar madde hükümlerinden faydalandırılmaz.”  hükümleri yer almaktadır.</li>\r\n</ol>\r\n&nbsp;\r\n\r\nMatrah ve vergi artırımında bulunan mükellefler tekrar vergi inceleme kapsamına alınmama güvencesine sahip oldukları için ileride yüksek tutarlı vergi ziyaı cezalı tarhıyatlardan ve kesilecek özel usulsüzlük cezalarından korunmuş olmaktadırlar.\r\n\r\nKanun düzenlemesinden de anlaşılacağı üzere, terör suçları kapsamında olanlar ile sahte belge düzenleyenler, yasa ile sağlanan matrah ve vergi artırımından yararlanamazlar.\r\n\r\n&nbsp;\r\n<h2><strong>UYGULAMADA YAŞANAN SORUNLAR</strong></h2>\r\n&nbsp;\r\n\r\nBir mükellefin sahte belge düzenleyicisi olduğu, yapılmış bir vergi incelemesi sonucunda düzenlenecek vergi tekniği raporları üzerine idari ve yargısal yönden kesinleşmesi sonucu mümkündür. Bir mükellef hakkında sahte belge düzenleme nedeniyle vergi tekniği olması idari anlamda icrai sonuçlar doğurmasına rağmen hukuki anlamda kesinlik teşkil etmemektedir.\r\n\r\nUygulamada bazı mükelleflerin belli bir dönem örneğin 2018 yılına ilişkin sahte belge düzenleme nedeniyle vergi tekniği raporu var ise sonraki dönemlere ilişkin herhangi bir inceleme olmamasına rağmen bu mükelleflerin matrah ve vergi artırımlarından yararlandırılmadığı, taleplerinin reddedildiği görülmektedir. Bu işlemlerin hukuki dayanağı olmadığını ve vergi mahkemelerine götürülmesi gerektiğini düşünüyoruz.\r\n\r\n&nbsp;\r\n<h1><strong>SONUÇ : NEDEN VERGİ MAHKEMESİ?</strong></h1>\r\n&nbsp;\r\n\r\nBilindiği üzere idarenin eylem ve işlemleri idari yargının denetimine tabidir. Vergi dairesince tesis edilen idari işlemler ise, örneğin ödeme emri, vergilendirme, tarh, iade talebinin reddi gibi işlemler vergi mahkemlerinde iptal davalarına konu edilebilmektedir. Bir işlemin vergi mahkemesinde dava konusu edilebilmesinin en önemli şartı idari davaya konu olabilecek kesin ve yürütülmesi zorunlu bir işlem olmasıdır. Matrah ve vergi artırım talebinin vergi dairelerince reddi işlemi, vergi mahkemesinde dava konusu edilebilecek kesin ve yürütülmesi zorunlu işlemlerdendir. Bu nedenle vergi ve matrah artırım talepleri reddedilen vergi mükellefleri alanlarında uzman bir vergi avukatı vasıtasıyla veya vergi konusunda uzman danışmanlık desteği alarak bizzat süresi içinde vergi mahkemelerinde dava açabilirler.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR\r\n\r\nSitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;','MATRAH VE VERGİ ARTIRIM TALEPLERİ REDDEDİLEN MÜKELLEFLER NE YAPMALI?','','publish','closed','open','','matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali','','','2021-09-07 13:46:12','2021-09-07 10:46:12','',0,'http://www.davavergi.com/?p=755',0,'post','',0),
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(762,1,'2021-09-13 16:14:15','2021-09-13 13:14:15','17 Kasım 2020 tarihli ve 31307 sayılı Resmi Gazete’ de yayımlanan 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile Devlete ve meslek kuruluşlarına olan bazı borçlar yapılandırılma kapsamına alınmıştır. Söz konusu kanun borç yapılandırması yanında Vergi Barışı ile ilgili düzenlemeleri de kapsamaktadır.\r\n<p style=\"text-align: right;\"><strong>  Cihan TEKİN</strong></p>\r\n\r\n<h1><strong>    1.GİRİŞ</strong></h1>\r\n7256 Sayılı Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarıyla, gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazları bildirilmesi ve kayıt altına alınması imkanı getirilmiştir.\r\n\r\nBu makalemizde Varlık Barışı hususu 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun bağlamında açıklanacak olup, muhasebeleştirilmesi ele alınacaktır.\r\n<h1><strong>2.VARLIK BARIŞI</strong></h1>\r\nBu Kanunun 21 inci maddesi ile Gelir Vergisi Kanununa eklenen geçici 93 üncü maddede yeni varlık barışı düzenlemesine yer verilmektedir. 7256 Sayılı Kanun ile 193 Sayılı Gelir Vergisi Kanununa eklenen geçici 93 üncü madde hükümlerinin uygulanmasına ilişkin usul ve esaslar ise 1 Seri No’ lu Bazı Varlıkların Ekonomiye Kazandırılması Hakkında Tebliğ ile belirlenmiştir.\r\n\r\nYurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarını, bu maddedeki hükümler çerçevesinde, 30/6/2021 tarihine kadar Türkiye’deki banka veya aracı kuruma bildiren gerçek ve tüzel kişiler, söz konusu varlıkları serbestçe tasarruf edebilmekteyken, Varlık Barışı uygulamasının süresi 4196 sayılı Cumhurbaşkanı Kararı ile 30 Haziran 2021\'den itibaren 6 ay uzatılmıştır.\r\n\r\nBirinci fıkra kapsamına giren varlıklar, yurt dışında bulunan banka veya finansal kurumlardan kullanılan ve bu maddenin yürürlük tarihi itibarıyla (17.11.2020) kanuni defterlerde kayıtlı olan kredilerin en geç 31/12/2021 tarihine kadar kapatılmasında kullanılabilir. Bu takdirde, defter kayıtlarından düşülmesi kaydıyla, borcun ödenmesinde kullanılan varlıklar için Türkiye’ye getirilme şartı aranmaksızın bu madde hükümlerinden yararlanılır.\r\n\r\nBu maddenin yürürlük tarihi itibarıyla kanuni defterlerde kayıtlı olan sermaye avanslarının, yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının bu maddenin yürürlüğe girmesinden önce Türkiye’ye getirilmek suretiyle karşılanmış olması hâlinde, söz konusu avansların defter kayıtlarından düşülmesi kaydıyla bu madde hükümlerinden yararlanılır.\r\n\r\n213 sayılı Vergi Usul Kanunu uyarınca defter tutan mükellefler, bu madde kapsamında Türkiye’ye getirilen varlıklarını, dönem kazancının tespitinde dikkate almaksızın işletmelerine dâhil edebilecekleri gibi aynı varlıkları vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate almaksızın işletmelerinden çekebilirler.\r\n\r\nGelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar, 31/12/2021 tarihine kadar vergi dairelerine bildirilir. Bildirilen söz konusu varlıklar, 31/12/2021 tarihine kadar, dönem kazancının tespitinde dikkate alınmaksızın kanuni defterlere kaydedilebilir. Bu takdirde, söz konusu varlıklar vergiye tabi kazancın ve kurumlar için dağıtılabilir kazancın tespitinde dikkate alınmaksızın işletmeden çekilebilir. Bu fıkra kapsamında bildirilen taşınmazların ayni sermaye olarak konulmak suretiyle işletme kayıtlarına alınması hâlinde, sermaye artırım kararının bildirim tarihi itibarıyla alınmış olması ve söz konusu kararın bildirim tarihini izleyen onuncu ayın sonuna kadar ticaret siciline tescil edilmesi kaydıyla, bu madde hükümlerinden faydalanılabilir.\r\n\r\nTürkiye’ye getirilen veya kanuni defterlere kaydedilen varlıkların elden çıkarılmasından doğan zararlar, gelir veya kurumlar vergisi uygulaması bakımından gider veya indirim olarak kabul edilmez.\r\n\r\nBu madde kapsamında bildirilen varlıklar nedeniyle hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmaz. Bu hükümden faydalanılabilmesi için birinci fıkra uyarınca bildirilen varlıkların, bildirimin yapıldığı tarihten itibaren üç ay içinde Türkiye’ye getirilmesi veya Türkiye’deki banka ya da aracı kurumlarda açılacak bir hesaba transfer edilmesi şarttır.\r\n\r\nCumhurbaşkanı, bu maddede yer alan süreleri, bitim tarihlerinden itibaren her defasında altı ayı geçmeyen süreler hâlinde bir yıla kadar uzatmaya; Hazine ve Maliye Bakanlığı, madde kapsamına giren varlıkların Türkiye’ye getirilmesi ve bildirimi ile işletmeye dâhil edilmelerine ilişkin hususları, bildirime esas değerlerin tespiti, bildirimin şekli, içeriği ve ekleri ile yapılacağı yeri, maddenin uygulanmasında kullanılacak bilgi ve belgeler ile uygulamaya ilişkin usul ve esasları belirlemeye yetkilidir.”\r\n\r\n[safir_mainheading title=\"Özetlersek;\" icon=\"bilgi\"]\r\n\r\n[safir_descriptionbox header=\"Varlık Barışı Kapsamına Giren Varlıklar\" content=\"Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları - Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar. \" icon=\"duyuru\" bg=\"\"]\r\n\r\n[safir_descriptionbox header=\"Bildirim Tarihi\" content=\" Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının 31/12/2021 tarihine kadar Türkiye’deki banka veya aracı kuruma bildirilmesi gerekmektedir. - Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar ise 31/12/2021 tarihine kadar vergi dairelerine bildirilecektir. \" icon=\"takvim\" bg=\"\"]\r\n<h1><strong>3.VARLIK BARIŞI ve MUHASEBELEŞTİRİLMESİ</strong></h1>\r\n<strong>Örnek: </strong>(X) Ltd. Şti. 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun kapsamında yurtdışında bulunan parasını Türkiye’ de bulunan banka hesabına aktarmıştır. Mükellefin söz konusu paraları kayıt tarihindeki karşılığı 500.000 ₺’ dir. Buna göre yapılması gereken kayıt;\r\n\r\n&nbsp;\r\n<table style=\"height: 40px;\" width=\"815\">\r\n<tbody>\r\n<tr>\r\n<td width=\"359\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"359\">102 Bankalar\r\n\r\n549 Özel Fonlar</td>\r\n<td width=\"78\">500.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n500.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n(X) Ltd. Şti. söz konusu varlıkları ortaklara dağıtmaya karar vermiştir.\r\n<table style=\"height: 236px;\" width=\"825\">\r\n<tbody>\r\n<tr>\r\n<td width=\"359\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"359\">549 Özel Fonlar\r\n\r\n331 Ortaklara Borçlar</td>\r\n<td width=\"78\">    500.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n500.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n<tr>\r\n<td width=\"359\">331 Ortaklara Borçlar\r\n\r\n102 Bankalar</td>\r\n<td width=\"78\">500.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n500.000</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<strong> </strong>\r\n\r\n<strong>Örnek:</strong> (X) Ltd. Şti. imalatta kullandığı rayiç değeri 100.000 ₺ olan bir makineyi 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun kapsamında kayda almıştır.\r\n<table style=\"height: 175px;\" width=\"827\">\r\n<tbody>\r\n<tr>\r\n<td width=\"548\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"548\">253 Tesis Makine ve Cihazlar\r\n\r\n526 Demirbaş Makine ve Teçhizat Özel Karşılık Hesabı</td>\r\n<td width=\"78\">    100.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n100.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n(X) Ltd. Şti, söz konusu makineyi 80.000 ₺ ye satarsa aşağıdaki kayıt yapılacaktır.\r\n<table style=\"height: 259px;\" width=\"827\">\r\n<tbody>\r\n<tr>\r\n<td width=\"548\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"548\">102 Bankalar\r\n\r\n689 Diğer Olağandışı Gider ve Zararlar\r\n\r\n253 Tesis Makine ve Cihazlar\r\n\r\n391 Hesaplanan KDV</td>\r\n<td width=\"78\"> 98.000\r\n\r\n20.000\r\n\r\n&nbsp;</td>\r\n<td width=\"85\">100.000\r\n\r\n18.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\nTürkiye’ye getirilen veya kanuni defterlere kaydedilen varlıkların elden çıkarılmasından doğan zararlar, gelir veya kurumlar vergisi uygulaması bakımından gider veya indirim olarak kabul edilmez. Bu nedenle 20.000 ₺’ nin kanunen kabul edilmeyen gider kabul edilmesi gerekir.\r\n\r\n&nbsp;\r\n<table style=\"height: 227px;\" width=\"822\">\r\n<tbody>\r\n<tr>\r\n<td width=\"551\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"551\">&nbsp;\r\n\r\n950 Kanunen Kabul Edilmeyen Gider\r\n\r\n950 Kanunen Kabul Edilmeyen Gider Karşılığı\r\n\r\n&nbsp;</td>\r\n<td width=\"78\">20.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n20.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n(X) Ltd. Şti. imalatta kullandığı rayiç değeri 100.000 ₺ olan bir makineyi 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun kapsamında kayıtlara aldığı makineyi sermayeye eklemeye karar verseydi aşağıdaki kayıt yapılacaktı.\r\n<table style=\"height: 203px;\" width=\"812\">\r\n<tbody>\r\n<tr>\r\n<td width=\"387\"><strong>                                          Açıklama</strong></td>\r\n<td width=\"78\"><strong>Borç</strong></td>\r\n<td width=\"85\"><strong>Alacak</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"387\">&nbsp;\r\n\r\n526 Demirbaş Makine ve Teçhizat Özel Karşılık Hesabı\r\n\r\n500 Sermaye</td>\r\n<td width=\"78\">&nbsp;\r\n\r\n100.000</td>\r\n<td width=\"85\">&nbsp;\r\n\r\n&nbsp;\r\n\r\n100.000\r\n\r\n&nbsp;</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<h1><strong>4.SONUÇ</strong></h1>\r\n7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile Devlete ve meslek kuruluşlarına olan bazı borçlar yapılandırılma kapsamına alınmıştır. Söz konusu kanunla yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarıyla, gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazları bildirilmesi ve kayıt altına alınması imkanı getirilmiştir. Buna göre yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının 31/12/2021 tarihine kadar Türkiye’deki banka veya aracı kuruma bildirilmesi gerekmektedir. Gelir veya kurumlar vergisi mükelleflerince ise sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar ise 31/12/2021 tarihine kadar vergi dairelerine bildirilecektir. Ayrıca önceki iki varlık barışının koşulları arasında vergi ödenmesi koşulu da vardı. Ancak yeni varlık barışından yararlanacakların herhangi bir vergi ödemesi gerekmiyor.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun.\r\n\r\n1 Seri No’ lu Bazı Varlıkların Ekonomiye Kazandırılması Hakkında Tebliğ.\r\n<ol start=\"2017\">\r\n 	<li>Suat, ‘’Vergisel Yönleriyle Genel Muhasebe’’, Vergi Müfettişleri Derneği Yayınları, Ankara, Ekim 2017.</li>\r\n</ol>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\n&nbsp;','7256 SAYILI KANUN KAPSAMINDA VARLIK BARIŞINA GENEL BAKIŞ VE MUHASEBELEŞTİRİLMESİ','','publish','closed','open','','7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi','','','2021-09-13 16:14:15','2021-09-13 13:14:15','',0,'http://www.davavergi.com/?p=762',0,'post','',0),
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(791,1,'2021-09-23 01:21:40','2021-09-22 22:21:40','İdari Yargılama Hukuku içerisinde idare ve vergi mahkemelerine açılan davalarda dava konusu esasa girilmeden önce incelenen belli konular vardır. Bunlardan biri davanın, dava açma yetkisi bulunan kişi tarafından açılıp açılmadığıdır. Yetkili olmayan kişilerce açılan davalara ilişkin esas hakkında bir değerlendirme yapılmadan ehliyet yönünden red kararı verilecektir. Dava ve taraf ehliyeti genel hatları ile Medeni Kanunda yer almaktadır. Medeni kanunda yer alan düzenlemelerin ve tanımların bir çoğunun idari yargılama için de kabul edildiği söylenebilir. Ancak bazı özel hususlar genel hükümlerden farklı tutulmuş ve mevzuatta kendine ayrı bir yer bulmuştur. Vergi mahkemelerinde kimlerin dava açabileceği İYUK ve VUK ve ilgili diğer kanunlarda yer almaktadır. İlk olarak İYUK\r\n<ol start=\"2\">\r\n 	<li>Madde de yer alan</li>\r\n</ol>\r\n&nbsp;\r\n\r\n<em>\"a) İdarî işlemler hakkında yetki, şekil, sebep, konu ve maksat yönlerinden biri ile hukuka aykırı olduklarından dolayı iptalleri için menfaatleri ihlâl edilenler tarafından açılan iptal davaları,</em>\r\n\r\n<em> </em>\r\n<ol>\r\n 	<li><em>b) İdari eylem ve işlemlerden dolayı kişisel hakları doğrudan muhtel olanlar tarafından açılan tam yargı davaları, \"</em></li>\r\n</ol>\r\n<em> </em>\r\n\r\nİbareleri ile menfaatleri ihlal edilen ve kişisel hakları doğrudan etkilenenlerin dava açabileceklerini anlamaktayız. VUK 377. Madde de\r\n\r\n&nbsp;\r\n\r\n<em>\" Mükellefler ve kendilerine vergi cezası kesilenler, tarh edilen vergilere ve kesilen cezalara karşı vergi mahkemesinde dava açabilirler.</em>\r\n\r\n<em> </em>\r\n\r\n<em>Vergi dairesi tadilat ve takdir komisyonlarınca tahmin ve takdir olunan matrahlara karşı vergi mahkemesinde dava açabilir.</em>\r\n\r\n<em> </em>\r\n\r\n<em>Belediyelerde dava açma yetkisini belediye adına varidat müdürü, olmayan yerlerde hesap işleri müdürü veya o görevi yapan kullanır.</em>\r\n\r\n<em> </em>\r\n\r\n<em>(Değişik fıkra: 04/12/1985 - 3239/34 md.;Değişik fıkra: 28/03/2007-5615 S.K./20.mad) Vergi dairesi başkanlıkları ile vergi daireleri, Maliye Bakanlığı Gelir İdaresi Başkanlığınca belirlenen tutarları aşan davalarda Gelir İdaresi Başkanlığının (İl özel idareleri ile belediyeler, valilerin) muvafakatını almadan vergi mahkemesi kararları aleyhine temyiz yoluna gidemezler.</em>\r\n\r\n<em> </em>\r\n\r\n<em>(Ek fıkra: 04/12/1985 - 3239/34 md.;Değişik fıkra: 28/03/2007-5615 S.K./20.mad) Gelir İdaresi Başkanlığı, tespit edeceği hadlerle sınırlı olmak şartıyla, muvafakat verme yetkisini vergi dairesi müdürlüklerinin taraf bulunduğu davalar için vergi dairesi başkanlıklarına ve/veya defterdarlıklara devredebilir. \"</em>\r\n\r\n<em> </em>\r\n\r\nAnlıyoruz ki mükellefler, vergi sorumluları, ceza muhatapları, kendisine ödeme emri düzenlenenler, ihtiyati tahakkuk ihtiyati haciz işlemine maruz kalanlar, AATUHK uyarınca icra işlemine uğrayanlar, AATUHK hükümleri sebebiyle menfaati ihlal edilenler, Gümrük vergisine taraf olanlar, Emlak vergisine taraf olanlar, vergi dairesi veya takdir komisyonlarında yapılan tarhiyatlar sebebiyle menfaati ihlal edilenler dava açabilecek kişilerdir.\r\n\r\n&nbsp;\r\n\r\nAncak bu kişiler gerçek kişiler ise kendileri veya avukatları dava açabilir ve takip edebilir. Velayet ya da vesayet altında bulunmaları halinde ise genel hükümler uygulanır ve veli, vasi ya da bunlar tarafından yetkilendirilen avukat tarafından dava açılabilir. Nitekim bu hususta Danıştay 4. Dairesi 28.03.2005 tarihli 2004/632 esas 2005/469 karar sayılı kararında \" Vesayet altında bulunan davacı adına vasi tarafından vesayet makamından izin alınarak dava açılıp açılmadığı hususu araştırılmadan uyuşmazlığın esası incelenerek karar verilemez. \" ifadeleri ile dava ehliyetine dikkat çekmiş ve vesayet altında bulunan tarafın dava açma işlemini doğrudan yapamayacağını belirtmiştir.\r\n\r\n&nbsp;\r\n<h1>18 YAŞINDAN KÜÇÜK MÜKELLEFLER DAVA AÇABİLİR Mİ ?</h1>\r\n<strong> </strong>\r\n\r\nVUK 9. Madde \"Mükellefiyet ve vergi sorumluluğu için kanuni ehliyet şart değilidir. \" ifadesi yer almaktadır ve böylece 18 yaşından küçüklerin mükellef ve vergi sorumlusu olmaları yönünde kanunen bir engel yoktur. Mükellef olanın dava ehliyetinin var olduğu akla gelse de kanunun 10. Maddesi\r\n\r\n&nbsp;\r\n\r\n<em>“Tüzel kişilerle küçüklerin ve kısıtlıların, Vakıflar ve cemaatler gibi tüzelkişiliği olmayan teşekküllerin mükellef veya vergi sorumlusu olmaları halinde bunlara düşen ödevler kanuni temsilcileri, tüzelkişiliği olmayan teşekkülleri idare edenler ve varsa bunların temsilcileri tarafından yerine getirilir”. </em>İfadelerine yer vermiştir.\r\n\r\n&nbsp;\r\n\r\nDolayısıyla VUK uyarınca küçükler ve kısıtlıların mükellef veya vergi sorumlusu olmaları halinde bunlara düşen ödevlerin dahi kanuni temsilcileri tarafından yerine getirileceği hüküm altına alınmışken, bu durumdakilerin kendi adlarına dava açabilme ehliyetlerinin bulunduğunu iddia etmek de mümkün değildir. Uygulamaya bakıldığında da küçüklerin ve kısıtlıların adlarına kanuni temsilcileri tarafından vergi davaları açıldığı görülmektedir.\r\n\r\n&nbsp;\r\n<h1>ORTAKLAR DAVA AÇMAYA YETKİLİ MİDİR ?</h1>\r\n<strong> </strong>\r\n\r\nTüzel kişiler ise dava açma hakkını diğer tüm işlemlerde olduğu gibi yasal temsilcileri veya avukatları aracılığıyla kullanırlar. Tüzel kişiliğin yani şirketlerin temsili konusunda Türk Ticaret Kanunu hükümlerinden yararlanılacak ve ehliyet incelemesi yapılırken dikkate alınacaktır. Danıştay 4. Dairesi 22.12.1995 tarihli 1995/2691 esas 1995/5785 karar sayılı kararında da TTK dan yola çıkarak davacının şirkette tek ortak kalması ile müdür yetkisini taşıması ve şirketle bütünleşmesi dikkate alınmadan ihbarnamenin şirket adına düzenlendiğinin kabulü ile tebligatı alan ortak yönünden hiç bir hukuki sonuç doğurmayacağından bahisle davanın ehliyet yönünden reddinde isabet görülmemiştir.\r\n\r\n&nbsp;\r\n<h1>ADİ ORTAKLIKTA KİM DAVA AÇABİLİR ?</h1>\r\n<strong> </strong>\r\n\r\nTüzel kişiliği olmayan adi ortaklıklarda ise ortaklardan her biri ya da temsilcileri tarafından dava açılabileceği yine hüküm altına alınmıştır. Vergi Dairesi işlemlerinde bazen ortaklığın muhatap alındığını bazen de ortaklardan sadece birinin adının yazıldığı görülmektedir. Bu karışıklık henüz tam anlamıyla çözülememiş olsa da davaya konu edilen ihbarnamede muhatap olarak yer alanın davayı açmaya yetkili olduğu değerlendirmesine daha sık karşılaşıldığı dikkate alınmalıdır.\r\n\r\n&nbsp;\r\n<h1>TASFİYE EDİLMİŞ ŞİRKET ADINA ORTAKLAR DAVA AÇABİLİR Mİ?</h1>\r\n<strong> </strong>\r\n\r\nTüzel kişiliği bulunan şirketler bakımından da dava ehliyeti benzer bir karışıklığa sebep olmaktadır. Nitekim tüzel kişiliği sona ermiş şirketler yönünden kişiliğin sona ermesinden sonra şirket adına işlem tesis edilmesi ve temsil edilmesi hukuken mümkün değildir. Bunun yanı sıra kişiliğin sona ermesinden önce doğmuş borçlara yönelik işlemlerden kimlerin sorumlu olacağı ve ihbarnamelerin şirket adına mı ortaklar adına mı düzenleneceği de karışıklığa yol açmaktadır. 213 sayılı VUK 10. Maddesine 7103 sayılı Kanunun 9. Maddesi ile ;\r\n\r\n&nbsp;\r\n\r\n<em>“Tasfiye edilerek tüzel kişiliği ticaret sicilinden silinmiş olan mükelleflerin, tasfiye öncesi ve tasfiye dönemlerine ilişkin her türlü vergi tarhiyatı ve ceza kesme işlemi, müteselsilen sorumlu olmak üzere, tasfiye öncesi dönemler için kanuni temsilcilerden, tasfiye dönemi için tasfiye memurlarından herhangi biri adına yapılır. Limited şirket ortakları, tasfiye öncesi dönemlerle ilgili bu kapsamda doğacak amme alacaklarından şirkete koydukları sermaye hisseleri oranında sorumlu olurlar. Şu kadar ki bu fıkra uyarınca tasfiye memurlarının sorumluluğu, tasfiye sonucu dağıtılan tutarla sınırlıdır. \" </em>eklenmiştir.\r\n\r\n&nbsp;\r\n\r\nBu hususta Danıştay 4. Dairesi 14.01.1998 tarihli 1997/3219 esas 1998/81 karar sayılı kararında \" Davacı şirketin tasfiye edilerek ticaret sicili kaydının silinmesiyle tüzel kişiliğinin sona ermesi nedeniyle dava konusu vergi borcunun şirket ortağı sorumlu tutularak kendisinden takibi mümkün olacağından, menfaati bu nedenle ihlal edilen ortağın şirketin vergi borcundan dolayı dava açama hakkı doğmaktadır. Şirket ortağı tarafından açılan davayı ehliyet yönünden reddeden mahkeme kararında isabet görülmemiştir. \" yer alan ibareler ile tasfiye öncesinde doğmuş borçlar bakımından şirket ortakları sermaye hisseleri oranından sorumlu tutulduklarından dava açma haklarının olduğu açıktır.\r\n\r\n&nbsp;\r\n\r\nBaşta da belirtildiği gibi vergi mahkemelerine kimlerin dava açabileceği büyük çoğunlukla Medeni kanunda yer alan genel düzenlemelere göre değerlendirilmektedir. İdari Yargılama Hukukunda yer alan davanın taraf yönünden reddedilmesi kararı mükellefler açısından hak kayıplarına sebep olabilecek önemli bir husustur. Dolayısıyla dava açmak isteyen taraf ve sahip olunan özel durumlar dikkatle incelenmelidir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nAv. NESLİHAN BOSTANCI\r\n\r\n&nbsp;\r\n\r\nSorularınız için: <a href=\"mailto:davavergi@gmail.com\">davavergi@gmail.com</a>\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','VERGİ MAHKEMELERİNDE KİMLER DAVA AÇABİLİR ? VERGİ YARGISINDA DAVA AÇMA EHLİYETİ','','publish','closed','open','','vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti','','','2021-09-23 01:21:40','2021-09-22 22:21:40','',0,'http://www.davavergi.com/?p=791',0,'post','',0),
(793,1,'2021-09-29 10:22:55','2021-09-29 07:22:55','<p style=\"text-align: right;\"><strong>Fırat İNSEL</strong></p>\r\n<p style=\"text-align: right;\">Vergi Müfettişi</p>\r\n&nbsp;\r\n\r\nBilindiği üzere Katma Değer Vergisi Genel Uygulama Tebliğinin IV/E bö­lümünde mükelleflere iade edilecek KDV tutarının gerçek olup olmadığının tespit edilmesi amacıyla özel esaslara ilişkin düzenlemelere yer verilmiştir. Söz konusu tebliğ ile özel esaslar düzen­lemesinin amacı, özel esaslara alınma nedenleri ve sonuçları, vergi daireleri ve vergi incelemesine yetkili olanlarca yapılacak işlemler ve KDV iadesinde uygulanacak usul ve esaslar konuları kısaca açıklanmıştır.\r\n\r\nİstisna edilmiş işlemler ile ilgili katma değer vergisi indirimi ve iadesine ilişkin yasal düzenleme 3065 sayılı KDV Kanunun 32. maddesinde yer almaktadır. Öte yandan aynı Kanunun 9 ve 29. Maddelerinde düzenlenen vergi sorumluluğu kapsamında tevkifat uygulamasından doğan işlemler ile indirimli vergi oranına tabi teslim ve hizmetler de vergi iadesinin konusunu oluşturmaktadır.\r\n\r\nMükelleflerin 3065 sayılı Katma Değer Vergisi Kanununun 9, 11/1-b, 11/1- c, 29/2, 32 ve geçici 17. maddeleri çerçevesinde talep ettikleri KDV iadeleri­nin gerçek olup olmadığının tespit edilmesi katma değer vergisi uygulama genel tebliğinde iade edilecek KDV tutarının gerçek olup olmadığının tespit edilmesi suretiyle, Hazine’ye intikal etmemiş ve/veya hayali olarak oluşturulmuş, gerçek bir yüklenime dayanmayan sahte belge veya muhteviyatı itibarıyla yanıltıcı belgeye dayalı tutarların iadesini önlemeyi amaçlayan düzenlemeler yer almaktadır\r\n\r\nMakalemizde Katma Değer Vergisi Genel Uygulama Tebliğine ek olarak 37 nolu tebliğ ışığında özel esaslara ilişkin bir takım yeni düzenlemeler getirilmiş, ayrıca tebliğdeki konular\r\n<h1><strong>1-Özel Esaslarla Alakalı Kavramlar Ve Amacı</strong></h1>\r\nKatma Değer Vergisi Genel Uygulama Tebliği’nin IV/E bölümünde Özel Esas­lar başlıklı hükümlerin düzenlenmesinin amacı, mükelleflerin Katma Değer Vergi­si iadelerinin doğruluğunu araştırmaktır. Böylece; hazineye intikal etmemiş veya hayali olarak oluşturulmuş, gerçek bir yüklenime dayanmayan tutarların KDV iade mekanizması kapsamında iadesini önlemeyi amaçlamaktadır.\r\n\r\nBu düzenlemeler ile mükelleflerin hem haklı iade taleplerinin temini sağ­lanmakta, hem de hiç yüklenilmediği halde sahte belge veya muhteviyatı iti­bariyle yanıltıcı belgeye dayalı olarak indirim hesaplarına alınarak indirim yoluyla giderilemediği için iadesi talep edilen KDV tutarlarının iadesinin ön­lenmesi sağlanmaktadır.\r\n\r\n&nbsp;\r\n<h2>Olumlu Rapor</h2>\r\n<strong> </strong>KDV iade uygulamaları bakımından bir raporun olumlu rapor sayılabilmesi için, iade hakkı doğuran işlemin gerçekleştiği (beyan ko­nusu edildiği) döneme ait “Bu Döneme Ait İndirilecek KDV” tutarında sahte belge veya muhteviyatı itibariyle yanıltıcı belgeden kaynaklı herhangi bir in­dirimin olmaması gerekir.\r\n\r\nİndirilecek KDV tutarlarının içerisinde sahte belge veya muhteviyatı iti­bariyle yanıltıcı belgeye dayalı indirim olmamakla beraber, sahte belge veya muhteviyatı itibariyle yanıltıcı belge düzenlendiğine ilişkin tespit içeren rapor olumlu rapor olarak değerlendirilmez.\r\n\r\nSadece vergi incelemesi yapılan dönemi takip eden döneme/dönemlere ait KDV beyanlarının düzeltilmesi amacıyla düzenlenen raporlar olumlu rapor olarak değerlendirilmez. (Maliye Bakanlığı, 2014)\r\n<h2><strong>Olumsuz Rapor</strong></h2>\r\n<strong> </strong>Tebliğin IV/E/3 ve IV/E/4 bölümlerinde belirtilen hu­susları içeren ve iade taleplerinin genel esaslar yerine özel esaslara göre yerine getirilmesine neden olan rapordur. Tebliğin IV/E/3 ve IV/E/4 bölümlerinde haklarında sahte belge ve muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma raporu bulunan mükellefler belirtilmiştir.\r\n\r\nMükellefler hakkında sahte belge veya muhteviyatı itibariyle yanıltıcı belge düzenledikleri veya kullandıkları konusunda belirlemelerin yer aldığı, vergi ince­lemesine yetkili olanlarca düzenlenen tüm raporlar olumsuz rapor sayılır.\r\n\r\nHakkında sahte belge kullanmaya ilişkin düzenlenen raporda tarhiyat öne­rilmemesi bu raporun olumsuz rapor olma vasfını değiştirmez. Ancak, söz ko­nusu raporun olumsuz rapor sayılması için sahte olduğu tespit edilen belgeye dayalı KDV indiriminin reddedilmesi gerekir. Sahte belge tespiti olmaksızın, başka nedenlerle KDV indiriminin reddedilmesi amacıyla düzenlenen rapor­lar bu kapsamda değerlendirilmez. (Maliye Bakanlığı, 2014)\r\n<h2><strong>Belge Kavramı</strong></h2>\r\n<strong> </strong>KDV Genel Uygulama Tebliği’nin 1.2. bölümünde “<em>bu bö­lümde bahsi geçen belgeler, Tebliğin ilgili bölümlerinde belirtilen ve iadeye esas teşkil eden belgelerdir.</em>” hükmüne yer verilmiştir. Bu belgelerin ise, üzerinde KDV gösterilen fatura ve benzeri belgeler ile iade hakkı doğuran işlemin niteliğine göre (gümrük beyannamesi, istisna belgesi, yatırım teşvik belgesi, kıymetli maden ara­ma ruhsatı gibi) iade için aranılan diğer belgeler olduğu belirtilmiştir.\r\n\r\nİhracattan kaynaklı iade talep eden mükellef için gümrük çıkış beyanna­mesi, 3065 sayılı KDVK’ nın 13/d maddesi gereği iade talep eden mükellef için yatırım teşvik belgesi yukarıda belirtilen belge kapsamında olup, bunların sahte olarak düzenlenmesi özel esaslara göre işlem tesis edilmesini gerektirir.\r\n\r\nYukarıda belirtilen belgeler dışındaki belgelerin, sahte belge veya muhte­viyatı itibariyle yanıltıcı belge olarak düzenlendiklerine ve kullanıldıklarına yönelik belirlemeler nedeniyle mükelleflere özel esaslar uygulanmaz. Söz ko­nusu belgelerin 213 sayılı Vergi Usul Kanunu uyarınca düzenlenme, saklanma ve ibraz mecburiyeti bulunan belgeler kapsamında olması bu şekilde işlem tesisine engel teşkil etmez.\r\n\r\nProforma faturanın nihai faturalar ile gümrük beyannamelerine uyumsuz olarak düzenlenmesi, nihai faturaların veya gümrük beyannamelerinin gerçe­ğe aykırı olarak düzenlendiği tespit edilmedikçe özel esaslara göre işlem tesis edilmez.\r\n\r\nBu bölümde bahsi geçen belgeler, 213 sayılı Vergi Usul Kanunu uyarın­ca düzenlenme, saklanma ve ibraz mecburiyeti bulunan belgeler değil KDV iadesi için gerekli belgelerdir. Örneğin, fatura Vergi Usul Kanunu uyarınca düzenlenme mecburiyeti bulunan bir vesika olsa da KDV indirimi dolayısıyla KDV iadesini etkilemiyorsa özel esaslar açısından belge kavramına girmez.\r\n\r\n&nbsp;\r\n<h1><strong>2-Özel Esaslara Tabi Mükellefler, Ortaklar, Kanu­ni Temsilciler</strong></h1>\r\n<h2><strong>2-1-</strong> <strong>Haklarında Olumsuz Rapor veya Olumsuz Tespit Bulunan Mü­kellefler </strong></h2>\r\nKatma Değer Vergisi Genel Uygulama Tebliği IV/E/1.3. ve 2015/1 sıra nu­maralı KDV İç Genelgesinin “B.KAPSAM” başlıklı bölümlerinde belirtildiği üzere özel esaslara tabi mükellefler genel olarak şunlardır:\r\n\r\n<em>“- 213 sayılı Kanunun (153/A) maddesi kapsamına giren mükellefler, </em>\r\n\r\n<em>- Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme fiiline iştirak eden mükellefler de dâhil olmak üzere sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme ya da kullanma konusunda haklarında “olumsuz rapor” veya “olumsuz tespit” bulunan mükellefler,</em>\r\n\r\n<em>-Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme konu­sunda haklarında “olumsuz rapor” veya “olumsuz tespit” bulunan mükellef­lerin raporun veya olumsuz tespitin ait olduğu dönemdeki ortakları, kanuni temsilcileri, bunların kurdukları veya ortak oldukları mükellefler ile kanuni temsilcisi oldukları mükellefler, </em>\r\n\r\n<em>-Haklarında beyanname vermeme, defter ve belge ibraz etmeme ve adre­sinde bulunamama konusunda tespit bulunan mükellefler, </em>\r\n\r\n<em>-Haklarında KDV yönünden ihtiyati tahakkuk veya ihtiyati haciz uygula­nan mükellefler</em>.\r\n\r\n-<em>Haklarında olumsuz rapor veya olumsuz tespit bulunanlardan mal/hizmet alan mükellefler</em>.”\r\n\r\nKısaca belirtmek gerekirse haklarında olumsuz rapor veya olumsuz tes­pit bulunan mükellefler her şartta özel esaslara tabidir. Bununla beraber sahte veya muhteviyatı itibariyle yanıltıcı belge düzenlemek amacıyla mükellefiyet tesis ettiren mükelleflerin durumu özellik arz etmekte olup makalemizin deva­mında bu hususlar açıklanmıştır.\r\n<h2><strong>2-2.</strong> <strong>Sahte Belge Düzenlemek Amacıyla Mükellefiyet Tesis Ettiren Mü­kellefler </strong></h2>\r\nHakkında sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit edilen mükelleflerin özel esaslar kapsamında değerlendirileceği tabidir. Nitekim Katma Değer Vergisi Genel Uygulama Tebliği’nin IV/E/2.1. bölü­münde:\r\n\r\n213 sayılı Kanunun (153/A) maddesi kapsamına giren;\r\n\r\n-Başkaca bir ticari, zirai ve mesleki faaliyeti olmadığı halde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiğinin vergi incele­mesine yetkili olanlarca düzenlenen rapor ile tespit edilmesi ve mükellefiyet kaydının devamına gerek görülmediğinin raporda belirtilmesi üzerine işi bı­rakmış addolunan ve mükellefiyet kayıtları vergi dairesince terkin edilenler,\r\n\r\n-Bu kapsamda yer alan serbest meslek erbabı, şahıs işletmelerinde işletme sahibi, adi ortaklıklarda ortaklardan her biri,\r\n\r\n-Bu kapsamda yer alan ticaret şirketlerinde şirketin yanı sıra, kanuni tem­silcileri, yönetim kurulu üyeleri, şirket sermayesinin asgari (% 10)’una sahip olan gerçek veya tüzel kişiler ya da bunların asgari (% 10) ortağı olduğu veya yönetiminde bulundukları teşebbüsler,\r\n\r\n-Bu kapsamda yer alan tüzel kişiliği olmayan teşekküllerde bunları ida­re edenler veya düzenlenen raporda fiillerin işlenmesinde bilfiil bulundukları tespit edilenler,\r\n\r\n-Yukarıda yer alanların ortağı oldukları adi ortaklıklar, kanuni temsilcisi, yönetim kurulu üyesi, şirket sermayesinin asgari (% 10)’una sahip oldukları ticaret şirketleri veya idare ettikleri tüzel kişiliği olmayan teşekküller, mükellefiyetin terkin edildiği tarih itibarıyla özel esaslar kapsamına alına­cağı belirtilmiştir.\r\n\r\nAncak, bu kapsamda bir mükellefin özel esaslara alınabilmesi için mükel­lefin belirli bir dönem, yıl veya daha uzun zaman dilimi esas alınarak düzen­lemiş olduğu belgelerin tutar olarak asgari yarısından fazlasının sahte oldu­ğunun tespit edilmesi gerekmektedir. Örneğin; 2021 hesap dönemi içerisinde düzenlemiş olduğu 500.000,00-TL tutarındaki 150 adet faturanın 275.000,00- TL tutarındaki 60 adet faturanın sahte olduğunun tespit edilmesi halinde söz konusu mükellefin sahte fatura düzenlemek amacıyla mükellefiyet tesis ettir­diği kabul edilecek ve özel esaslara alınacaktır.\r\n\r\nMükellefin düzenlemiş olduğu belgelerin temin edilememiş olması halin­de, fatura dönemleri itibarıyla ticari bir işinin olup olmadığı, mükellefiyetle il­gili ödevlerini yerine getirip getirmediği, herhangi bir vergi ödeyip ödemediği gibi hususlar dikkate alınarak münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiğinin tespit edilmesi halinde, bu bölüme göre özel esaslar kapsamında işlem yapılması gerekmektedir. Örneğin; defter belge ib­raz yazısı tebliğ edilemediği için mükellefin gıyabında yapılan inceleme sonu­cu söz konusu mükellefin sahte fatura ticareti yapmak amacıyla kurulduğunun tespit edilmesi durumunda mükellef özel esaslara alınır.\r\n\r\n213 sayılı Kanunun(153/A) maddesinin birinci fıkrasında sayılan haller dolayısıyla mükellefiyeti terkin edilenlerin bu fiillerine iştirak ettiği vergi in­celeme raporuyla tespit edilen 3568 sayılı Kanun kapsamında faaliyette bulu­nan meslek mensupları özel esaslar kapsamına alınırlar ve bu durum meslek mensubunun bağlı bulunduğu vergi dairesince temsil ettikleri tüm mükellef­lere bildirilir.\r\n\r\nSahte belge düzenlemenin yanı sıra gerçek mal ve hizmet satışı bulunan mükellefler, bu bölüm kapsamında değerlendirilmez. Bu mükellefler tespit edilen düzenledikleri sahte faturalardan hareketle sahte belge düzenleme fiili nedeniyle özel esaslara alınırlar.\r\n\r\n<strong>2-3. Özel Esaslara Tabi Mükelleflere Mal/Hizmet Satan veya Bunlar­dan Mal/Hizmet Alan Mükellefler </strong>\r\n\r\nHakkında sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenleme ra­poru veya tespiti bulunduğu için özel esaslara tabi mükelleflerden mal ve/veya hizmet satın alanların kendileri hakkında herhangi bir olumsuzluk bulunmasa dahi iade taleplerinde özel esaslar uygulanır.\r\n\r\nHaklarında KDV açısından ihtiyati tahakkuk ve ihtiyati haciz uygulanan mü­kelleflerden alım yapanlar özel esaslara tabi tutulmaz.\r\n\r\nKendileri hakkında herhangi bir olumsuz rapor ya da tespit bulunmayan mükelleflerin özel esaslara tabi mükelleflere mal tesliminde veya hizmet ifa­sında bulunması durumunda, bu mükelleflerin sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleyicisi olarak özel esaslara alınabilmesi için haklarında bu Tebliğin (IV/E/3.4), (IV/E/3.5), (IV/E/4.2) ve (IV/E/4.3) bö­lümlerinde belirtildiği şekilde bir rapor veya tespit bulunması gerekir.\r\n\r\nSahte belge düzenlemek amacıyla mükellefiyet tesis ettirenlere mal tesli­minde veya hizmet ifasında bulunan mükelleflerin sahte belge veya muhte­viyatı itibarıyla yanıltıcı belge düzenleyicisi olarak özel esaslara alınabilme­si için haklarında Tebliğin (IV/E/3.4), (IV/E/3.5), (IV/E/4.2) ve (IV/E/4.3), bölümlerinde belirtildiği şekilde bir rapor veya tespit bulunması gerekir. Bu durumda bulunan mükellefler hakkında ise ilgili bölüme göre işlem yapılır.)\r\n\r\nBu açıklamalar doğrultusunda;\r\n\r\n-Hakkında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzen­leme raporu veya tespiti bulunan mükelleflerden mal/hizmet alan mükellefler özel esaslara tabi olurken,\r\n\r\n-Hakkında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullanma raporu veya tespiti bulunan mükelleflerden mal/hizmet alan,\r\n\r\n-Özel esaslara tabi mükelleflere mal/hizmet satan ve\r\n\r\n-Sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenlemek amacıyla mükellefiyet tesis ettirenlere mal/hizmet satan mükellefler özel esaslara tabi tutulmaz.\r\n<h2><strong> </strong><strong>2-4. Özel Esaslara Tabi Ortak ve Kanuni Temsilciler </strong></h2>\r\nHaklarında sahte belge veya muhteviyatı itibariyle yanıltıcı belge düzen­leme konusunda olumsuz rapor bulunan mükelleflerin raporun ait olduğu dö­nemdeki ortakları, kanuni temsilcileri ile haklarında “olumsuz rapor” veya  “olumsuz tespit” bulunan mükelleflerin iade taleplerinin bulunmaması; bun­lardan doğrudan mal ve/veya hizmet alan mükellefler ile bu kapsamdaki mü­kelleflerden haklarında “sahte belge veya muhteviyatı itibarıyla yanıltıcı bel­ge düzenleme olumsuz raporu” veya “sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme olumsuz tespiti” bulunanların raporun ait olduğu dönemdeki ortakları, kanuni temsilcilerinin iade taleplerinde özel esaslar uy­gulanmasına engel teşkil etmez.\r\n\r\nAyrıca, bu ortak ve kanuni temsilcilerin kurdukları veya ortak oldukları mükellefler ile kanuni temsilcisi oldukları mükelleflerin iade taleplerinde de özel esaslar uygulanır.\r\n\r\nÖrneğin, hakkında 2021 hesap döneminde sahte belge düzenlediği yönün­de rapor bulunan mükellef kurum X İnşaat Ltd. Şti.’ nin 2021 yılındaki ortak­ları ile bu ortakların ortağı oldukları Y Turizm Ltd. Şti. hakkında özel esaslar uygulanır.\r\n\r\nSahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği için özel esaslara alınan mükelleflerin kanuni temsilcileri, yönetim kurulu üyeleri, şir­ket sermayesinin asgari %10’ una sahip olan gerçek veya tüzel kişiler ya da bunların asgari %10 ortağı olduğu veya yönetiminde bulundukları teşebbüsler de özel esaslar kapsamında değerlendirilir. Yine sahte belge düzenlemek ama­cıyla mükellefiyet tesisi ettiren tüzel kişiliği olmayan teşekküllerde bunları idare edenler veya düzenlenen raporda fillerin işlenmesinde bilfiil bulunduk­ları tespit edilenler özel esaslar kapsamındadır.\r\n\r\nHaklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullan­ma raporu bulunanların ortaklarının ve kanuni temsilcilerinin; kendilerinin, ortaklarının veya kanuni temsilcilerinin kurdukları veya ortağı olduğu mükel­leflerin; kendilerinin, ortaklarının veya kanuni temsilcilerinin kanuni temsilci­si olduğu mükelleflerin iade talepleri, kendileri hakkında olumsuz rapor veya tespit bulunmadıkça genel esaslara göre yerine getirildiğinden bunlara ilişkin bilgiler sisteme girilmez.\r\n\r\nOrtak veya kanuni temsilcilerinin özel esaslara alınabilmesi için ortağı veya kanuni temsilcisi oldukları mükellef hakkında sahte veya muhteviya­tı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunması gerekir. Sahte veya muhteviyatı itibarıyla yanıltıcı belge kullanma raporu veya olum­suz tespit olan mükellef ortakları ve kanuni temsilcileri hakkında özel esaslar uygulanmaz<strong>.</strong>\r\n<h2><strong>2-5 Özel Esaslara Tabi Olmayan Mükellefler </strong></h2>\r\nAşağıdaki mükellefler hakkında özel esaslar uygulanmaz:\r\n\r\n-5018 sayılı Kanun eki cetvellerde yer alan kamu kurum ve kuruluşları, il özel idareleri, köyler, belediyeler ve bunların teşkil ettikleri birlikler, döner sermayeli kuruluşlar, kanunla kurulan kamu kurum ve kuruluşları ile kanunla kurulan emekli ve yardım sandıkları,\r\n\r\n- Sermayelerinin (%51) veya daha fazlası yukarıda sayılanlara ait mükel­lefler<strong>.</strong>\r\n<h1><strong>3.ÖZEL ESASLARA TABİ MÜKELLEFLERİN İADE TALEPLERİ</strong></h1>\r\nÖzel esaslara tabi mükelleflerin iade taleplerinin yerine getirilmesindeki usul ve esasları hakkında olumsuz rapor ve olumsuz tespit bulunan mükellef­ler olarak iki başlık olarak ele alabiliriz. Zira her iki durumda da iade talepleri farklı usul ve esaslara tabidir.\r\n<h2><strong>3.1. Hakkında Olumsuz Rapor Bulunan Mükellefler </strong></h2>\r\nHakkında olumsuz rapor bulunan mükelleflerin iade taleplerinin hangi usul ve esaslara tabi olacağı Katma Değer Vergisi Genel Uygulama Tebliğinin IV/E/6 bölümünde anlatılmıştır. Buna göre, söz konusu iade talepleri teminat gösterilmek veya vergi inceleme raporu düzenlenmek suretiyle yerine getiri­lecektir.\r\n\r\nTebliğin ilgili bölümlerinden anlaşılacağı üzere hakkında olumsuz rapor bulunan mükellefleri “sahte belge düzenleme veya kullanma” ve “muhteviya­tı itibariyle yanıltıcı belge düzenleme veya kullanma” nedeniyle düzenlenen olumsuz rapor olmak üzere iki ayrı başlıkta incelenebilir. Şöyle ki, düzenlen ve kullanılan belgelerin sahte belge veya muhteviyatı itibariyle yanıltıcı belge olması durumlarında teminat tutarları değişmektedir.\r\n\r\nHaklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzen­lediği veya kullandığı konusunda olumsuz rapor bulunanların iade talepleri,\r\n\r\n- Sahte belge düzenleyenler için beş kat,\r\n\r\n- Muhteviyatı itibarıyla yanıltıcı belge düzenleyenler için ise dört kat\r\n\r\n- Sahte belge kullanımında dört kat,\r\n\r\n- Muhteviyatı itibarıyla yanıltıcı belge kullanımında ise üç kat,\r\n\r\nteminat karşılığında yerine getirilir.\r\n\r\nHaklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzen­lediği veya kullandığı konusunda olumsuz rapor bulunanların raporun vergi dairesine intikal ettiği tarih itibarıyla henüz sonuçlandırılmamış iade talepleri dahil, bu tarihten sonraki iade taleplerini kapsamaktadır.\r\n\r\nTeminat gösterilmemesi halinde iade talepleri, münhasıran vergi inceleme raporu sonucuna göre yerine getirilir. Raporun intikal ettiği tarihten önceki dönemler için alınan teminatlar da dâhil olmak üzere iade için alınan tüm teminatlar vergi inceleme raporu sonucuna göre çözülür.\r\n<h2><strong>3.2. Hakkında Olumsuz Tespit Bulunan Mükellefler </strong></h2>\r\nHaklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenle­diği konusunda tespit bulunan mükelleflerin iade talepleri;\r\n\r\n-Sahte belge düzenleme tespitinde dört kat,\r\n\r\n-Muhteviyatı itibarıyla yanıltıcı belge düzenleme tespitinde ise üç kat, teminat karşılığında, teminat gösterilmemesi halinde münhasıran vergi in­celeme raporu sonucuna göre yerine getirilir. Raporun intikal ettiği tarihten önceki dönemler için alınan teminatlar da dâhil olmak üzere iade için alınan tüm teminatlar vergi inceleme raporu ile çözülür.\r\n\r\nHaklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullan­ma tespiti bulunan mükelleflerin iade talepleri, kendilerine yazılı olarak veri­len 15 günlük süre içerisinde belgenin gerçekliğini ve doğruluğunu Tebliğin (IV/E/5) bölümündeki açıklamalara göre ispat etmeleri kaydıyla genel esasla­ra göre yerine getirilir.\r\n\r\nBelgenin gerçekliğini ve doğruluğunu ispat etmemekle birlikte, söz ko­nusu belgelerde yer alan KDV tutarlarını indirim ve iade hesabından çıkaran veya bu kısma sahte belge kullanma tespitlerinde üç kat, muhteviyatı itibarıy­la yanıltıcı belge kullanma tespitlerinde iki kat teminat gösteren mükelleflerin geri kalan iade talepleri genel esaslara göre sonuçlandırılır.\r\n\r\nTeminat gösterilmemesi veya bu alışlara isabet eden kısmın indirim ve iade talebinden çıkarılmaması durumunda ise, iade talepleri vergi inceleme raporuna göre yapılır.\r\n\r\nHakkında olumsuz rapor ve olumsuz tespit bulunan mükelleflerin iade ta­leplerinde uyulacak usul ve esasları özetle tablo halinde gösterimi aşağıdaki gibidir: Sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği için özel esaslara alınan mükelleflerin iade talepleri vergi inceleme raporu sonucuna göre yerine getirilir.\r\n<h2><strong>3.3. Hakkında Olumsuz Rapor veya Tespit Bulunanlardan Doğrudan Mal/Hizmet Temin Eden Mükellefler </strong></h2>\r\nKendileri hakkında herhangi bir olumsuzluk bulunmadığı halde doğrudan mal veya hizmet temin ettiği mükellefler hakkında sahte belge veya muhtevi­yatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunan mükellef­lere 15 gün içinde olumsuzluğu giderebilecekleri bildirilir. Verilen süre içeri­sinde belgenin gerçekliğini ve doğruluğunu KDV Genel Uygulama Tebliğinin IV/E/5 bölümündeki açıklamalara göre ispat eden mükelleflerin iade talepleri genel esaslara göre yerine getirilir. Söz konusu hususlar ispat edilmemekle beraber söz konusu alışlara isabet eden kısmın iade hesaplarından çıkarılması halinde iade talepleri genel esaslara göre yerine getirilir.\r\n\r\nKendileri hakkında olumsuz rapor veya tespit bulunmayan mükelleflerin iade taleplerinden,\r\n\r\n-Sahte belge düzenleme raporu veya tespiti bulunan mükelleflerden yap­tıkları alışlara isabet eden kısma üç kat,\r\n\r\n-Muhteviyatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulu­nan mükelleflerden yaptıkları alışlara isabet eden kısma iki kat teminat gös­termeleri kaydıyla, bu kısmın iadesi teminat karşılığında, kalan kısmın iadesi genel esaslara göre yerine getirilir. Teminat vergi inceleme raporu ile çözülür.\r\n\r\nBurada dikkat edilmesi gereken husus özel esaslara alınan mükelleflerin sahte belge veya muhteviyatı itibariyle yanıltıcı belge düzenleme raporu veya tespiti bulunan mükellefler olmasıdır. Hakkında sahte belge veya muhteviyatı itibariyle yanıltıcı belge kullanma raporu veya tespiti bulunan mükelleflerden mal/hizmet alan mükelleflerin iade talepleri genel esaslara göre yerine getiri­lecektir. Nitekim bu husus tebliğin ilgili bölümünde “Haklarında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme tespiti dışında olumsuz tespit bulunanlardan alım yapan mükelleflerin, tespite ilişkin tarihten sonra herhangi bir belgeyi içermeyen iade talepleri, başka bir olumsuzluk olmaması kaydıyla genel esaslara göre yerine getirilir.” şeklinde hükme bağlanmıştır.\r\n\r\nSahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunanlardan alımları bulunmakla birlikte, iadesi talep edilen KDV tutarları içerisinde bunlardan alımlara yönelik belge bulunmayanların iade talepleri, başka bir olumsuzluk olmaması kaydıyla genel esaslara göre yerine getirilir.\r\n<h1><strong>4-Genel Esaslara Dönüş</strong></h1>\r\n<h2><strong>            4.1</strong></h2>\r\nSahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme olumsuz raporuyla özel esaslara tabi tutulan mükellefler, aşağıda sayılan şartlardan birisinin gerçekleşmesi halinde genel esaslara dönerler:\r\n<ol>\r\n 	<li>a) Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme fiiline ilişkin olarak düzenlenen raporlara dayanılarak yapılan tarhiyatın yargı kararları ile terkin edilmesi,</li>\r\n 	<li>b) Mükelleflerin sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme raporlarına dayanılarak yapılan tarhiyatları (kesilecek ceza ve hesaplanacak gecikme faizi dâhil) ödemeleri veya tamamına teminat göstermeleri ve yapılan inceleme sonucunda düzenlenen olumlu raporun vergi dairesi kayıtlarına intikal etmesi,</li>\r\n 	<li>c) Haklarında olumsuz rapor bulunan ve raporun ilgili olduğu dönemden sonraki dönemlerdeiade talebinde bulunmayan mükellefler için, düzenleme raporuna dayanılarak yapılan tarhiyatları (kesilecek ceza ve hesaplanacak gecikme faizi dâhil) ödemeleri veya tamamına teminat göstermeleri şartıyla, talepleri üzerine daha sonra yapılan inceleme sonucunda düzenlenen olumlu raporun vergi dairesi kayıtlarına intikal etmesi,</li>\r\n</ol>\r\nç) Özel esaslar kapsamına alınılan dönemi takip eden vergilendirme döneminden itibaren bu süre içerisinde başka bir olumsuzluk olmaması kaydıyla (süre dolmadan önce yazılan olumsuz raporlarda en son raporun vergi dairesi kayıtlarına intikal ettiği tarihten itibaren), sahte belge düzenleme fiilinde beş yıl, muhteviyatı itibarıyla yanıltıcı belge düzenleme fiilinde dört yıl geçmesi.\r\n\r\nGenel esaslara dönüşe ilişkin şartın gerçekleştiği tarih itibarıyla henüz sonuçlanmayanlar da dâhil KDV iade talepleri genel esaslara göre yerine getirilir. Yargı kararı sonucuna göre genel esaslara dönüşte, iade taleplerinde de yargı kararı doğrultusunda işlem yapılır.\r\n\r\nSüre nedeniyle özel esaslardan çıkış, vergi dairesince resen uygulanır.\r\n<h2><strong>4.2</strong></h2>\r\nSahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullanma olumsuz raporuyla özel esaslara tabi tutulan mükellefler, aşağıda sayılan şartlardan birisinin gerçekleşmesi halinde genel esaslara dönerler:\r\n<ol>\r\n 	<li>a) Haklarında sahte belge kullanılmasına yönelik olumsuz rapor bulunan mükelleflerin söz konusu belgeleri indirim hesaplarından çıkarmak suretiyle beyanlarını düzeltmeleri,</li>\r\n 	<li>b) Kullanma raporları üzerine yapılan tarhiyatın yargı kararıyla terkin edilmesi,</li>\r\n 	<li>c) Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullanma raporlarında tarhı öngörülen vergi ve buna ilişkin olarak hesaplanacak gecikme faizi ile kesilmesi istenen cezanın ödenmesi veya bunların tamamı için teminat gösterilmesi,</li>\r\n</ol>\r\nç) Özel esaslar kapsamına alınılan dönemi takip eden vergilendirme döneminden itibaren bu süre içerisinde başka bir olumsuzluk olmaması kaydıyla (süre dolmadan önce yazılan olumsuz raporlarda en son raporun vergi dairesi kayıtlarına intikal ettiği tarihten itibaren), sahte belge kullanma fiilinde dört yıl, muhteviyatı itibarıyla yanıltıcı belge kullanma fiilinde üç yıl geçmesi.\r\n\r\nGenel esaslara dönüşe ilişkin şartın gerçekleştiği tarih itibarıyla henüz sonuçlanmayanlar da dâhil KDV iade talepleri genel esaslara göre yerine getirilir. Yargı kararı sonucuna göre genel esaslara dönüşte, iade taleplerinde de yargı kararı doğrultusunda işlem yapılır.\r\n\r\nSüre nedeniyle özel esaslardan çıkış, vergi dairesince resen uygulanır.\r\n<h2><strong>4.3. 37 Seri Nolu Tebliğ Işığında Özel Esaslardan Çıkma</strong></h2>\r\n37 Seri No.lu Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ ile, 7326 Sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun Kapsamında KDV Artırımında Bulunan mükelleflerin Özel Esaslardan çıkabilecekleri belirtilmiştir.\r\n\r\nBuna göre;\r\n\r\nAralık/2020 ve öncesi vergilendirme dönemlerine ilişkin olarak;\r\n\r\n— Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullanma olumsuz raporu ile\r\n\r\n— Sahte belge veya muhteviyatı itibarıyla yanıltıcı belge kullanma,\r\n\r\n— Beyanname vermeme,\r\n\r\n— Adresinde bulunamama,\r\n\r\n— Defter ve belge ibraz etmeme,\r\n\r\nOlumsuz tespitleri bulunan ve bu nedenle özel esaslara tabi olan mükelleflerden 2016, 2017, 2018, 2019 ve 2020 takvim yıllarında faaliyette bulundukları dönemlerin tamamına ilişkin olarak 7326 sayılı Kanunun 5 inci maddesi kapsamında KDV artırımında bulunanlar artırım tutarlarının tamamını ödedikleri tarihten itibaren özel esaslar kapsamından çıkarılır. Bu yıllardan herhangi birinde faaliyete başlanması halinde faaliyete başlanan yıl ve sonraki yıllar için; faaliyetin terk edilmesi halinde ise faaliyetin terk edildiği yıl ve önceki yıllar için artırımda bulunulması gerekmektedir.\r\n\r\nMatrah artırımında bulunup ta taksit uygulamasından faydalanan mükellefler,  hesaplanan tutarların tamamı ile bir taksite ait tutarın %10’u kadar banka teminat mektubu (herhangi bir kısıtlayıcı şart taşımaması gerekmektedir), devlet tahvili veya hazine bonosu cinsinden teminat göstermeleri halinde taksitlerin tamamının ödenmesi beklenmeksizin genel esaslara dönüşleri sağlanır. Bu şekilde teminat gösteren mükelleflerin kanunun verdiği haktan daha fazla taksiti aksatmaları halinde, ödenmemiş taksitler muaccel hale gelir ve kalan borcun tamamı teminatın paraya dönüştürülmesi yoluyla tahsil edilir.\r\n\r\nMükelleflerin 2016, 2017, 2018, 2019 ve 2020 takvim yıllarında faaliyette bulundukları dönemlerin tamamına ilişkin olarak 7326 sayılı Kanunun 5 inci maddesi doğrultusunda Katma Değer Vergisi yönünden artırımında bulunarak özel esaslar kapsamından çıkarılmaları durumunda, artırımda bulunulan yıllar için yukarıda belirtilen olumsuzluklar kapsamında tekrar özel esaslara alınmazlar.\r\n\r\nÖnemli bir husus da, yukarıda belirtilenler dışındaki sebepler dolayısıyla haklarında özel esaslar uygulanan mükelleflerin KDV artırımında bulunmaları bunların genel esaslara dönüşlerini sağlamaz. Aynı şekilde yukarıda belirtilenler dışındaki sebepler dolayısıyla haklarında özel esaslar uygulanması gereken mükelleflerin KDV artırımında bulunmaları bunların özel esaslara tabi tutulmasını engellemez.\r\n\r\n7326 sayılı kanun kapsamında KDV artırımında bulunmasına bağlı olarak özel esaslar kapsamından çıkarılan veya özel esaslar kapsamına alınmayan mükelleflerin iade taleplerinde, haklarında olumsuzluk bulunan mükelleflerden alımlarının bulunduğunun tespiti halinde;\r\n\r\n— Sahte belge düzenleme raporu veya tespiti bulunan mükelleflerden yaptıkları alışlara isabet eden kısma üç kat,\r\n\r\n— Muhteviyatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunan mükelleflerden yaptıkları alışlara isabet eden kısma iki kat teminat göstermeleri kaydıyla, bu kısmın iadesi teminat karşılığında, kalan kısmın iadesi genel esaslara göre yerine getirilir. Teminat vergi inceleme raporu ile çözülür.\r\n\r\nKendileri hakkında herhangi bir olumsuzluk bulunmadığı halde doğrudan mal veya hizmet temin ettiği mükellefler hakkında sahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunan mükelleflere 15 gün içinde olumsuzluğu giderebilecekleri bildirilir. Verilen süre içerisinde belgenin gerçekliğini ve doğruluğunu ispat eden veya söz konusu alışlara isabet eden kısmı iade hesaplarından çıkaran mükelleflerin iade talepleri genel esaslara göre sonuçlandırılır.\r\n\r\nSahte belge veya muhteviyatı itibarıyla yanıltıcı belge düzenleme raporu veya tespiti bulunanlardan alımları bulunmakla birlikte, iadesi talep edilen KDV tutarları içerisinde bunlardan alımlara yönelik belge bulunmayanların iade talepleri, başka bir olumsuzluk olmaması kaydıyla genel esaslara göre yerine getirilir.\r\n\r\n213 sayılı Vergi Usul Kanununun 359 uncu maddesinin (b) fıkrasında yer alan defter, kayıt ve belgeleri yok etme veya defter sahifelerini yok ederek yerine başka yapraklar koyma veya hiç yaprak koymama veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme fiillerinden hareketle yapılan vergi incelemesi devam eden mükelleflerin kanunda belirtilen süre ve öngörülen şekilde KDV artırımında bulunmaları durumunda, söz konusu vergi incelemesinin tamamlanmasına kadar bu artırımlara ilişkin olarak tahakkuk işlemlerinin bekletilmesi gerekmektedir. Bu durumda olan ve 2016, 2017, 2018, 2019 ve 2020 takvim yıllarında faaliyette bulundukları dönemlerin tamamına ilişkin KDV artırımında bulunmuş olan mükelleflerin genel esaslara dönüşleri, vergi incelemesinin ilgili maddede belirtilen sürede sonuçlandırılamaması veya yapılan vergi incelemesinde bu fiillerin varlığının tespit edilmemesi ve maddede öngörülen diğer şartların sağlanması durumunda, vergi artırımı sonucunda hesaplanan vergilerin ödenmesi veya taksit imkânından faydalanılacaksa yukarıda belirtildiği şekilde teminat gösterilmesi halinde yerine getirilir.\r\n\r\nÖzel esaslar kapsamında olmadığı halde KDV artırımında bulunmuş olan mükellefler, artırımda bulundukları yıllarda alım yaptıkları mükelleflerle ilgili olumsuzluklar için yapılacak tespitler dolayısıyla özel esaslar kapsamına alınmazlar. Ancak, bu mükellefler hakkında, artırımda bulunulan yıllar için sahte belge kullanma olumsuz tespiti yapılması halinde, sonraki döneme devreden KDV’ye ilişkin düzeltme işlemi neticesinde artırımda bulunulmayan bir yılda tarhiyat yapılması gerekiyorsa, mükellef özel esaslara alınmasa dahi düzeltme işlemi yapılacaktır.\r\n\r\n<a href=\"https://alomaliye.com/2018/05/18/7143-sayili-kanun-yeniden-yapilandirma/\">7143 sayılı yapılandırma kanunu</a>  kapsamında 2016 ve 2017 yılları için matrah artırımdan yararlanmış olanların genel esaslara dönüşünde, yararlanma koşullarının ihlal edilmemiş olması koşuluyla bu yıllar için yeniden artırımda bulunulması şartı aranmaz.\r\n<h1><strong>5-Sonuç</strong></h1>\r\n3065 sayılı Katma Değer Vergisi Kanunun 9, 11/1-b, 11/1-c, 29/2, 32 ve geçici 17. maddeleri çerçevesinde yapılacak KDV iadelerinde mükelleflerin özel esaslara tabi olup olmadığına dikkat edilmek suretiyle yerine getirilecek­tir. Bu şekilde mükelleflere iade edilecek KDV tutarlarının doğruluğu araştı­rılmakta, varsa haksız iade taleplerinin önüne geçilmektedir. Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin 7326 sayılı Kanun 31506 sayılı Resmi Gazete’de yayımlanarak yürürlüğe girmiştir. <a href=\"https://www.alomaliye.com/2021/06/09/7326-bazi-alacaklarin-yeniden-yapilandirilmasi-kanunu/\">7326 sayılı kanunla</a> kamuya olan borçların yapılandırılarak ödenmesi, devam eden ihtilaflı işlemlerin sona erdirilmesi, matrah artırımı yoluyla inceleme ve tarhiyat risklerinin ortadan kaldırılması, işletme kayıtlarının düzeltilmesi gibi hususları kapsadığı görülmektedir. Kanun kapsamında, matrah artırımını tercih eden ve başvuruda bulunarak artırdıkları vergiyi ödeyen mükelleflerin bu başvurudan beklentileri, artırdıkları vergi türü ve dönemle ilgili olmak üzere herhangi bir şekilde vergi incelemesine ve tarhiyata muhatap olmamaktır. Ayrıca geçtiğimiz günlerde yayımlanan <a href=\"https://www.alomaliye.com/2021/08/20/katma-deger-vergisi-genel-uygulama-tebligi-seri-no-37/\">37 Seri No.lu Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ</a>  ile 7326 Sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun Kapsamında KDV yönünden Artırımında Bulunan mükelleflerin Özel Esaslar çıkarılması mevzusu 7143 sayılı kanunla 20 Nolu Tebliğe benzer şekildedir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong> </strong>\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<u> </u><strong>Kaynakça</strong>\r\n\r\n<strong>— 7326 Sayılı Kanun</strong>\r\n\r\n<strong>— 7326 Sayılı Kanun Genel Tebliği</strong>\r\n\r\n<strong>— 213 Sayılı Vergi Usul Kanunu</strong>\r\n\r\n<strong>— KDV Uygulama Genel Tebliği</strong>\r\n\r\n<strong>— 37 Seri No.lu Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ</strong>','ÖZEL ESASLAR UYGULAMASI VE 37 NOLU TEBLİĞ BAĞLAMINDA ÖZEL ESASLARDAN ÇIKMA','','publish','closed','open','','ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma','','','2021-09-29 10:22:55','2021-09-29 07:22:55','',0,'http://www.davavergi.com/?p=793',0,'post','',0),
(794,1,'2021-09-29 10:21:58','2021-09-29 07:21:58','ozelesaslar','ozelesaslar','ozelesaslar','inherit','closed','closed','','ozelesaslar','','','2025-01-09 14:12:11','2025-01-09 11:12:11','',793,'http://www.davavergi.com/wp-content/uploads/2021/09/ozelesaslar.jpg',0,'attachment','image/jpeg',0),
(797,1,'2021-10-05 15:00:18','2021-10-05 12:00:18','<h1><strong>Zamanaşımı Nedir?</strong></h1>\r\nVergide zamanaşımı kurumuna değinmeden önce zamanaşımı kavramının ne ihtiva ettiğine değinmek yararlı olacaktır. Zamanaşımı, “kanunda belirlenen sürelerin geçmesiyle borçluya alacak talebini reddetme hakkı tanıyan bir kavramdır.\r\n\r\nVergi mevzuatı açısından zamanaşımı da benzer şekilde;  kanunlarda öngörülen sürelerin dolması suretiyle vergi alacağının ortadan kalkmasıdır.\r\n<h1><strong>Türk Vergi Sisteminde Zamanaşımı</strong></h1>\r\nTürk Vergi Sisteminde iki tür zamanaşımı kurumu mevcuttur. Bunlardan ilki tahakkuk zamanaşımı olarak adlandırılıp Vergi Usul Kanunu’nda düzenlenmiştir. Diğeri ise, tahsil zamanaşımıdır ve 6183 sayılı Amme Alacaklarının Tahsili Usulu Hakkındaki Kanun’da düzenlenmiştir.\r\n\r\nBu çalışmada 6183 sayılı kanunda düzenlenen Tahsil Zamanaşımı kurumu üzerinde durulacaktır.\r\n\r\nBuna göre İlgili kanunun 102. Maddesine göre¸<em><strong> </strong></em>– <em>Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.</em>\r\n\r\n<em>Bir örnekle konuyu aydınlatacak olursak, 2016 yılında elde ettiğimiz kazanca ilişkin vergiyi doğuran olayın gerçekleştiği yıl 2016 yılıdır fakat ilgili yılın vergisi 2017 yılında beyan edilip ödenir.(iki taksit halinde ) Eğer söz konusu vergi 2017’de ödenmediyse buna ilişkin zamanaşımı <strong>2017’yi takip eden yıl olan 2018 yılından itibaren başlar ve bu yıldan itibaren 5 yılın sonunda tahsil zamanaşımına uğrar. </strong>Sonuç olarak; 2016 yılında elde edilen bir kazancın vergisi ödenmediği taktirde, <strong>31.12.2022</strong> yılında tahsil zamanaşımına uğrayacaktır. Diğer bir deyişle yukarıda belirtilen 5 yıl boyunca vergi borcu idare tarafından tahsil edilebilir niteliktedir. Bu sürenin bitimine kadar, tahsilat yapılamazsa borç zamanaşımına uğrayacaktır.</em>\r\n\r\n<em>Zamanaşımına uğramış bir vergi ile ilgili olarak vergi dairesi mükellefe ödeme emri gönderemez. Ancak kanunun ilgili maddesinde de belirtildiği gibi mükellefin kendi rızasıyla yaptığı ödemeler kabul olunur.</em>\r\n<h2><em><strong>Peki, Tahsil zamanaşımını durduran ve kesen sebepler nelerdir?</strong></em></h2>\r\n<em>Bu konu 6183 sayılı kanunda düzenlenmiş olup kanun söz konusu sebepleri tadadi olarak belirtmiştir.</em>\r\n\r\n<em>Buna göre ;</em><strong><em>Tahsil Zamanşımını Durduran Haller</em> <em>(AATUHK, m. 104/1):</em></strong>\r\n<ul>\r\n 	<li>Borçlunun yabancı ülkede bulunması,</li>\r\n 	<li>Hileli iflâs etmesi</li>\r\n 	<li>Terekesinin tasfiyesi dolayısıyla hakkında takibat yapılmasına imkânı bulunmaması.</li>\r\n</ul>\r\n<em><strong>Tahsil Zamanaşımını durduran sebeplerin</strong></em><em> varlığı halinde zamanaşımı, söz konusu sebep ortadan kalkıncaya kadar durur<strong><u>. Bu sebep ortadan kalktığında ise, sebebin kalktığı günü takiben zamanaşımı kaldığı yerden işlemeye devam eder. </u></strong></em>\r\n\r\n<em>Örnek verecek olursak, 2016 yılında elde edilen kazanca ilişkin olarak ödenmeyen verginin normal zaman aşımı süresinin 31.12.2022 olduğunu yukarda ifade etmiştik. <u>Tarih 31.12.2019 iken, yani alacağın zamanaşımına uğramasına 2 tam yıl varken, borçlunun yabancı ülkede olduğu tespit edilirse zamanaşımı durur.</u> Diyelim ki, borçlu yurtdışında 1 tam yıl kaldı ve geri döndü..Borçlunun  Türkiye’ye döndüğü günü takip eden günden itibaren zamanaşımı kaldığı yerden işlemeye devam eder. Bu durumda alacağın zamanaşımına uğramasına hala 2 yıl vardır. Diğer deyişle, borçlunun yurtdışında bulunduğu 1 yıl boyunca zamanaşımı durmuştur.</em>\r\n<h2><strong><em>Tahsil Zamanaşımını Kesen Haller (AATUHK, m. 103) :</em></strong></h2>\r\n<ul>\r\n 	<li>Borçlunun ödeme yapması,</li>\r\n 	<li>Haciz uygulanması,</li>\r\n 	<li>Cebren tahsil ve takip işlemleri sonucunda yapılan her çeşit tahsilât,</li>\r\n 	<li><strong>Ödeme emri tebliği</strong>,</li>\r\n 	<li>Mal bildirimi, mal edinme ve mal artmalarının bildirilmesi,</li>\r\n 	<li>Yukarıdaki işlemlerden herhangi birinin kefile veya yabancı kişi ve kurumların temsilcilerine uygulanması veya bunlar tarafından yapılması,</li>\r\n 	<li>İhtilâflı kamu alacaklarında, yargı mercilerince bozma kararı verilmesi,</li>\r\n 	<li>Kamu alacağının teminata bağlanması,</li>\r\n 	<li>Yargı mercilerince yürütmenin durdurulmasına karar verilmesi,</li>\r\n 	<li>İki kamu idaresi arasında mevcut bir borç için, alacaklı kamu idaresi tarafından borçlu kamu idaresine borcun ödenmesi için yazı ile başvurulması.</li>\r\n 	<li>(5035 sayılı Kanun’un 5. maddesiyle eklenen bent) (31.12.2003 tarihinden geçerli olmak üzere) Amme alacağının özel kanunlara göre ödenmek üzere müracaatta bulunulması ve/veya ödeme planına bağlanması.</li>\r\n</ul>\r\n<em><strong><u>Tahsil zamanaşımını kesen sebeplerin varlığı halinde ise, o güne kadar işleyen zamanaşımı süresi silinerek 0’lanır. </u></strong></em> Ve zaman aşımı, kesilmenin rastladığı takvim yılını takip eden takvim yılı başından başlayarak yeniden/sıfırdan işlemeye başlar.\r\n\r\n<a href=\"https://eduhukuk.com/odeme-emri-ve-tahsil-zamanasimi\">https://eduhukuk.com/odeme-emri-ve-tahsil-zamanasimi</a>\r\n\r\n<em><strong><u>Yine aynı örnekten hareket edecek olursak, </u></strong></em><em>2016 yılında elde edilen kazanca ilişkin olarak ödenmeyen vergi, normal zaman aşımı süresi içinde 31.12.2022’de zamanaşımına uğrayacaktır. Diyelim ki, vergi dairesi 30.10.2011 tarihinde borçluya, usulüne uygun şekilde ödeme emri tebliğ etti. Bu durumda zamanaşımı süresi kesilir ve kesilmenin rastladığı yılı takip eden takvim yılı olan 01.01.2022’den başlayarak 0’dan yeniden işlemeye başlar.</em>\r\n\r\n<em><strong>Konunun daha iyi anlaşılması açısından aşağıya örnek Danıştay Kararları çıkarılmıştır.</strong></em><em> Burada çok fazla tartışma konusu olan bir husus da yüksek yargı kararıyla açıklığa kavuşacaktır. Şöyle ki; <strong>ödemenin</strong> zamanaşımını kesen unsurlar arasında sayıldığını belirtmiştik. Uygulamada, ilgili kamu alacağının zamanaşımının uğramasına çok az bir zaman kala, zamanaşımını kesme amacıyla ilgili idarenin memurları tarafından söz konusu borca 1-TL. veya 1 kr. gibi ödemeler yapılmaktadır. Bu ödemelerin zamanaşımını kesmeyeceği, çünkü söz konusu ödemelerin borçlu tarafından yapıldığını kabul etmenin  hayatın olağan akışına aykırı olduğu yönünde örnek karar da  aşağıda mevcuttur.</em>\r\n\r\n<em> </em>\r\n\r\n<em>Danıştay 3. Daire 2010/4340 E. 20212/3047 K. </em>\r\n\r\n<em>…….</em><em>Hüküm veren Danıştay Üçüncü Dairesince gereği görüşülüp düşünüldü:\r\nDavacının kanuni temsilcisi olduğu limited şirketten tahsil edilemeyen 2000 yılına ilişkin kamu alacağı nedeniyle 213 sayılı Vergi Usul Kanununun 10\'uncu maddesi uyarınca adına düzenlenen ödeme emirlerinin iptaline ilişkin hüküm fıkrası temyiz edilmiştir.\r\n6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun 102\'nci maddesinin 1\'inci fıkrasında, amme alacağının, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren beş yıl içinde tahsil edilmemesi halinde zamanaşımına uğrayacağı, 103\'üncü maddesinde ise tahsil zamanaşımını kesen nedenler hükme bağlanmış olup, 1\'inci fıkrasının 1\'inci bendinde de \"ödeme\" tahsil zaman aşımını kesen nedenler arasında sayılmıştır.Mahkemelerince … tarihinde verilen ara kararı üzerine davalı İdare tarafından dosyaya sunulan belgelerin incelenmesinden, iptal edilen ödeme emirleri içeriği kamu alacakları için daha önce şirket adına düzenlenen ödeme emirlerinin <strong>7.7.2003 tarihinde ilanen tebliğ edildiği, 22.11.2008 tarihinde ise her kamu alacağı için ayrı ayrı olmak üzere 1 kuruş ödeme yapıldığı anlaşılmaktadır.\r\n22.11.2008 tarihinde yapılan 1 kuruş tutarındaki ödemenin davacı tarafından yapıldığının kabulü iktisadi icaplara uygun düşmediği gibi hayatın olağan akışına göre normal bir durum da sayılamayacağından söz konusu ödeme nedeniyle zamanaşımı süresinin kesildiğinden bahsedilmesine olanak olmayıp,</strong> <strong>ödeme emirlerinin ilanen tebliğinin ardından zamanaşımını kesen herhangi bir durumun ortaya çıkmadığı da dikkate alındığında, tahsil zamanaşımı süresinin dolduğu ve 31.12.2008 tarihine kadar tebliğ edilmesi gereken vergi ve cezalara ilişkin ödeme emirlerinin, zamanaşımı süresinin dolmasından sonra, 14.12.2009 tarihinde davacıya tebliğ edildiği açıktır.\r\n</strong>Bu durumda,16.4.1999 tarihinde tescil edilen ve 30.4.1999 tarihinde ticaret sicil gazetesinde yayımlanan şirket ana sözleşmesiyle ilk yirmibeş yıl için şirketi temsil ve ilzama yetkili kılınan davacının kamu alacağının ilgili olduğu döneme ilişkin vergi ödevlerinin yerine getirilmesi konusunda yetki ve sorumluluğu devam ettiğinden, vergi mahkemesinin, davacının kanuni temsilciliğinin sona erdiği yolundaki yargısında hukuka uygunluk bulunmamakla birlikte, <strong>takip edilen kamu alacağının zamanaşımına uğraması karşısında ödeme emirlerinin iptaline ilişkin hüküm fıkrasında sonucu itibarıyla hukuka aykırılık görülmemiştir.</strong></em>\r\n\r\n&nbsp;\r\n\r\n<strong><em> </em></strong>\r\n\r\n<strong><em>Danıştay 3. Daire Başkanlığı         2019/7266 E.  ,  2020/5664 K.</em></strong>\r\n\r\n<strong><em> </em></strong>\r\n\r\n<em>…..İlk Derece Mahkemesi kararının özeti: Dava konusu ödeme emirleri içeriğinde yer alan adı geçen şirkete ait borçlara ilişkin olarak … tarih ve … sayılı haciz bildirisi ile …, …, … plakalı araçlara ve \"… Mah. … ada … parsel\"de bulunan fabrika vasıflı gayrimenkul üzerine … Tapu Sicil Müdürlüğü\'nün … tarih ve … yevmiye numarası ile haciz uygulanması neticesinde zamanaşımının kesildiği, her ne kadar … tarih ve … sayılı haciz bildirisi ile sözü edilen araçlar için yakalamalı haciz şerhi konulmuş ise de, anılan araçlar için 2003 yılında haciz şerhi konulduğu dikkate <strong>alındığında 2008 yılında ki haczin yeni bir haciz uygulaması olmadığı, dolayısıyla zamanaşımını kesmeyeceği, bu durumda 31/12/2009 tarihinde amme alacağının tahsil zamanaşımına uğradığı gerekçesiyle ödeme emirleri iptaledilmiştir.\r\n</strong>\r\nTEMYİZ EDENİN İDDİALARI : Asıl borçlu şirkete ait araçlar üzerine 2003 yılında konulan haczin eski borçlardan kaynaklandığı, dava konusu borçlar için ilk defa 2008 yılında haciz işlemi uygulandığı, dolayısıyla bu haciz işlemi nedeniyle zamanaşımının kesildiği ve söz konusu amme alacaklarının zamanaşımına uğramadığı ileri sürülmektedir.\r\nHUKUKİ DEĞERLENDİRME ……. Temyizen incelenen karar usul ve hukuka uygun olup, dilekçede ileri sürülen temyiz nedenleri kararın bozulmasını gerektirecek nitelikte görülmemiştir.\r\n(X)-KARŞIOY :\r\nHaciz uygulanan gayrimenkuller üzerinde birçok haciz bulunması ve taşıtların yakalanamaması nedeniyle kamu alacağının tahsil edilemediği açık olduğundan, 2008 yılında söz konusu araçlar üzerine uygulanan yeni hacizlerin zamanaşımını kestiğinin kabulü gerekmektedir. Bu durumda 11/11/2008 tarihli hacizlerin yeni bir haciz olduğu ve bu tarih itibariyle zamanaşımının kesildiği, asıl borçlu şirketin diğer kanuni temsilcisine ait gayrimenkulün satılması neticesinde amme alacağının bir kısmı tahsil edildiğinden 21/10/2010 tarihinde zamanaşımının yeniden kesildiği açıktır. Dolayısıyla, kamu alacağının zamanaşımına uğradığı gerekçesiyle dava konusu ödeme emrini iptal eden Vergi Mahkemesi kararının bozulması gerektiği görüşüyle Daire kararına katılmıyorum</em>\r\n\r\n<em> </em>\r\n\r\n<em> </em>\r\n\r\n<em> </em>\r\n\r\n<strong><em>Danıştay 3. Daire Başkanlığı         2017/1767 E.  ,  2021/1313 K.</em></strong>\r\n\r\n<em> </em>\r\n\r\n<em>……İlk Derece Mahkemesi kararının özeti: Dava konusu ödeme emri içeriği vergi ve cezaların tahsili amacıyla asıl borçlu şirket adına düzenlenen ödeme emirlerinin, şirketin <strong>bilinen adresinde tebliğ edilememesi nedeniyle ilanen tebliğ yoluna gidilmiş ise de söz konusu ödeme emirlerinin tebliğ edilemediğine dair tebliğ alındısının 213 sayılı Vergi Usul Kanunu\'nun 102. maddesine uygun olarak komşulardan bir kişi veya muhtar veya ihtiyar heyeti üyelerinden biri veyahut bir zabıta memurunun imzasına yer verilmek suretiyle tutanak haline getirilmediği anlaşıldığından</strong> ilanen tebliğ koşullarının oluştuğundan ve <strong>kamu alacağının usulüne uygun kesinleştiğinden söz edilemeyeceği gerekçesiyle ödeme emri iptal edilmiştir.\r\n</strong>.</em>\r\n\r\n<em> </em>\r\n\r\n<em>……. <strong>zamanaşımı, süre geçmesi suretiyle vergi alacağının kalkması olarak tanımlanmış ve zamanaşımının, mükellefin bu hususta bir müracaatı olup olmadığına bakılmaksızın hüküm ifade edeceği belirtilmiş, 114. madde de vergi alacağının doğduğu takvim yılını takip eden yılın başından başlayarak beş yıl içinde tarh ve mükellefe tebliğ edilmeyen vergilerin zamanaşımına uğrayacağı hükme bağlanmıştır.</strong>\r\n……6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun\'un 58. maddesinde, kendisine ödeme emri tebliğ olunan şahsın, böyle bir borcu olmadığı veya kısmen ödediği veya zamanaşımına uğradığı hakkında tebliğ tarihinden itibaren Kanun\'da gösterilen süre içinde itirazda bulunabileceği hükmüne yer verilmiştir.</em>\r\n\r\n&nbsp;\r\n\r\n<strong><em>HUKUKİ DEĞERLENDİRME</em></strong>\r\n\r\n<em>\r\nDava konusu ödeme emri içeriği vergi ve cezaları içeren ve asıl borçlu şirket adına düzenlenen ihbarnamelerin<strong>, 213 sayılı Kanun\'un tebligatla ilgili hükümlerine göre tebliği gerekirken </strong>7201 sayılı Tebligat Kanunu hükümlerine göre muhtar imzası alınarak düzenlenen tutanak gereğince kapıya yapıştırılmak suretiyle <strong>usulsüz tebliğ edildiği dikkate alındığında, vergi alacağının doğduğu takvim yılını takip eden yılın başından itibaren beş yıl içinde usulüne uygun şekilde tebliğ edilmeyen, dolayısıyla zamanaşımına uğradığı anlaşılan amme alacağı için</strong> davacı adına kanuni temsilci sıfatıyla ödeme emri düzenlenmesinde hukuka uygunluk bulunmadığından, dava konusu ödeme emrini yazılı gerekçeyle <strong>iptal eden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddi yolundaki kararda sonucu itibarıyla hukuka aykırılık görülmemiştir.</strong></em>\r\n\r\n<strong><em> </em></strong>\r\n<h1><strong>SONUÇ</strong></h1>\r\n<strong>Bu çalışmada 6183 sayılı Amme </strong>Alacaklarının Tahsili Usulu Hakkındaki Kanun’da düzenlenen tahsil zamanaşımın ne olduğunu ve zamanaşımını durduran ve kesen sebeplerin neler olduğu ele alınmış olup örnek Danıştay Kararlarıyla da konunun uygulamadaki önemi daha net bir şekilde ifade edilmeye çalışılmıştır.\r\n\r\n<strong>Ayşegül AKBAL (Avukat/Arabulucu)</strong>\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>YARARLANILAN KAYNAKLAR:</strong>\r\n\r\nTürk Vergi Sistemi, İstanbulkariyer Yayınları\r\n\r\n(<a href=\"https://www.besler.av.tr/zamanasimi-nedir/\">https://www.besler.av.tr/zamanasimi-nedir/</a>)\r\n\r\n<a href=\"https://eduhukuk.com/odeme-emri-ve-tahsil-zamanasimi\">https://eduhukuk.com/odeme-emri-ve-tahsil-zamanasimi</a>\r\n\r\n<strong> </strong>','VERGİ BORCUNUN ZAMANAŞIMINA UĞRAMASI NEDİR?','','publish','closed','open','','vergi-borcunun-zamanasimina-ugramasi-nedir','','','2021-10-08 11:45:48','2021-10-08 08:45:48','',0,'http://www.davavergi.com/?p=797',0,'post','',0),
(798,1,'2021-10-05 14:57:57','2021-10-05 11:57:57','vergizamanasimi','vergizamanasimi','vergizamanasimi','inherit','closed','closed','','vergib','','','2025-01-09 14:12:24','2025-01-09 11:12:24','',797,'http://www.davavergi.com/wp-content/uploads/2021/10/vergib.jpg',0,'attachment','image/jpeg',0),
(802,1,'2021-10-12 20:28:20','2021-10-12 17:28:20','<p style=\"text-align: right;\"><strong>Cihan TEKİN</strong></p>\r\n\r\n<h1 style=\"text-align: left;\"><strong>1.GİRİŞ</strong></h1>\r\n7326 sayılı Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunla mükelleflere 2016, 2017, 2018, 2019 ve 2020 takvim yılları için matrah ve vergi artırımından yararlanabilme imkânı getirilmiştir.\r\n\r\n213 sayılı Vergi Usul Kanununun 134. maddesine göre vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.\r\n\r\nBu makalemizde 7326 sayılı Kanununa göre, matrah ve vergi artırımı kapsamına giren dönemler için başlatılmış ve henüz sonuçlandırılmamış vergi incelemeleri veya takdir işlemlerinin matrah artırımına etkisi ele alınacaktır.\r\n<h1><strong>2.VERGİ TÜRLERİNE GÖRE MATRAH ARTIRIMI</strong></h1>\r\n<h2><strong>2.1. Gelir Veya Kurumlar Vergisi Yönünden Matrah Artırımında Bulunulması</strong></h2>\r\n7326 sayılı Kanun kapsamında matrah ve vergi artırımında bulunulması durumunda, matrah ve vergi artırımında bulunulan yıllar için gelir veya kurumlar vergisi yönünden vergi incelemesi ve tarhiyat yapılmayacaktır.\r\n\r\nÖte yandan, birden fazla gelir unsurundan kazanç ve irat elde eden gelir vergisi mükelleflerince, vergi incelemesi ve tarhiyata muhatap olunmaması için, ilgili gelir unsurları itibarıyla matrah artırımı yapılması şarttır. Dolayısıyla, ilgili dönemde matrah artırımında bulunulmuş gelir unsurları itibarıyla vergi incelemesi ve tarhiyat yapılmayacaktır. Başka gelir unsurları için matrah artırımında bulunulmuş olsa dahi ilgili dönemde elde edilmekle birlikte matrah artırımına konu edilmeyen gelir unsurları için bu döneme ilişkin vergi incelemesi ve tarhiyat yapılabilecektir.\r\n<h2><strong>2.2. Gelir (Stopaj) Ve Kurumlar (Stopaj) Vergisi Yönünden</strong> <strong>Matrah Artırımında Bulunulması</strong></h2>\r\n7326 sayılı Kanunun 5 inci maddesi kapsamında tevkifata tabi herhangi bir ödeme türü için artırımda bulunulması ve artırılan vergilerin bu maddede belirtilen süre ve şekilde ödenmesi durumunda, vergi artırımında bulunulan ödeme türüne ilişkin olarak artırımda bulunulan yıl için gelir (stopaj) ve kurumlar (stopaj) vergisi yönünden vergi incelemesine ve tarhiyata muhatap olunmayacaktır.\r\n\r\nDiğer taraftan, işverenlerce ücretlerde asgari geçim indiriminin uygulanmadığı gerekçesiyle ücretlilerin başvuru yapması hâlinde, bu taleplerin 4/12/2007 tarihli ve 26720 sayılı Resmî Gazete’de yayımlanan Gelir Vergisi Genel Tebliği (Seri No: 265)’ndeki açıklamalar çerçevesinde sonuçlandırılabilmesi için ilgili talepleri ile sınırlı kalmak üzere gerekli işlemlerin yapılacağı tabiidir.\r\n<h2><strong>2.3. Katma Değer Vergisi Yönünden Matrah Artırımında Bulunulması</strong></h2>\r\n7326 sayılı Kanunun 5 inci maddesinin üçüncü fıkrasında, 2016, 2017, 2018, 2019 ve 2020 yıllarına ilişkin olarak maddede belirtildiği şekilde belirlenecek katma değer vergisini, vergi artırımı olarak, 31/8/2021 tarihine (bu tarih dâhil) kadar beyan eden ve aynı maddede belirtilen süre ve şekilde ödeyen mükellefler nezdinde, söz konusu vergiyi ödedikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi (KDV) incelemesi ve tarhiyatı yapılmayacağı hükme bağlanmıştır.\r\n\r\n27.08.2021 tarih ve 31581 sayılı Resmi Gazetede yayımlanan 4420 sayılı 4420 Sayılı Cumhurbaşkanı Kararı ile 7326 sayılı Kanunun 2.,3.,4.,5.,6.,7. ve 8. maddeleri ile 10. maddesinden (altıncı ve yedinci fıkraları hariç) yararlanmak için öngörülen ve 31.08.2021 tarihinde sona erecek olan başvuru, bildirim ve beyan süreleri ile bu başvuru, bildirim ve beyana ilişkin ilk taksit ödeme süreleri ve 10. maddenin dördüncü fıkrasında yer alan başvuru ve ilk taksit ödeme süresi birer ay uzatılmıştır. Buna göre, yapılandırma hükümlerinden yararlanabilmek için 30.09.2021 tarihi bitimine kadar başvuruda bulunulması gerekmektedir.\r\n\r\nBuna göre, KDV mükelleflerinin, 2016, 2017, 2018, 2019 ve 2020 yılları için maddede belirtilen şekilde vergi artırımında bulunmaları ve maddede belirtilen süre ve şekilde ödemeleri hâlinde, artırımda bulundukları dönemler için haklarında, 7326 sayılı Kanunun 5 inci maddesinin üçüncü fıkrasının (e) bendinde hükme bağlanan durumlar hariç, KDV yönünden vergi incelemesi ve tarhiyat yapılmayacaktır.\r\n\r\n7326 sayılı Kanuna göre vergi artırımından yararlanmak isteyen mükellefler nezdinde, artırımda bulundukları yıl veya yılların kapsadığı dönemler itibarıyla KDV yönünden vergi incelemesi ve tarhiyat yapılmayacaktır.\r\n\r\nAncak;\r\n\r\n-Artırımda bulunulan yılları izleyen dönemlerde yapılacak vergi incelemelerine ilişkin olarak artırımda bulunulan dönemler için “Sonraki Dönemlere Devreden KDV” yönünden vergi incelemesi yapılabilecektir. Bu incelemelerde artırımda bulunulan dönemler için tarhiyat önerilemeyecek, elde edilen bulgular artırımda bulunulmayan dönemlerdeki tarhiyatlar için kullanılabilecektir.\r\n\r\n-Artırımda bulunulan dönemler için iade hakkı doğuran işlemlerden ya da ihraç kaydıyla teslimlerden doğan iade ve terkin taleplerine ilişkin olarak (iade ve terkinin doğruluğunu teminen doğrudan veya dolaylı olarak mal ve hizmet temin edilen mükellefler nezdinde karşıt incelemeler dâhil) vergi incelemesi yapılabilecektir. İnceleme sonunda artırımda bulunulan dönemler için terkin ve iade işlemleri ile sınırlı olmak üzere tarhiyat yapılabilecektir.\r\n\r\nBuna göre, KDV artırımında bulunulan yıllarla ilgili olarak mükellefler hakkında, sonraki dönemlere devreden indirilebilir KDV ve ihraç kaydıyla teslimlerden veya iade hakkı doğuran işlemlerden doğan terkin ve iade işlemleri ile sınırlı olmak üzere, 7326 sayılı Kanunun 5 inci maddesinin yedinci fıkrasında düzenlenen artırımda bulunan mükellefler hakkında başlanılan vergi incelemeleri ve takdir işlemlerinin 2/8/2021 tarihine kadar sonuçlandırılması şartı aranmaksızın, inceleme ve tarhiyat yapılabilecektir.\r\n\r\nBununla birlikte, sonraki dönemlere devreden katma değer vergisi yönünden yapılan incelemelerde artırım talebinde bulunulan dönemler için tarhiyat önerilmeyecek, bu kapsamda vergi dairelerine intikal eden raporlarda tarhiyat önerilmiş olması halinde bu tutarlar dikkate alınmayacaktır.\r\n\r\nÖzetle, mükelleflerin KDV artırımında bulunmuş olmaları, artırımda bulunulan dönemler için “Sonraki Dönemlere Devreden KDV”, iade hakkı doğuran işlemler ya da ihraç kaydıyla teslimlerden doğan iade ve terkin taleplerine ilişkin olarak vergi incelemelerinin yapılmasına mani değildir.\r\n<h2><strong>2.4. Takdir Komisyonlarına Sevk Edilmiş veya Haklarında Vergi İncelemesine Başlanılmış Mükelleflerin Durumu</strong></h2>\r\n7326 sayılı Kanunun 5 inci maddesinin yedinci fıkrası uyarınca, matrah ve vergi artırımı kapsamına giren dönemler için başlatılmış ve henüz sonuçlandırılmamış incelemelerin veya takdir işlemlerinin bulunması, artırıma engel değildir.\r\n\r\nÖte yandan, matrah ve vergi artırımında bulunulması, Kanunun yayımlandığı tarihten önce başlanılmış olan vergi incelemeleri ile takdir işlemlerine engel teşkil etmeyecektir. Bu mükellefler hakkında vergi incelemesi ile takdir işlemlerine göre tarhiyat yapılabilmesi için aşağıda belirtilen hususlara uyulması gerekmektedir.\r\n<ol>\r\n 	<li>a) 7326 sayılı Kanuna göre matrah ve vergi artırımında bulunan mükellefler hakkında, artırımda bulunulan yıllar ve vergi türleri ile ilgili olarak Kanunun yayımı tarihinden önce başlanılmış olan vergi incelemeleri ile takdir işlemlerinin, 2/8/2021 tarihine (bu tarih dâhil) kadar sonuçlandırılması şarttır. Bu süre içerisinde sonuçlandırılamayan vergi incelemeleri ile takdir işlemlerine devam edilmeyecek, bulunduğu safhada bırakılacaktır. Mükellefler sadece artırılan matrahlar üzerinden hesaplanan veya artırılan vergileri ödeyeceklerdir.</li>\r\n</ol>\r\nBir başka anlatımla, Kanunun yayımı tarihinden önce başlanılmış vergi incelemeleri ve takdir işlemlerinin 2/8/2021 tarihine (bu tarih dâhil) kadar tamamlanamaması hâlinde mükelleflerin, başvuru süresinin sonuna kadar (30 Eylül 2021) matrah ve vergi artırımında bulunmuş olmaları şartıyla, 2/8/2021 tarihinden sonra vergi dairesi kayıtlarına intikal eden raporlar ve kararlar üzerine tarhiyat yapılmayacağından, vergi incelemesi ve takdir işlemlerine devam edilmeyecektir.\r\n<ol>\r\n 	<li>b) Kanunun yayımı tarihinden önce başlanılmış söz konusu vergi incelemeleri ile takdir işlemlerinin (a) bölümünde belirtilen sürede sonuçlandırılması ve tarhiyata konu matrah veya vergi farkı tespit edilmesi hâlinde;</li>\r\n</ol>\r\n- Mükellef, inceleme raporları ile takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettiği tarihten önce matrah ve vergi artırımında bulunmuş ise inceleme ve takdir sonucu bulunan matrah veya vergi farkı ile mükelleflerin Kanunun 5 inci maddesi hükümlerine göre artırdıkları matrahlar birlikte değerlendirilir. Bu değerlendirme sonucu mükellefin ilgili yıllarda artırılan matrah veya vergi tutarlarının, vergi incelemeleri veya takdir komisyonu kararlarına göre o yıl için belirlenen matrah veya vergi farkından fazla veya bu tutar kadar olması durumunda mükellef hakkında ayrıca vergi incelemeleri ve takdir komisyonu kararlarına göre vergi tarhiyatı yapılmaz ve ceza uygulanmaz.\r\n\r\n- Vergi incelemeleri ve takdir sonucu belirlenen tarhiyata konu matrah veya vergi farkının, mükellefin ilgili yıl için artırdığı matrah veya vergi tutarından fazla olması hâlinde, aradaki fark tutar kadar matrah veya vergi farkı üzerinden mükellef hakkında gerekli vergi tarhiyatı yapılacak ve ceza uygulanacaktır. Ancak mükellef, bu fark tutar üzerinden tarh edilen vergiler ile uygulanan gecikme faizi ve cezalar için Kanunun 4 üncü maddesi hükmünden yararlanarak ödemede bulunabilecektir.\r\n\r\n- KDV uygulaması bakımından vergi inceleme raporuna veya takdir komisyonu kararına göre tarh edilmesi gereken vergiden, artırım nedeniyle ödenecek tutarlar düşülerek işlem yapılacaktır.\r\n<ol>\r\n 	<li>c) Kanunun yayımı tarihinden önce haklarında vergi incelemesi ve takdir işlemlerine başlanılmış mükellefler, 2/8/2021 tarihinden önce matrah ve vergi artırımında bulunmuş olmakla birlikte artırım, vergi inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettiği tarihten sonra yapılmış ise yukarıda (b) bölümünde yapılan açıklamalar çerçevesinde mahsup imkanından yararlanamayacaklar, ancak söz konusu inceleme raporları ile takdir komisyonu kararlarına istinaden yapılan tarhiyatlar için bu Kanunun 4 üncü maddesi hükmünden faydalanabileceklerdir.</li>\r\n</ol>\r\nç) Kanuna göre matrah ve vergi artırımında bulunan mükelleflerin, yıllık gelir veya kurumlar vergisine mahsuben daha önce ödemiş oldukları vergilerin iadesi konusundaki başvuruları, ilgili kanun hükümleri ve genel tebliğ esasları çerçevesinde sonuçlandırılacak ancak matrah ve vergi artırımında bulunan mükellefler hakkında iade talebi ile sınırlı olmak üzere vergi incelemesi yapılabilecektir. Bu incelemelerin 2/8/2021 tarihine kadar sonuçlandırılması şartı aranmayacaktır. İnceleme sonucuna göre mükellefin iade talebi yerine getirilecek veya reddedilecektir. İade talebinin reddi hâlinde söz konusu vergiler teminat karşılığı veya teminat alınmadan daha önce iade edilmiş ise gerekli vergi tarhiyatı yapılacak ve ceza kesilecektir.\r\n\r\nTeminat karşılığı veya teminat alınmaksızın yapılan iadeler ile ilgili inceleme raporunda, tespit edilen matrah ve vergi farkı nedeniyle talep edilen iadeyi aşan bir vergi farkı bulunması hâlinde; iadesi talep edilen tutarı aşan kısım için tarhiyat yapılabilmesi, incelemenin 2/8/2021 tarihine kadar sonuçlandırılmasına bağlıdır. Bu takdirde de mükellefin matrah ve vergi artırımının dikkate alınacağı tabiidir. Ancak, iade tutarı ile ilgili olarak incelemenin 2/8/2021 tarihine kadar sonuçlandırılması şartı aranılmadığından, iade tutarı ile sınırlı olmak üzere inceleme devam edebilecek ve yukarıda açıklandığı şekilde işlem yapılacaktır. Dolayısıyla, matrah ve vergi artırımında bulunan mükelleflerin yıllık gelir ve kurumlar vergisine mahsuben daha önce ödemiş oldukları vergilerin iadesine yönelik incelemeler nedeniyle 2/8/2021 tarihinden sonra düzenlenecek raporlarda, iade tutarını aşan bir tarhiyat önerilmeyecektir.\r\n\r\nKanunun KDV artırımına ilişkin hükümleri gereğince, bu açıklamaların KDV uygulaması bakımından da geçerli olacağı tabiidir.\r\n<ol>\r\n 	<li>d) Kanunun 5 inci maddesinin yedinci fıkrasında, katma değer vergisi artırımında bulunulan yıllarla ilgili olarak mükellefler hakkında sonraki dönemlere devreden indirilebilir katma değer vergileri ve ihraç kaydıyla teslimlerden veya iade hakkı doğuran işlemlerden doğan tecil-terkin ve iade işlemleri ile sınırlı olmak üzere 2/8/2021 tarihine kadar inceleme şartı aranmaksızın bu Tebliğin (V/D-6) bölümündeki açıklamalar çerçevesinde inceleme ve tarhiyat yapılabilecektir. Ayrıca, Katma Değer Vergisi Genel Uygulama Tebliği kapsamında haklarında özel esaslar uygulanan mükelleflerin genel esaslara geçme taleplerine yönelik inceleme yapılması mümkün olmakla birlikte, bu incelemeler sonucunda artırımda bulunulan yıllarla ilgili tarhiyat yapılamayacaktır.</li>\r\n 	<li>e) Kanunun matrah ve vergi artırımına ilişkin hükümlerinden yararlanmak için mükelleflerce 30 Eylül 2021 tarihine kadar (bu tarih dâhil) başvuruda bulunulabileceğinden, mükelleflerin bu tarihe kadar matrah ve vergi artırımında bulunması ve tahakkuk eden verginin Kanunun 5 inci maddesinde belirtilen süre ve şekilde ödenmesi hâlinde, artırımda bulunulan yıllar ve vergi türleri ile ilgili olarak Kanunun yayımı tarihinden sonra başlanılan vergi incelemeleri ve takdir işlemlerine (Kanunun 5 inci maddesinin dokuzuncu ve onüçüncü fıkralarında belirtilen hallerin mevcudiyeti hali hariç) devam edilmeyeceği tabiidir.</li>\r\n</ol>\r\n&nbsp;\r\n<h1><strong>3.ÖRNEK UYGULAMA</strong></h1>\r\nBakırköy Vergi Dairesi Müdürlüğü’ nün 1111111111 vergi kimlik numaralı mükellefi Bay (A)’ nın 2016, 2017 ve 2018 yılları hakkında aşağıda yer alan vergi türleri yönünden devam eden incelemeleri bulunmakta olup, söz konusu incelemeler 2021/Eylül dönemi itibariyle devam etmektedir.\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td width=\"170\"><strong>Yıllar</strong></td>\r\n<td width=\"217\"><strong> İncelenen Vergi Türleri</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2016</strong></td>\r\n<td width=\"217\">Gelir Vergisi\r\n\r\nKatma Değer Vergisi</td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2017</strong></td>\r\n<td width=\"217\">Katma Değer Vergisi</td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2018</strong></td>\r\n<td width=\"217\">Gelir Vergisi\r\n\r\nKatma Değer Vergisi</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\nBay (A) 2016, 2017 ve 2018 yılları için aşağıdaki vergi türlerinde matrah artırımında bulunmuş olsun.\r\n\r\n&nbsp;\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td width=\"170\"><strong>Yıllar</strong></td>\r\n<td width=\"217\"><strong>Vergi Türü</strong></td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2016</strong></td>\r\n<td width=\"217\">Gelir Vergisi\r\n\r\nKatma Değer Vergisi\r\n\r\nGelir Stopaj</td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2017</strong></td>\r\n<td width=\"217\">Gelir Vergisi\r\n\r\nKatma Değer Vergisi</td>\r\n</tr>\r\n<tr>\r\n<td width=\"170\"><strong>2018</strong></td>\r\n<td width=\"217\">Gelir Vergisi</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\nBuna göre Bay (A), 2016 yılında her ne kadar Gelir Vergisi ve Katma Değer Vergisi yönünden incelense de söz konusu vergi türleri yönünden matrah artırımında bulunduğu için ve hakkında yapılan inceleme de 02.08.2021 tarihine bitirilmediği için mükellef hakkında vergi incelemesi devam etmeyecektir. (matrah/vergi artırımda bulunulan vergilerle sınırlı olarak).\r\n\r\nBay (A), 2017 yılında Katma Değer Vergisi yönünden incelenmekte olup, Gelir Vergisi ve Katma Değer Vergisi yönünden matrah artırımında bulunmuştur. Buna göre Bay (A),  söz konusu vergi türü yönünden matrah artırımında bulunduğu için ve hakkında yapılan inceleme de 02.08.2021 tarihine bitirilmediği için hakkında vergi incelemesi devam etmeyecektir. (matrah/vergi artırımda bulunulan vergilerle sınırlı olarak).\r\n\r\nBay (A), 2018 yılında Gelir Vergisi ve Katma Değer Vergisi yönünden incelenmekte olup, sadece Gelir Vergisi yönünden matrah artırımında bulunmuştur. Buna göre Bay (A),  sadece Gelir Vergisi yönünden matrah artırımında bulunduğu için gelir yönünden vergi incelemesi ve tarhiyat yapılmayacaktır. Ancak Katma Değer Vergisi yönünden incelenmeye devam edilecektir.\r\n<h1><strong>4.SONUÇ</strong></h1>\r\n7326 sayılı kanunla mükelleflere 2016, 2017, 2018, 2019 ve 2020 takvim yılları için matrah ve vergi artırımından yararlanabilme imkânı getirilmiştir. Buna göre, 7326 sayılı Kanun kapsamında matrah ve vergi artırımında bulunulması durumunda, matrah ve vergi artırımında bulunulan yıllar için gelir veya kurumlar vergisi yönünden vergi incelemesi ve tarhiyat yapılmayacaktır. Yine tevkifata tabi herhangi bir ödeme türü için artırımda bulunulması ve artırılan vergilerin belirtilen süre ve şekilde ödenmesi durumunda, vergi artırımında bulunulan ödeme türüne ilişkin olarak artırımda bulunulan yıl için gelir (stopaj) ve kurumlar (stopaj) vergisi yönünden vergi incelemesine ve tarhiyata muhatap olunmayacaktır.\r\n\r\n7326 sayılı Kanunun 5 inci maddesinin üçüncü fıkrasında, 2016, 2017, 2018, 2019 ve 2020 yıllarına ilişkin olarak maddede belirtildiği şekilde belirlenecek katma değer vergisini, vergi artırımı olarak, 30/9/2021 tarihine (bu tarih dâhil) kadar beyan eden ve aynı maddede belirtilen süre ve şekilde ödeyen mükellefler nezdinde, söz konusu vergiyi ödedikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi (KDV) incelemesi ve tarhiyatı yapılmayacağı hükme bağlanmıştır. Buna göre, KDV mükelleflerinin, 2016, 2017, 2018, 2019 ve 2020 yılları için maddede belirtilen şekilde vergi artırımında bulunmaları ve maddede belirtilen süre ve şekilde ödemeleri hâlinde, artırımda bulundukları dönemler için haklarında, 7326 sayılı Kanunun 5 inci maddesinin üçüncü fıkrasının (e) bendinde hükme bağlanan durumlar hariç, KDV yönünden vergi incelemesi ve tarhiyat yapılmayacaktır.\r\n\r\nÖte yandan 7326 sayılı Kanunun 5 inci maddesinin yedinci fıkrası uyarınca, matrah ve vergi artırımı kapsamına giren dönemler için başlatılmış ve henüz sonuçlandırılmamış incelemelerin veya takdir işlemlerinin bulunması, artırıma engel değildir.\r\n\r\n7326 sayılı Kanuna göre matrah ve vergi artırımında bulunan mükellefler hakkında, artırımda bulunulan yıllar ve vergi türleri ile ilgili olarak Kanunun yayımı tarihinden önce başlanılmış olan vergi incelemeleri ile takdir işlemlerinin, 2/8/2021 tarihine (bu tarih dâhil) kadar sonuçlandırılması şarttır. Bu süre içerisinde sonuçlandırılamayan vergi incelemeleri ile takdir işlemlerine devam edilmeyecek, bulunduğu safhada bırakılacaktır. Mükellefler sadece artırılan matrahlar üzerinden hesaplanan veya artırılan vergileri ödeyeceklerdir.\r\n\r\nBir başka anlatımla, Kanunun yayımı tarihinden önce başlanılmış vergi incelemeleri ve takdir işlemlerinin 2/8/2021 tarihine (bu tarih dâhil) kadar tamamlanamaması hâlinde mükelleflerin, başvuru süresinin sonuna kadar (30 Eylül 2021) matrah ve vergi artırımında bulunmuş olmaları şartıyla, 2/8/2021 tarihinden sonra vergi dairesi kayıtlarına intikal eden raporlar ve kararlar üzerine tarhiyat yapılmayacağından, vergi incelemesi ve takdir işlemlerine devam edilmeyecektir.\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n7326 Sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun.\r\n\r\n1 Seri No’ lu Bazı Alacakların Yeniden Yapılandırılmasına İlişkin 7326 Sayılı Kanun Genel Tebliği.\r\n\r\n<strong> </strong>','VERGİ BARIŞI KAPSAMINDA MATRAH ARTIRIMI VE VERGİ İNCELEME SÜRECİNE ETKİSİ','','publish','closed','open','','vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi','','','2021-10-12 20:28:20','2021-10-12 17:28:20','',0,'http://www.davavergi.com/?p=802',0,'post','',0),
(803,1,'2021-10-12 20:21:14','2021-10-12 17:21:14','vi','vi','vi','inherit','closed','closed','','vi','','','2025-01-09 14:12:29','2025-01-09 11:12:29','',802,'http://www.davavergi.com/wp-content/uploads/2021/10/vi.jpg',0,'attachment','image/jpeg',0),
(807,1,'2021-10-26 15:36:51','2021-10-26 12:36:51','vergiusulkanunu','vergiusulkanunu','vergiusulkanunu','inherit','closed','closed','','vergiusulkanunu','','','2025-01-09 14:12:36','2025-01-09 11:12:36','',806,'http://www.davavergi.com/wp-content/uploads/2021/10/vergiusulkanunu.jpg',0,'attachment','image/jpeg',0),
(809,1,'2021-10-26 15:39:39','2021-10-26 12:39:39','<h1><strong>GİRİŞ</strong></h1>\r\n<strong>         </strong>Bilindiği gibi vergi daireleri kayıtdışı faaliyetlerle mücadele etmektedir. Bu faaliyetlerde bulunanların tespiti halinde resen mükellefiyet tesis edilerek vergisel ödevlerin yerine getirilmesi istenilmektedir. Ancak, son zamanlarda vergi mükellefi olmak isteyen bazı kişilerin bu talepleri vergi dairelerince reddedilmekte ve faaliyette bulunmalarına izin verilmemektedir.\r\n\r\nGünümüzdeki vergi ihtilaflarının büyük kısmını sahte faturadan kaynaklı ihtilaflar oluşturmaktadır. Gerek vergi incelemelerinde gerekse Vergi Mahkemelerinde görülen davalarda “sahte fatura” konusu büyük bir sorun olarak durmaktadır.\r\n\r\nSahte fatura düzenlemelerinin önüne geçilebilmek amacıyla getirilen uygulamalardan bir tanesi de, 213 sayılı Vergi Usul Kanunun 153/A maddesi uygulamasıdır.\r\n\r\n&nbsp;\r\n<h1><strong>SAHTE BELGE VEYA NAYLON FATURA</strong></h1>\r\nVergi Usul Kanunun 359. maddesinde, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belge olarak tanımlanmıştır.\r\n\r\nBu tanımdan, gerçek durumu olduğu gibi yansıtmayan belgelerin sahte fatura olarak değerlendirileceğini anlamak gerekmektedir. Sahte fatura, mükellefler arasında “naylon fatura” olarakta adlandırılmaktadır.\r\n\r\nBir faturanın idari anlamda sahte fatura olarak nitelendirilebilmesi için vergi inceleme yetkisine sahip kişilerce düzenlenmiş vergi tekniği raporu bulunması gerekir. Ayrıca, hukuki anlamda sahte fatura kabulü için ise vergi yargısı sonucunda Vergi Mahkemelerince bu faturaların sahte olduğuna dair gerekçeli karar verilmiş olması gerekmektedir.\r\n\r\n&nbsp;\r\n<h1><strong>SAHTE FATURA DÜZENLEYEN ŞİRKETİN ÖNCEKİ ORTAKLARININ DURUMU</strong></h1>\r\nŞirketler tüzel kişilikleri nedeniyle yapmış oldukları faaliyetlerden sorumlulukları bulunmaktadır. Vergi yasaları uyarınca ise örneğin limitet şirketlerde devreden ve devralan şirket ortaklarının müteselsil vergisel sorumlulukları bulunmaktadır.\r\n\r\nKonuyu bir örnekle açıklamaya çalışalım: 2020 yılında vergi incelemesine alınan bir şirketin 2019,2018 ve 2017 dönemleri hesapları incelenmiştir. Yapılan vergi incelemesi üzerine bu şirketin 2018 ve 2019 dönemlerinde düzenlediği faturaların sahte olduğu sonucuna varılmış ve şirkete 2021 yılında cezalı tarhıyat yapılmıştır. 2018 yılında şirket ortağı AA, 2019 ve devam eden yıllarda şirket ortağı ve yasal temsilcisi BA’dır.\r\n\r\nBu örnekte 2021 yılında yapılan cezalı tarhıyatın şirket tüzel kişiliğine tebliği üzerine şirket yetkilisi tarafından dava açılmaması halinde borçlar kesinleşecek ve idari yargı anlamında itiraz yollarının süresi geçecektir.\r\n\r\nPeki böyle bir durumda, 2018 yılında şirket ortağı olan AA’yı nasıl bir sonuç beklemektedir. AA, ihbarnamelerin tebliği zamanında şirket yetkilisi olmadığı için borca karşı Vergi Mahkemesi nezdinde dava açma hakkı yoktur. Borçların kesinleşmesi ve şirketten takip ve tahsil edilememesi durumunda ise şirket ortağı olarak borçlarla muhatap olacaktır. Burada hak arama hürriyeti açısından ciddi bir sorun olduğu ortadadır.\r\n\r\nSorunlardan bir tanesi de, AA’nın yeni bir mükellefiyet tesis ettirmek istediğinde ortaya çıkacaktır. Zira eski ortak sıfatıyla tüzel kişilik hakkındaki sahte fatura düzenleme suçlaması nedeniyle yeni mükellefiyet tesis edilmek istendiğinde yıllar önceki bu olay nedeniyle vergi dairesince mükellefiyet kaydı açılmayacaktır.\r\n<h1><strong>VUK 153/A</strong></h1>\r\n213 sayılı Vergi Usul Kanununda 2013 yılında yapılan düzenlenme ile sahte belge düzenleme nedeniyle mükellefiyet kaydı silinenlere yeniden işe başlamaları durumunda diğer mükelleflerden farklı şekilde “teminat uygulaması” getirilmiştir.\r\n\r\nSahte belge düzenleme ve kullanma fiili ağır vergisel ve cezai müeyyidelere rağmen halen önlenemeyen bir durumdur. Teminat uygulamasının temel amacı da sahte belge düzenlemenin önüne geçilmesidir.\r\n\r\n<strong>         </strong>\r\n<h1><strong>MEVZUAT</strong></h1>\r\n213 sayılı Vergi Usul Kanunun 153/A maddesinin birinci fıkrasında;\r\n\r\n“Başkaca bir ticari, zirai ve mesleki faaliyeti olmadığı halde <strong>münhasıran sahte belge düzenlemek amacıyla mükellefiyet</strong> tesis ettirdiğinin vergi incelemesine yetkili olanlarca düzenlenen rapor ile tespit edilmesi ve mükellefiyet kaydının devamına gerek görülmediğinin raporda belirtilmesi üzerine işi bırakmış addolunan ve mükellefiyet kayıtları vergi dairesince terkin edilenlerden, serbest meslek erbabının, şahıs işletmelerinde işletme sahibinin, adi ortaklıklarda ortaklardan her birinin, ticaret şirketlerinde; şirketin, kanuni temsilcilerinin, yönetim kurulu üyelerinin, şirket sermayesinin asgari % 10\'una sahip olan gerçek veya tüzel kişilerin ya da bunların asgari % 10 ortağı olduğu veya yönetiminde bulundukları teşebbüslerin, tüzel kişiliği olmayan teşekküllerde bunları idare edenlerin veya düzenlenen raporda fiillerin işlenmesinde bilfiil bulundukları tespit edilenlerin işe başlama bildiriminin alınması halinde, bunlar adına mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyeti terkin edilenlerin <strong>tüm vergi borçlarının ödenmiş</strong> ve 6183 sayılı Kanunun 10 uncu maddesinin birinci fıkrasının (1), (2) ve (3) numaralı bentlerinde sayılan nev\'iden 75.000  Türk Lirasından (490 Sıra No.lu V.U.K Genel Tebliği ile 1.1.2018\'dan itibaren 100.000 -TL) ve düzenlenmiş olan sahte belgelerde yer alan toplam tutarın <strong>% 10\'undan az olmamak üzere teminat</strong> verilmiş olması şarttır.” Hükmü yer almaktadır.\r\n\r\n478 sıra nolu Vergi Usul Kanunu Genel Tebliğinde uygulamaya ilişkin bir takım açıklamalara yer verilmiştir.\r\n<h1><strong>TEMİNAT UYGULAMASININ KAPSAMI</strong></h1>\r\nYapılan yasal düzenleme uyarınca teminat uygulamasının kapsamında şunlar yer almaktadır;\r\n\r\n<strong>1-Mükellefiyet kayıtları re’sen terkin edilen gerçek/tüzel kişiler ve tüzel kişiliği olmayan teşekküller ile bunlarla ilişkili sayılanlar:</strong>\r\n\r\n- Serbest meslek erbabı olması durumunda kendisi,\r\n\r\n- Şahıs işletmesi (193 sayılı Kanun uyarınca elde etmiş oldukları ticari kazançları gerçek veya basit usulde vergilendirilen gerçek kişiler ile zirai kazançları gerçek usulde vergilendirilen çiftçiler tarafından işletilen işletmeler) olması durumunda sahibi,\r\n\r\n- Adi ortaklık olması durumunda ortaklardan her biri,\r\n\r\n- Ticaret şirketi olması durumunda şirketin kendisi, kanuni temsilcileri, yönetim kurulu üyeleri, söz konusu şirketin asgari % 10 ve üzeri hissesine sahip olan gerçek veya tüzel kişiler ya da zikredilen tüm bu kişilerin asgari % 10 ve üzeri hisseye sahip olduğu veya yönetiminde bulundukları teşebbüsler,\r\n\r\n- Tüzel kişiliği olmayan teşekkül olması durumunda bunları idare edenler,\r\n\r\n&nbsp;\r\n\r\n<strong>2-Gerçek ve tüzel kişiler ile tüzel kişiliği olmayan teşekküllerin; mükellefiyeti bulunan adi ortaklık, ticaret şirketi ve tüzel kişiliği olmayan teşekkül ortağı, kanuni temsilcisi veya idarecisi olması, bunları devralması, kısmen veya tamamen bunlara devrolunması hali,</strong>\r\n\r\n<strong>3- Vergi Usul Kanunu 359. Maddesi kapsamında sahte belge düzenleme suçunu işleyenler,</strong>\r\n\r\n<strong>4- Sahte Belge Düzenlenmesine iştirak eden 3568 Sayılı Kanun Kapsamında Faaliyette Bulunan Meslek Mensupları</strong>\r\n\r\n<strong> </strong>\r\n<h1><strong>UYGULAMADA YAŞANAN SORUNLAR </strong></h1>\r\nBir mükellef hakkında sahte belge düzenleme nedeniyle bir belirti olması durumunda vergi incelemesine yetkili olanlar tarafından vergi incelemesi yapılmakta ve olayın niteliğine göre vergi tekniği, vergi suçu ve vergi inceleme raporları düzenlenmektedir. Bu raporların düzenlenmesinden sonra sahte belge düzenlendiği yönünde tespitler yapılmışsa gerekli tarhıyatlar resen yapılmakta ve daha sonra söz konusu mükellefin mükellefiyet kaydı vergi dairesince resen silinmektedir.\r\n\r\nMükelleflerden teminat istenebilmesi için iki temel şartın gerçekleşmesi gerekmektedir. Bunlardan birincisi, sahte belge düzenleme fiilinin işlendiğinin, mükellef nezdinde yürütülen vergi incelemesi neticesinde düzenlenen raporla <strong>tespit</strong> edilmiş olması; ikincisi ise tarh edilen vergi ile kesilen cezaların <strong>kesinleşmiş </strong>olmasıdır.\r\n\r\n213 sayılı Kanunun 153/A maddesi kapsamında kesinleşmeden maksat, tarh edilen vergi ile kesilen cezaların idari yargı mercileri(vergi mahkemesi) nezdinde dava konusu yapılmaması veya dava konusu edilmesi neticesinde tüm olağan kanun yollarının tüketilmesiyle uygun bulunmak suretiyle kesinleşmesidir.\r\n\r\n&nbsp;\r\n<h1><strong>DEĞERLENDİRME VE SONUÇ</strong></h1>\r\n<strong>         </strong>Tabi ki, sahte faturayla yeterince mücadele edilmeli ve bu konuda gereken tedbirler alınmalıdır. Sahte belge konusu incelenirken vergi idaresi ile vergi yargısı arasındaki uygulama ve içtihat farklılıklarının da en aza indirilmesi gerekmektedir. Sapla saman birbirinden ayrılmalı her mükellef potansiyel sahte belge düzenleyicisi suçlamasına muhatap yapılmamalıdır. Yukarıda vermiiş olduğumuz örnekte olduğu gibi eski şirket ortağı olan ve yapılan vergisel işlemlerin kendisine tebliğ edilmediği, yasal haklarının kullanılmasına imkan tanınmayan mükelleflerin gerçek ticari faaliyetlerine engel olacak uygulamalara son verilmelidir.\r\n<h3>Av. Ferhat ALP</h3>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','MÜKELLEFİYET KAYDININ VERGİ DAİRESİNCE AÇILMAMASI: VERGİ USUL KANUNU 153/A MADDESİ UYGULAMALARI VE KARŞILAŞILAN SORUNLAR','','publish','closed','open','','mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar','','','2021-10-26 15:42:33','2021-10-26 12:42:33','',0,'http://www.davavergi.com/?p=809',0,'post','',0),
(819,1,'2021-11-16 10:23:13','2021-11-16 07:23:13','<h1><strong>7338 Sayılı “Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanunla İlgili Önemli Düzenlemeler</strong></h1>\r\n<strong> </strong>\r\n\r\n<strong>FIRAT İNSEL</strong>\r\n\r\n<strong>VERGİ MÜFETTİŞİ</strong>\r\n<h1><strong>GİRİŞ</strong></h1>\r\n26/10/2021 tarihli ve 31640 sayılı Resmi Gazete’ de yayımlanan 7338 sayılı Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile 193 sayılı Gelir Vergisi Kanunu, 213 sayılı Vergi Usul Kanunu, 488 sayılı Damga Vergisi Kanunu, 3065 sayılı Katma Değer Vergisi Kanunu, 4760 sayılı Özel Tüketim Vergisi Kanunu, 5411 sayılı Bankacılık Kanunu ile 5520 sayılı Kurumlar Vergisi Kanununda değişiklikler yapılmıştır.\r\n\r\nKısa başlıklar halinde çok sayıda Kanunu ilgilendiren düzenlemeleri özetleyelim\r\n<h2><u>1-Basit Usule Tabi Mükelleflerin Ticari Kazançlarının Vergiden İstisna Tutulması</u></h2>\r\n<ul>\r\n 	<li>Gelir Vergisi Kanunu’na göre kazançları basit usulde tespit olunan mükelleflerin 46 ncı maddeye göre tespit edilen kazançları gelir vergisinden müstesna tutulmuştur.</li>\r\n</ul>\r\n<h2><u>2-Sosyal Medyadan Elde Edilen Kazançlara Getirilen İstisna Hükümleri</u></h2>\r\n<ul>\r\n 	<li>Sosyal içerik üreticileri olarak tanımlanan kişilerin sosyal medya yoluyla elde ettikleri kazançlar ile uygulama geliştiren kişilerin elektronik uygulama paylaşım ve satış platformlarından elde edilen kazançlar gelir vergisinden müstesna tutulmuştur.</li>\r\n 	<li>Söz konusu istisnadan faydalanılabilmek için; Türkiye’de kurulu bankalarda bir hesap açılması ve bu faaliyetlere ilişkin tüm hasılatın münhasıran bu hesap aracılığıyla tahsil edilmesi şarttır.</li>\r\n 	<li>Bankalar, bu kapsamda açılan hesaplara aktarılan hasılat tutarları üzerinden, aktarım tarihi itibariyle %15 oranında gelir vergisi tevkifatı yapmakla yükümlü kılınmıştır. Bahsi geçen hasılat tutarları üzerinden Kanun’un 94 üncü maddesi uyarınca ayrıca tevkifat yapılmayacaktır.</li>\r\n 	<li>Kapsama giren kazançların toplamı Kanun’un 103 üncü maddesinde yazılı tarifenin dördüncü tarifede yer alan tutarı (2021 yılı için 650.000 TL) aşanlar ve ilgili kazançları yukarıdaki şartlara uygun olarak tahsil etmeyenler bu istisnadan faydalanamazlar.</li>\r\n</ul>\r\n<h2><u>3-Çiftçilere Yapılan Destek Ödemelerine Getirilen Vergi İstisnası</u></h2>\r\n<ul>\r\n 	<li>Tarım sektörü ve çiftçilerin desteklenmesi amacıyla kamu kurum ve kuruluşları tarafından yapılan destek ödemeleri gelir vergisinden istisna edilmiştir. Bu gelirler üzerinden gelir vergisi tevkifatı yapılmasına da son verilmiştir. Ayrıca, daha önce yapılan kesintilerin de gerekli koşulların sağlanması halinde iadesi mümkün hale gelmiştir.</li>\r\n</ul>\r\n<h2><u>4-Yıllık Gelir Vergisi Beyannamelerinin Verilme Zamanı</u></h2>\r\n<ul>\r\n 	<li>Geliri sadece basit usulde tespit edilen ticarî kazançlardan ibaret olanlar dahil, tüm yıllık gelir vergisi beyannameleri Mart ayının başından yirmi beşinci günü akşamına kadar beyan edilecektir.</li>\r\n 	<li>Buna ek olarak; yıllık beyanname ile bildirilen gelir üzerinden tahakkuk ettirilen gelir vergisi Mart ve Temmuz aylarında olmak üzere iki eşit taksitle ödenecektir.</li>\r\n</ul>\r\n<h2><u>5-Geçici Vergi Dönemlerinin Yeniden Düzenlenmesi</u></h2>\r\n<ul>\r\n 	<li>Gelir Vergisi Kanunu’nun 120 nci maddesinde yer alan geçici vergi dönemlerinde yapılan değişiklik uyarınca; 4. Geçici Vergi beyanı kaldırılmıştır. Buna göre geçici vergi dönemleri; 01.01.2022 tarihinden itibaren üç dönem (Ocak-Mart, Nisan-Haziran, Temmuz-Eylül) şeklinde uygulanacaktır.</li>\r\n</ul>\r\n<h2><u>6-Vergiye Uyumlu Mükelleflerin Vergi İndirimi Şartlarının Düzenlenmesi</u></h2>\r\n<ul>\r\n 	<li>Vergiye uyumlu mükelleflere vergi indirimini düzenleyen Gelir Vergisi Kanunu’nun mükerrer 121 inci maddesinde yapılan değişiklik uyarınca; kurumlar vergisi beyannamesinin verildiği yıl ve bundan önceki iki yıl içerisinde kesinleşmiş olması koşuluyla vergi beyannamelerindeki vergi türleri itibarıyla ikmalen, re’sen veya idarece yapılmış bir tarhiyat bulunması halinde, kesinleşen tarhiyatların indirimin hesaplanacağı beyannamenin ait olduğu yıl için geçerli olan indirim tutar sınırının (2021 yılı için 1.500.000 TL) %1’ini aşmaması durumunda vergi indiriminden faydalanması mümkün hale gelmiştir.</li>\r\n</ul>\r\n<h2><u>7-Elektronik Ortamda Vergi Dairesi Kurulmasına İlişkin Düzenleme</u></h2>\r\nVergi Usul Kanunu’nun 4 üncü maddesinde yapılan değişiklikle fiziki ortamdan bağımsız olarak elektronik ortamda vergi dairesinin kurulması, vergi dairelerinin diğer vergi dairelerinin şubesi olarak belirlenmesi suretiyle mükelleflere hızlı ve etkin hizmet verilebilmesinin sağlanması, vergi dairesince yapılan işlemlerin elektronik ortamda kurulan vergi daireleri tarafından da yerine getirilmesini temin edecek düzenlemeler yapma konusunda Hazine ve Maliye Bakanlığına yetki verilmektedir.\r\n<h2><u>8-Yurtdışında Bulunanlara Yapılacak Tebligatların Usulüne Yönelik Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Yabancı memleketlerde bulunan Türk vatandaşlarına yapılacak tebligatta; bu kimselere tebliğ olacak evrakların Gelir İdaresi Başkanlığına gönderilmeksizin doğrudan yurtdışı temsilciliklerine gönderilmesine ilişkin düzenleme yapılmıştır.</li>\r\n</ul>\r\n<h2><u>9-Vergi İncelemelerine İlişkin Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun 139 uncu maddesinde yapılan değişiklik uyarınca; vergi incelemeleri uzaktan yapılacaktır. Fakat, mükellefin işyerinde tespit ve çalışma yapılması da mümkündür. Mükellefin talebine istinaden, işyeri müsaitse inceleme işyerinde de yapılabilecektir.</li>\r\n 	<li>İncelemeye tabi olana, vergi incelemesinin konusunu ve incelemeye başlanıldığı hususunu bir yazıyla bildirilecektir. İnceleme başlama tutanağı imzalanmayacaktır.</li>\r\n</ul>\r\n<h2><u>10-Elektronik Olarak Tutulan Defterlerde Tasdike İlişkin Düzenleme</u></h2>\r\n<ul>\r\n 	<li>Elektronik ortamda tutulan defterler için berat alınması veya onay verilmesinin tasdik hükmünde olduğu düzenlenmiştir.</li>\r\n</ul>\r\n<h2><u>11-Gider Pusulasının Düzenlenmesinin Zorunlu Olduğu Hallere İlişkin Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun 234 üncü maddesinde yapılan değişiklikle, bu Kanun kapsamındaki belgeleri düzenleme zorunluluğu bulunmayanlara yaptırılan işler veya onlardan satın alınan mallar (gerçek usulde vergilendirilmeyen çiftçilerden satın alınan mallar hariç) için işi yapana veya malı satana imza ettirilecek gider pusulası düzenlenmelidir.</li>\r\n 	<li>Gider pusulasının malın teslimi veya hizmetin ifasından itibaren yedi gün içinde düzenlenmesi gerekmektedir; bu süre içinde düzenlenmediği hallerde gider pusulası hiç düzenlenmemiş sayılacaktır.</li>\r\n 	<li>Bu kapsamda maddede öngörülen hallerde banka, ödeme kuruluşu ve PTT tarafından düzenlenen belgeler (dekont alındı vb.) ile bu Kanun uygulamasında belge düzenleme yükümlülüğü bulunmayan kamu kurum ve kuruluşlarının tabi oldukları diğer ilgili mevzuat dahilinde düzenledikten belgeler gider pusulası yerine kabul edilmekte ve bu hallerde mükellefler tarafından ayrıca gider pusulası düzenlenmemesi sağlanmaktadır.</li>\r\n</ul>\r\n<h2>12-<u>Alış Bedeli Ölçütünde Düzenleme</u></h2>\r\n<ul>\r\n 	<li>Alış bedeli değerleme ölçüsü olarak Vergi Usul Kanunu’nun 261 nci maddesine eklenmiştir. Ayrıca alış bedeli, bir iktisadi kıymetin satın alma bedeli olarak tanımlanmış olup iktisadi bir kıymetin elde edilmesi ile ilgili diğer giderlerin alış bedeline dâhil değil olmadığı hükme bağlanmıştır.</li>\r\n</ul>\r\n<h2><u>13-Maliyet Bedeli Kapsamına Giren ve Girmeyen Unsurların Düzenlenmesi</u></h2>\r\n<ul>\r\n 	<li>Maliyet bedeli Vergi Usul Kanunu’nun 262 nci maddesinde yapılan düzenleme uyarınca aşağıda sayılan giderler de maliyet bedeline dâhil edilecektir.</li>\r\n</ul>\r\n<ol>\r\n 	<li>a) İktisadi kıymetin iktisap edilmesi veya değerinin artırılması ile doğrudan ilgili; gümrük vergileri, gümrük komisyonları, yükleme, boşaltma, nakliye ve montaj giderleri,</li>\r\n 	<li>b) İktisadi kıymetin iktisap edilmesi veya değerinin artırılması ile doğrudan ilgili; resim ve harçlar, noter, tapu, mahkeme, değer tespiti , danışmanlık, komisyon ve ilan giderleri,</li>\r\n 	<li>c) İktisadi kıymetin finansmanında kullanılan kredilere ait faiz giderleri ve bunlara ilişkin kur farklarının; emtiada emtianın stoklara girdiği tarihe kadar, diğer iktisadi kıymetlerde ise iktisadi kıymetin envantere alındığı hesap döneminin sonuna kadar olan kısmı ile söz konusu kredilere ilişkin giderler (Faiz giderleri ile kur farklarının diğer kısımlarını maliyet bedeline ithal etmekte veya genel giderler arasında göstermekte mükellefler serbesttirler),</li>\r\n</ol>\r\nç) iktisadi kıymetin stoklara veya envantere alındığı tarihe kadarki depolama ve sigorta giderleri,\r\n<ol>\r\n 	<li>d) Gayrimenkullerde mevcut bir binanın satın alınarak yıkılmasından ve arsasının tesviyesinden mütevellit giderler.</li>\r\n</ol>\r\n<ul>\r\n 	<li>Gayrimenkullerle doğrudan ilgili olması şartıyla, bunların envantere alındığı hesap dönemi sonuna kadar alınan hibeler maliyet bedelinden indirilecektir.</li>\r\n 	<li>İktisadi kıymetin (emtia hariç) iktisap edilmesi veya değerinin artırılması ile ilgili olan özel tüketim vergisi, indirilemeyecek katma değer vergisi, banka ve sigorta muameleleri vergisi ile kaynak kullanımını destekleme fonunu maliyet bedeline ithal etmekte veya genel giderler arasında göstermekte mükellefler serbesttirler.</li>\r\n</ul>\r\n<h2>14-<u>Amortisman Süresinde Yapılan Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun 320 inci maddesinde yapılan değişiklik ile (maddenin ikinci fıkrası kapsamında olanlar hariç olmak üzere) işletme aktifine yeni kaydedilecek amortismana tabi iktisadi kıymetler için aktife girme tarihinden itibaren günlük esasa göre amortisman ayrılabilmesi seçimlik bir imkan olarak mükelleflere sunulmuştur. Buna göre, amortisman süresi hesaplanmasında, Hazine ve Maliye Bakanlığınca yıl olarak tespit edilen faydalı ömür süreleri üç yüz altmış beş ile çarpılarak hesaplanacaktır.</li>\r\n 	<li>Bu düzenlemenin yanında mükellefe, Hazine ve Maliye Bakanlığınca tespit edilen faydalı ömür süresinin iki katını ve elli yılı aşmamak, her yıl için aynı nispet uygulanması şartıyla, daha uzun faydalı ömürler dikkate alınarak amortisman sürelerini uzatabilme hususunda serbestlik tanınmaktadır.</li>\r\n</ul>\r\n<h2><u>15-Şüpheli Ticari Alacaklara İlişkin Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun 323 üncü maddesindedüzenlenen Şüpheli Ticari Alacaklar konusunda maddede öngörülen değişiklik ile “yapılan protestoya veya yazı ile bir defadan fazla istenilmesine rağmen borçlu tarafından ödenmemiş bulunan dava ve icra safhasında değmeyecek derecede küçük olan alacaklara ilişkin azami tutar 3.000 Türk Lirası olarak belirlenmiştir. Bunun yanında, şüpheli alacak hükümlerinin işletme hesabı esasına göre defter tutan mükellefler tarafından da uygulanmasına imkan tanınmıştır.</li>\r\n</ul>\r\n<h2><u>16-Yenileme Fonu Kapsamında Yapılan Değişiklikler</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun “Amortismana Tabi Malların Satılması” başlıklı 328 nci maddesinde yapılan değişiklik ile amortismana tabi iktisadi kıymetin satılması halinde, satılan iktisadi kıymetin yenilenmesi veya benzer mahiyetteki bir iktisadi kıymetin iktisabı işin niteliğine göre zorunlu bulunur  veya bu hususta işletmeyi idare edenlerce karar verilmiş ve teşebbüse geçilmiş olursa, oluşan karın satışın yapıldığı tarihi takip eden üç takvim yılının sonuna kadar pasifte geçici bir hesapta tutulabileceği hüküm altına alınmıştır.</li>\r\n 	<li>Pasifte geçici bir hesapta tutulan karın, finansal kiralama yoluyla edinilenler de dahil olmak üzere iktisap edilen bir veya birden fazla kıymetin, kanun hükümlerince ayrılan amortismana mahsup edileceği belirtilerek yeni alınacak iktisadi kıymetlerin sayısında sınır yoktur.</li>\r\n 	<li>Geçici hesapta tutulan tazminatın, tamamen veya kısmen zarar gören iktisadi kıymetin yerine iktisap edilen yeni kıymetlerin amortisman ayrılabilecek tutarından fazla olması durumunda, bu fazlalığın tazminatın alındığı yılı takip eden üçüncü takvim yılının kar ve zarar hesabına ekleneceği hususu hükme bağlanmıştır.</li>\r\n</ul>\r\n<h2><u>17-Vergi Ziyaı ve Usülsüzlükten Dolayı Tekerrür Uygulaması Hakkında Düzenleme</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun 339 uncu maddesinde yapılan değişiklikler uyarınca; vergi ziyaı cezasında cezanın kesinleştiği tarihi izleyen günden itibaren beşinci yılın isabet ettiği takvim yılının sonuna kadar, usulsüzlükte cezanın kesinleştiği tarihi izleyen günden itibaren ikinci yılın isabet ettiği takvim yılının sonuna kadar tekrar ceza kesilmesi durumunda, vergi ziyaı cezası yüzde elli, usulsüzlük cezası yüzde yirmibeş oranında artırılmak suretiyle uygulanacaktır.</li>\r\n 	<li>Artırım tutarı kesinleşen cezadan (kesinleşen birden fazla ceza olması durumunda bunlardan tutar itibarıyla en yükseğinden) fazla olamayacaktır.</li>\r\n 	<li>Beş ve iki yıllık sürelerin hesabında, artırıma esas alınan cezaların kesinleşme tarihi dikkate alınacaktır.</li>\r\n</ul>\r\n<h2><u>18-Pişmanlıkla Beyanname Verilmesine İlişkin Düzenleme</u></h2>\r\n<ul>\r\n 	<li>Vergi Usul Kanunu’nun \"pişmanlık ve ıslah\" başlıklı 371 inci maddesinde yapılan değişiklikle, mükelleflerin vergiye uyumlarının artırılması amacıyla değişiklik yapılarak, devam etmekte olan vergi incelemesinin ilgili olduğu vergi türünden ve takdir komisyonuna sevk edilen olayın ilgili olduğu vergi türünden farklı vergi türü için madde hükmünün uygulanabilmesi temin edilmektedir.</li>\r\n</ul>\r\n<h2><u>19-Usulsüzlük ve Özel Usulsüzlük Cezalarında Tarhiyat Öncesi Uzlaşma Kapmasında Yapılan Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>İhtilafların azaltılması ve vergisel süreçlerde etkinliğin artırılması amacıyla 5.000 Türk Lirasını aşan usulsüzlük ve özel usulsüzlük cezalarına ilişkin olarak uzlaşma talep edilebilmesi ve söz konusu tutarı aşmayan usulsüzlük cezaları için Vergi Usul Kanunu’nun 376 ncı maddesinde yer alan indirim oranının %50 artırımlı olarak uygulanması mümkün hale gelmiştir.</li>\r\n 	<li>Uzlaşmaya konu edilebilecek usulsüzlük ve özel usulsüzlük cezalarının tespitinde cezayı gerektiren fiil bazında kesilecek toplam ceza tutarı dikkate alınacaktır.</li>\r\n</ul>\r\n&nbsp;\r\n<h2><u>20-Yeniden Değerleme Koşulları</u></h2>\r\n<ul>\r\n 	<li>Bu Kanun’la 213 sayılı Kanun’un mükerrer 298 nci maddesine eklenen (C) fıkrası uyarınca yeniden değerleme yapacak mükelleflerin istemeleri halinde ilk kez yeniden değerleme yapacakları hesap döneminden önceki hesap döneminin sonu itibarıyla bilançolarına kayıtlı bulunan taşınmazlar ile amortismana tabi diğer iktisadi kıymetlerini maddede yer alan kapsam, şart ve hükümlere uymak koşuluyla yeniden değerleyebilmelerine imkan sağlanmaktadır.</li>\r\n</ul>\r\n<h2><u>21-Tütün Mamulleri ve Araçlarda Özel Tüketim Vergisi Oranlarında Yapılan Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Özel Tüketim Vergisi Kanunu’nun 12 nci maddesinde yer alan II sayılı listedeki araçlar ve III sayılı listedeki tütün ürünlerine ilişkin oranları ve oranlarla ilişkili özel tüketim vergisi matrahının alt ve üst sınırlarını üç katına artırmaya cumhurbaşkanı yetkilendirilmiştir.</li>\r\n</ul>\r\n<h2><u>22-Bazı Taşıtların GTİP Kodları ve Vergi Oranları Konusunda Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>ÖTV Kanunu ekinde yer alan (II) sayılı listede yapılan değişiklikle; ATV (All Terrain Vehicle/her 10rli arazide kullanılan araç) ve UTV (Uility Task Vehicle/çok amaçlı hizmet aracı) isimli araç tipleri, fiziksel ve teknik özelliklerine göre gümrük tarife cetvelinin 87.01. 87.03 ve 87.04 tarife pozisyonlarında yer alan ve farklı GTIP numaralarında beyan edilen söz konusu taşıtların, 4760 sayılı Kanun’un kapsamı dışına çıkarılmasının önüne geçilerek aynı orandan vergilendirilmeleri sağlanmaktadır.</li>\r\n 	<li>Ayrıca madde ile, 87.03 GTİP numarası altında motor silindir hacmine ve özel tüketim vergisi matrahına göre farklı oranlarda vergilendirilen motorlu karavanlarda vergilendirmeye esas tek bir oran belirlenmiştir.</li>\r\n</ul>\r\n<h2><u>23-Nakdi Sermaye Artışı Uygulamasındaki Düzenlemeler</u></h2>\r\n<ul>\r\n 	<li>Kurumlar Vergisi Kanunu’nun 10 uncu maddesinin birinci fıkrasının (ı)bendinde  yapılan değişiklik ile nakdi sermaye artışlarının yurtdışından getirilen nakitle karşılanan kısmı için nakdi sermaye faiz indirimi oranı %75 olarak düzenlenmiştir.</li>\r\n</ul>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAK:</strong>\r\n\r\n<strong>-7338 Sayılı VERGİ USUL KANUNU İLE BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASINA DAİR KANUN</strong>','VERGİ KANUNLARINDA YAPILAN SON DÜZENLEMELERLE NELER DEĞİŞTİ?','','publish','closed','open','','vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti','','','2021-11-16 10:23:13','2021-11-16 07:23:13','',0,'http://www.davavergi.com/?p=819',0,'post','',0),
(813,1,'2021-11-02 02:52:25','2021-11-01 23:52:25','<p style=\"text-align: right;\"><strong>Cihan TEKİN</strong></p>\r\n<p style=\"text-align: right;\">Vergi Müfettiş Yrd.</p>\r\n&nbsp;\r\n<h1><strong>ÖZ</strong></h1>\r\n14 Ekim’de TBMM Genel Kurulu’nda kabul edilerek yasalaşan ve 26.10.2021 tarih ve 31640 sayılı Resmi Gazete’ de yayımlanan, “ 7338 sayılı Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ” ile Vergi Usul Kanunu ile Gelir Vergisi Kanununda birçok değişlik yapılmaktadır. Söz konusu kanun Gelir Vergisi mükellefleri için yeni istisna hükümleri öngörmektedir. Bunlardan biri ‘’ Sosyal İçerik Üreticiliği İle Mobil Cihazlar İçin Uygulama Geliştiriciliğinde Kazanç İstisnası ‘’ dır.\r\n<h1><strong>GİRİŞ</strong></h1>\r\nİçerik üreticiliği sosyal medya platformlarında yazı video ve fotoğraf ilgili çalışmaların tümünün iç kısmıdır. İçerik üreticiliği bir videonun temasını, metinlerini, fotoğraflarını, süresini belirleyen kişidir. Youtube, blog yazarlığı, ve fotoğrafçılık gibi mesleklerin hepsinin arkasında bir içerik yöneticisi (içerik üreticisi) vardır.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]</a>\r\n\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde ilişkin düzenlemeler içermektedir.\r\n\r\nBu makalemizde sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinden elde edilen kazanç istisnası ele alınacaktır.\r\n<h1><strong>SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASI</strong></h1>\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile 193 sayılı Kanuna mükerrer 20 nci maddesinden sonra gelmek üzere aşağıdaki madde eklenmiştir.\r\n\r\n<em>“ Sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde kazanç istisnası:</em>\r\n\r\n<em>Mükerrer Madde 20/B- İnternet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticilerinin bu faaliyetlerinden elde ettikleri kazançlar ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştirenlerin elektronik uygulama paylaşım ve satış platformları üzerinden elde ettikleri kazançlar gelir vergisinden müstesnadır.</em>\r\n\r\n<em>Bu istisnadan faydalanılabilmesi için Türkiye’de kurulu bankalarda bir hesap açılması ve bu faaliyetlere ilişkin tüm hasılatın münhasıran bu hesap aracılığıyla tahsil edilmesi şarttır.</em>\r\n\r\n<em>Bankalar, bu kapsamda açılan hesaplara aktarılan hasılat tutarı üzerinden, aktarım tarihi itibarıyla %15 oranında gelir vergisi tevkifatı yapmak ve Kanunun 98 ve 119uncu maddelerindeki esaslar çerçevesinde beyan edip ödemekle yükümlüdür. Bu tutar üzerinden 94 üncü madde kapsamında ayrıca tevkifat yapılmaz.</em>\r\n\r\n<em>Mükelleflerin birinci fıkra kapsamı dışında başka faaliyetlerinden kaynaklanan kazanç ya da iratlarının bulunması istisnadan faydalanmalarına engel değildir.</em>\r\n\r\n<em>Birinci fıkra kapsamındaki kazançları toplamı 103 üncü maddede yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşanlar ile faaliyete ilişkin tüm gelirlerini ikinci fıkrada belirtilen şartlara göre tahsil etmeyenler bu istisnadan faydalanamazlar. Bu durumda olanların, 94 üncü maddenin birinci fıkrası kapsamında tevkifat yapma yükümlülüğü yoktur.</em>\r\n\r\n<em>İstisnaya ilişkin şartların taşınmadığının tespit edilmesi halinde eksik tahakkuk etmiş olan vergi, vergi ziyaı cezası kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur. ‘’</em>\r\n\r\nBuna göre, internet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticilerinin bu faaliyetlerinden elde ettikleri kazançlar ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştirenlerin elektronik uygulama paylaşım ve satış platformları üzerinden elde ettikleri kazançlar gelir vergisinden istisna olacaktır.\r\n\r\nAncak bunun için mükelleflerin;\r\n<ol>\r\n 	<li>Türkiye’ de kurulu bankalarda bir hesap açılması gerekmektedir.</li>\r\n 	<li>Bu faaliyetlere ilişkin tüm hasılatın münhasıran bu hesap aracılığıyla tahsil edilmesi şarttır.</li>\r\n</ol>\r\nBankalar ise;\r\n<ol>\r\n 	<li>Bu kapsamda açılan hesaplara aktarılan hasılat tutarı üzerinden, aktarım tarihi itibarıyla %15 oranında gelir vergisi tevkifatı yapmak zorundadır.</li>\r\n 	<li>Bankalar, yaptıkları tevkifatları Kanunun 98 ve 119 uncu maddelerindeki esaslar çerçevesinde beyan edip ödemekle yükümlüdür.</li>\r\n</ol>\r\nMükelleflerin sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliği kapsamı dışında başka faaliyetlerinden kaynaklanan kazanç ya da iratlarının bulunması istisnadan faydalanmalarına engel olmayacaktır. Ancak, söz konusu kazançları toplamı 103 üncü maddede yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşanlar ile faaliyete ilişkin tüm gelirlerini ikinci fıkrada belirtilen şartlara göre tahsil etmeyenler bu istisnadan faydalanamayacaktır. Bu durumda olanların, 94 üncü maddenin birinci fıkrası kapsamında tevkifat yapma yükümlülüğü yoktur.\r\n<h1><strong>SONUÇ</strong></h1>\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, 26.10.2021 tarih ve 31640 sayılı Resmi Gazete’ de yayımlanmıştır.  Söz konusu kanunla mükellefler için Gelir Vergisi yönünden yeni istisna hükümleri getirilmiştir. Bu istisnalardan biri de sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinden elde edilen kazanç istisnasıdır. Yapılan düzenlemeyle, internet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticilerinin bu faaliyetlerinden elde ettikleri kazançlar ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştirenlerin elektronik uygulama paylaşım ve satış platformları üzerinden elde ettikleri kazançları da gelir vergisinden istisna edilmiştir. Ancak söz konusu istisnadan yararlanılabilmesi için mükelleflerin Türkiye’ de kurulu bankalarda bir hesap açmaları ve bu faaliyetlere ilişkin tüm hasılatın münhasıran bu hesap aracılığıyla tahsil edilmesi şarttır. Ancak söz konusu kazançları toplamı 103 üncü maddede yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşanlar ile faaliyete ilişkin tüm gelirlerini ikinci fıkrada belirtilen şartlara göre tahsil etmeyenler bu istisnadan faydalanamayacaktır.\r\n\r\nBankalar ise, bu kapsamda açılan hesaplara aktarılan hasılat tutarı üzerinden, aktarım tarihi itibarıyla %15 oranında gelir vergisi tevkifatı yapmak ve yaptıkları tevkifatları Kanunun 98 ve 119 uncu maddelerindeki esaslar çerçevesinde beyan edip ödemekle yükümlüdür.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n193 Sayılı Gelir Vergisi Kanunu.\r\n\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun.\r\n\r\nDat E., ‘’ İçerik Üreticiliği ve Sosyal Medya ‘’, (https://www.inonuguncel.com/icerik-uretimi-ve-sosyal-medya/, Erişim Tarihi: 26.10.2021)\r\n\r\n&nbsp;\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]</a> Emrecan Dat, <em>‘’ İçerik Üreticiliği ve Sosyal Medya ‘’</em>, (<a href=\"https://www.inonuguncel.com/icerik-uretimi-ve-sosyal-medya/\">https://www.inonuguncel.com/icerik-uretimi-ve-sosyal-medya/</a>, Erişim Tarihi: 26.10.2021)','SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASI','','publish','closed','open','','sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi','','','2021-11-02 02:52:25','2021-11-01 23:52:25','',0,'http://www.davavergi.com/?p=813',0,'post','',0),
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(817,1,'2021-11-02 02:51:53','2021-11-01 23:51:53','sosyal-medya-2','sosyal-medya-2','sosyal-medya-2','inherit','closed','closed','','sosyal-medya-2-2','','','2025-01-09 14:12:42','2025-01-09 11:12:42','',813,'http://www.davavergi.com/wp-content/uploads/2021/11/sosyal-medya-2-1.jpg',0,'attachment','image/jpeg',0),
(820,1,'2021-11-16 10:22:37','2021-11-16 07:22:37','vergi-usulu-kanunu','vergi-usulu-kanunu','vergi-usulu-kanunu','inherit','closed','closed','','vergi-usulu-kanunu','','','2025-01-09 14:12:50','2025-01-09 11:12:50','',819,'http://www.davavergi.com/wp-content/uploads/2021/11/vergi-usulu-kanunu.png',0,'attachment','image/png',0),
(823,1,'2021-11-29 09:45:20','2021-11-29 06:45:20','<h1><strong>GİRİŞ</strong></h1>\r\nGelir vergisine tabi olan ticaret ve sanat erbabı, kazancın tespit usulü bakımından ikiye ayrılmaktadır. Basit usulde ticari kazanç, bir hesap dönemi içinde elde edilen hasılat ile giderler ve satılan malların alış bedelleri arasındaki müspet farktır. Basit usule tabi olabilmenin genel <a href=\"https://www.milliyet.com.tr/haberleri/sartlari\">şartları</a> 193 sayılı Gelir Vergisi Kanununun 47’nci, özel şartları ise 48’inci maddesinde belirtilmiştir<strong>.</strong>\r\n\r\n7338 sayılı kanunla 850.000 civarında olan bu mükellef grubunun, bir yıl içinde alış, satış ve iş hasılatı belli büyüklüğün ötesine geçememekte, küçük esnaf olarak ifade edilmektedir. Bu mükellef grubunun kazançlarının istisna edilmesiyle, yıllık beyanname vermemeleri sağlanmakta olup, bu hükümle bağlantılı olarak Kanunun diğer maddelerinde yer alan beyan, vergi hesabı ve verginin ödenmesine işaret eden hükümlerde de değişiklik yapılması öngörülmektedir.\r\n\r\nMakalemizde bu usuldeki mükelleflerin yapılan kanuni değişiklikle son durumlarını irdeleyeceğiz.\r\n<h1><strong>1-BASİT USUL MÜKELLEFLER </strong></h1>\r\nGelir vergisine tabi olan ticaret ve sanat erbabı, kazancın tespit usulü bakımından ikiye ayrılmaktadır.\r\n\r\n Basit usulde gelir vergisine tabi olanlar.\r\n\r\n Gerçek usulde gelir vergisine tabi olanlar.\r\n\r\nBasit usulde ticari kazanç; bir hesap dönemi içinde elde edilen hasılat ile giderler ve satılan malların alış bedelleri arasındaki müspet farktır.\r\n\r\nBasit usulde vergilendirme kapsamında bulunan mükelleflere, gerçek usulde vergilendirilen mükelleflerden farklı bir takım kolaylıklar sağlanmıştır. Basit usulde vergilendirmenin sağladığı kolaylıklar şunlardır:\r\n<ul>\r\n 	<li>Kazancı basit usulde tespit edilen mükellefler tarafından defter tutulmaz,</li>\r\n 	<li>Vergi tevkifatı yapılmaz ve muhtasar ve prim hizmet beyannamesi verilmez,*</li>\r\n 	<li>Geçici vergi beyannamesi verilmez ve geçici vergi ödenmez,</li>\r\n 	<li>Basit usulde vergilendirilen mükelleflerin teslim ve hizmetleri katma değer vergisinden istisnadır,</li>\r\n 	<li>Ticari kazancın tespitinde amortismana tabi iktisadi kıymet alışları ve satışları dikkate alınmaz,</li>\r\n 	<li>Genç girişimcilere ilişkin kazanç istisnasından yararlanabilirler</li>\r\n 	<li>Engellilik indiriminden faydalanabilirler,</li>\r\n 	<li>Vergiye uyumlu mükelleflere sağlanan %5 oranındaki vergi indiriminden yararlanabilirler.</li>\r\n</ul>\r\n<strong>1.1. Basit Usule Tabi Olmanın Şartları</strong>\r\n\r\n<strong>1.1.1. Basit Usule Tabi Olmanın Genel Şartları</strong>\r\n<ol>\r\n 	<li>Kendi işinde bilfiil çalışmak veya bulunmak (işinde yardımcı işçi ve çırak kullanmak, seyahat, hastalık, ihtiyarlık, askerlik, tutukluluk ve hükümlülük gibi zaruri ayrılmalar dolayısıyla geçici olarak bilfiil işinin başında bulunmamak bu şartı bozmaz. Ölüm halinde, iş sahibinin dul eşi veya küçük çocukları namına işe devam olunduğu takdirde, bunların bilfiil işin başında bulunup bulunmamalarına bakılmaz.),</li>\r\n 	<li>İşyeri mülkiyetinin iş sahibine ait olması halinde emsal kira bedeli, kiralanmış olması halinde yıllık kira bedeli toplamı kanunda gösterilen tutarları aşarsa</li>\r\n 	<li>Ticari, zirai veya mesleki faaliyetler dolayısıyla gerçek usulde gelir vergisine tabi olmamak.</li>\r\n</ol>\r\n<strong>1.2. Basit Usulden Yararlanamayacak Olanlar</strong>\r\n<ol>\r\n 	<li>Kollektif şirket ortakları ile komandit şirketlerin komandite ortakları.</li>\r\n 	<li>İkrazat (ödünç para verme) işleriyle uğraşanlar.</li>\r\n 	<li>Sarraflar ile kıymetli maden ve mücevherat alım satımı ile uğraşanlar.</li>\r\n 	<li>Gelir Vergisi Kanununun 94 üncü maddesinin birinci fıkrasında sayılan kişi ve</li>\r\n</ol>\r\nkurumlara karşı inşaat ve onarma işini taahhüt edenler ile bu mükelleflere karşı derece\r\n\r\nderece taahhütte bulunanlar.\r\n<ol start=\"5\">\r\n 	<li>Sigorta prodüktörleri.</li>\r\n 	<li>Her türlü ilan ve reklam işleriyle uğraşanlar veya bu işlere tavassut (aracılık) edenler.</li>\r\n 	<li>Gayrimenkul ve gemi alım satımı ile uğraşanlar.</li>\r\n 	<li>Tavassut (aracılık) işi yapanlar (dayıbaşılar hariç).</li>\r\n 	<li>Maden işletmeleri, taş ve kireç ocakları, kum ve çakıl istihsal yerleri, tuğla ve kiremit harmanları işletenler.</li>\r\n 	<li>Şehirlerarası yük ve yolcu taşımacılığı yapanlar ile treyler, çekici ve benzerlerinin</li>\r\n</ol>\r\nsahip veya işleticileri (Yapısı itibarıyla sürücüsünden başka on dört ve daha aşağı\r\n\r\noturma yeri olan ve insan taşımaya mahsus motorlu kara taşıtları ile yolcu taşıyanlar\r\n\r\nhariç).\r\n<ol start=\"11\">\r\n 	<li>Cumhurbaşkanınca kararlaştırılan iş grupları, sektörler, il ve ilçeler, büyükşehir</li>\r\n</ol>\r\nbelediyeleri dahil olmak üzere il ve ilçelerin belediye sınırları (mücavir alanlar dahil),\r\n\r\nbelediyelerin nüfusları, yöreler itibarıyla veya sabit bir işyerinde faaliyette bulunulup\r\n\r\nbulunulmadığına göre gerçek usulde vergilendirilmesi gerekli görülenler.\r\n<h1><strong>2.7338 Sayılı Kanun Kapsamında Basit Usul Durumu</strong></h1>\r\n7338 sayılı Kanunla Gelir Vergisi Kanununa eklenen 20/A maddesinde, “Bu Kanuna göre kazançları basit usulde tespit olunan mükelleflerin 46 ncı maddeye göre tespit edilen kazançları gelir vergisinden müstesnadır.” denilmiştir.\r\n\r\nBöylece Mart 2021’de kamuoyuna duyurulan Ekonomi Eylem Planındaki Kamu Maliyesi/Vergisel Düzenlemeler başlığı altındaki (1.3.a) numaralı ilk eylem sonuca ulaştırılmıştır.\r\n\r\nDiğer yandan, basit usulde tespit edilen kazançların gelir vergisinden istisna edilmesine bağlı olarak, yıllık beyanname verme ödevi ile adlarına tahakkuk edecek ve ödenecek bir gelir vergisi olmayacağı için, Gelir Vergisi Kanunun;\r\n<ul>\r\n 	<li>89 uncu maddesinin birinci fıkrasının 3 numaralı bendindeki ‘basit usulde vergilendirilen’ ibaresi madde metninden çıkarılmış, 15 numaralı bent ise yürürlükten kaldırılmış,</li>\r\n 	<li>92 nci maddesinin birinci fıkrasında yer alan, “gelirin sadece basit usulde tespit edilen ticarî kazançlardan ibaret olması halinde izleyen yılın Şubat ayının başından yirmi beşinci günü akşamına kadar,” ibaresi madde metninden çıkarılmıştır.</li>\r\n</ul>\r\nDiğer yandan, yukarıda işaret edilen düzenleme bağlamında basit usule tabi mükelleflerin Şubat ve Haziran aylarında bir vergi ödemeleri söz konusu olamayacağı için 117 maddenin birinci fıkrası da  “Yıllık beyanname ile bildirilen gelir üzerinden tahakkuk ettirilen gelir vergisi, Mart ve Temmuz aylarında olmak üzere iki eşit taksitte ödenir.” olarak değiştirilmiştir.\r\n\r\nKanun kapsamdaki kazançların vergiden istisna edilmesinin ilk sebebi, Ekonomi Eylem Planın vergi cephesinde, beklenti ve ihtiyaç boyutu ihmal edilerek, geniş kitlelere dokunan bir düzenlemeye yer verme zorunluğu duyulmasıdır. İkinci neden ise bu zorunluğu karşılamaya dönük yapılacak düzenlemeyi, basit usulden sağlanan gelir vergisi hasılatının bütçe hedeflerinde önemli sapmaya neden olmayacağı yönünde değerlendiren teknik bakış açısıdır.\r\n\r\nİlgili düzenleme ile <a href=\"https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf\">193 sayılı Kanun</a><u>\'un 4</u>7 ve 48\'inci maddelerinde yazılı şartlara haiz olup basit usulde vergilendirilen ve 51\'inci maddede sayılan basit usulden faydalanamayacaklar arasında yer almayan mükelleflerin elde ettikleri kazançları, gelir vergisinden istisna edilmiştir. İstisna kapsamında olan kazançlar için Yıllık Beyanname verilmeyecektir.\r\n\r\nBasit usulde vergilendirilen mükelleflerin 2021 yılında elde ettikleri kazançlar, gelir vergisinden istisna edilmiştir. İlgili mükellefler yıllık gelir vergisi beyannamesi vermeyeceklerdir ve başka gelirleri sebebiyle yıllık beyanname verecek olsalar dahi, bu kazançlarını beyannamelerine dâhil etmeyeceklerdir.\r\n\r\nBasit usule tabi ilgili mükellefler beyanname vermeyecek olsalar dahi <a href=\"https://www.mevzuat.gov.tr/MevzuatMetin/1.4.213.pdf\">VUK</a> hükümlerine göre belge düzenleyecek ve belge alacaklardır.\r\n\r\nİlk olarak basit usulde vergilendirilen mükelleflerin kazançları gelir vergisinden istisna edilmektedir. 850.000 civarında olan bu mükellef grubunun, bir yıl içinde alış, satış ve iş hasılatı belli büyüklüğün ötesine geçememekte, küçük esnaf olarak ifade edilmektedir. Bu mükellef grubunun kazançlarının istisna edilmesiyle, yıllık beyanname vermemeleri sağlanmakta olup, bu hükümle bağlantılı olarak Kanunun diğer maddelerinde yer alan beyan, vergi hesabı ve verginin ödenmesine işaret eden hükümlerde de değişiklik yapılması öngörülmektedir.\r\n\r\nBasit usulde vergilendirilen mükelleflerin ticari kazançlarının, gelir vergisi istisnası kapsamına alınması nedeniyle, söz konusu kazancın vergi tarhına esas alınacağı yönündeki mevcut hüküm madde metninden çıkarılmaktadır\r\n\r\nBasit usulde vergilendirilen mükelleflerin ticari kazançlarının, gelir vergisi istisnası kapsamına alınması ve bu kazançları için yıllık gelir vergisi beyannamesi verilmeyecek olması nedeniyle, gelir vergisi beyannamesinde bildirilecek gelirlerden indirimi öngörülen engellilik indirimi ve yıllık kazanç indirimine ilişkin mevcut hükümler madde metninden çıkarılmaktadır.\r\n\r\nYapılan düzenlemeyle, bir takvim yılında elde edilen gelirlerin Şubat ayının başından yirmibeşinci günü akşamına kadar yıllık gelir vergisi beyannamesi ile beyan edilmesi amaçlanmaktadır. Ayrıca, basit usulde vergilendirilen mükelleflerin ticari kazançlarının gelir vergisi istisnası kapsamına alınması nedeniyle, bu mükelleflerin yıllık gelir vergisi beyannamesi vermelerini düzenleyen hüküm madde metninden çıkarılmaktadır.\r\n<h1><strong>3.Sonuç</strong></h1>\r\nEkonomi Eylem Planı hazırlanmış ve bu kapsamda geliri düşük olan küçük esnafa vergi muafiyeti sağlanacağı; basit usulde vergilendirilen berber, kuaför, tesisatçı, tuhafiyeci, marangoz, kaportacı, lastikçi, tornacı, çay ocağı işleticisi, terzi, tamirci gibi yaklaşık 850 bin küçük esnafın, 31 Aralık 2021 tarihine kadar beyan yükümlülüklerinin kaldırılacağı kamuoyuna açıklanmıştır. 7338 sayılı Kanunla Gelir Vergisi Kanununa eklenen 20/A maddesinde,Bu Kanuna göre kazançları basit usulde tespit olunan mükelleflerin 46 ncı maddeye göre tespit edilen kazançları gelir vergisinden müstesnadır denilerek eylem planı bu kanun kapsamında hayata geçirilmiştir.\r\n\r\n<strong>FIRAT İNSEL</strong>\r\n\r\n<strong>VERGİ MÜFETTİŞİ</strong>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>Kaynakça</strong>\r\n\r\n<strong>.7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun</strong>\r\n\r\n<strong>.213 Sayılı Vergi Usul Kanunu</strong>\r\n\r\n<strong>.193 Sayılı Gelir Vergisi Kanunu</strong>\r\n\r\n<strong>.3065 Sayılı Katma Değer Vergisi Kanunu</strong>\r\n\r\n&nbsp;','BASİT USULE TABİ MÜKELLEFLERİN 7338 SAYILI KANUN BAĞLAMINDA SON DURUMU','','publish','closed','open','','basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu','','','2021-11-29 09:45:20','2021-11-29 06:45:20','',0,'http://www.davavergi.com/?p=823',0,'post','',0),
(824,1,'2021-11-29 09:44:59','2021-11-29 06:44:59','7338-sayili-kanun','7338-sayili-kanun','7338-sayili-kanun','inherit','closed','closed','','7338-sayili-kanun','','','2025-01-09 14:13:00','2025-01-09 11:13:00','',823,'http://www.davavergi.com/wp-content/uploads/2021/11/7338-sayili-kanun.png',0,'attachment','image/png',0),
(827,1,'2021-12-09 10:51:59','2021-12-09 07:51:59','Vergi Usul Kanunu’ na göre fatura; satılan emtia veya yapılan iş karşılığında müşterinin borçlandığı meblağı göstermek üzere emtiayı satan veya işi yapan tüccar tarafından müşteriye verilen ticari bir vesika şeklinde tanımlanmıştır. Mezkur kanunun 359/b. maddesine göre sahte belge, gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge olarak tanımlanmıştır.\r\n<h1><strong>1.GİRİŞ</strong></h1>\r\nSahte belge 213 sayılı Vergi Usul Kanununun 359/b maddesinde <em>“</em><em>Gerçek bir muamele veya durum olmadığı halde, bunlar varmış gibi düzenlenen belge”</em> olarak tanımlanmış olup, söz konusu belgeleri düzenleyenlerin ve kullananların üç yıldan beş yıla kadar hapis cezası ile cezalandırılacağı hüküm altına alınmıştır. Mezkûr maddenin son fıkrasında <em>“Kaçakçılık suçlarını işleyenler hakkında bu maddede yazılı cezaların uygulanması 344 üncü maddede yazılı vergi ziyaı cezasının ayrıca uygulanmasına engel teşkil etmez”</em> denilmektedir.\r\n\r\n213 sayılı Vergi Usul Kanununun 344. maddesinin birinci fıkrasında <em>“341. maddede yazılı hallerde vergi ziyaına sebebiyet verildiği takdirde, mükellef ve sorumlu hakkında ziya uğratılan verginin bir katı tutarında vergi ziyaı cezası kesilir.</em>\r\n\r\n<em>Vergi ziyaına 359. Maddede yazılı fiillerle sebebiyet verilmesi halinde, bu ceza üç kat, bu fiillere iştirak edenlere bir kat uygulanır. ”</em> hükmü yer almaktadır.\r\n\r\nBu makalemizde bilerek ve bilmeyerek sahte belge kullanımı sonuçları itibariyle ele alınmaya çalışılacaktır.\r\n<h1><strong>2.SAHTE BELGE DÜZENLEME VE KULLANMA KAVRAMI</strong></h1>\r\n<h2><strong>2.1. Sahte Belge Düzenleme </strong></h2>\r\n213 Sayılı Vergi Usul Kanunu’nun 229.maddesinde fatura; “ <em>Satılan emtia veya yapılan iş karşılığında müşterinin borçlandığı meblağı göstermek üzere emtiayı satan veya işi yapan tüccar tarafından müşteriye verilen ticari bir vesikadır.</em>” şeklinde tanımlanmıştır.\r\n\r\nMezkur kanunun 359/b. maddesinde ise sahte belge; <em>“Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge ”</em> olarak tanımlanmış olup “<em>Belgelerin asıl ve suretlerinin tamamen veya kısmen sahte olarak düzenlenmesi fiilinin ise kaçakçılık suçu olduğu</em>” hüküm altına alınmıştır.\r\n\r\nSahte veya Muhteviyatı itibariyle yanıltıcı belgeye ilişkin olarak 185 sıra no’lu Gelir Vergisi Genel Tebliği ile 28 No’lu Katma Değer Vergisi Kanunu Genel Tebliğlerinde ise;\r\n\r\n- Bir mal hareketi veya hizmet söz konusu olmadığı halde düzenlenen belgelerin,\r\n\r\n- Belge düzenleme yetkisi olmayanlar tarafından düzenlenen belgelerin,\r\n\r\n- Başkası adına bastırılıp kullanılan belgelerin,\r\n\r\nSahte belge olarak kabul edilmesi gerektiği belirtilmiştir.\r\n\r\nVergi Usul Kanunu’nda yapılan bu tanımlamalara göre faturanın düzenlenmesi için bir emtianın satılmış olması ya da bir hizmetin ifa edilmiş olması gerekmektedir. Dolayısıyla yasal mevzuat açısından bu amaç dışında fatura ve fatura yerine geçen belgeler düzenlenemez, düzenlenmesi halinde bu faturalar ile Vergi Usul Kanunu’nun 232. ve müteakip maddelerinde düzenlenme zorunluluğu getirilen diğer belgeler sahte veya muhteviyatı itibariyle yanıltıcı belge hüviyeti kazanacaktır.\r\n<h2><strong>2.2. Sahte Belge Kullanma </strong></h2>\r\n213 sayılı VUK.’ un 3/B. maddesinde  “vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin esas olduğu “ hüküm altına alınmıştır.\r\n\r\nYine aynı yasanın 229’uncu maddesinde ise faturanın tarifi yapılmış ve “fatura; satılan emtia veya yapılan iş karşılığında müşterinin borçlandığı meblağı göstermek üzere emtiayı satan veya işi yapan tüccar tarafından müşteriye verilen ticari bir vesikadır.” denilmiştir. Bu faturanın asli bir unsurudur. Yani bir faturanın düzenlenmesi için gerçek bir mal teslimi veya hizmet ifasının yapılmış olması gerekmektedir. Eğer ortada gerçek bir mal teslimi veya hizmet ifası yoksa faturanın düzenlenebilmesi için aranan asli unsurda yoktur.\r\n\r\nYukarıda belirtilen asli unsur faturanın düzenlenebilmesine sebep teşkil eder. Ancak bu asli unsurun yanında bir belgeye fatura niteliğini kazandıran şekli unsurlarda gereklidir. Şekli unsurlar yine aynı yasanın 230’ uncu maddesinde belirtilmiş ve faturada en az faturanın düzenlenme tarihi, seri ve sıra numarası, faturayı düzenleyenin adı, varsa ticaret unvanı, iş adresi, bağlı bulunduğu vergi dairesi ve hesap numarası, müşterinin adı, ticaret unvanı, adresi, varsa vergi dairesi ve hesap numarası, malın veya işin nevi, miktarı, fiyatı ve tutarının bulunmasının gerektiği belirtilmiştir<strong>. </strong>Ayrıca 213 sayılı VUK.’un mükerrer 257’inci maddesine göre faturaların anlaşmalı matbaalara bastırılmış veya noter tarafından onaylanmış olması gerekmektedir.\r\n\r\nAncak bir belgede yukarıda sayılan şekli unsurların bulunması o belgeye fatura niteliği kazandırmaz. Bunların yanı sıra bu bilgilerin doğru olması ve gerçeği yansıtması gerekmektedir.\r\n\r\nBu açıklamalara göre asli ve şekli unsurları taşımayan faturalar sahte ve muhteviyatı itibariyle yanıltıcı belge olarak adlandırılmalıdır.\r\n\r\nÖte yandan 3065 sayılı KDV Kanunu; ticari, sınai, zirai ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetlerin Katma Değer Vergisine tabi olduğunu, karşılığını teşkil eden bedelin vergi matrahını oluşturacağını, vergi matrahları üzerinden hesaplanan KDV ’den aynı dönem içindeki alış ve emtia alışları nedeniyle yüklenilen KDV’ nin indirim konusu yapılacağını, indirimden sonra kalan verginin vergi dairesine ödeneceğini, indirilen KDV’ nin fazla olması halinde vergi indiriminin sonraki döneme devredeceğini hüküm altına almıştır.(KDV Kanunu md.1, 20, 29)\r\n\r\nKDV Kanununun 29. maddesi indirim konusu yapılacak KDV’ yi ayrıntılı bir şekilde açıklamıştır. Anılan madde de; kendilerine yapılan teslim ve hizmetler dolayısıyla hesaplanarak düzenlenen fatura ve benzeri vesikalarda gösterilen KDV’ nin indirilebileceği hükmü yer almaktadır. İndirim konusu KDV’ nin nasıl belgelendirilebileceği hususu ise aynı kanunun 34.maddesinde açıklanmıştır. Bu maddede KDV’ nin alış belgelerinde veya gümrük makbuzlarında ayrıca gösterilmek ve bu vesikaların kanuni defterlere kaydedilmek suretiyle indirilebileceğini belirtilmiştir.\r\n\r\nBuna göre, Katma Değer Vergisinin indirim konusu yapılabilmesi için faturaların mutlak surette gerçek mal ve hizmet karşılığı olarak 213 sayılı VUK.’ un 230. ve müteakip maddelerinde belirtilen esaslara uygun olarak düzenlenmesi gerekmektedir.\r\n<h2><strong>2.3. Sahte Belge Düzenleme ve Kullanma Nedenleri</strong></h2>\r\nSahte ve muhteviyatı itibariyle yanıltıcı belge düzenlemenin en önemli nedeni haksız ve zahmetsiz olarak gelir elde etmektir. Bu tür belgeleri düzenleyenler için maliyet, belge basım giderleri ile şirket olarak mükellefiyet tesis ettirilmişse kuruluş giderleridir.\r\n\r\nSahte veya muhteviyatı itibariyle yanıltıcı belge kullanmanın en önemli nedeni de gelir veya kurumlar ile katma değer vergisi yönünden vergi kaçırma amacıdır.\r\n\r\nGelir veya kurumlar vergisi mükellefleri sahte belge kullanmak suretiyle giderlerini arttırıp dönem karını azaltmak yoluna gitmektedirler. Diğer bir neden de gerçekte yapılmış olan ancak vesikası alınmayan harcamaları belgelendirmek içindir. Sahte ve muhteviyatı itibariyle yanıltıcı belge kullanmanın en büyük nedenlerinden birisi de katma değer vergisi ile ilgili olup, bu durum daha çok katma değer vergisi iadesi alabilmek için veya indirim konusu yapılacak katma değer vergisi tutarını yükselterek vergi ödememek şeklinde ortaya çıkmaktadır.\r\n\r\nÖzetle; sahte veya muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma aşağıdaki amaçlara yönelik yapılmaktadır.\r\n\r\n- Giderlerini veya mal ve hizmet alışlarını olduğundan fazla göstermek,\r\n\r\n- Gelir ve satışlarını olduğundan az veya fazla göstermek,\r\n\r\n- Belgelendirilmemiş gelir veya gider kayıtlarını tevsik etmek,\r\n\r\n- Haksız yere katma değer vergisi indiriminde bulunmak veya haksız yere KDV iadesi almak,\r\n\r\nBu itibarla sahte ve muhteviyatı itibariyle yanıltıcı belge düzenleyenler ile kullananlar arasında karşılıklı menfaat ilişkisi bulunmaktadır. Düzenleyen kişiler gelir elde etmekte, yani bu faturaları komisyon karşılığında satmakta, kullananlar ise bu faturalarla maliyet ve giderlerini yükseltmekte, yüklenilmeyen katma değer vergisini indirim konusu yaparak vergi ödememe yoluna gitmektedirler.\r\n<h1><strong>3.SAHTE BELGE KULLANIMINDA BİLEREK VE BİLMEDEN SAHTE BELGE KULLANMA KAVRAMI İLE YAPTIRIMI</strong></h1>\r\nSahte belge 213 sayılı Vergi Usul Kanununun 359/b maddesinde  <em>“</em><em>Gerçek bir muamele veya durum olmadığı halde, bunlar varmış gibi düzenlenen belge …”</em> olarak tanımlanmış olup, söz konusu belgeleri düzenleyenlerin ve kullananların üç yıldan beş yıla kadar hapis cezası ile cezalandırılacağı hüküm altına alınmıştır. Mezkûr maddenin son fıkrasında <em>“Kaçakçılık suçlarını işleyenler hakkında bu maddede yazılı cezaların uygulanması 344 üncü maddede yazılı vergi ziyaı cezasının ayrıca uygulanmasına engel teşkil etmez”</em> denilmektedir.\r\n\r\n213 sayılı Vergi Usul Kanununun 344. maddesinin birinci fıkrasında <em>“341. maddede yazılı hallerde vergi ziyaına sebebiyet verildiği takdirde, mükellef ve sorumlu hakkında ziya uğratılan verginin bir katı tutarında vergi ziyaı cezası kesilir.</em>\r\n\r\n<em>Vergi ziyaına 359. Maddede yazılı fiillerle sebebiyet verilmesi halinde, bu ceza üç kat, bu fiillere iştirak edenlere bir kat uygulanır……. ”</em> hükmü yer almaktadır.\r\n\r\n306 No.lu VUK Genel Tebliğine göre, kaçakçılık suçunun oluşması için sahte belge kullanımında kasıt bulunmalıdır. Yani sahte belgenin bilerek kullanılması durumunda kaçakçılık suçu oluşacaktır.\r\n\r\nBu konu ile ilgili olarak yayımlanan 306 sıra nolu VUK Genel Tebliği’nde özetle; Türk Ceza Kanunu’nun 45’inci maddesine göre, cürümde kastın bulunmaması halinin cezayı kaldıracağı, suçu oluşturan fiilde kastın aranması gerektiği, failin fiilin oluşturduğu suçtan sorumlu tutulabilmesi için suçu oluşturan fiilin bilerek ve isteyerek işlenmiş olması, dolayısıyla da bunun araştırılması gerektiği, gerçekte yapılan bir mal veya hizmet alımı karşılığında mal veya hizmeti sağlayan tarafından kendi belgesi yerine bir başka mükellefin belgesinin verilebildiği, bu gibi durumlarda iş veya hizmetin mahiyetine göre belgeyi alan tarafın bu belgenin mal veya hizmetin sağlandığı mükellefe ait olup olmadığını bilemediği durumlar söz konusu olabildiği, sahte belgeyi kullanan mükellefin bu belgenin satın aldığı mal veya hizmeti sağlayana ait olup olmadığını bilip bilmemesinin önem taşıdığı, şayet kullanıcının belgenin sahte olduğunu bilmesi gerekiyorsa, bir başka deyimle kasıt söz konusu ise burada 359’uncu maddede belirtilen anlamda bir sahte belge kullanımı söz konusu olduğu, aksi takdirde ise suçun manevi unsuru oluşmadığından durumun madde kapsamında değerlendirilmemesi gerektiği açıklanmıştır.\r\n<h1><strong>4.</strong><strong>SONUÇ</strong></h1>\r\nMükelleflerin, giderlerini veya mal ve hizmet alışlarını olduğundan fazla göstermek, belgelendirilmemiş gider kayıtlarını tevsik etmek veya haksız yere katma değer vergisi indiriminde bulunmak veya haksız yere KDV iadesi almak suretiyle sahte veya muhteviyatı itibariyle yanıltıcı belge kullandığı görülmektedir.\r\n\r\n3065 sayılı KDV Kanunu; ticari, sınai, zirai ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetlerin Katma Değer Vergisine tabi olduğunu, karşılığını teşkil eden bedelin vergi matrahını oluşturacağını, vergi matrahları üzerinden hesaplanan KDV’ den aynı dönem içindeki alış ve emtia alışları nedeniyle yüklenilen KDV’ nin indirim konusu yapılacağını, indirimden sonra kalan verginin vergi dairesine ödeneceğini, indirilen KDV’ nin fazla olması halinde vergi indiriminin sonraki döneme devredeceğini hüküm altına almıştır.\r\n\r\nKDV. Kanununun 29. maddesi indirim konusu yapılacak KDV’ yi ayrıntılı bir şekilde açıklamıştır. Anılan madde de; kendilerine yapılan teslim ve hizmetler dolayısıyla hesaplanarak düzenlenen fatura ve benzeri vesikalarda gösterilen KDV’ nin indirilebileceği hükmü yer almaktadır. İndirim konusu KDV’ nin nasıl belgelendirilebileceği hususu ise aynı kanunun 34.maddesinde açıklanmıştır. Bu maddede KDV.’nin alış belgelerinde veya gümrük makbuzlarında ayrıca gösterilmek ve bu vesikaların kanuni defterlere kaydedilmek suretiyle indirilebileceğini belirtilmiştir. Buna göre, Katma Değer Vergisinin indirim konusu yapılabilmesi için faturaların mutlak surette gerçek mal ve hizmet karşılığı olarak 213 sayılı VUK.’ un 230. ve müteakip maddelerinde belirtilen esaslara uygun olarak düzenlenmesi gerekmektedir.\r\n\r\n213 sayılı Vergi Usul Kanununun 359/b maddesinde sahte belgeleri düzenleyenlerin ve kullananların üç yıldan beş yıla kadar hapis cezası ile cezalandırılacağı hüküm altına alınmıştır. Yine mezkûr maddenin son fıkrasında kaçakçılık suçlarını işleyenler hakkında 344 üncü maddede yazılı vergi ziyaı cezasının ayrıca uygulanacağı belirtilmiştir. Öte yandan, 213 sayılı Vergi Usul Kanununun 344. maddesinin birinci fıkrasına göre, 341. maddede yazılı hallerde vergi ziyaına sebebiyet verildiği takdirde, mükellef ve sorumlu hakkında ziya uğratılan verginin bir katı tutarında vergi ziyaı cezası kesilir. Ancak vergi ziyaına 359. maddede yazılı fiillerle sebebiyet verilmesi halinde, bu ceza üç kat, bu fiillere iştirak edenlere bir kat uygulanmaktadır.\r\n\r\nDikkat edilmesi gereken 306 sıra nolu VUK Genel Tebliği’nde belirtildiği üzere sahte belgeyi kullanan mükellefin bu belgenin satın aldığı mal veya hizmeti sağlayana ait olup olmadığını bilip bilmemesinin önem taşıdığı, şayet kullanıcının belgenin sahte olduğunu bilmesi gerekiyorsa, bir başka deyimle kasıt söz konusu ise burada 359’uncu maddede belirtilen anlamda bir sahte belge kullanımı söz konusu olduğu, aksi takdirde ise suçun manevi unsuru oluşmadığından durumun madde kapsamında değerlendirilmemesi gerektiği açıklanmıştır.\r\n\r\n<strong>Cihan TEKİN</strong>\r\n\r\n<strong>Vergi Müfettişi</strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>KAYNAKÇA</strong>\r\n\r\n213 sayılı Vergi Usul Kanunu.\r\n\r\n306 sıra no lu Vergi Usul Kanunu Genel Tebliği.','SAHTE BELGE KULLANMA KAVRAMI VE KAÇAKÇILIK SUÇU YÖNÜNDEN DEĞERLENDİRİLMESİ','','publish','closed','open','','sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi','','','2021-12-09 10:51:59','2021-12-09 07:51:59','',0,'http://www.davavergi.com/?p=827',0,'post','',0),
(828,1,'2021-12-09 10:51:24','2021-12-09 07:51:24','sahtebelge-kullanimi','sahtebelge-kullanimi','sahtebelge-kullanimi','inherit','closed','closed','','modern-presentation','','','2025-01-09 14:13:04','2025-01-09 11:13:04','',827,'http://www.davavergi.com/wp-content/uploads/2021/12/Modern-Presentation.jpg',0,'attachment','image/jpeg',0),
(831,1,'2021-12-28 09:51:33','2021-12-28 06:51:33','<h1>GİRİŞ</h1>\r\n<strong> </strong>\r\n\r\nKamu Kurum ve Kuruluşlarınca yapılan tarımsal destekleme ödemeleri hakkında tevkifat uygulanarak hesaplanan gelir vergisi hususunda ne yazık ki pek çok mükellef olumsuz etkilenmiştir. İdarenin ve yargı mercilerinin uygulamaları nedeniyle pek çok mükellef hatalı vergileri ödemek zorunda kalmıştır. Bu konuda açılan pek çok dava, emsal niteliği taşıyan bir karar ve ardından yasa değişikliğine giden bir süreci başlatmıştır.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h1><strong>VERGİ YARGISI KARARI</strong></h1>\r\n&nbsp;\r\n\r\nDanıştay 3. Dairesi 2021/37 E. 2021/2092 K. Sayılı 20.04.2021 tarihli kararında, yapılan ödemelerin diğer destekleme araçları kapsamında olduğu doğrudan gelir desteği veya alternatif ürün desteği ödemesi kapsamında olmadığından %4 oranında tevkiaf uygulanarak tevkif edilen gelir vergisinde hukuka aykırılık görülmemiştir. Kararı verilmiş ve devamında ilgili davacı kanun yararına temyiz kanun yoluna başvurulmuş ve söz konusu inceleme de özetle şu şekilde karar verilmiştir;\r\n\r\n&nbsp;\r\n\r\nÇiftçilere 2019 üretim yılı içerisinde tarımsal üretimde bulunulan Çiftçi Kayıt Sisteminde kayıtlı tarım arazisi büyüklüğü dikkate alınarak mazot ve gübre desteği ödemesi yapılacağının öngörüldüğü, mevzuatın değerlendirilmesinden, davacıya mazot ve gübre desteği adıyla yapılan ödemenin, 5488 sayılı Tarım Kanunu kapsamında gerçekleştirilen bir gelir transferi niteliği taşıdığı, bu nedenle ödemenin “doğrudan gelir desteği” mahiyetinde olduğu sonucuna varıldığından ve doğrudan gelir desteği ödemeleri 193 sayılı Kanunun 94. maddesinin 11. bendinin “d” alt bendi uyarınca %0 tevkifata tabi olduğu sonucuna varılmıştır.\r\n\r\n&nbsp;\r\n\r\nBu durumda, 193 sayılı Kanun’un 94. maddesinin 1. fıkrasının 11. bendinin\r\n\r\n(d) alt bendinde yer alan ve tevkifat oranı 2009/14592 sayılı Bakanlar Kurulu Kararıyla %0 olarak düzenlenen çiftçilere yapılan doğrudan gelir desteği ödemeleri üzerinden tahakkuk eden ve ödenen gelir (stopaj) vergisinde hukuka uyarlık bulunmadığından ulaştığı aksi yöndeki yargıyı hükme esas alarak davayı reddeden vergi mahkemesi kararının bozulması gerekmiştir.\r\n\r\n&nbsp;\r\n<h1><strong>YENİ YASAL DÜZENLEME</strong></h1>\r\n&nbsp;\r\n\r\nÇiftçilere yapılan doğrudan gelir desteği ve alternatif ürün ödemelerine ilişkin uygulamalar hakkında 26.10.2021 tarihli 31640 sayılı Resmi Gazete de yayınlanan Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun yeni düzenlemeler getirmiştir. Bunlardan ilki tartışma yaratan 1<em>93 sayılı Kanunun 94 üncü maddesinin birinci fıkrasının (11) numaralı bendinin (d) alt bendi yürürlükten kaldırılmıştır.</em>\r\n\r\n<em> </em>\r\n\r\nBir diğeri ise <em>193 sayılı Kanuna mükerrer 20 nci maddesinden sonra gelmek üzere aşağıdaki madde eklenmiştir.</em>\r\n\r\n<em>“Tarımsal destekleme ödemelerinde kazanç istisnası:</em>\r\n\r\n<em>MÜKERRER MADDE 20/C – Kamu kurum ve kuruluşları tarafından yapılan tarımsal destekleme ödemeleri gelir vergisinden müstesnadır.” </em>Bu iki maddeden de açıkça anlaşıldığı üzere tarım faaliyetlerinin desteklenmesi amacıyla yapılan mazot ve gübre desteği gibi ödemeler gelir vergisinden muaf tutulacaktır.\r\n\r\n&nbsp;\r\n\r\nPeki bu değişiklikten önce uygulanan ve tahsil edilen gelir vergileri iade edilecek mi? Bu konuda söz konusu kanun değişlikliği ile çözüme ulaştı şöyle ki;\r\n\r\n&nbsp;\r\n\r\n<u> </u>\r\n\r\n<u> </u>\r\n\r\n193 sayılı Kanuna geçici 91 inci maddesinden sonra gelmek üzere aşağıdaki geçici madde eklenmiştir:\r\n\r\n&nbsp;\r\n\r\n“Bu maddenin yürürlüğe girdiği tarihten önce kamu kurum ve kuruluşları tarafından yapılan tarımsal destek ödemeleri üzerinden tevkif edilerek tahsil edilen gelir vergisi, çiftçilerin düzeltme zamanaşımı süresi içerisinde tarha yetkili vergi dairelerine başvurmaları ve dava açmamaları, açılmış davalardan vazgeçmeleri şartıyla, 213 sayılı Vergi Usul Kanununun düzeltmeye ilişkin hükümleri uyarınca, tahsil tarihinden itibaren aynı Kanunun 112 nci maddesinin (4) numaralı fıkrası hükmüne göre hesaplanacak faizi ile birlikte red ve iade edilir.\r\n\r\nBu madde hükümlerinden yararlanmak üzere vazgeçilen davalarla ilgili olarak daha önce verilmiş ve kanun yolu tüketilmemiş kararlar uyarınca, taraflara tebliğ edilip edilmediğine bakılmaksızın işlem yapılmaz, idarece de açılmış davalar sürdürülmez, faiz, yargılama giderleri ve vekâlet ücretine hükmedilmez, hükmedilmişse ödenmez. Hakkında kesinleşmiş yargı kararı bulunanların iade talepleriyle ilgili olarak bu madde hükmü uygulanmaz.\r\n\r\nBu maddenin uygulanmasına ilişkin usul ve esasları belirlemeye Hazine ve Maliye Bakanlığı yetkilidir.”\r\n\r\n&nbsp;\r\n\r\nGörüldüğü üzere dava açmamak ve açılmış davalardan vazgeçmiş olmak şartı ile düzeltme şikayet yoluna başvurulmasının önü açılmıştır. Düzeltme ve şikayet başvurularının usule uygun ve yasal süre içinde yapılması halinde vergilendirme hatalarının düzeltileceği tahsil edilen vergilerin ise iadesinin yapılacağı belirtilmiştir.\r\n\r\n&nbsp;\r\n\r\nBahsedilen düzenleme ile görüyoruz ki vergi dairelerince yapılan işlemlerde bir vergilendirme hatası mevcuttur. Vergilendirme hatları ve diğer hata türleri ve düzeltme yolları vergi hataları nelerdir başlıklı yazımızda ayrıntılı bir şekilde açıklanmıştır. <a href=\"https://www.davavergi.com/2021/04/25/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/)\">(https://www.davavergi.com/2021/04/25/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/)</a> Bu nedenle bu yazımızda yalnızca konumuzla ilgili olan hata türünü ve buna bağlı düzeltme şikayet yolunu ele alacağız. Mevcut düzenlemede yer alan hata bir vergilendirme hatası olan mevzuda hatadır. VUK madde 118 de yer aldığı üzere\r\n\r\n&nbsp;\r\n\r\n<em>\"Mevzuda hata: Açık olarak vergi mevzuuna girmiyen veya vergiden müstesna bulunan gelir, servet, madde, kıymet, evrak ve işlemler üzerinden vergi istenmesi veya alınmasıdır. \"</em>\r\n\r\n<em> </em>\r\n\r\nBöyle bir hatanın fark edilmesi halinde düzeltilmesi iki şekilde mümkün olur. Şöyle ki; İlki resen düzeltme diğer ise mükelleflerin talebi üzerine düzeltmedir. Mükellefler, hataların düzeltilmesini vergi dairesinden yazılı olarak talep edebilirler. Söz konusu başvuru vergi alacağının doğduğu takvim yılını takip eden yılın başından başlayarak 5 yıl içinde yapılmış olmalıdır. Ancak 5 yıllık süre dolmak üzere olsa da 1 yıldan az olmamak üzere sürenin uzaması hususu VUK madde 126 da şu şekilde yer almaktadır;\r\n\r\n<em>\" <strong>Madde 126 </strong>– 114 üncü maddede yazılı zamanaşımı süresi dolduktan sonra meydana çıkarılan vergi hataları düzeltilemez. Şu kadar ki, düzeltme zamanaşımı süresi:</em>\r\n\r\n<em> </em>\r\n<ol>\r\n 	<li><em>Zamanaşımı süresinin son yılı içinde tarh ve tebliğ edilen vergilerde hatanın yapıldığı;</em></li>\r\n</ol>\r\n&nbsp;\r\n<ol>\r\n 	<li><em>(Değişik: 23/6/1982-2686/26 md.) İlan yolu ile tebliğ edilip vergi mahkemesinde dava konusu yapılmaksızın tahakkuk eden vergilerde mükellefe ödeme emrinin tebliğ edildiği;</em></li>\r\n</ol>\r\n<em> </em>\r\n<ol>\r\n 	<li><em>(Ek: 4/12/1985-3239/11 md.) İhbarname ve ödeme emri ilan yoluyla tebliğ edilen vergilerde 6183 sayılı Kanuna göre hacizin yapıldığı;</em></li>\r\n</ol>\r\n<em> </em>\r\n\r\n<em>Tarihten başlayarak bir yıldan aşağı olamaz. \"</em>\r\n\r\n<em> </em>\r\n\r\nDüzeltme başvurusunun yalnızca söz konusu süreler içinde yapılabileceği unutulmamalıdır. Bununla birlikte başvuru hak sahipleri mükellefler, vergi sorumluları ve bunların vekilleridir. Vergi dairesi yazılı düzeltme başvurusuna karşı üç eylemi gerçekleştirebilir. İlki vergi dairesi başvuruyu kabul eder ve mükellefe düzeltme fişinin bir sureti tebliğ edilir. İkincisi 60 gün boyunca cevap vermez ve İYUK gereğince reddetmiş sayılır. 60 günlük sürenin dolması ile şikayet yolu ve dava açma süresi işlemeye başlar. Üçüncü olarak ise vergi dairesi düzeltme başvurusunu reddeder. Söz konusu ret karar mükellefe tebliğ edilir ve şikayet süresi başlamış olur. Başvuru için dikkat edilmesi gereken bir diğer nokta Vergi Usul Kanunu madde 124 de şikayet mercii olarak Maliye bakanlığı gösterilmişse de 15.07.2018 tarihinde yürürlüğe giren Bakanlıklara Bağlı, İlgili, İlişkili Kurum ve Kuruluşlar ile Diğer Kurum ve Kuruluşların Teşkilatı Hakkındaki 4 sayılı Cumhurbaşkanlığı Kararnamesi ile Hazine ve Maliye Bakanlığına bağlı Gelir İdaresi Başkanlığının kurulmuştur. Söz konusu Cumhurbaşkanlığı Kararnamesinin 137’nci maddesinin f bendinde şikâyet başvurularını karara bağlamak Gelir İdaresi Başkanlığının görevleri arasında sayılmıştır. Halen şikâyet mercii Gelir İdaresi Başkanlığıdır.\r\n\r\n&nbsp;\r\n\r\nHatalı vergilendirme sonucunda mükellef bir ödeme yapılmış ya da vergi dairesi gerçekleştirdiği bir haciz işlemi ile vergi alacağını tahsil etmiş ise mükellefler düzeltme  başvurusunun kabulü ile                                             tahsil edilen hatalı vergi ödemesinin iade edilmesini isteyebilir. Düzeltme ve şikayet başvurusunun kabul edilmesi halinde mükellef, kendisine düzeltme fişinin tebliğ edilmesini izleyen 1 yıl içinde nakden iade ya da mahsup talebinde bulunması gerekir. Aksi halde 1 yılın sonunda talep etme hakkı sona erecektir.\r\n\r\n&nbsp;\r\n<h1>SONUÇ</h1>\r\n&nbsp;\r\n\r\nİlgili yasa değişikliği ile düzeltme şikayet yolu hakkındaki sorulara genel itibariyle cevap vermeye çalıştık. Ancak her mükellefin başvurularında kendine has hususların olabileceği ve eksiksiz bir başvurunun yapılmadığı durumlarda etkili bir çözüm yolu olmayacağı unutulmamalıdır. Bu nedenle hukuki bir desteğin alınması gerektiği kanaatindeyiz.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nAv. NESLİHAN BOSTANCI\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nSorularınız için: <a href=\"mailto:davavergi@gmail.com\">davavergi@gmail.com</a>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','TARIMSAL DESTEKLEMELERDE VERGİ TEVKİFATI KONUSUNDA VERGİ YARGISI KARARLARI VE SON KANUN DEĞİŞİKLİĞİ','','publish','closed','open','','tarimsal-desteklemelerde-vergi-tevkifati-konusunda-vergi-yargisi-kararlari-ve-son-kanun-degisikligi','','','2021-12-28 09:51:33','2021-12-28 06:51:33','',0,'http://www.davavergi.com/?p=831',0,'post','',0),
(832,1,'2021-12-28 09:51:04','2021-12-28 06:51:04','tarim-destekleri','tarim-destekleri','tarim-destekleri','inherit','closed','closed','','tarim-destekleri','','','2025-01-09 14:13:10','2025-01-09 11:13:10','',831,'http://www.davavergi.com/wp-content/uploads/2021/12/tarim-destekleri.jpg',0,'attachment','image/jpeg',0),
(834,1,'2022-01-03 08:31:19','2022-01-03 05:31:19','<h1><strong>GİRİŞ</strong></h1>\r\n&nbsp;\r\n\r\nGayrimenkul denildiğinde aklımıza arazi, tapu kütüğünde ayrı sayfaya kaydedilen bağımsız ve sürekli haklar ve kat mülkiyetine kayıtlı bağımsız bölümler gelmektedir. Bu çalışmada, arsa, arazi, daire, otomobil alım satımlarında vergi idaresi ve vergi yargısı bakışı çerçevesinde vergilendirme kriterlerini inceleyeceğiz.\r\n\r\nGayrimenkuller hem alım satımları hem de kiraya verilmeleri nedeniyle bazı vergilendirme ilkelerine tabi tutulmuştur.\r\n\r\nBelli dönemde belli sayıyı aşan taşınmaz alım satımları vergi daireleri tarafından ticari faaliyet olarak kabul edilmekte ve mükellefiyet tesisi yapılmaktadır. Taşınmaz alım satımlarında ticari bir organizasyon olmasa dahi değer artış kazancı söz konusu olabilmektedir.\r\n<h2><strong>TAŞINMAZ ALIM SATIMINDA TİCARİ FAALİYET</strong></h2>\r\n<h3><strong> </strong><strong>Gelir Vergisi Kanununun 1. Maddesinde,</strong></h3>\r\n“Gerçek kişilerin gelirleri gelir vergisine tâbidir. Gelir bir gerçek kişinin bir takvim yılı içinde elde ettiği kazanç ve iratların safi tutarıdır.  Gerçek kişilerin gelirleri, gelir vergisine tabidir.”\r\n<h3><strong>Gelir Vergisi Kanununun 2. maddesinde,</strong></h3>\r\n“Gelire giren kazanç ve iratlar şunlardır :\r\n\r\n&nbsp;\r\n<ol>\r\n 	<li><strong> Ticarî kazançlar, </strong></li>\r\n 	<li>Ziraî kazançlar,</li>\r\n 	<li>Ücretler,</li>\r\n 	<li>Serbest meslek kazançları,</li>\r\n 	<li><strong> Gayrimenkul sermaye iratları, </strong></li>\r\n 	<li>Menkul sermaye iratları,</li>\r\n 	<li>Diğer kazanç ve iratlar.”</li>\r\n</ol>\r\n&nbsp;\r\n\r\nGelir Vergisi Kanununun 37. maddesinde,\r\n\r\n&nbsp;\r\n\r\nHer türlü ticari ve sınai faaliyetlerden doğan kazançlar ticari kazançtır.\r\n\r\n&nbsp;\r\n\r\nBu kanunun uygulanmasında, aşağıda yazılı kazançlar ticari kazanç sayılır:\r\n<ol>\r\n 	<li>Maden, taş ve kireç ocakları, kum ve çakıl istihsal yerleri ile tuğla ve kiremit harmanlarının işletilmesinden;</li>\r\n 	<li>Coberlik işlerinden;</li>\r\n 	<li>Özel okul ve hastanelerle benzeri yerlerin işletilmesinden;</li>\r\n 	<li><strong> Gayrimenkullerin alım, satım ve inşa işleriyle devamlı olarak uğraşanların bu işlerinden;</strong></li>\r\n 	<li><strong>(202 sayılı Kanunun 17\'nci maddesiyle değişen bent) </strong>Kendi nam ve hesaplarına menkul kıymet alım-satımı ile devamlı olarak uğraşanların bu faaliyetlerinden;</li>\r\n 	<li><strong>(202 sayılı Kanunun 17\'nci maddesiyle değişen bent) </strong>Satın alınan veya trampa suretiyle iktisap olunan arazinin iktisap tarihinden itibaren 5 yıl içinde parsellenerek bu müddet içinde veya daha sonraki yıllarda kısmen veya tamamen satılmasından; elde edilen kazançlar.</li>\r\n</ol>\r\n7.<strong>(4842 sayılı Kanunun 4\'üncü maddesiyle eklenen bent Yürürlük; 01.01.2004)</strong> Diş protezciliğinden elde edilen kazançlar.\r\n\r\nKollektif ortaklıklarda ortakların, adi veya eshamlı komandit ortaklıklarda komandite ortakların ortaklık karından aldıkları paylar şahsi ticari kazanç hükmündedir. (66\'ncı madde hükmü mahfuzdur.)\r\n\r\nTicari kazanç, Vergi Usul Kanunu hükümlerine ve bu kanunda yazılı gerçek (Bilanço veya işletme hesabı esası) veya <strong>(4369 sayılı Kanunun 81/C-2 maddesiyle değişen ibare Yürürlük; 1.1.1999) </strong>basit<strong>(*) </strong>usullere göre tespit edilir.\r\n\r\n&nbsp;\r\n\r\nBir işletmenin aktifine kayıtlı olmayan ve ivazsız (karşılıksız) olarak iktisap edilmeyen gayrimenkullerin, bedel ödeyerek iktisap (elde etme) edildikten sonra 5 yıl içerisinde elden çıkarılması durumunda elde edilen kazanç ticari kazanç değil değer artışı kazancıdır. Ticari bir organizasyona dayanmayan taşınmaz alım satımı ise vergiye tabi değildir.\r\n\r\nGayrimenkul alım satımının devamlı olarak, ticari organizasyon dahilinde yapılması halinde oluşan kazanç ticari kazanç olarak değerlendirilir. Ancak gayrimenkul alım satımında ticari bir amaç yoksa şahsi ihtiyacın karşılanması amacıyla yapılıyorsa, elde edilen kazanç değer artışı kazancı olarak değerlendirilir. (Kaynak <a href=\"https://www.gib.gov.tr\">www.gib.gov.tr</a>)\r\n<h1><strong>TAŞINMAZ TİCARETİNDE SAĞLANAN İSTİSNALAR</strong></h1>\r\n<strong>5520 sayılı Kurumlar Vergisi Kanunu’nun istisnaları düzenleyen 5. maddesinin birinci fıkrasının (e) bendinde</strong>\r\n\r\nKurumların, en az iki tam yıl süreyle aktiflerinde yer alan iştirak hisseleri ile aynı süreyle sahip oldukları kurucu senetleri, intifa senetleri ve rüçhan haklarının satışından doğan kazançların %75\'lik kısmı ile aynı süreyle aktiflerinde yer alan taşınmazların satışından doğan kazançların <strong>%50\'lik</strong> kısmı istisnadır.\r\n\r\n<strong>Katma Değer Vergisi Kanununun 17/-r maddesi</strong>\r\n\r\nDiğer istisnalar:\r\n\r\n&nbsp;\r\n\r\n<strong>“</strong><strong>Kurumların aktifinde en az iki tam yıl süreyle bulunan iştirak hisseleri ile taşınmazların satışı suretiyle gerçekleşen devir ve teslimler ile bankalara, finansal kiralama ve finansman şirketlerine borçlu olanların ve kefillerinin borçlarına karşılık taşınmaz ve iştirak hisselerinin (müzayede mahallerinde yapılan satışlar dahil) bankalara, finansal kiralama ve finansman şirketlerine devir ve teslimleri ile bu taşınmaz ve iştirak hisselerinin finansal kiralama ve finansman şirketlerince devir ve teslimi. </strong>\r\n\r\nİstisna kapsamındaki kıymetlerin ticaretini yapan kurumların, bu amaçla aktiflerinde bulundurdukları taşınmaz ve iştirak hisselerinin teslimleri istisna kapsamı dışındadır.\r\n\r\nİstisna kapsamında teslim edilen kıymetlerin iktisabında yüklenilen ve teslimin yapıldığı döneme kadar indirim yoluyla giderilemeyen katma değer vergisi, teslimin yapıldığı hesap dönemine ilişkin gelir veya kurumlar vergisi matrahının tespitinde gider olarak dikkate alınır.\r\n\r\nBu fıkranın (u) bendi kapsamında varlık kiralama şirketlerine ve (y) bendi kapsamında finansal kiralama şirketleri, katılım bankaları ile kalkınma ve yatırım bankalarına devredilen taşınmaz ve iştirak hisselerinin, kaynak kuruluş ve kiracı tarafından üçüncü kişilere satışına ilişkin en az iki tam yıl aktifte bulundurma süresinin hesabında, bu taşınmaz ve iştirak hisselerinin varlık kiralama şirketleri, finansal kiralama şirketleri, katılım bankaları ile kalkınma ve yatırım bankalarının aktifinde bulunduğu süreler de dikkate alınır.”\r\n<h1><strong>TAŞINMAZLARIN 5 YIL İÇİNDE SATILMASI DURUMUNDA VERGİLENDİRME</strong></h1>\r\nTaşınmaz alım satım faaliyetiyle devamlı olarak uğraşılmasından elde edilen kazançlar ticari kazanç olarak vergilendirilir.\r\n\r\nSatın alınan veya trampa suretiyle edinilen arazinin parsellenerek satışıda ticari kazançtır.\r\n\r\nTicari faaliyet dışında yapılan taşınmaz alım satımları değer artış kazancı olarak vergilendirilir.\r\n\r\nDeğer artış kazancı yönünden iktisap tarihi tapuya tescil tarihi olarak dikkate alınır. Ancak, fiilen kullanım tarihi varsa bu dikkate alınır.\r\n\r\nDeğer artış kazancı istisna haddi üzerindeyse beyanname verilir. 2021 takvim yılı için 19.000 Türk lirası gelir vergisinden istisnadır. Elde edilen gelir takip edilen yıl mart ayında verilen gelir vergisi beyannamesi ile beyan edilir.\r\n\r\nİstisna tutarını aşan değer artışı kazancının beyan edilmemesi halinde ise cezalı tarhiyat yapılarak ödenmesi gereken vergi tahsil edilir.\r\n<h1><strong>TAŞINMAZ ALIM SATIMLARINDA </strong><strong>VERGİ İDARESİNİN KONUYA BAKIŞI</strong></h1>\r\nBir faaliyetin ticari faaliyet olarak değerlendirilebilmesi için taşıması gereken bazı özellikler bulunmaktadır. Buna göre;\r\n<ul>\r\n 	<li>Faaliyetin yerine getirilmesinin sermaye ve emeğe dayanıyor olması,</li>\r\n 	<li>Faaliyetin devamlı olması (Bir takvim yılı içinde birden fazla tekrarlanan veya birden fazla takvim yılında tekrarlanan işlemlerde de devamlılık olduğu varsayılacaktır.),</li>\r\n 	<li>Gelir getirici faaliyetlerin bir organizasyon dahilinde yapılmış olması (İşyeri açma, işçi çalıştırılması, ticaret siciline kaydolunması vb.),</li>\r\n 	<li>Müessesenin, ticari ve sınai bir müessese şekil ve mahiyetinde olması gerekmektedir. (Kaynak www.gib.gov.tr)</li>\r\n</ul>\r\n&nbsp;\r\n\r\nGayrimenkul alım satımının ticari bir organizasyon içerisinde yürütülmesi veya bu tür bir organizasyon içinde yürütülmemekle beraber;\r\n<ul>\r\n 	<li>Aynı kişiye farklı tarihlerde,</li>\r\n 	<li>Farklı kişilere aynı tarihte,</li>\r\n 	<li>Birbirini izleyen yıllarda,</li>\r\n 	<li>Bir kısmının teslim alınan takvim yılı içinde toplu olarak, diğer kısmının ise takip eden takvim yılı içinde yine toplu olarak satılması,</li>\r\n</ul>\r\ndevamlı olarak gayrimenkul alım-satım işiyle uğraşıldığına karine teşkil edeceğinden, elde edilen kazanç ticari kazanç olarak değerlendirilmektedir. (Kaynak www.gib.gov.tr)\r\n<h1>3065 SAYILI KDV KANUNUNUN 17/4-R MADDESİNDE YER ALAN KDV İSTİSNASINDAN SADECE KURUMLAR VERGİSİ MÜKELLEFLERİ YARARLANABİR GELİR VERGİSİ MÜKELLEFLERİ YARARLANAMAZ</h1>\r\n&nbsp;\r\n\r\nBATMAN VALİLİĞİ\r\n\r\nDefterdarlık Gelir Müdürlüğü\r\n\r\n<strong>25410040-Gayrimenkul Devri-27.        23/08/2013</strong>\r\n\r\n&nbsp;\r\n\r\nİlgide kayıtlı özelge talep formunda; ... Vergi Dairesi Müdürlüğünün ... vergi kimlik numarasında kayıtlı gelir vergisi mükellefi olduğunuzu belirterek, aktifinizde kayıtlı bulunan gayrimenkullerin ortağı bulunduğunuz ... Şti.\'ne satışının KDV karşısındaki durumu hakkında Defterdarlığımızdan görüş talep edilmektedir\r\n\r\n3065 sayılı KDV Kanununun;\r\n\r\n1/1 inci maddesinde; ticari, sınaî, zirai faaliyet ve serbest meslek faaliyeti çerçevesinde Türkiye\'de yapılan teslim ve hizmetlerin KDV ye tabi olduğu,\r\n\r\n17/4-r maddesinde; kurumların aktifinde en az iki tam yıl süreyle bulunan iştirak hisseleri ile taşınmazların satışı suretiyle gerçekleşen devir ve teslimlerin KDV den istisna olduğu\r\n\r\nhüküm altına alınmıştır.\r\n\r\nBuna göre, kurumlar vergisi mükelleflerinin en az iki tam yıl (730 gün) süreyle aktiflerinde bulundurdukları taşınmazların teslimi KDV den müstesna olup, gerçek usulde gelir vergisi mükellefi olmanız nedeniyle iki tam yıl süreden fazla işletmenizde kayıtlı olsa dahi KDV Kanununun 17/4-r maddesinde düzenlenen istisnadan faydalanmanız mümkün bulunmamaktadır.\r\n\r\nBu itibarla, söz konusu gayrimenkullerin ortağı bulunduğunuz ... Şti.\'ne teslimi genel hükümler çerçevesinde KDV ye tabi tutulacaktır.\r\n\r\nBilgi edinilmesini rica ederim.\r\n<h1>ŞAHSİ OLARAK 2005 YILINDA 1 ADET, 2006 YILINDA DA 3 ADET GAYRİMENKUL SATIŞININ OLMASI NEDENİYLE BU SATIŞLARDAN ELDE EDİLEN KAZANCIN TİCARİ KAZANÇ HÜKÜMLERİ KAPSAMINDA DEĞERLENDİRİLMESİ GEREKMEKTEDİR.</h1>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<table width=\"870\">\r\n<tbody>\r\n<tr>\r\n<td colspan=\"5\" width=\"870\"><strong>T.C.</strong>\r\n\r\n<strong>GELİR İDARESİ BAŞKANLIĞI</strong>\r\n\r\n<strong>ANKARA VERGİ DAİRESİ BAŞKANLIĞI</strong>\r\n\r\n<strong>(Mükellef Hizmetleri KDV ve Diğer Vergiler Grup Müdürlüğü)</strong></td>\r\n</tr>\r\n<tr>\r\n<td colspan=\"3\" width=\"440\"></td>\r\n<td colspan=\"2\" width=\"430\">&nbsp;</td>\r\n</tr>\r\n<tr>\r\n<td width=\"62\">Sayı</td>\r\n<td width=\"11\">:</td>\r\n<td colspan=\"2\" width=\"465\">B.07.1.GİB.4.06.17.01-KDV-3/2010-14001-49-928\r\n\r\n&nbsp;</td>\r\n<td width=\"331\">26/10/2011</td>\r\n</tr>\r\n<tr>\r\n<td width=\"62\">Konu</td>\r\n<td width=\"11\">:</td>\r\n<td width=\"366\">Gayrimenkul alım satım faaliyetinin değerlendirilmesi</td>\r\n<td colspan=\"2\" width=\"430\">&nbsp;</td>\r\n</tr>\r\n<tr>\r\n<td width=\"62\"></td>\r\n<td width=\"11\"></td>\r\n<td width=\"366\"></td>\r\n<td width=\"99\"></td>\r\n<td width=\"331\"></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\nİlgide kayıtlı dilekçenizde,\r\n\r\n- adınıza kayıtlı bulunan arsa üzerinde 9 adet bağımsız birim inşa edilmek ve 2 adedi tarafınıza 7 adedi ise müteahhide verilmek üzere sözleşme düzenlendiği, arsa sahibi olmanız nedeniyle müteaahhide verilecek dairelerin satışının tarafınız üzerinden gerçekleştirildiği, şahsınıza kalacak 2 adet dairenin satışında herhangi bir mükellefiyet gerektirip gerektirmediği,\r\n\r\n- muhtelif tarihlerde alınıp 2009 yılında satılan gayrimenkullerinizle ilgili olarak kazancınızın değer artış kazancı olarak mı yoksa ticari kazanç olarak mı değerlendirileceği, hisseli satışlarda satış değeri olarak harç matrahının hisseye isabet eden kısmının mı dikkate alınacağı hususlarıyla ilgili olarak Başkanlığımızın görüşü sorulmaktadır.\r\n<ol>\r\n 	<li>A) GELİR VERGİSİ YÖNÜNDEN DEĞERLENDİRME:</li>\r\n</ol>\r\n193 sayılı Gelir Vergisi Kanununun 37 nci maddesinin birinci fıkrasında, her türlü ticari ve sınai faaliyetlerden doğan kazançların ticari kazanç olduğu hükmüne yer verilmiş olup; aynı maddenin ikinci fıkrasının (4) numaralı bendinde ise, gayrimenkullerin alım, satım ve inşa işleriyle devamlı olarak uğraşanların bu işlerden elde ettikleri kazancın ticari kazanç olduğu hükme bağlanmıştır.\r\n\r\nAynı Kanunun \"Değer Artışı Kazançları\" başlıklı mükerrer 80 inci maddesinde iktisap şekli ne olursa olsun (ivazsız olarak iktisap edilenler hariç) 70 inci maddenin birinci fıkrasının (1), (2), (4) ve (7) numaralı bentlerinde yazılı mal ve hakların, iktisap tarihinden başlayarak beş yıl içinde elden çıkarılmasından doğan kazançların değer artış kazancı olduğu hükme bağlanmıştır.\r\n\r\nBu maddede geçen \"elden çıkarma\" deyimi, yukarıda yazılı mal ve hakların satılması, bir ivaz karşılığında devir ve temliki, trampa edilmesi, takası, kamulaştırılması, Devletleştirilmesi, ticaret şirketlerine sermaye olarak konulmasını ifade eder.\r\n\r\nBir takvim yılında elde edilen değer artışı kazancının, menkul kıymet ve diğer sermaye piyasası araçlarının elden çıkarılmasından sağlananlar hariç, (01.01.2009 -31.12.2009 tarihleri arasında uygulanan miktar) 7.600 Türk Lirası gelir vergisinden müstesnadır. Öte yandan, ticari faaliyet emek-sermaye organizasyonuna dayanmakta olup, kazanç sağlama niyet ve kastının bulunup bulunmaması böyle bir organizasyon tarafından icra edilen faaliyetin ticari faaliyet olma niteliğine etki etmemektedir. Ancak, bir faaliyetin ticari faaliyet sayılabilmesi için kazanç sağlama niyet ve kastı gerekmemekle birlikte faaliyeti icra eden organizasyonun bütün unsurlarıyla birlikte değerlendirildiğinde kazanç sağlama potansiyeline sahip olması, şahsi ihtiyaç kapsam ve sınırlarını aşması gerekmektedir.\r\n\r\nGayrimenkul alım satımı ticari bir organizasyon içinde yapıldığında alım satımın ticari faaliyetin bir unsuru sayılması, ancak ticari organizasyonun şekli ve maddi unsurları ile açıkça belli olmadığı hallerde ise faaliyetin devamlılık kasıt ve niyeti ile yapıldığını belirleyen objektif ölçü olarak, muamelede çokluk olup olmadığına bakılması gerekmektedir.\r\n\r\nDiğer taraftan, gayrimenkullerin iktisap tarihinden sonra aynı kişiye farklı tarihlerde veya farklı kişilere aynı tarihte satılması veya birbirini izleyen yıllarda satılması durumunda yapılan satışlar devamlı olarak gayrimenkul alım-satım işiyle uğraşıldığına karine teşkil edeceğinden, elde edilen kazancın Gelir Vergisi Kanununun 37 nci maddesine göre \"ticari kazanç\" olarak vergilendirilmesi gerekmektedir.\r\n\r\nÖte yandan, Vergi Usul Kanununda vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin esas olacağı hüküm altına alınmıştır. Buna göre, inşaatın arsasının arsa sahibine bağımsız bölümler verilmek suretiyle temin edilmesi halinde, inşaatı yapana ait bölümlere isabet eden arsa payı, daha önce müteahhide devredilir. Ancak arsa payından müteahhide devir yapılmadan yapılan satışlarla, arsanın bir kısmının müteahhide devrinin yapılması suretiyle yapılan satışlar arasında bir fark bulunmadığından; arsa payı müteahhit tarafından devir alınmadan yapılan ve müteahhidin hissesine düşen dairelerin satışından elde edilen kazancın VUK\'da yer alan hüküm gereğince müteahhidin kazancı olması gerekmektedir.\r\n\r\nÖzelge talep formunuz ile eklerinin tetkikinden; adınıza kayıtlı arsanın \"Kat Karşılığı İnşaat ve Satış Vaadi Sözleşmesi\" ne istinaden müteahhide verildiği, karşılığında 2 adet dairenin şahsınıza kaldığı, müteahhide kalan 7 adet dairenin ise şahsınız üzerinden satışının gerçekleştirildiği ve kendinize ait olan gayrimenkullerden 2005 yılında 1, 2006 yılında 3 ve 2009 yılında da 8 adedinin satışının gerçekleştirildiği anlaşılmıştır.\r\n\r\nBu itibarla; şahsınız ile müteahhit arasında imzalanan \"Kat Karşılığı İnşaat veSatış Vaadi Sözleşmesi\"ne istinaden yapılan dairelerden müteahhide verilen 7 adet dairenin satışından elde edilen kazancın müteahhit tarafından ticari kazanç hükümlerine göre beyanı gerektiğinden şahsınız tarafından beyanı söz konusu değildir.\r\n\r\nBu çerçevede; şahsınızın 2005 yılında 1 adet, 2006 yılında da 3 adet gayrimenkul satışının olması nedeniyle bu satışlardan elde edilen kazancın ticari kazanç hükümleri kapsamında değerlendirilmesi gerekmektedir.\r\n\r\nAyrıca 2007 ve 2008 yıllarında gayrimenkul satışınız olmadığından 2005 yılında açılan mükellefiyetinizin 2006 yılı sonu itibariyle kapatılması ve 2009 yılında birden fazla gayrimenkul satışınız nedeniyle yeniden ticari kazanç yönünden mükellefiyetinizin tesis edilmesi gerekeceği tabiidir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h1></h1>\r\n<h1><strong>TAŞINMAZ ALIM SATIMLARINDA </strong><strong>VERGİ YARGISININ KONUYA BAKIŞI</strong></h1>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h2><strong>YALNIZCA BİR TAKVİM YILI İÇİNDE BİRDEN ÇOK TAŞINMAZ ALIM SATIMI YAPILMASI GVK’NUN 37. MADDESİNDE ÖNGÖRÜLEN TİCARİ FAALİYET KAPSAMINDA YAPILAN TAŞINMAZ ALIM-SATIM FAALİYETİ OLARAK DEĞERLENDİRİLEMEZ. (AYNI DÖNEMDE BEŞ TAŞINMAZ ALINMASI VE BUNLARIN SATILMASI)</strong></h2>\r\n<strong> </strong><strong>Danıştay 4. Dairesi</strong>\r\n\r\n<strong>Tarih               : </strong>17.02.2014\r\n\r\n<strong>Esas No         :</strong> 2011/9055\r\n\r\n<strong>Karar No        :</strong> 2014/911\r\n\r\n<strong>GVK Md. 37</strong>\r\n\r\n<strong>İstemin Özeti:</strong> Davacının 2008 yılında yaptığı birden fazla gayrimenkul alım satımı nedeniyle elde ettiği ticari kazancını beyan etmediği ileri sürülerek bulunan matrah üzerinden salınan gelir vergisi, 2008/10-12. dönemi için salınan geçici vergi ile kesilen vergi ziyaı cezaları, 213 sayılı Vergi Usul Kanunu’nun 353/1. maddesi uyarınca kesilen özel usulsüzlük cezası ile işe başlamayı bildirmediği iddiasıyla aynı Kanun’un 352/1-7 gereğimce kesilen usulsüzlük cezasının kaldırılması istemiyle dava açılmıştır. Vergi Mahkemesinin kararıyla; davacının, 2008 yılında Antalya Yeşilbayır Köyü Belediyesi’nden ihale ile beş taksitle aldığı beş arsayı aynı yıl içinde farklı alıcılara sattığının tespit edildiği, ticari faaliyet kapsamında olduğu ileri sürülen söz konusu arsaların alım ve satım bedelleri arasındaki farkın davacının beyanlarına dayalı olarak belirlendiği belirtilerek bu farkın matrah farkı olarak dikkate alınarak dava konusu cezalı gelir vergisinin salınıp, aslı aranmayan geçici vergi üzerinden vergi ziyaı cezasının kesildiği, anılan satışlar için fatura düzenlenmediği için özel usulsüzlük cezası ile işe başlamayı zamanında bildirilmemesi nedeniyle usulsüzlük cezası kesildiği, davacının 2008 yılı içerisinde çok sayıda gayrimenkul üzerinde yine çok sayıda tapu işlemine taraf olduğu ve gayrimenkul alım-satım işlemlerindeki yoğunluğu ticaret boyutuna vardırdığı sonucuna ulaşıldığından davacı adına salınan gelir vergisi ile kesilen vergi ziyaı cezalarında ve işe başlamayı zamanında bildirmemesi nedeniyle kesilen usulsüzlük cezasında hukuka aykırılık bulunmadığı, uyuşmazlıkta özel usulsüzlük cezası kesilmesini öngören ve bu cezanın kesilmesine dair koşulları düzenleyen maddede belirtilen unsurların bir arada gerçekleşmediğinden davacı adına kesilen özel usulsüzlük cezasında yasal isabet görülmediği gerekçesiyle davanın kısmen reddine, kısmen kabulüne karar verilmiştir. Hukuka aykırı olduğu ileri sürülerek kararın bozulmasını istemektedirler.\r\n\r\n<strong>Karar: </strong>Davacının 2008 yılında yaptığı birden fazla gayrimenkul alım satımı nedeniyle elde ettiği ticari kazancını beyan etmediği ileri sürülerek bulunan matrah üzerinden salınan gelir vergisi, 2008/10-12. dönemi için salınan geçici vergi ile kesilen vergi ziyaı cezaları, 213 sayılı Vergi Usul Kanunu’nun 353/1. maddesi uyarınca kesilen özel usulsüzlük cezası ile işe başlamayı bildirmediği iddiasıyla aynı Kanun’un 352/1-7 gereğimce kesilen usulsüzlük cezasının kaldırılması istemiyle açılan davanın kısmen reddine, kısmen kabulüne karar veren Vergi Mahkemesi kararı temyiz edilmiştir.\r\n\r\nDavalı İdarenin temyiz dilekçesinde ileri sürülen iddialar, bozulması istenilen kararın dayandığı gerekçeler karşısında, yerinde ve kararın bozulmasını sağlayacak durumda görülmemiştir.\r\n\r\nDavacının temyiz istemine gelince;\r\n\r\n213 sayılı Vergi Usul Kanunu’nun 3. maddesinde, vergilendirmede vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin esas olduğu; vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin yemin hariç her türlü delille ispatlanabileceği hükme bağlanmıştır. 193 sayılı Gelir Vergisi Kanunu’nun 37. maddesinin 1. fıkrasında, her türlü ticari ve sınai faaliyetlerden doğan kazançların ticari kazanç olduğu belirtilmiş, olay tarihinde yürürlükte bulunan 6762 sayılı Türk Ticaret Kanunu’nun 3. maddesinde, bir ticarethane veya fabrika yahut ticari şekilde işletilen diğer bir müesseseyi ilgilendiren bütün muamele, fiil ve işlerin ticari işlerden olduğu açıklanmış, Ticaret Sicili Tüzüğü’nün 14. maddesinin 2. fıkrasında ise, bir gelir sağlamayı hedef tutmayan veya devamlı olmayan faaliyetlerin ticari işletme sayılmayacağı belirtilmiş, 193 sayılı Kanun’un 37. maddesinin 2. fıkrasının 4. bendinde de, gayrimenkullerin alım-satım ve inşa işleriyle devamlı olarak uğraşanların bu işlerinden elde ettikleri gelirin ticari kazanç olduğu öngörülmüştür. Buna göre, gayrimenkul alım satımının ticari faaliyet sayılabilmesi için ticari amaçla yapılması ve bu muamelelerin devamlılık arz etmesi gerekmekte olup, bu unsurun saptanmasının ise işin niteliği, özellikleri, organizasyonu ile muamelelerin sayısal çokluğu dikkate alınarak yapılabilecektir.\r\n\r\nDavacı hakkında düzenlenen inceleme raporunda, 2008 yılında Antalya Yeşilbayır Köyü Belediyesi’nden ihale ile beş taksitte aldığı beş arsayı aynı yıl içerisinde farklı alıcılara sattığının tespit edildiği, söz konusu alım ve satım işlemlerinin ticari faaliyet kapsamında olduğu ileri sürülerek arsaların davacının ifadesine göre belirlenen alım ve satım bedelleri arasındaki farkın matrah farkı olarak esas alınarak dava konusu tarhiyatın yapıldığı, Vergi Mahkemesince, davacının 2008 yılı içerisinde çok sayıda gayrimenkul üzerinde yine çok sayıda tapu işlemine taraf olduğu ve gayrimenkul alım-satım işlemlerindeki yoğunluğu ticaret boyutuna vardırdığı sonucuna ulaşıldığından davacı adına salınan gelir vergisi ile kesilen vergi ziyaı cezalarında ve işe başlamayı zamanında bildirmemesi nedeniyle kesilen usulsüzlük cezasında hukuka aykırılık bulunmadığına karar verildiği anlaşılmıştır.\r\n\r\nAncak, uyuşmazlık döneminde alınan beş taşınmazı ihale yoluyla satın alan davacının bu gayrimenkulleri aynı dönem içinde satması dışında taşınmaz alım satımı faaliyetine yönelik başka bir tespitin bulunmaması karşısında, yalnızca bir yıl içinde gerçekleşen söz konusu alım satımların devamlılık arz ettiğinin kabulü mümkün olmadığından 193 sayılı Kanun’un 37. maddesinin 2. fıkrasının 4. bendinde öngörülen koşulların gerçekleşmediği sonucuna ulaşılmıştır. Bu bakımdan, söz konusu gayrimenkullerin elden çıkarılması ticari faaliyet kapsamında değerlendirilemeyeceğinden davacı adına salınan vergiler ve kesilen cezalarda hukuka uyarlık görülmemiştir.\r\n\r\nAçıklanan nedenlerle, davacının temyiz isteminin kabulüyle, Vergi Mahkemesinin kararının redde ilişkin kısmının bozulmasına, davalı idarenin temyiz isteminin reddiyle kararın kabule ilişkin kısmının onanmasına, oybirliğiyle karar verildi.\r\n\r\n<strong> </strong>\r\n\r\n<strong> </strong>\r\n<h2>SADECE KAT KARŞILIĞI İNŞAAT SÖZLEŞMESİNE İSTİNADEN ELDE EDİLEN TAŞINMAZLARIN SATIŞI TİCARİ FAALİYET OLARAK NİTELENDİRİLEMEYCEĞİNDEN, 3065 SAYILI KANUNUN 17/4-R MADDESİNDE BELİRTİLEN İSTİSNA KAPSAMINDAN YARARLANILMASI GEREKİR.</h2>\r\n&nbsp;\r\n<ol start=\"4\">\r\n 	<li><strong> Daire         2011/7010 E.  ,  2012/5077 K.</strong>\r\n<strong>\"İçtihat Metni\"</strong></li>\r\n</ol>\r\nT.C.\r\nD A N I Ş T A Y\r\nDÖRDÜNCÜ DAİRE\r\nEsas No : 2011/7010\r\nKarar No : 2012/5077\r\n\r\nTemyiz Eden : Ankara Vergi Dairesi Başkanlığı /ANKARA\r\n(Seğmenler Vergi Dairesi Müdürlüğü)\r\nKarşı Taraf : ...\r\nVekili : …\r\n\r\n&nbsp;\r\n\r\nİstemin Özeti : Davacı ile … Belediyesi arasında imzalanan gayrimenkul satış vaadi sözleşmesi gereği davacıdan tahsil olunan ve 2010/1 inci döneminde indirim yolu ile giderilemeyen katma değer vergisinin iadesi talebiyle yapılan başvurunun reddine ilişkin 1.11.2010 günlü ve … sayılı işlemin iptali ve ödenen tutarın iadesi istemiyle dava açılmıştır. ... Vergi Mahkemesinin … günlü ve E: …; K: … sayılı kararıyla; katma değer vergisinin doğabilmesi için verginin konusunu teşkil eden bir işlemin vuku bulması ve akabinde bir teslimin veya teslim sayılan halin gerçekleşmesinin gerektiği, gayrimenkul satış vaadi sözleşmesinin bir vaadi ifade ettiği, henüz tapuya tescil olmadığından yasada öngörülen bir teslimden veya teslim sayılan halden söz edilemeyeceği, bu durumda satış vaadi sözleşmesine istinaden davacıdan katma değer vergisi tahsilinde hukuka uyarlık bulunmadığı, ayrıca uyuşmazlığa konu gayrimenkul iki yıldan daha fazla bir süre … Belediyesinin mülkiyetinde bulunduğundan inşaatın bitirilmesinden sonra satış işleminin tapu tescili suretiyle gerçekleşmesi sırasında zaten sözleşmenin de istisna kapsamında mütalaa edileceği gerekçesiyle işlemin iptaline ve dava konusu verginin davacıya ret ve iadesine karar verilmiştir. Davalı İdare, … Belediyesi\'nin arsa karşılığı inşa ettirdiği konut ve işyerlerinin münferiden veya topluca satışı iktisadi işletme oluşturduğundan istisna kapsamında değerlendirilemeyeceği, satış vaadi sözleşmesiyle beraber sözleşmeye konu varlıkların tasarruf hakkı da alıcıya devredildiğinden vergiyi doğuran olayın gerçekleştiğini ileri sürülerek kararın bozulması istenilmektedir.\r\nSavunmanın Özeti :Temyiz isteminin reddi gerektiği savunulmuştur.\r\nTetkik Hâkimi …\'ın Düşüncesi : Vergi mahkemesince, gayrimenkul satış vaadi sözleşmesinin bir vaadi ifade ettiği, henüz tapuya tescil olmadığından yasada öngörülen bir teslimden veya teslim sayılan halden söz edilemeyeceği gerekçesiyle davanın kabulüne karar verilmiş ise de; … tarihli ve … karar numaralı encümen kararıyla, satış vaadi sözleşmesinin 7 nci maddesi uyarınca davacının ödemiş olduğu ihale bedelinin %50\'sine karşılık gelen taşınmazların davacının talepte bulunduğu gerçek ve tüzel kişiler adına tapuda ferağının verilmesine karar verilmesiyle birlikte taşınmazlar üzerindeki tasarruf hakkı davacıya devredildiğinden, vergiyi doğuran olayın da bu tarihte gerçekleştiğinin kabulü gerekmektedir.\r\n\r\nAncak, … Belediyesi mülkiyetinde iki yıldan uzun süre kalmış olan taşınmazların tesliminin 3065 sayılı Kanunun 17/4-r maddesi uyarınca katma değer vergisinden müstesna olması karşısında dava konusu işlemin iptaline ve ödenen verginin davacıya ret ve iadesine hükmeden mahkeme kararında sonucu itibarıyla hukuka aykırılık görülmemiştir.\r\n\r\nBu nedenle temyiz isteminin reddiyle mahkeme kararının yukarıda belirtilen gerekçeyle onanmasının uygun olacağı düşünülmektedir.\r\nDanıştay Savcısı …\'nin Düşüncesi : İdare ve vergi mahkemelerince verilen kararların temyizen incelenerek bozulabilmesi için, 2577 sayılı İdari Yargılama Usulü Kanununun 49 uncu maddesinin birinci fıkrasında belirtilen nedenlerin bulunması gerekmektedir.\r\n\r\nTemyiz dilekçesinde öne sürülen hususlar, söz konusu maddede yazılı nedenlerden hiçbirisine uymadığından, istemin reddi ile temyiz edilen Mahkeme kararının onanmasının uygun olacağı düşünülmektedir.\r\n\r\n\r\nTÜRK MİLLETİ ADINA\r\n\r\nHüküm veren Danıştay Dördüncü Dairesince, dava dosyası tekemmül ettiği için davalı İdarenin yürütmenin durdurulması isteminin incelenmesine gerek görülmeyerek işin esası incelenip gereği görüşüldü:\r\n3065 sayılı Katma Değer Vergisi Kanunu\'nun 1 inci maddesinin 3/d bendinde, müzeyede mahallerinde yapılan satışlar, \"Diğer faaliyetlerden doğan teslim ve hizmetler\" başlığı altında vergiye tabi işlemler arasında sayılmış, aynı Kanunun 2 nci maddesinin 1 inci fıkrasında ise teslim, bir mal üzerindeki tasarruf hakkının malik veya onun adına hareket edenlere devredilmesi olarak tanımlanmıştır.\r\nDosyanın incelenmesinden, uyuşmazlığa konu taşınmaz arsa olarak 14.11.1996 tarihli yevmiye kaydıyla … Belediyesi adına kayıtlı iken 19.10.2007 tarih ve … yevmiye kaydıyla üzerinde … bağımsız bölümlü kat irtifakı tesis edildiği, 31.12.2009 tarihli taşınmaz satış ihalesi ile yapılan kat irtifaklı mülkiyet satışı sonucu, davacı ile … Belediyesi arasında 3.2.2010 tarihli gayrimenkul satış vaadi sözleşmesinin imzalandığı, sözleşme ile ihale bedelinin %50\'si peşin, %50\'sinin 10 ay taksitle ödenmesi karşılığında … bağımsız bölümün öncelikle ödenen miktara isabet eden kadarının, ödemeler tamamlandığında ise tamamının davacıya tapuda devrinin yapılmasının kararlaştırıldığı, davacının sözleşme kapsamındaki hak ve yükümlülüklerinin tamamını veya bir kısmını üçüncü kişilere devretmesinin Belediyenin iznine tabi kılındığı, ihale bedelinin %50\'sinin 1.2.2010 tarihinde ödendiği ve 4.2.2010 tarihli encümen kararıyla bu tutara tekabül eden bağımsız bölümlerin davacının bildirdiği gerçek ve tüzel kişiler adına tapuda ferağının verilmesine izin verildiği anlaşılmıştır.\r\nVergi Mahkemesince, henüz gayrimenkulün tapu siciline tescili yapılmadığı için yasanın öngördüğü bir teslimden söz edilemeyeceği gerekçesiyle vergiyi doğuran olayın gerçekleşmediği kabul edilmiştir. Ancak, Türk Medeni Kanununda gayrimenkul mülkiyetinin devri kural olarak tapuda tescil şartına bağlanmış ise de Katma Değer Vergisi Kanununa göre vergiyi doğuran olay malın teslimidir. Vergi hukukunda geçerli olan vergiyi doğuran olayın gerçek mahiyetinin belirlenmesi ilkesi gereği, gayrimenkullerle ilgili olarak yapılan hukuki muamelelerde teslimin, yani vergiyi doğuran olayın gerçekleşip gerçekleşmediğinin tespiti için mülkiyetin devrine ilişkin hukuk kurallarının uygulanması tek başına yeterli olmayıp, bu muamelelerin ekonomik nitelikleri ve sonuçlarının da değerlendirilmesi gerekmektedir.\r\n\r\nOlayda, davacının 3.2.2010 tarihli başvurusu üzerine 4.2.2010 tarihli ve … karar numaralı encümen kararıyla, satış vaadi sözleşmesinin 7 nci maddesi uyarınca davacının ödemiş olduğu ihale bedelinin %50\'sine karşılık gelen taşınmazların davacının talepte bulunduğu gerçek ve tüzel kişiler adına tapuda ferağının verilmesine karar verilmesiyle birlikte taşınmazlar üzerindeki tasarruf hakkı davacıya devredilmiş olmaktadır. Buna göre, kanunda öngörülen anlamda teslim anılan encümen kararı ile gerçekleştiğinden, vergiyi doğuran olayın da bu tarihte meydana geldiğinin kabulü gerekmektedir.\r\n\r\nÖte yandan, 3065 sayılı Katma Değer Vergisi Kanunu\'nun 17/4-r maddesinde, kurumların aktifinde veya belediyeler ile il özel idarelerinin mülkiyetinde, en az iki tam yıl süreyle bulunan iştirak hisseleri ile taşınmazların satışı suretiyle gerçekleşen devir ve teslimler ile bankalara borçlu olanların ve kefillerinin borçlarına karşılık taşınmaz ve iştirak hisselerinin (müzayede mahallerinde yapılan satışlar dahil) bankalara devir ve teslimlerinin katma değer vergisinden müstesna olduğu, ancak istisna kapsamındaki kıymetlerin ticaretini yapan kurumların, bu amaçla aktiflerinde bulundurdukları taşınmaz ve iştirak hisselerinin teslimlerinin istisna kapsamı dışında olduğu hükme bağlanmıştır.\r\n\r\nBuna göre, anılan yasa hükmünde belirtilen ve istisna kapsamındaki kıymetlerin ticaretiyle uğraşmayan kurumların söz konusu teslimleri, teslim olunan iştirak hissesi veya taşınmazın teslimi yapan kurumun mülkiyetinde veya aktifinde en az iki tam yıl bulunması şartıyla, katma değer vergisinden müstesna tutulmuştur.\r\n\r\nUyuşmazlıkta… Belediyesi\'nin arsa karşılığı inşa ettirdiği konut ve işyerlerini ihale yoluyla satmış olması hususu tek başına bu faaliyeti taşınmaz ticareti olarak kabul etmeye yeterli olmadığı gibi, söz konusu teslimlerin ticari bir organizasyon dahilinde bağımsız ve sürekli olarak yürütülen bir faaliyet çerçevesinde gerçekleştirildiği yönünde herhangi bir veri de davalı İdarece ortaya konulmamıştır. Dolayısıyla, Belediyenin uyuşmazlığa konu olan teslimlerinin 3065 sayılı Kanunun 17/4-r maddesinde belirtilen istisna kapsamındaki kıymetlerin ticareti kapsamında değerlendirilmesi mümkün olmadığından, söz konusu teslimlerin istisna kapsamında olduğunun kabulü gerekmektedir.\r\n\r\n\r\nBu nedenle, her ne kadar 3065 sayılı Kanunun 1/3-d maddesine göre müzeyede mahalinde yapılan satışlar ticari faaliyet kapsamında olup olmadığına bakılmaksızın katma değer vergisine tabi ise de, … Belediyesi mülkiyetinde iki yıldan uzun süre kalmış olan taşınmazların tesliminin, 3065 sayılı Kanunun 17/4-r maddesi uyarınca katma değer vergisinden müstesna olması karşısında dava konusu işlemin iptaline ve iadesi talep edilen vergi tutarın davacıya ret ve iadesine hükmeden mahkeme kararında sonucu itibarıyla hukuka aykırılık görülmemiştir.\r\n\r\nAçıklanan nedenlerle temyiz isteminin reddine, .... Vergi Mahkemesinin … günlü ve E:…; K:… sayılı kararının yukarıda belirtilen gerekçeyle onanmasına, 08/10/2012 gününde oybirliğiyle karar verildi.\r\n<h1><strong> </strong><strong>DEĞERLENDİRME VE SONUÇ</strong></h1>\r\n<strong> </strong>Gayrimenkullerin alım, satım ve inşa işleriyle devamlı olarak uğraşanların bu işlerinden elde ettiği gelirler ticari kazanç hükümlerine göre vergilendirilmektedir. Gelir İdaresi Başkanlığının ve diğer vergi dairesi başkanlıklarının vermiş olduğu özelgeler dikkate alındığında, bir yılda birden fazla yada birden fazla yılda taşınmaz alım satım durumunda taşınmaz alımları yönünden mükellefiyet tesisinin gerektiği anlaşılmaktadır.\r\n\r\n&nbsp;\r\n\r\nTaşınmaz alım satımı konusunda özellikle vergi mahkemeleri ve Danıştay içtihatları ile vergi idaresi uygulamaları arasında bazı farklılıklar olduğu da görülmektedir. Danıştay içtihatlarının daha çok mükellef lehinde olduğu, gerek ticari faaliyet gerekse geriye dönük mükellefiyet tesislerinde özel usulsüzlük cezaları anlamında davacılar lehine kararlar ağırlıktadır.\r\n\r\n&nbsp;\r\n\r\nSonuç itibarıyla gerek bireysel taşınmaz alım satımlarında gerekse ticari taşınmaz alım satımlarında vergi mükellefiyeti gerektiren durumlara özellikle dikkat edilmesi, değer artış kazancı oluşmuşsa süresinde beyanname verilmesi, şayet taşınmaz alım satımı yönünden vergi mükellefiyeti söz konusu ise yasalarca sağlanan istisnalardan yararlanılması büyük önem taşımaktadır. Vergi idaresinin 5 yıllık zamanaşımı süresinde geriye dönük olarak vergi incelemesi yapabileceği hususu da dikkate alınarak konuyla ilgili uzman kişilerin de desteği alınarak en etkili çözüm yollarının seçilebilmesi mümkündür.\r\n\r\n&nbsp;\r\n\r\n(*)MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nKaynaklar:\r\n\r\n<a href=\"https://www.gib.gov.tr\">www.gib.gov.tr</a>\r\n\r\nTürk Vergi Kanunlar\r\n\r\n<a href=\"https://www.danıstay.gov.tr\">www.danıstay.gov.tr</a>\r\n\r\n&nbsp;\r\n\r\n&nbsp;','TAŞINMAZ ALIŞ SATIŞLARININ VERGİLENDİRİLMESİNDE DİKKAT EDİLMESİ GEREKEN HUSUSLAR NELERDİR?','','publish','closed','open','','tasinmaz-alis-satislarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir','','','2022-01-03 08:31:19','2022-01-03 05:31:19','',0,'http://www.davavergi.com/?p=834',0,'post','',0),
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(838,1,'2022-01-03 08:31:11','2022-01-03 05:31:11','tasinmazlarin-satisi-nasil-yapilir','tasinmazlarin-satisi-nasil-yapilir','tasinmazlarin-satisi-nasil-yapilir','inherit','closed','closed','','tasinmazlarin-satisi-nasil-yapilir-2','','','2025-01-09 14:13:19','2025-01-09 11:13:19','',834,'http://www.davavergi.com/wp-content/uploads/2022/01/tasinmazlarin-satisi-nasil-yapilir-1.jpg',0,'attachment','image/jpeg',0),
(841,1,'2022-01-08 10:29:09','2022-01-08 07:29:09','Vergi otoritesi takip eden süreçte ise “7338 Sayılı Kanun” la birlikte amortismana tabi iktisadi kıymetlerin yeniden değerlemesini sürekli hale getirdi. Yeniden değerlemenin sürekli hale gelmesi “acaba enflasyon muhasebesi geri mi dönüyor sorusunu akıllara getirdi. Vergi otoritesine göre enflasyon muhasebesi uygulaması, Üretici Fiyatları Endeksindeki (ÜFE) artışın cari yıl da dahil olmak üzere son üç yılda %100 oranında artış göstermesi ve cari yıldaki artışın da asgari %10 oranında gerçekleşmesi koşuluna bağlı.\r\n\r\nKamu Gözetimi Kurumu tarafından yayımlanan ve ülkemizdeki gerçeğe uygun sunum çerçevelerinden birisi olan Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardında da (BOBİ FRS) vergi otoritesiyle uyum sağlamak amacıyla aynı kapsamda bir belirleme yapılmış. Türkiye İstatistik Kurumunca, Türkiye geneli için hesaplanan Yurt İçi Üretici Fiyatları Genel Endeksindeki (Yİ-ÜFE) artışın, içinde bulunulan dönem dâhil son üç raporlama döneminde %100\'den ve içinde bulunulan raporlama döneminde %10\'dan fazla olması halinde finansal tablolarının enflasyon düzeltmesine tâbi tutulacağı hükme bağlanmış durumda.\r\n<h2><strong>Güncel Ekonomik Veriler</strong></h2>\r\nTürkiye İstatistik Kurumu (TUİK) verilerine göre Yurt İçi Üretici Fiyat Endeksi (Yİ-ÜFE) 2019 Kasım’da bir önceki yıla göre %4,26, 2020 Kasım’da bir önceki yıla göre %23,11 ve 2021 Kasım’da bir önceki yıla göre ise %56,62 olarak gerçekleşti. Kasım ayındaki aylık bazdaki artış ise %9,99.\r\n\r\nYine TUİK tarafından 2003 yılı baz alınarak hesaplanan endeks rakamlarına göz atacak olursak; Aralık 2018’de 422,94 olan endeks rakamı Kasım 2021’de 858,43 olarak gerçekleşti. Son 35 aylık endeks performansı yaklaşık %102,96 oranında arttı. Aralık ayındaki verinin negatif gelmemesi durumunda enflasyon muhasebesi şartları gerçekleşmiş oldu.\r\n<h2><strong>Düzenleme Yapılma Sebebi </strong></h2>\r\nFinansal tabloların asıl amacı şirketlerin içinde bulunduğu gerçek durumu ortaya koymak. Bu amaca hizmet etmek ancak ve ancak finansal tablolardan enflasyonun olumsuz etkisinin arındırılmasıyla mümkün. Paranın satın alma gücündeki bu olumsuz etkinin giderilmediği durumlarda raporlanan tutarlar karşılaştırılabilir olmaktan uzaklaşacak ve finansal tablo kullanıcılarına sunulan bilgiler yanıltıcı olabilecektir.\r\n\r\nDüzeltilecek kalemler ilgili finansal tablo kalemlerinin parasal kalem olup olmamasına göre değişkenlik gösterir. Parasal kalemler hali hazırda raporlama dönemi sonundaki cari ölçüm birimine göre ifade edildiklerinden düzeltmeye tabi tutulmazken, parasal olmayan kalemler düzeltilirler.\r\n\r\nParasal kalemler, sabit veya belirlenebilir bir tutarda para olarak alınacak ya da ödenecek varlık ve yükümlülükler ile elde tutulan nakitleri temsil eder. Parasal kalemin en ayırt edici özelliği karşılığında para alma hakkı ya da ödeme yükümlülüğü vermiş olmasıdır. Bunlar dışında kalan finansal tablo kalemleri ise parasal olmayan kalemler olarak dikkate alınır. Parasal ve parasal olmayan kalemlere aşağıdaki başlıkları örnek olarak verebiliriz.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nEnflasyonun neden olduğu çok sayıda olumsuzluktan birisi de işletmelerin mali tablolarında neden olduğu tahribattır. Zira işletmelerin bilançosundaki varlıklar genellikle tarihi değerler üzerinden gösterildiğinden enflasyon bilançolarda erimeye neden olur. Diğer taraftan, fiyatlar nominal bazda arttığından gelir tablosundaki satış ve kar rakamları şişer ve şirketler sırf bu enflasyon nedeniyle daha fazla vergi ödemek durumunda kalırlar. Neden olduğu birçok olumsuzluk nedeniyle yüksek enflasyon istenen bir durum değildir ve ciddi mücadeleyi gerektirir. Bu mücadele temel olarak merkez bankasının görevidir. Merkez bankasının uygulayacağı para politikası, uygulanacak maliye politikası ile desteklenmelidir.\r\n\r\nEnflasyon düzeltmesi, Vergi Usul Kanunu (VUK)’nun mükerrer 298. maddesinde düzenlenmiştir. Söz konusu düzenleme uyarınca, kazançlarını bilanço esasına göre tespit eden gelir ve kurumlar vergisi mükellefleri fiyat endeksindeki (Yİ-ÜFE) artışın, içinde bulunulan dönem dahil son üç hesap döneminde %100\'den ve içinde bulunulan hesap döneminde % 10\'dan fazla olması halinde malî tablolarını enflasyon düzeltmesine tâbi tutarlar. Enflasyon düzeltmesi uygulaması, her iki şartın birlikte gerçekleşmemesi halinde sona erer. Cumhurbaşkanı %100 oranını %35\'e kadar indirmeye veya tekrar kanunî seviyesine kadar yükseltmeye, %10 oranını ise %25\'e kadar çıkarmaya veya tekrar kanunî seviyesine kadar indirmeye yetkilidir.\r\n\r\nGörüldüğü üzere, literatürde “enflasyon muhasebesi” olarak kullanılan enflasyon düzeltmesinin uygulanması için iki şartın birlikte sağlanması gerekmektedir: Yİ-ÜFE artış oranının <strong>1)</strong> son üç hesap döneminde (son 36 ay) %100, <strong>2)</strong> son 12 aylık dönemde ise %10’dan (Cumhurbaşkanı oranı artırırsa %25) fazla olması.\r\n\r\nYukarıdaki verilerden görüldüğü üzere, Kasım-2021 itibariyle 2021 yılı için enflasyon düzeltmesinin her iki şartı da sağlanmış durumdadır. Bu durumda, enflasyon Aralık ayında mucizevi bir şekilde düşmezse (negatife dönmezse) veya sihirli bir el Aralık ayındaki enflasyon oranını negatife çevirmezse 2021 yılında enflasyon düzeltmesi uygulanacaktır.\r\n\r\nBu durumda akla ilk gelen soru, 7326 sayılı Yapılandırma Kanunu kapsamında taşınmazlarını ve amortismana tabi iktisadi kıymetlerini yeniden değerlemeye tabi tutup değer artışı üzerinden %2 vergi ödeyenlerin ödedikleri bu vergilerin ne olacağıdır. 2021 yılı sonunda enflasyon düzeltmesi yapılacak olması nedeniyle, 7326 sayılı Kanunla yapılmış olan yeniden değerlemenin bir anlamı kalmamıştır. Zira enflasyon düzeltmesi yapılmasıyla birlikte bilançodaki parasal olmayan bütün kalemler Yİ-ÜFE ile endekslenecektir. Bu durumda, 7326 sayılı Kanun kapsamında halihazırda yeniden değerleme yapmış olanlar boşuna %2’lik vergi ödeme durumuna düşmüş bulunmaktadırlar. Yeniden değerlemeden yararlanmak mükellefler açısından bir hak ve ihtiyari olduğundan, ödenmiş olan bu %2’lik verginin yasal bir düzenleme olmadığı sürece iadesi söz konusu olmayacaktır\r\n\r\nİSO açıklamalarına göre, İSO 500’de 2015’te %60’ların üzerindeki toplam borçlar, 2020’de %68,4’e çıkmışken; özkaynaklar %31,6 sabit kaldı. İSO ikinci 500’de de öz kaynakların payı 2019’da %41,3, 2020’de %39,2 olurken; 2019’da %58,7 olan toplam borçların payı 2020 yılında %60,8 oldu. Diğer bir deyişle, İSO 500 şirketlerinin mali tablolarında parasal olmayan kıymetler önemli yer tutuyor. Bunun nedeni, Türkiye’de işletme faaliyetleri özykaynaklardan çok yabancı kaynak ile finanse edilmesidir.\r\n\r\nSonuç olarak 2022 yılında düzeltme yapılırsa, özkaynakları güçlü olmayan mükellefler, parasal olmayan kıymetlerinin düzeltilmesinden kaynaklanan gelir üzerinden vergi ödemek durumunda kalabilecek. Bu nedenle, 2022’de ÜFE artışı %25’i aşmaz ve %10 oranı Cumhurbaşkanı tarafından %25’e çıkarılırsa, büyük ihtimalle 2004’teki gibi bir yıl uygulanıp sonra tekrar rafa kalkacak enflasyon düzeltmesinin mükelleflere yükleyeceği ek vergi yükü ortadan kaldırılabilir.\r\n\r\n&nbsp;\r\n\r\n<strong>FIRAT İNSEL</strong>\r\n\r\n<strong>VERGİ MÜFETTİŞİ</strong>\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','ENFLASYON MUHASEBESİ GERİ Mİ GELİYOR ?','','publish','closed','open','','enflasyon-muhasebesi-geri-mi-geliyor','','','2022-01-08 10:29:09','2022-01-08 07:29:09','',0,'http://www.davavergi.com/?p=841',0,'post','',0),
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(845,1,'2022-01-25 10:13:53','2022-01-25 07:13:53','<p style=\"text-align: right;\">Cihan TEKİN</p>\r\n\r\nMobil uygulama, akıllı telefon veya tablet gibi mobil cihazlara yönelik özel kodlar ve tasarımlar ile geliştirilen yazılımı; mobil uygulama geliştiricisi, elektronik uygulama paylaşım ve satış platformlarında faaliyet göstermek amacıyla uygulama geliştiren ve geliştirdiği uygulamaları bu platformlarda kullanıcıların hizmetine sunan gerçek kişiyi ifade etmektedir. Sosyal içerik üreticisi ise sosyal ağ sağlayıcıları aracılığıyla herhangi bir konuya ilişkin paylaşımlar yapmak suretiyle tanıtım ve tavsiyede bulunarak bir ürün ya da hizmetin satın alınması için diğer kullanıcıları etkilemek suretiyle gelir elde edenler ile paylaşımlarının izlenmesi sayesinde reklam gelirlerinden pay alan başta olmak üzere içerik üreticiliği faaliyeti sonucu her türlü gelir elde eden gerçek kişiyi ifade etmektedir.\r\n<strong>Bilindiği üzere, 7338 sayılı Kanunun 2 nci maddesi ile 193 sayılı Kanuna aşağıdaki madde eklenmiştir.</strong>\r\n“ Sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde kazanç istisnası:\r\nMükerrer Madde 20/B – İnternet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticilerinin bu faaliyetlerinden elde ettikleri kazançlar ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştirenlerin elektronik uygulama paylaşım ve satış platformları üzerinden elde ettikleri kazançlar gelir vergisinden müstesnadır.\r\nBu istisnadan faydalanılabilmesi için Türkiye’de kurulu bankalarda bir hesap açılması ve bu faaliyetlere ilişkin tüm hasılatın münhasıran bu hesap aracılığıyla tahsil edilmesi şarttır.\r\nBankalar, bu kapsamda açılan hesaplara aktarılan hasılat tutarı üzerinden, aktarım tarihi itibarıyla %15 oranında gelir vergisi tevkifatı yapmak ve Kanunun 98 ve 119 uncu maddelerindeki esaslar çerçevesinde beyan edip ödemekle yükümlüdür. Bu tutar üzerinden 94 üncü madde kapsamında ayrıca tevkifat yapılmaz.\r\nMükelleflerin birinci fıkra kapsamı dışında başka faaliyetlerinden kaynaklanan kazanç ya da iratlarının bulunması istisnadan faydalanmalarına engel değildir.\r\nBirinci fıkra kapsamındaki kazançları toplamı 103 üncü maddede yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşanlar ile faaliyete ilişkin tüm gelirlerini ikinci fıkrada belirtilen şartlara göre tahsil etmeyenler bu istisnadan faydalanamazlar. Bu durumda olanların, 94 üncü maddenin birinci fıkrası kapsamında tevkifat yapma yükümlülüğü yoktur.\r\nİstisnaya ilişkin şartların taşınmadığının tespit edilmesi halinde eksik tahakkuk etmiş olan vergi, vergi ziyaı cezası kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur.\r\nÖte yandan 12/1/2022 tarihli ve 31717 sayılı Resmi Gazete\' de sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde kazanç istisnasına ilişkin 318 Seri No.lu Gelir Vergisi Genel Tebliği yayımlanmıştır.\r\n<h1>\r\nSOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASI VE ŞARTLARI</h1>\r\nSosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde kazanç istisnasına ilişkin şartları aşağıdaki gibi sıralayabiliriz.\r\n<strong>1.</strong> İstisnadan, internet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticisi gerçek kişiler ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştiren gerçek kişiler yararlanabilecektir. Söz konusu istisna uygulamasında mükelleflerin tam veya dar mükellef olmalarının bir önemi bulunmamaktadır.\r\n<strong>2.</strong> İstisnadan yararlanabilmek için söz konusu faaliyetlerde bulunan kişilerin bu faaliyetleri sonucu elde edecekleri tüm hasılatı tahsil etmelerini teminen Türkiye’de kurulu bankalarda hesap açmaları şarttır.\r\n<strong>3.</strong> İstisnadan faydalanmak isteyen mükelleflerin ikametgâhlarının bulunduğu yerdeki tarha yetkili vergi dairesine başvurarak istisna kapsamındaki faaliyetine ilişkin olarak ilgili vergi dairelerinden Ek-1’de yer alan “193 Sayılı Kanunun Mükerrer 20/B Maddesi Uygulamasına İlişkin İstisna Belgesi”ni (İstisna Belgesi) almaları gerekmektedir.\r\n<strong>4.</strong> Vergi dairelerinden temin edilen istisna belgeleri, madde kapsamında istisna edilen faaliyetlerle ilgili hasılatın tahsil edileceği banka hesaplarının açılışında kullanılacaktır. Mükelleflerin bankalardaki mevcut hesapları da istisna belgesinin ilgili bankaya ibrazı suretiyle, münhasıran bu faaliyetlere ilişkin hasılatın tahsili amacıyla kullanılabilecektir.\r\nSöz konusu istisnadan yararlanabilmek amacıyla Türkiye’de kurulu bankalar nezdinde yeni hesap açılması halinde hesap açılış tarihinden itibaren, mevcut hesabın kullanılacak olması halinde ise mevcut hesabın bu amaçla kullanılacağına dair istisna belgesinin bankaya ibraz tarihinden itibaren bir ay içerisinde banka hesaplarına ilişkin bilgilerin (banka adı, banka şubesi, iban numarası) bağlı bulunulan vergi dairesine yazılı bildirim yükümlülüğü getirilmiştir. Bu bağlamda istisnadan yararlanabilmek amacıyla bankada hesap açan veya hesaplarını bu amaçla kullanmaya başlayan mükelleflerin banka hesaplarına ilişkin bilgilerini bir ay içerisinde bağlı bulundukları vergi dairesine bildirmeleri şarttır.\r\n<strong>5.</strong> İstisnadan yararlanabilmek için istisna kapsamındaki faaliyetlerden elde edilen hasılat toplamının 193 sayılı Kanunun 103 üncü maddesinde yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşmaması şarttır. İstisna uygulamasında söz konusu tarifenin dördüncü gelir diliminde yer alan tutarın aşılıp aşılmadığı, takvim yılı sonu itibarıyla her bir yıl için ayrı ayrı değerlendirilecektir.\r\nİstisna şartlarını haiz mükelleflerin, istisna kapsamındaki faaliyetleri nedeniyle elde ettikleri kazançlar için yıllık gelir vergisi beyannamesi verilmeyecek, diğer gelirleri nedeniyle beyanname verilmesi halinde bu kazançlar beyannameye dâhil edilmeyecektir.\r\n<strong>6.</strong> İstisna edilen faaliyetlere ilişkin gelirin ayni olarak tahsil edilmesi halinde, tahsile konu mal veya hizmetin tahsil tarihindeki rayiç bedelinin gelirin elde edildiği ay içerisinde, ayni olarak tahsil edilen gelirin içinde bulunulan ayın son yedi günü içerisinde elde edilmiş olması halinde ise en geç takip eden ayın ikinci iş günü bitimine kadar banka hesabına yatırılması durumunda istisna şartları ihlal edilmemiş olacaktır.\r\n<strong>7.</strong> Mobil cihazlar için uygulama geliştiriciliği faaliyeti kapsamında yalnızca elektronik uygulama paylaşım ve satış platformları üzerinden elde edilen kazançlar mezkûr madde kapsamında istisna edilmektedir. Bu platformlar üzerinden elde edilen; ücretli uygulama satış geliri, reklam geliri, uygulama içi satış geliri, sponsorluk geliri, ücretli abonelik geliri gibi gelirler istisna kapsamında dikkate alınacaktır. Diğer taraftan, elektronik uygulama paylaşım ve satış platformları dışında elde edilen kazançlar ise istisna kapsamında değerlendirilemeyecektir.\r\nSosyal içerik üreticiliği faaliyeti kapsamında sosyal ağ sağlayıcıları üzerinden elde edilen; reklam gelirleri, sponsorluk gelirleri, bağışlar, hediyeler, bahşişler, ücretli abonelik gelirleri gibi gelirler istisna kapsamında dikkate alınacaktır.\r\nSosyal içerik üreticileri tarafından internet ortamındaki sosyal ağ sağlayıcıları üzerinden elde edilen gelirlerin üçüncü taraf hizmet sağlayıcıları aracılığıyla elde edilmesi durumunda da istisnadan yararlanılabilecektir.\r\n<strong>8.</strong> 193 sayılı Kanunun mükerrer 20/B maddesinde istisna edilen türdeki faaliyetlerde bulunan mükelleflerden istisnadan faydalananların yıl içindeki kazançları toplamının 193 sayılı Kanunun 103 üncü maddesinin dördüncü gelir diliminde yer alan (2022 yılı için 880.000 TL) tutarı aşıp aşmadığına bakılmaksızın, defter tasdik ettirme, defter tutma (defter-beyan sistemine kaydolma/elektronik defter tutma) ve belge düzenleme zorunluluklarının kaldırılması uygun görülmüştür.\r\nBu istisnadan yararlananların, faaliyetlerine ilişkin olarak adlarına düzenlenen belgeler ile yapmış oldukları giderlere, satın aldıkları mal ve hizmetlere ilişkin belgeleri 213 sayılı Kanunda öngörülen süre boyunca saklamaları zorunludur.\r\nMezkûr madde kapsamında istisna edilen faaliyetlerin yanı sıra mükelleflerin ticari, zirai veya serbest meslek kazancı yönünden başka faaliyetlerinin bulunması halinde, defter tasdik ettirme, defter tutma (defter-beyan sistemine kaydolma/elektronik defter tutma) ve belge düzenleme zorunlulukları devam etmektedir. Başkaca faaliyetleri nedeniyle mükellefiyeti bulunan ve defter tutan mükelleflerin, istisna kapsamında bulunan ve bulunmayan faaliyetlerine ilişkin hasılat, maliyet ve gider unsurlarının ayrı ayrı izlenmesi, istisna kapsamındaki faaliyete ilişkin hasılat, maliyet ve gider unsurlarının, diğer faaliyetlerle ilişkilendirilmemesi ve kayıtlarının da bu ayrımı sağlayacak şekilde tutulması gerekmektedir. Mevcut istisna uygulaması kapsamında icra edilen faaliyet ile bu kapsama girmeyen işlerin birlikte yapılması halinde müşterek genel giderler, bu faaliyetler ile ilgili olarak cari yılda oluşan hasılatın toplam hasılat içindeki oranı dikkate alınarak dağıtılacaktır. Bu dağıtım sonucunda müşterek genel giderlerden istisna kapsamındaki faaliyete düşen pay, diğer faaliyetlere ilişkin vergiye tabi kazancın ve matrahın tespitinde dikkate alınmayacaktır.\r\n<strong>9.</strong> Türkiye’de kurulu bankalarda hesap açılmadığı, elde edilen hasılatın tamamının açılan banka hesabına yatırılmadığı veya eksik yatırıldığı veya istisnaya ilişkin şartları taşımamasına rağmen istisnadan faydalandığı tespit edilen mükelleflerin söz konusu kazançlarına ilişkin olarak eksik tahakkuk etmiş olan vergi, mükellefin bağlı bulunduğu yerdeki vergi dairesi tarafından vergi ziyaı cezası kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur.\r\n<h1>\r\nSOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASINA İLİŞKİN ÖRNEKLER</h1>\r\n<h2>\r\nÖrnek-1:</h2>\r\nSosyal ağ sağlayıcıları aracılığıyla sosyal içerik üreten mükellef (G)’ye içerik üretimi karşılığında 5/5/2022 tarihinde cep telefonu verilmiştir. Cep telefonunun alındığı tarihteki rayiç bedeli 15.000 TL’dir.\r\nSosyal içerik üretimi karşılığında ayni tahsilata konu edilen cep telefonunun, 5/5/2022 tarihindeki rayiç bedeli kadar nakit bedelin 31/5/2022 tarihine kadar bu istisna kapsamında açılan hesaplara yatırılması halinde, mezkur madde kapsamında istisnadan yararlanılmaya devam edilebilecektir.\r\n<h2>\r\nÖrnek-2:</h2>\r\nMükellef (İ) sosyal içerik üreticiliği faaliyetiyle iştigal etmektedir. Mükellefin çeşitli sosyal ağ sağlayıcıları üzerinde kendine ait hesapları bulunmakta olup, mükellef tarafından üretilen içeriklerin bir kısmı kendine ait hesaplar üzerinden bir kısmı ise üçüncü taraf hizmet sağlayıcılarına ait hesaplar üzerinden paylaşılmaktadır. Üçüncü taraf hizmet sağlayıcısı kendisine ait hesaplarda, mükellef (İ)’nin ürettiği içerikler nedeniyle elde edilen gelirler üzerinden komisyon bedelini düşmek suretiyle kalan tutarı mükellefin münhasıran bu amaçla açılan hesabına aktarmaktadır.\r\nMükellefin istisna kapsamındaki faaliyeti dolayısıyla üçüncü taraf hizmet sağlayıcısı aracılığıyla elde ettiği gelirler için mezkûr maddede belirtilen diğer şartların da sağlanması koşuluyla söz konusu istisnadan yararlanılabilecektir.\r\nSosyal ağ sağlayıcısı olarak kabul edilmeyen kişisel internet siteleri, elektronik ticaret siteleri, haber siteleri gibi etkileşim amaçlı içeriğin ikincil ve yan hizmet olarak sunulduğu platformlarda faaliyette bulunan kişilerin bu faaliyetlerinden elde ettikleri kazançlar için mezkûr istisna hükümleri uygulanmayacaktır.\r\n<h2>\r\nÖrnek-3:</h2>\r\nMükellef (J), kişisel internet sitesinde yemek tarifleri vermekte ve yemeklerin yapılışına ilişkin videolar yayınlamaktadır. Mükellefin faaliyette bulunduğu kişisel internet sitesinin belirli alanlarında reklamlar yayınlanmakta ve yayınlanan bu reklamlardan kazanç elde edilmektedir.\r\nSadece belirli bir kısmında sosyal etkileşim amaçlı içeriğe yer veren kişisel internet sitelerinin sosyal ağ sağlayıcıları kapsamında değerlendirilmesi mümkün olmadığından mükellefin kişisel internet sitesi aracılığıyla elde ettiği kazanç istisna kapsamında değerlendirilemeyecektir.\r\n<h1>\r\nÖrnek-4:</h1>\r\nMükellef (K), sosyal ağ sağlayıcısı üzerinden matematik dersi eğitim videoları yayınlamakta ve videoların izlenmesi esnasında yayınlanan reklamlardan kazanç elde etmektedir.\r\nSosyal içerik üreticiliği faaliyetinin sosyal ağ sağlayıcısı üzerinden yapılmış olması nedeniyle reklam gelirlerinden pay almak suretiyle elde edilen kazanca mezkur istisna hükümleri uygulanabilecektir.\r\n<h2>\r\nÖrnek-5:</h2>\r\nMükellef (F), 2022 takvim yılında sosyal içerik üreticiliği faaliyetinden 500.000 TL, internet üzerinden yapılan perakende ticareti faaliyetinden ise 800.000 TL kazanç elde etmiştir.\r\nAnılan mükellefin istisna kapsamındaki faaliyeti nedeniyle elde ettiği kazancı 193 sayılı Kanunun 103 üncü maddesinin dördüncü gelir diliminde yer alan tutarı (2022 yılı için 880.000 TL) aşmadığından bu kazanç için yıllık gelir vergisi beyannamesi verilmeyecek, internet üzerinden yapılan perakende ticareti faaliyetinden elde ettiği kazanç nedeniyle verilecek yıllık gelir vergisi beyannamesine bu kazançlar dâhil edilmeyecektir.\r\nSosyal içerik üreticiliği faaliyetinden dolayı tevkif suretiyle ödenmiş vergi olan 75.000 TL (500.000*%15) mükellefin beyanı üzerine hesaplanan vergilerden mahsup edilemeyecektir.\r\n<h2>\r\nÖrnek-6:</h2>\r\nMükellef (Ç), 2022 takvim yılında sosyal içerik üreticiliği faaliyetinden dolayı 450.000 TL, şehirlerarası yolcu taşımacılığı faaliyetinden ise 550.000 TL kazanç elde etmiştir.\r\nAnılan mükellefin istisna kapsamındaki faaliyetleri nedeniyle elde ettiği kazancı 193 sayılı Kanunun 103 üncü maddesinin dördüncü gelir diliminde yer alan tutarı (2022 yılı için 880.000 TL) aşmadığından şehirlerarası yolcu taşımacılığı faaliyeti nedeniyle verilecek yıllık gelir vergisi beyannamesine sosyal içerik üreticiliği faaliyetinden elde edilen kazançlar dâhil edilmeyecektir.\r\n<h2>\r\nÖrnek-7:</h2>\r\nMobil uygulama geliştiriciliği faaliyetinde bulunan mükellef (D), istisna kapsamındaki bu faaliyeti nedeniyle Türkiye’de kurulu bankalar aracılığıyla 2022 takvim yılında 600.000 TL hasılat elde etmiştir.\r\nAncak, mükellefin söz konusu faaliyeti nedeniyle nakden tahsil ettiği gelirlerinin de bulunduğu, takvim yılı sona ermeden tespit edilmiştir.\r\nBu nedenle, 2022 yılında mobil uygulama geliştiriciliği faaliyetinden elde edilen gelirlerin tamamı için yıllık gelir vergisi beyannamesi verilmesi gerekmekte olup, faaliyet kapsamında bankalar tarafından tevkif edilmiş olan vergiler mükellefin beyanı üzerine hesaplanan gelir vergisinden mahsup edilebilecektir.\r\nDiğer taraftan, mezkûr maddede belirtilen şartların sağlanması halinde 2023 takvim yılı ve sonraki yıllar için de istisna uygulamasından yararlanılabilecektir.\r\n<h2>\r\nÖrnek-8:</h2>\r\nSosyal içerik üreticisi mükellef (E), faaliyetini yürütmek için bir işyeri kiralamıştır. Ayrıca yanında bir işçi çalıştırmakta olup, yaptığı içerik üretim faaliyeti karşılığında 193 sayılı Kanunun mükerrer 20/B maddesi kapsamında 2022 yılında 950.000 TL kazanç elde etmiştir.\r\nMükellef (E)’nin 2022 yılında elde ettiği kazancın, aynı Kanunun 103 üncü maddesinde yazılı tarifenin dördüncü gelir diliminde yer alan tutarı (2022 yılı için 880.000 TL) aşması nedeniyle istisnadan faydalanılamayacak ve bu kazançlar yıllık gelir vergisi beyannamesiyle beyan edilecektir.\r\nDiğer taraftan, mükellef (E) kiralamış olduğu işyeri nedeniyle 2022 yılında ödediği kira bedelleri ile çalıştırdığı işçisine ödediği ücret ödemeleri üzerinden gelir vergisi tevkifatı yapmayacaktır. Mükellef (E)’nin yanında çalışan işçisinin ücret geliri ise, 193 sayılı Kanunun 23 üncü maddesindeki istisna hükümleri de dikkate alınmak suretiyle 95 inci maddesi uyarınca vergilendirilecektir.\r\n<h2>\r\nÖrnek-9:</h2>\r\nMükellef (L)’nin sosyal içerik üreticiliği faaliyetinin yanında otel işletmeciliği faaliyeti de bulunmaktadır. Sosyal içerik üreticiliği faaliyeti kapsamında hasılatının tamamını banka aracılığıyla tahsil eden istisna şartlarını haiz mükellefin 2022 yılında söz konusu faaliyetlerine ilişkin bilgileri aşağıdaki gibidir:\r\nSosyal içerik üreticiliği faaliyeti gayrisafi hasılat                                         700.000 TL\r\nSosyal içerik üreticiliği faaliyeti kapsamında yapılan giderler                        50.000 TL\r\nOtel işletmeciliği faaliyeti gayrisafi hasılat                                                1.800.000 TL\r\nOtel işletmeciliği faaliyeti giderler                                                                600.000 TL\r\nMüşterek genel giderler                                                                               100.000 TL\r\nMükellef sosyal içerik üreticiliği faaliyeti ile bu istisna kapsamına girmeyen faaliyeti birlikte yaptığı için sosyal içerik üreticiliği faaliyetine ilişkin gider, maliyet ve müşterek giderlerden sosyal içerik üreticiliği faaliyetine düşen pay vergiye tabi otel işletmeciliği faaliyetine ilişkin kazancın tespitinde dikkate alınamayacaktır.\r\nBuna göre; mükellefin 2022 yılında,\r\n<strong>a)</strong> Otel işletmeciliği faaliyetine ilişkin;\r\n- Hasılat toplamı: 1.800.000 TL,\r\n- Müşterek genel giderlerden otel işletmeciliği faaliyetine düşen pay tutarı: 72.000 TL [100.000 TL * (1.800.000 TL / (700.000 TL + 1.800.000 TL))]\r\n<strong>b)</strong> Sosyal içerik üreticiliği faaliyetine ilişkin;\r\n- Hasılat toplamı: 700.000 TL,\r\n- Müşterek genel giderlerden sosyal içerik üreticiliği faaliyetine düşen pay tutarı: 28.000 TL [100.000 TL * (700.000 TL / (700.000 TL + 1.800.000 TL))]\r\nSöz konusu dönemde sosyal içerik üreticiliği faaliyetine ilişkin istisna kapsamında tevkif edilen vergi 105.000 TL (700.000 TL * %15) olup, yapılan tevkifat bu faaliyete ilişkin nihai vergi olacaktır. Müşterek genel giderlerden istisna kapsamındaki faaliyete düşen kısım (28.000 TL) ile sosyal içerik üreticiliği faaliyeti kapsamında yapılan giderler (50.000 TL) otel işletmeciliği faaliyetine ilişkin vergiye tabi kazancın ve matrahın tespitinde dikkate alınmayacaktır.\r\n<h2> SONUÇ</h2>\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile mükellefler için Gelir Vergisi yönünden yeni istisna hükümleri getirilmiştir. Bu istisnalardan biri de sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinden elde edilen kazanç istisnasıdır. Yapılan düzenlemeyle, internet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticilerinin bu faaliyetlerinden elde ettikleri kazançlar ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştirenlerin elektronik uygulama paylaşım ve satış platformları üzerinden elde ettikleri kazançları da gelir vergisinden istisna edilmiştir. 12/1/2022 tarihli ve 31717 sayılı Resmi Gazete\' de ise sosyal içerik üreticiliği ile mobil cihazlar için uygulama geliştiriciliğinde kazanç istisnasına ilişkin 318 Seri No.lu Gelir Vergisi Genel Tebliği yayımlanmıştır.\r\nİstisnadan, internet ortamındaki sosyal ağ sağlayıcıları üzerinden metin, görüntü, ses, video gibi içerikler paylaşan sosyal içerik üreticisi gerçek kişiler ile akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştiren gerçek kişiler yararlanabilecektir. Öte yandan söz konusu istisna uygulamasında mükelleflerin tam veya dar mükellef olmalarının bir önemi bulunmamaktadır. İstisnadan sadece gelir vergisi mükellefleri yararlanabilecek olup kurumlar vergisi mükellefleri bu istisnadan yararlanamayacaktır. İstisnadan yararlanabilmek için söz konusu faaliyetlerde bulunan kişilerin bu faaliyetleri sonucu elde edecekleri tüm hasılatı tahsil etmelerini teminen Türkiye’de kurulu bankalarda hesap açmaları şarttır. Yine istisnadan yararlanabilmek için istisna kapsamındaki faaliyetlerden elde edilen hasılat toplamının 193 sayılı Kanunun 103 üncü maddesinde yazılı tarifenin dördüncü gelir diliminde yer alan tutarı aşmaması şarttır.\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nKAYNAKÇA\r\n193 Sayılı Gelir Vergisi Kanunu.\r\n7338 Sayılı Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun.\r\n318 Seri No.lu Gelir Vergisi Genel Tebliği.','SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİ KAZANÇ İSTİSNASINDA SON DURUM VE UYGULAMALAR','','publish','closed','open','','sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar','','','2022-01-25 10:13:53','2022-01-25 07:13:53','',0,'http://www.davavergi.com/?p=845',0,'post','',0),
(846,1,'2022-01-25 10:13:12','2022-01-25 07:13:12','sosyalicerik','sosyalicerik','sosyalicerik','inherit','closed','closed','','sosyalicerik','','','2025-01-09 14:13:27','2025-01-09 11:13:27','',845,'http://www.davavergi.com/wp-content/uploads/2022/01/sosyalicerik.jpg',0,'attachment','image/jpeg',0),
(849,1,'2022-02-15 14:30:45','2022-02-15 11:30:45','<p style=\"text-align: right;\">Fırat İNSEL  -  Vergi Müfettişi</p>\r\n15/6/2012 tarihli Resmi Gazete’de yayımlanan 6322 Sayılı Kanun ile 01.01.2013 tarihinde yürürlüğe girmek üzere, 5520 sayılı Kurumlar Vergisi Kanununun 11 inci maddesinin birinci fıkrasının (i) bendinde, kredi kuruluşları, finansal kuruluşlar, finansal kiralama, faktoring ve finansman şirketleri dışında, kullanılan yabancı kaynakları öz kaynaklarını aşan işletmelerde, aşan kısma münhasır olmak üzere, yatırımın maliyetine eklenenler hariç, işletmede kullanılan yabancı kaynaklara ilişkin faiz, komisyon, vade farkı, kâr payı, kur farkı ve benzeri adlar altında yapılan gider ve maliyet unsurları toplamının %10\'unu aşmamak üzere Cumhurbaşkanınca kararlaştırılan kısmının kanunen kabul edilmeyen gider olarak dikkate alınacağı hüküm altına alınmıştı.\r\nCumhurbaşkanı bu yetkisini 4/2/2021 tarihli ve 31385 sayılı Resmi Gazete’de yayımlanan 3/2/2021 tarihli ve 3490 sayılı Cumhurbaşkanı Kararıyla kullanmış olup bu Kararda 1/1/2021 tarihinden itibaren başlayan vergilendirme dönemi kazançlarına uygulanmak üzere söz konusu gider ve maliyet unsurlarının %10’unun kurum kazancının tespitinde indiriminin kabul edilmeyeceği düzenlenmiştir.\r\nDevamında, Gelir İdaresi Başkanlığı 24/3/2021 tarihinde bu konuya ilişkin açıklamaların yer aldığı 19 seri no.lu Kurumlar Vergisi Genel Tebliğ Taslağını kamuoyu ile paylaşmıştır. Daha sonra söz konusu Tebliğ Taslağı kamuoyundan gelen görüşler doğrultusunda 22/4/2021 ve 12/5/2021 tarihlerinde güncellenerek, 18 seri no.lu Kurumlar Vergisi Genel Tebliğ Taslağı olarak tekrardan kamuoyu ile paylaşmıştır. Makalemizde finansman gider kısıtlaması ile alakalı son düzenlemeleri de dikkate alarak açıklayacağız.\r\n<h1>Finansman Gider Kısıtlaması</h1>\r\n6322 sayılı Kanunun 37 nci maddesiyle 1/1/2013 tarihinden itibaren yürürlüğe girmek üzere 5520 sayılı Kanunun 11 inci maddesinin birinci fıkrasına eklenen (i) bendiyle; kredi kuruluşları, finansal kuruluşlar, finansal kiralama, faktoring ve finansman şirketleri dışında, kullanılan yabancı kaynakları öz kaynaklarını aşan işletmelerde, aşan kısma münhasır olmak üzere, yatırımın maliyetine eklenenler hariç, işletmede kullanılan yabancı kaynaklara ilişkin faiz, komisyon, vade farkı, kâr payı, kur farkı ve benzeri adlar altında yapılan gider ve maliyet unsurları toplamının %10\'unu aşmamak üzere Cumhurbaşkanınca kararlaştırılan kısmı kanunen kabul edilmeyen gider (KKEG) olarak kabul edilmiştir.\r\nAyrıca, bu oranı sektörler itibarıyla farklılaştırmaya Cumhurbaşkanı, bendin uygulanmasına ilişkin usul ve esasları belirlemeye Hazine ve Maliye Bakanlığı yetkili kılınmıştır. Cumhurbaşkanı bu yetkisini 4/2/2021 tarihli ve 31385 sayılı Resmî Gazete’de yayımlanan 3/2/2021 tarihli ve 3490 sayılı Cumhurbaşkanı Kararıyla kullanmış olup bu Kararda 1/1/2021 tarihinden itibaren başlayan vergilendirme dönemi kazançlarına uygulanmak üzere söz konusu gider ve maliyet unsurlarının %10’unun kurum kazancının tespitinde indiriminin kabul edilmeyeceği düzenlenmiştir. Dolayısıyla, yabancı kaynakları öz kaynaklarını aşmış olan kurumlar vergisi mükelleflerinin, aşan kısımla sınırlı olmak üzere, yabancı kaynaklara ilişkin faiz, komisyon, vade farkı, kâr payı, kur farkı ve benzeri adlar altında yapılan gider ve maliyet unsurları toplamının %10’luk kısmı, kurum kazancının tespitinde KKEG olarak dikkate alınacaktır. Ayrıca, öz kaynak tutarını aşan yabancı kaynaklara ilişkin olarak faiz, komisyon, vade farkı, kâr payı, kur farkı ve benzeri adlar altında yapılan gider ve maliyet unsurlarından, yatırımın maliyetine eklenmiş olan yabancı kaynaklardan doğan gider ve maliyet unsurları ise %10’luk bu kısıtlamaya tabi tutulmayacaktır.\r\n<h2>Kapsama Giren Mükellefler</h2>\r\nKapsama giren mükellefler Kanunun 11 inci maddesinin birinci fıkrasının (i) bendinde düzenlenen finansman gider kısıtlaması, yabancı kaynakları öz kaynaklarını aşan kurumlar vergisi mükellefleri hakkında uygulanacaktır.\r\nAyrıca, finansman gider kısıtlaması uygulamasında, yabancı kaynak ve öz kaynak mukayesesi gerekmekte olduğundan bu düzenleme bilanço esasına tabi mükellefler için geçerli olup işletme hesabı esasına tabi mükellefler bu kapsamda değerlendirilmeyecektir. -4632 sayılı Kanun kapsamında faaliyette bulunan emeklilik şirketleri,\r\n-5411 sayılı Kanun kapsamında faaliyette bulunan Türkiye’de kurulu mevduat bankaları, katılım bankaları, kalkınma ve yatırım bankaları, yurt dışında kurulu bu nitelikteki kuruluşların Türkiye\'deki şubeleri ve finansal holding şirketleri,\r\n-5684 sayılı Kanun kapsamında faaliyette bulunan sigorta ve reasürans şirketleri,\r\n-6361 sayılı Kanunun ilgili maddelerinde yer alan sözleşmelere uygun olarak faaliyette bulunan finansal kiralama, faktoring, finansman şirketleri ve tasarruf finansman şirketleri ile,\r\n-6362 sayılı Kanun kapsamında sermaye piyasası faaliyetlerinde bulunan kurumlar, finansman gider kısıtlamasına tabi tutulmayacaklardır.\r\n<h2>Kapsama Girecek Yabancı Kaynaklar</h2>\r\nKısıtlama kapsamına giren yabancı kaynaklar\r\nTebliğde;\r\n-Yabancı kaynaklar: Bilançonun kısa vadeli yabancı kaynaklar ve uzun vadeli yabancı kaynaklar toplamını,\r\n- Finansman giderleri: Yabancı kaynağın kullanım süresine bağlı olarak doğan her türlü faiz, komisyon, vade farkı, kâr payı, kur farkı, faktoring kuruluşlarına verilen iskonto bedelleri ve benzeri adlar altında yapılmış olan gider ve maliyet unsurlarını,\r\nifade ettiği belirtilmiştir.\r\nBuna göre, yabancı kaynakların öz kaynak kıyaslamasında dikkate alınacak yabancı kaynaklar, bilançodaki vadeye (kullanım süresine) bağlı olarak finansman giderine yol açan yabancı kaynakları değil tüm yabancı kaynakları (kısa vadeli yabancı kaynaklar ve uzun vadeli yabancı kaynakların tamamını) kapsamaktadır.\r\nGörüldüğü üzere, Tebliğde hesaplamaya dahil edilmeyecek bir yabancı kaynak tanımına yer verilmemiştir; ancak kapsama girmeyen gider ve maliyet unsurlarına ilişkin açıklamalara yer verilmiştir.\r\nTebliğde, finansman giderlerine ilişkin bir gider veya maliyet unsurunun gider kısıtlamasına konu edilmesi için bunların yabancı kaynak kullanımına ve bu kaynağın kullanım süresine bağlı olarak doğmuş olması gerektiği belirtilmektedir.\r\nBu noktada;\r\n- Teminat mektubu komisyonları, tahvil ihracı ile ilgili olarak yapılan baskı ve benzeri giderler ile ipotek masrafları gibi herhangi bir yabancı kaynak kullanımına bağlı olmaksızın yapılan giderlerin gider kısıtlamasına konu edilmesinin söz konusu olmadığı,\r\n- Aynı şekilde bir finansman gideri olmayıp finansman geliri azalması niteliğinde olan erken ödeme iskontoları veya peşin ödeme iskontolarının da gider indirimi kısıtlaması kapsamı dışında olduğu belirtilmiştir.\r\n<h2>Finansman Gider Kısıtlamasının Uygulanacağı Dönem</h2>\r\nGider kısıtlaması kapsamında olup bilanço esasına göre defter tutan kurumlar vergisi mükellefleri, her bir geçici vergilendirme döneminin son günü itibarıyla finansman gider kısıtlaması öncesi Vergi Usul Kanununa göre çıkaracakları bilanço esas alınmak suretiyle öz kaynak ve yabancı kaynak mukayesesi yaparak finansman gider kısıtlamasına tabi olup olmayacaklarını tespit edeceklerdir. Yıllık dönemde; hesap dönemi olarak takvim yılını kullanan mükelleflerde 31 Aralık tarihli bilanço, özel hesap dönemini kullanan mükelleflerde ise hesap döneminin son günü itibarıyla çıkarılacak bilanço esas alınacaktır. Dolayısıyla, finansman gider kısıtlaması ilk defa 2021 yılının birinci geçici vergilendirme dönemi itibarıyla dikkate alınacaktır.\r\n<h2>01/1/2013 Tarihinden Önce Yapılan Borçlanmalara İlişkin Finansman Giderlerinin Durumu,</h2>\r\nKurumlar Vergisi Kanununun “Kabul edilmeyen indirimler” başlıklı 11 inci maddesinin birinci fıkrasının (i) bendinde yer alan finansman gider kısıtlamasına ilişkin düzenleme 1/1/2013 tarihinden itibaren yürürlüğe girmiş olup bu tarihten itibaren (bu tarih dahil) sağlanan finansman hizmetleri veya akdedilen kredi sözleşmeleri nedeniyle oluşan finansman giderleri, 3/2/2021 tarihli ve 3490 sayılı Cumhurbaşkanı Kararıyla 1/1/2021 tarihinden itibaren başlayan vergilendirme dönemlerine uygulanmak üzere yürürlüğe giren finansman gider kısıtlamasının hesabında dikkate alınacaktır. Bu nedenle, dönem sonu itibarıyla kullanılan yabancı kaynakları öz kaynaklarını aşan işletmelerde, 1/1/2013 tarihinden itibaren sağlanan yabancı kaynaklara ilişkin olarak mahiyet ve tutar itibarıyla 1/1/2021 tarihinden itibaren kesinleşen gider ve maliyet unsurları gider kısıtlamasına tabi tutulacaktır. Öte yandan, 1/1/2021 tarihinden önce mahiyet ve tutar itibarıyla kesinleşerek tahakkuk ve dönemsellik ilkeleri gereği 2020 ve önceki yıllarda kurum kazancının tespitinde dikkate alınmış olan finansman giderlerinin finansman gider kısıtlamasına tabi tutulması söz konusu olmayacaktır.\r\nGelir İdaresi tarafından kamuoyunun görüşüne açılan tebliğ taslağında, finansman gider kısıtlamasında finansman hizmetinin hangi yılda sağlandığı veya kredi sözleşmesinin hangi yılda yapıldığının önemi bulunmadığı belirtilmiş, yayımlanan Tebliğde ise bu görüş değiştirilerek, finansman gider kısıtlamasına ilişkin düzenlemenin 1 Ocak 2013 tarihinden itibaren yürürlüğe girdiği hatırlatıldıktan sonra, bu tarihten itibaren sağlanan finansman hizmetleri veya akdedilen kredi sözleşmeleri nedeniyle oluşan finansman giderlerinin kısıtlama kapsamında olduğu açıklandı.\r\n\r\nKanun maddesi 1 Ocak 2013 tarihinde yürürlüğe girdi ancak Cumhurbaşkanı kararının yayımlandığı 4 Ocak 2021 tarihine kadar uygulama yapılmadı. Böyle olunca, Cumhurbaşkanı kararı yayımlanmadan önce alınan krediler nedeniyle doğan finansman giderlerinin kısıtlama kapsamında olup olmayacağı tartışması başladı. Daha doğrusu, kapsam dışında olması gereken borçlanmalar Cumhurbaşkanı’na yetki veren düzenlemenin yürürlük tarihi öncesi alınan krediler mi olmalı yoksa Cumhurbaşkanı kararı öncesinde alınan krediler mi olmalı tartışmaları Anayasanın hukuki güvenlik ve belirlilik ilkeleri çerçevesinde tartışılmaktadır.\r\n\r\n<strong><em>Kurumlar Vergisi Kanununun “Kabul edilmeyen indirimler” başlıklı 11. maddesinin 1-i bendinde yer alan finansman gider kısıtlamasına ilişkin düzenleme 1.1.2013 tarihinden itibaren yürürlüğe girmiştir. Gelir İdaresi Başkanlığı, 18 sayılı Genel Tebliğ’de bu yürürlük tarihini esas alarak bu tarihten önce alınmış krediler veya yapılmış borçlanmalar dolayısıyla katlanılan finansman giderlerinin, gider kısıtlamasına tabi olmadığını açıklamıştır. 4 Ocak 2021 tarihli Resmî Gazete’de yayımlanan Cumhurbaşkanı kararıyla, 1 Ocak 2021 tarihinden itibaren başlayan vergilendirme dönemi kazançlarına uygulanmak üzere, finansman gider kısıtlaması oranı %10 olarak belirlendi. Cumhurbaşkanı kararının yayımlanarak yürürlüğe girmesiyle birlikte, karar öncesi yapılan borçlanmalara ilişkin finansman giderlerinin kapsamda olup olmadığı tartışılmaya başladı. Cumhurbaşkanınca oran belirlemesinin yapıldığı yıl olan 2021 yılından önceki vergilendirme dönemlerinde, bir başka deyişle finansman gider kısıtlamasının uygulanmadığı ve uygulanacağının öngörülemediği dönemlerde edilmiş yabancı kaynakların da kapsama alınması tartışmaya açık ve yargı yoluna taşınabilir bir konudur.</em></strong>','SON DÜZENLEMELER IŞIĞINDA FİNANSMAN GİDER KISITLAMASI','','publish','closed','open','','son-duzenlemeler-isiginda-finansman-gider-kisitlamasi','','','2022-02-15 14:31:15','2022-02-15 11:31:15','',0,'http://www.davavergi.com/?p=849',0,'post','',0),
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(854,1,'2022-02-23 08:40:55','2022-02-23 05:40:55','<p style=\"text-align: right;\">  Fırat İNSEL - Vergi Müfettişi</p>\r\nMali müşavirlerin sorumluluğu öteden beri sürekli vergi idaresi ile meslek mensubu arasında ihtilafa konu olmuştur. Bu konuda sürekli tekrarlanan ihtilafları ortadan kaldırmaya yönelik objektif bir yasal düzenleme yapılmadığı sürece yargıyı meşgul etmeye devam edecek gibi görünüyor.\r\nElbette meslek mensubunun yaptığı işlemlerden dolayı sorumluluğunun olması kaçınılmazdır. Ancak burada önemli olan, birinci kural; meslek mensubuna yüklenen bu sorumluluğun yasal dayanağının net, anlaşılabilir ve sınırlarının iyi çizilmiş olması gerekir.. Bir diğer ikinci kural ise; meslek mensubuna yüklenen sorumluluğun, yasaların kendisine verdiği yetkiyle mütenasip olması yani yasaların meslek mensubuna verdiği yetkiyle orantılı bir sorumluluk olması gerekir.\r\nVergi Usul Kanununun Vergi Beyannamelerinin İmzalanması ve Yeminli Malî Müşavir Tasdik Raporları başlıklı mükerrer 227. maddesinde meslek mensuplarına bazı sorumluluklar getirilmişti. Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler ülke ekonomisine değer katan bu mesleğin icrasında bulunurken yüklenimleri birçok mesleğe kıyasla ağır yaptırımlar içermektedir. Makalemizde sorumluluğu yasal düzenlemeler çerçevesinde inceleyeceğiz.\r\n<h1>\r\n1-SMMM’lerin Yetkileri, Görevleri Ve Sorumlulukları</h1>\r\nSerbest muhasebeci mali müşavirlerin yetki alanlarına ilişkin hükme 3568 Sayılı Kanunun “mesleğin konusu” başlıklı ikinci maddesinde rastlanılmaktadır. Buna göre “muhasebecilik ve mali müşavirlik mesleğinin konusu: Gerçek ve tüzelkişilere ait teşebbüs ve işletmelerin; a) Genel kabul görmüş muhasebe prensipleri ve ilgili mevzuat hükümleri gereğince, defterlerini tutmak, bilanço, kar-zarar tablosu ve beyannameleri ile diğer belgelerini düzenlemek ve benzeri işleri yapmak, b) Muhasebe sistemlerini kurmak, geliştirmek, işletmecilik, muhasebe, finans, mali mevzuat ve bunların uygulamaları ile ilgili işlerini düzenlemek veya bu konularda müşavirlik yapmak, c) Yukarıdaki bentte yazılı konularda, belgelerine dayanılarak, inceleme, tahlil, denetim yapmak, mali tablo ve beyannamelerle ilgili konularda yazılı görüş vermek, rapor ve benzerlerini düzenlemek, tahkim, bilirkişilik ve benzeri işleri yapmak” şeklinde belirlenmiştir.\r\nMali müşavirlerin sorumlulukları ise VUK mükerrer madde 227’de “…Yukarıdaki fıkra hükümlerine göre beyannameyi imzalayan veya tasdik raporunu düzenleyen meslek mensupları, imzaladıkları beyannamelerde veya düzenledikleri tasdik raporlarında yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını teşkil eden belgelere uygun olmamasından dolayı ortaya çıkan vergi ziyaına bağlı olarak salınacak vergi, ceza, gecikme faizlerinden mükellefle birlikte müştereken ve müteselsilen sorumlu tutulurlar” şeklinde hüküm altına alınmıştır.\r\n3568 sayılı Kanunla meslek mensuplarına verilen yetkilere ilişkin mali sorumluluk, Vergi Usul Kanununun mükerrer 227. maddesi ile düzenlenmiş ve hüküm altına alınmış bulunmaktadır. Mali müşavirler bakımından müteselsil sorumluluk müessesesinin getirilmesinin temel amacı vergi alacağının güvence altına alınmasıdır. Müteselsil sorumluluk kavramı, bir zararın giderilmesi bakımından birden çok kişinin her birisinin teker teker, bir kısmı veya hepsinin birden sorumlu tutulabilmesini ifade etmektedir.\r\nGerek 3568 sayılı Kanunda verilen yetkilendirme ve gerekse de VUK’da öngörülen mali sorumluluk hükümleri birlikte değerlendirildiğinde mali müşavirlerin yetki-sorumluluk bağlamında denetim yetkilerinin ‘sınırlı uygunluk denetimi’ ile sınırlandırılmış olduğu söylenebilir. Bu sınırlı denetimin bir boyutu vergi beyannamelerinin imzalanmasında meslek mensubunun yüklendiği görev ve sorumluluğun defterlere dayanan bilgilerle sınırlandırılmış olmasıdır. Diğer boyutu ise defterlerdeki kayıtların, dayanaklarını oluşturan belgelere uygun olmasıdır. Meslek mensubunun VUK’nun mükerrer 227. maddesinde belirtilen hükümler çerçevesinde yapacağı şekli inceleme ile defter kayıtlarının genel kabul görmüş muhasebe ilke ve kuralları ile vergi mevzuatına uygunluğunun araştırılması bu kapsamda düşünülebilir.\r\nNitekim Danıştay 4. Dairesinin bir kararında1 meslek mensuplarının sorumluluğunun, vergi ve ceza tahakkukunun kesinleşmesinden sonra başlayacağı, kesinleşmiş bir kamu alacağı için de müşterek ve müteselsil sorumlu tutulan meslek mensupları adına yeniden ihbarname düzenleme zorunluluğunun bulunmadığı belirtilmekte, takibe konu vergi alacağının miktar ve mahiyet itibariyle kesinleşip kesinleşmediğinin kararı verecek olan mahkemece tespit edilmesi gerektiği, kesinleşen alacaklarda ise davacı iddialarının araştırılması gereği üzerinde durulmaktadır. İlgili kararda ilgili tespitlerin yapılmadığı ve iddiaların araştırılmadığı gerekçesiyle vergi mahkemesi kararının bozulduğu görülmektedir.\r\n*Serbest muhasebeciler ve serbest muhasebeci mali müşavirler, mükellef tarafından kendilerine ibraz edilen belgelerin yasal süresi içinde, Muhasebe Sistemi Uygulama Genel Tebliğleri ile genel muhasebe kurallarına uygun ve doğru olarak kanuni defterlere kaydedilmesinden ve mali tablolara aktarılmasından sorumludurlar.\r\n*Serbest muhasebeciler ve serbest muhasebeci mali müşavirler, bilerek kullandıkları veya harici araştırmayı gerektirmeden sahte veya muhteviyatı itibariyle yanıltıcı olduğu anlaşılabilen belgelerden de sorumlu olacaklardır\r\n*Serbest muhasebeci   Serbest Muhasebeci mali müşavirler, beyannamelerini imzaladıkları mükelleflerce ibraz edilen belgelerde yer alan bilgilerin kanuni defterlere ve defterlerdeki bilgilerin mali tablolara uygunluğunun yanı sıra, beyannamelere eklenen temel mali tablolarda yer alan ve Muhasebe Sistemi Uygulama Genel Tebliğlerine göre belirlenen  (işletme hesabı esasına göre defter tutanlarda, işletme hesabı özetinde yer alan) Dönem Kâr/Zararı’nın doğruluğundan da sorumludurlar.\r\nSerbest muhasebeci ve serbest muhasebeci mali müşavirlerin Vergi Usul Kanunu’un mükerrer 227 ‘nci maddesine göre imzalanacak vergi beyannamelerinde uyulacak esaslara ilişkin mecburi meslek kararı madde 16’da imzalanan vergi beyannamelerinde daha sonra vergi ziyaının saptanması durumunda meslek mensubunun müşterek ve müteselsil sorumluluğu şu koşullara bağlanmıştır.\r\nBu mesleki kararın 12.maddesindeki koşullara uyulmaması\r\nDefter kayıtlarının doğruluğunun saptanamaması\r\nDefter kayıtlarının VUK’nun 227 ve 228’ınci madde hükümlerine uygun olmaması\r\nDeğerlemelerin VUK’nun değerleme hükümlerine aykırı yapılması\r\nFinansal tablolardaki ve hesap özetlerindeki ticari kara yapılacak ilave ve indirimlerin yapılmaması\r\nVUK’UN 135’nci maddesinde sayılan vergi inceleme elemanlarınca yapılan inceleme neticesinde bir matrah farkı ortaya çıktığı takdirde, bulunan vergi matrahı vergi inceleme elemanlarınca beyannameyi imzalayan meslek mensubunun sorumluluğunu ortaya koyan mesleki hatasının net bir şekilde saptanması ve bu hususun inceleme raporunda açıkça belirtilmesi.\r\nMuhteviyat gereği yukarıda sayılan maddeler doğruluk teşkil etmediği takdirde vergi beyannamelerini imzalayan meslek mensuplarının karşılaşacağı yaptırımlar ekonomimiz içinde devlet ile köprü vazifesi gören meslek mensuplarına ağır sorumluluklar yüklemektedir.\r\nMeslek mensuplarının sorumlulukları kapsamına giren yukarıda belirtilen işlemlerden dolayı bir vergi ziyaı ortaya çıktığı takdirde, beyannameyi imzalayan meslek mensubu, ziyaı uğratılan vergi, ceza ve gecikme faizlerinden mükellefle birlikte müştereken ve müteselsilen sorumlu olacaktır.\r\nVergi Usul Kanunu’nun 359. Maddesine göre ;Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenlere ve defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar kaçakçılık suç ve cezası ile karşı karşıya kalırlar. Dolayısıyla görevlerini gerekli özen ve dikkatle yapmamaları halinde, mali müşavirlerin, yukarıda bahsettiğimiz sorumluluk hallerinden ötürü olası bir incelemede VUK’un 359.Maddesinde belirtilen kaçakçılık cezaları ile karşı karşıya kalmaları söz konusu olabilir. VUK’un 360. Maddesine göre mali müşavirlerin VUK’un 359 uncu maddede yazılı suçların işlenişine iştiraki tespit edilir ve bu suçların işlenmesinde menfaatlerinin bulunmadığı tespit edilirse, Türk Ceza Kanunu’nun suça iştirak hükümlerine göre hakkında verilecek cezanın yarısı indilir.\r\n<h1>\r\n2-Mali Müşavirlerin Sorumluluğu, Raporlar ve Mahkeme Kararları</h1>\r\nMali müşavirler imzaladığı beyannamelerde vergi ziyaı ortaya çıkan serbest muhasebeci ve serbest muhasebeci mali müşavirler meydana gelen vergi ziyaı, vergi cezası ve gecikme faizlerinden VUK’nun mük. 227’ nci maddesi uyarınca mükellefle birlikte müteselsilen sorumludurlar.\r\nVergi incelemeleri sırasında, vergi müfettişleri tarafından düzenlenen sorumluluk raporları vergi mükellefinin defter ve belgelerinin incelenmesi sırasında mükellef nezdinde düzenlenen vergi inceleme raporu beraberinde ortaya çıkmaktadır.Mükellef nezdinde düzenlenen vergi inceleme raporu mükellefe eleştirilen konularla beraber vergi ve ceza tarhiyatını önermektedir. Mükellefe cezalı tarhiyat öneren inceleme raporları, inceleme sırasında mükellefin defter ve belgeleriyle ilgili Mali Müşavir ve muhasebecisinin defter ve belgelerle ilgili sorumluluk açısından kusurlu bulunması durumunda meslek mensubu adına sorumluluk raporu düzenlemektedir. (SMMM ve YMM’lerle ilgili Çalışma Usul ve Esasları Hakkında Yönetmelik mad. 17) (VUK mad. Mük. 227)\r\nSMMM ve YMM Çalışma Usul ve Esasları hakkında Yönetmeliğin 17. Maddesinde de Serbest Muhasebecilerin Çalışma konularının gerçek ve tüzel kişilere ait teşebbüs ve işletmelerin genel kabul görmüş muhasebe ilkeleri ve ilgili mevzuat hükümleri gereğince defterlerini tutmak, bilanço, gelir tablosu ve vergi beyannameleri ile diğer belgeleri düzenlemek vb. işleri yapmak olduğu belirtilmiştir. Bu yetkinin kullanımından doğan mali sorumluluklar ise; 4008 sayılı Yasa ile Vergi Usul Kanununa eklenen mük. 227. Mad. İle düzenlenerek, beyannameyi imzalayan meslek mensupları imzaladıkları beyannamelerde yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını teşkil eden belgelere uygun olmamasından dolayı ortaya çıkan vergi kayıplarına bağlı olarak salınacak vergi, ceza ve gecikme faizinden mükelleflerle birlikte müştereken ve müteselsilen sorumlu tutulmuşlardır.\r\nMeslek mensuplarının müşterek ve müteselsil sorumluluklarından söz edebilmek için çalışma konuları içinde yapması gereken ve yaptığı işler nedeniyle imzaladıkları beyannamelerde yer alan bilgilerin mükellefin defter kayıtlarına ve bu kayıtların dayanağını oluşturan belgelere uygun olmaması ve bunun sonucunda vergi kaybının ortaya çıkması gerekir. Dolayısıyla, sonuçta bir vergi kaybı veya vergi ziyaı ortaya çıkması zorunludur.\r\nUygulamada meslek mensupları hakkında düzenlenen görüş ve öneri raporlarında (SMM Sorumluluk Raporu) vergi inceleme tarafından meslek mensubunun sorumlu olduğu konular tek tek açık bir şekilde ortaya konulması ve sonuçta mükellefin vergi ziyaına neden olan fiili ile ilgili meslek mensubunun açık bir şekilde kastı olduğu tespit edilmelidir. Aksi takdirde SMMM unvanına sahip meslek mensuplarının görevlerini icra sırasında kendisine sunulmayan bir belgeden dolayı sorumlu tutulması olanaksızdır. Diğer taraftan, SMMM unvanına sahip meslek mensuplarının yine 3568 sayılı Yasa’da olduğu gibi YMM’ler gibi karşı inceleme yapma hak ve yetkileri bulunmamaktadır. Hal böyle olunca karşı inceleme yapma yetkisi bulunmayan SMMM’lerin mükellefin ziyana uğrattığı vergi ve cezalardan dolayı müşterek ve müteselsil sorumluluğunun olamayacağı bilinmektedir\r\nMükelleflerin kendi kusurlarından dolayı veya işledikleri cezayı gerektirir fiilleri nedeni ile kendilerine kesilecek cezalardan meslek mensuplarının sorunlu tutulması olanaksızdır. Uygulamada meslek mensuplarının kayıtlarını tuttukları müşterilerin-mükelleflerin fiillerinden dolayı olayla açıkça ilgisi olmayan, cezayı gerektirir fiil ile ilgisi olmayan meslek mensuplarının görüş ve öneri raporları ile sorumlu tutulmaları gerekmektedir. Üstelik karşı inceleme yetkisi mevcut olmayan SMMM Meslek mensuplarının mükellefin aldıkları veya kullandıkları yanıltıcı faturalarla ilgili sorumlu olması olanaksızdır.\r\nDanıştay 9. Dairesi’nin 20.02.2020 gün ve E:2017/2642-K:2020/988 sayılı kararında “Serbest Muhasebeci Mali Müşavir olan davacı hakkında düzenlenen Görüş ve Öneri Raporu (SMMM Sorumluk Raporu)’nda sorumluluğunu doğuracak hususların açık ve somut bir şekilde ortaya konulamaması, mükellefçe kendisine verilen bilgi ve belgelerden farklı olarak muhasebe kayıtlarına aykırı biçimde kayıt yaptığına veya kayıtları mali tablolara yansıtmadığına yönelik tespitlere yer verilmemesi durumunda, düzeltme ve şikayet başvurusunun reddi yolundaki işlemde hukuka uyarlık bulunmadığı hk.” Karar verilmiş bulunmaktadır\r\n<h1>\r\n3-7338 Sayılı Kanunla YMM’lerin Bildirimi</h1>\r\nVergi Usul Kanunu’nun “Vergi Beyannamelerinin İmzalanması ve Yeminli Malî Müşavir Tasdik Raporları” başlıklı mükerrer 227. Maddesinin üçüncü fıkrasında yapılan değişiklikler ile yararlanılması yeminli mali müşavirlerce düzenlenmiş tasdik raporu ibrazı şartına bağlanan muafiyet, istisna, zarar mahsubu ve benzeri konularda, tasdik raporunun ilgili mevzuat ve süre içerisinde ibraz edilmemesi durumunda, mükellefe tebliğ edilmek şartı ile 60 günlük bir mühlet verilmesi ve bu süre içinde verilmesi halinde tasdik raporunun zamanında verilmiş sayılması sağlanmıştır. Düzenleme Kanunun yayınlandığı tarihte yürürlüğe girmiştir.\r\nAyrıca bu düzenlemeyle bağlantılı olarak Vergi Usul Kanunu’nun 353. Maddesine aşağıdaki bent eklenerek mükelleflere uygulanacak özel usulsüzlük cezası düzenlenmiştir.\r\n“11. Bu Kanunun mükerrer 227 nci maddesi uyarınca tasdik kapsamına alınan konularda yeminli mali müşavir tasdik raporunun aynı maddenin üçüncü fıkrasının birinci cümlesinde belirtilen sürede ibraz edilmemesi durumunda, tasdik raporu ibraz şartı getirilen mükellef adına 50.000 Türk lirasından az ve 500.000 Türk lirasından fazla olmamak üzere, yararlanılması tasdik raporunun ibrazı şartına bağlanan tutarın %5’i nispetinde özel usulsüzlük cezası kesilir.”\r\nYararlanılması yeminli mali müşavirlerce düzenlenen tasdik raporu ibrazına bağlanan muafiyet, istisna, zarar mahsubu ve benzeri konularda, raporun belirlenen sürede ibraz edilmemesi durumunda, mükellefe 60 günlük süre verilmesi, bu süre içinde verilmesi halinde raporun zamanında verilmiş sayılması öngörülmüştür. Öte yandan, raporun yasal süresinde ibraz edilmemesi durumunda, 50.000 liradan az ve 500.000 liradan fazla olmamak üzere, yararlanılması tasdik raporunun ibraz şartına bağlanan tutarın % 5’i 4 oranında özel usulsüzlük cezası getirilmiştir.\r\nMükerrer Madde 227 – Maliye Bakanlığı… bu uygulamalara ilişkin usul ve esasları belirlemeye yetkilidir. … 2 numaralı bent hükmüne göre yararlanılması yeminli mali müşavirlerce düzenlenmiş tasdik raporu ibrazı şartına bağlanan konularda, tasdik raporunu zamanında ibraz etmeyen mükellefler tasdike konu hakdan yararlanamazlar. Ancak, Maliye Bakanlığı tasdik raporlarının ibraz süresini iki aya kadar uzatmaya yetkilidir. …\r\nVergi beyannamelerinin imzalanması ve Yeminli Mali Müşavir tasdik raporları Mükerrer Madde 227 – Maliye Bakanlığı… bu uygulamalara ilişkin usul ve esasları belirlemeye yetkilidir. … 2 numaralı bent hükmüne göre yararlanılması yeminli mali müşavirlerce düzenlenmiş tasdik raporu ibrazı şartına bağlanan konularda, tasdik raporunun zamanında ibrazı şarttır. Şu kadar ki, tasdik raporunun zamanında ibraz edilmemesi halinde, mükellefe tebliğ edilmek şartı ile 60 günlük bir mühlet verilir. Tasdik raporunun bu süre içinde de ibraz edilmemesi halinde mükellefler tasdike konu haktan yararlanamazlar. Ancak, Maliye Bakanlığı tasdik raporlarının ibraz süresini iki aya kadar uzatmaya yetkilidir.\r\n<h1>\r\nSONUÇ</h1>\r\n<em><strong>Mali müşavirler günümüzde muhasebe ve vergi uygulamalarında olduğu kadar, kanunun kendilerine verdiği yetkiler çerçevesinde devletle vergi mükellefleri arasında köprü vazifesi gören önemli meslek olarak karşımıza çıkmaktadır. Bugün için TÜRMOB çatısı altında 9.377 serbest muhasebeci, 92.437 serbest muhasebeci mali müşavir, 4.724 yeminli mali müşavir olmak üzere toplam 106.538 meslek mensubu faaliyet göstermektedir. Toplam meslek mensuplarının % 9’u serbest muhasebeci, % 87’si serbest muhasebeci mali müşavir ve % 4’ü yeminli mali müşavirlerden oluşmaktadır.</strong></em>\r\n<em><strong>Genel olarak değerlendirdiğimizde, mali müşavirlerin sorumluluğunun, mesleklerinin özen ve dürüstlük ilkelerini gözeten ve gözetmeyenleri dikkate alarak daha objektif esaslara bağlanması bir gereklilik arz etmektedir. Kasti ve ihmali davranışları olmaksızın yine de sorumluluğun ağır yaptırımlarına maruz kalınmaması gerekir. Diğer taraftan yetki-sorumluluk dengesi iyi kurulan bir sisteme geçilmesinde fayda bulunmaktadır. Örneğin çok yetki verip buna istinaden ağır sorumluluk yüklenmesinden ziyade, objektif ve rasyonel bir yetkilendirme karşısında ölçülü bir sorumluluk dengesi kurulmalıdır. Böylece objektif kriterlerin getirildiği bir sistemde mesleğini özenli, dikkatli ve doğru bir şekilde yapanlar ile yapmayanların ayırt edilmesinden sonra, verilecek cezalar da kendi içerisinde idari para cezası, uyarma, kınama, meslekten men ve hapis cezaları şeklinde derecelendirilerek uygulanabilir.</strong></em>\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nKAYNAKÇA\r\n.213 SAYILI VERGİ USUL KANUNU\r\n.7338 SAYILI KANUN\r\n.3568 SAYILI KANUN','MALİ MÜŞAVİRLERİN MÜKELLEFLERİN VERGİ BORÇLARINDAN MÜŞTEREK VE MÜTESELSİL SORUMLULUĞUNUN İRDELENMESİ','','publish','closed','open','','mali-musavirlerin-mukelleflerin-vergi-borclarindan-musterek-ve-muteselsil-sorumlulugunun-irdelenmesi','','','2022-02-23 08:40:55','2022-02-23 05:40:55','',0,'http://www.davavergi.com/?p=854',0,'post','',0),
(855,1,'2022-02-23 08:38:54','2022-02-23 05:38:54','malimusavir','malimusavir','malimusavir','inherit','closed','closed','','malimusavir','','','2025-01-09 14:13:36','2025-01-09 11:13:36','',854,'http://www.davavergi.com/wp-content/uploads/2022/02/malimusavir.png',0,'attachment','image/png',0),
(859,1,'2022-03-10 03:13:13','2022-03-10 00:13:13','<h1>VUK 359 MAĞDURİYETİ ÇÖZÜLDÜ MÜ?</h1>\r\n&nbsp;\r\n\r\nVergisel işlemlerin idari boyutunun yanın da ceza yargılamalarına da konu olabilmektedir. Normal şartlarda vergi borcu olan ve bunu ödeyemeyen mükellefler hürriyeti bağlayıcı ceza tehdidi ile karşılaşmazken örneğin sahte belge düzenleme faaliyeti söz konusuysa mükellefler vergi cezaları yanında ceza yargılamaları ile de muhatap olmak durumunda kalmaktadır.\r\n\r\nSon günlerde “VUK 359 mağdurları” veya “vergi suçu mağdurları” gibi başlıklarla sıkça duyduğumuz Vergi Usul Kanuna muhalefet suçlamasıyla yargılananlar için Anayasa Mahkemesince verilen son iptal kararının talepleri tam karşılamasa da olumlu bir gelişme olduğunu ifade edebiliriz.\r\n<h1>VUK 359 MAĞDURİYETİ NEDİR?</h1>\r\nVergi Usul Kanuna muhalefet suçlamasıyla yargılananlar hakkında şayet birden fazla dönem söz konusuysa her dönem için ayrı ayrı ceza istenilmekte ve sanıklar suçlu bulunduğu takdirde her yıl için ayrı ceza verilmektedir. Bu durumda şayet 5 dönem sahte belge düzenleme söz konusuysa mükellefler hakkında 15 yılı aşkın ceza verilebilmektedir. (Genellikle bir dönem için 3 yıl 1 ay 15 gün gibi cezalara hükmedilmektedir)\r\nBu suçlamalara muhatap olanlar ve onları savunan vergi avukatlarının en önemli iddiaları Kanunda her dönem için ayrı ceza verileceğine dair bir hüküm bulunmadığı, ceza verilse bile tüm dönemler için tek bir ceza verilebileceği şeklindeydi.\r\nTicari faaliyet nedeniyle (kısmen ya da tamamen sahte fatura suçlaması iddiasıyla) yargılananlar haklı olarak bu cezaların çok ağı olduğunu savunmaktadır. Bu talepler siyasi iradeye de iletilmiş olup birtakım çalışmalar yapılsa da bu konuda somut bir adım atılmamıştır.\r\n<h1>VERGİ USUL KANUNUNA MUHALEFET HALİNDE CEZA YARGILAMALARIYLA İDARİ YARGILAMALAR (VERGİ YARGISI) KARARLARI ARASINDAKİ ÇELİŞKİLER</h1>\r\nDaha önce de ifade ettiğimiz gibi sahte belge düzenleme ya da bilerek sahte belge kullanma durumunda yapılan vergi incelemesi üzerine hem cezalı vergi tarhıyatı yapılmakta hem de savcılığa suç duyurusunda bulunulmaktadır. Somut yaşanan olaylarda vergi cezalarına karşı açılan davalarda Vergi Mahkemelerince cezalı tarhıyatın kaldırılmasına karar verildiği halde ceza yargılamalarında mükelleflerin ceza alabildikleri görülmektedir. İki farklı yargı yerleri arasındaki çelişkili kararlar kuşkusuz yargıya güveni azalttığı gibi mükelleflerde de kafa karışıklıklarına neden olmaktadır.\r\n<h1>\r\nANAYASA MAHKEMESİN İPTALİ İSTENEN KANUN HÜKÜMLERİ</h1>\r\n9 Mart 2022 tarih ve 31773 sayılı Resmî Gazete’de yayımlanan, Anayasa Mahkemesi’nin 4/11/2021 gün ve Esas Sayısı : 2019/4 Karar Sayısı: 2021/78 sayılı kararıyla 213 sayılı VUK’nun bazı maddelerinin iptali talebini değerlendirmiştir.\r\n\r\nİlk olarak, 213 sayılı VUK’nun \"Suçlarda birleşme” başlıklı Madde 340- (Değişik: 22/7/]998-4369/10 md.)\r\nBu kanunda yazılı vergi ziyaı cezası ve usulsüzlük cezaları ile 359 uncu maddede ve diğer kanunlarda yazılı cezalar; içtima ve tekerrür hükümleri bakımından birleştirilemez.\r\nBu Kanunla vergi cezasiyle cezalandırılan fiiller, aynı zamanda 359 uncu maddeye göre suç teşkil ettiği takdirde vergi cezası kesilmesi söz konusu madde hükmüne göre takibat yapılmasına engel olmaz,\" hükmünü değerlendirmiştir.\r\n\r\nYüksek Mahkeme “İtiraz konusu kurallarla esas olarak kaçakçılık suçu nedeniyle hürriyeti bağlayıcı ceza ile cezalandırılmanın vergi kabahatleri için idari para cezası İle cezalandırılmaya engel olmayacağı, bu cezaların içtima hükümlerine göre birleştirilmeyeceği hüküm altına alınmakta dolayısıyla aynı fiil için birden fazla cezanın uygulanması ve cezaların birleştirilmemesi hususları düzenlenmektedir. \"Aynı fiilden dolayı birden fazla yargılanmama veya cezalandırılmama\" ilkesi belirli şartların sağlanması hâlinde ikili bir yargılama/cezalandırma sürecini, dolayısıyla birden fazla cezanın uygulanmasını dışlamamaktadır. Süreçlerin bir bütünün parçaları olacak biçimde bağlantılı yürütülmelerine ilişkin güvencelerin sağlanması hâlinde birden fazla cezanın uygulanması kanun koyucunun takdir yetkisindedir. Buna göre, cezalandırmaya ilişkin süreçlerin bağlantılı yürütülmesini dışlamayıp sadece birden fazla cezanın uygulanmasını ve bunların birleştirilmesine izin verilmemesini öngören kuralların aynı fiilden dolayı birden fazla yargılanmama veya cezalandırılmama ilkesine aykırı bir yönü bulunmamaktadır.” gerekçesiyle kuralların Anayasaya aykırı olmadığına karar vermiştir.\r\n\r\nİkinci inceleme ise; 213 sayılı VUK’nun 359. maddesinin (b) fıkrasının; Birinci cümlesinde yer alan \"...veya bu belgeleri kullananlar, üç yıldan beş yıla kadar hapis cezası ile cezalandırılır.\" İbaresindeki \"...veya bu belgelen kullananlar,...\" yönünden yapılan değerlendirmede ise;\r\n\r\n“Kuralda; vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan belgelerin sahte olarak kullanılması fiili, 213 sayılı Kanun kapsamında seçimlik hareketli suç olarak öngörülen vergi kaçakçılığı suçunun oluşmasına yol açan hareketlerden birini teşkil etmekte olup bu fiili işleyenlerin hürriyeti bağlayıcı ceza ile cezalandırılacağı hüküm altına alınmıştır. Vergi kaçakçılığı suçunun toplumsal etkisi, tehlikeliliği, vergi düzenine olan zararı ve işlenme oranı gözönünde bulundurulduğunda belirlenen ceza aralığının ağır ya da orantısız olduğu da söylenemez. Buna göre kuralla kişilere aşırı bir külfet yüklendiğinin söylenemeyeceği, bu bağlamda suç ile ceza arasında bulunması gereken makul dengenin gözetildiği, dolayısıyla kuralın orantısız bir sınırlamaya neden olmadığı anlaşılmıştır.” gerekçesiyle itirazın reddine karar verilmiştir.\r\n<h1>\r\nANAYASA MAHKEMESİNCE İPTAL EDİLEN HÜKÜM</h1>\r\n213 sayılı Kanun\'un 367. Maddesinin Beşinci Fıkrasının (Anılan Maddeye 7318 Sayılı Kanun\'un 5. Maddesiyle Eklenen Dördüncü Fıkra Nedeniyle Altıncı Fıkrasının) Yüksek Mahkemece incelenmesi üzerine, bu hükmün iptaline karar verilmiştir.\r\nİptal edilen Kuralda, ceza mahkemesi kararlarının 213 sayılı Kanun\'un \"Dördüncü Kitap İkinci Kısım\"ında yazılı vergi cezalarını uygulayacak makam ve mercilerin işlem ve kararlarına etkili olmayacağını, bu makam ve mercilerce verilecek kararların da ceza hâkimini bağlamayacağını düzenlemektedir.\r\nKuralda yer alan \"...bu Kanunun dördüncü kitabının ikinci kısmında yazılı vergi cezaları...\" ibaresi vergi ziyaı cezası ve usulsüzlük cezalarına, \"...vergi cezalarını uygulayacak makam ve merciler... \" ibaresi ise Kanun\'un 365. maddesi uyarınca vergi idaresi birimlerine işaret etmektedir. Buna göre bağlantılı olarak işlenen kaçakçılık suçu ve vergi kabahatlerine ilişkin olarak ceza yargılaması sırasında ve sonucunda ceza mahkemesince verilen kararlar vergi idaresini bağlamayacak, aynı şekilde vergi idaresi tarafından verilen kararlar da ceza hâkimini bağlamayacaktır.\r\n\r\nNe şekilde tespit edildiği veya öğrenildiği önem taşımaksızın kaçakçılık suçunun takibatı vergi incelemesinin yapılmasını gerektirmektedir. Vergi incelemesi sonucunda vergi kaçakçılığı suçunun işlendiği kanaatine varılmışsa idare tarafından düzenlenen vergi suçu raporu ve mütalaa Cumhuriyet başsavcılığına iletilir. 213 sayılı Kanun\'un 367. maddesinin üçüncü fıkrasına göre vergi kaçakçılığı suçunda mütalaa alınması dava şartı olduğundan Cumhuriyet savcısı tarafından iddianame düzenlenerek kamu davası açılabilmesi için vergi idaresinden mütalaa alınması gerekmektedir. Mütalaa Cumhuriyet savcısı için bağlayıcı olmayıp soruşturma neticesinde kovuşturmaya yer olmadığına karar verilebileceği gibi iddianame de düzenlenebilir.\r\nVergi inceleme raporunun ilgili vergi dairesine bildirilmesi üzerine raporda tespiti yapılan kabahatler bakımından ceza kesme işlemleri başlatılacaktır. Anılan Kanun\'un 364. maddesinde vergi cezalarını gerektiren olayların vergi dairelerince veya yoklamaya ve vergi incelemesine yetkili olanlar tarafından tespit olunacağı, 365. maddesinde ise vergi cezalarının olayların ilgili bulunduğu vergi bakımından mükellefin bağlı olduğu vergi dairesi tarafından kesileceği hüküm altına alınmıştır. Cezalandırma süreci sonucunda kişinin ilgili kabahati işlediği ya da işlemediği konusunda vergi dairesince verilen karar cezai niteliktedir.\r\n\r\nFarklı yargılama/cezalandırma süreçlerinin tamamlayıcı amaçlar taşıyıp taşımaması hukuk düzeninin farklı disiplinleri tarafından hukuka aykırı fiilin farklı yönlerine odaklanılıp odaklanılmadığıyla ilgilidir. Kaçakçılık suçunda amaç genel olarak suçu oluşturan hukuka aykırı fiilleri işleyenleri cezalandırmak, bu yolla kişileri bu eylemleri işlemekten caydırmak, suç olarak düzenlenen her bir fiilin yasaklanmasıyla kamu düzenini korumaktır. Buna karşın, vergi kabahatleri nedeniyle yargısal bir karar olmaksızın idare hukuku usullerine göre uygulanan idari yaptırımların amacı, vergisel idari düzeni korumak, bu kapsamda mükellef ve sorumluların vergi kanunlarındaki yükümlülüklerine aykırı davranışlarına etkin ve caydırıcı yaptırım uygulamaktır. Bu bakımdan özünde aynı fiile ilişkin olmakla birlikte farklı hukuki değerleri koruyan biri adli, diğeri idari iki ayrı cezalandırma usulünün tamamlayıcı amaçlar izlediği söylenebilir.\r\n\r\nBu itibarla aynı fail tarafından aynı fiille işlenen vergi kaçakçılığı suçu ile vergi kabahatlerine ilişkin yargılama/cezalandırma süreçleri sonucunda uygulanacak yaptırım konusunda herhangi bir şekilde ve seviyede bağlantı kurulmasını sağlayacak güvencelere yer vermeyen kural, söz konusu süreçlerin hakkaniyete uygun yürütülmesini engelleyebilecek niteliktedir. Zira kural kişi üzerinde aşırı bir külfet oluşmasını engellemek amacıyla ilk yargılamadaki cezanın diğer yargılamada dikkate alınmasını engellemekte, süreçler arasında etkileşime izin vermemekte ve ilgili kişi aleyhine hükmedilen toplam cezanın aşırı külfet oluşturma riskinin arttığı hallerde dengeleyici mekanizmaların uygulanabilmesine imkân tanımamaktadır.\r\n\r\nDolayısıyla bağlantılı fiillerle işlenen vergi kaçakçılığı suçu ile vergi kabahatlerine ilişkin yargılama/cezalandırma süreçleri arasında bağlantı kurulmasına engel olan kuralın adil yargılanma hakkı kapsamındaki güvencelere aykırılık oluşturabileceği anlaşılmaktadır.\r\nYüksek Mahkeme özetle yukarıda yer verilen gerekçelerle, 213 sayılı Kanun\'un 367. Maddesinin Beşinci Fıkrasının (Anılan Maddeye 7318 Sayılı Kanun\'un 5. Maddesiyle Eklenen Dördüncü Fıkra Nedeniyle Altıncı Fıkrasının) iptaline karar vermiştir.\r\n<h1>ANAYASA MAHKEMESİNİN İPTAL KARARININ ANLAMI</h1>\r\nAnayasa Mahkemesi’nin iptal kararıyla birlikte ceza mahkemesi kararlarının 213 sayılı Kanun\'un \"Dördüncü Kitap İkinci Kısım\"ında yazılı vergi cezalarını uygulayacak makam ve mercilerin işlem ve kararlarına etkili olmayacağı, bu makam ve mercilerce verilecek kararların da ceza hâkimini bağlamayacağı düzenlemesi yürürlükten kalkmış olmaktadır. Mahkeme kararında iptal hükmünün yürürlüğe girmesi için ayrıca bir tarih belirlememiştir.\r\nBu yeni hukuki duruma göre uygulamada aynı fiilden kaynaklı olarak ceza mahkemesi kararları ile vergi cezalarını uygulayacak idari makam ve mercilerin yani vergi idaresi organlarının kararlarının birbiriyle aykırı olmaması gerekecektir. Bu uygulamanın nasıl olacağı ise kuşkusuz zamanla ortaya çıkacaktır. Bu konuda yasa koyucu tarafından yeni bir yasal düzenleme yapılabileceği gibi yeni içtihatlar oluşabilecektir. Ayrıca, idare tarafından uygulama birliği sağlanması için bir genel tebliğ düzenlemesi yapılabilir.\r\n<h1>DEĞERLENDİRME VE SONUÇ</h1>\r\nAnayasa Mahkemesinin 4/11/2021 gün ve Esas Sayısı: 2019/4 Karar Sayısı: 2021/78 sayılı kararını yukarıda ayrıntılı olarak değerlendirmeye çalıştık. Görüldüğü üzere, bu karar “VUK 359 mağdurları” tabir edilen bir kitlenin beklentileri yönünde onların sorunlarını çözer mahiyette bekledikleri bir karar değildir. Yine bu karar aynı konuda örneğin vergi mahkemelerinin sahte fatura değil dediği bir olayda ceza yargılamasınca düzenlenen faturaların sahte olduğu nedeniyle sanık hakkında ceza verilmesinden kaynaklı sorunları çözen mahiyette de bir karar değildir. Ancak, özünde aynı fiile ilişkin olmakla birlikte farklı hukuki değerleri koruyan biri adli, diğeri idari iki ayrı cezalandırma usulünün birbirlerini etkilemeyeceğine dair hükmü ortadan kaldıran dolayısıyla mükellefler yönünden adil yargılanma ilkesine daha uygun nitelikte bir karardır.\r\nVergi incelemesi, idari vergi davaları (Vergi Mahkemeleri, Bölge İdare Mahkemeleri, Danıştay’da görülen) vergi cezalarına ilişkin ceza davaları (Asliye Ceza Mahkemeleri, Bölge Adliye Mahkemelerinde görülen), idari ve yargısal süreçlerin çok hassas bir şekilde takip edilmesi, hak kayıplarının önlenmesi için zamanında adımların atılması gereken, gerek bizzat vergi mükelleflerinin gerekse vergi konusunda uzman avukat veya vergi danışmanlarının bilgi ve tecrübe destekleriyle hassas bir şekilde sürdürülmesi icap eden süreçler olduğu söz konusu Anayasa Mahkemesi kararından da açıkça anlaşılmaktadır.\r\n\r\n(*)MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','ANAYASA MAHKEMESİNİN VERGİ USUL KANUNUN 367. MADDESİNE İLİŞKİN İPTAL KARARI NE ANLAMA GELİYOR?','','publish','closed','open','','anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor','','','2022-03-10 03:13:13','2022-03-10 00:13:13','',0,'http://www.davavergi.com/?p=859',0,'post','',0),
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(871,1,'2022-04-08 03:09:50','2022-04-08 00:09:50','<h1>VERGİ NEDİR?</h1>\r\nVergi; devletin kişi ya da kurumlardan, kamusal hizmetlerin yapılabilmesi amacıyla, herkesin ödeme gücüne göre farklı yükümlülük sahibi olduğu, zorunlu olarak alınan ve hukuki cebir altında karşılıksız olarak tahsil ettiği ekonomik değerler olarak tanımlanabilir.\r\nGünümüzde hemen hemen herkes bir şekilde dolaylı veya dolaysız vergilerle muhatap olmaktadır. Vergiden kaçınmak adeta mümkün değildir.\r\nVergilendirme işlemi bir idari işlem olduğu için idari işlemler için geçerli olan hukuki özelliklere sahip olması gerekmektedir. Hukuka aykırı vergilendirme işlemleri vergi mahkemeleri, Danıştay gibi vergi yargısı mercilerinde açılacak vergi davaları sonucunda iptal edilebilir.\r\n<h1>VERGİLENDİRME SÜRECİ</h1>\r\nVergi yasaları ile konusu, mükellefi, matrahı ve tarifesi olan bir verginin, toplanabilmesi için birtakım işlemlerin yerine getirilmesi gerekmektedir. Öncelikle bu ön koşullar gerçekleşmez ise sonrasında vergilendirme işlemlerine geçilmesi söz konusu bile olamaz.\r\n\r\nÖn koşullar ise:\r\nOrtada vergiyi koyacak bir vergi yasasının bulunması (verginin yasallığı ilkesi),\r\nVergi yasasının o yıl içinde uygulanabilmesi için bütçe kanununda yer almış olması,\r\nVergiyi doğuran olayın meydana gelmesi.\r\n\r\nBu koşullar gerçekleştikten sonra asıl vergilendirme işlemleri başlar.\r\nVergilendirme işlemi, idari bir işlemdir ve vergi idaresi tarafından yerine getirilir.\r\n<h1>\r\nVERGİYİ DOĞURAN OLAY</h1>\r\nVergi idaresince vergi alacağının istenebilmesi için öncelikle vergiyi doğuran olayın meydana gelmesi gerekmektedir. Vergi alacağı ile vergi doğumunun bağlandığı olaya, vergiyi doğuran olay denir. Vergiyi doğuran olay, soyut bir kavram olan vergi ile verginin yükümlüsü arasında somut bir bağlantı kurarak vergi alacağının doğmasına sebep olur.\r\n\r\nVergiyi doğuran olay, 213 sayılı Vergi Usul Kanunu (VUK) Madde 19 gereğince; ‘’Vergi alacağı, vergi kanunlarının vergiyi bağladıkları olayın vukuu veya hukuki durumun tekamülü ile doğar.’’ maddesine bağlı olarak da verginin alacağı ‘’mükellef’’ bakımından vergi borcunu teşkil etmektedir.\r\n\r\nÖrneğin, gelir vergisinin ana konusu gelirdir. Fakat, gelir üzerinden vergi alınabilmesi için, ilk önce ortada bir gelirin elde edilmiş olması gerekir. Gelirin elde edilmiş sayıldığı an, vergiyi doğuran olaydır.\r\n\r\nVergiyi doğuran olayın gerçekleşmesi ile doğan bu soyutluk, vergilendirme aşamalarından geçtikçe somut bir hale dönüşmektedir. Yani soyut olan vergi borcunun, somut bir borca dönüşebilmesi için vergilendirme süreçlerinden (tarh, tebliğ, tahakkuk ve tahsil) geçmesi gerekmektedir. Ayrıca vergiyi doğuran olayın kanunlarla yasaklanmış olması, vergi yükümlülüğünü ve sorumluluğunu ortadan kaldırmaz (VUK, md.9/2). Söz gelimi yasaklanan faaliyetler, vergi dışında tutulduğu takdirde, vergilendirmede genellik ve eşitlik ilkesine ters düşülecek ve vergi adaleti de zedelenecektir.\r\n\r\nVergiyi doğuran olay gerçekleşmez ise vergi borcu, ya da alacağı doğmaz.\r\nDanıştay Vergi Dava Daireleri Kurulunun 19.1.2022 tarih ve E: 2020/1007 K: 2022/15 sayılı kararı şu şekildedir:\r\n\r\n“Dosyanın incelenmesinden bandrolsüz ve kaçak sigaralar, davacının ikametgahı olduğu hususunda ihtilaf bulunmayan evin içerisinde ele geçirildiğinden ve davacının söz konusu evi kendisi kullanmayıp başkasına kiraya verdiğine ilişkin somut tespit de bulunmadığından bulundurma fiilinin davacının şahsında gerçekleştiği anlaşılmıştır.\r\n\r\nBu nedenle 4760 sayılı Kanun\'un 13. maddesinin beşinci fıkrası uyarınca bulunduran sıfatıyla davacı adına tarh edilen vergi ziyaı cezalı özel tüketim vergisini kaldıran mahkeme kararına yöneltilen istinaf istemini reddeden Vergi Dava Dairesi kararında hukuka uygunluk görülmemiştir.”\r\n<h1>4T KURALI</h1>\r\n<h2>VERGİNİN TARHI</h2>\r\nVergi tarhı; 213 Sayılı Vergi Usul Kanunu (VUK) Madde 20 gereğince;\r\n‘’Verginin tarhı, vergi alacağının kanunlarında gösterilen matrah ve nispetler üzerinden vergi dairesi tarafından hesaplanarak bu alacağı miktar itibariyle tespit eden idari muameledir.’’ Şeklinde tanımlanmıştır.\r\nMatraha vergi oranının uygulanması vasıtasıyla vergi borcunun hesaplanmasına tarh denir. Tarh işlemi bir idari işlemdir, bu yüzden vergi idaresi tarafından yapılmaktadır.\r\nTarh işlemi, mükellefin beyanı üzerine (beyan üzerine tarh) ya da 2 vergi idaresi tarafından yapılır.\r\na. Beyan üzerine tarh\r\nYükümlü tarafından, vergi matrahı saptanıp bildirilir. Türk vergi sisteminde de ilke olarak beyan esası geçerlidir. Tarh, beyan usulünde tebliğ ve tahakkuk ile gerçekleşir. Matrah bizzat yükümlünce saptanmış olduğundan, yükümlünün bir itirazının bulunmayacağı gerekçesiyle vergi, bu usulde tarhiyatla birlikte tahakkuk da edilmiş sayılır; ayrıca beyan üzerine tahakkuk fişi de kesilir. Bu usulde tarh-tebliğ-tahakkuk aşamaları da aynı anda tamamlanmış olur. Stopajla alınan vergilerde ise sorumlu tarafından beyanname verildiğinde tarh ve tahakkuk etmiş olur.\r\nBeyan üzerine tarh işlemlerinde mükellef dava açamaz ve uzlaşma talebinde bulunamaz. Mükellef sadece hata var ise düzeltme talebinde bulunabilir. Günümüzde elektronik ortamda da beyanname verilebilmekte ve vergi, tarh ve tahakkuk ettirilebilmektedir.\r\nb. Vergi İdaresi Tarafından Tarh\r\nEğer mükellefler beyanname usullerinin gereklerini yerine getiremezse, vergi borçları vergi idaresi tarafından tarh edilir.\r\nVergi idaresi tarafından tarh edildiği haller;\r\nİkmalen Vergi Tarhı: VUK madde 29 uyarınca; “İkmalen vergi tarhı, her ne şekilde olursa olsun bir vergi tarh edildikten sonra bu vergiye müteallik olarak meydana çıkan ve defter, kayıt ve belgelere veya kanuni ölçülere dayanılarak miktarı tespit olunan bir matrah veya matrah farkı üzerinden alınacak verginin tarh edilmesidir.’’ Bu tanıma göre, verilmiş olan beyannamede matrah farkı tespit edilir ise tekrar vergi tarh edilir. İkmalen vergi tarhına başvurulabilmesi için; daha önceden bir vergi tarh edilmiş olması gerekir. İkmalen vergi tarhında zam, faiz ve ceza da söz konusudur. Gerçekleşen tarh, mükellefe ihbar edildikten sonra, mükellefin tarh işlemine karşı yapabileceği 30 günlük bir dava süresi olacaktır.\r\nRe\'sen Vergi Tarhı: VUK Madde 30’da öngörüldüğü üzere vergi matrahının tamamen veya kısmen tespiti imkân dahilinde olmayan hallerde re’sen vergi tarhı yapılacaktır.\r\nVUK Madde 30, Fıkra 2’de sayılan hallerde de vergi matrahının tespitinin mümkün olmadığı kabul edilmektedir. Eğer yasal zamanında beyanname verilmeyip, verilen beyannamede matraha ilişkin bilgilerin gösterilmedi ise, beyannameler mali müşavir veya yeminli mali müşavir gibi benzer meslek erbaplarına imza ve tasdik ettirilmedi ise, kanunen tutulması zorunlu defterler tutulmayıp veya tasdik ettirilmedi ise, ya da inceleme elemanına ibraz edilmedi ise, defter ve belgelerin eksik, usulsüz ve karışık olduğu durumlar söz konusu ise defter ve beyannamelerin gerçeği yansıtmadığına dair kanıt bulundu ise re’sen vergi tarhına başvurulur.\r\nRe’sen tarh, takdir komisyonu ya da vergi inceleme elemanlarının raporları üzerine yapılır. Süresi geçtikten sonra verilmiş beyannamelerde ise tarhiyat, gösterilen matrah üzerinden yapılır ve tekrar takdir komisyonuna gönderilmez. Ancak vergi incelemesi başladıktan ya da takdir komisyonuna görev verildikten sonra verilen beyannameler için bu hüküm uygulanmamaktadır.\r\n\r\nDanıştay Vergi Dava Daireleri Kurulunun 15/12/2021 tarih E: 2020/270 K:2020/1841 sayılı kararı şu şekildedir:\r\n\r\n“Kanun\'da takdir komisyonuna başvurulmasına bağlanan ve belirlilik ve öngörülebilirlik arz eden hukuki sonuç zamanaşımının durması olduğundan, takdir komisyonuna sevkle tarh zamanaşımının durduğunun kabulü gerekmektedir. Somut olayda takdir komisyonu kararlarının idareye tevdii üzerine ihbarnamelerin kalan süre içinde tebliğ edildiği anlaşıldığından cezalı tarhiyatların zamanaşımına uğramadığı sonucuna ulaşılmıştır. Öte yandan, dava konusu edilebilir nitelikteki tarh işleminin dayanağı olan takdir komisyonu kararının alındığı tarih itibarıyla re\'sen tarh nedeninin bulunmasının gerekli ve yeterli olduğu açıktır.\r\n\r\nBu nedenle takdir komisyonu kararının verildiği tarih itibarıyla re\'sen tarh nedeninin bulunup bulunmadığı ve re\'sen takdir edilen matrahın hukuka uygun olup olmadığı hususları da araştırılarak işin esası hakkında karar verilmesi gerekirken dava konusu vergi ve cezaların zamanaşımına uğradığı gerekçesiyle verilen temyize konu ısrar kararında hukuki isabet bulunmamaktadır.”\r\n\r\nİdarece Vergi Tarhı: Re’sen ve ikmalen tarh dışındaki durumlarda, genellikle beyannamesiz vergilerde ya da vergisel ödevler yerine getirilmediğinde idare tarafından yapılan tarhiyattır.\r\nÖrneğin: Emlak vergisi beyanının verilmemesi üzerine, ya da vergi karnesi alınmayan durumlarda idarece tarhiyat yapılır.\r\n<h1>\r\nVERGİNİN TEBLİĞİ</h1>\r\nTarh edilen verginin, yetkili kurum ya da makam tarafından yükümlüye ya da sorumlusuna yazı ile bildirilmesine tebliğ denir. Eğer tahakkuk fişi kesilmişse, tekrar tebliğe gerek kalmaz.\r\nVergilerin tarh ve tahakkuku aşamalarında Tebligat Kanunu hükümleri değil de Vergi Usul Kanununun tebligata ilişkin hükümleri geçerlidir.\r\n213 Sayılı VUK/Madde 21’e göre tebliğ: ‘’Vergilendirmeyi ilgilendiren ve hüküm ifade eden hususların yetkili makamlar tarafından mükellefe veya ceza sorumlusuna yazı ile bildirilmesidir.’’ şeklinde tanımlanmıştır.\r\nAyrıca, işbu hususa dair, 213 Sayılı VUK/Madde 94, ‘’Tebliğ mükelleflere, bunların kanuni temsilcilerine, umumi vekillerine veya vergi cezası kesilenlere yapılır. Tüzel kişilere yapılacak tebliğ, bunların başkan, müdür veya kanuni temsilcilerine, vakıflar ve cemaatler gibi tüzel kişiliği olmayan teşekküllerde bunları idare edenlere veya temsilcilerine yapılır. Tüzel kişilerin müteaddit müdür veya temsilcisi varsa tebliğin bunlardan birine yapılması kafidir.’’ açıklamasıyla tebliğin kimlere yapılacağını özetlemiştir.\r\nTebliğ, kendisine tebligat yapılacak kimse bulunmaz ise ikametgâh adresinde bulunanlardan birine ya da işyerlerinde çalışan reşit ve kayıtlı birine yapılır. Muhatap yerine tebliğ yapılacak kimsenin, 18 yaşından aşağı olmaması ve bariz bir surette ehliyetsiz bulunmaması gerekmektedir. Yükümlü yerine geçen veli, vasi veya kayyım gibi vergi sorumlusu birden fazla olursa, tebliğ bunlardan yalnız birine yapılabilir. (VUK/Ek: 30/12/1980-2365/18 md.)\r\nVUK, 4 çeşit tebliğ usulüne yer vermiştir. Bunlar; posta ile tebliğ, memur aracılığı ile tebliğ ve ilan yoluyla tebliğ ve e-posta ile tebliğ olarak ayrılmaktadır. Ancak ilke olarak idari işlemler iadeli taahhütlü posta ile tebliğ edilmektedir.\r\nTebliğden sonra yükümlü ya borcunu öder ya da yapılan işleme karşı dava açma, uzlaşma, ya da hata düzeltme talebine başvurur.\r\n<h1>\r\nVERGİNİN TAHAKKUKU</h1>\r\nVerginin tahakkuku, VUK Madde 22’de ‘’Verginin tahakkuku, tarh ve tebliğ edilen bir verginin ödenmesi gereken bir safhaya gelmesidir.’’ şeklinde tanımlanmıştır. Tebliğ ve tarh edilen verginin ödenecek aşamaya gelmesine ise tahakkuk denir. Mükellefin bu durumda ya vergi borcunu ödeyecek ya da hukuksal yollara başvuracaktır.\r\nBirinci durumda, eğer dava 30 günlük sürede açılmadıysa vergi tahakkuk eder, tahakkuk eden vergi ise kesinleşmiş olur. Eğer mükellef dava açmışsa tahakkuk edilen vergi mahkeme kararına kadar ertelenmiş olur. Vergi mahkemesi yükümlünün iddiasını kabul ederse vergi tahakkuk etmez. Fakat vergi mahkemesi davayı reddederse vergi borcu tahakkuk etmiş sayılır. Bu durumda mükellef 30 gün içinde borcunu ödemek zorundadır. Ancak mükellef, bu durumda bile tarh işlemi ve mahkeme kararının hukuka aykırı olduğu düşüncesinde ise üst yargı mercilerine başvurabilir.\r\n<h1>\r\nVERGİNİN TAHSİLİ</h1>\r\nVerginin tahsili, vergilendirme sürecinin son aşaması olup süreci sonuçlandırmaktadır. Son aşamayı oluşturan tahsil işlemi, vergi borcunun ya da kamu alacağının artık ortadan kalkması sonucunu doğurur ve bu yüzden ayrı bir idari işlem niteliği de taşımaktadır.\r\nVergi tahsilinin ödeme süresinin son günü, aynı zamanda verginin vade tarihidir. 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun (AATUHK) hükümlerine göre, süresinde ödenmeyen vergiler cebren tahsil edilmektedir. (Cebri İcra)\r\nÖte yandan VUK\'nun 112. maddesine özel ödeme zamanları da düzenlenmiş bulunmaktadır.\r\nBu düzenlemelere göre: İkmalen, re\'sen veya idarece tarh olunan vergiler, taksit zamanlarından önce tahakkuk etmişse taksit süreleri içinde ödenir. Taksit süreleri geçmiş ise bu çeşit vergiler tahakkuk tarihinden itibaren 1 ay içinde ödenir. Memleketi terk ve ölüm gibi yükümlülüğün kalkmasını gerektiren durumlar dolayısıyla beyan üzerine tarh edilen vergiler ise beyanname verme süresi içinde ödenir.\r\n\r\n&nbsp;\r\n\r\n<strong><em>Bu çalışmamızda görüldüğü üzere, vergilendirme süreci çok teknik ve hukuki aşamalardan oluşmaktadır. Hemen hemen tüm vatandaşların bir şekilde vergi mükellefi olduğu ülkemizde vergilendirmeyle ilgili süreçler mükellef haklarını yakından ilgilendirmektedir.</em></strong>\r\n<strong><em>Vergi anayasal bir ödev olmasının yanında vergi mükelleflerinin de birtakım hakları vardır. Bilinçli vergi mükellefleri hem vergilerini öderken hem de yasal haklarını kullanmaları konusunda gerek mali müşavirleri, vergi danışmanları gerekse vergi avukatları tarafından bilgilendirilebilirler.</em></strong>\r\n\r\n(*)MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR\r\nSorularınız için: davavergi@gmail.com\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','VERGİLENDİRME SÜREÇLERİNİN HUKUKİ DEĞERLENDİRMESİ','','publish','closed','open','','vergilendirme-sureclerinin-hukuki-degerlendirmesi','','','2022-04-08 03:09:50','2022-04-08 00:09:50','',0,'http://www.davavergi.com/?p=871',0,'post','',0),
(865,1,'2022-03-31 10:11:50','0000-00-00 00:00:00','Asgari ücret veya minimum ücret, yasal bakımdan işçilere ödenebilecek en düşük seviyedir. İşçilerin emeğini belirlenen sınırın altında satamayacaklarını belirtir. Çoğu ülke bu mevzuatı 20.yüzyılın sonlarına doğru uygulamaya başlanmıştır. İşçilerin yaşamak için gerekli bütün gereksinimlerini en alt düzeyde karşılayabilecek şekilde belirlenir. Bu miktar ülkelere göre değişiklik göstermektedir.\n\nAsgari ücretle gelişmemiş ülkelerde düşük ücretli emek kitlesinin korunması amaçlanmıştır. Anayasanın 55. maddesinde ücrette adalet sağlanması başlığında yer alan tanımlamada “ücret emeğin karşılığıdır ”denmektedir. Bu bağlamda Devlet çalışanların yaptıkları işe uygun adaletli ücret elde etmeleri için gerekli önlemleri almakla yükümlüdür.\n\n<strong>İş</strong> sözleşmesi ile çalışan ve bu Kanunun kapsamında olan veya olmayan her türlü işçinin ekonomik ve sosyal durumlarının düzenlenmesi için Çalışma ve Sosyal Güvenlik Bakanlığınca <strong>Asgari Ücret</strong> Tespit Komisyonu aracılığı ile ücretlerin <strong>asgari</strong> sınırları en geç iki yılda bir belirlenir.\n<h1><strong>ASGARİ ÜCRETTEN ALINAN DOLAYSIZ VERGİLERİN DURUMU</strong></h1>\n2021 yıl sonuna kadar asgari ücretten biri gelir biri damga olmak üzere iki vergi kesilmeydi. Tüm çalışanların brüt ücretlerinden binde 7,59 oranında damga vergisi kesilmekteyken, gelir vergisi kesintisi ise çalışanın evli olup olmamasına, evliyse eşinin çalışıp çalışmamasına ve çocuk sayısına göre değişmekteydi.\n\nAylık brüt 3.577,50 TL olan asgari ücretten 536,63 TL tutarındaki sigorta primi işçi hissesi kesintisi düşüldükten sonra kalan 3.040,88 TL gelir vergisi matrahını oluşturmakta (çalışan vergi indiriminden yararlanıyorsa, engelliliği nedeniyle uygulanan vergi indirimi tutarı bu matrahtan düşülmeydi), normalde bu matrah üzerinden yüzde 15 yani 456,13 TL gelir vergisi kesilmesi gerekiyordu.\n\nGelir vergisinden asgari geçim indirimi düşüldükten sonra asgari ücretlinin ödeyeceği vergi ortaya çıkmaktaydı.Uygulamada, yasaya aykırı olduğu halde bazı işverenlerce çalışanına AGİ ödenmemekte veya eksik ödenebilmekteydi.\n\n<strong> </strong>\n<h1><strong>SON YASAL DÜZENLEME</strong></h1>\n2022 yılında asgari ücretten sadece sigorta kesintileri yapılacağı ve iki verginin kesilmemesi gündeme geldi.\n\nAçıklanan bu istisna uygulamasına ilişkin ilk detaylar 17 Aralık 2021 tarihinde TBMM’ye sevk edilen kanun teklifinde yer almıştır. Teklifte gelir ve damga vergisi istisnasının sadece asgari ücret elde edenlere uygulanması öngörülmüştür. Ancak kanun teklifinin Plan ve Bütçe Komisyonda görüşülmesi sırasında, kamuoyundan gelen eleştiriler de dikkate alınarak, 20 Aralık 2021 tarihinde verilen bir önerge ile istisnaların kapsamı genişletilmiş ve asgari ücretten yüksek ücretlere de uygulanmasına imkan sağlanmıştır.\n\nTeklif TBMM Genel Kurulunda 22 Aralık 2021 tarihinde kabul edilerek 7349 sayılı Gelir Vergisi Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun (“Kanun”) olarak 25 Aralık 2021 tarihinde 31700 sayılı Resmi Gazete\' de yayımlanmıştır.\n\nBahis konusu gelir ve damga vergisi istisnalarını düzenleyen hükümlere Kanunun 2, 3 ve 4 üncü maddelerinde yer verilmiştir. Söz konusu maddeler ile getirilen düzenlemelerin detayları aşağıda incelenmiştir.\n<h1><strong>ÜCRET GELİRLERİNİN ASGARİ ÜCRETE İSABET EDEN KISMI GELİR VERGİSİNDEN İSTİSNA EDİLMİŞTİR</strong></h1>\n7349 sayılı Kanunun 2 inci maddesiyle, GVK’nın 23 üncü maddesinin birinci fıkrasına aşağıdaki bent eklenmiştir:\n\n<em>“18. Hizmet erbabının, ödemenin yapıldığı ayda geçerli olan asgari ücretin aylık brüt tutarından işçi sosyal güvenlik kurumu primi ve işsizlik sigorta primi düşüldükten sonra kalan tutarına isabet eden ücretleri (Şu kadar ki, istisnayı aşan ücret gelirinin vergilendirilmesinde verginin hesaplanacağı gelir dilim tutarları ve oranları, istisna kapsamındaki tutarlar da dikkate alınarak belirlenir. Ödenecek vergi tutarı, bu suretle bulunan vergi tutarının içinde istisna tutara isabet eden kısım düşülmek suretiyle hesaplanır. İstisna nedeniyle alınmayacak olan vergi ilgili ayda aylık asgari ücret üzerinden hesaplanması gereken vergiyi aşamaz. Birden fazla işverenden ücret alanlarda bu istisna sadece en yüksek olan ücrete uygulanır.)”</em>\n\nDüzenlemeye göre; hizmet erbabına yapılan ücret ödemesinin, yapıldığı ayda geçerli olan asgari ücretin aylık brüt tutarından işçi sosyal güvenlik kurumu primi ve işsizlik sigorta primi düşülerek bulunan tutarı gelir vergisinden istisna edilecektir.\n\nAsgari ücret elde edenler için 2022 yılında uygulanacak gelir vergisi istisna tutarı aşağıdaki tabloda gösterildiği üzere 4.253,40 TL olacaktır. Bu tutar üzerinden herhangi bir gelir vergisi kesintisi yapılmayacaktır (İstisna olmasaydı hesaplanması gereken 638,01 TL gelir vergisi ödenmeyecektir). İşçi sosyal güvenlik kesintileri sonrası kalan 4.253,40 TL’nin tamamı net tutar olarak asgari ücretliye ödenecektir.\n\n&nbsp;\n<h1><strong>GELİŞMEKTE OLAN ÜLKELERDEKİ DOLAYLI VERGİLERİN YÜKSEKLİĞİ</strong></h1>\n&nbsp;\n\nYalnız ülkemiz gibi az gelişmiş ülkelerde ücretlere ne kadar zam yapılırsa yapılsın bu gelirlerin büyük bir kısmının dolaylı vergilere gittiği de bir gerçektir.\n\nBilindiği gibi vergi; devletin kamu hizmetlerini finanse etmek amacıyla hukuki zor kullanma yetkisine dayalı olarak kişi ve kurumlardan karşılıksız aldığı ayni ve nakdi ödemelerdir.\n\nBir vatandaşın harcamaları üzerinden (mal ve hizmetleri) alınan vergi türüne dolaylı vergiler denir. Özel tüketim vergisi, damga vergisi, katma değer vergisi, gümrük vergisi, özel iletişim vergisi, BSMV gibi türleri vardır. Bu vergilerin en yüksek paya sahip olanları KDV ve ÖTV vergileridir. Dolaylı vergiler yansıtılması kolay vergilerdir. Türkiye’de dolaylı vergilerin toplam vergi gelirleri içerisindeki payı %70’tir. Bu oran Avrupa Birliği ve OECD ülkelerinde %30 civarındadır. Ülkemizde sosyal güvenlik primleri hariç vergi gelirlerinin neredeyse 2/3 ü (%64 civarı) dolaylı vergilerden sağlanıyor. Türkiye dolaylı vergi alan ülkelerin başını çekmektedir.\n\nDolayısıyla asgari ücretlinin aldığı ücretin önemli bir bölümü dolaylı vergilere gitmektedir.\n\n&nbsp;\n\n&nbsp;\n\nGelişmiş ülkeler dolaysız vergileri yüksek alırken, gelişmekte olan ve gelişmemiş ülkeler dolaylı vergileri yüksek almaktadır.  Bunun sebebi siyasal, ekonomik , mali ve sosyal nedenler olabilir. Ama dolaylı vergiler ağırlıklı bir mali yapı vergilendirmede adalet ve istikrar fonksiyonlar açısından pek çok olumsuzluk getirmektedir.\n\nTüketim malları dışında talebin ve buna bağlı olarak fiyat esnekliğinin düşük olduğu diğer mal ve hizmetler, alkol ve tütün mamulleri gibi keyif verici bağımlılık yaratan ürünlerdir. Ayrıca petrol ürünleri gibi tüketim girdilerinin de fiyat esnekliği düşüktür. Böyle olunca sosyal bakımdan temel tüketim mallarında gerçekleşmeyen dolaylı vergi artışları tütün, alkol gibi özel tüketim mallarına ve petrol ana girdilere uygulanmaktadır. Yalnız bu tür ürünlerin de vergi taşıyabilirliğinin bir sınırı vardır.\n\n2021 yılının vergi gelirlerini inceleyecek olursak:\n\n2021 yılında 1 trilyon 165 milyar vergi tahsilatı gerçekleşmiş. Bunun yurtiçinde alınan KDV toplamı 123 milyar 444 milyon, ithalde alınan KDV toplamı 261 milyar 885 milyondur. Bu verilere baktığımızda dışa bağlı oluşumuzu anlamaktayız. Alınan ÖTV tutarı ise 205 milyar 392 milyon TL’dir. Bunun en yüksek payını 67 milyar 620 milyon TL ile tütün mamulleri oluşturmaktadır. Yani tütün mamulleri ÖTV vergisinin lideri konumundadır. Bunu takip edenler sırasıyla; motorlu taşıtlardan alınan ÖTV vergisi 66 milyar 372 milyon, petrol ve doğalgazdan alınan ÖTV vergisi 31 milyar 292 milyon, alkolden alınan ÖTV vergisi 22 milyar 785 milyon olmuştur.\n\nNe yazık ki 2022 yılına geldiğimizde bu oranların daha da yükselerek akıl almaz hale geldiğini söyleyebiliriz. Yani asgari ücrete yapılan zam veya kesilmeyen damga veya gelir vergisinin pek de bir artısı olmadı. Türkiye’de yaşayan bir insan aldığı parayla sadece yaşamı için gereksinimi olan mal ve hizmetleri edinebilir.\n\nBu durumda yapılması gereken sorunları görmezden gelmek, farklı tanımlar kullanmak değil; sorunu anlamak ve sorunu çözüme kavuşturmaktır.\n\n&nbsp;\n<h1><strong>SONUÇ</strong></h1>\n<blockquote>&nbsp;</blockquote>\nÜlkemiz ekonomisine baktığımızda zaten ekonomik güçlüklerle mücadele içinde olan vatandaşların üst üste yapılan zamlardan olumsuz etkilendikleri görülmektedir. Bunlardan en çok etkilenenler ise asgari ücretliler gibi sabit gelir elde edenlerdir.\n\nEnflasyon aslında en adaletsiz bir vergi türü olarak karşımıza çıkmaktadır. Asgari ücrete yapılan zam kısa sürede enflasyon nedeniyle etkisiz hale gelmiştir. Hatta asgari ücret için yeni bir iyileştirme şimdiden gündeme gelmiştir.\n\n&nbsp;\n\nAsgari ücret üzerindeki gelir vergisinin kaldırılması çok önemli bir gelişme olmakla birlikte enflasyon ve dolaylı vergilerin yüksekliği göz önüne alındığından bu adımların yeterli olmadığı görülmektedir.Ekonomi reformunu hayata geçirmek ve dar gelirli vatandaşlarımızın, asgari ücretle çalışan işçilerimizin ve esnafın üzerindeki vergi yükünün hafifletilmesinin birinci şartı sorunu anlamak, tespit etmektir. Sonrasında da bu soruna yönelik çözüme üretmektir.\n<ul>\n 	<li>Devlet bu durumda durumları aynı olan mükellefleri aynı şekilde vergilendirebilir, ödeme gücü daha yüksek olan mükellefleri ödeme gücü daha az olan mükelleflere kıyasla daha yüksek vergilendirilmesini sağlayabilir.</li>\n 	<li>Dolaylı vergilerin toplam vergi yükündeki ağırlığı hafifletilmeli ve yaşanan bu adaletsizliklere alternatif çözümler üretilmelidir.</li>\n 	<li>Bir vergi sistemi hem yatay hem de dikey eşitliği sağlayabilirse vergi adaleti sağlanmış kabul edilir.</li>\n</ul>\n&nbsp;\n\n&nbsp;\n\n(*) MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR.\n\nSorularınız için: davavergi@gmail.com\n\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda , MÜKELLEFHABER  /  <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adreslerinin belirtilmesi zorunludur.\n\n&nbsp;\n\n&nbsp;\n\nKAYNAKÇA\n\n<a href=\"https://www.vergidosyası.com\">www.vergidosyası.com</a>\n\n<a href=\"https://www.t24.com.tr\">www.t24.com.tr</a>\n\n<a href=\"https://www.vergidegundem.com\">www.vergidegundem.com</a>\n\nwww.gib.gov.tr','ASGARİ ÜCRETLİ VERGİ ÖDER Mİ? NE KADAR VERGİ ÖDER?','','draft','closed','open','','','','','2022-03-31 10:11:50','2022-03-31 07:11:50','',0,'http://www.davavergi.com/?p=865',0,'post','',0),
(867,1,'2022-03-31 10:30:06','2022-03-31 07:30:06','Asgari ücret veya minimum ücret, yasal bakımdan işçilere ödenebilecek en düşük seviyedir. İşçilerin emeğini belirlenen sınırın altında satamayacaklarını belirtir. Çoğu ülke bu mevzuatı 20.yüzyılın sonlarına doğru uygulamaya başlanmıştır. İşçilerin yaşamak için gerekli bütün gereksinimlerini en alt düzeyde karşılayabilecek şekilde belirlenir. Bu miktar ülkelere göre değişiklik göstermektedir.\r\n\r\nAsgari ücretle gelişmemiş ülkelerde düşük ücretli emek kitlesinin korunması amaçlanmıştır. Anayasanın 55. maddesinde ücrette adalet sağlanması başlığında yer alan tanımlamada “ücret emeğin karşılığıdır ”denmektedir. Bu bağlamda Devlet çalışanların yaptıkları işe uygun adaletli ücret elde etmeleri için gerekli önlemleri almakla yükümlüdür.\r\n\r\n<strong>İş</strong> sözleşmesi ile çalışan ve bu Kanunun kapsamında olan veya olmayan her türlü işçinin ekonomik ve sosyal durumlarının düzenlenmesi için Çalışma ve Sosyal Güvenlik Bakanlığınca <strong>Asgari Ücret</strong> Tespit Komisyonu aracılığı ile ücretlerin <strong>asgari</strong> sınırları en geç iki yılda bir belirlenir.\r\n\r\n&nbsp;\r\n<h1><strong>ASGARİ ÜCRETTEN ALINAN DOLAYSIZ VERGİLERİN DURUMU</strong></h1>\r\n2021 yıl sonuna kadar asgari ücretten biri gelir biri damga olmak üzere iki vergi kesilmeydi. Tüm çalışanların brüt ücretlerinden binde 7,59 oranında damga vergisi kesilmekteyken, gelir vergisi kesintisi ise çalışanın evli olup olmamasına, evliyse eşinin çalışıp çalışmamasına ve çocuk sayısına göre değişmekteydi.\r\n\r\nAylık brüt 3.577,50 TL olan asgari ücretten 536,63 TL tutarındaki sigorta primi işçi hissesi kesintisi düşüldükten sonra kalan 3.040,88 TL gelir vergisi matrahını oluşturmakta (çalışan vergi indiriminden yararlanıyorsa, engelliliği nedeniyle uygulanan vergi indirimi tutarı bu matrahtan düşülmeydi), normalde bu matrah üzerinden yüzde 15 yani 456,13 TL gelir vergisi kesilmesi gerekiyordu.\r\n\r\nGelir vergisinden asgari geçim indirimi düşüldükten sonra asgari ücretlinin ödeyeceği vergi ortaya çıkmaktaydı.Uygulamada, yasaya aykırı olduğu halde bazı işverenlerce çalışanına AGİ ödenmemekte veya eksik ödenebilmekteydi.\r\n\r\n<strong> </strong>\r\n<h1><strong>SON YASAL DÜZENLEME</strong></h1>\r\n2022 yılında asgari ücretten sadece sigorta kesintileri yapılacağı ve iki verginin kesilmemesi gündeme geldi.\r\n\r\nAçıklanan bu istisna uygulamasına ilişkin ilk detaylar 17 Aralık 2021 tarihinde TBMM’ye sevk edilen kanun teklifinde yer almıştır. Teklifte gelir ve damga vergisi istisnasının sadece asgari ücret elde edenlere uygulanması öngörülmüştür. Ancak kanun teklifinin Plan ve Bütçe Komisyonda görüşülmesi sırasında, kamuoyundan gelen eleştiriler de dikkate alınarak, 20 Aralık 2021 tarihinde verilen bir önerge ile istisnaların kapsamı genişletilmiş ve asgari ücretten yüksek ücretlere de uygulanmasına imkan sağlanmıştır.\r\n\r\nTeklif TBMM Genel Kurulunda 22 Aralık 2021 tarihinde kabul edilerek 7349 sayılı Gelir Vergisi Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun (“Kanun”) olarak 25 Aralık 2021 tarihinde 31700 sayılı Resmi Gazete\' de yayımlanmıştır.\r\n\r\nBahis konusu gelir ve damga vergisi istisnalarını düzenleyen hükümlere Kanunun 2, 3 ve 4 üncü maddelerinde yer verilmiştir. Söz konusu maddeler ile getirilen düzenlemelerin detayları aşağıda incelenmiştir.\r\n<h1><strong>ÜCRET GELİRLERİNİN ASGARİ ÜCRETE İSABET EDEN KISMI GELİR VERGİSİNDEN İSTİSNA EDİLMİŞTİR</strong></h1>\r\n7349 sayılı Kanunun 2 inci maddesiyle, GVK’nın 23 üncü maddesinin birinci fıkrasına aşağıdaki bent eklenmiştir:\r\n\r\n<em>“18. Hizmet erbabının, ödemenin yapıldığı ayda geçerli olan asgari ücretin aylık brüt tutarından işçi sosyal güvenlik kurumu primi ve işsizlik sigorta primi düşüldükten sonra kalan tutarına isabet eden ücretleri (Şu kadar ki, istisnayı aşan ücret gelirinin vergilendirilmesinde verginin hesaplanacağı gelir dilim tutarları ve oranları, istisna kapsamındaki tutarlar da dikkate alınarak belirlenir. Ödenecek vergi tutarı, bu suretle bulunan vergi tutarının içinde istisna tutara isabet eden kısım düşülmek suretiyle hesaplanır. İstisna nedeniyle alınmayacak olan vergi ilgili ayda aylık asgari ücret üzerinden hesaplanması gereken vergiyi aşamaz. Birden fazla işverenden ücret alanlarda bu istisna sadece en yüksek olan ücrete uygulanır.)”</em>\r\n\r\nDüzenlemeye göre; hizmet erbabına yapılan ücret ödemesinin, yapıldığı ayda geçerli olan asgari ücretin aylık brüt tutarından işçi sosyal güvenlik kurumu primi ve işsizlik sigorta primi düşülerek bulunan tutarı gelir vergisinden istisna edilecektir.\r\n\r\nAsgari ücret elde edenler için 2022 yılında uygulanacak gelir vergisi istisna tutarı aşağıdaki tabloda gösterildiği üzere 4.253,40 TL olacaktır. Bu tutar üzerinden herhangi bir gelir vergisi kesintisi yapılmayacaktır (İstisna olmasaydı hesaplanması gereken 638,01 TL gelir vergisi ödenmeyecektir). İşçi sosyal güvenlik kesintileri sonrası kalan 4.253,40 TL’nin tamamı net tutar olarak asgari ücretliye ödenecektir.\r\n\r\n&nbsp;\r\n<h1><strong>GELİŞMEKTE OLAN ÜLKELERDEKİ DOLAYLI VERGİLERİN YÜKSEKLİĞİ</strong></h1>\r\n&nbsp;\r\n\r\nYalnız ülkemiz gibi az gelişmiş ülkelerde ücretlere ne kadar zam yapılırsa yapılsın bu gelirlerin büyük bir kısmının dolaylı vergilere gittiği de bir gerçektir.\r\n\r\nBilindiği gibi vergi; devletin kamu hizmetlerini finanse etmek amacıyla hukuki zor kullanma yetkisine dayalı olarak kişi ve kurumlardan karşılıksız aldığı ayni ve nakdi ödemelerdir.\r\n\r\nBir vatandaşın harcamaları üzerinden (mal ve hizmetleri) alınan vergi türüne dolaylı vergiler denir. Özel tüketim vergisi, damga vergisi, katma değer vergisi, gümrük vergisi, özel iletişim vergisi, BSMV gibi türleri vardır. Bu vergilerin en yüksek paya sahip olanları KDV ve ÖTV vergileridir. Dolaylı vergiler yansıtılması kolay vergilerdir. Türkiye’de dolaylı vergilerin toplam vergi gelirleri içerisindeki payı %70’tir. Bu oran Avrupa Birliği ve OECD ülkelerinde %30 civarındadır. Ülkemizde sosyal güvenlik primleri hariç vergi gelirlerinin neredeyse 2/3 ü (%64 civarı) dolaylı vergilerden sağlanıyor. Türkiye dolaylı vergi alan ülkelerin başını çekmektedir.\r\n\r\nDolayısıyla asgari ücretlinin aldığı ücretin önemli bir bölümü dolaylı vergilere gitmektedir.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nGelişmiş ülkeler dolaysız vergileri yüksek alırken, gelişmekte olan ve gelişmemiş ülkeler dolaylı vergileri yüksek almaktadır.  Bunun sebebi siyasal, ekonomik , mali ve sosyal nedenler olabilir. Ama dolaylı vergiler ağırlıklı bir mali yapı vergilendirmede adalet ve istikrar fonksiyonlar açısından pek çok olumsuzluk getirmektedir.\r\n\r\nTüketim malları dışında talebin ve buna bağlı olarak fiyat esnekliğinin düşük olduğu diğer mal ve hizmetler, alkol ve tütün mamulleri gibi keyif verici bağımlılık yaratan ürünlerdir. Ayrıca petrol ürünleri gibi tüketim girdilerinin de fiyat esnekliği düşüktür. Böyle olunca sosyal bakımdan temel tüketim mallarında gerçekleşmeyen dolaylı vergi artışları tütün, alkol gibi özel tüketim mallarına ve petrol ana girdilere uygulanmaktadır. Yalnız bu tür ürünlerin de vergi taşıyabilirliğinin bir sınırı vardır.\r\n\r\n2021 yılının vergi gelirlerini inceleyecek olursak:\r\n\r\n2021 yılında 1 trilyon 165 milyar vergi tahsilatı gerçekleşmiş. Bunun yurtiçinde alınan KDV toplamı 123 milyar 444 milyon, ithalde alınan KDV toplamı 261 milyar 885 milyondur. Bu verilere baktığımızda dışa bağlı oluşumuzu anlamaktayız. Alınan ÖTV tutarı ise 205 milyar 392 milyon TL’dir. Bunun en yüksek payını 67 milyar 620 milyon TL ile tütün mamulleri oluşturmaktadır. Yani tütün mamulleri ÖTV vergisinin lideri konumundadır. Bunu takip edenler sırasıyla; motorlu taşıtlardan alınan ÖTV vergisi 66 milyar 372 milyon, petrol ve doğalgazdan alınan ÖTV vergisi 31 milyar 292 milyon, alkolden alınan ÖTV vergisi 22 milyar 785 milyon olmuştur.\r\n\r\nNe yazık ki 2022 yılına geldiğimizde bu oranların daha da yükselerek akıl almaz hale geldiğini söyleyebiliriz. Yani asgari ücrete yapılan zam veya kesilmeyen damga veya gelir vergisinin pek de bir artısı olmadı. Türkiye’de yaşayan bir insan aldığı parayla sadece yaşamı için gereksinimi olan mal ve hizmetleri edinebilir.\r\n\r\nBu durumda yapılması gereken sorunları görmezden gelmek, farklı tanımlar kullanmak değil; sorunu anlamak ve sorunu çözüme kavuşturmaktır.\r\n\r\n&nbsp;\r\n<h1><strong>SONUÇ</strong></h1>\r\n&nbsp;\r\n\r\nÜlkemiz ekonomisine baktığımızda zaten ekonomik güçlüklerle mücadele içinde olan vatandaşların üst üste yapılan zamlardan olumsuz etkilendikleri görülmektedir. Bunlardan en çok etkilenenler ise asgari ücretliler gibi sabit gelir elde edenlerdir.\r\n\r\nEnflasyon aslında en adaletsiz bir vergi türü olarak karşımıza çıkmaktadır. Asgari ücrete yapılan zam kısa sürede enflasyon nedeniyle etkisiz hale gelmiştir. Hatta asgari ücret için yeni bir iyileştirme şimdiden gündeme gelmiştir.\r\n\r\n&nbsp;\r\n\r\nAsgari ücret üzerindeki gelir vergisinin kaldırılması çok önemli bir gelişme olmakla birlikte enflasyon ve dolaylı vergilerin yüksekliği göz önüne alındığından bu adımların yeterli olmadığı görülmektedir.Ekonomi reformunu hayata geçirmek ve dar gelirli vatandaşlarımızın, asgari ücretle çalışan işçilerimizin ve esnafın üzerindeki vergi yükünün hafifletilmesinin birinci şartı sorunu anlamak, tespit etmektir. Sonrasında da bu soruna yönelik çözüme üretmektir.\r\n<ul>\r\n 	<li>Devlet bu durumda durumları aynı olan mükellefleri aynı şekilde vergilendirebilir, ödeme gücü daha yüksek olan mükellefleri ödeme gücü daha az olan mükelleflere kıyasla daha yüksek vergilendirilmesini sağlayabilir.</li>\r\n 	<li>Dolaylı vergilerin toplam vergi yükündeki ağırlığı hafifletilmeli ve yaşanan bu adaletsizliklere alternatif çözümler üretilmelidir.</li>\r\n 	<li>Bir vergi sistemi hem yatay hem de dikey eşitliği sağlayabilirse vergi adaleti sağlanmış kabul edilir.</li>\r\n</ul>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n(*) MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR.\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda , MÜKELLEFHABER  /  <a href=\"https://www.davavergi.com\">www.davavergi.com</a> adreslerinin belirtilmesi zorunludur.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nKAYNAKÇA\r\n\r\n<a href=\"https://www.vergidosyası.com\">www.vergidosyası.com</a>\r\n\r\n<a href=\"https://www.t24.com.tr\">www.t24.com.tr</a>\r\n\r\n<a href=\"https://www.vergidegundem.com\">www.vergidegundem.com</a>\r\n\r\nwww.gib.gov.tr\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','ASGARİ ÜCRETLİ VERGİ ÖDER Mİ? NE KADAR VERGİ ÖDER ?','','publish','closed','open','','asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder','','','2022-03-31 10:30:06','2022-03-31 07:30:06','',0,'http://www.davavergi.com/?p=867',0,'post','',0),
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(874,1,'2022-04-12 10:25:34','2022-04-12 07:25:34','25.10.2017 tarihli Resmi Gazete’de yayınlanarak yürürlüğe giren yeni 7036 sayılı İş Mahkemeleri Kanunu ile iş mahkemelerinin yargılama usulü yeniden düzenlenmiş ve mevcut 5521 sayılı İş Mahkemeleri Kanunu ise yürürlükten kaldırılmıştır. Ayrıca Kanun kapsamında; 1.1.2018 tarihinde yürürlüğe girmek üzere 4857 sayılı İş Kanunu gereğince bireysel veya toplu iş sözleşmesinden kaynaklanan işçi ve işveren alacak ve tazminatı ile işe iade taleplerinde dava açılmadan önce arabulucuya başvurulması dava şartı olarak getirilmiştir.\r\n6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanununu ve Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu Yönetmeliği kapsamında arabuluculuk faaliyetini yürüten ve Adalet Bakanlığı tarafından düzenlenen arabulucular siciline kaydedilmiş bulunan gerçek kişiye arabulucu denmektedir. Arabuluculuk; sistematik teknikler uygulayarak, görüşmek ve müzakerelerde bulunmak amacıyla tarafları bir araya getiren, onların birbirlerini anlamalarını ve bu suretle çözümlerini kendilerinin üretmesini sağlamak için aralarında iletişim sürecinin kurulmasını gerçekleştiren, uzmanlık eğitimi almış olan tarafsız ve bağımsız bir üçüncü kişinin katılımıyla ve ihtiyari olarak yürütülen uyuşmazlık çözüm yöntemidir.\r\nArabulucu olabilmek için Adalet Bakanlığı tarafından yapılan yazılı ve uygulamalı sınavda başarılı olmak gerekmektedir. Yazılı sınav Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu Yönetmeliğinin 23 üncü maddesi uyarınca yılda iki kez, uygulamalı sınav ise yazılı sınav sonuçları açıklandıktan sonra yapılmaktadır. Alternatif uyuşmazlık çözüm yöntemleri arasında yer alan arabuluculuk faaliyeti ile taraflar arasındaki uyuşmazlıkların sulh yoluyla, daha kısa sürede, daha düşük maliyetle ve gizli kalarak çözümlenmesi sağlanmakta; bu sayede yargının iş yükü de azalmaktadır. Yargılama neticesinde davanın her iki tarafının da memnun olması mümkün değilken arabuluculuk, her iki tarafı da memnun edecek bir sonuca ulaşılmasını sağlamaktadır.\r\nMakalemizde arabuluculuk faaliyetinin vergilendirilmesi esaslarına değineceğim.\r\n<h1>\r\nFaaliyetin Vergilendirilmesi Esasları</h1>\r\nArabuluculuk faaliyeti, ücret karşılığında verilen bir hizmettir. Dolayısıyla faaliyetin, 193 sayılı Gelir Vergisi Kanunu, 3065 sayılı Katma Değer Vergisi Kanunu ve 213 sayılı Vergi Usul Kanunu karşısındaki durumu önem arz etmektedir. Faaliyetin, hem serbest meslek mensuplarınca hem de ücretli çalışanlarca yapılabiliyor olması konuyu karmaşık hale getirmektedir. Yaşanan karmaşa üzerine bu konu, Adalet Bakanlığı Hukuk İşleri Genel Müdürlüğü tarafından, Maliye Bakanlığı Gelir İdaresi Başkanlığına sorulmuş, bunun üzerine Gelir İdaresi Başkanlığı da farklı tarihlerde iki görüş vermiş ve arabuluculuk faaliyetinin ne şekilde vergilendirilmesi gerektiğini açıklamıştır.\r\nGelir Vergisi Kanununun 61 inci maddesinde ücret; işverene tabi ve belirli bir işyerine bağlı olarak çalışanlara hizmet karşılığı verilen para ve aynılar ile sağlanan ve para ile temsil edilebilen menfaatlerdir. Ücretin ödenek, tazminat, kasa tazminatı, tahsisat, zam, avans, aidat, huzur hakkı, prim, ikramiye, gider karşılığı veya başka adlar altında ödenmiş olması veya bir ortaklık münasebeti niteliğinde olmamak şartı ile kazancın belli bir yüzdesi şeklinde tayin edilmiş bulunması onun mahiyetini değiştirmez. Söz konusu maddenin üçüncü fıkrasının (5) numaralı bendinde; bilirkişilere, resmi arabuluculara, eksperlere, spor hakemlerine ve her türlü yarışma jürisi üyelerine ödenen veya sağlanan para, ayın ve menfaatler de ücret sayılmıştır. Aynı Kanunun 62 nci maddesinde işverenlerin, hizmet erbabını işe alan, emir ve talimatları dahilinde çalıştıran gerçek ve tüzel kişiler olduğu belirtilmiş ve 61\'inci maddenin 1 ila 6 numaralı bentlerinde yazılı ödemeleri yapanların da bu kanunda yazılı ödevleri yerine getirmek bakımından işveren hükmünde olduğu ifade edilmiştir.\r\nGelir Vergisi Kanununun 61 inci maddesinin üçüncü fıkrasında ücret sayılan ödemeler dışında bir ödemenin ücret olarak vergilendirilip vergilendirilmeyeceği hususu üç unsura göre tespit edilmekte olup bu üç unsur birlikte varsa elde edilen gelir ücret olarak vergilendirilmekte, aksi takdirde ücretten söz etmek mümkün olmamaktadır. Bunlar;\r\nBir işverene tabi olma: Herhangi bir ödemenin ücret olarak kabul edilebilmesi için gerekli olan ilk unsur çalışanın işverene tabi olmasıdır. İşveren, hizmet erbabını işe alan, emir ve talimatları dahilinde çalıştıran gerçek ve tüzel kişilerdir. Çalışanın işverene bağlılığı, fiili olabileceği gibi kanun, tüzük, yönetmelik veya sözleşmelerle de saptanmış olabilmektedir.\r\nBelli bir iş yerine bağlı olma: işyeri ticari, ticari, zirai ve mesleki bir faaliyetin yürütülmesi için tahsis edilen veya bu faaliyetlerde kullanılan yerlerdir. Bu yerlere bağlılık, hukuki anlamda bir bağlılıktır. Hizmetin mutlaka fiilen iş yerinde yapılması zorunlu değildir.\r\nHizmetin karşılığı olarak bir ödemenin yapılması: Ödeme bir hizmet karşılığı değilse ücret sayılmasına imkân yoktur. Hizmet karşılığı olarak yapılan ödeme, nakit (haftalık, aylık vb.), ayın (hizmet karşılığının mal olarak verilmesi) veya para ile temsil edilebilen menfaatler (konut, araç sağlanması gibi) şeklinde olabilir.\r\nÖte yandan, Gelir Vergisi Kanununun 65 inci maddesinde, her türlü serbest meslek faaliyetinden doğan kazançların serbest meslek kazancı olduğu ve serbest meslek faaliyetinin; sermayeden ziyade şahsi mesaiye, ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari mahiyette olmayan işlerin işverene tabi olmaksızın şahsi sorumluluk altında kendi nam ve hesabına yapılması olduğu hükümlerine yer verilmiştir. Ayın Kanunun 94 üncü maddesinin birinci fıkrasında, kamu idare ve müesseseleri, iktisadi kamu müesseseleri, sair kurumlar, ticaret şirketleri, iş ortaklıkları, demekler, vakıflar, demek ve vakıfların iktisadi işletmeleri, kooperatifler, yatırım fonu yönetenler, gerçek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbabı, zirai kazançlarını bilanço veya zirai işletme hesabı esasına göre tespit eden çiftçilerin maddede bentler halinde sayılan ödemeleri nakden veya hesaben yaptıkları sırada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecbur oldukları hükme bağlanmış olup, bu maddenin birinci fıkrasının (2) numaralı bendinde \"2. Yaptıkları serbest meslek işleri dolayısıyla bu işleri icra edenlere yapılan ödemelerden (Noterlere serbest meslek faaliyetlerinden dolayı yapılan ödemeler hariç); a) 18\'inci madde kapsamına giren serbest meslek işleri dolayısıyla yapılan ödemelerden, %17, b) Diğerlerinden, %20\" oranında tevkifat yapılacağı düzenlemesine yer verilirken 96 ncı maddesinde ise \"Vergi tevkifatı, ücretler dışında kalan ödemelerde gayrisafî tutarlar üzerinden yapılır. Kesilmesi gereken verginin ödemeyi yapan tarafından üstlenilmesi halinde bu vergi bilfiil ödenen miktar ile ödemeyi yapanın yüklendiği verginin toplamı üzerinden hesaplanır.\" denilmiştir. Adı geçen Kanunun 82 nci maddesinde ise arızi olarak yapılan serbest meslek faaliyetleri dolayısıyla tahsil edilen hasılatın vergiye tabi arızi kazanç olduğu belirtilmiştir.\r\nHukuk Uyuşmazlıklarında Arabuluculuk Kanunu Yönetmeliğindeiv, arabuluculuk yoluyla hukuk uyuşmazlıklarının çözümlenmesinde uygulanacak usul ve esaslar, arabuluculuk eğitimi verecek kuruluşların denetlenmesi, eğitimin süresi, içeriği ve standartları ile ilgili hususları ve yapılacak olan yazılı ve uygulamalı sınavın ilke ve kurallarının belirlenmesi, arabulucular sicilinin düzenlenmesi ve arabulucularda aranacak koşullarla, arabulucuların denetlenmesi ve izlenmesi ile ilgili hususları ve Arabuluculuk Daire Başkanlığı ile Arabuluculuk Kurulunun çalışma usul ve esaslarına ilişkin konularda düzenlemeler yapılmıştır. Mevcut uygulamada arabulucu adayları, şartlan taşımaları ve Adalet Bakanlığınca yapılan yazılı ve uygulamalı sınavda başarılı olduktan sonra, talepleri halinde arabulucular siciline kaydedilmekte ve arabulucu Unvanını kazanmaktadırlar. Adalet Bakanlığı ile arabulucular arasında herhangi bir hizmet sözleşmesi bulunmamaktadır. Arabulucular 657 sayılı Devlet Memurları Kanunu kapsamında çalışmadıkları gibi arabulucuların görevlendirilmesi tarafların serbest seçimleri ile olmakta ve Adalet Bakanlığının görevlendirmesi bulunmamaktadır. Ayrıca, yapılan arabuluculuk hizmeti karşılığında taraflar ücretlerini doğrudan arabuluculara ödemektedirler. Adalet Bakanlığında arabuluculuk ücreti ile ilgili bir kayıt tutulmamaktadır. Arabuluculara yapılan ödemelerden gelir vergisi tevkifatı yapılmamaktadır.\r\nArabuluculuk faaliyetinin şahsen yerine getirilmesi gereken bir faaliyet olması, arabulucular ile Adalet Bakanlığı arasında bir hizmet sözleşmesi bulunmaması, ücretlerin taraflarca doğrudan arabulucuya ödenebilmesi, Arabuluculuk Daire Başkanlığının bu ücret ödemeleri ile ilgili herhangi bir kayıt tutmaması ve söz konusu ödemelerden gelir vergisi kesintisi yapmaması hususları göz önüne alındığında elde edilen gelirin ücretin tüm unsurlarını taşımadığı anlaşıldığından \"ücret\" olarak vergilendirilmemesi gerekir. Arabuluculuk faaliyetinin şahsi sorumluluk altında kendi nam ve hesabına yapılması ve ihtisasa dayanması nedeniyle bu faaliyet \"serbest meslek faaliyeti\" olarak değerlendirilmekte olup, söz konusu faaliyet için serbest meslek kazanç mükellefiyeti tesis ettirilerek elde edilen serbest meslek kazancının yıllık beyanname ile beyan edilmesi gerekmektedir.\r\nFaaliyetin devamlılık arz edecek şekilde ve mutat meslek haline getirmemesi halinde ise bu faaliyet arızi serbest meslek faaliyeti olarak değerlendirilmesi mümkün bulunmakta olup, adı geçen Kanunun 82 nci maddesine göre bir takvim yılında arızi kazanç dolayısıyla elde edilen gelirlerin toplamının (2022 yılı gelirlerine uygulanmak üzere) 58.000 TL’lik kısmı gelir vergisinden müstesna tutulacaktır. Gerek devamlılık arz edecek şekilde serbest meslek faaliyetinde bulunulması ve gerekse arızi olarak serbest meslek faaliyetinde bulunulması durumunda da yapılan ödemelerden tevkifat yapmakla sorumlu olanlarca Gelir Vergisi Kanununun 94/2-b maddesine göre %20 oranında gelir vergisi tevkifatı yapılması gerekmektedir.\r\n<h2>\r\n-KDV YÖNÜNDEN</h2>\r\n3065 sayılı Katma Değer Vergisi Kanununun 1/1 inci maddesine göre Türkiye’de ticari, sınai, zirai faaliyet ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetlerin katma değer vergisine tâbidir. Kanunun 1 inci maddesinin ikinci fıkrasında ise bu faaliyetlerin devamlılığı, kapsam ve niteliği Gelir Vergisi Kanununu hükümlerine göre, Gelir Vergisi Kanununda açıklık bulunmadığı hallerde, Türk Ticaret Kanunu ve diğer ilgili mevzuat hükümlerine göre tayin ve tespit edileceği, üçüncü fıkrasında ise bu faaliyetlerin kanunların veya resmi makamların gösterdiği gerek üzerine yapılması, bunları yapanların hukuki statü ve kişilikleri, Türk tabiiyetinde bulunup bulunmamaları, ikametgah veya işyerlerinin veyahut kanuni merkez veya iş merkezlerinin Türkiye’de olup olmamasının işlemlerin mahiyetini değiştirmeyeceği ve vergilendirmeye mani teşkil etmeyeceği hükme bağlanmıştır. Buna göre, 6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu kapsamında mutat olarak verilen arabuluculuk hizmeti serbest meslek faaliyeti kapsamında KDV’ye tabi tutulacaktır.\r\n<h2>\r\n-VUK YÖNÜNDEN</h2>\r\n213 sayılı Vergi Usul Kanununun 172 nci maddesi ile serbest meslek erbabına defter tutma mecburiyeti getirilmiş, 210 uncu maddesinde serbest meslek erbabının serbest meslek kazanç defteri tutacağı hüküm altına alınmış, 236 ncı maddesinde ise “Serbest meslek erbabı, mesleki faaliyetlerine ilişkin her türlü tahsilatı için iki nüsha serbest meslek makbuzu tanzim etmek ve bir nüshasını müşteriye vermek, müşteride bu makbuzu istemek ve almak mecburiyetindedir.\" hükmüne yer verilmiştir. Bu itibarla serbest meslek faaliyeti olarak değerlendirilen arabuluculuk faaliyetini icra edenlerin Vergi Usul Kanununun yukardaki hükümleri uyarınca serbest meslek kazanç defteri tutması ve mesleki faaliyetine ilişkin her türlü tahsilatı için serbest meslek makbuzu düzenlemesi gerekmektedir. Öte yandan, avukatlık faaliyetinin yanında arabuluculuk faaliyetinin de yürütülmesi durumunda, avukatlık faaliyeti için tasdik ettirilen defter ve bastırılan serbest meslek makbuzunun bu faaliyet için de kullanılması mümkündür. Ayrıca, arabuluculuk faaliyetinin adi ortaklık kurmak suretiyle yürütülmesi halinde, mesleki faaliyete ilişkin her türlü tahsilat için ortaklık adına bastırılacak serbest meslek makbuzunun ve yine ortaklık adına tasdik ettirilecek serbest meslek defterinin kullanılması gerekmektedir.\r\nÖte yandan, 1.1.2018 tarihinde yürürlüğe giren uygulama ile serbest meslek erbapları, işletme hesabı esasına göre defter tutan mükellefler ile basit usule tabi mükellefler Defter-Beyan Sisteminin kapsamına alınmış bulunmaktadır.\r\n<h1>\r\nÜcretli Olarak Çalışılması Durumunda</h1>\r\nArabuluculuk faaliyetinin şahsen ve tarafsız olarak yerine getirilmesi gereken bir meslek olması nedeniyle, avukat yanında ücretli olarak çalışan avukatların arabuluculuk faaliyetinde bulunmalarının yasal yönden mümkün görülmesi durumunda, arabuluculuk faaliyetinin \"serbest meslek faaliyeti\" kapsamında değerlendirilmesi ve bu faaliyetten elde edilen kazancın da serbest meslek kazancı olarak vergilendirilmesi gerekmektedir. Ancak, serbest avukat olarak serbest meslek faaliyetinde bulunan avukatın yanında ücretli olarak çalışmaya devam edilmesi ve bu avukattan ücret alınarak hizmetin görülmesi halinde ise elde edilen bu gelirin ücret olarak vergilendirilmesine devam edileceği tabidir\r\n<h4>\r\n6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanununun 2 nci maddesine göre; bu Kanunun uygulanmasında Arabulucu: Arabuluculuk faaliyetini yürüten ve Bakanlıkça düzenlenen arabulucular siciline kaydedilmiş bulunan gerçek kişileri ifade etmektedir. Aynı maddeye göre ise Arabuluculuk; sistematik teknikler uygulayarak, görüşmek ve müzakerelerde bulunmak amacıyla tarafları bir araya getiren, onların birbirlerini anlamalarım ve bu suretle çözümlerini kendilerinin üretmesini sağlamak için aralarında iletişim sürecinin kurulmasını gerçekleştiren, uzmanlık eğitimi almış olan tarafsız ve bakımsız bir üçüncü kişinin katılımıyla ve ihtiyarî olarak yürütülen uyuşmazlık çözüm yöntemini ifade etmektedir.\r\n4857 sayılı İş Kanununun 20 nci maddesinde yapılan değişikliğe göre; iş sözleşmesi feshedilen işçi, fesih bildiriminde sebep gösterilmediği veya gösterilen sebebin geçerli bir sebep olmadığı iddiası ile fesih bildiriminin tebliği tarihinden itibaren bir ay içinde işe iade talebiyle, İş Mahkemeleri Kanunu hükümleri uyarınca arabulucuya başvurmak zorundadır. Uyuşmazlığın tarafları dava açılmadan önce veya davanın görülmesi sırasında arabulucuya başvurma konusunda anlaşabilirler. Bu sayede, her iki tarafı da tatmin eden bir sonuca ulaşarak, uyuşmazlıklarının daha kısa sürede, daha düşük maliyetle ve gizli kalarak çözümlenmesini sağlayabilirler. Arabulucuların bu faaliyeti, baroya kayıtlı ve bağımsız olarak yapmaları halinde, elde edilen kazanç serbest meslek kazancı olacaktır. Bu takdirde avukatın hali hazırda kullandığı serbest meslek kazanç defterine, arabuluculuk faaliyetinden elde ettiği kazancı eklemesi yeterli olacaktır. Ayrıca faaliyetin süreklilik göstermesi dolayısıyla avukatın, KDV yükümlülüğü de bulunmaktadır. Arabuluculuk faaliyetinin baroya kayıtlı olmadan arızi olarak gerçekleştirilmesi halinde elde edilen kazanç, arızi serbest meslek kazancı olarak değerlendirilecek ve vergilendirilmesi de bu şekilde yapılacaktır. GVK’nın 82 nci maddesinde sayılan gelirler arızi kazanç olup, arızi olarak yapılan serbest meslek faaliyetleri dolayısıyla tahsil edilen hasılatlar arızi kazanç kapsamında vergilendirilmektedir. Faaliyetin arızi olması durumunda, arabulucunun KDV ödeme yükümlülüğü bulunmamaktadır. Arabuluculuğun bir işverene bağlı olarak yapılması halinde ise ücret kazancı söz konusu olacak ve tek işveren tarafından yapılan tevkifat nihai vergilendirme olarak kabul edilecektir.</h4>\r\n&nbsp;\r\n\r\nFIRAT İNSEL\r\nVERGİ MÜFETTİŞİ\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\nYasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.\r\n\r\nKAYNAKÇA\r\n25.10.2017 tarihli Resmi Gazete’de yayınlanarak yürürlüğe giren yeni 7036 sayılı İş Mahkemeleri Kanunu\r\n6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanununu ve Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu Yönetmeliği\r\n193 sayılı Gelir Vergisi Kanunu\r\n3065 sayılı Katma Değer Vergisi Kanunu\r\n213 sayılı Vergi Usul Kanunu\r\nBegüm Dilemre Öden, Arabulucuların Vergilendirilmesi, İstanbul Barosu Dergisi, Cilt: 91, Sayı: 4, Yıl: 2017.\r\nGelir İdaresi Başkanlığının 11.08.2014 tarihli ve 48678239-120.04.01 (196)-81381 sayılı görüş yazısı,\r\nTürkay İMDAT, Arabuluculuk Faaliyetinin / Ücretinin Vergilendirilmesi, Vergi ALGI, 16 Mayıs 2018','ARABULUCULUK FAALİYETLERİNİN VERGİLENDİRİLMESİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','','publish','closed','open','','arabuluculuk-faaliyetlerinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir','','','2022-04-12 10:25:34','2022-04-12 07:25:34','',0,'http://www.davavergi.com/?p=874',0,'post','',0),
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(879,1,'2022-04-15 10:23:49','2022-04-15 07:23:49','<h1>VUK 359 MAĞDURİYETİ ÇÖZÜLDÜ DİYEBİLİR MİYİZ?</h1>\r\n<h2>\r\nGiriş</h2>\r\nVergi hukuku; vergi türlerinden kaynaklanan vergisel yükümlülüklerin yanında hürriyeti bağlayıcı cezalarla da ilgilidir. Gerek süresinde beyan edilen vergilerin gerekse yapılan vergi incelemeleri sonucunda tarh edilen vergi ve cezaların ödenmemesi halinde mükellefler ödeme emri tebliği, haciz vb. idari yaptırımlarla karşılaşmaktadır.\r\nBunun dışında sahte belge düzenlemek ya da bilerek sahte belge kullanma durumunda ise yapılan vergi incelemeleri sonucunda düzenlen vergi inceleme raporları, vergi suçu raporları, vergi denetim kurullarının mütalaası üzerine Cumhuriyet Başsavcılıklarına yapılan suç duyuruları sonucunda vergisel yükümlülüklerin dışında hürriyeti bağlayıcı cezalarla sonuçlanabilecek durumlar ortaya çıkabilmektedir. Bunlara kısaca Vergi Usul Kanununa muhalefet suçları denilmektedir.\r\n<h1>\r\nSahte Fatura (Naylon Fatura) Nedir?</h1>\r\nHiç unutmam bir gün bir mükellefimiz telaşla yanımıza geldi. Vergi müfettişi geçmiş dönem defter ve belgelerini istemiş ve dört yıl önce aldığı bazı faturaların sahte olduğunu bu nedenle hakkında vergi incelemesi başlayacağını ifade etmiş. Mükellefimiz elindeki faturaları bize göstererek “bu faturalar nasıl naylon olur bunlar kağıt müfettiş bey bize naylon fatura kullanmışsın diyor! Bunlar sahteymiş ben sahte olduklarını nasıl anlarım bende sahte fatura gösteren cihaz yok ki!” diye feryat etmişti. Faturanın nasıl sahte olabileceğini uzun uzun anlatmıştık.\r\n\r\nSahte fatura, muhteviyatı itibarıyla yanıltıcı belge, sahte belge, naylon fatura gibi isimlerle ifade edilen “faturalar” aslında gerçekte birer faturadır. Hatta bunlar çoğu zaman yetkili matbaalarda da bastırılmıştır. Ancak, sahte fatura gerçek bir mal teslimi ya da hizmet ifası olmadan ya da gerçek bedelden farklı tutarlar ihtiva eden düzenlenen faturaları anlatmaktadır.\r\n<h1>Kimler Neden Sahte Fatura Düzenler? Kimler Neden Sahte Fatura Kullanır?</h1>\r\nSahte fatura düzenleyenlerin gerçek bir ticari faaliyeti bulunmamaktadır. Bunlar komisyon kazancı elde etmek amacıyla vergi mükellefiyeti tesis ettirmişlerdir. Yerleşik Danıştay içtihatlarında ise sahte fatura düzenleyenlerin %2 oranında komisyon kazancı elde ettikleri kabul edilmiştir.\r\nPeki kimler sahte fatura kullanır? Bu sorunun cevabını verebilmek için öncelikle sahte faturaların bilerek mi? bilmeden mi? kullanıldığı sorusunun cevaplanması gerekmektedir. Zira gerçek ticari faaliyette bulunan bazı mükellefler piyasa koşullarının altında buldukları emtiaları tercih etmektedirler. Bu gibi durumlarda “ucuz etin yahnisi yenmez!” misalinde olduğu gibi sorunlarla karşılaşılmaktadır. Yani burada mükellefler gerçek bir emtia almakta ama bunun karşılığında aldıkları faturalar sahte olabilmektedir. İşte asıl sorunda buradadır. Bazı mükellefler ise gerek Kdv indiriminden yararlanmak gerekse maliyetleri daha düşük göstermek amacıyla “bilerek” sahte fatura almayı tercih etmektedir. Ancak bu durum ilerde kendilerine yol su elektrik olarak dönecektir! Fakat sık sık çıkan vergi afları sahte belge kullananları da kapsama aldığı sürece bu tercihte bulunanların varlığı da devam edeceği muhakkaktır. Ancak bilerek sahte fatura kullanma da cezalı vergi tarhiyatı yanında hürriyeti bağlayıcı hapis cezası riski ise göz ardı edilemeyecek bir gerçektir.\r\n<h1>Vergi Suçu Raporları Hukuken Kesin Midir?</h1>\r\nVergi incelemeleri sonucunda birçok farklı vergi raporları düzenlenebilmektedir. Bunlardan başlıcaları vergi inceleme raporu, vergi tekniği raporu, görüş ve öneri raporu, vergi tekniği raporu şeklinde sayabiliriz. Kuşkusuz bu raporların hepsi birer vergi raporu olmakla birlikte hepsinin ayrı hususiyetleri vardır.\r\nHer olayda vergi tekniği raporu ya da vergi suçu raporu düzenlenmez. Ancak birer idari işlem mahiyetindeki bu raporlar diğer idari işlemlerde olduğu gibi hukuka uygunluk karinesinden yararlanırlar. Yani aksi ispat edilene kadar doğru oldukları kabul edilir. Şayet vergi raporları vergi yargısı olan vergi mahkemelerinde ya da vergisel suçlar nedeniyle asliye ceza mahkemelerinde dava konusu edilirse bu raporların aksinin ispatı mümkün olabilmektedir. Kuşkusuz bu aşamalarda alanında uzman vergi danışmanlarının veya vergi yargılamalarında ve vergi davalarında tecrübeli vergi avukatlarının desteklerinin alınması vergi uyuşmazlıklarının, vergi davalarının, vergi suçlarına ilişkin davaların görülmesinde önemli olabilmektedir.\r\n<h1>\r\nVUK 359. Maddenin Eski Halindeki Uygulama Neydi?</h1>\r\nVergi Usul Kanununa Muhalefet suçlamasıyla yargılananlar hakkında şayet birden fazla dönem söz konusuysa her dönem için ayrı ayrı ceza istenilmekte ve sanıklar suçlu bulunduğu takdirde her yıl için ayrı ceza verilmekteydi. Bu durumda şayet 5 dönem sahte belge düzenleme söz konusuysa mükellefler hakkında 15 yılı aşkın ceza verilebilmekte bu durum ise gerçekten mağduriyetlere yol açmaktaydı. (Genellikle bir dönem için 3 yıl 1 ay 15 gün ceza verilmesi söz konusuydu).\r\nBu suçlamalara muhatap olanlar ve Vergi Usul Kanununa Muhalefet suçlamasında savunma yapan vergi avukatlarının en önemli iddiaları Kanunda her dönem için ayrı ceza verileceğine dair bir hüküm bulunmadığı, ceza verilse bile tüm dönemler için tek bir ceza verilebileceği şeklindeyken yargı mercileri olan ve vergi suçlarına bakan Asliye Ceza Mahkemelerince ve bunların kararlarını istinaf yoluyla inceleyen Bölge Adliye Mahkemelerinde bu iddialar itibar görmedi.\r\nGerçek ticari faaliyet nedeniyle (kısmen ya da tamamen sahte fatura suçlaması iddiasıyla) vergi usul kanununa muhalefet suçlamasıyla yargılananlar haklı olarak bu cezaların çok ağır olduğunu, el kesilmesi gerekirken kafaların kesildiğini savundular. Bu arada VUK 359 mağdurlarının siyasi kulis faaliyetinde bulunmalarının bir sonucu olarak yasal bir çalışma yapılması yoluna gidildiği görülmektedir.\r\n<h1>\r\n7394 Sayılı Yasa İle Vuk 359’da Yapılan Değişiklikler Ne Anlama Geliyor?</h1>\r\n7394 sayılı Yasa 15.04.2022 tarihli resmi gazetede yayımlanarak yürürlüğe girdi. Vergi danışmanınız ya da vergi avukatınız vergi davanızla ilgili olarak size önce iyi haberleri sonra kötü haberleri verir. Mükellefhaber olarak size önce iyi haberi verelim.\r\nİyi haber: 7394 Sayılı Yasa ile Vergi Usul Kanununa Muhalefet suçlarına ilişkin devrim gibi bir düzenleme yapılmıştır. Bu düzenleme özellikle sahte fatura düzenleme ve bilerek sahte fatura kullanma suçlarında her takvim yılı için ayrı ayrı ceza uygulamasına son verilmiştir. Bu düzenleme mevcut devam eden dosyaları etkileyeceği gibi belli şartlar dahilinde infaz aşamasındaki dosyalar için de sonuç doğurmaktadır.\r\nİkinci iyi haber: Kesilen cezların ve tarh edilen vergilerin ödenmesine bağlı olarak; soruşturma evresinde ödenmesi halinde verilecek ceza yarı oranında, kovuşturma evresinde hüküm verilinceye kadar ödenmesi halinde ise verilecek ceza üçte bir oranında indirilmesi mümkün hale gelmiştir.\r\nÜçüncü iyi haber: Haklarında hüküm verilmiş olup da dosyası infaz aşamasında olanlar, 359 uncu maddede yazılı fiillerle verginin ziyaa uğratıldığının tespit edilmesine bağlı olarak tarh edilen verginin, gecikme faizi ve gecikme zammının tamamı ile kesilen cezaların yarısı ve buna isabet eden gecikme zammını, ödedikleri takdirde 359 uncu maddede bu maddeyi ihdas eden Kanunla soruşturma evresi için yapılan etkin pişmanlık düzenlemesinden faydalanabilir.\r\n\r\nGelelim kötü habere, yeni yasal düzenleme ile 213 sayılı Kanunun 359 uncu maddesinin (a) fıkrasında yer alan cezalardaki alt sınır “üç” yıldan “beş” yıla “beş” yıl olan üst sınır “sekiz” yıla çıkmıştır.\r\nAslında yasakoyucu bu düzenlemeler ile geçmişte işlenen Vergi Usul Kanununa Muhalefet suçlarına kısmi bir af getirirken bundan sonraki dönemler için ceza miktarlarını artırmıştır.\r\n<h1>\r\nDeğerlendirme ve Sonuç</h1>\r\nSizler ne kadar iyi yasa yaparsanız yapın şayet yasa uygulayıcılarını yeterli şekilde eğitip gerekli donanıma sahip olmalarını sağlamazsanız bu yasalardan istediğiniz sonuçları alamazsınız.\r\nGerek vergi dairesi çalışanları, vergi müfettişleri, bilirkişiler, asliye ceza mahkemesinde görev yapan hakimler gerekse vergi hukuku konularında danışmanlık yapan vergi danışmanları, vergi avukatları ve mali müşavirler veri yasalarının tatbikinde gerekli uzmanlığa sahip olmaları gerekir.\r\nMaalesef her zaman değil ama birçok zaman yakından şahit olduğumuz somut olaylarda vergi müfettişi bu iş emri bana geldi ben cezayı yazayım da hakkınızı mahkemede ararsınız diyor; Mahkemenin dosyayı verdiği bilirkişi müfettiş raporunu tekrarlayarak müfettiş yazmışsa doğrudur diyor; Mahkeme bilirkişi ne demişse o doğrultuda karar verip itirazınızı İstinafa yaparsınız diyor; İstinafta 15 gün içinde kararı onayıp geçiyor! Bu hukuk değildir; adalet ise hiç değildir. Her somut olayı spesifik olarak değerlendirip ona göre işlem tesis etmek ve karar vermek hem vergi incelemesi yapan müfettişlerin hem de vergisel konularda karar veren hakimlerin görevidir.\r\nVergi avukatları ise matbu dilekçeleri tekrar etmekten kaçınarak mutlaka her dava dosyasına özgü savunma yapmaları gerekmektedir.\r\nVergi Usul Kanununa Muhalefet suçlamasıyla yargılananların ve bu suçlardan haksız ceza alanların sayısı maalesef hiç de az değildir. 7394 sayılı yasa ile VUK 359’da yapılan değişiklikler gerçekten devrim niteliğinde düzenlemelerdir. Vergi suçlarında daha adil bir yargılama yapılmasına yol açacaktır. Öte yandan bu suçları bilerek işleyenler için ise bir dönem işlenen suça verilecek cezalar artırılarak caydırı bir düzenleme yapıldığı söylenebilir.\r\n\r\n<strong>(*)MÜKELLEFHABER YAZI KURULU TARAFINDAN HAZIRLANMIŞTIR</strong>\r\n<strong>Sorularınız için: davavergi@gmail.com</strong>\r\n<strong>Yasal Uyarı: Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</strong>','VERGİ USUL KANUNUNA MUHALEFET SUÇLARINDA SON DURUM','','publish','closed','open','','vergi-usul-kanununa-muhalefet-suclarinda-son-durum','','','2022-04-15 10:23:49','2022-04-15 07:23:49','',0,'http://www.davavergi.com/?p=879',0,'post','',0),
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(909,1,'2022-05-23 13:39:32','2022-05-23 10:39:32','<!-- wp:paragraph -->\n<p>Vergi Usul Kanunu\'nun 153/A maddesi kapsamında, tüm vergi borçlarının ödenmesi ve tutarında teminat verilmesi istemine ilişkin Vergi Mahkemesi kararı:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Mükellefiyet tesis edilebilmesi için 213 sayılı Vergi Usul Kanunu\'nun 153/A maddesi kapsamında, tüm vergi borçlarının ödenmesi ve -TL tutarında teminat verilmesi istemlerine iliskin 20.10.2021 tarih ve 105353 sayılı işlemine karşı açılan davada, davacının iddia edilen suça dogrudan katıldıgı somut olarak ortaya konulamadıgı gibi, anılan sirketin sahte fatura kullanma fiiline ne sekilde istirak ettigi, hangi eylemleriyle bu fiilin icrasına katıldıgı veya yardımda bulundugu konusunda yapılan tespit ve degerlendirmeler, kanaat edinmeye yeterli, hukuken baglayıcı, somut ve süpheye mahal vermeyecek nitelikte bulunmadıgı, bu suretle eksik inceleme ve tespitlere dayanılarak tesis edilen işlem hukuka uygun değildir. (Kocaeli 2 Vergi Mahkemesinin 17/12/2021 günlü kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":910,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/05/vuk1.jpg\" alt=\"\" class=\"wp-image-910\"/></figure>\n<!-- /wp:image -->','Vergi Usul Kanunu\'nun 153/A maddesi kapsamında;','','publish','closed','open','','vergi-usul-kanununun-153-a-maddesi-kapsaminda','','','2022-05-23 13:39:35','2022-05-23 10:39:35','',0,'https://www.davavergi.com/?p=909',0,'post','',0),
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(899,1,'2022-05-09 12:55:23','2022-05-09 09:55:23','<!-- wp:heading -->\n<h2><strong>Uygulama Gerekçesi</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Mal veya hizmet alım-satımında satıcının işleme ait KDV\'yi hazineye intikal ettirmediğinin tespit edilmesi halinde, doğrudan mal veya hizmeti satın alan mükellefler (alıcılar), işlem bedeli üzerinden hesaplanan vergi ile sınırlı olmak üzere, hazineye intikal etmeyen vergiden&nbsp;satıcı ile birlikte müteselsilen sorumlu tutulabiliyorlar. Bu uygulamanın detaylarına burada girmeyeceğim, ancak alıcıları tedirgin eden bir yanı var.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tevkifata tabi alımları dolayısıyla KDV tevkifatı uygulayanlar, tevkifat tutarını beyan edip ödemiş olmaları şartıyla, tevkif edilen vergi ile sınırlı olmak üzere bu işlemlerle ilgili olarak önceki safhalarda ortaya çıkan verginin hazineye intikal etmemiş olması nedeniyle müteselsil sorumluluk&nbsp;uygulaması ile muhatap tutulmuyorlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İşte bu tedirginlikten kurtulmak isteyenler veya satıcının özel esaslara tabi olması gibi durumlar nedeniyle sıkıntı yaşamak istemeyenler ve/veya kendi KDV iadelerini sorunsuz almak isteyen mükellefler isteğe bağlı tam tevkifat uygulamasından yararlanabilirler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Alıcı işleme ait KDV’nin tamamını vergi dairesine sorumlu sıfatıyla ödeyecek. Satıcı bu işlemde tevkifat nedeniyle tahsil edemediği KDV’nin iadesini, Uygulama Tebliğinin “tevkifata tabi işlemlerde KDV iadesi” hükümlerine göre talep edebilecek.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2><strong>Uygulamanın İçeriği</strong></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>.Mükellef ile satıcı arasında yazılı bir sözleşme yapılır, bu sözleşme bir yıl süreli olur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Sözleşme KDV genel tebliğinin kısmi tevkifat uygulaması ile ilgili (I/C-2.1.3.2.) ve (I/C-2.1.3.3.) bölümlerinde belirtilen işlemlere (Tebliğin (I/C-2.1.3.2.13.) bölümü ile (I/C-2.1.3.3.7.) bölümündeki diğer teslimlere ait işlemler hariç) ilişkin alımlarında tevkifat sorumluluklarının bulunup bulunmadığına bakılmaksızın, hesaplanan KDV’nin tamamını sorumlu sıfatıyla beyan edip ödemeleri gereğini kapsamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Bir yıllık süreden sonra sözleşme aynı süreyle yenilenmelidir. Bir yıllık süre bitmeden sözleşme ve uygulamadan vazgeçilemez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Alıcı mükellefler, söz konusu sözleşmelerin bir örneği ile bu kapsamda işlem yapacak satıcı mükelleflerin bilgilerini, işleme ilişkin KDV beyannamesinin verilmesinden önce liste halinde bağlı oldukları vergi dairesine verirler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Sözleşmelerin feshedilmesi, tadili vb. durumların da işleme ilişkin KDV beyannamesinin verilmesinden önce bağlı oldukları vergi dairesine bildirilmesi gerekir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Alıcıların isteğe bağlı tam tevkifat uygulaması kapsamında sözleşme düzenlemediği satıcılar ile olan işlemlerinde, genel hükümlere göre işlem yapılacaktır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;İsteğe bağlı tam tevkifat uygulaması kapsamında alıcı tarafından tevkifata tabi tutulan KDV, 2 No’lu KDV Beyannamesinin ‘Vergi Bildirimi’ kulakçığının, ‘İsteğe Bağlı Tam Tevkifat Uygulanan İşlemlere Ait Bildirim’&nbsp;tablosunda beyan edilir. Tablonun ‘İşlem Türü’&nbsp;alanı, bu alana ilişkin işlem türü listesinden seçim yapılmak suretiyle doldurulur. ‘Matrah’ alanına, işlemin KDV hariç bedeli, ‘Oran’ alanına işlemin tabi olduğu KDV oranı girilir. Alıcı tarafından tevkif edilen KDV tutarını gösteren ‘Vergi’ alanı, e-beyanname programı tarafından hesaplanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;. İsteğe bağlı tam tevkifat uygulaması kapsamındaki işlemleri yapan satıcı mükellefler ilgili döneme ait 1 No.lu KDV Beyannamesinin iki ayrı bölümüne kayıt yapar. Birinci kayıt,&nbsp;‘Matrah’&nbsp;kulakçığında ‘İsteğe Bağlı Tam Tevkifat Uygulanan İşlemler’&nbsp;tablosuna; ikinci kayıt ‘İstisnalar-Diğer İade Hakkı Doğuran İşlemler’ kulakçığında&nbsp;‘İsteğe Bağlı Tam Tevkifat Kapsamına Giren İşlemler’&nbsp;tablosuna yapılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;İsteğe bağlı tam tevkifata tabi tutulan KDV ile sınırlı olmak üzere satıcıya KDV iadesi yapılabilir. Bu uygulamadan kaynaklanan KDV iade talepleri, her bir işlem için Tebliğin (I/C-2.1.5.) bölümünde yer alan usul ve esaslar çerçevesinde yerine getirilir. İade taleplerinin yerine getirilmesinde, alıcı tarafından 2 No’lu KDV Beyannamesi ile beyan edilen ve tahakkuk ettirilen KDV’nin ödenmiş olması vergi dairesince aranır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>.&nbsp;Bu uygulama kapsamında işlemi bulunanlar düzeltme işlemleri bakımından Tebliğin (I/C-2.1.4.), tevkifata tabi tutulan verginin iadesi bakımından Tebliğin (I/C-2.1.5.), bildirim ve müteselsil sorumluluk bakımından Tebliğin (I/C-2.1.6.) bölümlerindeki açıklamalara tabidir.”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alımlarında isteğe bağlı tam tevkifat uygulaması kapsamında hesaplanan KDV’nin tamamını (yüzde 100’ünü) sorumlu sıfatıyla beyan edip ödeyenler, KDV bakımından müteselsil sorumlu tutulmayacaklar ve özel esaslara alınmayacaklar. Yani, alımlarında isteğe bağlı tam tevkifat uygulaması kapsamında hesaplanan KDV’nin tamamını (yüzde 100’ünü) sorumlu sıfatıyla beyan edip ödeyen mükellefler, mal ve hizmet satın aldıkları mükelleflerin vergi kanunlarına aykırı davranışlarından sorumlu olmayacaklar.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tebliğde satıcının bu şekilde tahsilinden mahrum kaldığı KDV’nin iadesini alabilmesi için alıcının tevkif ettiği KDV’yi beyan edip ödemiş olması şartı aranıyor.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İsteğe bağlı tam KDV tevkifatı uygulanacak işlemler, mal teslimleri ve hizmet ifaları olmak üzere ayrı ayrı belirlenmiş bulunuyor.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Yapım ı̇şleri ile bu ı̇şlerle birlikte ı̇fa edilen mühendislik-mimarlık ve etüt- proje hizmetleri, mal teslimleri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Etüt, plan-proje, danışmanlık, denetim ve benzeri hizmetler,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Makine, teçhizat, demirbaş ve taşıtlara ait tadil, bakım ve onarım hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Yemek servis ve organizasyon hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- İşgücü temin hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Yapı denetim hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Fason olarak yaptırılan tekstil ve konfeksiyon ı̇şleri, çanta ve ayakkabı dikim ı̇şleri ve bu ı̇şlere aracılık hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Fason ı̇şlerle ı̇lgili aracılık hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Turistik mağazalara verilen müşteri bulma/götürme hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Spor kulüplerinin yayın, reklâm ve ı̇sim hakkı gelirlerine konu ı̇şlemleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Temizlik, çevre ve bahçe bakım hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Taşımacılık hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Her türlü baskı ve basım hizmetleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Kamu özel ı̇ş birliği modeli ile yaptırılan sağlık tesislerine ı̇lişkin ı̇şletme döneminde sunulan hizmetler,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Ticari reklam hizmetleri.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; -Külçe metal teslimleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Bakır, çinko, alüminyum ve kurşun ürünlerinin teslimi,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- İstisnadan vazgeçenlerin metal, plastik, lastik, kauçuk, kâğıt, cam hurda ve atık teslimleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Metal, plastik, lastik, kauçuk, kâğıt, cam hurda ve atıkları ile konfeksiyon kırpıntılarından elde edilen hammadde teslimi,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Pamuk, tiftik, yün ve yapağı ile ham post ve deri teslimleri,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Ağaç ve orman ürünleri teslimi,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- Demir-çelik ürünlerinin teslimi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Şu işlemlerde de isteğe bağlı tevkifat uygulanmayacak.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:list -->\n<ul><li>5018 sayılı Kanuna ekli cetveller kapsamındaki idare, kurum ve kuruluşlar, kanunla veya Cumhurbaşkanlığı Kararnamesiyle kurulan kamu kurum ve kuruluşları, döner sermayeli kuruluşlar, kamu kurumu niteliğindeki meslek kuruluşları, bankalar, sigorta, reasürans ve emeklilik şirketleri, kanunla kurulan veya tüzel kişiliği haiz emekli ve yardım sandıkları ile kalkınma ajanslarına ifa edilen ve Tebliğde özel olarak belirlenmeyen, KDV mükellefleri tarafından (5/10) oranında KDV tevkifatı uygulanan diğer bütün hizmet ifaları (sağlık hizmet sunucuları tarafından verilen ve faturası Sosyal Güvenlik Kurumu\'na düzenlenen sağlık hizmetleri hariç)</li><li>Devlet Malzeme Ofisi Genel Müdürlüğü\'ne yapılan ve Tebliğde özel olarak belirlenmeyen, KDV mükellefi kurumlar tarafından (2/10) oranında KDV tevkifatı uygulanan diğer bütün teslimler (su, elektrik, gaz, ısıtma, soğutma ve benzeri enerji kullanımları hariç),</li></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p> İşlemin kısmi tevkifat kapsamına giren işlemlerden olmasıdır. Bu işlemlerde alıcının tevkifat sorunluluğunun bulunup bulunmamasının önemi yoktur. Yani isteğe bağlı tam tevkifat uygulamasında, kısmi tevkifata tabi işlemlerde alıcının tevkifat sorumluluğunun bulunup bulunmadığına bakılmayacaktır. İsteyen alıcı, tevkifat sorumlusu olmasa da bu işlemlerde satıcı ile anlaşarak isteğe bağlı tam tevkifat uygulayabilecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":900,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/05/kdv.png\" alt=\"\" class=\"wp-image-900\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p><strong>FIRAT İNSEL</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>VERGİ MÜFETTİŞİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sorularınız için: davavergi@gmail.com</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>KAYNAKÇA</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>.3065 SAYILI KDV KANUNU</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>.KDV UYGULAMA GENEL TEBLİĞİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>.41 SERİ NOLU&nbsp; TEBLİĞ</strong></p>\n<!-- /wp:paragraph -->','İSTEĞE BAĞLI TAM KDV TEVKİFAT UYGULAMASI NEDİR? UYGULAMANIN SAĞLADIĞI FAYDALAR NELERDİR?','','publish','closed','open','','istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir','','','2022-05-09 12:55:26','2022-05-09 09:55:26','',0,'https://www.davavergi.com/?p=899',0,'post','',0),
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}\n\n              amp-story-captions span {\n                display: inline-block;\n                margin: 0;\n                padding: 6px 12px;\n                vertical-align: middle;\n                border-radius: 15px;\n                background: rgba(11, 11, 11, 0.6);\n                color: rgba(255, 255, 255, 1);\n                font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Oxygen-Sans, Ubuntu, Cantarell, \"Helvetica Neue\", sans-serif;;\n                font-size: calc(4 * var(--story-page-vw));\n                line-height: 1.4;\n                word-break: break-word;\n                word-wrap: break-word;\n                overflow-wrap: break-word;\n              }\n              </style><meta name=\"web-stories-replace-head-start\"/><title>DENEME</title><link rel=\"canonical\" href=\"https://www.davavergi.com/?post_type=web-story&amp;p=922\"/><meta name=\"web-stories-replace-head-end\"/></head><body><amp-story standalone=\"\" publisher=\"MÜKELLEFHABER\" publisher-logo-src=\"\" title=\"DENEME\" poster-portrait-src=\"\"><amp-story-page id=\"32383cca-37ff-48b9-9a63-ea76afdbe272\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-c90705c3-3ee5-4471-8c75-271549d000e8\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-332d445a-b41f-4424-93e1-e47e333dc23d\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":200,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script 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type=\"application/json\">[{\"selector\":\"#anim-94c9b846-64fb-4cee-81c9-ad6bd89f81f9\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1800,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-be372cfc-b542-4078-92e5-6d6e825d0cec\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1800,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#e3e3e3\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-8ac0f39e-4b55-4d86-8b80-1958b23a6c50\"><div class=\"fill\" style=\"will-change:transform\"></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:50%;top:-17.79935%;width:0.24272%;height:135.76052%;transform:rotate(29deg);opacity:0.1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-80360831-2db7-421e-ad11-6a8087e5795d\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:5.98706%;width:48.54369%;height:3.39806%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-00578a6d-34de-4729-8b3d-78b247265b5b\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.0472656249999996% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">The best of</span></span></p></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:16.66667%;width:50.24272%;height:2.589%;opacity:1\"><div id=\"anim-332d445a-b41f-4424-93e1-e47e333dc23d\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-32e1702e-a169-4d15-a663-f9465cef031e\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:24.27184%;width:72.81553%;height:2.589%;opacity:1\"><div id=\"anim-d81298c4-f27b-4249-ad7b-3e5df0efaab7\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-16bdf445-a6ce-46e5-be42-1515eac296ec\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:10.35599%;width:80.82524%;height:18.28479%;opacity:1\"><div id=\"anim-c90705c3-3ee5-4471-8c75-271549d000e8\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-5b3d69cd-6080-445a-b521-2b6f8eceb567\"><h1 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.8083415446696696% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.744337em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Celebrity</span>\n<span style=\"font-weight: 700\">Philanthropy</span></span></h1></div></div></div><div style=\"position:absolute;pointer-events:none;left:2.42718%;top:55.01618%;width:22.57282%;height:3.07443%;transform:rotate(-90deg);opacity:1\"><div id=\"anim-c2e261d9-61a4-4f92-b8e2-6ccdd2c28a28\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-d82e7b14-14f2-4f9f-ba2b-1d469ba9a91f\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.9706611223118269% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.226537em;line-height:1.1;text-align:right;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: rgba(0,0,0,0.37); text-transform: uppercase\">A roundup</span></span></p></div></div></div><div style=\"position:absolute;pointer-events:none;left:24.02913%;top:48.86731%;width:33.98058%;height:27.50809%;opacity:1\"><div id=\"anim-400240f8-929e-4d04-9874-c74ce55a5e6f\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b62d2bc4-9f14-4ca5-8f73-e84de2b5617b\"><div style=\"position:absolute;width:191.25001%;height:105%;left:-54.24921%;top:-2.9049%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page1_img1.jpg\" alt=\"Woman Wearing Gray Notch Lapel Suit Jacket\"></amp-img></div></div></div></div><div style=\"position:absolute;pointer-events:none;left:59.2233%;top:48.86731%;width:29.12621%;height:27.50809%;opacity:1\"><div id=\"anim-94c9b846-64fb-4cee-81c9-ad6bd89f81f9\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div 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0px, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#e3e3e3\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-972e1032-12aa-4e7a-b252-6a13832119c7\"><div class=\"fill\" style=\"will-change:transform\"></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:50%;top:-17.79935%;width:0.24272%;height:135.76052%;transform:rotate(29deg);opacity:0.1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-48e4096f-f549-474c-947e-6ace300de4be\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:14.72492%;width:69.17476%;height:18.28479%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-d42d9e78-578a-43ec-9a11-e7bf1d2a4474\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.2385896381578945% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.355987em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 300\">It’s great to see so many celebrities we know and love put their money where their heart is.</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:0;top:55.33981%;width:100%;height:19.57929%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-1ccd12fa-5de5-4abf-b3a5-c45420e49a63\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:7.76699%;top:60.19417%;width:92.23301%;height:49.02913%;opacity:1\"><div id=\"anim-83814d75-2f03-49a2-953f-8af7c6cf953f\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div 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type=\"application/json\">[{\"selector\":\"#anim-86761501-e15a-411f-bd31-7cbcbf35c212 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(30.059895716240646%, 0, 0)\",\"translate3d(0%, 0, 0)\"]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#c8c8c8\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div id=\"anim-86761501-e15a-411f-bd31-7cbcbf35c212\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-ac68880d-3564-441b-91a4-2f58ac2f0d72\"><div style=\"position:absolute;width:259.10931%;height:100%;left:-77.88799%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page3_img1.jpg\" alt=\"Photo Of Man Wearing Black Eyeglasses\"></amp-img></div><div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,0,0,0.6) 100%)\"></div></div></div></div><div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,0,0,0.6) 100%)\"></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:66.82848%;width:50.72816%;height:18.77023%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-25e42cea-d4b2-4d69-b201-2d73b5f4a39b\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.26619505083732004% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ffe145\">\"It was important for me to start this foundation because it’s rooted in caring for others.\"</span></span></p></div></div><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:88.34951%;width:50.72816%;height:3.23625%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-baef07cc-9454-449c-9bd2-ec486ddd10c4\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.9395325583133971% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.242718em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"color: #ffe145\">Bill Dates</span></span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"8e79860c-7081-490f-ac41-c2f9a38a7588\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-5c4c282d-c4e7-41f8-bc92-f6351fcf62f2 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate(-0.9476716780525036%, -7.335681111514017%) scale(1.352112676056338)\",\"translate(0%, 0%) scale(1)\"]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"forwards\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#29291d\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div id=\"anim-5c4c282d-c4e7-41f8-bc92-f6351fcf62f2\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-8ba56096-78a9-4554-bce8-1ac623532139\"><div style=\"position:absolute;width:378.66667%;height:142%;left:-146.83334%;top:-29.75%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page4_img1.jpg\" alt=\"Girl sitting using smartphone photo\"></amp-img></div></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:10.67961%;top:71.52104%;width:78.64078%;height:31.87702%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-98d52617-070a-4b29-9b94-a906ce914f3e\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:73.94822%;width:50.72816%;height:3.39806%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-cb41760b-3fef-48d0-beb4-85dca6f8d605\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.0021680622009566% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span>Bill Dates\'s</span></p></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:82.52427%;width:50.72816%;height:5.17799%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-ef709aa7-84d5-410f-85f9-b5504ce6129b\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.5032520933014348% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">The Plant School</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:88.51133%;width:65.04854%;height:7.60518%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-eb068da4-381d-4610-994a-1f5cb4542812\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.20759240904850706% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span>Bringing plants to urban, underserved environments.</span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"26edfadc-74c9-4ca5-85ea-5cb24d5d8bc0\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-02aa517e-2081-4d8a-b472-a1bc6d4c5b2b [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(0, -23.81524691934279%, 0)\",\"translate3d(0, 0%, 0)\"]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#c3c6bf\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div id=\"anim-02aa517e-2081-4d8a-b472-a1bc6d4c5b2b\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-870fa7f0-2744-4797-8944-ec7d9c9a3bca\"><div style=\"position:absolute;width:215.70371%;height:182%;left:-35.35185%;top:-38.65625%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page5_img1.jpg\" alt=\"Woman in white robe sitting on black office rolling chair photo\"></amp-img></div></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:10.67961%;top:71.52104%;width:78.64078%;height:31.87702%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-6e54db47-f8a2-4eb6-a92e-ab6edd704ca8\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:73.94822%;width:50.72816%;height:3.39806%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-7f03639a-e52e-4c14-b399-cf786b51b94d\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.0021680622009566% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span>Bill Dates\'s</span></p></div></div><div style=\"position:absolute;pointer-events:none;left:16.01942%;top:82.52427%;width:50.72816%;height:5.17799%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-f00a47ee-c3b6-49e8-b489-260492d320bc\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.5032520933014348% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Cancer Cures</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:88.51133%;width:65.04854%;height:11.32686%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-1f82ec22-8de6-450d-8309-4b791b392154\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.20759240904850706% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span>Giving cancer research a much-needed push through donations.</span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"a1c9b635-196b-4a37-9c4e-81036d6cf5af\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-3f0ef120-57a0-4280-a81e-0cbddc6e3b89\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#e3e3e3\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-d5658fca-7234-409d-92ad-b32c7cbca538\"><div class=\"fill\" style=\"will-change:transform\"></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:50%;top:-17.79935%;width:0.24272%;height:135.76052%;transform:rotate(29deg);opacity:0.1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-2ed3d555-e283-4a11-a8b2-7196468df4d1\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.16505%;top:-9.2233%;width:88.83495%;height:47.411%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-f61735a1-7892-4b2b-bfb3-783002aca563\"><div style=\"position:absolute;width:120.08196%;height:100%;left:-10.04098%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page6_img1.jpg\" alt=\"Green leaf plants beside white house photo\"></amp-img></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.16505%;top:30.2589%;width:41.01942%;height:7.9288%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%;background-clip:content-box;background-color:#ffe145\" id=\"el-cc2e5712-9778-4a17-878f-97852b1d2783\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.29262204142011816% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.3;text-align:center;padding:8.284023668639055% 4.733727810650888%;color:#000000\"><span><span style=\"font-weight: 400\">The Plant School</span></span></p></div></div><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:44.82201%;width:49.75728%;height:10.19417%;opacity:1\"><div id=\"anim-3f0ef120-57a0-4280-a81e-0cbddc6e3b89\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-64cb2116-3c92-477c-97fe-2bc58023364b\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.36185213414634076% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Find Your Celebrity Cause:</span></span></h3></div></div></div><div style=\"position:absolute;pointer-events:none;left:0;top:63.91586%;width:88.59223%;height:45.30744%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b2c335d7-4a6a-43b3-b0e7-8197a5029515\"><div style=\"position:absolute;width:115.06849%;height:100%;left:-7.53424%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page6_img2.jpg\" alt=\"Silver microscope photo\"></amp-img></div></div></div><div style=\"position:absolute;pointer-events:none;left:49.51456%;top:63.75405%;width:39.07767%;height:8.09061%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%;background-clip:content-box;background-color:#ffe145\" id=\"el-011227c8-c24e-4c78-bbbc-4010c0b61ca1\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.3071622670807451% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.3;text-align:center;padding:8.695652173913043% 4.968944099378882%;color:#000000\"><span>Cancer Cures</span></p></div></div></div></div></amp-story-grid-layer><amp-story-page-outlink layout=\"nodisplay\" theme=\"light\"><a href=\"https://www.google.com/\" rel=\"\">Donate Now</a></amp-story-page-outlink></amp-story-page><amp-story-page id=\"617c66bd-1263-41f8-95bc-eb31d7ed4a8d\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-05cfae66-66c8-40db-9177-c0a5bc434405 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate(0%, 9.650735679871932%) scale(0.7352941176470589)\",\"translate(0%, 0%) scale(1)\"]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"forwards\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#c7c7c7\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div id=\"anim-05cfae66-66c8-40db-9177-c0a5bc434405\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-cf390b2f-c773-4ccb-9d08-e9f743cfa27d\"><div style=\"position:absolute;width:193.42222%;height:136%;left:-46.71111%;top:-31.125%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page7_img1.jpg\" alt=\"Photo of Woman Wearing Headscarf\"></amp-img></div><div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,0,0,0.6) 100%)\"></div></div></div></div><div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,0,0,0.6) 100%)\"></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:63.1068%;width:50.72816%;height:22.3301%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-4cc689e8-b7ab-47c4-9167-2423ef7a874b\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.26619505083732004% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ffe145\">“Many things in life inspire philanthropy, such as your faith in humanity and your belief in the human spirit to overcome.”</span></span></p></div></div><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:88.34951%;width:50.72816%;height:3.23625%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-6d6f8328-457a-498d-8951-8ccdf871e76e\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.9395325583133971% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.242718em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"color: #ffe145\">Wanda Winfrey</span></span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"d0701238-58b1-45ce-a143-78a5df69e930\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#afbb74\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e6de7dff-cca4-4d04-8fbc-8aa6cc24179a\"><div style=\"position:absolute;width:266.66667%;height:100%;left:-51.66667%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page8_img1.jpg\" alt=\"Children holding hands standing on grasses photo\"></amp-img></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:10.67961%;top:71.52104%;width:78.64078%;height:31.87702%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-cb593444-068e-4d1d-a437-7123203cc37c\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:73.94822%;width:50.72816%;height:3.39806%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-5a6e8d4d-b159-48b0-b9ba-0128401ce88c\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.0021680622009566% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span>Wanda Winfrey’s</span></p></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:82.52427%;width:50.72816%;height:5.17799%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-63d4ef69-33fa-4f4d-b0af-4e98081e643a\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.5032520933014348% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Little Big Moves</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:88.51133%;width:66.99029%;height:11.32686%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-7516f9cd-e4dc-4559-93c5-0842f14678f9\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.20157523777173872% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span>Encouraging exercise in children across all public and private schools in the US.</span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"79af651a-76a2-4259-90f9-7c65df58b14e\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#353e42\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-fb2a7c88-371e-4e1c-be81-238502ce71bb\"><div style=\"position:absolute;width:319.55618%;height:120%;left:-80.33364%;top:-15.9375%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page9_img1.jpg\" alt=\"Man in beige blazer holding tablet computer\"></amp-img></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:10.67961%;top:71.52104%;width:78.64078%;height:31.87702%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b7f8ab1d-8f5c-4f82-b3a2-7ca9c4cdf8d4\"><div class=\"fill\" style=\"background-color:#ffe145;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:73.94822%;width:50.72816%;height:3.39806%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-dd60c1b4-7874-4911-ac2d-c27bbc4510f2\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.0021680622009566% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span>Wanda Winfrey’s</span></p></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:82.52427%;width:50.72816%;height:5.33981%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-400697cf-ee57-4dbf-af96-f425f6fe6865\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:1.5032520933014348% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.1;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Heart To Heart</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:88.51133%;width:68.20388%;height:7.60518%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-5c979f3a-c7c6-4fd2-898d-6b28bfe3546c\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.19798848976868288% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span>Tools, methods, and therapists to chat anytime about anything.</span></p></div></div></div></div></amp-story-grid-layer></amp-story-page><amp-story-page id=\"2f00e698-d9bd-4238-b43d-4bfbdd7aabf0\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-9b3bda92-b4c3-481b-ad6b-e147c667bbb1\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#e3e3e3\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-d32bc21a-22fb-42bb-a69d-addc1375e45a\"><div class=\"fill\" style=\"will-change:transform\"></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:50%;top:-17.79935%;width:0.24272%;height:135.76052%;transform:rotate(29deg);opacity:0.1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-afd4f25f-b90f-4206-8086-bc4b829fb4c5\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.16505%;top:-9.2233%;width:88.83495%;height:47.411%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-26129273-e19a-493a-bcdf-4185049d4293\"><div style=\"position:absolute;width:120.33265%;height:100%;left:-10.16633%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page10_img1.jpg\" alt=\"Boy in green shirt\"></amp-img></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.16505%;top:30.2589%;width:41.01942%;height:8.09061%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%;background-clip:content-box;background-color:#ffe145\" id=\"el-c41d949f-03f3-415a-90b5-79b7b8cea242\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.29262204142011816% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.3;text-align:center;padding:8.284023668639055% 4.733727810650888%;color:#000000\"><span>Little Big Moves</span></p></div></div><div style=\"position:absolute;pointer-events:none;left:25.48544%;top:44.82201%;width:49.75728%;height:10.19417%;opacity:1\"><div id=\"anim-9b3bda92-b4c3-481b-ad6b-e147c667bbb1\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-fd0353ed-1c8a-409b-ad11-aee0a9aa414b\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.36185213414634076% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Find Your Celebrity Cause:</span></span></h3></div></div></div><div style=\"position:absolute;pointer-events:none;left:0;top:63.91586%;width:88.59223%;height:45.30744%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-4cf632ff-4a0d-4233-acdb-9e47cb507c8f\"><div style=\"position:absolute;width:100%;height:195.17362%;left:0%;top:-47.58681%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page10_img2.jpg\" alt=\"Man and Woman Sitting Beside Table\"></amp-img></div></div></div><div style=\"position:absolute;pointer-events:none;left:49.75728%;top:63.75405%;width:39.07767%;height:8.09061%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%;background-clip:content-box;background-color:#ffe145\" id=\"el-92770873-2420-44ec-ac8e-7d3d31d0a404\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.3071622670807451% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.258900em;line-height:1.3;text-align:center;padding:8.695652173913043% 4.968944099378882%;color:#000000\"><span>Heart to Heart</span></p></div></div></div></div></amp-story-grid-layer><amp-story-page-outlink layout=\"nodisplay\" theme=\"light\"><a href=\"https://www.google.com/\" rel=\"\">Donate Now</a></amp-story-page-outlink></amp-story-page><amp-story-page id=\"ba8a5f35-bb6c-4f27-bdc8-74c8f77845dc\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-0aa68ee7-839a-4146-b35d-e4232c08711a\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application/json\">[{\"selector\":\"#anim-e25aa0ee-2a5a-4805-9ef2-94b5f1a3f5d0\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":1200,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]</script></amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\" style=\"background-color:#ffe145\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3990c1fb-5a39-489c-a3ea-b05b0f7766a4\"><div class=\"fill\" style=\"will-change:transform\"></div></div></div></div></div></amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><div class=\"page-fullbleed-area\"><div class=\"page-safe-area\"><div style=\"position:absolute;pointer-events:none;left:50%;top:-17.79935%;width:0.24272%;height:135.76052%;transform:rotate(29deg);opacity:0.1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-34dcb6bc-e23d-439f-acc9-6a2b2d703d31\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:17.71845%;top:6.6343%;width:49.75728%;height:10.19417%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-edf3aa1d-2533-45d1-a2e8-406cda612b80\"><h3 class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.36185213414634076% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.388350em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">Read More Causes</span></span></h3></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:23.13916%;width:53.39806%;height:20.22654%;opacity:1\"><div id=\"anim-0aa68ee7-839a-4146-b35d-e4232c08711a\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-2010fb72-1586-46d2-a385-b50a014d23cb\"><div style=\"position:absolute;width:100%;height:117.33332%;left:0%;top:-8.66666%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page11_img1.jpg\" alt=\"Group of people taking photo\"></amp-img></div></div></div></div><div style=\"position:absolute;pointer-events:none;left:11.40777%;top:43.3657%;width:59.2233%;height:10.84142%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-1050523d-c2ab-48e2-9331-8d4e41adb603\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:16.26214%;top:44.82201%;width:49.75728%;height:7.60518%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-209587bd-800a-422e-ab03-67ca13591b09\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.2713891006097556% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:initial;padding:0;color:#000000\"><span><span style=\"color: #fff\">Million dollar</span>\n<span style=\"color: #fff\">celebrity foundations</span></span></p></div></div><div style=\"position:absolute;pointer-events:none;left:35.19417%;top:66.99029%;width:53.39806%;height:20.22654%;opacity:1\"><div id=\"anim-e25aa0ee-2a5a-4805-9ef2-94b5f1a3f5d0\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e55118f0-fc99-4f8c-b555-6c7584a3bc4d\"><div style=\"position:absolute;width:100%;height:117.33332%;left:0%;top:-8.66666%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https://wp.stories.google/static/17/images/templates/series-best-of/page11_img2.jpg\" alt=\"Woman sitting on gray chair while writing on table\"></amp-img></div></div></div></div><div style=\"position:absolute;pointer-events:none;left:29.36893%;top:87.21683%;width:59.2233%;height:10.84142%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b23e1db4-1c1f-4aa9-a1ec-8a936997b484\"><div class=\"fill\" style=\"background-color:#000;will-change:transform\"></div></div></div><div style=\"position:absolute;pointer-events:none;left:33.98058%;top:88.67314%;width:49.75728%;height:7.60518%;opacity:1\"><div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0% 0% 0% 0% / 0% 0% 0% 0%\" id=\"el-6ae3571e-f7b8-40c7-a2b6-5f7a0120522b\"><p class=\"fill text-wrapper\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:0.2713891006097556% 0;font-family:&quot;Open Sans&quot;,sans-serif;font-size:0.291262em;line-height:1.3;text-align:right;padding:0;color:#000000\"><span><span style=\"color: #fff\">Hollywood turns retail:</span>\n<span style=\"color: #fff\">Celebrity brands</span></span></p></div></div></div></div></amp-story-grid-layer></amp-story-page></amp-story></body></html>','DENEME','DENEME2','private','closed','closed','','deneme','','','2022-06-09 00:10:28','2022-06-08 21:10:28','{\"version\":43,\"pages\":[{\"elements\":[{\"opacity\":100,\"flip\":{\"vertical\":false,\"horizontal\":false},\"rotationAngle\":0,\"lockAspectRatio\":true,\"x\":1,\"y\":1,\"width\":1,\"height\":1,\"mask\":{\"type\":\"rectangle\"},\"isBackground\":true,\"isDefaultBackground\":true,\"id\":\"8ac0f39e-4b55-4d86-8b80-1958b23a6c50\",\"type\":\"shape\"},{\"opacity\":10,\"flip\":{\"vertical\":false,\"horizontal\":false},\"rotationAngle\":29,\"lockAspectRatio\":false,\"backgroundColor\":{\"color\":{\"r\":0,\"g\":0,\"b\":0}},\"x\":206,\"y\":-110,\"width\":1,\"height\":839,\"scale\":100,\"focalX\":50,\"focalY\":50,\"mask\":{\"type\":\"rectangle\"},\"id\":\"80360831-2db7-421e-ad11-6a8087e5795d\",\"type\":\"shape\"},{\"opacity\":100,\"flip\":{\"vertical\":false,\"horizontal\":false},\"rotationAngle\":0,\"lockAspectRatio\":true,\"backgroundTextMode\":\"NONE\",\"font\":{\"family\":\"Open 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(935,1,'2022-06-30 14:16:49','2022-06-30 11:16:49','<!-- wp:paragraph -->\n<p>“213 sayılı Vergi Usul Kanunu’nda vergilendirme ile ilgili olup hüküm ifade eden belgelerin ne<br>sekilde teblig edilecegine dair özel hükümlere yer verilmis olması karsısında, hacze dayanak teskil eden ödeme emirlerinin Vergi Usul Kanunu’nda düzenlenmis olan kurallara uygun sekilde teblig edilmesi gerekmektedir.<br>Uyusmazlıkta; dava konusu hacze dayanak teskil eden ödeme emirlerinin davacının bilenen adreslerine teblige çıkarıldıgına ve teblig edilemedigine dair teblig mazbatası veya usulüne uygun tutulmus adres tespit tutanagına iliskin herhangi bir belgenin dosyaya sunulamadıgı, ekli evraklara göre söz konusu ödeme emirlerinin 31/12/2019 ve 27/12/2021 tarihlerinde ilanen teblig edildigi belirtilerek haciz varakalarının düzenlendigi görülmüs ise de; UYAP\'tan yapılan sorgulamalarda gerçek kisi olan davacı sahsın ilgili tarihlerde mernis adresinin mevcut oldugu, 7061 sayılı kanunla yapılan degisikler ile adres kayıt sisteminde bulunan yerlesim yeri adresin de bilinen adreslerden oldugu, muhatabın adres kayıt sisteminde kayıtlı bir adresi bulunmazsa o takdirde tebligin ilanla yapılacagı, somut olayda ise ilanen tebligat sartlarının olustugunun davalı Idarece ortaya konulamadıgı, bu nedenlerle yapılan tebligatların 213 sayılı Kanun hükümlerine aykırı oldugu sonucuna ulasılmıstır.<br>Bu durumda, davacı adına usulüne uygun bir sekilde teblig edilmis ödeme emirleri olmadan ortada<br>kesinlesmis bir borç bulundugu ve 6183 sayılı Kanun uyarınca haciz tesisi için gereken sartların gerçekleşmiş oldugundan bahsedilemeyeceginden, davacının banka hesaplarına uygulanan dava konusu haciz isleminde hukuka uyarlık bulunmamaktadır.<br>Açıklanan nedenlerle; davanın kabulüne,”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ISTANBUL 10. VERGI MAHKEMESI 20/06/2022 GÜN VE ESAS NO : 2022/… KARAR NO: 2022/… SAYILI KARARI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":936,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/06/haciz-780x470-1.jpg\" alt=\"\" class=\"wp-image-936\"/></figure>\n<!-- /wp:image -->','VERGİ DAİRESİ TARAFINDAN USULÜNE UYGUN OLARAK ÖDEME EMRİ TEBLİĞ EDİLMEDEN HACİZ İŞLEMİ TATBİK EDİLEMEZ','','publish','closed','open','','vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez','','','2022-06-30 14:16:55','2022-06-30 11:16:55','',0,'https://www.davavergi.com/?p=935',0,'post','',0),
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(939,1,'2022-07-20 10:43:32','2022-07-20 07:43:32','<!-- wp:paragraph -->\n<p>ANAYASA MAHKEMESİ :<br>7351 s K’la İYUK 27’nci maddenin 4’üncü fıkrasına eklenen ve vergi kanunlarına göre iade taleplerinin reddi işlemlerine karşı açılan davalarda YD kararı verilebilmesini, iadesi istenen tutarın yarısının teminat olarak ödenmesi koşuluna bağlayan cümlenin AY md. 125’e aykırı olduğu ve bu nedenle iptali hk.(RG 7/7/2022)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":940,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/07/1a-1024x640.png\" alt=\"\" class=\"wp-image-940\"/></figure>\n<!-- /wp:image -->','KDV İADE TALEPLERİNDE YÜRÜTMENİN DURDURULMASI','','publish','closed','open','','kdv-iade-taleplerinde-yurutmenin-durdurulmasi','','','2022-07-20 10:43:37','2022-07-20 07:43:37','',0,'https://www.davavergi.com/?p=939',0,'post','',0),
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(942,1,'2022-07-20 10:50:09','2022-07-20 07:50:09','<!-- wp:paragraph -->\n<p>“Bakılan davada; gerek davalı idarenin, gerekse bağlı bulunduğu hiyerarşik üst makamların mükellefleri bu şekilde kategorize edebilmelerine olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa’da da buna izin veren bir hüküm yer almamaktadır. Bu şekilde yasal dayanağı olmadan yapılacak bir sınıflandırma, vergi barışını bozucu etki yaratacağı gibi, Anayasada güvence altına alınan temel kişi hak ve hürriyetlerine de aykırılık teşkil eder. Dolayısıyla, yasal dayanağı olmadan, hukuka aykırı bir biçimde İdarenin kendi içerisinde oluşturduğu bir sınıflandırma ile davacının hakkında olumsuzluk tespit edilen mükellefler listesi olarak adlandırılan listede yer alması mümkün bulunmadığından, davacının özel esaslara alınmasına ilişkin işlem açıkça hukuka aykırı bulunmuştur.<br>Diğer taraftan tesis edilen işlemin uygulanması durumunda ödevlinin ticari iş ve işlemleri olumsuz etkileneceğinden, olayda telafisi güç veya imkansız zararların ortaya çıkacağı da kaçınılmazdır.<br>Açıklanan nedenlerle; davacının yürütmenin durdurulması isteminin kabulüne,”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(İstanbul 15. Vergi Mahkemesi\'nin 22/02/2022 günlü YD KABUL kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":943,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/07/2a-1024x640.png\" alt=\"\" class=\"wp-image-943\"/></figure>\n<!-- /wp:image -->','MÜKELLEFLERİN ÖZEL ESASLARA ALINMASI İŞLEMİNE KARŞI AÇILAN DAVADA VERGİ MAHKEMESİNCE VERİLEN YÜRÜTMENİN DURDURULMASI KABUL KARARI','','publish','closed','open','','mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari','','','2022-07-20 10:50:17','2022-07-20 07:50:17','',0,'https://www.davavergi.com/?p=942',0,'post','',0),
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(946,1,'2022-07-26 15:38:53','2022-07-26 12:38:53','<!-- wp:paragraph -->\n<p>Danıştay Vergi Dava Daireleri Kurulunun 08.06.2022 tarih ve E:2022/4, K:2022/8 sayılı Bölge İdare Mahkemesi Kararları Arasında Aykırılığın Giderilmesi Kararıyla;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Türkiye Elektrik İletim Anonim Şirketi tarafından alınan ihale kararlarından doğan damga vergilerinin davacılar tarafından ihale makamına ödenmesinin ardından, ihaleyi yapan ve ihale kararını imzalayan Türkiye Elektrik İletim Anonim Şirketinin resmi daire niteliğini haiz olmadığından bahisle söz konusu vergilerin iadesi istemiyle yapılan düzeltme ve şikayet bu başvurularının reddine dair işlemlerin iptali ile haksız olarak tahsil edildiği iddia edilen damga vergilerinin tahsil tarihinden itibaren faiziyle birlikte iadesi istemiyle açılan davalarda bölge idare mahkemesi kararları arasında farklı kararlar verilmiş ve yapılan başvuru sonrasında Danıştay Vergi Dava Daireleri Kuruluna başvurulmuş ve Kurul; resmi daire statüsünde olmayıp kamu tüzel kişiliğini haiz olan idarece yapılan ihaleler uhdesinde kalan kişilerden ihale kararlarından doğan damga vergilerinin ihale makamınca tahsil edilmesinde hukuka uygunluk bulunup bulunmadığının Vergi Usul Kanunu\'nun düzeltme-şikayet hükümleri kapsamında incelenebileceği yönünde giderilmesine karar verilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":947,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/07/psd-1024x576.png\" alt=\"\" class=\"wp-image-947\"/></figure>\n<!-- /wp:image -->','İHALE KARARLARINDAN DOĞAN DAMGA VERGİLERİNİN DÜZELTME ŞİKAYETE TABİ OLMASI KONUSU','','publish','closed','open','','ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu','','','2022-07-26 15:38:56','2022-07-26 12:38:56','',0,'https://www.davavergi.com/?p=946',0,'post','',0),
(947,1,'2022-07-26 15:37:58','2022-07-26 12:37:58','psd','psd','psd','inherit','closed','closed','','psd','','','2025-01-09 14:15:14','2025-01-09 11:15:14','',946,'https://www.davavergi.com/wp-content/uploads/2022/07/psd.png',0,'attachment','image/png',0),
(950,1,'2022-08-04 08:03:33','2022-08-04 05:03:33','<!-- wp:paragraph -->\n<p>Resmi Gazete\'de Anayasa Mahkemesi 21.4 2022 günlü kararıyla 6183 sayılı Kanun m.58/5.fk \"%10\'luk haksız Çıkma zammını\" Anayasaya aykırı bularak iptal etti.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":952,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/08/haksizcikma-1.jpg\" alt=\"\" class=\"wp-image-952\"/></figure>\n<!-- /wp:image --></figure>\n<!-- /wp:gallery -->','HAKSIZ ÇIKMA ZAMMI İPTAL EDİLDİ','','publish','closed','open','','haksiz-cikma-zammi-iptal-edildi','','','2022-08-04 08:03:35','2022-08-04 05:03:35','',0,'https://www.davavergi.com/?p=950',0,'post','',0),
(951,1,'2022-08-04 07:59:47','2022-08-04 04:59:47','haksizcikma','haksizcikma','haksizcikma','inherit','closed','closed','','haksizcikma','','','2025-01-09 14:15:18','2025-01-09 11:15:18','',950,'https://www.davavergi.com/wp-content/uploads/2022/08/haksizcikma.jpg',0,'attachment','image/jpeg',0),
(952,1,'2022-08-04 08:02:10','2022-08-04 05:02:10','haksizcikma-1','haksizcikma-1','haksizcikma-1','inherit','closed','closed','','haksizcikma-1','','','2025-01-09 14:15:24','2025-01-09 11:15:24','',950,'https://www.davavergi.com/wp-content/uploads/2022/08/haksizcikma-1.jpg',0,'attachment','image/jpeg',0),
(954,1,'2022-08-04 08:11:37','2022-08-04 05:11:37','<!-- wp:paragraph -->\n<p>03.08.2022 tarih ve 31912 sayılı Resmi Gazete’de yayımlanan Anayasa Mahkemesi’nin 2017/33714 sayılı başvuruda 25.05.2022 günlü kararında; elektronik ortamda tebliğe ilişkin zorunluluklara uyulmadığı gerekçesiyle vergi idaresi tarafından uygulanan özel usulsüzlük cezasının suçta ve cezada kanunilik ilkesini ihlal ettiğine hükmedilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":955,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/08/etebligat.jpg\" alt=\"\" class=\"wp-image-955\"/></figure>\n<!-- /wp:image -->','E TEBLİGATTA ÖZEL USULSÜZLÜK CEZASININ KANUNİLİĞİ','','publish','closed','open','','e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi','','','2022-08-04 08:11:40','2022-08-04 05:11:40','',0,'https://www.davavergi.com/?p=954',0,'post','',0),
(955,1,'2022-08-04 08:10:51','2022-08-04 05:10:51','etebligat','etebligat','etebligat','inherit','closed','closed','','etebligat','','','2025-01-09 14:15:29','2025-01-09 11:15:29','',954,'https://www.davavergi.com/wp-content/uploads/2022/08/etebligat.jpg',0,'attachment','image/jpeg',0),
(958,1,'2022-08-26 15:34:02','2022-08-26 12:34:02','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tasfiye dışındaki nedenlerle ticaret sicilinden terkin edilen şirketin kanuni temsilcisi adına tarhiyat yapılıp yapılamayacağı konusunda, 5520 sayılı Kanunun 17’nci maddesinin yürürlüğe girmesinden uzun zaman geçmiş olmasına karşın, yorum yeknesaklığı sağlanamamış olunması sebebiyle hukuki belirlilik ve öngörülebilirlik ilkesinin zedelendiği; bu nedenle; kanuni temsilcisi olduğu şirket KHK ile ticaret sicilinden silinen başvurucu adına yapılan vergi tarhiyatının, belirlilik ve öngörülebilirlik ölçütlerini taşıyan bir kanuna dayanmadığı sonucuna varıldığı; başvurucunun mülkiyet hakkının ihlal edildiğe hk.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":965,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/08/Untitled-Project-3-1024x546.jpg\" alt=\"\" class=\"wp-image-965\"/></figure>\n<!-- /wp:image -->','ANAYASA MAHKEMESİNDEN HAK İHLALİ KARARI','','publish','closed','open','','958','','','2022-08-26 15:41:28','2022-08-26 12:41:28','',0,'https://www.davavergi.com/?p=958',0,'post','',0),
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(960,1,'2022-08-26 15:31:07','2022-08-26 12:31:07','Untitled-Project-2','Untitled-Project-2','Untitled-Project-2','inherit','closed','closed','','untitled-project-2','','','2025-01-09 14:15:41','2025-01-09 11:15:41','',958,'https://www.davavergi.com/wp-content/uploads/2022/08/Untitled-Project-2.jpg',0,'attachment','image/jpeg',0),
(961,1,'2022-08-26 15:32:32','2022-08-26 12:32:32','Untitled-Project-2-1','Untitled-Project-2-1','Untitled-Project-2-1','inherit','closed','closed','','untitled-project-2-1','','','2025-01-09 14:15:45','2025-01-09 11:15:45','',958,'https://www.davavergi.com/wp-content/uploads/2022/08/Untitled-Project-2-1.jpg',0,'attachment','image/jpeg',0),
(965,1,'2022-08-26 15:41:12','2022-08-26 12:41:12','Untitled-Project-3','Untitled-Project-3','Untitled-Project-3','inherit','closed','closed','','untitled-project-3','','','2025-01-09 14:15:50','2025-01-09 11:15:50','',958,'https://www.davavergi.com/wp-content/uploads/2022/08/Untitled-Project-3.jpg',0,'attachment','image/jpeg',0),
(968,1,'2022-09-23 10:22:41','2022-09-23 07:22:41','<!-- wp:paragraph -->\n<p>Taşınmaz teslimlerinde esas alınması gerekenin inşaat ruhsat kayıtları olduğu, kişilerin hangi amaçla sattıkları veya alanların hangi amaçla kullandıklarının uygulanacak KDV oranının tespitinde önem arz etmediği, aksi halde bağımsız bölümlerin hukuki nitelendirmesinin kullanıcıların tercihine bırakılmış olacağı ve bu durumun vergi tekniğine aykırı olduğu, belediyece verilen ruhsatta bağımsız bölümlerin iş yeri olarak isimlendirildiği hususunun tartışmasız olduğu, dolayısıyla iş yeri olarak ruhsatlandırılan ve iş yeri olarak yapı kullanım izni bulunan bağımsız bölümlerin konut olarak tesliminden kaynaklanan KDV iadesinin reddine ilişkin işlemde hukuka aykırılık bulunmadığı hk(Danıştay 4. D.’nin 18.04.2022 tarihli ve E.2018/6540, K.2022/2618 sayılı Kararı).</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":969,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2022/09/aw-1024x576.png\" alt=\"\" class=\"wp-image-969\"/></figure>\n<!-- /wp:image -->','İŞYERİNİN KONUT OLARAK SATIŞINDA KDV SORUNU','','publish','closed','open','','isyerinin-konut-olarak-satisinda-kdv-sorunu','','','2022-09-23 10:22:46','2022-09-23 07:22:46','',0,'https://www.davavergi.com/?p=968',0,'post','',0),
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(974,1,'2022-11-07 13:25:17','2022-11-07 10:25:17','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VARLIK BARIŞI UYGULAMASININ KAPSAMI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Kimler Başvurabilir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:list -->\n<ul><li>Gerçek veya tüzel kişilerin yurt dışında bulunan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının banka veya aracı kurumlara bildirilmek suretiyle milli ekonomiye kazandırılmasına,</li><li>Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymetler ve diğer sermaye piyasası araçları ile taşınmazların vergi dairesine beyan edilerek kanuni defter kayıtlarına alınabilmesine,<br>imkan sağlanmaktadır.</li></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>Ne zamana Kadar Başvurulabilir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gerçek ve tüzel kişiler, yurt dışı ve yurt içi yeni Varlık Barışı uygulamasından 31 Mart 2023 tarihine kadar bildirim veya beyanda bulunmak suretiyle yararlanabileceklerdir.<br>Yurt dışındaki söz konusu varlıkların Türkiye’ye getirilebilmesi için vergi mükellefi veya Türk vatandaşı olma zorunluluğu bulunmamakta olup düzenlemeden herkes yararlanabilecektir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Ödenecek mi?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Banka ve aracı kurumlara bildirilen yurt dışındaki varlıkların değeri üzerinden;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:list -->\n<ul><li>30/9/2022 tarihine kadar yapılan bildirimler için %1,</li><li>1/10/2022 tarihi ila 31/12/2022 tarihi arasında yapılan bildirimler için %2,</li><li>1/1/2023 tarihi ila 31/3/2023 tarihine kadar yapılan bildirimler için %3,<br>oranında hesaplanacak vergi, bildirim esnasında banka ve aracı kurumlara peşin olarak ödenecektir.</li></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>Varlık Barışının Sağladığı Avantajlar?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Beyan edilerek işletme kayıtlarına alınacak taşınmazların işletmeye devrine ilişkin tapuda yapılacak işlemlerden harç alınmayacaktır. Ayrıca, taşınmazların işletmeye devri, elden çıkarma sayılmayacak ve değer artış kazancı hesaplanmayacaktır.<br>Bildirilen veya beyan edilen varlıklara isabet eden tutarlara ilişkin hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmayacaktır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','VARLIK BARIŞI UYGULAMASININ KAPSAMI','VARLIK BARIŞI UYGULAMASININ KAPSAMI\n\nKimler Başvurabilir?\n* Gerçek veya tüzel kişilerin yurt dışında bulunan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının banka veya aracı kurumlara bildirilmek suretiyle milli ekonomiye kazandırılmasına,\n* Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymetler ve diğer sermaye piyasası araçları ile taşınmazların vergi dairesine beyan edilerek kanuni defter kayıtlarına alınabilmesine,\nimkan sağlanmaktadır.\n\nNe zamana Kadar Başvurulabilir?\n\nGerçek ve tüzel kişiler, yurt dışı ve yurt içi yeni Varlık Barışı uygulamasından 31 Mart 2023 tarihine kadar bildirim veya beyanda bulunmak suretiyle yararlanabileceklerdir.\nYurt dışındaki söz konusu varlıkların Türkiye’ye getirilebilmesi için vergi mükellefi veya Türk vatandaşı olma zorunluluğu bulunmamakta olup düzenlemeden herkes yararlanabilecektir.\n\nVergi Ödenecek mi?\n\nBanka ve aracı kurumlara bildirilen yurt dışındaki varlıkların değeri üzerinden;\n* 30/9/2022 tarihine kadar yapılan bildirimler için %1,\n* 1/10/2022 tarihi ila 31/12/2022 tarihi arasında yapılan bildirimler için %2,\n* 1/1/2023 tarihi ila 31/3/2023 tarihine kadar yapılan bildirimler için %3,\noranında hesaplanacak vergi, bildirim esnasında banka ve aracı kurumlara peşin olarak ödenecektir.\n\nVarlık Barışının Sağladığı Avantajlar?\n\nBeyan edilerek işletme kayıtlarına alınacak taşınmazların işletmeye devrine ilişkin tapuda yapılacak işlemlerden harç alınmayacaktır. Ayrıca, taşınmazların işletmeye devri, elden çıkarma sayılmayacak ve değer artış kazancı hesaplanmayacaktır.\nBildirilen veya beyan edilen varlıklara isabet eden tutarlara ilişkin hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmayacaktır.','publish','closed','open','','vergi-barisi-uygulamasinin-kapsami','','','2022-11-07 13:40:48','2022-11-07 10:40:48','',0,'https://www.davavergi.com/?p=974',0,'post','',0),
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(987,1,'2022-12-21 16:51:06','2022-12-21 13:51:06','<!-- wp:paragraph -->\n<p>   \"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almaması nedeniyle kesilen özel usulsüzlük cezasında hukuka uyarlık görülmemistir.Olayda, POS cihazından alınan söz konusu belgelerde \"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almaması nedeniyle davacı adına özel usulsüzlük cezası kesilmis ise de, davacı tarafından sunulan serbest meslek faaliyetine iliskin olarak, faaliyeti kapsamında kullandıgı POS cihazından belge alındıgı ihtilafsız olup, söz konusu belgelerin 379 sayılı Teblig\'de aranan bilgileri içerdigi görüldügünden ve Genel Tebligin, POS cihazlarından çıkan belgelerin serbest meslek makbuzu yerine geçen belge hükmünde olması seklindeki düzenlemesinin mükellefler için getirilmis bir kolaylık olması karsısında, kanunen düzenlenmesi zorunlu olan bu belgeleri düzenleyenler için, belgede salt \"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almamasının belgenin hiç düzenlenmemis sayılmasını gerektirmeyeceği sonucuna varıldıgından, dava konusu özel usulsüzlük cezasında hukuka uyarlık görülmemistir.( İstanbul Bölge İdare Mahkemesi Birinci Vergi Dava Dairesi’nin 28/10/2022 gün ve E: 2022/; K: 2022/ sayılı kararı)</p>\n<!-- /wp:paragraph -->','BÖLGE İDARE MAHKEMESİ ÖZEL USULSÜZLÜK CEZASINI İPTAL ETTİ','\n\"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almaması nedeniyle kesilen özel usulsüzlük cezasında hukuka uyarlık görülmemistir.\n\nOlayda, POS cihazından alınan söz konusu belgelerde \"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almaması nedeniyle davacı adına özel usulsüzlük cezası kesilmis ise de, davacı tarafından sunulan serbest meslek faaliyetine iliskin olarak, faaliyeti kapsamında kullandıgı POS cihazından belge alındıgı ihtilafsız olup, söz konusu belgelerin 379 sayılı Teblig\'de aranan bilgileri içerdigi görüldügünden ve Genel Tebligin, POS cihazlarından çıkan belgelerin serbest meslek makbuzu yerine geçen belge hükmünde olması seklindeki düzenlemesinin mükellefler için getirilmis bir kolaylık olması karsısında, kanunen düzenlenmesi zorunlu olan bu belgeleri düzenleyenler için, belgede salt \"Bu belge VUK uyarınca, serbest meslek makbuzu yerine geçen belge hükmündedir.\" ibaresinin yer almamasının belgenin hiç düzenlenmemis sayılmasını gerektirmeyeceği sonucuna varıldıgından, dava konusu özel usulsüzlük cezasında hukuka uyarlık görülmemistir.( İstanbul Bölge İdare Mahkemesi Birinci Vergi Dava Dairesi’nin 28/10/2022 gün ve  E: 2022/; K: 2022/  sayılı kararı)\n','publish','closed','open','','bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti','','','2022-12-30 14:46:01','2022-12-30 11:46:01','',0,'https://www.davavergi.com/?p=987',0,'post','',0),
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(1006,1,'2023-01-04 15:54:00','2023-01-04 12:54:00','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;AVUKATLIK MESLEĞİNDE UZMANLAŞMA VAR MIDIR? VERGİ AVUKATI NELER YAPAR?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hukukta diğer bilimler gibi uzmanlaşmaların olduğu bir alandır. Avukatlık mesleğinde de konuların genişliği nedeniyle uzmanlaşmayı zorunlu kılmaktadır. Vergi avukatları özel bir uzmanlık gerektiren vergi davalarında mükelleflerin haklarını savunmak için görev yaparlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bir vergi avukatı, vergi yasaları ve vergi uygulamaları konusunda uzman olan bir hukuk avukatıdır. Vergi avukatları, vergi mükelleflerine vergi yükümlülüklerini yerine getirme, vergi anlaşmazlıklarını çözme ve vergi yaptırımlarını azaltma gibi konularda danışmanlık hizmeti verirler. Ayrıca, vergi davalarında da mükelleflerin temsilini yapabilirler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi avukatları, vergi yasaları ve vergi uygulamaları konusunda uzman olan hukuk avukatlarıdır. Vergi avukatları, vergi mükelleflerine vergi yükümlülüklerini yerine getirme, vergi anlaşmazlıklarını çözme ve vergi yaptırımlarını azaltma gibi konularda danışmanlık hizmeti verirler. Bu hizmetler, vergi mükelleflerinin vergi yükümlülüklerini yerine getirirken doğabilecek sorunları çözmeye yardımcı olur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi avukatları, aynı zamanda vergi davalarında da mükelleflerin temsilini yapabilirler. Vergi davaları, vergi mükelleflerinin vergi yükümlülükleriyle ilgili olarak hükümetle yaşadıkları anlaşmazlıklar sonucu ortaya çıkan davalardır. Vergi avukatları, bu tür davalarda mükelleflerin haklarını koruma ve onların lehine bir çözüm bulma konusunda uzmanlaşmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi avukatlarının çalıştığı alanlar genellikle, vergi yükümlülükleri, vergi davaları, vergi danışmanlığı ve vergi yaptırımları gibi konular olabilir. Bu alanlarda çalışan vergi avukatları, vergi mükelleflerine danışmanlık hizmeti vererek onların vergi yükümlülüklerini yerine getirirken doğabilecek sorunları çözmeye yardımcı olur. Ayrıca, vergi davalarında da mükelleflerin temsilini yapabilirler. Vergi avukatları, vergi yasalarının çok iyi bir şekilde anlamaları ve vergi uygulamalarında uzmanlaşmaları nedeniyle, vergi mükelleflerine büyük bir değer sağlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','AVUKATLIK MESLEĞİNDE UZMANLAŞMA VE VERGİ AVUKATLIĞI','','publish','closed','open','','avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar','','','2023-02-14 14:13:21','2023-02-14 11:13:21','',0,'https://www.davavergi.com/?p=1006',0,'post','',0),
(1007,1,'2023-01-04 15:53:36','2023-01-04 12:53:36','vergi avukatı','vergi avukatı','vergi avukatı','inherit','closed','closed','','vergi-avukati-3','','','2025-01-09 14:16:32','2025-01-09 11:16:32','',1006,'https://www.davavergi.com/wp-content/uploads/2023/01/vergi-avukati.jpg',0,'attachment','image/jpeg',0),
(1010,1,'2023-02-14 14:04:54','2023-02-14 11:04:54','matrah-artirim','matrah-artirim','matrah-artirim','inherit','closed','closed','','matrah-artirim','','','2025-01-09 14:16:36','2025-01-09 11:16:36','',0,'https://www.davavergi.com/wp-content/uploads/2023/02/matrah-artirim.jpg',0,'attachment','image/jpeg',0),
(1035,1,'2023-04-11 02:31:20','2023-04-10 23:31:20','<!-- wp:paragraph -->\n<p>VERGİ MAHKMESİ YD KABUL KARARI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davacı adına haciz uygulanabilmesi için usulüne uygun olarak tahakkuk eden ve vadesinde ödenmeyen borçların tahsili amacıyla öncelikle ödeme emri düzenlenerek bunun mükelleflere tebliginin gerektigi, söz konusu tebligata ragmen borçların ödenmemesi halinde ancak haciz uygulanabilecegi, davacı adına düzenlenen ödeme emirlerinin davacıya teblig edildigi hususunun davalı idarece ortaya konulamadığı hususları göz önüne alındıgında, davacının banka hesaplarına uygulanan dava konusu haciz islemlerinde hukuka uygunluk bulunmadıgı sonucuna varılmıstır.(ISTANBUL 15. VERGI MAHKEMESI’nin 03/03/2023 gün ve ESAS NO : 2022/... sayılı kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1040,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/04/HACIZ-YD-KABUL-2-685x1024.jpg\" alt=\"\" class=\"wp-image-1040\"/></figure>\n<!-- /wp:image -->','MÜKELLEFLER ADINA HACİZ İŞLEMİ TESİS EDİLMEDEN ÖNCE ÖDEME EMRİ DÜZENLENEREK USULÜNE UYGUN BİR ŞEKİLDE TEBLİĞ EDİLMESİ GEREKMEKTEDİR','','publish','closed','open','','mukellefler-adina-haciz-islemi-tesis-edilmeden-once-odeme-emri-duzenlenerek-usulune-uygun-bir-sekilde-teblig-edilmesi-gerekmektedir','','','2023-04-11 02:37:32','2023-04-10 23:37:32','',0,'https://www.davavergi.com/?p=1035',0,'post','',0),
(1030,1,'2023-03-22 13:42:52','2023-03-22 10:42:52','<!-- wp:paragraph -->\n<p><strong>2023 YILI VERGİ YAPILANDIRMA KANUNU UYGULAMASI BİLGİ NOTU</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>7440 Sayılı BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASI İLE BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASINA DAİR KANUN</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Yayım tarihi 12.3.2023</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>YAPILANDIRMA KANUNUN KAPSAMINA GİREN ALACAKLAR VE DÖNEMİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- 213 sayılı Vergi Usul Kanunu kapsamına giren; 31/12/2022 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları (gelir veya kurumlar vergisine mahsuben 2022 yılında ödenmesi gereken geçici vergi hariç), 2022 yılına ilişkin olarak 31/12/2022 tarihinden (bu tarih dâhil) önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;- 31/12/2022 tarihinden (bu tarih dâhil) önce yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>- İşletmede mevcut olduğu hâlde kayıtlarda yer almayan ya da kayıtlarda yer aldığı hâlde işletmede bulunmayan emtia, makine, teçhizat, demirbaşlar ile kasa mevcudu ve ortaklardan alacakların beyanı,&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yapılandırma kapsamındadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>KESİNLEŞMİŞ VERGİ BORÇLARINDA UYGULAMA</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>12.3.2023&nbsp;tarihi itibarıyla (bu tarih dâhil);</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının&nbsp;<strong>tamamı</strong>&nbsp;ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan ve bir vergi aslına bağlı olmaksızın kesilmiş vergi cezaları ile iştirak nedeniyle kesilmiş vergi cezalarının&nbsp;<strong>%50’si</strong>ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Bu madde hükmünden yararlanmak isteyen borçluların maddede belirtilen şartların yanı sıra dava açmamaları, açılmış davalardan vazgeçmeleri ve kanun yollarına başvurmamaları şarttır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>KESİNLEŞMEMİŞ VEYA DAVA SAFHASINDA BULUNAN VERGİ BORÇLARINA İLİŞKİN DURUM</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>12.3.2023 tarihi itibarıyla ilk derece yargı mercileri nezdinde dava açılmış ya da dava açma süresi henüz geçmemiş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda; vergilerin/gümrük vergilerinin %50’si ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>12.3.2023&nbsp;</strong>tarihi itibarıyla ilgisine göre istinaf veya temyiz süreleri geçmemiş ya da istinaf/itiraz veya temyiz yoluna başvurulmuş ya da karar düzeltme talep süresi geçmemiş veya karar düzeltme yoluna başvurulmuş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda, bu maddeye göre ödenecek alacak asıllarının tespitinde, bu Kanunun yayımı tarihi itibarıyla tarhiyatın/tahakkukun bulunduğu en son safhadaki tutar esas alınır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bu Kanunun yayımı tarihinden önce verilmiş en son kararın;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>a) Terkine ilişkin karar olması hâlinde, ilk tarhiyata/tahakkuka esas alınan vergilerin/gümrük vergilerinin %10’u ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir. Ancak, verilen en son kararın bozma kararı olması hâlinde birinci fıkra hükmü, kısmen onama kısmen bozma kararı olması hâlinde ise onanan kısım için bu fıkranın (b) bendi, bozulan kısım için birinci fıkra hükmü uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanunun yayımı tarihi itibarıyla sadece vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin dava açılmış olması hâlinde;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Asla bağlı olmaksızın kesilen vergi cezalarından/gümrük yükümlülüğüyle ilgili idari para cezalarından bu maddenin birinci fıkrasında belirtilen safhada olanlarda cezanın %25’inin ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Asla bağlı olmaksızın kesilen vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin verilen en son kararın bozma kararı olması hâlinde cezanın %25’inin, kısmen onama kısmen bozma kararı olması hâlinde; onanan kısmın tasdik veya tadilen tasdike ilişkin karar olması hâlinde tasdik edilen cezanın %50’sinin, terkin edilen cezanın %10’unun, bozulan kısmın %25’inin bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla kalan cezaların, tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde hükmünden yararlanılması için madde kapsamına giren alacaklara karşı dava açılmaması, açılmış davalardan vazgeçilmesi ve kanun yollarına başvurulmaması şarttır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>VERGİ İNCELEMESİ AŞAMASINDA BULUNAN MÜKELLEFLER HAKKINDA YAPILANDIRMA UYGULAMASI</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanunun kapsadığı dönemlere ilişkin olarak, 12.3.2023 tarihinden önce başlanıldığı hâlde, tamamlanamamış olan vergi incelemeleri ile takdir, tarh ve tahakkuk işlemlerine bu Kanunun matrah ve vergi artırımına ilişkin hükümleri saklı kalmak kaydıyla devam edilir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu işlemlerin tamamlanmasından sonra tarh edilen vergilerin %50’si ile bu tutara gecikme faizi yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar ile bu tarihten sonra ihbarnamenin tebliği üzerine belirlenen dava açma süresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamamının, vergi aslına bağlı olmayan cezalarda cezanın %25’inin; ihbarnamenin tebliğ tarihinden itibaren otuz gün içinde yazılı başvuruda bulunularak, ilk taksit ihbarnamenin tebliğini izleyen aydan başlamak üzere aylık dönemler hâlinde&nbsp;<strong>on iki eşit taksitte ödenmesi şartıyla</strong>&nbsp;vergi aslının %50’sinin, vergi aslına bağlı olmayan cezalarda cezanın %75’inin, vergilere bu Kanunun yayımı tarihine kadar uygulanan gecikme faizinin ve vergi aslına bağlı cezaların tamamının tahsilinden vazgeçilir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Şu kadar ki 31/5/2023 tarihine kadar (bu tarih dâhil) tebliğ edilen ihbarnameler için bu madde hükmünden yararlanmak isteyen mükelleflerin anılan bentte belirtilen süre içinde, başvuru süresi otuz günden az kalmış ise otuz gün içinde başvuruda bulunmaları ve madde kapsamında ödenecek tutarların ilk taksitini&nbsp;30/6/2023 tarihine kadar (bu tarih dâhil), izleyen taksitleri aylık dönemler hâlinde on iki eşit taksitte ödemeleri şartıyla maddeden yararlanılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(4) Bu Kanunun kapsadığı dönemlere ilişkin olarak 12.3.2023 tarihinden önce tamamlandığı hâlde, bu tarihte ya da bu tarihten sonra vergi dairesi kayıtlarına intikal eden takdir komisyonu kararları ve vergi inceleme raporları üzerine gerekli tarh ve tebliğ işlemleri yapılır. Yapılan tarhiyat üzerine bu maddenin birinci ve ikinci fıkralarında belirtilen şekilde belirlenen tutarın, birinci fıkrada belirtilen süre ve şekilde tamamen ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde hükümlerinden yararlanılabilmesi için madde kapsamında ödeme başvurusunda bulunulan alacağa ilişkin dava açılmaması şarttır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>12.3.2023 TARİHİNDEN ÖNCE BAŞLANILAN VERGİ İNCELEMELERİNİN YEDİ İŞ GÜNÜ İÇİNDE SONUÇLANDIRILMASI GEREKİYOR</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(7) Bu maddeye göre matrah veya vergi artırımında bulunulması, 12.3.2023 tarihinden önce başlanılmış olan vergi incelemeleri ile takdir işlemlerine engel teşkil etmez. Ancak, artırımda bulunan mükellefler hakkında başlanılan vergi incelemeleri ve takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla,&nbsp;<strong>bu Kanunun yayımını izleyen yedi iş günü içinde sonuçlandırılamaması hâlinde</strong>,&nbsp;<strong>bu işlemlere devam edilmez.</strong>&nbsp;Bu süre içinde sonuçlandırılan vergi incelemeleri ile ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme veya takdir sonucu tarhiyata konu matrah veya vergi farkı tespit edilmesi hâlinde,&nbsp;<strong>inceleme raporları ile takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettiği tarihten önce artırımda bulunulmuş olması şartıyla</strong>&nbsp;inceleme ve takdir sonucu bulunan fark, bu maddenin birinci, ikinci ve üçüncü fıkra hükümleri ile birlikte değerlendirilir.&nbsp;<strong>İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>SAHTE BELGE DÜZENLEYENLER MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAZ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>12.3.2023&nbsp;</strong>tarih itibarıyla haklarında, 213 sayılı Kanunun 359 uncu maddesinin; (b) fıkrasında yer alan defter, kayıt ve belgeleri yok etme veya defter sahifelerini yok ederek yerine başka yapraklar koyma veya hiç yaprak koymama veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme fiillerinden ya da (ç) fıkrasında yer alan fiillerden hareketle yapılan vergi incelemesi devam edenlerin bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmaları durumunda, söz konusu vergi incelemesinin tamamlanmasına kadar bu maddenin kapsadığı dönemlerin tamamı için yapılan artırımlara ilişkin olarak&nbsp;<strong>tahakkuk işlemleri bekletilir</strong>. Şu kadar ki, bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmayanlar madde hükümlerinden faydalandırılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu fıkranın (b) bendi kapsamında artırımda bulunanlar hakkında, artırımda bulundukları dönem ve vergi türlerine ilişkin&nbsp;<strong>olarak 12.3.2023 tarihin</strong>den (bu tarih dâhil) önce veya yayımı tarihini izleyen günden itibaren&nbsp;<strong>on iki ay içinde</strong>&nbsp;başlanılan vergi incelemeleri ((b) bendinde belirtilen inceleme dâhil) ile takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla,&nbsp;<strong>12.3.2023</strong>&nbsp;tarihini izleyen ayın başından&nbsp;<strong>itibaren on iki ay içinde sonuçlandırılamaması hâlinde, bu işlemlere devam edilmez</strong>. Söz konusu vergi incelemelerinden bu süre içinde sonuçlandırılanlarla ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Matrah ve vergi artırımı hükümlerinden yararlanılması, 213 sayılı Kanunun 367 nci maddesi kapsamında aynı Kanunun 359 uncu maddesinde yer alan kaçakçılık suçlarının işlendiğinin tespitine ve kamu davasının açılmasına engel teşkil etmez. Ancak, bu incelemeler sonucunda matrah veya vergi artırımında bulunulan dönemler ve vergiler için tarhiyat yapılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>MATRAH VE VERGİ ARTIRIMI UYGULAMASI</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Mükellefler, bu fıkrada belirtilen şartlar dâhilinde gelir ve kurumlar vergisi matrahlarını artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri hakkında&nbsp;<strong>artırımda bulunulan yıllar için yıllık gelir ve kurumlar vergisi incelemesi ve bu yıllara ilişkin olarak bu vergi türleri için daha sonra başka bir tarhiyat yapılmaz.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir ve kurumlar vergisi mükellefleri vermiş oldukları yıllık beyannamelerinde (ihtirazi kayıtla verilenler dâhil) vergiye esas alınan matrahlarını, bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede, 2018 takvim yılı için %35, 2019 takvim yılı için %30, 2020 takvim yılı için %25, 2021 takvim yılı için %20 oranından az olmamak üzere artırırlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ç) Bu fıkra hükmüne göre artırılan matrahlar, %20 oranında vergilendirilir ve üzerinden ayrıca herhangi bir vergi alınmaz. Ancak, gelir ve kurumlar vergisi mükelleflerinin, artırımda bulunmak istedikleri yıla ait yıllık beyannamelerini kanuni sürelerinde vermiş, bu vergi türlerinden tahakkuk eden vergiler ile ilgili beyannameler üzerinden tahakkuk eden damga vergisini süresinde ödemiş ve bu vergi türleri için bu Kanunun 2 nci ve 3 üncü maddesi hükümlerinden yararlanmamış olmaları şartıyla bu fıkra hükmüne göre artırılan matrahları %15 oranında vergilendirilir. İstisna, indirim ve mahsuplar nedeniyle bu beyannameler üzerinden ödenmesi gereken verginin bulunmaması hâlinde de bu hüküm uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları yıllara ait zararların %50’si, 2022 ve izleyen yıllar kârlarından mahsup edilmez.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Matrah artırımında bulunan mükelleflerin, yıllık gelir ve kurumlar vergisine mahsuben daha önce ödemiş oldukları vergilerin iadesi ile ilgili taleplerine ilişkin inceleme ve tarhiyat hakkı saklıdır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(3) Mükellefler, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer&nbsp;<strong>vergisi incelemesi ve tarhiyatı yapılmaz.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Katma değer vergisi mükellefleri, her bir vergilendirme dönemine ilişkin olarak verdikleri beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2018 yılı için %3, 2019 yılı için %3, 2020 yılı için %2,5 ve 2021 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede beyan ederler. 25/10/1984 tarihli ve 3065 sayılı Katma Değer Vergisi Kanununun 11 inci maddesinin (1) numaralı fıkrasının (c) bendi ve geçici 17 nci maddesine göre tecil-terkin uygulamasından faydalanan mükellefler için artırıma esas tutarın belirlenmesinde, tecil edilen vergiler hesaplanan vergiden düşülür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>e) Artırım talebinde bulunulan yılları izleyen dönemlerde yapılacak vergi incelemelerine ilişkin olarak artırım talebinde bulunulan dönemler için, sonraki dönemlere devreden katma değer vergisi yönünden ve artırım talebinde bulunulan dönemler için ihraç kaydıyla teslimlerden veya iade hakkı doğuran işlemlerden doğan terkin ve iade işlemleri ile 3065 sayılı Kanunun 9 uncu maddesinin ikinci fıkrası kapsamındaki işlemler veya müteselsil sorumluluk kapsamındaki işlemlerle ilgili inceleme ve/veya tarhiyat hakkı saklıdır. Sonraki dönemlere devreden katma değer vergisi yönünden yapılan incelemelerde artırım talebinde bulunulan dönemler için tarhiyat önerilemez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>f) Bu fıkra hükmüne göre ödenen katma değer vergisi, gelir veya kurumlar vergisi matrahlarının tespitinde gider veya maliyet unsuru olarak nazara alınmaz, ödenmesi gereken katma değer vergilerinden indirilmez veya herhangi bir şekilde iade konusu yapılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(4) Bu maddenin birinci, ikinci ve üçüncü fıkralarına göre;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ç) Matrah veya vergi artırımında bulunulması, 213 sayılı Kanunun defter ve belgelerin muhafaza ve ibrazına ilişkin hükümlerinin uygulanmasına engel teşkil etmez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(5) Daha önce nezdinde vergi incelemesi yapılmış olan mükellefler, vergi incelemesi yapılan yıllar için de artırımda bulunabilirler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>2022 DÖNEMİ İÇİN MATRAH ARTIRIMINA İLİŞKİN ÖZEL DÜZENLEMELER</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanunun 5 inci maddesi hükümleri 2022 yılı için aşağıdaki şartlarla uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>a) Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 takvim yılı gelir ve kurumlar vergisi matrahlarını %25 oranından az olmamak üzere artırmaları halinde madde hükmünden yararlanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>b) Kanunun 5 inci maddesinin birinci fıkrasının; (b) ve (c) bentlerinde belirtilen asgari tutarlar; 2022 yılı için matrah artırımında bulunan gelir vergisi mükelleflerinden işletme hesabı esasına göre defter tutanlar için 105.000 Türk lirasından; bilanço esasına göre defter tutanlar ile serbest meslek erbabı için 200.000 Türk lirasından, kurumlar vergisi mükellefleri için 500.000 Türk lirasından az olamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>c) Bu madde hükmüne göre 2022 takvim yılına yönelik matrah artırımında bulunulabilmesi için bu yıla ilişkin gelir veya kurumlar vergisi beyannamesinin verilmiş olması ve bu beyannamelerde beyan edilen vergiye esas matrahların, 2021 takvim yılında beyan edilen matrahın %122,93 oranında artırılması suretiyle bulunan tutar ile 2022 takvim yılı üçüncü geçici vergilendirme döneminde beyan edilen matrahın %40 oranında artırılması suretiyle bulunan tutarın yüksek olanından az olmaması şarttır. 2022 takvim yılına yönelik matrah artırımında bulunmak isteyen mükellefler tarafından 1/1/2023 tarihinden sonra matrah azaltıcı nitelikte düzeltme beyannamesi verilmesi durumunda, bu bent hükmüne istinaden yapılacak kıyaslamada düzeltme öncesi beyan edilen matrahlar esas alınır.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları 2022 yılına ait zararlarının tamamı 2023 yılından itibaren izleyen yıl kârlarından mahsup edilmez. 2022 yılına yönelik matrah artırımında bulunan gelir veya kurumlar vergisi mükelleflerinin, bu yıla ilişkin yıllık beyannamelerinde hesaplanan vergilerinden mahsup edilemeyen geçici vergiler iade edilmez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 yılı her bir vergilendirme dönemine ilişkin olarak verdikleri katma değer vergisi beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2022 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak artırmaları halinde anılan madde hükümlerinden yararlanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2022 yılına ilişkin kurumlar vergisi matrah artırımında bulunulması, bu Kanunun 10 uncu maddesinin yirmiyedinci fıkrası uyarınca alınacak ek vergi için bu döneme ilişkin inceleme ve tarhiyat yapılmasına engel teşkil etmez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAYACAK MÜKELLEFLER</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1) 213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler” ile aynı Kanunun 359 uncu maddesinin (ç) fıkrasında yer alan fiilleri işleyenler&nbsp;<strong>(Bu alt bent kapsamındaki fiillerin 2022 yılında veya bu maddenin kapsadığı dönemlerden herhangi birinde işlendiğinin tespit edilmesi hâlinde bu mükellefler diğer dönemler için de matrah ve vergi artırım hükümlerinden yararlanamazlar.).</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2) Terör suçundan hüküm giyenler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>İŞLETME KAYITLARININ DÜZELTİLMESİNİN AVANTAJLARI</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Gelir ve kurumlar vergisi mükellefleri (adi, kollektif ve adi komandit şirketler dâhil), işletmelerinde mevcut olduğu hâlde kayıtlarında yer almayan emtia, makine, teçhizat ve demirbaşları kendilerince veya bağlı oldukları meslek kuruluşunca tespit edilecek rayiç bedel ile bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dâhil edilen kıymetler için amortisman ayrılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu fıkra hükmünün uygulanmasına ilişkin olarak geçmişe yönelik vergi cezası uygulanmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>YAPILANDIRMA UYGULAMASININ ŞARTLARI&nbsp;</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(1) Bu Kanunun ilgili maddelerindeki başvuru ve ödeme süresine ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlanmak isteyen borçluların;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>31/5/2023 tarihine kadar (bu tarih dâhil) ilgili idareye başvuruda bulunmaları,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ödenecek tutarların ilk taksitini 30/6/2023 tarihine kadar (bu tarih dâhil), diğer taksitlerini ise bu tarihi takip eden aylık dönemler hâlinde azami kırk sekiz eşit taksitte ödemeleri şarttır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hesaplanan tutarların tamamının ilk taksit ödeme süresi içinde peşin olarak ödenmesi hâlinde katsayı uygulanmaz ve Fer’i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarların (bu Kanunun 4 üncü maddesine göre hesaplanan gecikme faizi dâhil) %90’ının tahsilinden vazgeçilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>YAPILANDIRMANIN BOZULMASI DURUMU</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bu Kanuna göre ödenmesi gereken&nbsp;<strong>birinci ve ikinci taksitlerin ödeme sürelerinde ve tam ödenmesi koşuluyla,</strong>&nbsp;kalan taksitlerden; bir takvim yılında üç veya daha az taksitin, süresinde ödenmemesi veya eksik ödenmesi hâlinde, ödenmeyen veya eksik ödenen taksit tutarlarının son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır. Birinci ve ikinci taksitlerin ödeme sürelerinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya&nbsp;<strong>bir takvim yılında üçten fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde bu Kanun hükümlerinden yararlanma hakkı kaybedilir.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Şu kadar ki, 5 inci madde kapsamında (matrah ve vergi artırımı) taksitli ödeme seçeneği tercih edilmiş olması ve birinciyle ikinci taksitin ödeme sürelerinde ve tam ödenmesi koşuluyla, kalan taksitlerden süresinde ödenmeyen veya eksik ödenenlerin&nbsp;<strong>son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi hâlinde bu Kanun hükümlerinden yararlanılır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>DAHA ÖNCE TECİL EDİLMİŞ ALACAKLARIN YAPILANDIRMA KANUNDAN YARARLANMASI</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bu Kanun kapsamına giren alacakların,&nbsp;<strong>12.3.2023&nbsp;</strong>tarihinden önce;<strong>&nbsp;</strong>6183 sayılı Kanun ve diğer kanunlar uyarınca tecil edilip de tecil şartlarına uygun olarak ödenmekte olanlarından, kalan taksit tutarları için borçlular, talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilirler. Bu takdirde tecil şartlarına uygun olarak ödenen taksit tutarları için tecil hükümleri geçerli sayılır. Bu şekilde ödenmiş taksit tutarlarına tecil tarihi ile ödeme tarihi arasında geçen süre için sadece ilgili kanunda öngörülen faiz uygulanır. Kalan taksit tutarları vadesinde ödenmemiş alacak kabul edilir ve bu alacaklar hakkında bu Kanun hükümleri uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>11/11/2020 tarihli ve 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile 3/6/2021 tarihli ve 7326 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunun 2 nci ve 7 nci maddelerine göre yapılandırılan ve bu Kanunun yayımı tarihi itibarıyla ödemeleri devam eden alacaklar açısından, borçlular talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanun hükümleri; 3/8/2016 tarihli ve&nbsp;<strong>6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun, 18/5/2017 tarihli ve 7020 sayılı Bazı Alacakların Yeniden Yapılandırılması&nbsp;</strong>ile Bazı Kanunlarda ve Bir Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ve 11/5/2018 tarihli ve 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun hükümlerine göre bu Kanunun yayımı tarihi itibarıyla taksit ödemeleri devam eden alacaklar,&nbsp;<strong>hakkında uygulanmaz.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>MEVCUT E HACİZLERİN KALDIRILMASI</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bu Kanuna göre ödenecek alacaklarla ilgili olarak tatbik edilen hacizler, yapılan ödemeler nispetinde kaldırılır ve buna isabet eden teminatlar iade edilir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>DEVAM EDEN VERGİ DAVALARINDAN VAZGEÇİLMESİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve ilgili maddeler uyarınca dava açmamaları veya açılan davalardan vazgeçmeleri ve kanun yollarına başvurmamaları gereken borçluların, bu Kanun hükümlerinden yararlanabilmeleri için ilgili maddelerde belirlenen başvuru sürelerinde, yazılı olarak bu iradelerini belirtmeleri şarttır. Borçlularca, bu Kanun hükümlerinden yararlanılmak üzere davadan vazgeçilmesi hâlinde idarece de ihtilaflar sürdürülmez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davadan vazgeçme dilekçeleri ilgili tahsil dairesine verilir ve bu dilekçelerin tahsil dairelerine verildiği tarih, ilgili yargı merciine verildiği tarih sayılarak dilekçeler ilgili yargı merciine gönderilir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve açtıkları davalardan vazgeçen borçluların bu ihtilaflarıyla ilgili olarak karar tarihine bakılmaksızın&nbsp;<strong>12.3.2023&nbsp;</strong>tarihinden sonra tebliğ edilen kararlar uyarınca işlem yapılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;Bu Kanun hükümlerinden yararlanılmak üzere vazgeçilen davalarda verilen kararlar ile&nbsp;<strong>hükmedilen yargılama gideri, avukatlık ücreti ve fer’ileri talep edilmez ve bu alacaklar için icra takibi yapılamaz.</strong>&nbsp;Vazgeçme tarihinden önce ödenmiş olan yargılama giderleri ve avukatlık ücretleri geri alınmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>İKİ BİN TL Yİ GEÇMEYEN ALACAKLARIN TAHSİLİNDEN VAZGEÇİLİYOR</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hazine ve Maliye Bakanlığına bağlı tahsil dairelerince 6183 sayılı Kanuna göre takip edilen alacaklardan, vadesi 31/12/2022 tarihinden (bu tarih dâhil) önce olduğu hâlde 1/1/2023 tarihi itibarıyla ödenmemiş bulunan ve bir amme borçlusu adına tahakkuk etmiş asli ve fer’i alacakların toplamı tüm tahsil daireleri&nbsp;<strong>itibarıyla 2.000 Türk lirasını aşmayanların tahsilinden vazgeçilir. Bu tutarın tespitinde 1/1/2023 tarihi itibarıyla tahsil dairesi kayıtları esas alınır.&nbsp;</strong>Bu fıkra kapsamında tahsilinden vazgeçilen alacaklar ile ilgili açılmış davalar, alacaklı tahsil dairesinin alacağın terkin edildiğine ilişkin bildirimi üzerine mahkemesince sonlandırılır, bu davalar ile ilgili yargılama gideri, avukatlık ücreti ve fer’ileri karşılıklı olarak talep edilmez. Bu Kanunun yayımı tarihinden önce ödenmiş olan tutarlar iade edilmez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','2023 YILI VERGİ YAPILANDIRMA KANUNU UYGULAMASI BİLGİ NOTU','YAPILANDIRMA KANUNUN KAPSAMINA GİREN ALACAKLAR VE DÖNEMİ\n\n\n- 213 sayılı Vergi Usul Kanunu kapsamına giren; 31/12/2022 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları (gelir veya kurumlar vergisine mahsuben 2022 yılında ödenmesi gereken geçici vergi hariç), 2022 yılına ilişkin olarak 31/12/2022 tarihinden (bu tarih dâhil) önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları,\n - 31/12/2022 tarihinden (bu tarih dâhil) önce yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları,\n\n- İşletmede mevcut olduğu hâlde kayıtlarda yer almayan ya da kayıtlarda yer aldığı hâlde işletmede bulunmayan emtia, makine, teçhizat, demirbaşlar ile kasa mevcudu ve ortaklardan alacakların beyanı, \n\nYapılandırma kapsamındadır.\n','publish','closed','open','','7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun','','','2023-03-22 13:50:14','2023-03-22 10:50:14','',0,'https://www.davavergi.com/?p=1030',0,'post','',0),
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(1016,1,'2023-02-14 14:16:20','2023-02-14 11:16:20','<!-- wp:paragraph -->\n<p><strong>MÜKELLEFLERİN MATRAH ARTIRIMINDA BULUNDUĞU TUTARLAR DİKKATE ALINMAKSIZIN YAPILAN TARHIYAT HUKUKA AYKIRIDIR</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1017,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/02/matrah-artirimi-1-637x1024.jpg\" alt=\"\" class=\"wp-image-1017\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:media-text -->\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"></figure><div class=\"wp-block-media-text__content\"><!-- wp:paragraph -->\n<p><strong>Davanın Konusu:</strong>&nbsp;Davacı tarafından, 2016 yılı iş ve işlemlerinin incelenmesi neticesinde adına düzenlenen vergi inceleme raporuna istinaden, bir kısım alışların sahte belge ile belgelendirildiğinden bahisle indirim konusu yapılan katma değer vergilerinin reddedilmesi üzerine resen tarh edilen vergi ziyaı cezalı katma değer vergisinin kaldırılması istenilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Karar Gerekçesi:</strong>&nbsp;7326 sayılı Kanunun kapsamında matrah artırımında bulunulduğu, ilgili döneme ilişkin matrah artırımı sonucunda tahakkuk eden ve tahsil edilen tutarların yapılacak tarhıyatta dikkate alınması gerektiği, aksi durumda mükerrer vergilendirmeye neden olacağı, vergi incelemesinin eksik yapıldığı için cezalı tarhıyatın hukuka uygun olmadığı,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Karar Sonucu:</strong>&nbsp;Davanın kabulüne, dava konusu vergi ziyaı cezalı katma değer vergisinin iptaline karar verilmiştir. ( Erzurum 1. Vergi Mahkemesinin 30.12.2022 gün ve&nbsp;&nbsp;Esas no: 2022/887 Karar no: 2022/1342 sayılı kararı)</p>\n<!-- /wp:paragraph --></div></div>\n<!-- /wp:media-text -->','MÜKELLEFLERİN MATRAH ARTIRIMINDA BULUNDUĞU TUTARLAR DİKKATE ALINMAKSIZIN YAPILAN TARHIYAT HUKUKA AYKIRIDIR','','publish','closed','open','','1016','','','2023-02-14 14:42:48','2023-02-14 11:42:48','',0,'https://www.davavergi.com/?p=1016',0,'post','',0),
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(1038,1,'2023-04-11 02:33:47','2023-04-10 23:33:47','HACIZ-YD-KABUL-1','HACIZ-YD-KABUL-1','HACIZ-YD-KABUL-1','inherit','closed','closed','','haciz-yd-kabul-1','','','2025-01-09 14:17:06','2025-01-09 11:17:06','',1035,'https://www.davavergi.com/wp-content/uploads/2023/04/HACIZ-YD-KABUL-1.jpg',0,'attachment','image/jpeg',0),
(1040,1,'2023-04-11 02:36:38','2023-04-10 23:36:38','HACIZ-YD-KABUL-2','HACIZ-YD-KABUL-2','HACIZ-YD-KABUL-2','inherit','closed','closed','','haciz-yd-kabul-2','','','2025-01-09 14:17:10','2025-01-09 11:17:10','',1035,'https://www.davavergi.com/wp-content/uploads/2023/04/HACIZ-YD-KABUL-2.jpg',0,'attachment','image/jpeg',0),
(1044,1,'2023-04-28 15:56:21','2023-04-28 12:56:21','<!-- wp:paragraph -->\n<p>Davanın konusu: Serbest muhasebeci&nbsp;mali&nbsp;müşavir&nbsp;olan davacının, ... Petrol Ürünleri ve Kimya Sanayi Ticaret Limited Şirketi\'nin sahte fatura düzenleme eyleminden kaynaklanan vergi kaybından 213 sayılı Vergi Usul Kanunu\'nun mükerrer 227. maddesi uyarınca müştereken ve müteselsilen sorumlu tutulduğu rapora istinaden adına 2014 yılının Haziran ve Temmuz dönemi için bir kat vergi ziyaı cezalı katma değer vergisi salınmasına yönelik olarak tesis edilen işlemin iptali istemine ilişkindir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tasdik raporunu düzenleyen meslek mensuplarının, imzaladıkları beyannamelerde veya düzenledikleri tasdik raporlarında yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını teşkil eden belgelere uygun olmamasından dolayı ortaya çıkan vergi ziyaına bağlı olarak salınacak vergi, ceza ve gecikme faizlerinden mükellefle birlikte müştereken ve müteselsilen sorumlu tutulacağı, 29/06/1997 tarih ve 23034 sayılı Resmi Gazetede yayımlanarak yürürlüğe giren 4 Sıra Nolu Vergi Beyannamelerinin Serbest Muhasebeci ve Serbest Muhasebeci Mali Müşavirlerce İmzalanması Hakkında Genel Tebliğinin müşterek ve müteselsil sorumluluğun tespitine ilişkin bölümünde ise sorumluluğu tespit edilen muhasebeciyle ilgili takibatın serbest muhasebecinin bağlı bulunduğu vergi dairesince yerine getirileceği kurala bağlanmıştır. Davacının bağlı bulunduğu vergi dairesi müdürlüğü tarafından tesis edilmesi gerekirken, muhasebeciliğini yaptığı şirketin bağlı olduğu Küçükyalı Vergi Dairesi Müdürlüğünce tesis edilmesinde hukuka uyarlık bulunmadığından, dava konusu işlemi yazılı gerekçeyle iptal eden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddine dair Vergi Dava Dairesi kararında sonucu itibarıyla hukuka aykırılık bulunmamıştır. (Danıştay 3. Dairesinin  27.09.2022 gün ve Esas No : 2019/300 Karar No : 2022/3374 sayılı kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1045,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/04/sorumluluk-1003x1024.jpg\" alt=\"\" class=\"wp-image-1045\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','SERBEST MUHASEBECİ MALİ MÜŞAVİR HAKKINDA 213 SAYILI VERGİ USUL KANUNUN MÜKERRER 227.MADDESİ UYARINCA MÜŞTEREK VE MÜTESELSİL SORUMLULUKTAN BAHİSLE YAPILACAK TARHIYATTA ASIL BORÇLU ŞİRKETİN VERGİ DAİRESİNCE İŞLEM TESİSİ HUKUKA AYKIRIDIR','','publish','closed','open','','serbest-muhasebeci-mali-musavir-hakkinda-213-sayili-vergi-usul-kanunun-mukerrer-227-maddesi-uyarinca-musterek-ve-muteselsil-sorumluluktan-bahisle-yapilacak-tarhiyatta-asil-borclu-sirketin-vergi-daires','','','2023-04-28 15:56:27','2023-04-28 12:56:27','',0,'https://www.davavergi.com/?p=1044',0,'post','',0),
(1047,1,'2023-05-10 15:15:03','2023-05-10 12:15:03','<!-- wp:paragraph -->\n<p>Serbest muhasebeci mali müşavir olan davacı adına, mali müşavirlik hizmetlerini yürüttüğü ve hakkında sahte veya muhteviyatı itibariyle yanıltıcı belge düzenlediği ve kayıtlarına dahil ettiği yönünde vergi tekniği raporu bulunan … adına tarh edilen vergiler ve kesilen vergi ziyaı cezaları ile özel usulsüzlük cezalarının uyuşmazlık konusu edilmeyerek kesinleşmesi üzerine davacı adına müşterek ve müteselsil sorumlu sıfatıyla dava konusu ödeme emri düzenlenmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1049,\"width\":680,\"height\":1039,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large is-resized\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/05/smm-sorumluluk-2-670x1024.jpg\" alt=\"\" class=\"wp-image-1049\" width=\"680\" height=\"1039\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>Serbest muhasebecilerin müşterek ve müteselsil sorumluluğundan söz edilebilmesi için çalışma konuları içinde yaptığı ve yapması gereken işler dolayısıyla imzaladıkları beyannamelerde yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını teşkil eden belgelere uygun olmaması ve bunun neticesinde vergi kaybı meydana gelmiş olması gerekmektedir. İmzaladıkları beyannamelerin dayanağı belgelerin gerçek mahiyetini, ancak kapsamlı bir araştırma ve inceleme sonucuna göre bilmeleri mümkün olan serbest muhasebeci ve serbest muhasebeci mali müşavirlerin böyle bir inceleme yetkisi bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Uyuşmazlıkta, muhasebecilik hizmeti verilen işletmenin defterlerini muhasebe kurallarına göre tutmak dışında karşıt inceleme yapmak, rapor hazırlamak gibi yetkileri bulunmayan davacının, sahte veya muhteviyatı itibarıyla yanıltıcı olduğu ileri sürülen belgelerin gerçeğe aykırı olduğunu ve beyaz eşya, altın, bilgisayar, cep telefonu, kontör ticareti nedeniyle mükellefiyet tesis ettiren ...\'ün POS tefecilik faaliyeti yürüttüğünü, kontör satışı için düzenlenen belgelerin esasen POS tefecilik faaliyetini peçelemek için düzenlendiğini bildiği yönünde herhangi bir tespit bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sorumlu tutulmasının yasal dayanağı bulunmadığından, imzaladığı beyannamelerde yer alan bilgilerin defter kayıtlarına ve bu kayıtların dayanağını oluşturan belgelere uygun olmadığı yolunda bir tespit bulunmayan davacı adına müteselsil sorumlu sıfatıyla düzenlenen ödeme emrinde hukuka uygunluk bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Mahkemesi bu gerekçeyle ödeme emrinin 2013 yılının Ocak ilâ Nisan dönemlerine ait banka muameleleri vergileri, verginin bir katı tutarında kesilen vergi ziyaı cezaları, aynı yılın Ocak-Mart dönemine ait aslı aranmayan geçici vergiler üzerinden bir kat tutarında kesilen vergi ziyaı cezaları ve anılan dönemlere ait vergiler için hesaplanan gecikme faizleri, aynı yıl için kesilen özel usulsüzlük cezası ve aynı yılın Ocak ilâ Nisan dönemleri için kesilen özel usulsüzlük cezalarına ilişkin kısmını iptal etmiştir. (DANIŞTAY VERGİ DAVA DAİRELERİ KURULU’nun&nbsp;14.09.2022 gün ve Esas No : 2021/743 Karar No : 2022/982 sayılı kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','MALİ MÜŞAVİRLERİN; SAHTE BELGE DÜZENLEDİĞİ YÖNÜNDE VERGİ TEKNİĞİ RAPORU BULUNAN MÜKELLEFLERİN VERGİ BORÇLARINDAN MÜŞTEREK VE MÜTESELSİL OLARAK SORUMLU TUTULABİLMELERİ İÇİN İMZALADIĞI BEYANNAMELERDE YER ALAN BİLGİLERİN YASAL KAYITLARLA UYUMLU OLMAMASI GEREKİR','','publish','closed','open','','mali-musavirlerin-sahte-belge-duzenledigi-yonunde-vergi-teknigi-raporu-bulunan-mukelleflerin-vergi-borclarindan-musterek-ve-muteselsil-olarak-sorumlu-tutulabilmeleri-icin-imzaladigi-beyannamelerde-ye','','','2023-05-10 15:15:07','2023-05-10 12:15:07','',0,'https://www.davavergi.com/?p=1047',0,'post','',0),
(1062,1,'2025-01-15 22:58:01','2025-01-15 19:58:01','<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yoklamalarında Bulunamama Sorunu</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p> Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vergi Yoklamada Uyulacak Esaslar</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1.Vergi dairesi müdürleri;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2.Yoklama memurları;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>RESEN TERK İŞLEMİNİN BİLDİRİMİ</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vuk 160/A Düzenlemesi Nedir ?</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p> Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi İdaresinin Her Türlü İşlem Ve Eylemlerine Karşı İdari Yargı Yolu Açıktır</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yargısının Konuya Bakışı</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim, 213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vuk 160 A Uygulaması Özetle Nedir ?</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)','','publish','closed','open','','vergi-mukellefiyetinin-resen-terk-islemi-vuk160a','','','2025-01-15 23:03:16','2025-01-15 20:03:16','',0,'https://www.davavergi.com/?p=1062',0,'post','',0),
(1457,5,'2025-01-15 23:03:16','2025-01-15 20:03:16','<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yoklamalarında Bulunamama Sorunu</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p> Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vergi Yoklamada Uyulacak Esaslar</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1.Vergi dairesi müdürleri;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2.Yoklama memurları;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>RESEN TERK İŞLEMİNİN BİLDİRİMİ</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vuk 160/A Düzenlemesi Nedir ?</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p> Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi İdaresinin Her Türlü İşlem Ve Eylemlerine Karşı İdari Yargı Yolu Açıktır</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yargısının Konuya Bakışı</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim, 213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vuk 160 A Uygulaması Özetle Nedir ?</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)','','inherit','closed','closed','','1062-revision-v1','','','2025-01-15 23:03:16','2025-01-15 20:03:16','',1062,'https://www.davavergi.com/?p=1457',0,'revision','',0),
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(1053,1,'2023-06-02 12:43:48','2023-06-02 09:43:48','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Bu durumda, dava konusu ödeme emri dayanagı ihbarnamelerin tebliginin usulsüz bir sekilde gerçeklesmesi nedeniyle alacagın hukuken kesinlestiginden söz edilemeyeceginden, diger taraftan ödeme emri içerigi vergi ve cezaların 2015 ve 2016 yılına iliskin oldugu ve ihbarnamelerin usulsüz tebligi nedeniyle 5 yıllık tarh zamanasamına ugradıgı anlasıldıgından dava konusu ödeme emrinde hukuka uygunluk bulunmamaktadır.”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle; davanın KABULÜNE dava konusu ödeme emrinin iptaline,.. KARAR VERİLDİ. (ISTANBUL 6. VERGI MAHKEMESINİN&nbsp;31/01/2023 günlü kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":1059,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/06/ihbarname-2-662x1024.jpg\" alt=\"\" class=\"wp-image-1059\"/></figure>\n<!-- /wp:image --></figure>\n<!-- /wp:gallery -->','İHBARNAMENİN TEBLİĞİNDEKİ USULSÜZLÜKLER ÖDEME EMRİNİN İPTALİNİ GEREKTİRİR','','publish','closed','open','','ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir','','','2023-06-02 12:48:41','2023-06-02 09:48:41','',0,'https://www.davavergi.com/?p=1053',0,'post','',0),
(1054,1,'2023-06-02 12:41:48','2023-06-02 09:41:48','IHBARNAME','IHBARNAME','IHBARNAME','inherit','closed','closed','','ihbarname-3','','','2025-01-09 14:17:31','2025-01-09 11:17:31','',1053,'https://www.davavergi.com/wp-content/uploads/2023/06/IHBARNAME.jpg',0,'attachment','image/jpeg',0),
(1057,1,'2023-06-02 12:46:23','2023-06-02 09:46:23','ihbarname','ihbarname','ihbarname','inherit','closed','closed','','ihbarname-4','','','2025-01-09 14:17:34','2025-01-09 11:17:34','',1053,'https://www.davavergi.com/wp-content/uploads/2023/06/ihbarname-1.jpg',0,'attachment','image/jpeg',0),
(1059,1,'2023-06-02 12:47:59','2023-06-02 09:47:59','ihbarname','ihbarname','ihbarname','inherit','closed','closed','','ihbarname-5','','','2025-01-09 14:17:38','2025-01-09 11:17:38','',1053,'https://www.davavergi.com/wp-content/uploads/2023/06/ihbarname-2.jpg',0,'attachment','image/jpeg',0),
(1063,1,'2023-08-09 16:35:04','2023-08-09 13:35:04','<!-- wp:paragraph -->\n<p><strong>GİRİŞ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":1064,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/08/VUK-160A.jpeg\" alt=\"\" class=\"wp-image-1064\"/></figure>\n<!-- /wp:image --></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:paragraph -->\n<p><strong>         </strong>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi avukatlarının son zamanlarda en çok uğraştığı konulardan biridir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h2>Vergi Yoklamalarında Bulunamama Sorunu</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>YOKLAMADA UYULACAK ESASLAR</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1.Vergi dairesi müdürleri;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2.Yoklama memurları;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>RESEN TERK İŞLEMİNİN BİLDİRİMİ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda,&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>VUK 160/A DÜZENLEMESİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ İDARESİNİN HER TÜRLÜ İŞLEM VE EYLEMLERİNE KARŞI İDARİ YARGI YOLU AÇIKTIR</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ YARGISININ KONUYA BAKIŞI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim,&nbsp;213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>SONUÇ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->','Vergi Mükellefiyetinin Resen Terkini İşlemi (VUK 160/A) Neden Terkin','','publish','closed','open','','vergi-dairesinde-mukellefiyetin-silinmesi','','','2024-11-29 18:44:39','2024-11-29 15:44:39','',0,'https://www.davavergi.com/?p=1063',0,'post','',0),
(1064,1,'2023-08-09 16:32:31','2023-08-09 13:32:31','VUK 160A','VUK 160A','VUK 160A','inherit','closed','closed','','vuk-160a','','','2025-01-09 14:17:42','2025-01-09 11:17:42','',1063,'https://www.davavergi.com/wp-content/uploads/2023/08/VUK-160A.jpeg',0,'attachment','image/jpeg',0),
(1075,1,'2023-11-18 14:55:37','2023-11-18 11:55:37','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5520 sayılı Kurumlar Vergisi Kanununun 32/A maddesine göre, kurumlar vergisi mükellefleri, yatırım teşvik belgesine bağlanan yatırımlarından, yatırımın kısmen veya tamamen işletilmesine başlanılan hesap döneminden itibaren elde ettikleri kazançları dolayısıyla indirimli kurumlar vergisi uygulamasından yararlanabilmektedirler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1076,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/11/1-1-1024x1024.png\" alt=\"\" class=\"wp-image-1076\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>İndirimli vergi oranı uygulamasından gelir vergisi mükellefleri de yararlanabilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>15/06/2012 tarih ve&nbsp;<a>2012/3305 sayılı&nbsp;</a>“Yatırımlarda Devlet Yardımları Hakkında Karar”a göre, bölgesel ve büyük ölçekli yatırımlara, Kararda belirtilen indirimli kurumlar vergisi oranları uygulanmaktadır.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2012/3305 sayılı Karar’a göre; kurumlar vergisi beyannamesi üzerinden indirilebilen kurumlar vergisi veya gelir vergisi tutarı, yatırıma katkı tutarına ulaşıncaya kadar indirimli vergi uygulamasına devam edilmektedir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi indirimi uygulaması esas itibarıyla yatırımdan elde edilen kazançlara uygulanmakla birlikte, uygulamaya ilişkin yayımlanan “Yatırımlarda Devlet Yardımları Hakkında Karar”lar uyarınca yatırım döneminde diğer faaliyetlerden elde edilen kazançlarında indirimli vergi uygulamasından yararlanması mümkün hale gelmiştir. Bu çerçevede, mükellefler yatırım teşvik belgesi kapsamındaki yatırımlarından elde ettikleri kazançlarının yanı sıra toplam yatırıma katkı tutarının %80’lik kısmına ilişkin olarak yatırım döneminde diğer faaliyetlerinden elde ettikleri kazançlarına da indirimli kurumlar vergisi uygulayabileceklerdir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1. İndirimli kurumlar vergisi nedir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2. Yatırıma katkı tutarı nedir? Nasıl hesaplanır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Vergi indirim oranı nedir? Nasıl hesaplanır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. İndirimli kurumlar vergisi uygulamasından kimler yararlanabilir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. İndirimli kurumlar vergisi uygulamasında yatırım teşvik belgesi şart mıdır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>6.&nbsp;<a>İndirimli kurumlar vergisi uygulaması</a>nın esasları nelerdir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>7. Ne tür harcamalar, indirimli kurumlar vergisi uygulamasından yararlanacaktır? Kapsama girmeyen harcamalar nelerdir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>8. İndirimli kurumlar vergisi uygulamasının başlama dönemi hangisidir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>9. İndirimli kurumlar vergisi uygulamasında kazancın tespiti nasıl yapılır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>10. Yatırım döneminde diğer faaliyetlerden elde edilen kazançlarda indirimli kurumlar vergisi uygulaması nasıl yapılmaktadır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>11. Diğer faaliyetlerden elde edilen kazançlarda indirime esas yatırım dönemi nasıl tespit edilir? Yatırımın tamamlandığı dönemin tespiti neden önemlidir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>12. İndirimli vergi uygulamasında yatırımlarda öncelik sırası var mıdır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>13. Kurumlar vergisi matrahının birden fazla yatırım teşvik belgesi kapsamında elde edilen kazançtan düşük olması durumunda indirim nasıl yapılır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>14. Komple yeni yatırımlarda veya tevsi yatırımlardan doğan kazançlarda indirimli kurumlar vergisi oranı uygulaması nasıl yapılmaktadır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>15. Şartlara uyulmaması halinde vergi zıyaı kesilir mi? Hangi durumlarda cezalı tarhiyat riski vardır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>16. Teşvik belgeli yatırımların devir edilebilir mi?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><a>17. Yatırıma katkı tutarında endeksleme uygulaması nasıl yapılmaktadır?</a></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>18. Bölgelere göre yatırıma katkı oranı ve vergi indirim oranı kaçtır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>19. Alt bölge desteğinden yararlanacak yatırımlar hangileridir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>20. Alt bölge desteğinden yararlanabilecek ilçeler hangileridir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>21. 1/1/2017 ile 31/12/2022 tarihleri arasında gerçekleştirilecek yatırım harcamaları indirimli kurumlar vergisi teşviğinden nasıl yaralanmaktadır?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>22. 31/12/2022 tarihine kadar bitirilecek teşvik belgeli bazı turizm yatırımlarında uygulama nasıl yapılmaktadır?&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Mükellefhaber yayın ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>İNDİRİMLİ KURUMLAR VERGİSİ UYGULAMASI VE DİKKAT EDİLMESİ GEREKEN ÖZELLİKLİ DURUMLAR NELERDİR?</h2>\n<!-- /wp:heading -->','İNDİRİMLİ KURUMLAR VERGİSİ UYGULAMASI VE DİKKAT EDİLMESİ GEREKEN ÖZELLİKLİ DURUMLAR NELERDİR?','','publish','closed','open','','indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir','','','2023-11-18 15:04:01','2023-11-18 12:04:01','',0,'https://www.davavergi.com/?p=1075',0,'post','',0),
(1070,1,'2023-09-04 14:44:16','2023-09-04 11:44:16','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Bu durumda; davacı sirket hakkında bir takım olumsuzluklar tespit edilmis olsa da; davacı sirketin is yeri adresinde yapılan 01/06/2023 tarihli yoklamada faaliyetine devam etmesi, bu adres dısında ayrıca depo olarak kullanılan basya bir isyerinin de bulunması, merkez isyeri ve depo isyerinde ticari emtia bulunması, muhtasar beyannamelerinde 6 çalısanın olması, 12/04/2023 kayıt numaralı dilekçeyle 7440 Sayılı Kanuna istinaden tecil talebinde bulunması ve 48 taksit olarak yapılandırma dosyasının olusturulması gibi hususlar birlikte degerlendirildiginde; davacı sirketin gerçek bir faaliyeti olmaksızın komisyon karsılıgı sahte belge düzenleme riskinin oldugu somut olarak ortaya konulmadıgından, lehe tespitler dikkate alınmaksızın, yalnızca olumsuz tespitler gözönünde bulundurularak eksik incelemeye dayalı tesis edilen dava konusu mükellefiyetin re\'sen terkini isleminde hukuka uyarlık bulunmadıgı sonucuna varılmıstır.” ( Sakarya Vergi Mahkemesi’nin 16/08/2023 günlü YD Kabul kararı.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1071,\"width\":604,\"height\":957,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large is-resized\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/09/160-A-646x1024.jpg\" alt=\"\" class=\"wp-image-1071\" width=\"604\" height=\"957\"/></figure>\n<!-- /wp:image -->','SAHTE BELGE DÜZENLEME RİSKİ SOMUT OLARAK TESPİT EDİLMEDEN VERGİ USUL KANUNU\'NUN 160/A MADDESİNE İSTİNADEN MÜKELLEFİYETİN RE\'SEN TERKİN İŞLEMİ HUKUKA AYKIRIDIR','','publish','closed','open','','sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir','','','2023-09-04 14:52:29','2023-09-04 11:52:29','',0,'https://www.davavergi.com/?p=1070',0,'post','',0),
(1071,1,'2023-09-04 14:42:54','2023-09-04 11:42:54','160-A','160-A','160-A','inherit','closed','closed','','160-a','','','2025-01-09 14:17:48','2025-01-09 11:17:48','',1070,'https://www.davavergi.com/wp-content/uploads/2023/09/160-A.jpg',0,'attachment','image/jpeg',0),
(1076,1,'2023-11-18 14:53:42','2023-11-18 11:53:42','1-1','1-1','1-1','inherit','closed','closed','','1-1','','','2025-01-09 14:17:53','2025-01-09 11:17:53','',1075,'https://www.davavergi.com/wp-content/uploads/2023/11/1-1.png',0,'attachment','image/png',0),
(1078,1,'2023-11-18 14:57:15','2023-11-18 11:57:15','indirimli kurumlar vergisi','indirimli kurumlar vergisi','indirimli kurumlar vergisi','inherit','closed','closed','','indirimli-kurumlar-vergisi','','','2025-01-09 14:17:55','2025-01-09 11:17:55','',1075,'https://www.davavergi.com/wp-content/uploads/2023/11/indirimli-kurumlar-vergisi.html',0,'attachment','text/html',0),
(1083,1,'2023-12-02 13:37:05','2023-12-02 10:37:05','<!-- wp:paragraph -->\n<p><strong>VERGİ USUL KANUNUNA MUHALEFET SUÇLARINDA CEZA İNDİRİMİNDEN YARARLANMAK İÇİN ÖNGÖRÜLEN VERGİ MAHKEMESİNE DAVA AÇMAMA ŞARTI ANAYASA MAHKEMESİNCE NEDEN İPTAL EDİLDİ?</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Adalet ekmek gibi su gibi…</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>GİRİŞ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bilindiği üzere sahte fatura düzenlemek ya da bilerek kullanmak cezalı tarhiyata sebep olduğu gibi ayrıca Ceza Kanunu anlamında hürriyeti bağlayıcı cezayı da gerektirmektedir. Haklarında yapılan vergi incelemesi sonucunda mükellefler tarh edilen vergi ve cezalara karşı vergi mahkemesinin nezdinde itiraz yoluna gidebilmektedir. Bunun yanında bu fiilleri işlediği iddia edilen kişiler hakkında vergi müfettişleri tarafından savcılıklara suç duyurusunda bulunulması üzerine Asliye Ceza mahkemelerinde dava açılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ YARIGISI VE ASLİYE CEZA MAHKEMELERİNİN BAKIŞ FARKLILIĞI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sahte faturadan kaynaklı yargılamalarda vergi mahkemeleriyle Asliye Ceza mahkemeleri arasında zıt yönlü kararlar alınabiliyordu vergi mahkemesinde cezalı tarhiyatın iptaline karar verilmesine rağmen Asliye Ceza Mahkemesi mükellefler hakkında ceza takdir ettiği dosyalar veya tersi durumlar her zaman olagelmiştir. Kanun koyucu bu durumun önüne geçebilmek için kamu zararının giderilip giderilmemesini Asliye Ceza mahkemelerinin araştırması yönünde bir düzenleme yaptı.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Usul Kanununun 359 maddesinde 7394 sayılı Kanun ile birçok değişiklik yapıldı. Bu değişiklikler ile örneğin birden fazla yıl için ayrı ayrı ceza verilmesi önlendi, kamu zararının giderilip giderilmemesi ceza takdirinde değerlendirme unsuru olarak dikkate alındı, ayrıca etkin pişmanlığa ilişkin düzenlemeler yapıldı.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yapılan yasal düzenlemeyle</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Bu maddede yazılı fiillerle verginin ziyaa uğratıldığının tespit edilmesine bağlı olarak tarh edilen verginin, gecikme faizi ve gecikme zammının tamamı ile kesilen cezaların yarısı ve buna isabet eden gecikme zammının; soruşturma evresinde ödenmesi halinde verilecek ceza yarı oranında, kovuşturma evresinde hüküm verilinceye kadar ödenmesi halinde ise verilecek ceza üçte bir oranında indirilir.” Hükmü getirildi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Ancak bu ceza indiriminden yararlanabilmek için şöyle bir şart konuldu:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>“Yukarıdaki fıkralarda belirtilen ceza indiriminden faydalanabilmek için vergi mahkemesinde dava açılmaması, açılmışsa feragat edilmesi, kanun yollarına başvurulmaması veya başvurulmuşsa vazgeçilmesi şarttır.”</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İşte Anayasa Mahkemesi bu fıkrayı 13/9/2023 tarihli ve E.: 2022/81, K.: 2023/153 sayılı Kararı ile iptal etmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ANAYASA MAHKEMESİ İPTAL KARARININ GEREKÇESİ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Anayasa Mahkemesi iptal kararında özetle, etkin pişmanlık hükümlerinden yararlanmak için ödenen vergi ve cezaların dava konusu yapılmaması koşulunun suçun sanık tarafından işlenmediğinin sabit olması nedeniyle sanık hakkında beraat kararı verilmesi durumunda sanığa haksız yere büyük külfetler yükleyeceği dolayısıyla ödenmemesi gereken vergilerin yersiz yere ödeneceği ve bunların iade edilmesine yönelik bir hukuki mekanizma öngörülmediği ve kişiyle kamu idaresi arasında adil denge kurulmadığı gerekçelerine dayanmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>SONUÇ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bir haktan yararlanabilmek için yasal olarak öngörülen düzenlemelerden fedakarlık yapılması hukuk devletlerinde kabul edilebilir bir durum olmamalıdır. Somut olarak yaşanan birçok olayda, sahte fatura suçlamasıyla yargılanan sanıklar gerçekten suç konusu fiili işlememiş olsalar bile mevcut yargı sisteminde olası bir ceza ile karşılaşmamak için ceza indirimi imkanını kaçırmamak adına hatta kendisine dahi ait olmayan vergi borç ve cezaları yapılandırıp ödemek durumunda kalmışlardır. Özellikle vergi mahkemeleri ile asliye ceza mahkemelerinin sahte fatura davalarındaki bakış açısı yasal düzenlemeyle birlikte düşünüldüğünde bir takım eşitsizlik ve adaletsizliklere sebep olduğu kuşkusuzdur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bu çerçevede Anayasa Mahkemesinin iptal kararının çok yerinde olduğunu düşünüyoruz ve iptal kararına uygun bir düzenlemenin yasa koyucu tarafından yapılmasını bekliyoruz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sorularınız için: davavergi@gmail.com</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":1084,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2023/12/vuk-359-anayasa.jpeg\" alt=\"\" class=\"wp-image-1084\"/></figure>\n<!-- /wp:image --></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','VERGİ USUL KANUNUNA MUHALEFET SUÇLARINDA CEZA İNDİRİMİNDEN YARARLANMAK İÇİN ÖNGÖRÜLEN VERGİ MAHKEMESİNE DAVA AÇMAMA ŞARTI ANAYASA MAHKEMESİNCE NEDEN İPTAL EDİLDİ?','','publish','closed','open','','vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi','','','2023-12-02 13:37:18','2023-12-02 10:37:18','',0,'https://www.davavergi.com/?p=1083',0,'post','',0),
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(1095,1,'2024-01-31 23:44:53','2024-01-31 20:44:53','Vergi Mükellefiyetinin 213 Sayılı Vergi Usul Kanunu\'nun 160/A Maddesine İstinaden Re\'sen Terkin Edilmesi İşleminin Yürütmesinin hakkında bir çok karar bulunmaktadır. Bu makalemizde sizlerle 213 Sayılı Vergi Usul Kanunun 160 A maddesi uyarınca mükelleflerin işletmelerinin re\'sen terk işlemine karşı Vergi Mahkemelerince verilen Yürütmeyi Durdurma kararını sunmaktayız. \r\n\r\n2<strong>13 Sayılı Vergi Usul Kanunu 160 A Maddesi Nedir ?</strong>\r\n\r\n\r\n\r\nBu durumda, davalı idarece sahte belge düzenleme riski nedeniyle davacının mükellefiyet kaydı, 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesine istinaden re\'sen terk ettirilmiş ve teminat istenilmiş ise de; davacının adresinde yapılan yoklama anında faal olduğu, , muhtasar beyannamesinde asgari ücretli çalışan 7 kisi, diğer ücretli çalışan 2 kisi bulunduğu ve emtiası bulunduğu görülmüş olup, yukarıda bahsi geçen tespitlerin davacının sahte belge düzenlediği yönünde ciddi kuşkular doğuracak yönde tespitler olmadıgı, olayda, davacının 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesi uyarınca sahte belge düzenleme riskinin \"yüksek\" olan mükellefler kapsamına girmesi için yeterli tespit bulunmadığı görüldüğünden, davacının vergi mükellefiyetinin 213 sayılı Kanun\'un 160/A maddesi uyarınca terkinine dair idarece tesis edilen islemde hukuka uyarlık bulunmamıştır.\r\n\r\n(İstanbul 6. Vergi Mahkemesinin 17/01/2024 gün ve E:2023/2108 sayılı kararı.)\r\n\r\n','Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması','','publish','closed','open','','resen-terk-vuk-160a-yurutmenin-durdurulmasi','','','2025-01-16 19:20:40','2025-01-16 16:20:40','',0,'https://www.davavergi.com/?p=1095',0,'post','',0),
(1460,5,'2025-01-16 19:19:27','2025-01-16 16:19:27','\r\nVergi Mükellefiyetinin 213 Sayılı Vergi Usul Kanunu\'nun 160/A Maddesine İstinaden Re\'sen Terkin Edilmesi İşleminin Yürütmesinin hakkında bir çok karar bulunmaktadır. Bu makalemizde sizlerle 213 Sayılı Vergi Usul Kanunun 160 A maddesi uyarınca mükelleflerin işletmelerinin re\'sen terk işlemine karşı Vergi Mahkemelerince verilen Yürütmeyi Durdurma kararını sunmaktayız. \r\n\r\n13 Sayılı Vergi Usul Kanunu 160 A Maddesi Nedir ?\r\n\r\n\r\n\r\nBu durumda, davalı idarece sahte belge düzenleme riski nedeniyle davacının mükellefiyet kaydı, 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesine istinaden re\'sen terk ettirilmiş ve teminat istenilmiş ise de; davacının adresinde yapılan yoklama anında faal olduğu, , muhtasar beyannamesinde asgari ücretli çalışan 7 kisi, diğer ücretli çalışan 2 kisi bulunduğu ve emtiası bulunduğu görülmüş olup, yukarıda bahsi geçen tespitlerin davacının sahte belge düzenlediği yönünde ciddi kuşkular doğuracak yönde tespitler olmadıgı, olayda, davacının 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesi uyarınca sahte belge düzenleme riskinin \"yüksek\" olan mükellefler kapsamına girmesi için yeterli tespit bulunmadığı görüldüğünden, davacının vergi mükellefiyetinin 213 sayılı Kanun\'un 160/A maddesi uyarınca terkinine dair idarece tesis edilen islemde hukuka uyarlık bulunmamıştır.\r\n\r\n(İstanbul 6. Vergi Mahkemesinin 17/01/2024 gün ve E:2023/2108 sayılı kararı.)\r\n\r\n','Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması','','inherit','closed','closed','','1095-revision-v1','','','2025-01-16 19:19:27','2025-01-16 16:19:27','',1095,'https://www.davavergi.com/?p=1460',0,'revision','',0),
(1090,1,'2024-01-19 13:52:45','2024-01-19 10:52:45','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“…defter ve belgelerin ibraz edilmediğinden bahisle indirimlerin tamamının reddedildiği görülmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu itibarla, elektronik defterin Gelir İdaresi Başkanlığından temini sonrasında, beyanların defterle uyumlu olduğunun tespiti ve/veya sahte olduğu değerlendirmesine yer verilmeyen faturalar nedeniyle davacı şirketin katma değer vergisi indirim hakkından yararlanabileceği açık olduğundan defter ve belgelerin ibraz edilmediğinden bahisle katma değer vergisi indirimlerinin tümünün kabul edilmemesinde hukuka uyarlık bulunmamaktadır.”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sakarya Vergi Mahkemesinin 11/12/2023 gün ve E: 2023/176 K: 2023/626 sayılı kararı</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1093,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/01/ibraz-2-1006x1024.jpeg\" alt=\"\" class=\"wp-image-1093\"/></figure>\n<!-- /wp:image -->','ELEKTRONİK DEFTERLERİN İBRAZ EDİLMEDİĞİNDEN BAHİSLE KDV İNDİRİMLERİNİN REDDİNİN HUKUKA AYKIRI OLDUĞU HK','','publish','closed','open','','%ef%bf%bcelektronik-defterlerin-ibraz-edilmediginden-bahisle-kdv-indirimlerinin-reddinin-hukuka-aykiri-oldugu-hk','','','2024-01-19 13:57:54','2024-01-19 10:57:54','',0,'https://www.davavergi.com/?p=1090',0,'post','',0),
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(1106,1,'2024-02-28 15:49:09','2024-02-28 12:49:09','<!-- wp:paragraph -->\r\n<p>Uygulama da sıklıkla mükelleflere karşı 213 Sayılı Vergi Usul Kanunu 359. maddesi a bendi 2. fıkrası kapsamında Cumhuriyet Başsavcılıkları tarafınca iddianameler düzenlenmektedir. Özel kanun ile düzenlenen bu kanun hükmü doğrultusunda; \"Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibarıyla yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar hakkında on sekiz aydan üç yıla kadar hapis cezasına hükmolunur.\" şirket ortakları hakkında hapis cezası talebi ile Asliye Ceza Mahkemelerinde ceza davası açılmaktadır.  Ceza davası ile karşı karşıya kalan mükelleflerin hangi şartlarda açılan davalardan beraat alacaklarına ilişkin önemli bir yerel mahkeme kararını bu makalemizde sizlerle paylaşmaktayız.  Öncesinde sizlere 213 Sayılı Vergi Usul Kanunu 359.a-2 maddesinin ne olduğunu açıklayacağız.</p>\r\n<h2>Defter ve Belgelerle Diğer Kayıtların İbraz Mecburiyeti  Nedir ?</h2>\r\n<p>Mükelleflerin hangi defter ve belgeleri saklama zorunluluğu 213 Sayılı Vergi Usul Kanunu ile belirlenmiştir. 213 Sayılı Vergi Usul Kanunun 256. Maddesi ile mükelleflerin defter ve belge ibraz etme mecburiyeti bulunmaktadır.</p>\r\n<p><strong>213 Sayılı Vergi Usul Kanunu 256. Maddesinde</strong> ;</p>\r\n<p>\"Geçen maddelerde yazılı gerçek ve tüzel kişiler ile mükerrer 257 nci madde ile getirilen zorunluluklara tabi olanlar, muhafaza etmek zorunda oldukları her türlü defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Bu zorunluluk Maliye Bakanlığınca belirlenecek usule uygun olarak, tasdike ve 3568 sayılı Kanunun 8/A maddesi uyarınca düzenlenecek katma değer vergisi iadesine dayanak teşkil eden rapora konu hesap ve işlemlerin doğrulanması için gerekli kayıt ve belgelerle sınırlı olmak üzere, bu hesap ve işlemlere doğrudan ya da silsile yoluyla taraf olanlara, defter ve belglerinin tetkiki amacıyla yeminli mali müşavirler ve serbest muhasebeci mali müşavirler tarafından yapılan talepler için de geçerlidir. \" denmek suretiyle mükellefin yükümlülükleri kanunlaştırılmıştır..</p>\r\n<h2>Defter ve Belge İbraz Etmeme Suçu Nedir?</h2>\r\n<p>Vergi mükelleflerinin, ticari faaliyetleriyle ilgili olarak belirli defter ve belgeleri tutmak ve saklamakla yükümlüdür. Gerektiğinde  yetkili makamlara sunmakla yükümlüdür. Vergi Usul Kanunu’nun 253. ve 256. maddeleri, bu yükümlülüğün esaslarını belirler. Bu kapsamda, defter ve belge ibraz etmeme suçu, mükellefin;<br />- Vergi incelemesi sırasında talep edilen defter ve belgeleri süresinde ibraz etmemesi,<br />- Eksik ya da yanlış belge sunması,<br />- Belge ve defterleri saklamaması veya tahrif etmesi, durumlarında ortaya çıkar.</p>\r\n<h2>Defter ve Belge İbraz Etmeme Suçunun Cezası Nedir ?</h2>\r\n<p>Defter ve Belge İbraz Etmeme Suçunun Cezası 213 Sayılı Vergi Usul Kanunun 359. Maddesinde düzenlenmiştir. Anılan bu madde hükmünde sadece defter ve belge ibraz etmeme eylemi değil  aynı zamanda bilgi ve belgeleri saklama eylemlerinin de cezalandırılması öngörülmüştür. Yine aynı şekilde belgelerde yanıltıcı beyanlarda bulunması, mali kayıtlarda değişiklik yapılması da bu kanun hükmünde mükellefin hapis cezası talebi ile yargılanmasına sebebiyet vermektedir.</p>\r\n<p>İlgili kanun metinine göre;</p>\r\n<p><strong>213 Sayılı Vergi Usul Kanunun 359. Maddesinde:</strong></p>\r\n<p>a) Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan;</p>\r\n<p>1) Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenler,</p>\r\n<p>2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar, Hakkında on sekiz aydan beş yıla kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.</p>\r\n<p>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, üç yıldan sekiz yıla kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</p>\r\n<p>c) Bu Kanun hükümlerine göre ancak Maliye Bakanlığı ile anlaşması bulunan kişilerin basabileceği belgeleri, Bakanlık ile anlaşması olmadığı halde basanlar veya bilerek kullananlar iki yıldan sekiz yıla kadar hapis cezası ile cezalandırılır.</p>\r\n<h2>Defter ve Belgelerin İbraz Edilmemesi Suçuna İlişkin Asliye Ceza Mahkemesince Verilmiş Beraat Kararı:</h2>\r\n<p>DELİLLERİN DEĞERLENDİRİLMESİ SONUCU MAHKEMEMİZDE OLUŞAN VİCDANİ KANAAT: Her ne kadar sanık hakkında 2020 yılında 2015 yılına ait defter ve belgeleri ibraz etmediği iddiası ile; 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığın geçerli mazeret ileri sürdüğü yine iş yerinin faal olduğu incelemenin dairede yapılmasını gerektirir istisnai bir durumun tespit edilemediği. Sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca beraatine karar verilmiş ve aşağıdaki şekilde hüküm kurulmuştur.H Ü K Ü M : Gerekçesi Yukarıda İzah Edildiği Üzere;1-Her ne kadar sanık hakkında 2020 yılında 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca BERAATİNE, 2-Sanığın kendisini vekille temsil ettirdiği anlaşılmakla AAÜT gereği sanığa 4080,00 TL ücretin hazineden alınarak sanığa verilmesine,3-Yargılama giderlerinin kamu üzerinde bırakılmasına,Dair Sanık ve müdafinin yüzüne karşı, katılan kurum vekilinin yokluğunda, C.Savcısının mütalaasına uygun olarak verilen karara karşı, sanık yönünden tefhim tarihinden, katılan yönünden tebliğ tarihinden itibaren 7 gün içerisinde mahkememize verilecek dilekçe ile ya da zabıt katibince tutanağa geçirilecek beyanla İstanbul Bölge Adliye Mahkemesi nezdinde İstinaf kanun yolu açık olmak üzere açık yargılama sonucu verilen karar açıkça okunup usulen anlatıldı. (İSTANBUL ANADOLU 39. ASLİYE CEZA MAHKEMESİ 2020/563 Esas KARARI)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1115,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\r\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\r\n<!-- /wp:gallery -->\r\n\r\n<!-- wp:image --><!-- /wp:image -->\r\n\r\n<!-- wp:image --><!-- /wp:image -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:heading -->\r\n<h2>Vergi Avukatı Neden Önemlidir?</h2>\r\n<p>Defter ve belge ibraz etmeme suçu, hem mali hem de hukuki sonuçlarıyla karmaşık bir süreçtir. Bu nedenle, uzman bir vergi avukatı, mükellefin savunma sürecinde kritik bir rol oynar. Mükelleflerin soruşturma aşamasında ve yargılama esnasında  yasal haklarını savunur. Usul hatalarının önüne geçer, Vergi incelemeleri sırasında iletişimi yönetir. Cezai soruşturma kapsamında ve yargılama esnasında özellikle hapis cezası riski bulunan durumlarda, hukuki sürecin uzman bir vergi avukatı tarafından yürütülmesi, daha olumlu sonuçlar alınmasına katkı sağlar.</p>\r\n<h2>Defter ve Belge İbraz Etmemenin Diğer Yasal Yaptırımları Nelerdir ?</h2>\r\n<ul>\r\n<li><strong>Vergi Ziyaı Cezası</strong><br />Vergi incelemesi sırasında belgelerin ibraz edilmemesi, vergi ziyaına neden olabilir. Bu durumda, mükellef hakkında vergi aslına ek olarak vergi ziyaı cezası uygulanır.</li>\r\n<li><strong>Ticari Faaliyetlerin Duraksaması</strong><br />Defter ve belgelerin eksikliği, ticari ilişkilerde güvensizlik yaratabilir. Bu durum, şirketin ticari itibarını zedeleyebilir ve alacaklılar nezdinde hukuki ihtilaflara yol açabilir.</li>\r\n</ul>\r\n<!-- /wp:heading -->','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','','publish','closed','open','','defter-ve-belgelerin-ibraz-edilmemesi-beraat','','','2025-01-15 22:27:31','2025-01-15 19:27:31','',0,'https://www.davavergi.com/?p=1106',0,'post','',0),
(1451,5,'2025-01-15 22:27:26','2025-01-15 19:27:26','<!-- wp:paragraph -->\n<p>DELİLLERİN DEĞERLENDİRİLMESİ SONUCU MAHKEMEMİZDE OLUŞAN VİCDANİ KANAAT: Her ne kadar sanık hakkında 2020 yılında 2015 yılına ait defter ve belgeleri ibraz etmediği iddiası ile; 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığın geçerli mazeret ileri sürdüğü yine iş yerinin faal olduğu incelemenin dairede yapılmasını gerektirir istisnai bir durumun tespit edilemediği. Sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca beraatine karar verilmiş ve aşağıdaki şekilde hüküm kurulmuştur.H Ü K Ü M : Gerekçesi Yukarıda İzah Edildiği Üzere;1-Her ne kadar sanık hakkında 2020 yılında 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca BERAATİNE, 2-Sanığın kendisini vekille temsil ettirdiği anlaşılmakla AAÜT gereği sanığa 4080,00 TL ücretin hazineden alınarak sanığa verilmesine,3-Yargılama giderlerinin kamu üzerinde bırakılmasına,Dair Sanık ve müdafinin yüzüne karşı, katılan kurum vekilinin yokluğunda, C.Savcısının mütalaasına uygun olarak verilen karara karşı, sanık yönünden tefhim tarihinden, katılan yönünden tebliğ tarihinden itibaren 7 gün içerisinde mahkememize verilecek dilekçe ile ya da zabıt katibince tutanağa geçirilecek beyanla İstanbul Bölge Adliye Mahkemesi nezdinde İstinaf kanun yolu açık olmak üzere açık yargılama sonucu verilen karar açıkça okunup usulen anlatıldı. (İSTANBUL ANADOLU 39. ASLİYE CEZA MAHKEMESİ 2020/563 Esas KARARI)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1115,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/02/VUK-359-DEFTER-1-677x1024.jpeg\" alt=\"\" class=\"wp-image-1115\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading -->\n<h2></h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p> </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2></h2>\n<!-- /wp:heading -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading -->\n<h2></h2>\n<!-- /wp:heading -->\n\n<!-- wp:heading -->\n<h2></h2>\n<!-- /wp:heading -->\n\n<!-- wp:heading -->\n<h2></h2>\n<!-- /wp:heading -->','DEFTER VE BELGELERİN İBRAZ EDİLMEME İDDİASI VUK 359/A-2 BERAAT KARARI.','','inherit','closed','closed','','1106-revision-v1','','','2025-01-15 22:27:26','2025-01-15 19:27:26','',1106,'https://www.davavergi.com/?p=1451',0,'revision','',0),
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(1115,1,'2024-02-28 15:55:52','2024-02-28 12:55:52','VUK-359-DEFTER-1','VUK-359-DEFTER-1','VUK-359-DEFTER-1','inherit','closed','closed','','vuk-359-defter-1','','','2025-01-09 14:19:10','2025-01-09 11:19:10','',1106,'https://www.davavergi.com/wp-content/uploads/2024/02/VUK-359-DEFTER-1.jpeg',0,'attachment','image/jpeg',0),
(1128,1,'2024-03-20 12:20:35','2024-03-20 09:20:35','<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava dosyasının incelenmesinden; davacı şirketin \"ortağının ortak olduğu şirket/işletme\" nedeniyle özel esaslara tabi mükellefler listesine alınması üzerine, bu işlemin iptali istemiyle bakılmakta olan davanın açıldığı anlaşılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bakılan davada; gerek davalı idarenin, gerekse bağlı bulunduğu hiyerarşik üst makamların, mükellefleri bu şekilde sınıflandırmasına olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa’da da buna izin veren bir hüküm yer almamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu şekilde yasal dayanağı olmadan yapılacak bir sınıflandırma, vergi barısını bozabileceği gibi, Anayasa’da güvence altına alınan temel kişi hak ve hürriyetlerine de aykırılık teşkil eder. Dolayısıyla, yasal dayanağı olmadan, hukuka aykırı bir biçimde idarenin kendi içerisinde oluşturduğu bir sınıflandırma ile davacının, hakkında olumsuzluk tespit edilen mükellefler listesi olarak adlandırılan listede yer alması mümkün bulunmadığından, özel esaslara tabi mükellefler listesine alınmasına ilişkin işlemde hukuka uyarlık bulunmamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, açıkça hukuka aykırı olan özel esaslara tabi mükellefler listesine dahil edilme işleminin uygulanması, davacının ticari ve ekonomik konumunu olumsuz etkileyebileceğinden, telafisi güç veya imkansız zararlar da doğurabileceği sonucuna varılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle; yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu işlemin; uygulanması halinde telafisi güç  zararlar doğabileceğinden, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesi uyarınca teminat alınmaksızın dava sonuna kadar yürütülmesinin durdurulmasına, tebligatın tamamlanmasına, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesinin 7. fıkrası hükmü uyarınca kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde İstanbul Bölge İdare Mahkemesi\'ne itiraz yolu açık olmak üzere 19/02/2024 tarihinde oybirliğiyle karar verildi. (İstanbul 11. Vergi Mahkemesinin 19/02/2024 tarihli YD KABUL kararı.)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1129,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1129\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR-829x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Şirket Ortağının Özel Esaslara Alınmasına İlişkin Yürütmesinin Durdurulması Kararı','','publish','closed','open','','sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025','','','2025-01-13 17:29:43','2025-01-13 14:29:43','',0,'https://www.davavergi.com/?p=1128',0,'post','',0),
(1441,5,'2025-01-13 17:29:35','2025-01-13 14:29:35','<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Dava dosyasının incelenmesinden; davacı sirketin \"ortagının ortak oldugu sirket/isletme\" nedeniyle özel esaslara tabi mükellefler listesine alınması üzerine, bu islemin iptali istemiyle bakılmakta olan davanın açıldıgı anlasılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bakılan davada; gerek davalı idarenin, gerekse baglı bulundugu hiyerarsik üst makamların, mükellefleri bu sekilde sınıflandırmasına olanak saglayan hiçbir yasal düzenleme bulunmadıgı gibi, Anayasa’da da buna izin veren bir hüküm yer almamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu sekilde yasal dayanagı olmadan yapılacak bir sınıflandırma, vergi barısını bozabilecegi gibi, Anayasa’da güvence altına alınan temel kisi hak ve hürriyetlerine de aykırılık teskil eder. Dolayısıyla, yasal dayanagı olmadan, hukuka aykırı bir biçimde idarenin kendi içerisinde olusturdugu bir sınıflandırma ile davacının, hakkında olumsuzluk tespit edilen mükellefler listesi olarak adlandırılan listede yer alması mümkün bulunmadıgından, özel esaslara tabi mükellefler listesine alınmasına ilişkin islemde hukuka uyarlık bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Öte yandan, açıkça hukuka aykırı olan özel esaslara tabi mükellefler listesine dahil edilme isleminin uygulanması, davacının ticari ve ekonomik konumunu olumsuz etkileyebileceginden, telafisi güç veya imkansız zararlar da dogurabilecegi sonucuna varılmıstır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle; yürütmenin durdurulması isteminin kabulüne, hukuka aykırılıgı açık olan dava konusu islemin; uygulanması halinde telafisi güç&nbsp;&nbsp;zararlar dogabileceginden, 2577 sayılı Idari Yargılama Us.lü Kanunu\'nun 27. maddesi uyarınca teminat alınmaksızın dava sonuna kadar yürütülmesinin durdurulmasına, tebligatın tamamlanmasına, 2577 sayılı Idari Yargılama Usulü Kanunu\'nun 27. maddesinin 7. fıkrası hükmü uyarınca kararın tebligini izleyen günden itibaren yedi (7) gün içerisinde Istanbul Bölge Idare Mahkemesi\'ne itiraz yolu açık olmak üzere 19/02/2024 tarihinde oybirligiyle karar verildi. (İstanbul 11. Vergi Mahkemesinin 19/02/2024 tarihli YD KABUL kararı.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1129,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR-829x1024.jpeg\" alt=\"\" class=\"wp-image-1129\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','DAVACI ŞİRKETİN ORTAĞININ ORTAK OLDUĞU İŞLETME NEDENİYLE ÖZEL ESASLARA ALINMASINA İLİŞKİN İŞLEMİN YÜRÜTMESİNİN DURDURULMASI KARARI','','inherit','closed','closed','','1128-revision-v1','','','2025-01-13 17:29:35','2025-01-13 14:29:35','',1128,'https://www.davavergi.com/?p=1441',0,'revision','',0),
(1125,1,'2024-03-04 09:03:03','2024-03-04 06:03:03','<!-- wp:paragraph -->\r\n<p>Bizlere en çok gelen sorulardan birisi Limited  Şirketin vergi borçlarından dolayı şirket ortaklarının sorumluluğudur. Uygulamada sıklıkla şirketlerin vergi borçlarından dolayı şirket ortaklarının banka hesaplarına Vergi Dairelerince haciz işlemi tesis edilmektedir. Ortakların şirketin vergi borçlarından doğan sorumlulukları kanun ile sınırlanmıştır. Şirket ortaklarının, ortağı oldukları şirketin vergi borçlarının zamanaşımına uğraması nedeniyle bu borçlara ilişkin sorumluluğu ortadan kalmaktadır. Vergi dairelerinin haksız ve mesnetsiz bu işlemleri Mahkeme kararı ile iptal edilebilmektedir. Makalemizin devamında sizlere sunduğumuz mahkeme ilamı ile birlikte şirketin zamanaşımına uğramış vergi borçlarından dolayı şirket ortaklarından tahsil edilemeyeceğine ilişkin karar bulunmaktadır.</p>\r\n<h2>Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilemeyeceğine İlişkin Mahkeme İlamı;</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava dosyasının incelenmesinden; asıl borçlu …. Tarım Ürünleri Kimyevi Gıda Temizlik Ham Maddeleri Sanayi Ticaret İthalat ve İhracat Limited Şirketine ait bir kısım amme alacağının şirketten tahsil edilememesi üzerine, ilgili dönemlerde şirket ortağı olduğu tespit edilen davacının banka hesaplarına 2023/2750 bildiri numarası ile haciz uygulandığı anlaşılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Hacze konu alacakların tahsilat süreci incelendiğinde ise; 1997 yılına ilişkin söz konusu alacakların vadesinin 31.01.2002 tarihi olduğu, ancak vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsili gereken söz konusu alacaklarla ilgili olarak bu süre içinde zamanaşımını kesen bir halin tespit edilemediği görülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu durumda, hacze konu alacakların vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsil edilmediği ve bu süre içinde zamanaşımını kesen bir hale de rastlanılmadığı gözetildiğinde, tahsil zamanaşımına uğradığı anlaşılan söz konusu alacaklar için uygulanan haciz işleminde hukuka uyarlık görülmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, dava konusu işlemin yürürlüğünün devam etmesi halinde davalı idarece tahsil işlemlerine devam edileceği dikkate alındığında, davacı açısından telafisi güç zararlar doğabileceği açık olduğundan yürütmenin durdurulmasının Sartlarının oluştuğu sonucuna varılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle, yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu haciz işleminin, uygulanması halinde telafisi güç zararlar doğabileceğinden 2577 sayılı Kanun\'un 27. maddesi uyarınca teminat alınmaksızın yürütülmesinin durdurulmasına, kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde Gaziantep Bölge İdare Mahkemesi nezdinde itiraz yolu açık olmak üzere, 21/02/2024 tarihinde oybirliğiyle karar verildi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>(Gaziantep Vergi Mahkemesi’nin 21.2.2024 tarihli Yürütmeyi Durdurma Kabul Kararı)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1126,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1126\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ortak-723x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->','Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?','','publish','closed','open','','sirketin-vergi-borclarinin-zamanasimina-ugramasi-nedeniyle-bu-borclara-iliskin-sorumlulugu-ortadan-kalmaktadir','','','2025-01-13 17:53:15','2025-01-13 14:53:15','',0,'https://www.davavergi.com/?p=1125',0,'post','',0),
(1126,1,'2024-03-04 09:02:41','2024-03-04 06:02:41','ortak','ortak','ortak','inherit','closed','closed','','ortak-2','','','2025-01-09 14:19:14','2025-01-09 11:19:14','',1125,'https://www.davavergi.com/wp-content/uploads/2024/03/ortak.jpeg',0,'attachment','image/jpeg',0),
(1129,1,'2024-03-20 12:18:01','2024-03-20 09:18:01','ORTAK ÖZEL ESASLAR','ORTAK ÖZEL ESASLAR','ORTAK ÖZEL ESASLAR','inherit','closed','closed','','ortak-ozel-esaslar','','','2025-01-09 14:19:16','2025-01-09 11:19:16','',1128,'https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR.jpeg',0,'attachment','image/jpeg',0),
(1131,1,'2024-05-13 16:14:41','2024-05-13 13:14:41','<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“Dava dosyasının incelenmesinden, davacının ortagı oldugu H…. Enerji Sanayi Ticaret Limited Sirketi\'nden tahsil edilemeyen kamu alacagının tahsili amacıyla davacı adına sirket ortagı sıfatıyla düzenlenen 25/01/2019 tarih ve 2019/1, 2 ana takip numaralı ödeme emirlerinin davacıya teblig edilmesine karsın davacı tarafından söz konusu ödeme emirlerine karsı herhangi bir itirazda bulunulmadıgından bahisle davacı nezdinde kesinlestirildigi belirtilen ödeme emirleri içerigi kamu alacagının tahsili için davacının banka hesaplarına 23/08/2023 tarih ve 2023/6685 sayılı islem uyarınca tatbik edilen e-haciz isleminin iptali istemiyle isbu davanın açıldıgı anlasılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Olayda, dava konusu e-haciz isleminin uygulanabilmesi için öncelikle cebri takibin e-haciz işleminden önceki safhası olan ödeme emrinin usulüne uygun bir sekilde tebliginin gerçeklestirilmesinin gerektigi, dava konusu e-haciz isleminin dayanagı olan 25/01/2019 tarih ve 2019/1, 2 numaralı ödeme emirlerinin tebligine ilişkin teblig alındı belgesinin incelenmesinden, 29/06/2019 tarihinde söz konusu ödeme emirlerinin davacının ikametgah adresinde teblige çıkarıldıgı ve tebligatın üstüne muhatap tebligatı almaktan imtina ettiginden tebligatı gönderen merciden alabilecegini ihtiva eden haber kagıdının muhatabın kapısına yapıstırıldıgı serhi düsülerek tebligatın gönderen mercie iade edildigi ve bu sekilde tebligatın gerçeklestirildigi görülmekte ise de davacının kapsına yapıstırıldıgı belirtilen pusulanın dava dosyasına ibraz edilmemesi nedeniyle tebligatın usulüne uygun bir sekilde gerçeklestirildiginin davalı idarece ispatlanamadıgından hacze dayanak ödeme emirlerinin tebliginin usulüne uygun bir sekilde gerçeklestirilmedigi sonucuna ulasılmıstır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>Bu itibarla, dava konusu haciz isleminin dayanagı ödeme emirlerinin davacıya usulüne uygun bir sekilde teblig edilmemesi nedeniyle, baska bir ifadeyle amme alacagının davacı nezdinde kesinlestirilmemesi nedeniyle ödeme emrinden sonraki cebri takip safhası olan dava konusu e-haciz isleminde hukuka uyarlık bulunmamaktadır.</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image -->\r\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:image {\"id\":1132,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1132\" src=\"https://www.davavergi.com/wp-content/uploads/2024/05/E-HACIZ-741x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle; DAVANIN KABULÜNE, dava konusu haciz isleminin iptaline, asagıda dökümü yapılan ve davacı tarafından karsılanan 416,75-TL yargılama gideri ile Avukatlık Asgari Ücret Tarifesi uyarınca belirlenen 10.500,00-TL vekalet ücretinin davalı idare tarafından davacıya ödenmesine, artan posta ücretinin 6100 sayılı Hukuk Muhakemeleri Kanunu\'nun 333\'üncü maddesi uyarınca davacı tarafından talep edilmesi halinde derhal, talep edilmemesi halinde kararın kesinlesmesinden sonra Mahkememizce re\'sen davacıya iadesine, kararın teblig tarihini izleyen günden itibaren otuz (30) gün içerisinde Istanbul Bölge Idare Mahkemesi nezdinde istinaf yolu açık olmak üzere, 15/02/2024 tarihinde karar verildi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>(11. VERGI MAHKEMESINİN 15/02/2024 GÜN VE  ESAS NO : 2023/1428 KARAR NO : 2024/239 SAYILI KARARI)</strong></p>\r\n<!-- /wp:paragraph -->','Şirket Ortağının Hesaplarına Tatbik Edilen e-Haciz Hukuka Aykırıdır','','publish','closed','open','','oldugu','','','2025-01-13 04:13:13','2025-01-13 01:13:13','',0,'https://www.davavergi.com/?p=1131',0,'post','',0),
(1431,5,'2025-01-13 04:13:13','2025-01-13 01:13:13','<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“Dava dosyasının incelenmesinden, davacının ortagı oldugu H…. Enerji Sanayi Ticaret Limited Sirketi\'nden tahsil edilemeyen kamu alacagının tahsili amacıyla davacı adına sirket ortagı sıfatıyla düzenlenen 25/01/2019 tarih ve 2019/1, 2 ana takip numaralı ödeme emirlerinin davacıya teblig edilmesine karsın davacı tarafından söz konusu ödeme emirlerine karsı herhangi bir itirazda bulunulmadıgından bahisle davacı nezdinde kesinlestirildigi belirtilen ödeme emirleri içerigi kamu alacagının tahsili için davacının banka hesaplarına 23/08/2023 tarih ve 2023/6685 sayılı islem uyarınca tatbik edilen e-haciz isleminin iptali istemiyle isbu davanın açıldıgı anlasılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Olayda, dava konusu e-haciz isleminin uygulanabilmesi için öncelikle cebri takibin e-haciz işleminden önceki safhası olan ödeme emrinin usulüne uygun bir sekilde tebliginin gerçeklestirilmesinin gerektigi, dava konusu e-haciz isleminin dayanagı olan 25/01/2019 tarih ve 2019/1, 2 numaralı ödeme emirlerinin tebligine ilişkin teblig alındı belgesinin incelenmesinden, 29/06/2019 tarihinde söz konusu ödeme emirlerinin davacının ikametgah adresinde teblige çıkarıldıgı ve tebligatın üstüne muhatap tebligatı almaktan imtina ettiginden tebligatı gönderen merciden alabilecegini ihtiva eden haber kagıdının muhatabın kapısına yapıstırıldıgı serhi düsülerek tebligatın gönderen mercie iade edildigi ve bu sekilde tebligatın gerçeklestirildigi görülmekte ise de davacının kapsına yapıstırıldıgı belirtilen pusulanın dava dosyasına ibraz edilmemesi nedeniyle tebligatın usulüne uygun bir sekilde gerçeklestirildiginin davalı idarece ispatlanamadıgından hacze dayanak ödeme emirlerinin tebliginin usulüne uygun bir sekilde gerçeklestirilmedigi sonucuna ulasılmıstır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>Bu itibarla, dava konusu haciz isleminin dayanagı ödeme emirlerinin davacıya usulüne uygun bir sekilde teblig edilmemesi nedeniyle, baska bir ifadeyle amme alacagının davacı nezdinde kesinlestirilmemesi nedeniyle ödeme emrinden sonraki cebri takip safhası olan dava konusu e-haciz isleminde hukuka uyarlık bulunmamaktadır.</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image -->\r\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:image {\"id\":1132,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1132\" src=\"https://www.davavergi.com/wp-content/uploads/2024/05/E-HACIZ-741x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle; DAVANIN KABULÜNE, dava konusu haciz isleminin iptaline, asagıda dökümü yapılan ve davacı tarafından karsılanan 416,75-TL yargılama gideri ile Avukatlık Asgari Ücret Tarifesi uyarınca belirlenen 10.500,00-TL vekalet ücretinin davalı idare tarafından davacıya ödenmesine, artan posta ücretinin 6100 sayılı Hukuk Muhakemeleri Kanunu\'nun 333\'üncü maddesi uyarınca davacı tarafından talep edilmesi halinde derhal, talep edilmemesi halinde kararın kesinlesmesinden sonra Mahkememizce re\'sen davacıya iadesine, kararın teblig tarihini izleyen günden itibaren otuz (30) gün içerisinde Istanbul Bölge Idare Mahkemesi nezdinde istinaf yolu açık olmak üzere, 15/02/2024 tarihinde karar verildi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>(11. VERGI MAHKEMESINİN 15/02/2024 GÜN VE  ESAS NO : 2023/1428 KARAR NO : 2024/239 SAYILI KARARI)</strong></p>\r\n<!-- /wp:paragraph -->','Şirket Ortağının Hesaplarına Tatbik Edilen e-Haciz Hukuka Aykırıdır','','inherit','closed','closed','','1131-revision-v1','','','2025-01-13 04:13:13','2025-01-13 01:13:13','',1131,'https://www.davavergi.com/?p=1431',0,'revision','',0),
(1132,1,'2024-05-13 16:13:48','2024-05-13 13:13:48','E-HACIZ','E-HACIZ','E-HACIZ','inherit','closed','closed','','e-haciz-2','','','2025-01-09 14:19:20','2025-01-09 11:19:20','',1131,'https://www.davavergi.com/wp-content/uploads/2024/05/E-HACIZ.jpeg',0,'attachment','image/jpeg',0),
(1134,1,'2024-06-26 15:45:13','2024-06-26 12:45:13','<!-- wp:paragraph -->\r\n<p>ÖZET:MÜKELLEFİN VERGİ ARTIRIMI SONUCU ÖDEMESİ GEREKEN TAKSİTLERİ SÜRESİ İÇİNDE ÖDENMEMİŞ OLMASI NEDENİYLE MATRAH ARTIRIM HÜKÜMLERİNİ İHLAL ETTİĞİNDEN DE SÖZ EDİLEMEYECEĞİNDEN, DOLAYISIYLA DEĞİNİLEN YIL İŞLEMLERİNİN İNCELENMESİ SONUCU YAPILAN DAVA KONUSU TARHİYATTA HUKUKA UYGUNLUK BULUNMADIĞINA DAİR DANIŞTAY  DAVA DAİRESİ KARARI</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>D A N I Ş T A Y</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>ÜÇÜNCÜ DAİRE </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Esas No : 2022/188</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar No : 2022/2640</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TEMYİZ EDEN (DAVACI) : Müflis … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi İflas İdaresi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>(Eski Unvanı: … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VEKİLİ : Av. … </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARŞI TARAF (DAVALI) : … Vergi Dairesi Müdürlüğü/… </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VEKİLİ : Av. …</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İSTEMİN KONUSU : Danıştay Üçüncü Dairesinin bozma kararı uyarınca davayı yeniden inceleyen … Vergi Mahkemesinin … tarih ve E:… , K:… sayılı kararının temyizen incelenerek bozulması istenilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>YARGILAMA SÜRECİ :</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava konusu istem: Davacı adına, yasal defterlerini incelemeye ibraz etmediğinden bahisle hakkında düzenlenen vergi inceleme raporu uyarınca 2007 yılının Ocak ila Aralık dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlk Derece Mahkemesi kararının özeti: Davacının, matrah artırımında bulunduğu 6111 sayılı Kanun uyarınca ilgili dönem için adına tahakkuk eden vergileri ödenmediği sabit olduğundan anılan Kanun\'un matrah artırımı hükümlerinden yararlanamayacağı, 2007 yılına ilişkin defter ve belge isteme yazısının tebliğine rağmen kabul edilebilir mucbir sebep hali ileri sürülmeksizin ilgili dönem yasal defterler inceleme elemanına ibraz edilmediğinden, indirimlerin reddi suretiyle yapılan katma değer vergisi tarhiyatında hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TEMYİZ EDENİN İDDİALARI : 2007 ve 2008 yıllarına ilişkin yasal defterlerin ibraz edildiği inceleme elemanınca 2009 yılına ilişkin yasal defterin eksik olduğundan bahisle kabul edilmediği, dolayısıyla herhangi bir kusuru ve sorumlulukları olmadığı, 213 sayılı Kanun\'un 30. maddesi uyarınca yapılan vergilendirmenin; 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 20. maddesi uyarınca re\'sen araştırma yetkisi kullanılmak suretiyle hukuka uygun olup olmadığı Vergi Mahkemelerince ortaya konulabilecekken, bu husus göz ardı edilmek suretiyle hüküm kurulmasının hukuka uygun düşmediği, 6111 sayılı Kanun kapsamında matrah artırımında bulunulması nedeniyle aynı Kanun\'da yer alan düzenlemeler gereğince ilgili dönemler için inceleme ve tarhiyat yapılamayacağı ileri sürülerek kararın bozulması istenilmektedir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARŞI TARAFIN SAVUNMASI : Savunma verilmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>DANIŞTAY TETKİK HÂKİMİ … \'IN DÜŞÜNCESİ : Temyiz isteminin kabulü gerektiği düşünülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TÜRK MİLLETİ ADINA</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İNCELEME VE GEREKÇE: </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>MADDİ OLAY : </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına, 16/06/2012 tarihli yazı ile başlanılan vergi incelemesi sonucunda defter ve belgelerini incelemeye ibraz etmediğinden bahisle 2007 yılının Ocak ila Aralık dönemleri için re\'sen üç kat vergi ziyaı cezalı katma değer vergisi salındığı ve davacı tarafından aynı dönemler için 27/05/2011 tarihinde 6111 sayılı Kanun kapsamında katma değer vergisi yönünden matrah artırımında bulunulduğu anlaşılmıştır. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İLGİLİ MEVZUAT:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6111 sayılı Bazı Alacakların Yeniden Yapılandırılması İle Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu ve Diğer Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun\'un 7. maddesinin 1. fıkrasında, katma değer vergisi mükelleflerinin, her bir vergilendirme dönemine ilişkin olarak verdikleri (ihtirazi kayıtla verilenler dâhil) beyannamelerindeki hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2006 yılı için % 3, 2007 yılı için % 2,5, 2008 yılı için % 2 ve 2009 yılı için % 1,5 oranına göre belirlenecek katma değer vergisini, vergi artırımı olarak Kanunun yayımlandığı tarihi izleyen ikinci ayın sonuna kadar beyan etmeleri halinde, bu mükellefler nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, matrah ve vergi artırımına ilişkin ortak hükümler başlıklı 9. maddesinin 1. fıkrasının (a) bendinde, Kanunun 6., 7. ve 8. maddelerine göre hesaplanan veya artırılan gelir, kurumlar ve katma değer vergilerinin Kanunda belirtilen süre ve şekilde ödenmesinin şart olduğu, söz konusu vergilerin Kanunda belirtilen şekilde ödenmemesi halinde, 6183 sayılı Kanun\'un 51. maddesine göre belirlenen oranın bir kat fazlası oranında uygulanacak gecikme zammıyla birlikte takip ve tahsiline devam olunacağı, 19. maddesinde ise süresinde ödenmeyen veya eksik ödenen taksitlerin belirtilen şekilde ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi halinde matrah ve vergi artırımına ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlandırılamayacağı hükme bağlanmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Anılan Kanun\'a dayanılarak yayımlanan 1 Seri Numaralı Bazı Alacakların Yeniden Yapılandırılması Hakkında 6111 Sayılı Kanun Genel Tebliğin \"vı- Matrah Ve Vergi Artırımına İlişkin Hükümler\" başlığı altında düzenlenen \"f- Matrah Ve Vergi Artırımına İlişkin Ortak Hükümler\" alt başlığında, 1 numaralı Matrah ve Vergi Artırımı ile Matrah Beyanı Dolayısıyla Hesaplanan Vergilerin Ödenmesi ve 6 numaralı Diğer Hususlar Bölüm başlıklarında, matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği ve 19. maddenin 1. fıkrasının (a) bendinin uygulanmayacağına yönelik düzenlemeye yer verilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>HUKUKİ DEĞERLENDİRME: </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6111 sayılı Kanun\'un yukarıdaki düzenlemelerinde; katma değer vergisi yönünden vergi artırımında bulunulan yıllara ait vergilendirme dönemleri ile ilgili olarak inceleme ve tarhiyat yapılmaması, Kanunda belirlenen oran esas alınarak hesaplanan fark verginin, mükelleflerince beyan edilmesi ve mükelleflerinin bu vergiyi ödemeyi kabul etmeleri koşullarına bağlanarak; matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği açıkça belirtilmiştir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı tarafından, uyuşmazlık konusu vergi ve cezaların ilgili olduğu 2007 takvim yılı için katma değer vergisi yönünden vergi artırımına gidildiği hususunda taraflar arasında herhangi bir ihtilaf bulunmamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu nedenle, 2007 yılı işlemleri katma değer vergisi yönünden incelenemeyecek ve adına tarhiyat yapılamayacak olan davacının; vergi artırımı sonucu ödemesi gereken taksitleri süresi içinde ödenmemiş olması nedeniyle matrah artırım hükümlerini ihlal ettiğinden de söz edilemeyeceğinden, dolayısıyla değinilen yıl işlemlerinin incelenmesi sonucu yapılan dava konusu tarhiyatta hukuka uygunluk bulunmadığından, davayı yazılı gerekçeyle reddeden Vergi Mahkemesi kararının bozulması gerekmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARAR SONUCU:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1137,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1137\" src=\"https://www.davavergi.com/wp-content/uploads/2024/06/MATRAH-ARTIRIMI-1-650x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Temyiz isteminin kabulüne, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Temyize konu Vergi Dava Dairesi kararının BOZULMASINA, 01/06/2022 tarihinde oybirliğiyle kesin olarak karar verildi.</p>\r\n<!-- /wp:paragraph -->','Vergi Barışı, Matrah Arttırımı Danıştay Kararı','','publish','closed','open','','matrah-artirimi','','','2025-01-13 04:08:34','2025-01-13 01:08:34','',0,'https://www.davavergi.com/?p=1134',0,'post','',0),
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(1137,1,'2024-06-26 15:48:08','2024-06-26 12:48:08','MATRAH-ARTIRIMI-1','MATRAH-ARTIRIMI-1','MATRAH-ARTIRIMI-1','inherit','closed','closed','','matrah-artirimi-1-2','','','2025-01-09 14:19:40','2025-01-09 11:19:40','',1134,'https://www.davavergi.com/wp-content/uploads/2024/06/MATRAH-ARTIRIMI-1.jpeg',0,'attachment','image/jpeg',0),
(1142,1,'2024-08-23 15:54:47','2024-08-23 12:54:47','<!-- wp:paragraph -->\r\n<p>Bu yazımızda sizlerin en çok merak ettiği sorunun cevabı yer almaktadır. Son zamanlarda mükellefler, matrah artırımı yaptıkları dönemlere ilişkin vergi incelemesi ile karşı karşıya kalmaktadır. Halbuki sizlere bu yazıda sunacağımız Danıştay kararı ile birlikte matrah artırımı yapılan dönemlere ilişkin vergi incelemesi yapılıp yapılmayacağına ilişkin bilgiler yer almaktadır. Önemle belirtmek isteriz ki vergi incelemeleri her bir mükellef özelinde farklılık göstermektedir. Bu sebeple vergi davası açmadan önce mutlaka konusunda uzman bir vergi avukatından hukuki yardım almanız önemle tavsiye olunur.</p>\r\n<h2>Vergi İncelemesi Nedir ?</h2>\r\n<p>Vergi incelemesi, mükelleflerin kayıt ve belge düzenlerinin gerçek fiili durumla uyumunu incelemesindir. 213 Sayılı Vergi Usul Kanunu 134.maddesinde vergi incelemesi ; \"ödenmesi gereken vergilerin doğruluğunu araştırmak tespit etmek ve sağlamaktır\" şeklinde tanımlanmıştır.</p>\r\n<h2>Kimler Vergi İncelemesi Yapabilir?</h2>\r\n<p>Vergi incelemesinin kimler tarafından yapılacağı kanun ile sınırlandırılmıştır. 213 Sayılı Vergi Usul Kanunu 135. maddesinde incelemeye yetkili kişiler gösterilmektedir. Kanuna göre;</p>\r\n<p>Vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Ayrıca;</p>\r\n<p>Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir.</p>\r\n<p>Matrah arttırımı yapılan dönemlere ilişkin vergi incelemesi yapılamayacağına ilişkin  çok sayıda Danıştay kararları bulunmaktadır. Bu kararlardan bir taneside Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamıdır.</p>\r\n<h2>Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamı;</h2>\r\n<p>Özet: Matrah artırımından yararlanılan döneme ilişkin olarak sahte fatura kullanıldığından bahisle vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmadığı hakkında. (Danıştay 3. Dairesinin 09/06/2022 gün ve E:2021/3546  ,  K: 2022/2823 sayılı kararı.)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İSTEMİN KONUSU :</strong> ...Vergi Mahkemesinin ...tarih ve E:..., K:...sayılı kararına yöneltilen istinaf başvurusuna ilişkin ...Bölge İdare Mahkemesi .... Vergi Dava Dairesinin ...tarih ve E:..., K:...sayılı kararının temyizen incelenerek bozulması istenilmektedir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>YARGILAMA SÜRECİ :</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava konusu istem: Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle bu faturalara konu katma değer vergisi indirimlerinin reddi suretiyle yeniden oluşturulan beyan tablosu uyarınca 2013 yılının Haziran ila Eylül dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlk Derece Mahkemesi kararının özeti: Davacının faturalarını kayıtlarına aldığı ...Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketi hakkındaki tespitlerden düzenlediği faturaların gerçeği yansıtmadığı sonucuna varıldığından yapılan tarhiyatta hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bölge İdare Mahkemesi kararının özeti: İstinaf başvurusunun, usul ve hukuka uygun olduğu sonucuna varılan Vergi Mahkemesi kararının kaldırılmasını sağlayacak nitelikte görülmediği gerekçesiyle 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 45. maddesinin 3. fıkrası uyarınca reddine karar verilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>TEMYİZ EDENİN İDDİALARI :</strong> Razzi Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketinden yapılan alımların gerçek olduğu, vergi inceleme raporunda somut bir tespite yer verilmediği gibi ticari teamüllerin tamamen dışında değerlendirilen ve kapsamlı incelenmeksizin verilen kararların hukuka aykırı düştüğü ileri sürülerek kararın bozulması istenilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARŞI TARAFIN SAVUNMASI :</strong> Savunma verilmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>DANIŞTAY TETKİK HÂKİMİ ... DÜŞÜNCESİ :</strong> Temyiz isteminin kabulü ile Vergi Dava Dairesi kararının bozulması gerektiği düşünülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TÜRK MİLLETİ ADINA</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İNCELEME VE GEREKÇE: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>MADDİ OLAY : </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle 16/10/2018 tarih ve 25 numaralı rapora dayanılarak dava konusu tarhiyatın yapıldığı anlaşılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, öncesinde, davacının, 16/07/2018 tarihli matrah artırımı başvurusunun davalı idarece onaylanarak verginin tahakkuk ettirildiği ve sonrasında davalı idarece dosyaya sunulan 26/04/2019 tarihli servis notu yazısında da davacının matrah artırımının iptal edilmediği belirtilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İLGİLİ MEVZUAT:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>18/05/2018 tarihli Resmi Gazetede yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına ilişkin 7143 sayılı Kanun\'un 5. maddesinin 3. Fıkrasında, mükelleflerin, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, 9. fıkrasında ise, 213 sayılı Kanunun 359. maddesinin (b) fıkrasındaki “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenlerin, bu maddenin matrah arttırımına ilişkin hükümlerinden yararlanamayacakları hüküm altına alınmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>HUKUKİ DEĞERLENDİRME: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına yapılan tarhiyatın, 7143 sayılı Kanun\'un 5. maddesinin 9. fıkrasında belirtilen durumlardan kaynaklanmadığı ve matrah artırımının iptal edilmediği de dikkate alındığında, 7143 sayılı Kanun hükümlerinden yararlanarak uyuşmazlık konusu dönemler için katma değer vergisi matrah artırımında bulunan davacı adına, matrah artırımından yararlanılan dava konusu cezalı verginin ait olduğu vergilendirme dönemlerine yönelik olarak vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmamış olup yazılı gerekçeyle davayı reddeden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddi yolundaki kararın bozulması gerekmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARAR SONUCU:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Temyiz isteminin kabulüne, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Temyize konu Vergi Dava Dairesi kararının <strong>BOZULMASINA,</strong> 09/06/2022 tarihinde oy çokluğuyla kesin olarak karar verildi. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1143,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<p><img class=\"wp-image-1143\" src=\"https://www.davavergi.com/wp-content/uploads/2024/08/MATRAH-INCELEME-706x1024.jpeg\" alt=\"VERGİ İNCELEMESİ Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?\r\n\" width=\"706\" height=\"1024\" /></p>\r\n<h2 class=\"wp-block-image size-large\"> </h2>\r\n<!-- /wp:image -->','Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','','publish','closed','open','','matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi','','','2025-01-13 15:59:47','2025-01-13 12:59:47','',0,'https://www.davavergi.com/?p=1142',0,'post','',0),
(1149,1,'2024-11-07 18:15:48','2024-11-07 15:15:48','<!-- wp:heading -->\n<h2 class=\"wp-block-heading\" id=\"h-6183-sayili-yasanin-79-maddesi-ve-vergi-mahkemesi-karari\">6183 Sayılı Yasanın 79. Maddesi ve Vergi Mahkemesi Kararı</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Davacının sorumlu olduğu tutarı aşacak şekilde düzenlenen ödeme emri dayanak alınmak suretiyle tesis edilen davaya konu 10/11/2023 tarih ve 20231110....53128 sayılı e-haciz işleminde hukuka uyarlık bulunmadığı hakkındaki makale yazımız aşağıdadır. Vergi Danışmanlığı için bize ulaşabilirsiniz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h2>“I. MADDI OLAY</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Olayda Mahkememizin 28/11/2023 tarihli ara kararına istinaden davalı idare tarafından sunulan bilgi ve belgelerle dava dosyasının birlikte incelenmesi neticesinde; asıl borçlu ….ın vadesi geçmis toplam 10.150.905,02 TL tutarındaki vergi borçlarının tahsili amacıyla yapılan cebri takibat islemleri sırasında 2023/06 dönemi BS bildiriminde davacı sirkete 5.500.000,00 TL mal satısında bulundugunun anlasıldıgı, bu bildirime istinaden davacı sirkete 6183 sayılı Kanun\'un 79.maddesi geregince haciz bildirisi düzenlenerek 05/09/2023 tarihinde elektronik ortamda teblig edildigi, bu haciz bildirisi ile borçlu … yapılacak ödemelerin davalı idareye yapılmasının davacı sirketten istenildigi, davacı sirket tarafından 25/09/2023 tarihli dilekçe ile \"Isa Çakır\'a 31/08/2023 tarihi itibarıyla herhangi bir borcu bulunmadıgı\" seklinde beyanda bulunuldugu, ancak davalı idare tarafından haciz bildirisine itiraz süresi olan yasal süre olan 7 günlük süre içerisinde itiraz edilmediginden bahisle davacı sirket adına ödeme emrinin düzenlenerek teblig edildigi, is bu ödeme emrinin vergi borçlarına ve bu vergi borçlarına iliskin hesaplanan gecikme zammına isabet eden kısmının (9266 kod sayılı yargılama giderine iliskin kısım hariç) iptali istemiyle Mahkememizin E:2023/418 sayılı dosyasında açılan davada 15/01/2024 tarihinde \" Hukuka aykırılıgı açık olan ödeme emrinin dava konusu edilen vergi borçlarına ve bu vergi borçlarına iliskin hesaplanan gecikme zammına isabet eden kısmının (9266 kod sayılı yargılama giderine iliskin kısım hariç) uygulanması halinde telafisi güç veya imkansız zararlar dogabileceginden, 2577 sayılı Kanun\'un 27. maddesi uyarınca teminat alınmaksızın dava sonuna kadar yürütmesinin durdurulmasına\" seklinde karar verildigi, ödeme emrinin tebligini müteakip davalı idare tarafından davaya konu e-haciz islemini tesis ettiginden, bu e-haciz isleminin iptali istemiyle de bakılmakta olan davanın açıldıgı anlasılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h2>II. ILGILI HUKUK</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun\'un 62. maddesinde, borçlunun mal bildiriminde gösterilen veya tahsil dairesince tespit olunan borçlu veya üçüncü sahıslar elindeki menkul malları ile gayrimenkullerinden, alacak ve haklarından amme alacagına yetecek miktarının tahsil dairesince haczolunacagı, 79. maddesinde de, hamiline yazılı olmayan veya cirosu kabil senede dayanmayan alacaklar ile maas, ücret, kira vesaire gibi her türlü hakların ve fiilen tutanak düzenlemek suretiyle, haczi kabil olmayan üçüncü sahıslardaki menkul malların haczinin ise borçlu veya zilyed olan veyahut alacak ve hakları ödemesi gereken gerçek ve tüzel kisilere, kurumlara haciz keyfiyetinin tebligi suretiyle yapılacagı, haciz</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>bildirisi teblig edilen üçüncü sahsın borcu olmadıgı veya malın yedinde bulunmadıgı veya haczin tebliginden önce borcun ödendigi veya malın tüketildigi ya da kusuru olmaksızın telef oldugu veya alacak borçluya veya emrettigi yere verilmis oldugu gibi bir iddiada ise durumu, haciz bildirisinin kendisine tebliginden itibaren yedi gün içinde tahsil dairesine yazılı olarak bildirmek zorunda oldugu, üçüncü sahsın süresinde itiraz etmemesi halinde, mal elinde ve borç zimmetinde sayılacagı ve hakkında bu Kanun hükümleri tatbik olunacagı, 55. maddesinde ise, amme alacagını vadesinde ödemeyenlere, 7 gün içinde borçlarını ödemeleri veya mal bildiriminde bulunmaları lüzumunun bir \"ödeme emri\" ile teblig olunacağı hüküm altına alınmıstır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1250,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/e-haciz-sleminde-hukuka-uyarlik2-1024x354.png\" alt=\"Vergi hukuku anlaşmazlığını temsil eden görsel; bir avukat, adalet terazisi, yasal belgeler ve masa üzerinde bir mühürle birlikte e-haciz bildirimini inceleyen bir sahneyi içeriyor. Adalet, profesyonellik ve hukuki doğruluk vurgulanmıştır.\" class=\"wp-image-1250\"/></figure>\n<!-- /wp:image -->\n\n<!-- wp:html -->\n<h2>III. INCELEME VE GEREKÇE</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Yukarıda metni yazılı 79. madde, 6183 sayılı Kanunun kamu alacagının cebren tahsili ile ilgili Ikinci Kısmının menkul malların haciz ve satısı ile ilgili Ikinci Bölümünde düzenlenmistir. Madde, kamu borçlusunun üçüncü kisilerde bulunan menkul mal, hak ve alacakların haczi için cebren tahsil ve takip esaslarını düzenleyen Birinci Bölümde öngörülen haciz yönteminden farklı bir yöntem öngörmektedir. Bu yönteme göre; haciz, borçlu veya zilyed olan veyahut alacak ve hakları ödemesi gereken hakiki ve hükmü sahıslarla kurumlara haciz keyfiyetinin tebligi suretiyle yapılmaktadır. Ancak, bu tebligat, haczin hukuki sonuç dogurabilmesi; baska bir anlatımla, alacaklı tahsil dairesinin hacizden sonraki islemlere girişebilmesi için yeterli degildir. Bunun için, kendisine tebligat yapılan kisi ya da kurumun, tebligden itibaren \"yedi gün\" içinde borcu olmadıgını, malın yedinde bulunmadıgını, haczin tebliginden önce borcu ödemis veya mal tüketilmis ya da kusuru olmaksızın telef olmus veyahut alacaklının emrettigi yere verilmis oldugunu alacaklı tahsil dairesine bildirmemis olması gereklidir. Yani; kanun koyucu, kendisine haciz bildirimi teblig olunan kisi ya da kuruma, yedi gün içinde sözü edilen bildirimi yaparak takipten kurtulma olanagı tanımaktadır. Bu bildirim yapıldıgında ise alacaklı tahsil dairesinin, üçüncü kisi aleyhine kamu gücü kullanması mümkün olmaz. Bu durumda, üçüncü kiside kamu borçlusuna ait mal, hak ve alacak bulundugu inancında olan idarenin, bu kisiyi, Adli Yargı yerlerinde özel hukuk hükümlerine göre açacagı davalar ile takipten baska bir imkanı mevcut degildir. Buna karsılık, yedi gün içinde açıklanan biçimde bildirim yapılmamıs olursa, Kanuna göre, haciz bildiriminde yazılı mal veya borç kendisine bildirim yapılan üçüncü kisinin elinde veya zimmetinde sayılır ve hakkında 6183 sayılı Kanun hükümleri uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Olayda, dava konusu e-haciz islemine dayanak olan ödeme emrinin iptali istemiyle açılan davada, Mahkememizin 13/03/2024 tarih ve E:2023/418 K: 2024/84 sayılı kararı ile; davacının 6183 sayılı Kanun\'un 62. maddesinin 1. fıkrasında haciz için öngörülen kosul olusmadıgından, anılan Kanun\'un 79. maddesinin 2. fıkrası hükmüne dayanılarak davacının mal elinde, borç zimmetinde sayılmak suretiyle ve bu borcun davalı idarece 5.500.000,00 TL olarak tespit edilmesine ragmen, davacının sorumlu oldugu tutarı asacak sekilde düzenlenen ödeme emrinin dava konusu edilen vergi borçlarına ve bu vergi borçlarına iliskin hesaplanan gecikme zammına isabet eden kısmında (9266 kod sayılı yargılama giderine iliskin kısım hariç) hukuka uyarlık bulunmadıgına karar verilmis oldugundan, bu ödeme emri dayanak alınmak suretiyle tesis edilen davaya konu 10/11/2023 tarih ve 20231110....53128 sayılı e-haciz isleminin dava konusu edilen vergi borçlarına ve bu vergi borçlarına iliskin hesaplanan gecikme zammına isabet eden kısmında da (9266 kod sayılı yargılama giderine iliskin kısım hariç) hukuka uyarlık bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h2>IV. HÜKÜM</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Davanın KABULÜNE, Davacı adına tesis edilen E Haciz işleminin İPTALİNE”</li>\n<!-- /wp:list-item --></ol>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>(Eskisehir 1. Vergi Mahkemesi\'nin 25/03/2024 günlü kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','Vergi Dairesine Borçlu Mükellefin Üçüncü Kişilerden Alacaklarına Haciz Uygulaması','','publish','closed','open','','vergi-dairesi-haciz-6183-79','','','2024-12-05 20:31:03','2024-12-05 17:31:03','',0,'https://www.davavergi.com/?p=1149',0,'post','',0),
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(1193,1,'2024-11-25 14:46:45','0000-00-00 00:00:00','Thank you for reading this post, don\'t forget to subscribe!','Gönderilerin 1. paragrafından sonra bir mesaj görüntüleyin','','draft','closed','closed','','','','','2024-11-25 14:46:45','0000-00-00 00:00:00','',0,'https://www.davavergi.com/?post_type=wpcode&p=1193',0,'wpcode','',0),
(1166,1,'2024-11-18 20:37:39','2024-11-18 17:37:39','<!-- wp:html -->\r\n<figure class=\"wp-block-image\">\r\n<h1>Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı  Mı?</h1>\r\n<p>Bu yazımızda , son zamanlarda sizlerden sıklıkça gelen bir konuyu ele alacağız. Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?, Özel Esaslar Nelerdir ? Koda Alma Nedir? gibi soruların cevaplarını bu makale de sizler için açıklamaktayız.</p>\r\n<p>Vergi hukukunda özel esaslar, vergi alacaklarının korunması ve mükelleflerin yükümlülüklerini eksiksiz ve doğru bir şekilde yerine getirmelerini sağlamak amacıyla oluşturulan düzenlemelerdir. Bu uygulamalar, genel esaslardan farklılık göstererek, daha riskli veya özel durumlara yönelik kurallar içermektedir. Özel esasların ana hedefi, vergi kaybı ve kaçakçılığını önlemek, haksız kazançları durdurmak ve gereksiz vergi iadeleri için önlemler almaktır. Vergi danışmanlığımızın bir parçası olan bu konu hakkında biraz daha ayrıntılı bilgi sunalım.</p>\r\n<h2>Vergi Hukukunda Özel Esaslar Uygulaması Nedir?</h2>\r\n<h2>1. Özel Esasların Hukuki Temeli</h2>\r\n<p>Vergi hukukunda özel esaslar, esas olarak Katma Değer Vergisi Uygulama Genel Tebliği ile belirlenmiştir. Özellikle vergi kaybının önlenmesine yönelik hükümler (örneğin, sahte belge düzenlenmesi veya kullanılması gibi durumlar) özel esasların temelini oluşturmaktadır. Ayrıca, Maliye Bakanlığı’na riskli mükellefler için özel denetim ve inceleme prosedürleri uygulama yetkisi verilmiştir.</p>\r\n<p>Ancak hukuki yönetim ilkesinin bir sonucu olarak, yapılacak tebliğ düzenlemelerinin yasal temellerinin bulunması gereklidir. Özel esaslar uygulamasında böyle bir yasal temelden bahsetmek mümkün değildir. Bu sebeple, özel esaslar uygulamaları ile karşılaşan mükellefler, vergi mahkemelerinde açtıkları davalarla bu işlemleri iptal ettirmişlerdir.</p>\r\n<h2>2. Özel Esasların Kapsamı ve Uygulama Alanları</h2>\r\n<p>Özel esaslar, genel olarak şu alanlarda uygulanmaktadır:</p>\r\n<p>• Sahte veya İçeriği İtibarıyla Yanıltıcı Belge (SMİYB) Kullanımı:</p>\r\n<p>Sahte fatura düzenleyen veya kullanan mükellefler, özel esaslar çerçevesinde değerlendirilir. Bu mükelleflerin işlemleri incelemeye alınır ve iade talepleri durdurulur.</p>\r\n<p>• Vergi İadesi Süreçlerinde Riskli Mükellefler:</p>\r\n<p>Vergi iadesi taleplerinde, geçmişte usulsüzlük yapmış veya riskli olarak tanımlanan mükellefler için özel inceleme prosedürleri uygulanır. Bu durumda, mükelleflerden daha fazla belge istenebilir ve iadeler teminat karşılığında gerçekleştirilebilir.</p>\r\n<p>• Kayıt Dışı Ekonominin Önlenmesi:</p>\r\n<p>Kayıt dışı faaliyetlerde bulunduğu belirlenen mükellefler için özel denetim mekanizmaları devreye alınır. Örneğin, POS cihazı kullanma zorunluluğu veya yüksek cirolu işletmelerin elektronik denetim altına alınması gibi uygulamalar hayata geçirilir.</p>\r\n<p>• Vergi Barışı ve Uzlaşma Süreçlerinde Özel Kurallar:</p>\r\n<p>Bazı mükellefler, geçmiş dönemlerden kaynaklanan vergi anlaşmazlıklarını çözmek amacıyla yapılandırma yasaları çerçevesinde özel kurallara tabi olabilir.</p>\r\n<h2>3. Özel Esasların Uygulanmasında Yöntemler</h2>\r\n<p>• Risk Analizi:</p>\r\n<p>Vergi idaresi, risk analiz sistemleri ile riskli mükellefleri belirler. Bu sistemler, mükelleflerin işlem hacimleri, sektör dinamikleri ve geçmiş uyum performansları gibi kriterleri değerlendirir.</p>\r\n<p>• Vergi İncelemesi ve Tarhiyat:</p>\r\n<p>Özel esaslara tabi mükellefler genellikle detaylı vergi incelemesine alınır. İnceleme sonucunda hatalı işlem tespit edilirse, cezalı tarhiyat uygulanabilir.</p>\r\n<p>• Teminat ve Bloke Uygulamaları:</p>\r\n<p>Riskli mükelleflerin vergi borçlarını güvence altına almak için nakit veya taşınmaz teminatı istenebilir.</p>\r\n<h2>4. Özel Esasların Eleştirileri ve Hukuki Sorunlar</h2>\r\n<p>Özel esaslar, vergi kaybını ve kaçakçılığı önlemek için etkili bir araç olarak kabul edilir. Ancak uygulamada bazı eleştirilere yol açmaktadır:</p>\r\n<p>• <strong>Keyfiyet Riski:</strong></p>\r\n<p>Özel esasların uygulanmasında, idarenin takdir yetkisinin sınırlarının net olmaması, keyfi uygulamalara sebep olabilir.</p>\r\n<p>• <strong>Mükellef Haklarının Zedelenmesi:</strong></p>\r\n<p>Özel esaslara tabi tutulmak, mükellefler üzerinde ekonomik baskı yaratabilir ve masumiyet karinesine aykırı sonuçlar doğurabilir.</p>\r\n<p>• <strong>Eşitlik İlkesi:</strong></p>\r\n<p>Özel esasların her mükellefe eşit şekilde uygulanmaması, adalet ve eşitlik ilkesiyle çelişebilir.</p>\r\n<h2>5.Özel Esaslar Uygulaması Kaldırıldı Mı?</h2>\r\n<p>Özel esaslar uygulaması, 31.10.2024 tarihli Resmi Gazete’de yayımlanan 52 seri no.lu Genel Tebliğ ile kaldırılmıştır. Bu çerçevede, Katma Değer Vergisi (KDV) Genel Uygulama Tebliği’nin “Özel Esaslar” bölümü yürürlükten kaldırılmıştır. Özel Esaslar yerine, KDV iade taleplerinin doğrudan vergi inceleme raporlarına dayalı olarak değerlendirilmesine yönelik yeni esaslar getirilmiştir. Bu değişiklik, iade taleplerinde teminat zorunluluğu ve sahte belge düzenleme ya da kullanma durumlarında daha sıkı inceleme süreçlerini de beraberinde getirmiştir.</p>\r\n<p>Uygulamanın kaldırılmasıyla birlikte, vergi mükelleflerinin iade talepleri artık daha şeffaf ve standart bir süreçle değerlendirilecektir. Sahte veya yanıltıcı belge kullanımıyla ilgili tespitler daha detaylı bir incelemeye tabi tutulmaktadır. Ancak, iade sürecine dair ek yükümlülükler ve incelemeler mevcuttur. Mükelleflerin dikkat etmesi gereken yeni kurallar arasında yer almaktadır.</p>\r\n<h2>6. Özel Esaslar Uygulaması Gerçekten Kaldırıldı mı?</h2>\r\n<p>Hemen yanıtlayalım, şeklen evet kaldırıldı ama aslında kaldırılmadı(!) <strong>Nasıl mı? Açıklayalım:</strong></p>\r\n<p>52 seri numaralı Tebliğin 15. Maddesiyle Katma Değer Vergisi Uygulama Genel Tebliğinin; </p>\r\n<p><em>“a) (I/C-2.1.5.1.) bölümünün on üçüncü paragrafında geçen “(IV/E)” ifadeleri “(IV/A2)” olarak, “özel esaslara” ifadesi “KDV iadesinin vergi incelemesine” olarak, “özel esaslar uygulanmasına” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların uygulanmasına” olarak, aynı bölümün on dördüncü paragrafında geçen “genel esaslara” ifadesi “belirlenmiş diğer usul ve esaslara” olarak ve “özel esas” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların” olarak” değiştirilmiştir.</em></p>\r\n<p>Ayrıca, katma değer vergisi iade sistemine dair birçok düzenleme yapılmıştır.</p>\r\n<p>Özetle, özel esaslar uygulamasının ismi değiştirilmiştir. Önceki düzenlemelere benzer düzenlemelerle yeni tebliğde yeni bir isimle yer almıştır. Yeni düzenleme ile sadece “özel esaslar” ifadeleri kullanılmamıştır. Uygulamada sorun yaşamamak için konusunda uzman vergi avukatı ile iletişim halinde olmanız sizlerin faydasına olacaktır.</p>\r\n<h2>7. Sonuç ve Öneriler</h2>\r\n<p>Vergi hukukunda özel esaslar, vergi sisteminin verimliliğini artırmak için vazgeçilmez bir araç olarak öne çıkmaktadır. Ancak, bu uygulamaların hukuki temellerinin açıkça belirlenmesi gereklidir. Mükellef haklarının korunması ve idarenin keyfi uygulamalarının önlenmesi büyük önem taşımaktadır. Her şeyden önce, kanuni idare ilkesinin bir gereği olarak özel esaslar uygulamasının yasal bir temele oturtulması gerekmektedir. Dava açmadan önce mutlaka vergi hukuku alanında uzman bir avukattan destek almanız tavsiye olunur.</p>\r\n<h4>Öneriler:</h4>\r\n<p>• Özel esasların uygulanmasında şeffaflık sağlanmalıdır.</p>\r\n<p>• Mükelleflerin hak arama yolları açık ve erişilebilir olmalıdır.</p>\r\n<p>• Riskli mükelleflerin belirlenmesinde kullanılan algoritmalar daha ayrıntılı açıklanmalı ve kamuoyuna duyurulmalıdır.</p>\r\n<p>Bu şekilde, özel esaslar hem vergi adaletini güçlendiren hem de mükellefler üzerinde gereksiz yük oluşturmayan bir araç olarak kullanılabilir. 18.11.2024</p>\r\n<img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:image -->\r\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\r\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\r\n<!-- /wp:gallery -->','Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?','','publish','closed','open','','ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi','','','2025-01-13 03:13:47','2025-01-13 00:13:47','',0,'https://www.davavergi.com/?p=1166',0,'post','',0),
(1424,5,'2025-01-13 03:09:35','2025-01-13 00:09:35','<!-- wp:html -->\r\n<figure class=\"wp-block-image\">\r\n<h1>Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı  Mı?</h1>\r\n<p>Bu yazımızda , son zamanlarda sizlerden sıklıkça gelen bir konuyu ele alacağız. Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?, Özel Esaslar Nelerdir ? Koda Alma Nedir? gibi soruların cevaplarını bu makale de sizler için açıklamaktayız.</p>\r\n<p>Vergi hukukunda özel esaslar, vergi alacaklarının korunması ve mükelleflerin yükümlülüklerini eksiksiz ve doğru bir şekilde yerine getirmelerini sağlamak amacıyla oluşturulan düzenlemelerdir. Bu uygulamalar, genel esaslardan farklılık göstererek, daha riskli veya özel durumlara yönelik kurallar içermektedir. Özel esasların ana hedefi, vergi kaybı ve kaçakçılığını önlemek, haksız kazançları durdurmak ve gereksiz vergi iadeleri için önlemler almaktır. Vergi danışmanlığımızın bir parçası olan bu konu hakkında biraz daha ayrıntılı bilgi sunalım.</p>\r\n<h2>Vergi Hukukunda Özel Esaslar Uygulaması Nedir?</h2>\r\n<h2>1. Özel Esasların Hukuki Temeli</h2>\r\n<p>Vergi hukukunda özel esaslar, esas olarak Katma Değer Vergisi Uygulama Genel Tebliği ile belirlenmiştir. Özellikle vergi kaybının önlenmesine yönelik hükümler (örneğin, sahte belge düzenlenmesi veya kullanılması gibi durumlar) özel esasların temelini oluşturmaktadır. Ayrıca, Maliye Bakanlığı’na riskli mükellefler için özel denetim ve inceleme prosedürleri uygulama yetkisi verilmiştir.</p>\r\n<p>Ancak hukuki yönetim ilkesinin bir sonucu olarak, yapılacak tebliğ düzenlemelerinin yasal temellerinin bulunması gereklidir. Özel esaslar uygulamasında böyle bir yasal temelden bahsetmek mümkün değildir. Bu sebeple, özel esaslar uygulamaları ile karşılaşan mükellefler, vergi mahkemelerinde açtıkları davalarla bu işlemleri iptal ettirmişlerdir.</p>\r\n<h2>2. Özel Esasların Kapsamı ve Uygulama Alanları</h2>\r\n<p>Özel esaslar, genel olarak şu alanlarda uygulanmaktadır:</p>\r\n<p>• Sahte veya İçeriği İtibarıyla Yanıltıcı Belge (SMİYB) Kullanımı:</p>\r\n<p>Sahte fatura düzenleyen veya kullanan mükellefler, özel esaslar çerçevesinde değerlendirilir. Bu mükelleflerin işlemleri incelemeye alınır ve iade talepleri durdurulur.</p>\r\n<p>• Vergi İadesi Süreçlerinde Riskli Mükellefler:</p>\r\n<p>Vergi iadesi taleplerinde, geçmişte usulsüzlük yapmış veya riskli olarak tanımlanan mükellefler için özel inceleme prosedürleri uygulanır. Bu durumda, mükelleflerden daha fazla belge istenebilir ve iadeler teminat karşılığında gerçekleştirilebilir.</p>\r\n<p>• Kayıt Dışı Ekonominin Önlenmesi:</p>\r\n<p>Kayıt dışı faaliyetlerde bulunduğu belirlenen mükellefler için özel denetim mekanizmaları devreye alınır. Örneğin, POS cihazı kullanma zorunluluğu veya yüksek cirolu işletmelerin elektronik denetim altına alınması gibi uygulamalar hayata geçirilir.</p>\r\n<p>• Vergi Barışı ve Uzlaşma Süreçlerinde Özel Kurallar:</p>\r\n<p>Bazı mükellefler, geçmiş dönemlerden kaynaklanan vergi anlaşmazlıklarını çözmek amacıyla yapılandırma yasaları çerçevesinde özel kurallara tabi olabilir.</p>\r\n<h2>3. Özel Esasların Uygulanmasında Yöntemler</h2>\r\n<p>• Risk Analizi:</p>\r\n<p>Vergi idaresi, risk analiz sistemleri ile riskli mükellefleri belirler. Bu sistemler, mükelleflerin işlem hacimleri, sektör dinamikleri ve geçmiş uyum performansları gibi kriterleri değerlendirir.</p>\r\n<p>• Vergi İncelemesi ve Tarhiyat:</p>\r\n<p>Özel esaslara tabi mükellefler genellikle detaylı vergi incelemesine alınır. İnceleme sonucunda hatalı işlem tespit edilirse, cezalı tarhiyat uygulanabilir.</p>\r\n<p>• Teminat ve Bloke Uygulamaları:</p>\r\n<p>Riskli mükelleflerin vergi borçlarını güvence altına almak için nakit veya taşınmaz teminatı istenebilir.</p>\r\n<h2>4. Özel Esasların Eleştirileri ve Hukuki Sorunlar</h2>\r\n<p>Özel esaslar, vergi kaybını ve kaçakçılığı önlemek için etkili bir araç olarak kabul edilir. Ancak uygulamada bazı eleştirilere yol açmaktadır:</p>\r\n<p>• <strong>Keyfiyet Riski:</strong></p>\r\n<p>Özel esasların uygulanmasında, idarenin takdir yetkisinin sınırlarının net olmaması, keyfi uygulamalara sebep olabilir.</p>\r\n<p>• <strong>Mükellef Haklarının Zedelenmesi:</strong></p>\r\n<p>Özel esaslara tabi tutulmak, mükellefler üzerinde ekonomik baskı yaratabilir ve masumiyet karinesine aykırı sonuçlar doğurabilir.</p>\r\n<p>• <strong>Eşitlik İlkesi:</strong></p>\r\n<p>Özel esasların her mükellefe eşit şekilde uygulanmaması, adalet ve eşitlik ilkesiyle çelişebilir.</p>\r\n<h2>5.Özel Esaslar Uygulaması Kaldırıldı Mı?</h2>\r\n<p>Özel esaslar uygulaması, 31.10.2024 tarihli Resmi Gazete’de yayımlanan 52 seri no.lu Genel Tebliğ ile kaldırılmıştır. Bu çerçevede, Katma Değer Vergisi (KDV) Genel Uygulama Tebliği’nin “Özel Esaslar” bölümü yürürlükten kaldırılmıştır. Özel Esaslar yerine, KDV iade taleplerinin doğrudan vergi inceleme raporlarına dayalı olarak değerlendirilmesine yönelik yeni esaslar getirilmiştir. Bu değişiklik, iade taleplerinde teminat zorunluluğu ve sahte belge düzenleme ya da kullanma durumlarında daha sıkı inceleme süreçlerini de beraberinde getirmiştir.</p>\r\n<p>Uygulamanın kaldırılmasıyla birlikte, vergi mükelleflerinin iade talepleri artık daha şeffaf ve standart bir süreçle değerlendirilecektir. Sahte veya yanıltıcı belge kullanımıyla ilgili tespitler daha detaylı bir incelemeye tabi tutulmaktadır. Ancak, iade sürecine dair ek yükümlülükler ve incelemeler mevcuttur. Mükelleflerin dikkat etmesi gereken yeni kurallar arasında yer almaktadır.</p>\r\n<h2>6. Özel Esaslar Uygulaması Gerçekten Kaldırıldı mı?</h2>\r\n<p>Hemen yanıtlayalım, şeklen evet kaldırıldı ama aslında kaldırılmadı(!) <strong>Nasıl mı? Açıklayalım:</strong></p>\r\n<p>52 seri numaralı Tebliğin 15. Maddesiyle Katma Değer Vergisi Uygulama Genel Tebliğinin; </p>\r\n<p><em>“a) (I/C-2.1.5.1.) bölümünün on üçüncü paragrafında geçen “(IV/E)” ifadeleri “(IV/A2)” olarak, “özel esaslara” ifadesi “KDV iadesinin vergi incelemesine” olarak, “özel esaslar uygulanmasına” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların uygulanmasına” olarak, aynı bölümün on dördüncü paragrafında geçen “genel esaslara” ifadesi “belirlenmiş diğer usul ve esaslara” olarak ve “özel esas” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların” olarak” değiştirilmiştir.</em></p>\r\n<p>Ayrıca, katma değer vergisi iade sistemine dair birçok düzenleme yapılmıştır.</p>\r\n<p>Özetle, özel esaslar uygulamasının ismi değiştirilmiştir. Önceki düzenlemelere benzer düzenlemelerle yeni tebliğde yeni bir isimle yer almıştır. Yeni düzenleme ile sadece “özel esaslar” ifadeleri kullanılmamıştır. Uygulamada sorun yaşamamak için konusunda uzman vergi avukatı ile iletişim halinde olmanız sizlerin faydasına olacaktır.</p>\r\n<h2>7. Sonuç ve Öneriler</h2>\r\n<p>Vergi hukukunda özel esaslar, vergi sisteminin verimliliğini artırmak için vazgeçilmez bir araç olarak öne çıkmaktadır. Ancak, bu uygulamaların hukuki temellerinin açıkça belirlenmesi gereklidir. Mükellef haklarının korunması ve idarenin keyfi uygulamalarının önlenmesi büyük önem taşımaktadır. Her şeyden önce, kanuni idare ilkesinin bir gereği olarak özel esaslar uygulamasının yasal bir temele oturtulması gerekmektedir. Dava açmadan önce mutlaka vergi hukuku alanında uzman bir avukattan destek almanız tavsiye olunur.</p>\r\n<h4>Öneriler:</h4>\r\n<p>• Özel esasların uygulanmasında şeffaflık sağlanmalıdır.</p>\r\n<p>• Mükelleflerin hak arama yolları açık ve erişilebilir olmalıdır.</p>\r\n<p>• Riskli mükelleflerin belirlenmesinde kullanılan algoritmalar daha ayrıntılı açıklanmalı ve kamuoyuna duyurulmalıdır.</p>\r\n<p>Bu şekilde, özel esaslar hem vergi adaletini güçlendiren hem de mükellefler üzerinde gereksiz yük oluşturmayan bir araç olarak kullanılabilir. 18.11.2024</p>\r\n<img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:image -->\r\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\r\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\r\n<!-- /wp:gallery -->','Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?','','inherit','closed','closed','','1166-revision-v1','','','2025-01-13 03:09:35','2025-01-13 00:09:35','',1166,'https://www.davavergi.com/?p=1424',0,'revision','',0),
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(1204,1,'2024-11-29 19:17:17','2024-11-29 16:17:17','<!-- wp:html -->\n<h2>Vergi Borcu</h2>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Vergi borçları, devletin kamu hizmetlerini finanse etmek amacıyla mükelleflerden talep ettiği mali yükümlülüklerdir. Ancak, vergi hukuku sistemi, bu borçların belirli koşullar altında sona erdirilmesine olanak tanır. Vergi borcunun sona ermesi, sadece mükellefler açısından değil, devletin vergi tahsil sisteminin verimliliği açısından da kritik bir konudur. Bu makalede, vergi borcunu sona erdiren sebepleri detaylı şekilde inceleyeceğiz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h3>Vergi Borcu Ödemesi</h3>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Vergi borcunun sona ermesinin en temel ve yaygın yolu, borcun mükellef tarafından tam ve zamanında ödenmesidir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Peşin Ödeme:</strong> Vergi borcu, vadesinde ödendiğinde doğrudan sona erer.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Taksitli Ödeme:</strong> Vergi borcu taksitlendirilmişse, her bir taksitin ödeme tarihinde ödenmesiyle borç kademe kademe sona erer.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h3>Vergi Borcunda Zaman Aşımı</h3>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Vergi borçları, belirli bir süre içinde tahsil edilmezse zamanaşımına uğrayarak sona erer. Türk vergi hukukuna göre:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Tahakkuk Zaman Aşımı:</strong> Verginin tahakkuk ettirilmesi için 5 yıllık süre vardır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong> Tahsil Zaman Aşımı: </strong>Vergi, tahakkuk ettikten sonra 5 yıl içinde tahsil edilmezse zamanaşımına uğrar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&#x1f4dc; <strong>Önemli Not</strong>: Zamanaşımının kesilmesi veya durması gibi durumlar bu sürenin uzamasına yol açabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:html -->\n<h3>Vergi Borcunda Uzlaşma ve İndirim</h3>\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p>Vergi idaresi ile mükellef arasında uzlaşma sağlanması halinde, taraflar üzerinde anlaştıkları tutarın ödenmesiyle borç sona erer.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vergi Uzlaşması: Vergi borcunun, cezalar dahil olmak üzere belli bir kısmı indirilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pişmanlık ve İndirim: Vergi borcunu ihlal eden mükelleflerin, pişmanlık hükümlerinden yararlanarak eksik vergi ve cezayı ödemesiyle borç sona erer.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1205,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/vergi-borcu-sona-erme-sebepleri-1024x496.png\" alt=\"\" class=\"wp-image-1205\"/><figcaption>Vergi borcu ödeme, uzlaşma, zaman aşımı, müzakere. Mükellef Haber, Vergi Danışmanlığı </figcaption></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Vergi Borcuna Mahsup</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Mükellefin devletten alacağı bir vergi iadesi bulunuyorsa, bu iade tutarı vergi borcuna mahsup edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Örnek: Gelir vergisi iadesi, mükellefin KDV borcuna karşılık mahsup edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Vergi Borcu Terkin ( Vergi Borcu Silme)</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Vergi borcunun hukuki veya ekonomik nedenlerle tahsil edilemeyecek durumda olması halinde devlet, bu borcu terkin edebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Hukuki Sebepler:</strong> Mükellefin iflas etmesi veya ölmesi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Ekonomik Sebepler:</strong> Tahsil masrafının borç tutarını aşması.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&#x1f4dc; <strong>Önemli Not:</strong> Terkin, borcun tahsil edilemez olduğunu gösterir; ancak borç tamamen yok olmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Vergi Borcu Af Kanunları</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Devletin ekonomik ve sosyal nedenlerle getirdiği vergi afları, mükelleflerin vergi borcunu kısmen veya tamamen sona erdirir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Tam Af: </strong>Vergi borcunun tamamının silinmesi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Kısmi Af:</strong> Vergi borcunun bir kısmının tahsilinden vazgeçilmesi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Ölüm Sebepli Vergi Borcunun Sona Ermesi</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Mükellefin ölümü durumunda, bazı hallerde vergi borcu sona erebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>İstisna:</strong> Tereke (miras) borcu, vergi borcunu kapsıyorsa mirasçılar borçtan sorumlu tutulabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1206,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/11/vergi-borcunun-sona-ermesi-1024x452.png\" alt=\"\" class=\"wp-image-1206\"/><figcaption>Vergi borcu durumlarında miras dağılımı hakkında bilgi ve vergi danışmanlığı almak için bize ulaşabilirsiniz.</figcaption></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>Vergi Borcu Hata ve Yanlışlıkların Düzeltilmesi</h3>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Vergi borcunun tahakkukunda hata yapılmışsa, borç düzeltilerek sona erdirilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Maddi Hatalar: </strong>Vergi hesaplamasında yapılan aritmetik hatalar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Hukuki Hatalar:</strong> Verginin yanlış kişiye tahakkuk ettirilmesi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&#x1f4dc;<strong> Önemli Not:</strong> Hataların düzeltilmesi, mükellef başvurusu veya vergi idaresinin re’sen müdahalesiyle yapılabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Vergi Borucunun Sona Erme Durumları</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Vergi borcunun sona ermesi, sadece mükellefler için değil, kamu finansmanının verimli bir şekilde yönetilmesi için de büyük önem taşır. 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(1213,1,'2024-12-01 19:41:40','2024-12-01 16:41:40','<!-- wp:heading -->\n<h2>2025 Milli Piyango Büyük İkramiyesi Vergilendirilir Mi?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>2025 yılında Milli Piyango büyük ikramiyesi kazanmanız durumunda bu gelir nasıl vergilendirilir? Büyük ikramiye kazanan vatandaşların merak ettiği tüm soruları Türk Vergi Hukuku ve Güncel Vergi Mevzuatı kapsamında ele alıyoruz. İşte bilinmesi gereken tüm detaylar!</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Milli Piyango Büyük İkramiyesinden Vergi Alınır Mı?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p><strong>Evet,</strong> Milli Piyango’dan kazanılan büyük ikramiyeler şansa bağlı olarak elde edilen kazanç kategorisine girer ve vergilendirilir. Ancak bu vergilendirme süreci özel düzenlemelerle farklılık gösterir. 193 sayılı Gelir Vergisi Kanunu’nun (GVK) 75. maddesi uyarınca, Milli Piyango gibi talih oyunlarından elde edilen kazançlar Gelir Vergisi’ne değil, <strong>veraset ve intikal vergisine tabidir.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Büyük İkramiyeden Kesilen Vergi Nasıl Hesaplanır?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Büyük ikramiye kazandığınızda, vergi kesintisi doğrudan Milli Piyango İdaresi tarafından yapılır. Bu kesinti şu şekilde işler:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>   •      <strong> Vergi Oranı:</strong> 2025 yılı itibarıyla, Milli Piyango kazançları üzerinden <strong>%20</strong> oranında veraset ve intikal vergisi uygulanmaktadır. (Bu oran her yıl güncellenebilir, kazanmadan önce kontrol edilmesi tavsiye edilir.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>   •     <strong>  Net Ödeme: </strong>Büyük ikramiyeden %20 oranında vergi kesildikten sonra size net ödeme yapılır. Bu durumda, herhangi bir ek beyanda bulunmanıza gerek kalmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"align\":\"center\",\"id\":1217,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image aligncenter size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/12/milli-piyango-vergilendirilmesi-2-1024x558.png\" alt=\"\" class=\"wp-image-1217\"/><figcaption>Milli Piyango 2025 büyük ikramiyesi kazananların karşılaşacağı vergi süreçleri hakkında<br>detaylı bilgi almak için bize ulaşabilirsiniz.</figcaption></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading -->\n<h2>Milli Piyango İkramiyesini Alan Kişi Ekstra Vergi Öder Mi?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Hayır, Milli Piyango İdaresi ödemenizi yapmadan önce vergiyi zaten kesip ilgili vergi dairesine aktarır. Bu nedenle, kazanan kişinin herhangi bir ek beyanname vermesine ya da başka bir vergi ödemesine gerek yoktur. Ancak kazandığınız bu parayı değerlendirmek için yatırım yaparsanız, bu gelirlerin vergilendirilmesi değişebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>İkramiye Gelir Getirici Şekilde Kullanılırsa Vergilendirme Nasıl Olur?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Eğer büyük ikramiye gelirini bankada mevduat faizi, borsada hisse senedi, gayrimenkul yatırımı veya başka ticari kazançlar elde etmek için kullanırsanız, bu gelirler Gelir Vergisi Kanunu’na tabidir. Örneğin:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Mevduat Faiz Geliri: </strong>Bankada değerlendirilen paranın faizi stopaj yoluyla vergilendirilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Gayrimenkul Geliri: </strong>Satın aldığınız bir gayrimenkulü kiraya verirseniz, yıllık kira gelirini beyan etmeniz gerekir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong> Ticari Kazançlar: </strong>Parayı ticaret yapmak için kullanırsanız, işletme kazançlarınız için ayrıca vergi ödemeniz gerekir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Büyük İkramiyeden Vergi Muafiyeti Mümkün Mü?</h2>\n<!-- /wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Türkiye’de Milli Piyango kazançları, doğrudan ve özel bir düzenleme ile vergilendirildiğinden muafiyet söz konusu değildir. Ancak yurtdışındaki lotolarda kazanç elde eden kişiler, Türkiye’de ikametgâh durumlarına göre farklı vergi muafiyetlerinden yararlanabilir. Bu konunun detaylarını öğrenmek için bir vergi hukuku danışmanına veya vergi hukuku avukatına danışmanız tavsiye edilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İkramiye Çıkan Kişiler Hangi Durumlarda Dikkatli Olmalı?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp; •&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong> Miras Durumu: </strong>Eğer ikramiye kazanan kişi vefat ederse, bu ikramiye miras hukuku kapsamında tekrar vergilendirilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>   •      <strong> Yurtdışı İkramiyeleri:</strong> Türkiye dışında kazanılan piyango kazançlarında çifte vergilendirme anlaşmaları devreye girebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>   •      <strong> Vergi Beyanı: </strong>Vergi kesintisinin doğru yapıldığından emin olun. Yanlış bir uygulama tespit ederseniz, dava hakkınızı kullanabilirsiniz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Milli Piyango’dan büyük ikramiye kazanmak hayatınızı değiştirebilir. Ancak vergilendirme süreçlerini doğru anlamak ve hak kaybına uğramamak için uzman desteği almanız önemlidir. Bu tür durumlarda bir vergi hukuku danışmanına veya vergi avukatına başvurarak, kazancınızı en iyi şekilde değerlendirebilirsiniz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Unutmayın, doğru bilgi ve profesyonel rehberlik, kazanılan büyük ikramiyenin keyfini sorunsuzca çıkarmanızı sağlar!</p>\n<!-- /wp:paragraph -->','2025 Milli Piyango Büyük İkramiyesi Vergisi','','publish','closed','closed','','2025-milli-piyango-vergisi','','','2024-12-01 19:49:20','2024-12-01 16:49:20','',0,'https://www.davavergi.com/?p=1213',0,'post','',0),
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(1248,1,'2024-12-05 20:26:55','2024-12-05 17:26:55','Bu görsel, vergi hukuku kapsamında e-haciz işlemlerinin iptali ve hukuka aykırılığıyla ilgili bir mahkeme kararını temsil eder. Adalet terazisi, yasal belgeler ve bir avukatın inceleme süreci öne çıkarılmıştır.','e-haciz-sleminde-hukuka-uyarlik','E-haciz işlemlerinin hukuki değerlendirilmesi ve davalarla ilgili süreçlerin temsil edildiği görsel.','inherit','closed','closed','','e-haciz-sleminde-hukuka-uyarlik','','','2024-12-05 20:28:49','2024-12-05 17:28:49','',1149,'https://www.davavergi.com/wp-content/uploads/2024/11/e-haciz-sleminde-hukuka-uyarlik.png',0,'attachment','image/png',0),
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(1261,1,'2024-12-21 15:22:10','2024-12-21 12:22:10','<!-- wp:html -->\n<!DOCTYPE html>\n<html lang=\"tr\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>Vergi Cezaları ve İtiraz Süreçleri</title>\n</head>\n<body>\n    <p>Vergi davaları, vergi danışmanlığı ve vergi avukatı hizmetleri konusunda detaylı bilgiler için doğru yerdesiniz. Bu sayfada, vergi cezalarına itiraz süreçleri ve hukuki yollarla ilgili kapsamlı rehber bulabilirsiniz. Vergi konularında profesyonel destek almak için adımlarınızı güvenle atabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi cezaları nasıl kaldırılır?</h3>\n    <p>Vergi cezalarının kaldırılması, genellikle ilgili cezaların hukuka aykırı olduğunu ispatlamanızı gerektirir. Hatalı düzenlenen cezalar için bir itiraz dilekçesi hazırlayarak vergi dairesine başvurabilirsiniz. Vergi davaları konusunda uzman bir vergi avukatından destek alarak süreci daha etkili bir şekilde yönetebilirsiniz. Detaylı bilgi almak veya danışmanlık hizmeti için bizimle iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi cezasına nasıl itiraz edilir?</h3>\n    <p>Vergi cezasına itiraz etmek için tebliğ tarihinden itibaren 30 gün içinde vergi dairesine dilekçe ile başvurmanız gerekir. Dilekçenizde itiraz gerekçelerinizi ve dayanaklarınızı net bir şekilde ifade etmelisiniz. Vergi danışmanlığı hizmetlerimizden faydalanarak sürecinizi hızlı ve doğru bir şekilde yönetebilirsiniz. Daha fazla bilgi için bize ulaşabilirsiniz.</p>\n    <br>\n\n    <h3>3074 özel usulsüzlük cezasına nasıl itiraz edilir?</h3>\n    <p>3074 özel usulsüzlük cezası almanız durumunda, cezanın hatalı olduğunu düşünüyorsanız tebliğ tarihinden itibaren 30 gün içinde itiraz etme hakkınız bulunmaktadır. Dilekçenizi hazırlarken bir mali müşavir veya vergi avukatı desteği almak faydalı olacaktır. Bu konuda uzman ekibimizle iletişime geçebilir, profesyonel destek alabilirsiniz.</p>\n    <br>\n\n    <h3>Emlak vergi ziyaı cezasına itiraz dilekçesi nasıl yazılır?</h3>\n    <p>Emlak vergi ziyaı cezasına itiraz dilekçesi hazırlarken, cezanın hatalı olduğunu düşündüğünüz noktaları gerekçeler ve belgelerle desteklemeniz önemlidir. Hukuki zemini güçlü bir dilekçe için vergi danışmanlığı hizmetlerimizden faydalanabilirsiniz. Uzmanlarımız size rehberlik etmek için her zaman hazır.</p>\n    <br>\n\n    <h3>Kesinleşmiş vergi borcuna itiraz edilebilir mi?</h3>\n    <p>Evet, kesinleşmiş vergi borcuna vergi mahkemesi aracılığıyla itiraz edebilirsiniz. Ancak kesinleşme tarihine dikkat etmeniz gereklidir. Bu süreci doğru yönetmek için bir vergi avukatından profesyonel destek almanız önerilir. Daha fazla bilgi ve destek için bizimle iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Takdir komisyonu kararına itiraz nasıl yapılır?</h3>\n    <p>Takdir komisyonu kararına itiraz etmek için kararın tebliğinden itibaren 30 gün içinde dilekçe ile başvuru yapabilirsiniz. Bu süreçte hukuki hata olmadığından emin olmak adına bir uzman desteği almanız önerilir. Vergi danışmanlığı ve avukatlık hizmetlerimiz hakkında bilgi almak için bize ulaşabilirsiniz.</p>\n    <br>\n\n    <h3>Takdir komisyonu kararına itiraz süresi nedir?</h3>\n    <p>Takdir komisyonu kararının tebliğ tarihinden itibaren 30 gün içinde itiraz edebilirsiniz. Sürecin karmaşıklığını göz önünde bulundurarak, bir vergi avukatıyla çalışmanız yararlı olacaktır. Profesyonel desteğimizden faydalanmak için bizimle iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi borcuna nasıl itiraz edilir?</h3>\n    <p>Vergi borcuna itiraz etmek için vergi dairesine veya mahkemeye dilekçe ile başvurabilirsiniz. Borçlarınızı değerlendirirken uzman bir vergi avukatından destek almak, sürecin olumlu sonuçlanmasına yardımcı olabilir. İletişime geçerek destek talep edebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi borcuna itiraz dilekçesi nasıl yazılır?</h3>\n    <p>Vergi borcuna itiraz dilekçesi hazırlarken, borcun neden hatalı olduğunu detaylı bir şekilde açıklamalı ve destekleyici belgeler eklemelisiniz. Dilekçe hazırlığı sırasında profesyonel vergi danışmanlığı hizmetlerimizden yararlanabilirsiniz. Daha fazla bilgi için bizimle iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi borcu zamanaşımı itirazı nasıl yapılır?</h3>\n    <p>Borç zamanaşımına uğradıysa, zamanaşımı süresinin dolduğunu belgeleyerek vergi dairesine dilekçe vererek itiraz edebilirsiniz. Hukuki süreçte hata yapmamak için bir vergi avukatıyla çalışmanız önerilir. Bizimle iletişime geçerek süreçle ilgili bilgi alabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi borcu ödeme emrine itiraz süresi nedir?</h3>\n    <p>Ödeme emrine itiraz süresi, tebliğ tarihinden itibaren 7 gündür. Bu kısa süreyi doğru yönetmek için bir vergi danışmanıyla çalışmanız önemlidir. Uzman ekibimiz, itiraz dilekçenizi hazırlamanızda size destek olabilir. Hemen bizimle iletişime geçin.</p>\n    <br>\n\n    <h3>Vergi ceza ihbarnamesine nasıl itiraz edilir?</h3>\n    <p>Vergi ceza ihbarnamesine itiraz etmek için tebliğ tarihinden itibaren 30 gün içinde dilekçe ile başvurabilirsiniz. Hukuki sürecin karmaşıklığını göz önünde bulundurarak, profesyonel destek almanız önemlidir. Daha fazla bilgi için bize ulaşabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi cezalarına itiraz süresi nedir?</h3>\n    <p>Vergi cezalarına itiraz süresi, cezanın tebliğ tarihinden itibaren 30 gündür. Bu süreyi kaçırmamak için bir vergi danışmanından destek alabilirsiniz. Profesyonel hizmetlerimizden faydalanmak için bizimle iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi cezasına itiraz dilekçesi nasıl hazırlanır?</h3>\n    <p>Ceza detaylarını, itiraz gerekçelerinizi ve hukuki dayanaklarınızı net bir şekilde ifade eden bir dilekçe hazırlamanız gereklidir. Uzman bir ekip tarafından hazırlanan dilekçeler, başarı şansınızı artırabilir. Hemen bizimle iletişime geçerek profesyonel destek alabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi cezası ödeme emrine itiraz nasıl yapılır?</h3>\n    <p>Vergi cezası ödeme emrine itiraz etmek için 7 gün içinde Vergi Mahkemesine başvurmanız gereklidir. Sürecin etkili bir şekilde yönetilmesi için bir vergi avukatından destek alabilirsiniz. Daha fazla bilgi için bize ulaşabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi inceleme raporuna itiraz nasıl yapılır?</h3>\n    <p>Vergi inceleme raporuna itiraz etmek için raporun tebliğinden itibaren 30 gün içinde vergi dairesine veya Vergi Mahkemesine başvuru yapılmalıdır. Bu süreçte bir vergi danışmanı veya avukat ile çalışmanız önerilir. Hemen bizimle iletişime geçerek destek alabilirsiniz.</p>\n    <br>\n\n    <h3>Vergi mahkemesine itiraz dilekçesi nasıl hazırlanır?</h3>\n    <p>Vergi mahkemesine itiraz dilekçesi hazırlarken, ceza detaylarını ve hukuki gerekçelerinizi net bir şekilde belirtmelisiniz. Belgelerle desteklenmiş dilekçeler hazırlamak için profesyonel destek almak önemlidir. Uzman ekibimiz size bu konuda yardımcı olabilir. Bizimle iletişime geçin.</p>\n    <br>\n\n    <h3>Vergi borcuna itiraz dilekçe örneği nereden alınır?</h3>\n    <p>Vergi borcuna itiraz dilekçe örneğini vergi dairesinden veya profesyonel bir mali müşavirden temin edebilirsiniz. Daha kapsamlı ve etkili bir dilekçe hazırlamak için uzmanlarımızla iletişime geçebilirsiniz.</p>\n    <br>\n\n    <h3>Vergi danışmanlığı nedir?</h3>\n    <p>Vergi danışmanlığı, vergi süreçleri ve davalarla ilgili olarak uzman desteği almanızı sağlayan bir hizmettir. Vergi planlaması, itiraz dilekçeleri ve hukuki süreçler gibi konularda ihtiyaçlarınıza uygun rehberlik sunar. Vergi avukatlarımız ve danışmanlarımız size en iyi hizmeti sunmak için burada. Daha fazla bilgi için bize ulaşabilirsiniz.</p>\n    <br>\n</body>\n</html>\n\n<!-- /wp:html -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','S.S.S','','publish','closed','closed','','s-s-s','','','2024-12-21 15:25:41','2024-12-21 12:25:41','',0,'https://www.davavergi.com/?page_id=1261',0,'page','',0),
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(1377,1,'2025-01-03 16:38:37','2025-01-03 13:38:37','<!-- wp:paragraph -->\r\n<p>Verginin kanuniliği ilkesi, vergi hukukunun temel ilkelerinden biridir ve Anayasa’da yer alır. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Bu ilke, bireylerin mülkiyet hakkını ve hukuki güvenliğini korumayı amaçlar. Kanun dışında bir düzenleyici işlemle örneğin yönetmelik, genel tebliğ vb. vergi konulamayacağını ifade eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Türkiye’de Verginin Kanuniliği İlkesinin Kaynağı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Türkiye Cumhuriyeti Anayasası’nın 73. maddesinde şu ifade yer alır:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.”</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlkenin Temel Unsurları</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Kanunilik Şartı: Vergi, yalnızca yasama organı tarafından çıkarılan bir kanunla düzenlenebilir. İdari düzenlemelerle vergi konulamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Belirlilik İlkesi: Verginin konusu, matrahı, oranı, mükellefi gibi unsurlar kanunda açıkça düzenlenmelidir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Hukuki Güvence: Vergi mükelleflerinin keyfi uygulamalara maruz kalmaması için yasal bir dayanak sağlanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Amacı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Devletin keyfi vergilendirme yetkisini sınırlandırmak,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Bireylerin mülkiyet hakkını ve ekonomik özgürlüklerini güvence altına almak,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuk devleti ilkesini hayata geçirmek.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu ilke, sadece Türkiye’de değil, hukuk devleti anlayışını benimseyen diğer ülkelerde de temel bir prensip olarak kabul edilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Avukatının Verginin Kanuniliği İlkesi Kapsamında Görevleri Nelerdir?</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi avukatı, verginin kanuniliği ilkesi çerçevesinde mükelleflerin haklarını korumak ve hukuka aykırı vergilendirme işlemlerine karşı gerekli adımları atmak için önemli bir rol oynar. Vergi hukuku konusunda uzmanlaşmış bir avukatın bu ilke bağlamında yapabileceği başlıca işler şunlardır:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Vergi Denetim Süreçlerinde Danışmanlık</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Mükelleflerin vergi incelemelerinde haklarının korunmasını sağlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi idaresinin talep ettiği bilgi ve belgelerin doğru bir şekilde sunulmasına rehberlik eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Hukuka Aykırı Vergilendirme İşlemlerine Karşı İtiraz</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi tarhiyatı veya ceza kararlarının kanuna uygunluğunu değerlendirir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuka aykırılık tespit edilirse, vergi idaresine başvuru yaparak itirazda bulunur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Vergi Davaları</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi idaresi ile mükellef arasındaki ihtilafların çözümlenmesi için vergi mahkemelerinde dava açar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Özellikle verginin kanuniliği ilkesine aykırı işlemleri gerekçe göstererek tarhiyatın iptalini talep eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Anayasa Mahkemesi’ne Bireysel Başvuru</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Verginin kanuniliği ilkesine aykırılık nedeniyle mükelleflerin anayasal haklarının ihlal edildiği durumlarda, Anayasa Mahkemesi’ne bireysel başvuru yapabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Uluslararası Hukuk ve AİHM Süreçleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi düzenlemeleri uluslararası sözleşmelere veya Avrupa İnsan Hakları Sözleşmesi’ne aykırıysa, AİHM’ye başvuru süreçlerini yönetebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6. Vergi Planlaması ve Uyum Süreçleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Şirketlere ve bireylere vergi planlaması konusunda hukuki destek sağlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Mükelleflerin işlemlerinin yasal düzenlemelere uygun olmasını garanti ederek olası ihtilafları önler.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>7. Mevzuat Takibi ve Bilgilendirme</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi kanunlarında yapılan değişiklikleri takip ederek mükellefleri bilgilendirir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi mevzuatında belirsiz veya hukuka aykırı düzenlemelere dikkat çeker.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bir vergi avukatı, mükellefin mali haklarını savunurken kanunilik ilkesini temel bir savunma mekanizması olarak kullanır ve gerektiğinde devletin yaptığı düzenlemelerin hukuk sınırlarında olup olmadığını sorgular.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İyi bir vergi avukatı, açılacak bir vergi davasında kanuni ilkeleri esas alarak bir vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olsa dahi kanuna uygun olup olmadığı konusundaki iddia ve çelişkileri dava dilekçesinde göstermelidir. Vergi avukatının dava dilekçelerinde ileri sürdüğü iddiaları vergi mahkemeleri ve dolayısıyla vergi mahkemesince verilecek gerekçeli kararlar yönünden ufuk açıcı olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğler, normlar hiyerarşisinde idari düzenleyici işlemler arasında yer alır ve Anayasa’ya, kanunlara ve kanun hükmünde kararnamelere aykırı olmamak zorundadır. Normlar hiyerarşisindeki yerleri şu şekilde özetlenebilir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi İdaresince Çıkarılan Genel Tebliğlerin Vergi Hukukundaki Yeri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Normlar Hiyerarşisi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Anayasa</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        En üst normdur. Tüm düzenlemeler Anayasa’ya uygun olmak zorundadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Kanunlar ve Uluslararası Sözleşmeler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Kanunlar, Anayasa’ya uygun olarak çıkarılır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Türkiye’de usulüne uygun yürürlüğe giren uluslararası sözleşmeler kanun hükmündedir ve bazı durumlarda iç hukukun üstünde değerlendirilir (örneğin, temel hak ve özgürlüklere ilişkin uluslararası sözleşmeler).</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Kanun Hükmünde Kararnameler (KHK) (Eski uygulamalar için geçerli)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yasal çerçeve içinde çıkarılan ve yasama yetkisine dayanan düzenlemelerdir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         4.      Cumhurbaşkanlığı Kararnameleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yürütme yetkisine dayalıdır, ancak Anayasa ve kanunlara aykırı olamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         5.      Yönetmelikler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Kanunların uygulanmasını detaylandıran düzenlemelerdir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         6.      Genel Tebliğler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yönetmeliklere ve kanunlara dayanılarak çıkarılır. Kamu idaresi tarafından, özellikle vergi ve maliye konularında uygulamaları açıklamak, yönlendirmek veya detaylandırmak amacıyla yayımlanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel Tebliğlerin Hukuki Niteliği</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Bağlayıcılık: Tebliğler, ilgili idare ve uygulayıcılar için bağlayıcıdır. Ancak bireyler veya mükellefler açısından doğrudan bağlayıcı değildir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuki Denetim: Kanuna, yönetmeliklere veya Anayasa’ya aykırı bir tebliğ, yargı denetimine tabidir. Danıştay’da açılacak bir iptal davasıyla hukuka aykırı tebliğlerin yürürlükten kaldırılması talep edilebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Hukukunda Önemi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi hukukunda genel tebliğler, Vergi Usul Kanunu gibi temel kanunlara dayalı olarak çıkarılır ve uygulamaya yönelik detaylar içerir. Örneğin:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi beyannamelerinin doldurulması,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi oranlarının açıklanması,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Uygulama usullerinin belirlenmesi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Tebliğlerin kanunlara aykırı olması durumunda mükelleflerin mahkemeye başvurarak itiraz etme hakkı bulunmaktadır. Bu nedenle genel tebliğler, normlar hiyerarşisinde kanunların altında, yönetmeliklerle aynı düzeyde bir konuma sahiptir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğlerin hukuki denetimini Türkiye’de idari yargı yapar. Bu denetim, genel olarak Danıştay tarafından gerçekleştirilir. Tebliğlerin hukuka uygunluğunun denetlenmesi şu şekilde açıklanabilir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Tebliğlerin Denetim Merci: Danıştay</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Genel Tebliğlerin Hukuki Niteliği: Tebliğler, birer idari düzenleyici işlem olarak kabul edilir. Vergi hukukunda tebliğler, kanunların uygulanmasına ilişkin açıklama ve talimatlar içerir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yetkili Mahkeme: Tebliğler, doğrudan bireyler üzerinde bağlayıcı bir etki yaratmasa da uygulama sırasında hak ihlalleri doğurabilir. Bu tür düzenleyici işlemlerin denetimi için yetkili mahkeme Danıştaydır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Hukuki Denetim Süreci</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Düzenleyici İşleme İptal Davası: Hukuka aykırı olduğu düşünülen bir tebliğe karşı, tebliğin yayımlandığı tarihten itibaren 60 gün içinde Danıştay’da iptal davası açılabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Başvuru Yapabilecek Kişiler:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Doğrudan tebliğin uygulamasından etkilenen bireyler veya kurumlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Tebliğle ilişkili olarak hak kaybına uğrayacağını iddia eden mükellefler.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Denetim Ölçütleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Danıştay, tebliğlerin hukuka uygunluğunu aşağıdaki ölçütlere göre denetler:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Yetki Unsuru: Tebliğ, yetkili bir idari organ tarafından çıkarılmış olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Şekil Unsuru: Tebliğin hazırlanması ve yayımlanması sırasında usul kurallarına uyulmuş olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Konu Unsuru: Tebliğ, kanunun uygulanmasını açıklayıcı ve tamamlayıcı nitelikte olmalıdır. Kanunları değiştirecek ya da genişletecek düzenlemeler içeremez.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         4.      Amaç Unsuru: Tebliğin amacı, kamu yararını gözetmeli ve keyfi bir düzenleme olmamalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         5.      Anayasaya ve Kanunlara Uygunluk: Tebliğ, Anayasa’ya, kanunlara ve diğer üst normlara aykırı olmamalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Yargılama Sonucu</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        İptal Kararı: Danıştay, tebliğin hukuka aykırı olduğuna karar verirse, ilgili düzenlemenin iptaline hükmeder. Bu karar, genel olarak geriye yürüyen sonuçlar doğurmaz; yani iptal edilen tebliğ, iptal kararından önceki dönemde uygulanmış olan işlemleri doğrudan etkilemez.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Ret Kararı: Tebliğin hukuka uygun olduğuna karar verilirse, dava reddedilir ve tebliğ yürürlükte kalır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Bireysel Davalar ve Tebliğ Denetimi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bir genel tebliğe karşı doğrudan iptal davası açılmamışsa veya iptal edilmemişse, mükellefler, tebliğe dayalı bir vergi işlemi nedeniyle kendi aleyhlerine yapılan uygulamaya karşı bireysel dava açabilir. Vergi mahkemesi, tebliğin hukuka uygunluğunu dolaylı olarak inceleyebilir ve hukuka aykırılık tespit ederse işlem iptal edilebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Özetle:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğlerin hukuki denetimini esas olarak Danıştay yapar. Ancak bireysel davalar yoluyla tebliğlerin hukuka uygunluğu vergi mahkemelerinde de dolaylı olarak tartışılabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Emsal Vergi Mahkemesi Kararı ve Danıştay’ın Konuya Bakışı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Danıştay Dördüncü Dairenin 21.03.2022 gün ve E: 2018/4403,  K: 2022/1700 sayılı “ONAMA” kararı da şu yöndedir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“davacı şirketin 2013 yılında sattığı gayrimenkulden elde ettiği satış kârının, 5520 sayılı Kurumlar Vergisi Kanunu\'nun 5/1-e maddesi kapsamında kurumlar vergisinden istisna edilen % 75\'lik kısmının, 1 Seri Nolu Kurumlar Vergisi Genel Tebliği\'nde belirtildiği şekilde, dönem sonunda ticari bilanço kârına ve mali kârına dahil edilmesi gerekirken, aynı yıl içerisinde Özel Fon Hesabına alındığı ve bilahare sermayeye ilave edildiği, bu şekilde tebliğde istisna uygulaması için öngörülen emredici şartlar ihlal edildiğinden bahisle istisna uygulamasından yararlanılamayacağı sonucuna varıldığı ve bu durumun 2013 hesap dönemi kurumlar vergisi matrahının eksik beyanı olarak kabulü ile vergi inceleme raporuna istinaden 213 sayılı Kanun\'un 30. maddesinin 4. ve 6. bentleri gereğince tekerrür hükümleri uygulanmak suretiyle re\'sen kurumlar vergisi tarh ediliği, taşınmaz satış kazancı istisnasına ilişkin işlemlerin, 5520 sayılı Kanun\'a uygun olarak yapıldığı, 1 Seri Nolu Tebliğ\'in fon hesabına alınma işleminin, satışın yapıldığı yılı izleyen hesap döneminin başından itibaren kazancın beyan edildiği döneme ait kurumlar vergisi beyannamesinin verildiği tarihe kadar yapılmasına dair zaman şartı dışında tüm kanuni şartların yerine getirildiği, taşınmaz satış istisnasından yararlanmak için gerekli olduğu iddia edilen zaman şartının, 1 Seri No\'lu Kurumlar Vergisi Genel Tebliği ile getirildiği ancak, bu tebliğin dayanağı ve taşınmaz satış kazancı istisnasının düzenlendiği 5520 sayılı Kanun\'un 5/1-e maddesinde söz konusu istisnadan yararlanmak için bu şartın aranmadığı, bu şekilde yasal düzenlemenin kapsamının tebliğ hükmü ile daraltıldığı, kanun hükmünün düzenleme kapsamının genel tebliğ ile daraltılmasının kanunilik ilkesi ve normlar hiyerarşisine aykırı olduğu”</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Değerlendirme ve Sonuç</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Verginin kanuniliği ülkesi tüm hukuk devleti olan ülkelerde kabul edildiği gibi ülkemizde de kabul gören evrensel bir vergilendirme ilkesidir. Bu ilke gereğince vergi konulması ve kaldırılması işlemleri ancak kanuna dayalı olarak yapılabilir. Vergi kanunlarına dayalı olarak çıkarılan ve uygulamaların nasıl yapılacağını gösteren genel tebliğ düzenlemeleri kanuna aykırı olamayacağı gibi mükellef hakları açısından kısıtlayıcı sonuç doğuramaz. Genel tebliğler düzenlemelerinin hukuki denetimi yapma yetkisi Danıştay’dadır. Bir vergi avukatı vergilendirme işlemini dava konusu ederken işlemin kanuna aykırı yönlerine dikkat çekmeli vergi davasına ilişkin dilekçelerde vergilendirme işleminin kanuna uygun olup olmadığı konusunda vergi mahkemesini araştırmaya sevk etmelidir. Vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olabileceği, ancak verginin kanuniliği ilkesine aykırı olması ihtimali vergi avukatı tarafından iyi araştırmalı varsa buna dair emsal vergi yargısı kararları dava dilekçelerine eklenmelidir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:code -->\r\n<pre class=\"wp-block-code\"><code></code></pre>\r\n<!-- /wp:code -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1379,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-full\"><img class=\"alignnone wp-image-1388 size-medium\" src=\"https://www.davavergi.com/wp-content/uploads/2025/01/verginin-kanuniligi-2-300x300.jpeg\" alt=\"\" width=\"300\" height=\"300\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"> </h2>\r\n<!-- /wp:heading -->\r\n\r\n<!-- wp:list -->\r\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\r\n<li> </li>\r\n<!-- /wp:list-item --></ul>\r\n<!-- /wp:list -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?','','publish','closed','open','','verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir','','','2025-01-04 17:27:56','2025-01-04 14:27:56','',0,'https://www.davavergi.com/?p=1377',0,'post','',0),
(1390,1,'2025-01-04 17:27:56','2025-01-04 14:27:56','<!-- wp:paragraph -->\r\n<p>Verginin kanuniliği ilkesi, vergi hukukunun temel ilkelerinden biridir ve Anayasa’da yer alır. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Bu ilke, bireylerin mülkiyet hakkını ve hukuki güvenliğini korumayı amaçlar. Kanun dışında bir düzenleyici işlemle örneğin yönetmelik, genel tebliğ vb. vergi konulamayacağını ifade eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Türkiye’de Verginin Kanuniliği İlkesinin Kaynağı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Türkiye Cumhuriyeti Anayasası’nın 73. maddesinde şu ifade yer alır:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.”</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlkenin Temel Unsurları</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Kanunilik Şartı: Vergi, yalnızca yasama organı tarafından çıkarılan bir kanunla düzenlenebilir. İdari düzenlemelerle vergi konulamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Belirlilik İlkesi: Verginin konusu, matrahı, oranı, mükellefi gibi unsurlar kanunda açıkça düzenlenmelidir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Hukuki Güvence: Vergi mükelleflerinin keyfi uygulamalara maruz kalmaması için yasal bir dayanak sağlanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Amacı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Devletin keyfi vergilendirme yetkisini sınırlandırmak,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Bireylerin mülkiyet hakkını ve ekonomik özgürlüklerini güvence altına almak,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuk devleti ilkesini hayata geçirmek.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu ilke, sadece Türkiye’de değil, hukuk devleti anlayışını benimseyen diğer ülkelerde de temel bir prensip olarak kabul edilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Avukatının Verginin Kanuniliği İlkesi Kapsamında Görevleri Nelerdir?</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi avukatı, verginin kanuniliği ilkesi çerçevesinde mükelleflerin haklarını korumak ve hukuka aykırı vergilendirme işlemlerine karşı gerekli adımları atmak için önemli bir rol oynar. Vergi hukuku konusunda uzmanlaşmış bir avukatın bu ilke bağlamında yapabileceği başlıca işler şunlardır:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Vergi Denetim Süreçlerinde Danışmanlık</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Mükelleflerin vergi incelemelerinde haklarının korunmasını sağlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi idaresinin talep ettiği bilgi ve belgelerin doğru bir şekilde sunulmasına rehberlik eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Hukuka Aykırı Vergilendirme İşlemlerine Karşı İtiraz</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi tarhiyatı veya ceza kararlarının kanuna uygunluğunu değerlendirir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuka aykırılık tespit edilirse, vergi idaresine başvuru yaparak itirazda bulunur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Vergi Davaları</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi idaresi ile mükellef arasındaki ihtilafların çözümlenmesi için vergi mahkemelerinde dava açar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Özellikle verginin kanuniliği ilkesine aykırı işlemleri gerekçe göstererek tarhiyatın iptalini talep eder.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Anayasa Mahkemesi’ne Bireysel Başvuru</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Verginin kanuniliği ilkesine aykırılık nedeniyle mükelleflerin anayasal haklarının ihlal edildiği durumlarda, Anayasa Mahkemesi’ne bireysel başvuru yapabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Uluslararası Hukuk ve AİHM Süreçleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi düzenlemeleri uluslararası sözleşmelere veya Avrupa İnsan Hakları Sözleşmesi’ne aykırıysa, AİHM’ye başvuru süreçlerini yönetebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6. Vergi Planlaması ve Uyum Süreçleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Şirketlere ve bireylere vergi planlaması konusunda hukuki destek sağlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Mükelleflerin işlemlerinin yasal düzenlemelere uygun olmasını garanti ederek olası ihtilafları önler.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>7. Mevzuat Takibi ve Bilgilendirme</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi kanunlarında yapılan değişiklikleri takip ederek mükellefleri bilgilendirir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi mevzuatında belirsiz veya hukuka aykırı düzenlemelere dikkat çeker.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bir vergi avukatı, mükellefin mali haklarını savunurken kanunilik ilkesini temel bir savunma mekanizması olarak kullanır ve gerektiğinde devletin yaptığı düzenlemelerin hukuk sınırlarında olup olmadığını sorgular.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İyi bir vergi avukatı, açılacak bir vergi davasında kanuni ilkeleri esas alarak bir vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olsa dahi kanuna uygun olup olmadığı konusundaki iddia ve çelişkileri dava dilekçesinde göstermelidir. Vergi avukatının dava dilekçelerinde ileri sürdüğü iddiaları vergi mahkemeleri ve dolayısıyla vergi mahkemesince verilecek gerekçeli kararlar yönünden ufuk açıcı olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğler, normlar hiyerarşisinde idari düzenleyici işlemler arasında yer alır ve Anayasa’ya, kanunlara ve kanun hükmünde kararnamelere aykırı olmamak zorundadır. Normlar hiyerarşisindeki yerleri şu şekilde özetlenebilir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi İdaresince Çıkarılan Genel Tebliğlerin Vergi Hukukundaki Yeri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Normlar Hiyerarşisi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Anayasa</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        En üst normdur. Tüm düzenlemeler Anayasa’ya uygun olmak zorundadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Kanunlar ve Uluslararası Sözleşmeler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Kanunlar, Anayasa’ya uygun olarak çıkarılır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Türkiye’de usulüne uygun yürürlüğe giren uluslararası sözleşmeler kanun hükmündedir ve bazı durumlarda iç hukukun üstünde değerlendirilir (örneğin, temel hak ve özgürlüklere ilişkin uluslararası sözleşmeler).</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Kanun Hükmünde Kararnameler (KHK) (Eski uygulamalar için geçerli)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yasal çerçeve içinde çıkarılan ve yasama yetkisine dayanan düzenlemelerdir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         4.      Cumhurbaşkanlığı Kararnameleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yürütme yetkisine dayalıdır, ancak Anayasa ve kanunlara aykırı olamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         5.      Yönetmelikler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Kanunların uygulanmasını detaylandıran düzenlemelerdir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         6.      Genel Tebliğler</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yönetmeliklere ve kanunlara dayanılarak çıkarılır. Kamu idaresi tarafından, özellikle vergi ve maliye konularında uygulamaları açıklamak, yönlendirmek veya detaylandırmak amacıyla yayımlanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel Tebliğlerin Hukuki Niteliği</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Bağlayıcılık: Tebliğler, ilgili idare ve uygulayıcılar için bağlayıcıdır. Ancak bireyler veya mükellefler açısından doğrudan bağlayıcı değildir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Hukuki Denetim: Kanuna, yönetmeliklere veya Anayasa’ya aykırı bir tebliğ, yargı denetimine tabidir. Danıştay’da açılacak bir iptal davasıyla hukuka aykırı tebliğlerin yürürlükten kaldırılması talep edilebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Hukukunda Önemi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi hukukunda genel tebliğler, Vergi Usul Kanunu gibi temel kanunlara dayalı olarak çıkarılır ve uygulamaya yönelik detaylar içerir. Örneğin:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi beyannamelerinin doldurulması,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Vergi oranlarının açıklanması,</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Uygulama usullerinin belirlenmesi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Tebliğlerin kanunlara aykırı olması durumunda mükelleflerin mahkemeye başvurarak itiraz etme hakkı bulunmaktadır. Bu nedenle genel tebliğler, normlar hiyerarşisinde kanunların altında, yönetmeliklerle aynı düzeyde bir konuma sahiptir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğlerin hukuki denetimini Türkiye’de idari yargı yapar. Bu denetim, genel olarak Danıştay tarafından gerçekleştirilir. Tebliğlerin hukuka uygunluğunun denetlenmesi şu şekilde açıklanabilir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Tebliğlerin Denetim Merci: Danıştay</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Genel Tebliğlerin Hukuki Niteliği: Tebliğler, birer idari düzenleyici işlem olarak kabul edilir. Vergi hukukunda tebliğler, kanunların uygulanmasına ilişkin açıklama ve talimatlar içerir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Yetkili Mahkeme: Tebliğler, doğrudan bireyler üzerinde bağlayıcı bir etki yaratmasa da uygulama sırasında hak ihlalleri doğurabilir. Bu tür düzenleyici işlemlerin denetimi için yetkili mahkeme Danıştaydır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Hukuki Denetim Süreci</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Düzenleyici İşleme İptal Davası: Hukuka aykırı olduğu düşünülen bir tebliğe karşı, tebliğin yayımlandığı tarihten itibaren 60 gün içinde Danıştay’da iptal davası açılabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Başvuru Yapabilecek Kişiler:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Doğrudan tebliğin uygulamasından etkilenen bireyler veya kurumlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Tebliğle ilişkili olarak hak kaybına uğrayacağını iddia eden mükellefler.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Denetim Ölçütleri</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Danıştay, tebliğlerin hukuka uygunluğunu aşağıdaki ölçütlere göre denetler:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         1.      Yetki Unsuru: Tebliğ, yetkili bir idari organ tarafından çıkarılmış olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         2.      Şekil Unsuru: Tebliğin hazırlanması ve yayımlanması sırasında usul kurallarına uyulmuş olmalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         3.      Konu Unsuru: Tebliğ, kanunun uygulanmasını açıklayıcı ve tamamlayıcı nitelikte olmalıdır. Kanunları değiştirecek ya da genişletecek düzenlemeler içeremez.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         4.      Amaç Unsuru: Tebliğin amacı, kamu yararını gözetmeli ve keyfi bir düzenleme olmamalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         5.      Anayasaya ve Kanunlara Uygunluk: Tebliğ, Anayasa’ya, kanunlara ve diğer üst normlara aykırı olmamalıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Yargılama Sonucu</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        İptal Kararı: Danıştay, tebliğin hukuka aykırı olduğuna karar verirse, ilgili düzenlemenin iptaline hükmeder. Bu karar, genel olarak geriye yürüyen sonuçlar doğurmaz; yani iptal edilen tebliğ, iptal kararından önceki dönemde uygulanmış olan işlemleri doğrudan etkilemez.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         •        Ret Kararı: Tebliğin hukuka uygun olduğuna karar verilirse, dava reddedilir ve tebliğ yürürlükte kalır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Bireysel Davalar ve Tebliğ Denetimi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bir genel tebliğe karşı doğrudan iptal davası açılmamışsa veya iptal edilmemişse, mükellefler, tebliğe dayalı bir vergi işlemi nedeniyle kendi aleyhlerine yapılan uygulamaya karşı bireysel dava açabilir. Vergi mahkemesi, tebliğin hukuka uygunluğunu dolaylı olarak inceleyebilir ve hukuka aykırılık tespit ederse işlem iptal edilebilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Özetle:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Genel tebliğlerin hukuki denetimini esas olarak Danıştay yapar. Ancak bireysel davalar yoluyla tebliğlerin hukuka uygunluğu vergi mahkemelerinde de dolaylı olarak tartışılabilir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Emsal Vergi Mahkemesi Kararı ve Danıştay’ın Konuya Bakışı</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Danıştay Dördüncü Dairenin 21.03.2022 gün ve E: 2018/4403,  K: 2022/1700 sayılı “ONAMA” kararı da şu yöndedir:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“davacı şirketin 2013 yılında sattığı gayrimenkulden elde ettiği satış kârının, 5520 sayılı Kurumlar Vergisi Kanunu\'nun 5/1-e maddesi kapsamında kurumlar vergisinden istisna edilen % 75\'lik kısmının, 1 Seri Nolu Kurumlar Vergisi Genel Tebliği\'nde belirtildiği şekilde, dönem sonunda ticari bilanço kârına ve mali kârına dahil edilmesi gerekirken, aynı yıl içerisinde Özel Fon Hesabına alındığı ve bilahare sermayeye ilave edildiği, bu şekilde tebliğde istisna uygulaması için öngörülen emredici şartlar ihlal edildiğinden bahisle istisna uygulamasından yararlanılamayacağı sonucuna varıldığı ve bu durumun 2013 hesap dönemi kurumlar vergisi matrahının eksik beyanı olarak kabulü ile vergi inceleme raporuna istinaden 213 sayılı Kanun\'un 30. maddesinin 4. ve 6. bentleri gereğince tekerrür hükümleri uygulanmak suretiyle re\'sen kurumlar vergisi tarh ediliği, taşınmaz satış kazancı istisnasına ilişkin işlemlerin, 5520 sayılı Kanun\'a uygun olarak yapıldığı, 1 Seri Nolu Tebliğ\'in fon hesabına alınma işleminin, satışın yapıldığı yılı izleyen hesap döneminin başından itibaren kazancın beyan edildiği döneme ait kurumlar vergisi beyannamesinin verildiği tarihe kadar yapılmasına dair zaman şartı dışında tüm kanuni şartların yerine getirildiği, taşınmaz satış istisnasından yararlanmak için gerekli olduğu iddia edilen zaman şartının, 1 Seri No\'lu Kurumlar Vergisi Genel Tebliği ile getirildiği ancak, bu tebliğin dayanağı ve taşınmaz satış kazancı istisnasının düzenlendiği 5520 sayılı Kanun\'un 5/1-e maddesinde söz konusu istisnadan yararlanmak için bu şartın aranmadığı, bu şekilde yasal düzenlemenin kapsamının tebliğ hükmü ile daraltıldığı, kanun hükmünün düzenleme kapsamının genel tebliğ ile daraltılmasının kanunilik ilkesi ve normlar hiyerarşisine aykırı olduğu”</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Değerlendirme ve Sonuç</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Verginin kanuniliği ülkesi tüm hukuk devleti olan ülkelerde kabul edildiği gibi ülkemizde de kabul gören evrensel bir vergilendirme ilkesidir. Bu ilke gereğince vergi konulması ve kaldırılması işlemleri ancak kanuna dayalı olarak yapılabilir. Vergi kanunlarına dayalı olarak çıkarılan ve uygulamaların nasıl yapılacağını gösteren genel tebliğ düzenlemeleri kanuna aykırı olamayacağı gibi mükellef hakları açısından kısıtlayıcı sonuç doğuramaz. Genel tebliğler düzenlemelerinin hukuki denetimi yapma yetkisi Danıştay’dadır. Bir vergi avukatı vergilendirme işlemini dava konusu ederken işlemin kanuna aykırı yönlerine dikkat çekmeli vergi davasına ilişkin dilekçelerde vergilendirme işleminin kanuna uygun olup olmadığı konusunda vergi mahkemesini araştırmaya sevk etmelidir. Vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olabileceği, ancak verginin kanuniliği ilkesine aykırı olması ihtimali vergi avukatı tarafından iyi araştırmalı varsa buna dair emsal vergi yargısı kararları dava dilekçelerine eklenmelidir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:code -->\r\n<pre class=\"wp-block-code\"><code></code></pre>\r\n<!-- /wp:code -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1379,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-full\"><img class=\"alignnone wp-image-1388 size-medium\" src=\"https://www.davavergi.com/wp-content/uploads/2025/01/verginin-kanuniligi-2-300x300.jpeg\" alt=\"\" width=\"300\" height=\"300\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"> </h2>\r\n<!-- /wp:heading -->\r\n\r\n<!-- wp:list -->\r\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\r\n<li> </li>\r\n<!-- /wp:list-item --></ul>\r\n<!-- /wp:list -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?','','inherit','closed','closed','','1377-revision-v1','','','2025-01-04 17:27:56','2025-01-04 14:27:56','',1377,'https://www.davavergi.com/?p=1390',0,'revision','',0),
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(1383,5,'2025-01-03 19:37:19','2025-01-03 16:37:19','<label> Adınız\n    [text* your-name autocomplete:name] </label>\n\n<label> E-posta adresiniz\n    [email* your-email autocomplete:email] </label>\n\n<label> Konu\n    [text* your-subject] </label>\n\n<label> İletiniz (tercihe bağlı)\n    [textarea your-message] </label>\n\n[submit \"Gönder\"]\n[_site_title] \"[your-subject]\"\n[_site_title] <wordpress@davavergi.com>\nKimden: [your-name] [your-email]\nKonu: [your-subject]\n\nİleti gövdesi:\n[your-message]\n\n-- \nBu, web sitenizde bir iletişim formunun gönderildiğine dair bir bildirimdir ([_site_title] [_site_url]).\n[_site_admin_email]\nReply-To: [your-email]\n\n0\n0\n\n[_site_title] \"[your-subject]\"\n[_site_title] <wordpress@davavergi.com>\nİleti gövdesi:\n[your-message]\n\n-- \nBu e-posta, e-posta adresinizin kullanıldığı web sitemizdeki ([_site_title] [_site_url]) iletişim formu gönderiminizin makbuzudur. Eğer bu kişi siz değilseniz, lütfen bu mesajı dikkate almayın.\n[your-email]\nReply-To: [_site_admin_email]\n\n0\n0\nMesajınız için teşekkürler. Gönderildi.\nMesajınız gönderilirken bir hata oluştu. Lütfen daha sonra tekrar deneyin.\nBir veya daha fazla alanda hata bulundu. Lütfen kontrol edin ve tekrar deneyin.\nMesajınız gönderilirken bir hata oluştu. Lütfen daha sonra tekrar deneyin.\nMesajınızı göndermeden önce şartları ve koşulları kabul etmeniz gerekmektedir.\nLütfen bu alanı doldurunuz.\nBu alan çok uzun bir girdiye sahiptir.\nBu alan çok kısa bir girişe sahiptir.\nDosya yüklenirken bilinmeyen bir hata oluştu.\nBu dosya türünü yükleme iznine sahip değilsiniz.\nYüklenen dosya çok büyük.\nDosya yüklenirken hata meydana geldi.','İletişim formu 1','','publish','closed','closed','','iletisim-formu-1','','','2025-01-03 19:37:19','2025-01-03 16:37:19','',0,'https://www.davavergi.com/?post_type=wpcf7_contact_form&p=1383',0,'wpcf7_contact_form','',0),
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(1388,1,'2025-01-04 17:27:33','2025-01-04 14:27:33','verginin kanuniliği','verginin kanuniliği','verginin kanuniliği','inherit','closed','closed','','verginin-kanuniligi-3','','','2025-01-09 14:21:28','2025-01-09 11:21:28','',1377,'https://www.davavergi.com/wp-content/uploads/2025/01/verginin-kanuniligi-2.jpeg',0,'attachment','image/jpeg',0),
(1389,1,'2025-01-04 17:27:37','2025-01-04 14:27:37','<!-- wp:paragraph -->\n<p>Verginin kanuniliği ilkesi, vergi hukukunun temel ilkelerinden biridir ve Anayasa’da yer alır. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Bu ilke, bireylerin mülkiyet hakkını ve hukuki güvenliğini korumayı amaçlar. Kanun dışında bir düzenleyici işlemle örneğin yönetmelik, genel tebliğ vb. vergi konulamayacağını ifade eder.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Türkiye’de Verginin Kanuniliği İlkesinin Kaynağı</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Türkiye Cumhuriyeti Anayasası’nın 73. maddesinde şu ifade yer alır:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İlkenin Temel Unsurları</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         1.      Kanunilik Şartı: Vergi, yalnızca yasama organı tarafından çıkarılan bir kanunla düzenlenebilir. İdari düzenlemelerle vergi konulamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         2.      Belirlilik İlkesi: Verginin konusu, matrahı, oranı, mükellefi gibi unsurlar kanunda açıkça düzenlenmelidir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         3.      Hukuki Güvence: Vergi mükelleflerinin keyfi uygulamalara maruz kalmaması için yasal bir dayanak sağlanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Amacı</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Devletin keyfi vergilendirme yetkisini sınırlandırmak,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Bireylerin mülkiyet hakkını ve ekonomik özgürlüklerini güvence altına almak,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Hukuk devleti ilkesini hayata geçirmek.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu ilke, sadece Türkiye’de değil, hukuk devleti anlayışını benimseyen diğer ülkelerde de temel bir prensip olarak kabul edilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Avukatının Verginin Kanuniliği İlkesi Kapsamında Görevleri Nelerdir?</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi avukatı, verginin kanuniliği ilkesi çerçevesinde mükelleflerin haklarını korumak ve hukuka aykırı vergilendirme işlemlerine karşı gerekli adımları atmak için önemli bir rol oynar. Vergi hukuku konusunda uzmanlaşmış bir avukatın bu ilke bağlamında yapabileceği başlıca işler şunlardır:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1. Vergi Denetim Süreçlerinde Danışmanlık</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Mükelleflerin vergi incelemelerinde haklarının korunmasını sağlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi idaresinin talep ettiği bilgi ve belgelerin doğru bir şekilde sunulmasına rehberlik eder.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2. Hukuka Aykırı Vergilendirme İşlemlerine Karşı İtiraz</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi tarhiyatı veya ceza kararlarının kanuna uygunluğunu değerlendirir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Hukuka aykırılık tespit edilirse, vergi idaresine başvuru yaparak itirazda bulunur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Vergi Davaları</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi idaresi ile mükellef arasındaki ihtilafların çözümlenmesi için vergi mahkemelerinde dava açar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Özellikle verginin kanuniliği ilkesine aykırı işlemleri gerekçe göstererek tarhiyatın iptalini talep eder.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. Anayasa Mahkemesi’ne Bireysel Başvuru</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Verginin kanuniliği ilkesine aykırılık nedeniyle mükelleflerin anayasal haklarının ihlal edildiği durumlarda, Anayasa Mahkemesi’ne bireysel başvuru yapabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. Uluslararası Hukuk ve AİHM Süreçleri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi düzenlemeleri uluslararası sözleşmelere veya Avrupa İnsan Hakları Sözleşmesi’ne aykırıysa, AİHM’ye başvuru süreçlerini yönetebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>6. Vergi Planlaması ve Uyum Süreçleri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Şirketlere ve bireylere vergi planlaması konusunda hukuki destek sağlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Mükelleflerin işlemlerinin yasal düzenlemelere uygun olmasını garanti ederek olası ihtilafları önler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>7. Mevzuat Takibi ve Bilgilendirme</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi kanunlarında yapılan değişiklikleri takip ederek mükellefleri bilgilendirir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi mevzuatında belirsiz veya hukuka aykırı düzenlemelere dikkat çeker.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bir vergi avukatı, mükellefin mali haklarını savunurken kanunilik ilkesini temel bir savunma mekanizması olarak kullanır ve gerektiğinde devletin yaptığı düzenlemelerin hukuk sınırlarında olup olmadığını sorgular.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İyi bir vergi avukatı, açılacak bir vergi davasında kanuni ilkeleri esas alarak bir vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olsa dahi kanuna uygun olup olmadığı konusundaki iddia ve çelişkileri dava dilekçesinde göstermelidir. Vergi avukatının dava dilekçelerinde ileri sürdüğü iddiaları vergi mahkemeleri ve dolayısıyla vergi mahkemesince verilecek gerekçeli kararlar yönünden ufuk açıcı olmalıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Genel tebliğler, normlar hiyerarşisinde idari düzenleyici işlemler arasında yer alır ve Anayasa’ya, kanunlara ve kanun hükmünde kararnamelere aykırı olmamak zorundadır. Normlar hiyerarşisindeki yerleri şu şekilde özetlenebilir:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi İdaresince Çıkarılan Genel Tebliğlerin Vergi Hukukundaki Yeri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Normlar Hiyerarşisi</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         1.      Anayasa</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        En üst normdur. Tüm düzenlemeler Anayasa’ya uygun olmak zorundadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         2.      Kanunlar ve Uluslararası Sözleşmeler</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Kanunlar, Anayasa’ya uygun olarak çıkarılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Türkiye’de usulüne uygun yürürlüğe giren uluslararası sözleşmeler kanun hükmündedir ve bazı durumlarda iç hukukun üstünde değerlendirilir (örneğin, temel hak ve özgürlüklere ilişkin uluslararası sözleşmeler).</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         3.      Kanun Hükmünde Kararnameler (KHK) (Eski uygulamalar için geçerli)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Yasal çerçeve içinde çıkarılan ve yasama yetkisine dayanan düzenlemelerdir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         4.      Cumhurbaşkanlığı Kararnameleri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Yürütme yetkisine dayalıdır, ancak Anayasa ve kanunlara aykırı olamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         5.      Yönetmelikler</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Kanunların uygulanmasını detaylandıran düzenlemelerdir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         6.      Genel Tebliğler</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Yönetmeliklere ve kanunlara dayanılarak çıkarılır. Kamu idaresi tarafından, özellikle vergi ve maliye konularında uygulamaları açıklamak, yönlendirmek veya detaylandırmak amacıyla yayımlanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Genel Tebliğlerin Hukuki Niteliği</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Bağlayıcılık: Tebliğler, ilgili idare ve uygulayıcılar için bağlayıcıdır. Ancak bireyler veya mükellefler açısından doğrudan bağlayıcı değildir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Hukuki Denetim: Kanuna, yönetmeliklere veya Anayasa’ya aykırı bir tebliğ, yargı denetimine tabidir. Danıştay’da açılacak bir iptal davasıyla hukuka aykırı tebliğlerin yürürlükten kaldırılması talep edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Hukukunda Önemi</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi hukukunda genel tebliğler, Vergi Usul Kanunu gibi temel kanunlara dayalı olarak çıkarılır ve uygulamaya yönelik detaylar içerir. Örneğin:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi beyannamelerinin doldurulması,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Vergi oranlarının açıklanması,</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Uygulama usullerinin belirlenmesi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tebliğlerin kanunlara aykırı olması durumunda mükelleflerin mahkemeye başvurarak itiraz etme hakkı bulunmaktadır. Bu nedenle genel tebliğler, normlar hiyerarşisinde kanunların altında, yönetmeliklerle aynı düzeyde bir konuma sahiptir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Genel tebliğlerin hukuki denetimini Türkiye’de idari yargı yapar. Bu denetim, genel olarak Danıştay tarafından gerçekleştirilir. Tebliğlerin hukuka uygunluğunun denetlenmesi şu şekilde açıklanabilir:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1. Tebliğlerin Denetim Merci: Danıştay</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Genel Tebliğlerin Hukuki Niteliği: Tebliğler, birer idari düzenleyici işlem olarak kabul edilir. Vergi hukukunda tebliğler, kanunların uygulanmasına ilişkin açıklama ve talimatlar içerir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Yetkili Mahkeme: Tebliğler, doğrudan bireyler üzerinde bağlayıcı bir etki yaratmasa da uygulama sırasında hak ihlalleri doğurabilir. Bu tür düzenleyici işlemlerin denetimi için yetkili mahkeme Danıştaydır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2. Hukuki Denetim Süreci</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Düzenleyici İşleme İptal Davası: Hukuka aykırı olduğu düşünülen bir tebliğe karşı, tebliğin yayımlandığı tarihten itibaren 60 gün içinde Danıştay’da iptal davası açılabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Başvuru Yapabilecek Kişiler:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Doğrudan tebliğin uygulamasından etkilenen bireyler veya kurumlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Tebliğle ilişkili olarak hak kaybına uğrayacağını iddia eden mükellefler.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Denetim Ölçütleri</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Danıştay, tebliğlerin hukuka uygunluğunu aşağıdaki ölçütlere göre denetler:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         1.      Yetki Unsuru: Tebliğ, yetkili bir idari organ tarafından çıkarılmış olmalıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         2.      Şekil Unsuru: Tebliğin hazırlanması ve yayımlanması sırasında usul kurallarına uyulmuş olmalıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         3.      Konu Unsuru: Tebliğ, kanunun uygulanmasını açıklayıcı ve tamamlayıcı nitelikte olmalıdır. Kanunları değiştirecek ya da genişletecek düzenlemeler içeremez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         4.      Amaç Unsuru: Tebliğin amacı, kamu yararını gözetmeli ve keyfi bir düzenleme olmamalıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         5.      Anayasaya ve Kanunlara Uygunluk: Tebliğ, Anayasa’ya, kanunlara ve diğer üst normlara aykırı olmamalıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. Yargılama Sonucu</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        İptal Kararı: Danıştay, tebliğin hukuka aykırı olduğuna karar verirse, ilgili düzenlemenin iptaline hükmeder. Bu karar, genel olarak geriye yürüyen sonuçlar doğurmaz; yani iptal edilen tebliğ, iptal kararından önceki dönemde uygulanmış olan işlemleri doğrudan etkilemez.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         •        Ret Kararı: Tebliğin hukuka uygun olduğuna karar verilirse, dava reddedilir ve tebliğ yürürlükte kalır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. Bireysel Davalar ve Tebliğ Denetimi</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bir genel tebliğe karşı doğrudan iptal davası açılmamışsa veya iptal edilmemişse, mükellefler, tebliğe dayalı bir vergi işlemi nedeniyle kendi aleyhlerine yapılan uygulamaya karşı bireysel dava açabilir. Vergi mahkemesi, tebliğin hukuka uygunluğunu dolaylı olarak inceleyebilir ve hukuka aykırılık tespit ederse işlem iptal edilebilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Özetle:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Genel tebliğlerin hukuki denetimini esas olarak Danıştay yapar. Ancak bireysel davalar yoluyla tebliğlerin hukuka uygunluğu vergi mahkemelerinde de dolaylı olarak tartışılabilir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Emsal Vergi Mahkemesi Kararı ve Danıştay’ın Konuya Bakışı</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Danıştay Dördüncü Dairenin 21.03.2022 gün ve E: 2018/4403,  K: 2022/1700 sayılı “ONAMA” kararı da şu yöndedir:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“davacı şirketin 2013 yılında sattığı gayrimenkulden elde ettiği satış kârının, 5520 sayılı Kurumlar Vergisi Kanunu\'nun 5/1-e maddesi kapsamında kurumlar vergisinden istisna edilen % 75\'lik kısmının, 1 Seri Nolu Kurumlar Vergisi Genel Tebliği\'nde belirtildiği şekilde, dönem sonunda ticari bilanço kârına ve mali kârına dahil edilmesi gerekirken, aynı yıl içerisinde Özel Fon Hesabına alındığı ve bilahare sermayeye ilave edildiği, bu şekilde tebliğde istisna uygulaması için öngörülen emredici şartlar ihlal edildiğinden bahisle istisna uygulamasından yararlanılamayacağı sonucuna varıldığı ve bu durumun 2013 hesap dönemi kurumlar vergisi matrahının eksik beyanı olarak kabulü ile vergi inceleme raporuna istinaden 213 sayılı Kanun\'un 30. maddesinin 4. ve 6. bentleri gereğince tekerrür hükümleri uygulanmak suretiyle re\'sen kurumlar vergisi tarh ediliği, taşınmaz satış kazancı istisnasına ilişkin işlemlerin, 5520 sayılı Kanun\'a uygun olarak yapıldığı, 1 Seri Nolu Tebliğ\'in fon hesabına alınma işleminin, satışın yapıldığı yılı izleyen hesap döneminin başından itibaren kazancın beyan edildiği döneme ait kurumlar vergisi beyannamesinin verildiği tarihe kadar yapılmasına dair zaman şartı dışında tüm kanuni şartların yerine getirildiği, taşınmaz satış istisnasından yararlanmak için gerekli olduğu iddia edilen zaman şartının, 1 Seri No\'lu Kurumlar Vergisi Genel Tebliği ile getirildiği ancak, bu tebliğin dayanağı ve taşınmaz satış kazancı istisnasının düzenlendiği 5520 sayılı Kanun\'un 5/1-e maddesinde söz konusu istisnadan yararlanmak için bu şartın aranmadığı, bu şekilde yasal düzenlemenin kapsamının tebliğ hükmü ile daraltıldığı, kanun hükmünün düzenleme kapsamının genel tebliğ ile daraltılmasının kanunilik ilkesi ve normlar hiyerarşisine aykırı olduğu”</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Değerlendirme ve Sonuç</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Verginin kanuniliği ülkesi tüm hukuk devleti olan ülkelerde kabul edildiği gibi ülkemizde de kabul gören evrensel bir vergilendirme ilkesidir. Bu ilke gereğince vergi konulması ve kaldırılması işlemleri ancak kanuna dayalı olarak yapılabilir. Vergi kanunlarına dayalı olarak çıkarılan ve uygulamaların nasıl yapılacağını gösteren genel tebliğ düzenlemeleri kanuna aykırı olamayacağı gibi mükellef hakları açısından kısıtlayıcı sonuç doğuramaz. Genel tebliğler düzenlemelerinin hukuki denetimi yapma yetkisi Danıştay’dadır. Bir vergi avukatı vergilendirme işlemini dava konusu ederken işlemin kanuna aykırı yönlerine dikkat çekmeli vergi davasına ilişkin dilekçelerde vergilendirme işleminin kanuna uygun olup olmadığı konusunda vergi mahkemesini araştırmaya sevk etmelidir. Vergilendirme işleminin genel tebliğ vb idari düzenlemelere uygun olabileceği, ancak verginin kanuniliği ilkesine aykırı olması ihtimali vergi avukatı tarafından iyi araştırmalı varsa buna dair emsal vergi yargısı kararları dava dilekçelerine eklenmelidir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:code -->\n<pre class=\"wp-block-code\"><code></code></pre>\n<!-- /wp:code -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1379,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-full\"><img class=\"wp-image-1379\" src=\"https://www.davavergi.com/wp-content/uploads/2025/01/VERGININ-KANUNILIGI-1.jpeg\" alt=\"\" data-wp-editing=\"1\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\"> </h2>\n<!-- /wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li> </li>\n<!-- /wp:list-item --></ul>\n<!-- /wp:list -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->','Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?','','inherit','closed','closed','','1377-autosave-v1','','','2025-01-04 17:27:37','2025-01-04 14:27:37','',1377,'https://www.davavergi.com/?p=1389',0,'revision','',0),
(1391,5,'2025-01-07 12:01:51','2025-01-07 09:01:51','mukellef haber','mukellef haber','mukellef haber','inherit','closed','closed','','mukellef-haber','','','2025-01-07 12:03:11','2025-01-07 09:03:11','',0,'https://www.davavergi.com/wp-content/uploads/2025/01/mukellef-haber.svg',0,'attachment','image/svg+xml',0);
INSERT INTO `wsxwp_posts` VALUES
(1445,5,'2025-01-15 17:34:25','2025-01-15 14:34:25','{\n    \"sidebars_widgets[sidebar-desktop]\": {\n        \"value\": [\n            \"sfradvancedpostswidget2-2\",\n            \"sfrnumberwidget-2\",\n            \"sfradvancedpostswidget1-2\",\n            \"sfrcustomerwidget-2\",\n            \"text-5\"\n        ],\n        \"type\": \"option\",\n        \"user_id\": 5,\n        \"date_modified_gmt\": \"2025-01-15 14:34:25\"\n    },\n    \"widget_custom_html[3]\": {\n        \"value\": [],\n        \"type\": \"option\",\n        \"user_id\": 5,\n        \"date_modified_gmt\": \"2025-01-15 12:10:06\"\n    },\n    \"widget_text[5]\": {\n        \"value\": {\n            \"encoded_serialized_instance\": \"a:4:{s:5:"title";s:0:"";s:4:"text";s:28700:"<h1><strong>Vergi Hukuku İncelemeleri ve Vergi Davaları</strong></h1>
Vergi, devletin ve diğer kamu kuruluşlarının hizmetlerini finanse etmek için bireylerden ve kurumlardan zorunlu olarak topladığı paradır. Vergi, bireylerin ve kurumların gelirlerinden, servetlerinden veya harcamalarından alınır ve kamu gelirlerinin en önemli kaynağını oluşturur.

Vergi hukuku genel itibarıyla vergi ve mükellefler arasındaki hukuki süreçle ilgilenir. Türk Vergi sistemi beyan esasına dayanmaktadır. Veri mükellefleri kendiliğinden beyan ettikleri vergiler üzerine yapılan tahakkuklara karşı vergi davası açamazlar.

Vergi idaresi, vergi kaybı veya kaçağı olduğuna dair bulgular bulursa, vergi incelemesi yapar. Bu inceleme sonucunda, ikmalen veya resen vergi tarhiyatı yapılabilir. Tarh edilen vergi ve cezalara karşı vergi mükelleflerinin kendileri ya da vekalet verecekleri vergi avukatları tarafından vergi davası açmaları mümkündür.

Zamanında ödenmeyen vergi borçları vergi dairesince ödeme emriyle takip ve tahsil edilir. Vergi borcu yine ödenmezse vergi dairesi kamu haczi yöntemi olan e haciz yoluyla mükelleflerin banka hesaplarına veya taşınmazlarına e haciz tatbik edebilir.

Vergi dairesince tesis edilen vergilendirme işlemleri olan tarhıyat, ödeme emri ve e haciz işlemlerine karşı yetkili vergi mahkemelerinde vergi davası açılabilir. Vergi davalarının alanında uzman vergi avukatıyla takip edilmesi mükelleflerin hak kaybına uğramamaları için önem taşır.
<h2>Verginin Yasal Dayanağı</h2>
Türk Vergi Hukukunda verginin temel yasal dayanağını Anayasa oluşturmaktadır. Anayasanın 73 maddesinde “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır.

Vergi incelemeleri vergi mükelleflerinin beyanlarını kontrol etmek için yapılan önemli bir denetimdir. Bu süreç, beyanların doğruluğunu ve vergi kanunlarına uygunluğunu sağlamayı amaçlar.

Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.” Hükmü yer almaktadır. Bu hüküm tüm vergi kanunlarının temelini oluşturmaktadır. Bu hükmün en önemli sonucu yasal dayanağı olmadan vergi alınamayacağı ilkesidir.

Vergi uyuşmazlıklarını çözmek amacıyla yargıya taşınan vergi davaları, vergi mükellefleri için önemli bir süreçtir. Genellikle vergi tarhının hatalı olduğu iddiasıyla veya re sen yapılan tarhiyatların hukuka uygun olup olmadığının değerlendirilmesi amacıyla açılmaktadır.

Dava konusu olan hususlar arasında, mükellefin vergi beyannamesinde yer alan bilgilerle tarh edilen vergiler arasındaki uyuşmazlıklar ön plandadır. Vergi mükellefleri, vergi idaresinin kararlarına karşı yasal haklarını kullanarak, kendileri için en uygun çözüme ulaşmayı hedeflerler.
<h2>Verginin Temel Özellikleri Nelerdir?</h2>
<ol>
 	<li><strong>Zorunluluk: </strong>Vergi, kanunlarla belirlenen bir yükümlülüktür ve bireyler bu yükümlülükten kaçınamaz. Yani vergi isteğe bağlı değildir. Bu arada vergiden kaçınmak mümkündür. Ama vergi kaçırmak ceza hukuku anlamında suçtur.</li>
 	<li><strong>Karşılıksızlık: </strong>Vergi ödendiğinde, devlet tarafından doğrudan belirli bir mal veya hizmet sağlanmaz. Ancak toplumsal refah ve kamu hizmetleri bu gelirle finanse edilir.</li>
 	<li><strong>Kanunilik: </strong>Verginin türü, oranı ve uygulama şekli kanunlarla düzenlenir (Anayasa’nın 73. maddesi gereği).</li>
 	<li><strong>Genellik:</strong> Vergi tüm bireyleri kapsar; ancak gelire, harcamaya ve servete göre farklı oranlarla uygulanabilir.</li>
</ol>
<h2>Vergi Türleri ve Vergi Çeşitleri Nelerdir?</h2>
Vergiler bir çok şekilde elde edilebilir.

<strong>Gelir Üzerinden Alınan Vergiler:</strong> Bireylerin ve kurumların elde ettikleri gelirlerden alınır. Örneğin:
<ul>
 	<li>Gelir Vergisi</li>
 	<li>Kurumlar Vergisi</li>
</ul>
<strong>Harcamalar Üzerinden Alınan Vergiler:</strong> Mal ve hizmet tüketiminden alınır. Örneğin:
<ul>
 	<li>Katma Değer Vergisi (KDV)</li>
 	<li>Özel Tüketim Vergisi (ÖTV)</li>
</ul>
<strong>Servet Üzerinden Alınan Vergiler:</strong> Kişilerin veya kurumların sahip oldukları malvarlıklarından alınır. Örneğin:
<ul>
 	<li>Emlak Vergisi</li>
 	<li>Motorlu Taşıtlar Vergisi</li>
</ul>
<h3> Verginin Amaçları Nelerdir?</h3>
<ul>
 	<li>Kamu hizmetlerini finanse etmek (örneğin, eğitim, sağlık, altyapı projeleri).</li>
 	<li>Gelir dağılımını dengelemek.</li>
 	<li>Ekonomik büyüme ve istikrarı sağlamak.</li>
 	<li>Çevre koruma gibi sosyal hedeflere ulaşmak.</li>
</ul>
Vergi yoluyla hükümetler ekonomiye doğrudan müdahale eder ve servetin el değiştirmesine yol açabilir.
<h3>Vergi Hukuku Tanımı Nedir?</h3>
Vergi hukuku, devletin ve kamu tüzel kişiliklerinin vergi koyma, toplama ve denetleme yetkilerini düzenler. Ayrıca, bireylerin ve tüzel kişilerin vergi yükümlülüklerine karşı hak ve sorumluluklarını belirler. Devletin mali ihtiyaçlarını karşılaması için gelir elde etmesini sağlar. Bu süreçte uyulması gereken kuralları ve uyulmadığında uygulanacak yaptırımları içerir.

<strong>Vergi hukuku genel olarak iki ana bölüme ayrılır:</strong>
<ul>
 	<li><strong>Maddi Vergi Hukuku:</strong> Vergi türlerini, vergi oranlarını, verginin tarh, tahakkuk ve tahsil süreçlerini düzenler.</li>
 	<li><strong>Şekli Vergi Hukuku:</strong> Vergi usulüne ilişkin kuralları içerir ve mükelleflerin beyanname verme, kayıt tutma gibi yükümlülüklerini belirler.</li>
</ul>
<strong>Vergi hukukunun kaynakları şunlardır:</strong>
<ul>
 	<li><strong>Anayasa</strong>: Vergi koyma yetkisini belirler ve sınırlarını çizer.</li>
 	<li><strong>Kanunlar</strong>: Vergi kanunları (örneğin, Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu).</li>
 	<li><strong>Uluslararası anlaşmalar:</strong> Çifte vergilendirmeyi önleme anlaşmaları gibi.</li>
 	<li><strong>Yargı kararları:</strong> Vergi davalarında verilen mahkeme kararları.</li>
</ul>
Vergi hukukunda temel ilke, “kanunilik ilkesi”dir. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Ayrıca vergilerin adil, eşit ve ölçülü olması gereklidir.
<h2>Vergi Ceza Hukuku ve Vergi Ceza Türleri</h2>
Vergi ceza hukuku, vergi hukukunun bir alt dalıdır. Mükelleflerin vergi mevzuatına aykırı davranışlarını önlemek ve cezalandırmak için düzenlenmiştir. Bu hukuk dalı, cezai yaptırımların türlerini ve uygulanma usullerini kapsar.

Vergi ceza hukuku, vergi yükümlülükleri yerine getirmeyen veya vergi yasalarını ihlal eden kişilere uygulanacak cezaları düzenler. Amaç, vergi sisteminin doğru işlemesini sağlamak, haksız rekabeti önlemek ve kamu gelirlerini korumaktır.
<h3>Vergi Ceza Hukukunun Unsurları:</h3>
<strong>Vergi Suçları:</strong>

Vergi ceza hukukunda, mükellefin bilerek ya da bilmeyerek yasaya aykırı davranışları suç olarak nitelendirilir. Örnekler:
<ul>
 	<li>Vergi kaçakçılığı (örneğin, sahte belge düzenlemek),</li>
 	<li>Vergi ziyaı (verginin zamanında ya da eksik ödenmesi),</li>
 	<li>Muhasebe hileleri.</li>
</ul>
<strong>Vergi Kabahatleri:</strong>

Vergi suçlarının daha hafif dereceli ihlalleri kabahat olarak değerlendirilir. Örnek:
<ul>
 	<li>Beyanname verme yükümlülüğünün yerine getirilmemesi,</li>
 	<li>Defter ve belgelerin eksik tutulması.</li>
</ul>
<strong>Yaptırımlar:</strong>

Vergi ceza hukuku, suç ve kabahatlere karşı farklı yaptırımlar öngörür:
<ul>
 	<li>İdari Yaptırımlar: Para cezaları, usulsüzlük cezaları, özel usulsüzlük cezaları, gecikme zammı.</li>
 	<li>Cezai Yaptırımlar: Hapis cezası (örneğin, sahte fatura düzenlemek veya kullanmak gibi kaçakçılık suçlarında).</li>
</ul>
<h3> Vergi Ceza Hukukunun Temel İlkeleri:</h3>
<strong>Kanunilik İlkesi:</strong>

Suç ve cezalar yalnızca kanunla düzenlenir. Bir davranış, kanunda suç olarak tanımlanmıyorsa cezalandırılamaz.

<strong>Kusurluluk İlkesi:</strong>

Kişinin bilerek ya da isteyerek vergi suçunu işlemesi, ceza uygulanmasında önemli bir ölçüttür.

<strong>Orantılılık İlkesi:</strong>

Verilen cezanın, işlenen suça uygun olması gerekir.

<strong>Masumiyet Karinesi:</strong>

Suçu ispat edilene kadar herkes masum kabul edilir.
<h2>Vergi Ceza Hukuku Kapsamındaki Suç ve Kabahatler</h2>
<h3>Vergi Suçlarını Oluşturan Haller:</h3>
<strong>Vergi Kaçakçılığı Suçu: </strong>Sahte veya yanıltıcı belge düzenlemek veya kullanmak (hapis cezası gerektirir).

<strong>Hileli Vergi Suçu: </strong>Bilerek yanlış beyanname düzenlemek.

<strong>Vergi İade Suistimalleri: </strong>Haksız yere vergi iadesi talep etmek.
<h3>Vergi Kabahatlerini Oluşturan Haller:</h3>
<ul>
 	<li>Usulsüzlük Suçları</li>
 	<li>Defter ve belgeleri mevzuata uygun tutmamak.</li>
 	<li>Zamanında beyanname vermemek.</li>
 	<li>Vergi Ziyaı Kabahati:</li>
 	<li>Ödenmesi gereken verginin eksik veya hiç ödenmemesi.</li>
</ul>
<h3>Vergi Ceza Hukukunda Yargılama Süreci:</h3>
Vergi ve cezalara karşı mükellefler tarafından yada vergi avukatlarınca vergi mahkemelerinde vergi davaları açılabilir. Ancak vergi suçları yönünden örneğin VUK’na muhalefet suçlarında suç duyurusu üzerine asliye ceza mahkemelerinde kamu davası açılır.
<ul>
 	<li>İdari Yargı: Vergi ziyaı ve usulsüzlük cezalarına karşı vergi mahkemelerinde dava açılır.</li>
 	<li>Adli Yargı: Kaçakçılık suçu gibi ağır suçlar için ceza mahkemelerinde yargılama yapılır.</li>
</ul>
<h2>Vergi Ceza Hukukunun Amacı:</h2>
<ul>
 	<li>Vergi düzenine uyumu sağlamak,</li>
 	<li>Kamu gelirlerini korumak,</li>
 	<li>Vergi kayıp ve kaçağını önlemek,</li>
 	<li>Vergi hukukunda caydırıcılığı sağlamaktır.</li>
</ul>
<h2>Vergi incelemesi nedir neden yapılır?</h2>
Vergi incelemesi, mükelleflerin vergi kanunlarına uygun hareket edip etmediklerinin denetlenmesi amacıyla yapılan resmi bir denetim sürecidir. Bu inceleme, mükelleflerin vergi beyannamelerinin doğruluğunu kontrol etmek ve varsa vergiye ilişkin hata veya eksiklikleri tespit etmek için yapılır. Vergi incelemesi, 213 sayılı Vergi Usul Kanunu (VUK) kapsamında düzenlenmiştir.

213 sayılı Vergi Usul Kanununun 134. Maddesinde “Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.” Hükmü yer almaktadır.
<h3>Vergi İncelemesinin Amaçları:</h3>
<ol>
 	<li>Vergi kayıp ve kaçağını önlemek: Vergi ödemekten kaçınma ya da eksik ödeme gibi durumların tespit edilmesi.</li>
 	<li>Vergi matrahını doğrulamak: Beyan edilen gelir, gider ve kazançların gerçek durumu yansıtıp yansıtmadığını kontrol etmek.</li>
 	<li>Kanunlara uygunluk sağlamak: Mükelleflerin vergi mevzuatına uygun hareket etmesini sağlamak.</li>
</ol>
<h3>Vergi İncelemesini Kimler Yapar?</h3>
Vergi incelemesi, vergi müfettişleri, vergi müfettiş yardımcıları, vergi denetmenleri ve diğer yetkili denetim elemanları tarafından yapılır. Bu kişilerin yetkileri Vergi Usul Kanunu’nda belirlenmiştir.
<h3>Vergi İncelemesinin Kapsamı:</h3>
Vergi incelemesi, mükellefin tüm vergilendirme dönemlerini kapsayabileceği gibi yalnızca belirli bir döneme veya vergi türüne yönelik de olabilir. Örneğin:
<ul>
 	<li>Gelir veya kurumlar vergisi incelemesi</li>
 	<li>Katma değer vergisi incelemesi</li>
 	<li>Özel tüketim vergisi incelemesi</li>
</ul>
<h3>Vergi İncelemesi Süreci:</h3>
<ol>
 	<li>İnceleme Başlangıcı: Vergi müfettişi, mükellefe incelemeye başlandığını resmi bir yazıyla bildirir (örneğin, inceleme tutanağı düzenlenir).</li>
 	<li>Belgelerin Talep Edilmesi: Defter, belge ve kayıtlar incelenmek üzere mükelleften talep edilir.</li>
 	<li>İnceleme Süreci: İnceleme, mükellefin işyerinde ya da vergi dairesinde yapılabilir.</li>
 	<li>İnceleme Raporu Hazırlanması: İnceleme sonucunda bir rapor hazırlanır ve mükellefe bildirilir.</li>
 	<li>Eğer hata veya eksiklik tespit edilirse, vergi ve ceza tarhiyatı yapılabilir.</li>
</ol>
<h3>Vergi İncelemesine İlişkin Haklar:</h3>
<ul>
 	<li>Bilgi ve belge verme yükümlülüğü: Mükellef, inceleme sürecinde talep edilen bilgi ve belgeleri sağlamak zorundadır.</li>
 	<li>Kanuni temsilci bulundurma hakkı: İnceleme sırasında mali müşavir veya avukat bulundurabilir.</li>
 	<li>Savunma hakkı: İnceleme sonucunda hazırlanan rapora itiraz etme veya uzlaşma talebinde bulunma hakkı vardır.</li>
</ul>
Vergi incelemesi teknik bir konu olduğu için vergi inceleme sürecinde özellikle vergi inceleme tutanağının hazırlanması esnasında mükellef haklarının yeterince korunması için uzman bir vergi danışmanı, mali müşavir ve vergi avukatından destek alınması gerekmektedir. Vergi incelemesi sonucunda uzlaşma yoluna gidilebileceği gibi vergi davası açma yolu da tercih edilebilir.

Vergi incelemesi sırasında bir vergi avukatı, mükellefin haklarını korumak, inceleme sürecini yönetmek ve olası uyuşmazlıklarda etkin bir hukuki savunma sağlamak amacıyla önemli görevler üstlenir.

Vergi avukatının bu süreçteki rolü, mükellefin yasal mevzuata uygun hareket etmesini sağlamak ve inceleme sonucunda oluşabilecek riskleri en aza indirmektir.
<h2>Vergi İncelemesinde Vergi Danışmanı ve Vergi Avukatının Görev ve Sorumlulukları Nelerdir?</h2>
<h3>İnceleme Sürecine Hazırlık:</h3>
<ul>
 	<li>Mükellefin muhasebe kayıtlarını, belgelerini ve beyanlarını önceden inceleyerek incelemeye hazır hale getirir.</li>
 	<li>Potansiyel riskleri ve eksiklikleri tespit ederek mükellefi bilgilendirir.</li>
</ul>
<h3> Hakların Korunması:</h3>
<ul>
 	<li>Vergi müfettişlerinin yetkilerinin sınırlarını takip eder ve mükellefin haklarını korur.</li>
 	<li>Usulsüz taleplere veya mevzuata aykırı işlemlere itiraz eder.</li>
 	<li>Mükellefin ifade ve bilgi verme süreçlerinde danışmanlık yapar ve temsil sağlar.</li>
</ul>
<h3>İnceleme Sürecinin Takibi:</h3>
<ul>
 	<li>İnceleme sırasında talep edilen belgelerin doğru ve eksiksiz sunulmasını sağlar.</li>
 	<li>İnceleme tutanaklarını kontrol eder ve hukuka aykırı durumlarda müdahalede bulunur.</li>
 	<li>nceleme sürecinin adil, şeffaf ve mevzuata uygun şekilde ilerlemesini denetler.</li>
</ul>
<h3>Uzlaşma ve İtiraz Süreçleri:</h3>
<ul>
 	<li>İnceleme sonucunda ortaya çıkan raporlara ve cezalı tarhiyatlara karşı mükellefi temsil eder.</li>
 	<li>Uzlaşma komisyonlarında mükellef adına müzakere yürütür.</li>
 	<li>Tarhiyat sonrası uzlaşma, dava açma veya ihtirazi kayıt gibi yolların hangisinin tercih edileceğine yönelik strateji belirler.</li>
</ul>
<h3>Dava Süreci ve Hukuki Savunma:</h3>
<ul>
 	<li>İnceleme sonucunda tahakkuk eden vergi ve cezalara karşı vergi mahkemesinde dava açar.</li>
 	<li>Dava dilekçelerini hazırlar, yargılama sürecinde mükellefi temsil eder ve hukuki savunma yapar.</li>
 	<li>Üst mahkemelerde (bölge idare mahkemesi veya Danıştay) temyiz süreçlerini yürütür.</li>
</ul>
<h3>Mevzuata Uygunluk Danışmanlığı:</h3>
İnceleme sürecinden sonra, mükellefin gelecekte aynı hataları yapmaması için vergi mevzuatına uygunluk konusunda rehberlik eder.
<h3>Vergi Avukatının Önemi:</h3>
<ul>
 	<li>Vergi incelemeleri genellikle teknik ve karmaşık süreçlerdir. Vergi avukatı, hukuki bilgi ve tecrübeleriyle mükellefi mevzuatın çerçevesinde korur.</li>
 	<li>Özellikle tarhiyat öncesi uzlaşma ve itiraz sürecinde mükellefin daha az mali yükümlülükle süreci tamamlamasını sağlar.</li>
 	<li>Hukuka aykırı işlemlerin tespiti durumunda, gerekli itirazları yaparak mükellefin mağduriyetini engeller.</li>
</ul>
Vergi avukatının profesyonel desteği, mükellefin hem mali hem de hukuki güvenliğini sağlar. Vergi avukatının dava süreçlerine hakimiyeti, vergi inceleme raporlarının iyi irdelenip bunlara karşı ileri sürülecek hususlara dikkat çekmesi, emsal vergi mahkemesi ve Danıştay kararlarının dava dilekçesine eklenmesi vergi davasının kazanılması adına önem taşır.
<h2><strong>Vergi Borcu Nasıl Ortaya Çıkar?</strong></h2>
Vergi borcu, mükellefin devletin belirlediği yasal düzenlemelere göre ödemesi gereken vergiyi süresinde ve tam olarak ödememesi durumunda oluşur. Vergi borcu, verginin tarh, tebliğ ve tahakkuk aşamalarının ardından, mükellef tarafından ödenmemesi veya eksik ödenmesiyle ortaya çıkar.
<h3>Vergi Borcunun Oluşma Süreci:</h3>
<strong>Verginin Tarihi (Hesaplanması):</strong>

Vergi borcunun hesaplanması aşamasıdır. Vergi matrahı üzerinden, kanunlarla belirlenen oranlar uygulanarak ödenecek vergi tutarı belirlenir.

Örnek: Gelir Vergisi, beyannamenin incelenmesiyle hesaplanır.

<strong>Verginin Tebliği:</strong>

Vergi idaresi tarafından tarh edilen verginin mükellefe bildirilmesi sürecidir. Bu aşamada, mükellef ne kadar vergi ödemesi gerektiğini öğrenir.

Tebliğ, posta yoluyla veya elektronik ortamda yapılabilir.

<strong>Verginin Tahakkuku (Kesinleşmesi):</strong>

Tebliğ edilen verginin yasal olarak ödenmesi gereken bir borç haline gelmesidir. Vergi, belirlenen süre içinde ödenmelidir.

<strong>Verginin Tahsili (Ödenmesi):</strong>

Tahakkuk eden verginin mükellef tarafından ödenmesi gerekir. Eğer mükellef ödemezse, vergi borcu doğar.
<h3>Vergi Borcunun Oluşmasının Nedenleri:</h3>
<strong>Beyan Üzerinden Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Mükellefin beyannamede belirttiği ancak ödemediği vergiler.</li>
 	<li><strong>Örneğin: Gelir vergisi, kurumlar vergisi.</strong></li>
</ul>
<strong>Vergi İdaresince Tespit Edilen Borçlar:</strong>
<ul>
 	<li>Vergi incelemeleri sonucunda tespit edilen eksik veya hatalı ödemeler.</li>
 	<li>Örneğin: KDV beyannamesindeki eksik ödeme.</li>
</ul>
<strong>Vergi Cezaları:</strong>
<ul>
 	<li>Vergi ziyaı, usulsüzlük veya özel usulsüzlük cezaları gibi durumlar.</li>
 	<li>Örneğin: Beyanname vermeme cezası.</li>
</ul>
<strong>Kanuni Sürelerde Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Vergi ödeme sürelerinin geçirilmesi sonucu.</li>
 	<li>Örneğin: Motorlu Taşıtlar Vergisinin zamanında ödenmemesi.</li>
</ul>
<strong>Faiz ve Gecikme Zammı:</strong>

Ödenmeyen vergiler için her ay gecikme zammı uygulanır. Bu da vergi borcunu artırır.

<strong> Vergi Borcunun Sonuçları:</strong>
<ul>
 	<li>İcra ve Haciz İşlemleri: Vergi dairesi, ödenmeyen borçlar için icra işlemi başlatabilir.</li>
 	<li>Mal Varlığına Tedbir: Borç ödenmezse, mükellefin mal varlığına haciz veya ihtiyati tedbir konulabilir.</li>
 	<li>Vergi Cezaları: Borcun ödenmemesi, ek cezalarla sonuçlanabilir.</li>
 	<li>Kamu Hizmetlerinden Yararlanma Kısıtlaması: Örneğin, vergi borcu olanlar bazı kamu ihalelerine katılamaz.</li>
</ul>
<h2>Vergi borcunun zamanaşımına uğraması nasıl olur?</h2>
6183 sayılı kanunun 102. Maddesine göre¸ Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.

Vergi borcunun zamanaşımına uğraması halinde vergi dairesi artık bu alacağı hukuken takip ve tahsil edemez. Zamanaşımına uğrayan bir vergi borcu varsa mükellef yada vergi avukatınca vergi mahkemesi nezdinde vergi davasına konu olabilir.

Bu durum genellikle zamanaşımına uğrayan borçlar için banka hesaplarına uygulanan e haciz işlemlerinin vergi mahkemesinde vergi davasına konu edilmesi şeklinde olmaktadır.
<h2><strong>Vergi Borcu Ödenmeze Ne Olur?</strong></h2>
Vergi borcunun ödenmemesi durumunda vergi dairesi kamu alacağının takip ve tahsili amacıyla ödeme emri düzenleyerek mükellefe tebliğ eder. Ödeme emri, mükellefin vergi borcunu süresinde ödememesi durumunda, vergi dairesi tarafından düzenlenen ve mükellefe gönderilen resmi bir belgedir. Ödeme emri, 213 sayılı Vergi Usul Kanunu’nun 55. ve devamı maddelerinde düzenlenmiştir. Bu belge, mükellefi borcun ödenmesi için son kez uyarmayı ve yasal süreçleri başlatmayı amaçlar.
<h3>Ödeme Emrinin Düzenlenme Aşamaları:</h3>
<strong>Verginin Tahakkuku ve Ödeme Süresi:</strong>
<ul>
 	<li>Vergi borcu, tahakkuk ettiğinde mükellefe tebliğ edilir.</li>
 	<li>Vergi, kanunda belirtilen ödeme süresi içinde ödenmelidir (örneğin, Gelir Vergisi için genelde bir aylık süre).</li>
</ul>
<strong>Ödeme Süresinin Dolması:</strong>

Mükellef, verginin ödenmesi gereken süre içinde ödeme yapmazsa veya eksik ödeme yaparsa borç, vadesi geçmiş vergi borcu haline gelir.

<strong>Yasal Takip Süreci:</strong>

Borç ödenmediğinde, vergi dairesi ödeme emri düzenler. Ödeme emri, borcun türü, miktarı ve ödeme yapılması gereken süre gibi
<h3>Ödeme Emrine Karşı Vergi Davası Açılabilir Mi?</h3>
Ödeme emrine karşı mükellefler 15 gün içinde bizzat ya da vekalet verecekleri bir vergi avukatı vasıtasıyla yetkili vergi mahkemeleri nezdinde vergi davası açabilirler. Ödeme emrine karşı açılacak davalarda yürütmenin durdurulması isteminde bulunulması çok önemlidir.

Ödeme emri, mükellefin vadesi geçmiş borcuna ilişkin olarak düzenlenmiş bir takip belgesidir ve bu belgeye karşı itiraz hakkı bulunmaktadır. Ödeme emrine itiraz, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesi uyarınca yapılır ve bu itiraz, idari yargıda dava açılması yoluyla gerçekleştirilir.
<h3>Ödeme Emrine Karşı Dava Açma Şartları:</h3>
<strong>Dava Süresi:</strong>
<ul>
 	<li>Ödeme emri mükellefe tebliğ edildikten sonra, 15 gün içinde ilgili vergi mahkemesinde dava açılması gerekir.</li>
 	<li>Bu süre hak düşürücüdür; süre geçirildiğinde dava açma hakkı kaybedilir.</li>
</ul>
<strong>Davanın Gerekçeleri:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılabilmesi için şu nedenlerden biri ileri sürülebilir:</li>
 	<li>Borcun bulunmadığı,</li>
 	<li>Borcun kısmen ödendiği,</li>
 	<li>Borcun zamanaşımına uğradığı,</li>
 	<li>Ödeme emrinin usule aykırı olduğu (örneğin, hatalı düzenlenmesi veya usulsüz tebliğ).</li>
</ul>
<strong>Yetkili Mahkeme:</strong>

Vergi davası, ödeme emrini düzenleyen kamu idaresinin bağlı olduğu yerin vergi mahkemesinde açılır.
<h3>Ödeme Emrine Karşı Dava Açmanın Sonuçları:</h3>
<strong>Tahsilatın Durdurulması:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılması, haciz gibi takip işlemlerini kendiliğinden durdurmaz.</li>
 	<li>Mükellef, davayla birlikte yürütmenin durdurulması talebinde bulunarak tahsilat işlemlerinin askıya alınmasını isteyebilir.</li>
</ul>
<strong>Mahkeme İncelemesi:</strong>
<ul>
 	<li>Mahkeme, ödeme emrinin dayandığı borcun hukuka uygunluğunu inceler.</li>
 	<li>Eğer ödeme emri hukuka aykırı bulunursa, iptal edilir ve takip işlemleri sona erer.</li>
</ul>
<strong> Ödeme Emrine Dava Açamayan Durumlar:</strong>

Aşağıdaki nedenlerle ödeme emrine karşı dava açılamaz:

<strong>Esas Borçla İlgili İtirazlar:</strong>

Ödeme emrine karşı dava açarken, esas vergi borcuna ilişkin itirazlar ileri sürülemez. Esas borçla ilgili itirazlar, tahakkuk aşamasında yapılmalıdır.

Ödeme emri, tahsil aşamasına ilişkin bir belgedir.

<strong>Süre Aşımı:</strong>

15 günlük dava açma süresi geçirildiyse, ödeme emrine karşı dava açılamaz. Açılsa dahi vergi mahkemesince süre ret kararı verilir.

Ödeme Emrine Karşı Dava Sürecinde Mükellefin Hakları:
<ul>
 	<li>Savunma Hakkı: Mükellef, ödeme emrine karşı tüm yasal ve fiili itirazlarını sunabilir.</li>
 	<li>Hukuki Temsil: Mükellef, dava sürecinde bir vergi avukatı aracılığıyla temsil edilebilir.</li>
 	<li>Uzlaşma veya Borç Yapılandırması: Dava devam ederken, mükellef borcu yapılandırarak veya uzlaşma yoluyla ödeyebilir.</li>
</ul>
<strong> </strong>
<h2><strong>Ödeme Emrine Rağmen Vergi Borcu Ödenmezse Kamu Haczi tatbik Edilir Mi?</strong></h2>
Vergi borcu ödeme emrine rağmen ödenmezse vergi dairesince e haciz uygulanaır. Mükellefler yada vergi avukatları kamu haczine karşı dava açılabilir, ancak bu dava yalnızca belirli koşullar ve gerekçelerle mümkündür. Kamu haczi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında uygulanan bir tahsilat yöntemidir. Haciz işlemi hukuka aykırıysa veya haksız yere yapılmışsa, borçlu mükellef idari yargıda yani vergi yargısında dava açarak itiraz edebilir.
<h3>Kamu Haczine Karşı Dava Açılabilecek Durumlar:</h3>
Kamu haczi işlemi sırasında aşağıdaki nedenlerle dava açılabilir:

<strong>Hukuka Aykırılık İddiaları:</strong>
<ul>
 	<li>Haciz işlemi usule uygun yapılmamışsa,</li>
 	<li>Haciz edilen mal veya haklar, borçlunun mal varlığına ait değilse,</li>
 	<li>Haciz sırasında mükellefin haklarının ihlal edildiği iddia ediliyorsa.</li>
</ul>
<strong>Borçla İlgili İtirazlar:</strong>
<ul>
 	<li>Hacze konu borcun zamanaşımına uğradığı,</li>
 	<li>Borcun daha önce ödendiği veya borcun bulunmadığı,</li>
 	<li>Haciz işleminin dayandığı borcun hukuka aykırı olduğu.</li>
</ul>
<strong>Mal Varlığı Üzerindeki Orantısız Haciz:</strong>

Haciz edilen malların değeri, borç miktarını fazlasıyla aşıyorsa (6183 sayılı Kanun’a göre haciz işlemleri orantılı olmalıdır).

<strong>Üçüncü Kişilerin Hakları:</strong>

Haczedilen mal veya haklar üçüncü bir kişiye aitse (örneğin, mükellefin eşine veya iş ortaklarına ait bir taşınmaz haczedildiyse), bu kişiler de dava açabilir.

<strong> Kamu Haczine Karşı Dava Açma Süresi:</strong>

<strong>Haciz İşlemine Karşı Dava:</strong>

Haciz işleminin öğrenildiği tarihten itibaren 7 gün içinde dava açılmalıdır.

Bu süre hak düşürücüdür ve süresi içinde dava açılmazsa itiraz hakkı kaybedilir.

<strong>Yetkili Mahkeme:</strong>

Haciz işlemlerine karşı davalar, haczi uygulayan idarenin bulunduğu yerdeki vergi mahkemesine açılır.

<strong>Kamu Haczine Karşı Dava Açmanın Sonuçları:</strong>

<strong>Haciz İşleminin İncelenmesi:</strong>

Mahkeme, haciz işleminin hukuka uygun olup olmadığını inceler.

Eğer haciz hukuka aykırı bulunursa, mahkeme haczin kaldırılmasına karar verir.

<strong>Yürütmenin Durdurulması Talebi:</strong>

Dava süresince haciz işlemlerinin devam etmemesi için, dava dilekçesinde yürütmenin durdurulması talep edilebilir.

Mahkeme bu talebi kabul ederse, haciz işlemleri geçici olarak durdurulur.

<strong>Haczin İptali:</strong>

Mahkeme, haksız ve hukuka aykırı bulduğu haciz işlemlerini iptal edebilir.

<strong>Kamu Haczine Karşı İtiraz Edilemeyen Durumlar:</strong>

Esas borçla ilgili itirazlar (örneğin, verginin yanlış hesaplandığı iddiası), tahakkuk aşamasında yapılmalıdır. Haciz işlemi esas borç kesinleştikten sonra yapılır.

Özetle; kamu haczine karşı, hukuka aykırılık iddiası veya haksız bir işlem söz konusu olduğunda dava açılabilir. Bunun için hem yasal süreler hem de uygun gerekçeler önemlidir. İtiraz süreçleri karmaşık olduğundan, bir vergi avukatından destek almak faydalı olabilir.

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(1396,5,'2025-01-10 18:10:32','2025-01-10 15:10:32','<p>“<em>Sahte belge</em>” ile “<em>muhteviyatı itibariyle yanıltıcı belge</em>” Vergi Usul Kanunu (VUK) m.359’da düzenlenmiş iki farklı hukuki kavramdır.</p>\n<p><strong>Muhteviyatı itibariyla yanıltıcı belge</strong>, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belgedir (VUK m.359/a-2). Muhteviyatı itibariyle yanıltıcı belge iki şekilde meydana gelir:</p>\n<ul>\n<li>\n<p>Gerçek bir işlem veya durumu <strong>mahiyet itibariyle</strong> gerçeğe aykırı yansıtmak suretiyle,</p>\n</li>\n<li>\n<p>Gerçek bir işlem veya durumu <strong>miktar itibariyle</strong> gerçeğe aykırı yansıtmak suretiyle.</p>\n</li>\n</ul>\n<h2 id=\"sahte-veya-muhteviyatı-i̇tibariyle-yanıltıcı-belge-düzenlemekullanma-suçu-nedir-vuk-m359\">Sahte Belge Düzenlenme / Kullanma Nedir?</h2>\n<p>Sahte belge düzenleme nedir konusu sıkça sorulur. asdasd asdasd asd as as asd asd as dasd as as as asd as as </p>\n<h3>Muhteviyatı İtibari ile Yanıltıcı Belge</h3>\n<p>“<em>Sahte belge</em>” ile “<em>muhteviyatı itibariyle yanıltıcı belge</em>” Vergi Usul Kanunu (VUK) m.359’da düzenlenmiş iki farklı hukuki kavramdır.</p>\n<p><strong>Muhteviyatı itibariyla yanıltıcı belge</strong>, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belgedir (VUK m.359/a-2). Muhteviyatı itibariyle yanıltıcı belge iki şekilde meydana gelir:</p>\n<ul>\n<li>\n<p>Gerçek bir işlem veya durumu <strong>mahiyet itibariyle</strong> gerçeğe aykırı yansıtmak suretiyle,</p>\n</li>\n<li>\n<p>Gerçek bir işlem veya durumu <strong>miktar itibariyle</strong> gerçeğe aykırı yansıtmak suretiyle.</p>\n</li>\n</ul>\n<p><strong>Sahte belge düzenleme veya kullanma</strong> ise, <strong>gerçek bir işlem veya durum mevcut olmadığı halde</strong> bunlar varmış gibi sahte belge düzenlenmesi veya kullanılmasıyla oluşan bir vergi suçudur (VUK m.359/b).</p>\n<p>213 sayılı Vergi Usul Kanunu’nda düzenlenen “sahte belge düzenleme ve kullanma suçu” ile 5237 sayılı TCK’da düzenlenen <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/ozel-belgede-evrakta-sahtecilik-cezasi.html\">özel belgede sahtecilik</a> veya <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/resmi-evrakta-belgede-sahtecilik-cezasi.html\">resmi belgede sahtecilik</a> suçları birbiriyle karıştırılmamalıdır.</p>\n<h2 id=\"sahte-veya-yanıltıcı-belge-düzenlemekullanma-suçunda-uygulanacak-mevzuat\">Sahte veya Yanıltıcı Belge Düzenleme/Kullanma Suçunda Uygulanacak Mevzuat</h2>\n<p>5237 sayılı Türk Ceza Kanunu’nda (TCK) evrakta sahtecilik suçları temel olarak <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/ozel-belgede-evrakta-sahtecilik-cezasi.html\">özel belgede sahtecilik</a> (TCK md. 207) ve <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/resmi-evrakta-belgede-sahtecilik-cezasi.html\">resmi belgede sahtecilik suçu</a> (TCK md.204) olmak üzere iki şekilde düzenlenmiştir. Özel kanunlarda düzenlenen diğer sahtecilik suçları bu genel sahtecilik suçlarının izdüşümüdür.</p>\n<p>Vergi suçları arasında VUK md.359/b’de yer alan <strong>sahte belge düzenleme ve kullanma suçu</strong> ve VUK m.359/a-2’de yer alan <strong>muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçu</strong>, TCK’daki genel evrakta sahtecilik suçlarının özel kanunda düzenlenmiş biçimidir. Vergi Usul Kanunu (VUK), özel bir kanun niteliğinde olduğundan, belgede sahtecilik teşkil eden vergi suç ve cezaları açısından TCK hükümleri değil, Vergi Usul Kanunu (VUK) hükümleri uygulanır. Ancak, yargılama 5271 sayılı Ceza Muhakemesi Kanunu’na göre genel hükümler çerçevesinde yapılır.</p>\n<p>213 sayılı Vergi Usul Kanunu (VUK) 359. maddesinde; “sahte belge düzenleme ve kullanma suçu” ile “muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçu” şu şekilde düzenlenmiştir:</p>\n<div>\n<p><strong>Kaçakçılık Suçları ve Cezaları</strong></p>\n<p>Madde 359</p>\n<p>a) Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan;</p>\n<p>1) Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenler,</p>\n<p>2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya <strong>muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar</strong>,</p>\n<p>Hakkında on sekiz aydan beş yıla kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.</p>\n<p>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen <strong>sahte olarak düzenleyenler veya bu belgeleri kullananlar</strong>, üç yıldan sekiz yıla kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</p>\n</div>\n<h2 id=\"sahte-belge-düzenleme-veya-kullanma-suçu-unsurları-ve-cezası\">Sahte Belge Düzenleme veya Kullanma Suçu Unsurları ve Cezası</h2>\n<p>Yargıtay Ceza Genel Kuruluna göre, sahte belge düzenleme veya kullanma suçu unsurlarının oluşup oluşmadığı şu kriterler dikkate alınarak değerlendirilmelidir:</p>\n<p>Sahte belge düzenleme ve kullanma suçunun yer aldığı maddeyle haksız kazanç sağlamak ve/veya vergi kaçırmak (az vergi ödemek - hiç vergi ödememek) için işlenen fiillerden birisinin de sahte belge düzenlemek veya kullanmak olduğu açıkça belirtilmiştir. Vergi kayıp ve kaçağına sebebiyet vermesindeki oranın yüksekliğini dikkate alan kanun koyucu, sahte belge düzenlemek veya bu belgeleri kullanmak eylemleri için Vergi Usul Kanunu’nda özel düzenleme getirme ihtiyacı duymuştur.</p>\n<p>Vergi belgelerindeki sahteciliğin amacı; düzenleyen için komisyon almak suretiyle haksız kazanç sağlamak veya vergi doğuran faaliyetini vergi dairesi bilgisi dışında tutarak vergi ödememek; kullanan için ise gideri fazla gösterip matrahı düşürmek, dolayısıyla vergiyi az ödemek veya hiç ödememek ya da hakkı olmayan vergi iadesi veya indiriminden yararlanmaktır. Bu bağlamda, gerçeğe aykırılık olgusu olarak sahtecilik amaç değil, araçtır.</p>\n<p>213 sayılı Vergi Usul Kanunu’nun 359. maddesinde sahte belgenin tanımı yapılmıştır. Buna göre; gerçek bir muamele veya durum olmadığı hâlde bunlar varmış gibi düzenlenen belge, sahte belgedir. Örneğin, satın alınmayan mal veya hizmetin alınmış gibi fatura düzenlenmesi faaliyeti sahtecilik, düzenlenen fatura da sahte belgedir. Madde metninde sahte belge tanımı yapılırken özellikle belge içeriğinin gerçeğe aykırı düzenlenmesinden bahsedilmektedir. Sahte olarak basılmış ya da mükellefin rızası dışında mükelleften elde edilmiş belgeler de sahte belgedir, ancak bu şekilde maddi olarak yapılan sahteciliklerde dahi sahte fatura düzenleme ve kullanma suçlarının özelliği nedeniyle belgenin, gerçek bir muamele veya durum olmadığı hâlde bunlar varmış gibi düzenlenmesi gerekmektedir.</p>\n<p>Belgenin asıl ve suretinde yapılan sahtecilik arasında fark olmayıp sahtecilik kısmen veya tamamen yapılabilir. Tamamen sahtecilik, gerçekte olmayan bir vergi olayının varmış gibi belgeye yansıtılmasıdır. Kısmen sahtecilik ise, gerçek ve gerçek olmayan muamele veya durumların aynı belgede yer alması hâlidir. Örneğin; gerçek emtia satışı için düzenlenen faturada, ayrıca yapılmayan emtia satışının da gösterilmesi gibi.</p>\n<p>Kısmen sahte belge ile muhteviyatı itibarıyla yanıltıcı belgeyi karıştırmamak gerekir. Yanıltıcı belgede, gerçek muamele veya durum mevcut olmakla birlikte bunların mahiyet veya miktarında gerçeğe aykırılık vardır. Kısmen sahte belgede ise gerçeğin yanında gerçek olmayan muamele ve durum veya yanıltıcı niteliği kabule yol açan mahiyet ve miktar dışında ve bunları aşan gerçeğe aykırılık söz konusudur. Bu itibarla, belgesiz yapılan alım ve hizmetlerin başka bir mükellefin belgesiyle veya sahte belgeyle belgelendirilmesi hâlinde belgenin gerçek bir muamele veya duruma dayanmadığından sahte olduğunun kabulü gerekir (YCGK-K.2018/549).</p>\n<p>Özellikle belirtelim ki, <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/vergi-kacakciligi-sucu-sahte-fatura-belge-kullanma-cezasi.html\">sahte fatura düzenleme veya kullanma</a>, sahte belge düzenleme veya kullanma suçunun en sık işlenen biçimidir.</p>\n<p><strong>Sahte belge düzenleme veya kullanma suçunun cezası</strong>, 3 yıldan 8 yıla kadar hapis cezasıdır.</p>\n<h2 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge-düzenleme-veya-kullanma-suçu-unsurları-ve-cezası\">Muhteviyatı İtibariyle Yanıltıcı Belge Düzenleme veya Kullanma Suçu Unsurları ve Cezası</h2>\n<p>Muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçunun unsurları Vergi Usul Kanunu’nun (VUK) 359/a-2 maddesinde düzenlenmiştir.</p>\n<p>Yargıtay’a göre, vergiyi doğuran faaliyetin mahiyeti değiştirilerek veya miktarı gerçeğin altında ya da üzerinde gösterilerek bir kısım gelirlerin gizlenmesi veya giderlerin fazla gösterilmesi suretiyle matrahın düşürülmesi, dolayısıyla az vergi vermeyi hedefleyen mükellefler tarafından sıkça işlenen fiillerden birisi muhteviyatı itibarıyla yanıltıcı belge düzenlemek ve kullanmaktır.</p>\n<p>Gerçek bir muamelenin miktar itibarıyla gerçeğe aykırı şekilde belgeye yansıtılması, belge konusunun adet, miktar, fiyat veya tutar yönlerinden eksik veya fazla gösterilmesidir. Örneğin; elli adet satılan gömleğin otuz adet, 100 Liradan satılan bir malın 20 Liradan satılmış olarak gösterilmesi gibi,Gerçek bir muamelenin mahiyet itibarıyla gerçeğe aykırı bir şekilde belgeye yansıtılması ise satılan mal veya sunulan hizmetin cinsinin ve muamele tarihinin farklı gösterilmesidir. Örneğin; deri ceket satıldığı halde faturada kumaş ceket satılmış gibi veya mal, yeni mali yılda satıldığı halde kapanan mali yıl içinde satılmış olarak gösterilmesi gibi.</p>\n<p>İçeriği itibarıyla yanıltıcı belge, Vergi Usul Kanununa uygun biçimde mükellef sıfatını almış kişi tarafından düzenlenmesi gerekir. Belgenin gerçek bir muamele veya duruma dayanma zorunluluğu bunu gerektirmektedir. Ancak adına fatura düzenlenen kişinin mükellef olması şart değildir.</p>\n<p>Muhteviyatı itibarıyla yanıltıcı olan belge, vergi kanunlarına göre tutulması gereken ya da düzenlenen, saklanma ve ibraz mecburiyeti olan belgelerden olmalıdır. Bu belgelerin neler olduğu 213 Sayılı Vergi Usul Kanunun İkinci Kitabının “Vesikalar” başlıklı Üçüncü kısmında gösterilmiştir. Buna göre, söz konusu belgeler şunlardır: Fatura, sevk irsaliyesi, perakende satış vesikaları (perakende satış fişleri, makineli kasaların kayıt ruloları, giriş ve yolcu taşıma bilet), gider pusulası, müstahsil makbuzu, serbest meslek makbuzu, ücret bordrosu, taşıma irsaliyesi, yolcu listesi, günlük müşteri listesi. Ayrıca Maliye Bakanlığının 213 Sayılı Kanunun Mükerrer 257. maddesinin verdiği yetkiye dayanarak düzenleme zorunluluğu getirdiği belgeler de suçun konusu olabilir (YCGK-K.2014/366 K.).</p>\n<p>Muhteviyatı itibariyle yanıltıcı belge <strong>düzenlemek</strong> ile muhteviyatı itibariyle yanıltıcı belge <strong>kullanmak</strong> suçları birbirinden bağımsız suç tipleridir. Bu suçlar yargılama sırasında birbirine dönüştürülerek karar verilemez. Örneğin, muhteviyatı itibariyle yanıltıcı belge düzenlemekten iddianame hazırlandıktan sonra mahkeme yargılama sırasında “düzenleme” fiilini dönüştürerek sanık hakkında “kullanma” fiili nedeniyle ceza veremez.</p>\n<p><strong>Muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma suçunun cezası</strong>, 18 aydan 3 yıla kadar hapis cezasıdır (VUK 359/a-2).</p>\n<h3 id=\"sahte-belge-evrak-ile-muhteviyatı-i̇tibariyle-yanıltıcı-belge--düzenleme-veya-kullanma-arasındaki-fark\">Sahte Belge (Evrak) ile Muhteviyatı İtibariyle Yanıltıcı Belge Düzenleme veya Kullanma Arasındaki Fark</h3>\n<p><strong>Sahte belge düzenleme veya kullanma suçu</strong>, gerçek bir işlem veya durum mevcut olmadığı halde bunlar varmış gibi sahte belge düzenlenmesi veya kullanılmasıdır (VUK m.359/b).</p>\n<p><strong>Muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</strong>, gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belgedir (VUK m.359/a-2).</p>\n<p>Uygulamada çoğu zaman vergi suçlarının genel mahkemelerde yapılan yargılamalarında “muhteviyatı itibariyle yanıltıcı belge düzenleme veya kullanma suçu” (VUK md.359/a-2) ile “sahte belge düzenleme veya kullanma suçu” (VUK md.359/b) hükümleri birbirine karıştırılmaktadır. İki suç arasındaki temel fark şudur: Gerçek bir işlem veya durum olmadığı halde bunlar varmış gibi düzenlenen belgelere sahte belge; gerçek bir işlem veya duruma dayanmakla birlikte bu işlem veya durumu nitelik veya miktar itibarıyla gerçeğe aykırı şekilde yansıtan belgelere de muhteviyatı itibarıyla yanıltıcı belge denilmektedir.</p>\n<h3 id=\"etkin-pişmanlık-ceza-i̇ndirimi\">Etkin Pişmanlık Ceza İndirimi</h3>\n<p>VUK 359. maddede yazılı fiillerle verginin ziyaa uğratıldığının tespit edilmesine bağlı olarak tarh edilen verginin, gecikme faizi ve gecikme zammının tamamı ile kesilen cezaların yarısı ve buna isabet eden gecikme zammının; soruşturma evresinde ödenmesi halinde verilecek ceza yarı oranında, kovuşturma evresinde hüküm verilinceye kadar ödenmesi halinde ise verilecek ceza üçte bir oranında indirilir.</p>\n<p>Tarh edilen vergi ve vergi aslına bağlı olarak kesilen cezanın bulunmadığı durumlarda verilecek ceza yarı oranında indirilir.</p>\n<p>Yukarıdaki belirtilen ceza indiriminden faydalanabilmek için vergi mahkemesinde dava açılmaması, açılmışsa feragat edilmesi, kanun yollarına başvurulmaması veya başvurulmuşsa vazgeçilmesi şarttır (VUK m.359).</p>\n<h3 id=\"zincirleme-suç-hükümleri\">Zincirleme Suç Hükümleri</h3>\n<p>Vergi Usul Kanunu (VUK) 359. maddede düzenlenen Sahte Belge (Evrak) ile Muhteviyatı İtibariyle Yanıltıcı Belge Düzenleme veya Kullanma suçlarının birden fazla takvim yılı veya vergilendirme dönemi içinde aynı suç işleme kararının icrası kapsamında işlenmesi halinde, Türk Ceza Kanununun 43 üncü maddesi uygulanır. Örneğin, 2020, 2021 ve 2022 yıllarında ayrı ayrı her yıl sahte belge veya muhteviyatı itibariyle yanıltıcı belge düzenleme veya kullanma suçları işleyen sanık, her yıl için ayrı bir şekilde cezalandırılmayacak, tek suç işlemiş gibi cezalandırılarak belirlenen cezası zincirleme suç hükümleri gereği 1/4’ten 3/4’e kadar arttırılacaktır.</p>\n<h3 id=\"adli-para-cezası-erteleme-ve-hükmün-açıklanmasının-geri-bırakılması\">Adli Para Cezası, Erteleme ve Hükmün Açıklanmasının Geri Bırakılması</h3>\n<p><a href=\"https://barandogan.av.tr/blog/ceza-hukuku/adli-para-cezasi.html\">Adli para cezası</a>, işlenen bir suça karşılık hapis cezasıyla birlikte veya tek başına uygulanabilen bir yaptırım türüdür. <em>Sahte ve muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</em> nedeniyle hükmedilecek hapis cezası 1 yıldan fazla olduğundan adli para cezasına çevrilemez.</p>\n<p><a href=\"https://barandogan.av.tr/blog/ceza-hukuku/hukmun-aciklanmasinin-geri-birakilmasi.html\">Hükmün Açıklanmasının Geri Bırakılması</a>, sanık hakkında hükmolunan cezanın belli bir denetim süresi içerisinde sonuç doğurmaması, denetim süresi içerisinde belli koşullar yerine getirildiğinde ceza kararının hiçbir sonuç doğurmayacak şekilde ortadan kaldırılması davanın düşmesine neden olan bir ceza muhakemesi kurumudur. <em>Sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</em> nedeniyle hükmedilen hapis cezası 2 yıl veya altında olduğunda hakkında hükmün açıklanmasının geri bırakılması (hagb) kararı verilmesi mümkündür.</p>\n<p><a href=\"https://barandogan.av.tr/blog/ceza-hukuku/hapis-cezasinin-ertelenmesi.html\">Erteleme</a>, mahkeme tarafından belirlenen cezanın cezaevinde infaz edilmesinden şartlı olarak vazgeçilmesidir. <em>Sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</em> nedeniyle hükmedilen hapis cezası 2 yıl veya altında olduğunda hakkında cezanın ertelenmesi kararı verilmesi mümkündür.</p>\n<h3 id=\"şikayet-süresi-ve-dava-zamanaşımı\">Şikayet Süresi ve Dava Zamanaşımı</h3>\n<p><em>Sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</em>, <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/musteki-mudahil-sikayetci-katilan-ne-demek.html\">şikayete tabi suçlar</a> arasında yer almadığından savcılık tarafından resen soruşturulur, bu suçlara dair herhangi bir şikayet süresi yoktur.</p>\n<p><a href=\"https://barandogan.av.tr/blog/ceza-hukuku/dava-zamanasimi-ceza-zamanasimi-nedir.html\">Dava zamanaşımı</a>, suçun işlendiği tarihten itibaren belli bir süre geçtiği halde dava açılmamış veya dava açılmasına rağmen kanuni süre içinde sonuçlandırılmamış ise ceza davasının düşmesi sonucunu doğuran bir ceza hukuku kurumudur. Muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu için yapılan yargılamalarda olağan dava zamanaşımı süresi 8 yıldır. Sahte belge düzenleme ve kullanma suçu açısından olağan dava zamanaşımı süresi 15 yıldır.</p>\n<h3 id=\"uzlaşma\">Uzlaşma</h3>\n<p><a href=\"https://barandogan.av.tr/blog/ceza-hukuku/uzlastirma-nedir-cmk-ceza-uzlasma.html\">Uzlaşma</a>, suç isnadı altındaki şahıs ile suçun mağduru olan şahsın bir uzlaştırmacı aracılığıyla iletişim kurarak anlaşmasıdır. <em>Sahte ve muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu</em>, uzlaşma kapsamında olan suçlardan değildir.</p>\n<h3 id=\"görevli-mahkeme\">Görevli Mahkeme</h3>\n<p>Sahte ve muhteviyatı itibarıyla yanıltıcı belge düzenleme veya kullanma suçu nedeniyle yapılan yargılamalar <a href=\"https://barandogan.av.tr/blog/ceza-hukuku/asliye-ceza-mahkemesinin-gorevine-giren-suclar.html\">asliye ceza mahkemesi</a> tarafından yerine getirilir.</p>\n<h2 id=\"sahte-belge-kullanma-veya-düzenleme-suçunun-unsurları-cgk-kararı\">Sahte Belge Kullanma veya Düzenleme Suçunun Unsurları (CGK Kararı)</h2>\n<p><strong>Ceza Genel Kurulu 2024/280 E. , 2024/279 K.</strong></p>\n<p><strong>ÖZET</strong>: VUK’un 359. maddesinin b fıkrasında yer alan <strong>sahte belge düzenleme veya bu sahte belgeyi kullanma</strong> suretiyle işlenen vergi kaçakçılığı suçunun seçimlik hareketli bir suç olması nedeniyle seçimlik hareketlerden birkaçı ya da hepsi icra edilmiş olsa dahi tek suç oluşacağının ancak bu durumun TCK’nın 61. maddesi gereğince temel cezanın belirlenmesinde göz önünde tutulabileceğinin kabulü gerekir.</p>\n<p><strong>KORUNAN HUKUKİ DEĞER</strong></p>\n<p>Belgede sahtecilik suçları Türk Ceza Kanunu’nda (m. 204-212) düzenlenmesine rağmen kanun koyucu vergi kayıp ve kaçağına sebebiyet verilmesindeki oranın yüksekliğini dikkate alarak sahte belge düzenlemek veya belgeleri kullanmak fiilleri için VUK’da özel düzenleme yapma ihtiyacı duymuştur (CGK, 04.10.2022, E. 2022/192, K. 2022/606).</p>\n<p>Ancak TCK’daki belgede sahtecilik suçları ile VUK’un 359. maddesinde yer alan sahte belge düzenleme ve kullanma suçunun koruduğu hukuki değer birbirinden farklıdır. TCK’da belgeye duyulan güven korunurken(CGK 06.03.2007 tarih 276/55 E-K), VUK’un 359. maddesinde devletin, millet adına kullandığı vergi toplamak hakkı bağlamındaki otorite ve itibarı korunmaktadır. Her ne kadar vergi ziyaı bu suçun unsuru olmaktan çıkarılmış ise de amaç ilk elden vergi kaybının önlenmesidir. Bu nedenledir ki, TCK’da düzenlenen belgede sahtecilik suçlarında belge suretinin ya da kopyasının, temsil ettikleri irade beyanını bir kişiye izafe etmeye elverişli olmadıkları için, belge olarak kabul edilemeyeceği kabul edilmekte (Mahmut Koca/İlhan Üzülmez, Türk Ceza Hukuku, Özel Hükümler, Gözden Geçirilmiş ve Genişletilmiş 8. Baskı, Adalet Yayınevi, Ankara 2022, s. 838; Ahmet Gökcen, Belgede Sahtecilik Suçları (5237 s.lı TCK. m. 204-212), 2. Baskı, Turhan Kitapevi, Ankara 2010, s. 50) iken, VUK’un 359/b maddesinde düzenlenen sahte belge düzenleme veya bu sahte belgeyi kullanma suçu yönünden kanun koyucu belgenin aslı ile sureti arasında suça konu olmaları itibarıyla fark görmemiştir. Keza, VUK’un 359. maddesinin b fıkrasındaki vergi kaçakçılığı düzenlemesindeki amaç vergi kaybının önüne geçmek olduğu için belgenin şeklinin anılan fıkra kapsamında önemi bulunmamaktadır. Dolayısı ile delil olarak sunulan belgedeki birtakım şekil noksanlıklarının suçun oluşumuna etkisi yoktur (CGK, 08.11.2018, E. 2018/427, K. 2018/517). Gerçeğe aykırı beyanname düzenlemek bu madde kapsamında suç sayılan fiiller arasında kabul edilmezken, (TCK madde 207 ve VUK madde 352 kapsamında değerlendirilmelidir) (Akbulut Berrin Sahte Belge Düzenlemek veya Kullanmak Suretiyle Vergi Kaçakçılığı Suçu (VUK m. 359/b) Adaletdergisi.1391738 2023/2 71. sayı ss.653-702) bu beyannamenin müstenidatını oluşturan belgelerin sahte olması cezalandırılmaktadır. Zira vergiyi hiç ödememenin veya az ödemenin ve bunu denetimden gizlemenin en yaygın başvurulan ve bilinen yolu, gerçeğe aykırı ve/veya kayıt dışı işlemlerle sahte belge düzenlemek ya da kullanmaktır.</p>\n<p>VUK’un 359. maddesinin b fıkrasında belgenin şekli değil içeriği korunmakta, dolayısıyla da suçun oluşması için gerçek bir muamele veya durum olmadığı hâlde bunlar varmış gibi düzenlenen belgenin olması aranmaktadır. Ayrıca belge, şekil şartlarını taşımasa bile VUK’un 3/B maddesi ve ceza muhakemesinde geçerli olan delil serbestisi gereğince delil olma özelliğini devam ettirmektedir. “Kanun koyucunun burada sahte belgeyi tanımlayarak içerik sahteciliğine yönelik iradesini açıkça ortaya koyduğu, dolayısıyla da VUK’nın 359. maddesinin b fıkrasında düzenlenen sahtecilik kavramının TCK’daki sahtecilik düzenlemesinden ayrıldığı görülmektedir. Özellikle VUK’nın 3. maddesindeki Vergiyi doğuran olay ve bu olaya ilişkin muamelelerin gerçek mahiyetinin yemin hariç her türlü delille ispatlanabileceği düzenlemesi nazara alındığında VUK’daki sahtecilik düzenlemesinin belgenin şekli denetimini içermediği, Vergi Usul Kanunu’nun 359. maddesinin b fıkrasında yapılan düzenleme ile korunan değerin devletin asli gelir kaynaklarından olan vergi gelirini korumak, vergi kaybını önlemek olduğu anlaşılmaktadır. Şekil şartları ve aldatma kabiliyeti bu suçta unsur olarak düzenlenmemiştir… Aksi düşünülürse içeriği gerçeği yansıtmayan belgeden dolayı şekil şartlarını taşımadığı gerekçesiyle m. 359/b’den beraat kararı verilebilecektir .” (CGK, 08.11.2018, E. 2018/427, K. 2018/517).</p>\n<p>Şu hâle göre öncelikle VUK’un 359. maddesinin b fıkrasının kanun sistematiğindeki yeri ve madde kenar başlığı ile suç konusunun, vergi kanunlarına göre düzenlenen ve saklama ve ibraz mecburiyeti bulunan belgelerle ve bu sahte belgenin de; “Gerçek bir muamele veya durum olmadığı hâlde bunlar varmış gibi düzenlenen belge” olarak sınırlanması itibarıyla sahtecilik suçuna ilişkin değil ve fakat vergi kaçakçılığı suçunu düzenleyen bir ceza normu olduğu açıktır. Bu nedenledir ki, kamusal ya da kişisel güvene mazhar belgeyi, doğrudan değil ve fakat gerçeğe aykırı olması hâlinde vergi kaçakçılığını mümkün ve kolay kılan yaygın bir yöntem olması itibarıyla konu edinip dolaylı olarak koruduğu söylenmelidir.</p>\n<p><strong>SUÇUN MADDİ KONUSU</strong></p>\n<p>VUK’un 359. maddesinin b fıkrasında düzenlenen sahte belge düzenleme veya bu sahte belgeyi kullanma suçunun maddi konusu, vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan vergiyi doğuran olaya ilşkin belge(ler)dir. VUK’un 227 - 243. maddeleri ile diğer vergi kanunlarında belirtilen aynı özellikteki belgeler bu suçun konusunu oluşturur. Bu itibarla faturaların anılan suçun konusunu oluşturacağında kuşku yoktur. Kanun koyucu belgenin aslı ile sureti arasında suça konu olmak bakımından fark görmemiştir. Suçun konusu, belgenin aslı olabileceği gibi suretleri de olabilir.</p>\n<p><strong>SUÇUN FİİL UNSURU</strong></p>\n<p>Suçun fiil unsuru, vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok etmek veya defter sahifelerini yok ederek yerine başka yapraklar koymak veya hiç yaprak koymamak veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenlemek veya bu belgeleri kullanmaktır.</p>\n<p>Sahte belge; “Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge” olarak tanımlanmış, suçun konusu da vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan belgelerle sınırlandırılmıştır. Bu durumda ihtilaf konusu itibarıyla tipik eylem; vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan belgelerin asıl veya suretlerini, tamamen veya kısmen gerçek bir muamele veya durum olmadığı hâlde varmış gibi (sahte olarak) düzenlemek veya kullanmaktır.</p>\n<p>Vergi belgelerindeki sahteciliğin amacı; düzenleyen için komisyon almak suretiyle haksız kazanç sağlamak ve/veya vergi doğuran faaliyetini vergi dairesi bilgisi dışında tutarak vergi ödememek, kullanan için ise gideri fazla gösterip matrahı düşürmek, dolayısıyla vergiyi az ödemek veya hiç ödememek ya da hakkı olmayan vergi iadesi veya indiriminden yararlanmaktır (CGK, 04.10.2022, E. 2022/192, K. 2022/606). Bu bağlamda, gerçeğe aykırılık olgusu olarak sahtecilik amaç değil, araçtır.</p>\n<p>Belgede sahtecilik, VUK’un 359/b düzenlemesinde de yer aldığı gibi kısmen veya tamamen olabilir. Tamamen sahtecilik gerçekte olmayan bir vergi olayının varmış gibi belgeye yansıtılması (satın alınmayan mal ya da hizmetin alınmış gibi gösterilmesi), kısmen yapılan sahtecilik ise gerçek ve gerçek olmayan muamele ve durumların aynı belgede yer almasını (satın alınmış mal/hizmetle ilgili düzenlenen belgede satın alınmayan mal/hizmetin de gösterilmesini) ifade etmektedir (CGK, 22.09.2022, E. 2021/433, K. 20 22/575).</p>\n<p>Kısmen sahte belge ile muhteviyatı itibarıyla yanıltıcı belge birbirinden farklı kavramlardır. Muhteviyatı itibarıyla yanıltıcı belge; gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibarıyla gerçeğe aykırı biçimde yansıtan belge iken, kısmen sahte belge ise gerçek muamele ya da durumun yanında gerçek olmayan muamele ve duruma da yer verilen belgedir.</p>\n<p>Bu itibarla, belgesiz yapılan alım ve hizmetlerin başka bir mükellefin belgesiyle veya sahte belgeyle belgelendirilmesi hâlinde belgenin gerçek bir muamele veya duruma dayanmadığından sahte olduğunun kabulü gerekir.</p>\n<p>Sahtecilik, mükellefin özel yönetmeliğine uygun olarak bastırdığı belgeler vasıta kılınarak işlenebileceği gibi, sahte basılmış belgelerle de işlenebilir. VUK’un 359. maddesinin b fıkrasında düzenlenen suç açısından kullanmak, sahte belgenin yer aldığı beyannamenin vergi dairesine verilmesidir. Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan, ancak tamamen veya kısmen sahte olarak düzenlenen belgenin deftere kaydedilmesinden sonra dahil edildiği beyannamenin mükellef tarafından vergi dairesine verilmesini ifade etmektedir. Kullanma, yapılan sahtecilikten beklenen yararın sağlanması için gerekli faaliyetlerin tamamını ifade eder (CGK, 04.102022, E. 2022/192, K. 2022/606). Kullanma için, sahte belgenin bir hukuki işlem tesisine dayanak olarak gösterilmesi gerekmektedir (Ahmet Gökcen, age s. 128, Nuri Ok, Ahmet Gündel, Vergi Kaçakçılığı Suçları, Seçkin, Ankara, 2002, s.225).</p>\n<p><strong>İÇTİMA VE SEÇİMLİK SUÇLARDA MADDİ KONUNUN AYNİYETİ SORUNU</strong></p>\n<p>Çözülmesi gereken ihtilafla sınırlı olarak yapılan değerlendirmede;</p>\n<p>Seçimlik hareketli suçlar, suçun kanuni tanımında gösterilen alternatifli hareketlerden herhangi birisinin icra edilmesi ile işlenip tamamlanabilen suçlardır. Bu suçlarda seçimlik hareketlerin tamamının gerçekleştirilmesi şart olmayıp bir tanesinin işlenmesi suçun oluşması için yeterlidir. Seçimlik hareketlerden birkaçı ya da hepsi birlikte işlenmiş olsa dahi tek suç oluşacak, ancak bu durum TCK’nın 61. maddesi gereğince temel cezanın belirlenmesinde göz önünde tutulabilecektir. Seçimlik hareketlerden birisi tamamlanmış ise diğeri teşebbüs aşamasında kalsa dahi suç tamamlanmış kabul edilecektir. Bu suçlarda, suç tarihi en son seçimlik hareketin yapıldığı tarih olup dava zamanaşımı da bu tarihten itibaren işlemeye başlayacaktır (Ceza Genel Kurulu tarih 23.06.2015 2014/11-568, 2015/244). Doktrin de ittifakla aynı görüştedir. Suçun kanuni tanımında alternatif olarak sayılan hareketlerin öngörüldüğü suçlarda yalnızca bu hareketlerden birinin yapılması yeterlidir. Seçimlik hareketlerden birkaçının veya hepsinin gerçekleştirilmesinde de konu aynı olmak şartıyla suç bir defa işlenmiş kabul edilmektedir (Özgenç, İzzet, Türk Ceza Hukuku, Genel Hükümler, 18. Baskı, Seçkin Yayınevi, Ankara 2022, s. 185-188; Akbulut, Berrin, Ceza Hukuku, Genel Hükümler, 9. Baskı, Adalet Yayınevi, Ankara 2022, s. 306., Akbulut Berrin agm s.674).</p>\n<p>VUK’un 359/b maddesinde belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar cezalandırılmaktadır. Yani sahte belge düzenlemek ile bu belgeleri kullanmak “veya” bağlacıyla ifade edilerek seçimlik hareketli bir suç düzenlemesi yapılmıştır. Anayasa Mahkemesi kullanmanın seçimlik hareketlerden biri olduğunu kabul etmiştir (AYM, 04.11.2021, E. 2019/4, K. 2021/78). Doktrin de aynı görüştedir. Akbulut’a göre, VUK 359/b’de düzenlenen sahte belge düzenleme veya bu sahte belgeyi kullanma suretiyle işlenen vergi kaçakçılığı suçu seçimlik hareketli bir suçtur. Hareketlerden biri kısmen veya tamamen sahte belge düzenlemek, diğeri de düzenlenen sahte belgeyi kullanmaktır. (Akbulut Berrin agm. s. 659, Akkoç Esma Sinem, ‘Vergi Kaçakçılığı suçları ile belgede sahtecilik suçları arasındaki ilişki’ Vergi Ceza Hukuku Çalışmaları Ankara HBV Üniversitesi Türk Ceza Hukuku Uygulama ve Araştırma Merkezi Seçkin Yayınları 2. Baskı sh.344) Ayrıca kanuni tanımda, vergi ziyaının gerçekleşmesi neticesi aranmadığından suç soyut tehlike suçudur.</p>\n<p>TCK’nın 5. maddesi sarahatine rağmen genel hükümlerde yer alan hâllerinden ayrı ve farklı olarak; kendine özgü unsur ve özellikleri ile iştirak (VUK madde 360), teşebbüs (VUK madde 358-mülga-), içtima (VUK madde 340,344/2) ve etkin pişmanlık (VUK madde 371, 359/5) ile ispat usulü (VUK madde 3/B) gibi kurumlara yer vermesi itibarıyla VUK’un ve tartışma özelinde iş bu Kanun’un 359/b maddesinin, koruduğu hukuki değer, maddi konusundaki tahdit ve yukarıda yer verilen diğer özellikler itibarıyla özel ve sui generis bir ceza normu olduğunda şüphe yoktur.</p>\n<p>Bu nedenle zikredilen norm yorumlanırken, “Kanunların suç ve ceza içeren hükümlerinin uygulanmasında kıyas yapılamayacağı, suç ve ceza içeren hükümlerin, kıyasa yol açacak biçimde geniş yorumlanamayacağı (TCK madde 2/3)” ilkesi klavuz kabul edilmeli, düzenlemenin spesifik konum ve özellikleri, bu bağlamda esas itibarıyla klasik bir belgede sahtecilik değil ve fakat vergi kaçakçılığı suçu olarak düzenlendiği hususu ile seçimlik hareketli suç olduğu gerçeği gözden ırak tutulmamalıdır.</p>\n<p>Sahte belgeyi düzenleyen aynı zamanda bu belgeyi kullanırsa suç konusu aynı olduğundan iki ayrı suç değil, tek suçun oluşacağı hususunda Özel Dairenin uygulamaları istikrar kazanmıştır.</p>\n<p>Sorun, ihtilaf konusu olayda da olduğu gibi; sahte belgeyi düzenleyen ile kullananların farklı kişiler olması halinde, seçimlik hareketli suç olarak düzenlendiğinde kuşku bulunmayan 213 sayılı Kanun’un 359. maddesinin b fıkrası gereğince, kendi düzenlediği sahte belgelerle birlikte başkası tarafından düzenlenen sahte belgeyi de kullanan sanığın hem düzenlemek, hem de kullanmak suçlarından ayrı ayrı cezalandırılmasında hukuki isabet bulunup bulunmadığı ile ilgilidir.</p>\n<p>Ceza Genel Kurulunun (18.10.2022, E. 2022/153, K. 2022/641) ve Özel Dairenin (11. CD, 17.01.2019, E. 2016/6690, K. 2019/573) süregelen uygulamasına göre, failin bizzat sahte fatura düzenlemesi durumunda, aynı belgeyi kullansa bile “sahte fatura düzenleme” suçunun, başkasının sahte olarak düzenlediği faturayı kullanması halinde ise “sahte fatura kullanma” suçunun oluşacağı, birbirinden ayrı ve bağımsız suçlar olan sahte fatura düzenlemek ve sahte fatura kullanmak suçlarının birbirine dönüşmeyeceği kabul edilmektedir. Ne var ki, konu değişmediği müddetçe sahte olarak düzenlenen aynı belgenin kullanılması farklı suç oluşturmaz. (Akbulut Berrin agm. s.674) Bu nedenle Özel Dairenin, sahte fatura düzenlemek ve sahte fatura kullanmak suçlarının “birbirinden ayrı ve bağımsız suçlar olduğu” yönündeki gayrimahdut belirleme ve kabulünün, seçimlik hareketli suçlar bağlamında sorunlar barındırdığı açıktır.</p>\n<p>Keza Yüksek Genel Kurul, sahte belge düzenlemek ve kullanmak bakımından suçun hareket unsurlarının farklılığına da işaret ederek iki farklı suç olduğunu kabul etmiştir. Şüphesiz bu kabulü, düzenlemenin seçimlik hareketli bir suç olduğunun benimsenmemesinin bir sonucudur. Zira seçimlik hareketli suçlarda alternatif hareketlerin farklı olmasının, suçun tek olacağı gerçeği yönünden bir önemi yoktur.</p>\n<p>Seçimlik hareketli suçlarda “suçun maddi konusunun aynı olması” gerektiğinde kuşku bulunmamakta ise de “ayniyet”ten ne anlaşılması gerektiği hususunun, mahkûmiyete konu suç bakımından, VUK’un 359. maddesinin b fıkrasının yukarıda yer verilen hususiyetleri çerçevesinde değerlendirilmesinde zorunluluk vardır. Çünkü suç, seçimlik hareketli bir suçtur. Farklı fiillerle de olsa ihlal edilen norm aynı ve tek normdur ve farklı fiiller için bir tek müeyyide öngörmektedir. Kanun, belge(ler)in tür itibarıyla ayniyeti değil nesnel olarak ayniyetine ilişkin bir şart öngörmüş değildir. Kullanılan belgenin başkası tarafından düzenlenip düzenlenmediği, kanun vazıının önem atfettiği bir özellik olarak kanun metnine yansıtılmamıştır. Diğer taraftan komisyon almak suretiyle haksız kazanç sağlamak için sahte belge düzenleyenlerin ayrıca ve doğrudan “düzenleyen” olarak cezalandırılmaları ya da ihtimale göre hukuki durumlarının VUK’un 360. maddesi kapsamında değerlendirilmesi mümkün olduğundan, norm ile korunan hukuki değer ve maddi konunun kendine özgü, vergi kaçakçılığını önlemeye matuf karakteri nazara alındığında, özellikle kullanmak fiili bakımından sahte belgeyi kimin düzenlediği hususu kaçakçılık eyleminin haksızlık içeriğini doğrudan etkileyen bir durum olarak kabul edilemez. Bu cümleden olarak, suçun seçimlik hareketli suç olduğu gerçeği üzerine yapılacak uygulamanın, cezalandırılmayan tipik eylem kalmadığından fiilin haksızlık içeriğini tamamen ortadan kaldıracağı da söylenebilir.</p>\n<p>Bu hâliyle sahte belgeyi (sadece) düzenleyenle kullanan sanıkların farklı olması durumunda her ikisinin de cezalandırılmasını mümkün kılan normun, kendi düzenlediği sahte belgelerle birlikte başkası tarafından düzenlenen sahte belgeleri de kullanan sanığın, aynı fıkra kapsamında iki kez cezalandırılmasını emrettiğini söylemek, “maddi konunun ayniyeti” kavramını dar anlamda kabul edip normu geniş yorumlayarak, kanun metninin öngörmediği, kanun vazıının amacını aşan, orantısız bir uygulamayı netice vermektedir.</p>\n<p>Bu nedenlerle fail tarafından sahte belgelerin/faturaların doğrudan vergi kaçakçılığına matufen düzenlenmesinin yanı sıra, bir başkası tarafından aynı amaçla düzenlenen diğer sahte belgelerin/faturaların da vergi beyannamelerine müstenidat yapılarak kullanılması hâlinde, belgelerin tür, amaç ve işlevleri aynı olduğundan maddi konunun da aynı olduğunun,</p>\n<p>Buna bağlı olarak da;</p>\n<p>VUK’un 359. maddesinin b fıkrasında yer alan sahte belge düzenleme veya bu sahte belgeyi kullanma suretiyle işlenen vergi kaçakçılığı suçunun seçimlik hareketli bir suç olması nedeniyle seçimlik hareketlerden birkaçı ya da hepsi icra edilmiş olsa dahi tek suç oluşacağının ancak bu durumun TCK’nın 61. maddesi gereğince temel cezanın belirlenmesinde göz önünde tutulabileceğinin kabulü gerekir.</p>\n<p><strong>SOMUT OLAYDA HUKUKİ NİTELENDİRME</strong></p>\n<p>Bornova Vergi Dairesi Müdürlüğü mükellefi olan RMG Hurdacılık Metal Plastik San. ve Tic. Ltd. Şti.nin müdürü sanık …’ın, Kaya Met. San. ve Tic. Ltd. Şti. İle Altıntaş Met. San. ve Tic. Ltd. Şti. unvanlı firmalara 2011 yılında sahte fatura düzenlediğinin; yine aynı yılda Satrün Elekt. Tarım Ürn. Met. İnş. San. ve Tic. Ltd. Şti., Sorkun Plastik Met. Hur. Nak. İnş. San. ve Tic. Ltd. Şti., Altunsu Plastik Met. Ürn. ve Hid. Mak. San. ve Tic. Ltd. Şti., Perge Met. Geri Dönüşüm Tur. İnş. Plastik Tic. Ltd. Şti. ile Bilen Demir Çelik İnş. Hafr. Met. Nak. San. ve Tic. Ltd. Şti. unvanlı firmalardan aldığı sahte faturaları da kullandığının kabul edildiği olayda;</p>\n<p>VUK’un 359. maddesinin b fıkrasında yer alan sahte belge düzenlemek veya sahte belgeyi kullanmak suretiyle işlenen vergi kaçakçılığı suçunun seçimlik hareketli bir suç olması nedeniyle sanığın anılan fıkra gereğince sahte belgeyi kullanmak suçundan bir kez cezalandırılması ile yetinilmesi, seçimlik hareketlerden ikisinin de birlikte icra edilmiş olmasının TCK’nın 61. maddesi gereğince temel cezanın belirlenmesinde göz önünde tutulabileceğinin,</p>\n<p>Anılan Kanun’un 359. maddesine, 08.04.2022 tarihli ve 7394 sayılı Kanun’la eklenen 9. fıkrası çerçevesinde zincirleme suç hükümlerinin uygulanma şartlarının gerçekleşip gerçekleşmediği de değerlendirilerek sanığın hukuki durumunun tayin ve takdirinin gerektiği gözetilmelidir.</p>\n<p><img class=\"i-amphtml-fill-content i-amphtml-replaced-content\" src=\"https://barandogan.av.tr/images/sahte-veya-muhteviyati-itibariyle-yaniltici-belge-duzenleme-veya-kullanma-sucu.webp\" alt=\"Sahte Belge veya Muhteviyatı İtibariyle Yanıltıcı Fatura  Kullanma ve Düzenleme\" /></p>\n<h2 id=\"sahte-belge-veya-muhteviyatı-i̇tibariyle-yanıltıcı-belge--düzenleme-veya-kullanma-yargıtay-kararları\">Sahte Belge veya Muhteviyatı İtibariyle Yanıltıcı Belge Düzenleme veya Kullanma Yargıtay Kararları</h2>\n<hr />\n<h3 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge--düzenleme-veya-kullanma-suçunun-unsurları-nelerdir\">Muhteviyatı İtibariyle Yanıltıcı Belge Düzenleme veya Kullanma Suçunun Unsurları Nelerdir?</h3>\n<p>Vergiyi doğuran faaliyetin mahiyeti değiştirilerek veya miktarı gerçeğin altında veya üstünde gösterilerek bir kısım gelirin gizlenmesi veya giderin fazla gösterilmesi suretiyle matrahın düşürülmesi, dolayısıyla az vergi vermeyi hedefleyen mükellefler tarafından sıkça işlenen fiillerden birisi muhteviyatı itibariyle yanıltıcı belge düzenlemek ve kullanmaktır.</p>\n<p>Muhteviyatı itibariyle yanıltıcı belge, 213 sayılı Vergi Usul Kanunun 359. maddesinde; “Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir” şeklinde tanımlanmıştır. Gerçek bir muamelenin miktar itibariyle gerçeğe aykırı şekilde belgeye yansıtılması belge konusunun adet, miktar, fiyat veya tutar yönlerinden eksik veya fazla gösterilmesidir. Örneğin; 50 adet satılan gömleğin 30 adet, 100 Liradan satılan bir malın 20 Liradan satılmış olarak gösterilmesi gibi. Gerçek bir muamelenin mahiyet itibariyle gerçeğe aykırı şekilde belgeye yansıtılması ise satılan mal veya hizmetin cinsinin ve muamele tarihinin farklı gösterilmesidir. Örneğin; deri ceket satıldığı halde faturada kumaş ceket satılmış gibi veya mal, yeni mali yılda satıldığı halde kapanan mali yıl içinde satılmış olarak gösterilmesi gibi. Belgede miktarın gerçeğe aykırı şekilde gösterilmesiyle bir kısım faaliyet belgelendirilmemiş, vergi dairesinin bilgisinden kaçırılmış olmaktadır. Mahiyetin, gerçeğe aykırı şekilde gösterilmesinde ise, faaliyetin mahiyeti değiştirilerek beklenen yarar sağlanmakta, adeta vergi dairesi hataya düşürülüp kandırılmaktadır. (Nuri Ok-Ahmet Gündel, Ceza Mahkemelerinin Görevine Giren Vergi Kaçakçılığı Suçları, Seçkin Yayınları, Ankara, 2002, s.314)</p>\n<p>Muhteviyatı itibariyle yanıltıcı belge, Vergi Usul Kanununa uygun biçimde mükellef sıfatını almış kişi tarafından düzenlenmesi gerekir. Belgenin gerçek bir muamele veya duruma dayanma zorunluluğu bunu gerektirmektedir. Ancak adına fatura düzenlenen kişinin mükellef olması şart değildir.</p>\n<p>Muhteviyatı itibariyle yanıltıcı olan belge, vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan belgelerden olmalıdır. Bu belgelerin neler olduğu 213 sayılı Vergi Usul Kanunun 2. Kitabının “Vesikalar” başlıklı 3. Kısmında gösterilmiştir. Buna göre söz konusu belgeler şunlardır: fatura, sevk irsaliyesi, perakende satış vesikaları (perakende satış fişleri, makineli kasaların kayıt ruloları, giriş ve yolcu taşıma biletleri), gider pusulası, müstahsil makbuzu, serbest meslek makbuzu, ücret bordrosu, taşıma irsaliyesi, yolcu listesi, günlük müşteri listesi. Ayrıca Maliye Bakanlığının 213 sayılı Kanunun Mükerrer 257. maddesinin verdiği yetkiye dayanarak düzenleme zorunluluğu getirdiği belgeler de suçun konusu olabilir.</p>\n<p>Suç, birden fazla düzenlenmesi kanun gereği olan belgenin her nüshası (asıl ve suretleri) üzerinde bağımsız olarak işlenebilir (Ceza Genel Kurulu 2012/1382 E. , 2014/124 K.).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge-düzenlemek-suçunda-mütalaa-şartı\">Muhteviyatı İtibariyle Yanıltıcı Belge Düzenlemek Suçunda Mütalaa Şartı</h3>\n<p>a) Öncelikle 26.08.2011 tarihli ve RDK-I/559 sayılı Rapor Değerlendirme Komisyonu mütalaasının dosya içerisine celbi ile sanık hakkında iddianame konusu yapılan “2011 takvim yılında sahte ve muhteviyatı itibariyle yanıltıcı belge düzenlemek“ suçuna ilişkin olup olmadığının tespit edilmesi,</p>\n<p>b) Komisyon mütalaasının kapsamının iddianame konusu eyleme ilişkin olmadığının belirlenmesi halinde, “2011 takvim yılında sahte ve muhteviyatı itibariyle yanıltıcı belge düzenlemek“ suçundan verilmiş dava şartı olan mütalaa bulunmaması nedeniyle davanın düşürülmesine karar verilmesi,</p>\n<p>c) İddianame konusu eyleme ilişkin olarak mütalaa verildiğinin tespiti durumunda ise, henüz zamanaşımı dolmayan bu suçtan hüküm kurulması gerekirken, iddianame dışına çıkılarak dava konusu yapılmayan “2006 takvim yılında sahte ve muhteviyatı itibariyle yanıltıcı belge düzenlemek suçundan” yazılı şekilde hüküm tesisi, bozma nedenidir (Yargıtay 11. CD-Karar : 2020/1363).</p>\n<h3 id=\"sahte-fatura-kullanma-suçu-ve-muhteviyatı-i̇tibariyle-yanıltıcı-belge-farkı\">Sahte Fatura Kullanma Suçu ve Muhteviyatı İtibariyle Yanıltıcı Belge Farkı</h3>\n<p>a) Muhteviyatı itibarıyla yanıltıcı belge, 213 sayılı Vergi Usul Kanunu’nun 359. maddesinde; “Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir” şeklinde tanımlanmıştır.</p>\n<p>Gerçek bir muamelenin miktar itibariyle gerçeğe aykırı şekilde belgeye yansıtılması belge konusunun adet, miktar, fiyat veya tutar yönlerinden eksik veya fazla gösterilmesidir.</p>\n<p>213 sayılı Vergi Usul Kanunu’nun 359. maddesinde sahte belgenin tanımı yapılmıştır. Buna göre; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir. Satın alınmayan mal veya hizmet için alınmış gibi fatura düzenlenmesi faaliyeti sahtecilik, düzenlenen fatura da sahte belgedir.</p>\n<p>Bu itibarla, belgesiz yapılan alım ve hizmetlerin başka bir mükellefin belgesiyle veya sahte belgeyle belgelendirilmesi halinde belgenin gerçek bir muamele veya duruma dayanmadığından sahte olduğunun kabulü gerekir.</p>\n<p>Sanığın, gerçekten mal alışları yaptığı kişilerden faturalarını almayıp, belgesiz alışlarını belgelendirmek için piyasadan sahte fatura ticareti yapan firmalardan aldığı faturaları defterlerine işleyerek, vergi indirimi konusu yaptığının kabul edildiği olayda; … sayılı Vergi Usul Kanunu’nun 359. maddesinin (a) ve (b) fıkralarında “sahte belgenin” ve “muhteviyatı itibarıyla yanıltıcı belgenin” tanımlanış şekline ve yerleşik uygulamaya göre eylemin “sahte fatura kullanma” suçunu oluşturacağı gözetilmeden, suç vasfında yanılgı sonucu “muhteviyatı itibarıyla yanıltıcı fatura kullanma” suçundan hüküm kurulması,</p>\n<p>b)Aynı takvim yılı içinde birden fazla sahte veya muhteviyatı itibarıyla yanıltıcı fatura kullanma eyleminin zincirleme suç oluşturduğu ve sanık hakkında TCK’nin 43. maddesi hükümlerinin uygulanması gerektiğinin gözetilmemesi, bozma nedenidir (Yargıtay 11. Ceza Dairesi - Karar : 2019/4361).</p>\n<h3 id=\"sahte-belge-fatura-düzenleme-ve-kullanma-suçunda-araştırma\">Sahte Belge (Fatura) Düzenleme ve Kullanma Suçunda Araştırma</h3>\n<p>Sanık … hakkında “2007, 2008 ve 2010 takvim yıllarında muhteviyatı itibarıyla sahte fatura düzenleme suçlarından kurulan mahkumiyet hükümlerine yönelik sanık müdafinin, sanık … hakkında aynı suçlardan kurulan beraat hükümlerine yönelik ise katılan vekilinin temyiz talebinin incelenmesi:</p>\n<p>1-Sanıkların, suçlamaları kabul etmemeleri ve suça konu faturalar üzerinde imza incelemesi yapılmamış olması karşısında, maddi gerçeğin kuşkuya yer vermeyecek şekilde tespiti için;</p>\n<p>a)Sahte olarak düzenlendiği iddia olunan faturaların kanaat oluşturacak sayıdaki aslılları getirtilip sanıklara gösterilerek yazı ve imzaların kendisine ait olup olmadığının sorulması, kendilerine ait olmadığını söylemeleri halinde; yazı ve imza örnekleri temin edilerek, faturalardaki yazı ve imzaların sanıklara ait olup olmadığı konusunda uzman bir kurum veya kuruluştan rapor alınması,</p>\n<p>b)Faturalardaki yazı ve imzaların sanıklara ait olmadığının anlaşılması halinde ise;</p>\n<p>aa-Faturaları kullandığı belirlenen mükellefler hakkında karşıt inceleme raporu düzenlenip düzenlenmediğinin ilgili vergi dairesinden sorularak, düzenlenmiş ise onaylı örneklerinin getirtilmesi,</p>\n<p>bb-Aynı mükellefler hakkında dava açılıp açılmadığını araştırılması; dava açılmış ise, dosyalarının getirtilerek incelenmesi ve bu davayla ilgili belgelerin onaylı örneklerinin çıkartılarak dosya içine konulması,</p>\n<p>cc-Faturaları kullanan şirket yetkilileri veya kişilerin, CMK’nin 48. maddesi uyarınca çekinme hakları hatırlatılarak tanık sıfatıyla dinlenmesi; kendilerinden, sözü edilen faturaları hangi hukuki ilişkiye dayanarak kimden aldıklarının, sanıkları tanıyıp tanımadıklarının ve faturaların alınması konusunda sanıkların bir iştirakinin bulunup bulunmadığının sorulması,</p>\n<p>Sonucuna göre tüm deliller birlikte tartışılarak sanıkların hukuki durumlarının belirlenmesi gerekirken, eksik araştırma ile hükümler kurulması,</p>\n<p>2-Kabule göre de; “sahte fatura düzenleme” ve “muhteviyatı itibariyle yanıltıcı belge düzenleme” suçlarının vasıflarının ve yaptırımlarının farklı olduğu, 213 sayılı Kanun’un 359/a-2. maddesine göre, “muhteviyatı itibariyle yanıltıcı belge düzenleme” suçunun oluşabilmesi için belgenin gerçek bir muamele veya duruma dayanma zorunluluğunun bulunmasının gerektiği, belgenin gerçek bir muamele veya durum olmadığı halde varmış gibi düzenlenmesi halinde ise, 213 sayılı VUK’nin 359/b maddesindeki sahte belge düzenleme suçunun oluşacağı; sanıkların üzerine atılı suçların sübutu halinde eylemlerin, 213 sayılı VUK’nin 359/b maddesinde düzenlenen “sahte fatura düzenleme” suçunu oluşturacağı gözetilmeden, sanık … yönünden muhteviyatı itibariyle yanıltıcı belge düzenleme suçlarından beraat hükümleri kurulması ve sanık …’ın, muhteviyatı itibarıyla sahte fatura düzenlediği kabul edildiği halde, temel cezanın 213 sayılı VUK’nin 359/a-2. maddesi uyarınca belirlenmesi gerekirken, temel cezanın 213 sayılı VUK’nin 359/b maddesi uyarınca belirlenmesi suretiyle hükmün karıştırılması, bozma nedenidir (Yargıtay 11. Ceza Dairesi - Karar : 2019/2687).</p>\n<h3 id=\"sahte-belge-kullanma-ile-muhteviyatı-i̇tibariyle-yanıltıcı-belge-kullanma-farkı\">“Sahte Belge Kullanma” ile “Muhteviyatı İtibariyle Yanıltıcı Belge” Kullanma Farkı</h3>\n<p>Muhteviyatı itibariyle yanıltıcı belge, 213 sayılı Vergi Usul Kanunu’nun 359. maddesinde; “Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir” şeklinde tanımlanmıştır.</p>\n<p>Gerçek bir muamelenin miktar itibariyle gerçeğe aykırı şekilde belgeye yansıtılması belge konusunun adet, miktar, fiyat veya tutar yönlerinden eksik veya fazla gösterilmesidir.</p>\n<p>213 sayılı Vergi Usul Kanunu’nun 359. maddesinde sahte belgenin tanımı yapılmıştır. Buna göre; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir. Satın alınmayan mal veya hizmet için alınmış gibi fatura düzenlenmesi faaliyeti sahtecilik, düzenlenen fatura da sahte belgedir.</p>\n<p>Bu itibarla, belgesiz yapılan alım ve hizmetlerin başka bir mükellefin belgesiyle veya sahte belgeyle belgelendirilmesi halinde belgenin gerçek bir muamele veya duruma dayanmadığından sahte olduğunun kabulü gerekir.</p>\n<p>Sanığın, gerçekten motorin ve benzin alışları yaptığı kişilerden faturalarını almayıp, belgesiz alışlarını belgelendirmek için piyasadan sahte fatura ticareti yapan firmalardan aldığı faturaları defterlerine işleyerek, katma değer vergisinde indirim konusu yaptığının kabul edildiği olayda; 213 sayılı Vergi Usul Kanunu’nun 359. maddesinin (a) ve (b) fıkralarında “sahte belgenin” ve “muhteviyatı itibariyle yanıltıcı belgenin” tanımlanış şekline ve yerleşik uygulamaya göre eylemin “sahte fatura kullanma” suçunu oluşturacağı gözetilmeden, suç vasfında yanılgı sonucu “muhteviyatı itibariyle yanıltıcı fatura kullanma” suçundan hüküm kurulması, bozma nedenidir (Yargıtay 11. Ceza Dairesi - Karar : 2019/2223).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-sahte-belge-fatura-düzenlemek-suçunda-araştırma\">Muhteviyatı İtibariyle Sahte Belge (Fatura) Düzenlemek Suçunda Araştırma</h3>\n<p>Hakkında muhteviyatı itibarıyla sahte fatura düzenlemek suçundan kamu davası açılan sanığın savunmasında; suçlamaları kabul etmediğini beyan etmesi karşısında, gerçeğin kuşkuya yer vermeyecek şekilde tespit edilmesi bakımından; suça konu faturaları kullanan şirketler hakkında karşıt inceleme yapılıp yapılmadığının ilgili vergi dairelerinden sorulması, yapılmış ise vergi raporlarının dosya arasına alınması, bu şirket yetkilileri hakkında sahte fatura kullanmaktan dava açılmış olup olmadığının araştırılması, açıldığının tespiti halinde dava dosyaları getirtilip incelenerek bu davayı ilgilendiren delillerin onaylı örneklerinin dava dosyasına intikal ettirilmesi, faturaların gerçek alım-satım karşılığı olup olmadığının belirlenmesi yönünden mal ve para akışını gösteren sevk ve taşıma irsaliyeleri, teslim tesellüm belgeleri, bedellerinin ödendiğine ilişkin ticari teamüle uygun kanıtlama yeteneği olan geçerli ödeme belgeleri ve satıcının kasasına ya da banka hesabına girip girmediğinin tespiti ile mükelleflerin yeterli üretimi, mal girişi ya da stoğu olup olmadığı da araştırılıp, karşılaştırmalı bilirkişi incelemesi yaptırılması, suça konu faturaları kullanan şirket yetkilileri veya kişiler de dinlenerek sözü edilen faturaları hangi hukuki ilişkiye dayanarak aldıklarının sorulması ve toplanan tüm deliller birlikte değerlendirilerek sonucuna göre sanığın hukuki durumunun takdir ve tayini gerekirken eksik inceleme ile yazılı şekilde hüküm kurulması, bozma nedenidir (Yargıtay 11.Ceza Dairesi - Karar : 2019/92).</p>\n<h3 id=\"gümrük-beyannamesinde-muhteviyatı-i̇tibariyle-yanıltıcı-belge-kullanmadüzenleme\">Gümrük Beyannamesinde Muhteviyatı İtibariyle Yanıltıcı Belge Kullanma/Düzenleme</h3>\n<p>Sanık hakkında 13.11.2012 tarihli iddianame ile 2010 takvim yılında muhteviyatı itibariyle yanıltıcı fatura düzenlemek suçundan açılan davada; sanığın … Gümrük Müdürlüğüne gümrük beyannamesi ekinde ibraz ettiği, 08.12.2010 tarihli fatura içeriği ve transit beyanname ekinde bildirilen malların … Gümrük Müdürlüğünce yapılan kontrolünde büyük miktarda eksik çıktığının, faturada belirtilen mallar ile ihraç edilen malların miktar itibariyle farklı olduğunun tespit edilmesi, sanığın bu faturayı defter ve belgelerine işleyerek KDV ve kurumlar vergisi beyannamelerine konu ederek vergi indiriminde kullanması karşısında; üzerine atılı muhteviyatı itibariyle yanıltıcı fatura düzenlemek suçunun tüm unsurları itibariyle oluştuğu gözetilmeden mahkumiyeti yerine beraatine karar verilmesi, bozma nedenidir (Yargıtay 11. Ceza Dairesi - Karar : 2018/3335).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge-düzenlemek-ve-kullanmak-i̇ki-ayrı-suçtur\">Muhteviyatı İtibariyle Yanıltıcı Belge “Düzenlemek” ve “Kullanmak” İki Ayrı Suçtur</h3>\n<p>5271 sayılı CMK’nın 225. maddesi uyarınca hükmün konusu duruşmanın neticesine göre iddianamede gösterilen fiil ve failden ibaret olup, iddianamade açıklanan ve suç oluşturduğu ileri sürülen fiilin dışına çıkılarak açılmayan davadan yargılama yapılıp hüküm kurulmasının mümkün bulunmadığı, Kırıkkale Cumhuriyet Başsavcılığı’nın 16.10.2012 tarih ve 2012/2474 Esas sayılı iddianamesi ile 213 sayılı Yasanın 367. maddesine göre dava şartı olan mütalaa ve vergi suçu raporuna uygun olarak sanık hakkında, “muhteviyatı itibariyle yanıltıcı belge düzenlemek” suçundan kamu davası açıldığı, “muhteviyatı itibariyle yanıltıcı belge kullanmak” suçundan açılmış bir dava bulunmadığı gibi birbirinden ayrı ve bağımsız suçlar olan “<strong>muhteviyatı itibariyle yanıltıcı belge düzenlemek</strong>” ve “<strong>muhteviyatı itibariyle yanıltıcı belge kullanmak</strong>” suçlarının birbirine dönüşmeyeceği gözetilmeden, iddianame dışına çıkılarak sanık hakkında “muhteviyatı itibariyle yanıltıcı belge kullanmak” suçundan beraat hükmü kurulması, bozma nedenidir (Yargıtay 11. Ceza Dairesi-Karar : 2018/3046).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge-suçunda-zamanaşımı-ve-beraat-kararı\">Muhteviyatı İtibariyle Yanıltıcı Belge Suçunda Zamanaşımı ve Beraat Kararı</h3>\n<p>1-Sanıklar hakkında “2006 takvim yılında muhteviyatı itibariyle yanıltıcı belge kullanmak“ suçundan kurulan hükümlere yönelik temyiz itirazlarının incelenmesinde;</p>\n<p>Sanıklar hakkında “2006 takvim yılında muhteviyatı itibariyle yanıltıcı belge kullanmak” suçunu işledikleri iddiasıyla açılan kamu davasında; sanıkların faturaların gerçek mal ve hizmet alımlarına dayandıklarını beyan ederek suçlamaları kabul etmemeleri, tarafsız bilirkişilerce düzenlenen 18.07.2012 tarihli bilirkişi raporunda yer alan tespitler ile muhteviyatı itibariyle yanıltıcı belge düzenleyicisi olduğu belirtilen…‘in 2006 yılında sanıklara ait şirket bünyesinde taşımacılık hizmeti verdiğinin tanık beyanlarından anlaşılması karşısında, 5271 sayılı CMK’nın 217. maddesi uyarınca duruşmadan edindiği kanaate göre delilleri değerlendirip, sanıklar hakkında beraat kararı veren mahkemenin kabul ve takdirinde bir isabetsizlik bulunmadığından tebliğnamedeki düşünceye iştirak edilmemiştir.</p>\n<p>Elde edilen delillerin hükümlülüğe yeter nitelik ve derecede bulunmadığı dosya içeriğine uygun şekilde gerekçeleri gösterilerek mahkemece kabul ve takdir kılınmış olduğundan katılan vekilinin temyiz itirazlarının reddiyle hükümlerin ONANMASINA,</p>\n<p>2-Sanıklar hakkında “2005 takvim yılında muhteviyatı itibariyle yanıltıcı belge kullanmak” suçundan kurulan hükümlere yönelik temyiz itirazlarının incelenmesinde ise;</p>\n<p>5237 sayılı Türk Ceza Kanunu’nun 7 ve 5252 sayılı Türk Ceza Kanununun Yürürlük ve Uygulama Şekli Hakkında Kanun’un 9. maddeleri hükmü uyarınca; sanıklara yüklenen “2005 takvim yılında muhteviyatı itibariyle yanıltıcı belge kullanmak“ suçunun yasada gerektirdiği cezasının türü ve üst sınırı itibarıyla tabi olduğu, suç tarihinde yürürlükte bulunan 5237 sayılı TCK’nın 66/1-e ve 67/4 maddelerinde öngörülen zamanaşımının suç tarihinden temyiz inceleme tarihine kadar gerçekleştiği anlaşılmış, katılan vekilinin temyiz itirazları bu nedenle yerinde görülmüş olduğundan, sair yönleri incelenmeyen hükmün, 5320 sayılı Yasanın 8/1. maddesi gereğince uygulanması gereken 1412 sayılı CMUK’nın 321. maddesi uyarıca BOZULMASINA, ancak bu husus yeniden yargılama yapılmasını gerektirmediğinden, aynı Yasanın 322. maddesindeki yetkiye dayanılarak sanıklar hakkındaki kamu davasının gerçekleşen zamanaşımı nedeniyle 5237 sayılı TCK’nın 66/1-e, 67/4 ve 5271 sayılı CMK’nın 223/8. maddeleri gereğince DÜŞÜRÜLMESİNE, 26.02.2018 tarihinde oybirliğiyle karar verildi (Yargıtay 11. Ceza Dairesi - Karar : 2018/1709).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-sahte-fatura-düzenleme-suçu\">Muhteviyatı İtibariyle Sahte Fatura Düzenleme Suçu</h3>\n<p>“Sahte fatura düzenleme” ve “muhteviyatı itibariyle yanıltıcı belge düzenleme” suçlarının vasıflarının ve yaptırımlarının farklı olduğu, 213 sayılı Kanun’un 359/a-2. maddesine göre, “muhteviyatı itibariyle yanıltıcı belge düzenleme” suçunun oluşabilmesi için belgenin gerçek bir muamele veya duruma dayanma zorunluluğunun bulunmasının gerektiği, belgenin gerçek bir muamele veya durum olmadığı halde varmış gibi düzenlenmesi halinde ise, 213 sayılı VUK’nin 359/b maddesindeki sahte belge düzenleme suçunun oluşacağı; sanıkların üzerine atılı suçların sübutu halinde eylemlerin, 213 sayılı VUK’nin 359/b maddesinde düzenlenen “sahte fatura düzenleme” suçunu oluşturacağı gözetilmeden, sanık … yönünden muhteviyatı itibariyle yanıltıcı belge düzenleme suçlarından beraat hükümleri kurulması ve sanık …’ın, muhteviyatı itibarıyla sahte fatura düzenlediği kabul edildiği halde, temel cezanın 213 sayılı VUK’nin 359/a-2. maddesi uyarınca belirlenmesi gerekirken, temel cezanın 213 sayılı VUK’nin 359/b maddesi uyarınca belirlenmesi suretiyle hükmün karıştırılması, bozma nedenidir (Yargıtay 11. Ceza Dairesi - Karar : 2019/2687).</p>\n<h3 id=\"muhteviyatı-i̇tibariyle-yanıltıcı-belge-ile-sahte-belge-düzenleme-suçlarının-birlikte-i̇şlenmesi\">Muhteviyatı İtibariyle Yanıltıcı Belge ile Sahte Belge Düzenleme Suçlarının Birlikte İşlenmesi</h3>\n<p>Muhteviyatı itibarıyla yanıltıcı belge düzenleme suçunun oluşabilmesi için belgenin gerçek bir muamele veya duruma dayanma zorunluluğunun bulunmasının gerektiği, belgenin gerçek bir muamele veya durum olmadığı halde, varmış gibi düzenlenmiş olması halinde ise sahte belge düzenleme, başka şahıs/şirket tarafından sahte düzenlenen belgelerin muhasebeleştirilerek vergisel işlemlerde kullanılması halinde de sahte belge kullanma yine başka şahıs/şirket tarafından muhteviyatı itibarıyla yanıltıcı şekilde düzenlenen belgelerin muhasebeleştirilerek vergisel işlemlerde kullanılması ile de muhteviyatı itibarıyla yanıltıcı belge kullanma suçunun oluşacağı, <strong>belgelerin bir kısmı tamamen sahte, bir kısmı da yanıltıcı belge ise</strong> TCK’nın 44. maddesi gereği fikri içtima hükümlerinin uygulanması suretiyle cezası daha ağır olan VUK’nın 359/b maddesinden hüküm kurulmasının gerektiği cihetle; somut olayda, 14.01.2009 tarih ve 2009/1204/13 sayılı vergi suçu ve 1204/1 sayılı vergi tekniği raporlarında, sanığın sahte veya muhteviyatı itibarıyla yanıltıcı belge düzenlediğinin belirtilmesi bu yönde de 01.04.2009 tarihli iddianame tanzim olunması karşısında, sübutu halinde eyleminin TCK’nın 44. maddesi delaletiyle 213 sayılı Yasanın 359/b-1. maddesi kapsamında bulunan sahte belge düzenleme suçunun oluşacağı gözetilmeden yazılı şekilde karar verilmesi bozma nedenidir (Yargıtay 11. Ceza Dairesi 2016/4460 E. , 2017/4129 K.)</p>\n<h3 id=\"sahte-fatura-suçundan-beraat-ve-muhteviyatı-i̇tibariyle-yanıltıcı-belge\">Sahte Fatura Suçundan Beraat ve Muhteviyatı İtibariyle Yanıltıcı Belge</h3>\n<p>Muhteviyatı itibarıyla yanıltıcı belge, 213 sayılı Vergi Usul Kanunu’nun 359/a maddesinde; “Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge, muhteviyatı itibariyle yanıltıcı belgedir” şeklinde tanımlanmış olup gerçek bir muamelenin miktar itibariyle gerçeğe aykırı şekilde belgeye yansıtılması, belge konusunun adet, miktar, fiyat veya tutar yönlerinden eksik veya fazla gösterilmesidir. 213 sayılı Vergi Usul Kanunu’nun 359/b maddesinde sahte belgenin tanımı yapılmıştır. Buna göre; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir. Satın alınmayan mal veya hizmet için alınmış gibi fatura düzenlenmesi faaliyeti sahtecilik, düzenlenen fatura da sahte belgedir. Bu itibarla, belgesiz yapılan alım ve hizmetlerin başka bir mükellefin belgesiyle veya sahte belgeyle belgelendirilmesi halinde belgenin gerçek bir muamele veya duruma dayanmadığından sahte olduğunun kabulü gerekir.</p>\n<p>Sanığın, gerçekten mal alışları yaptığı kişilerden faturalarını almayıp, belgesiz alışlarını belgelendirmek için piyasadan sahte fatura ticareti yapan firmadan aldığı faturaları defterlerine işleyerek, vergi indirimi konusu yaptığının kabul edildiği olayda; 213 sayılı Vergi Usul Kanunu’nun 359. maddesinin (a) ve (b) fıkralarında “sahte belgenin” ve “muhteviyatı itibarıyla yanıltıcı belgenin” tanımlanış şekline ve yerleşik uygulamaya göre eylemin “zincirleme şekilde sahte fatura kullanma” suçunu oluşturacağı gözetilmeden, 12/05/2014 tarihli bilirkişi raporundaki tespite atıf yapılarak, suç vasfında yanılgı sonucu eylemin “muhteviyatı itibarıyla yanıltıcı fatura kullanma” suçunu oluşturduğu, bu suçtan verilmiş mütalaa bulunmadığı şeklindeki hatalı değerlendirme ile sahte fatura kullanmak suçundan beraat hükmü kurulması, bozma nedenidir (Yargıtay 11. 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(1408,1,'2025-01-11 18:19:54','2025-01-11 15:19:54','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Uygulamasının Yasal Dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<ul>\r\n 	<li><a href=\"https://www.davavergi.com/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/\">Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?</a></li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n</ul>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<strong>Alternatif Çözüm Yollarını Değerlendirme:</strong>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<h3><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<h3><strong>Uzlaşma Sürecinde Destek:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<h3><strong>Vergi İdaresince İzah Kabul Edilmezse:</strong></h3>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<h3><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<h3><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<h3><strong>Vergi Ziyai Cezasına Karşı Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<strong>Son olarak;</strong>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\nAyrıca broşür için <a href=\"https://www.turmob.org.tr/mevzuat/Detay/20058/-izaha-davet-uygulamasi-brosuru-pdf?utm_source=Share&amp;utm_medium=RSS&amp;utm_campaign=-izaha-davet-uygulamasi-brosuru-pdf\">sayfayı</a> inceleyebilirsiniz.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','publish','closed','open','','vergi-hukukunda-izaha-davet-uygulamasi-nedir','','','2025-01-13 15:53:20','2025-01-13 12:53:20','',0,'https://www.davavergi.com/?p=1408',0,'post','',0),
(1409,5,'2025-01-11 18:17:36','2025-01-11 15:17:36','Mükellef Haber ','Mükellef Haber','Mükellef Haber ','inherit','closed','closed','','sitelogo-1','','','2025-01-11 18:17:54','2025-01-11 15:17:54','',0,'https://www.davavergi.com/wp-content/uploads/2025/01/sitelogo-1.webp',0,'attachment','image/webp',0),
(1410,1,'2025-01-11 18:19:08','2025-01-11 15:19:08','','İzaha davet','','inherit','','closed','','izaha-davet','','','2025-01-11 18:19:08','2025-01-11 15:19:08','',1408,'https://www.davavergi.com/wp-content/uploads/2025/01/Izaha-davet.jpeg',0,'attachment','image/jpeg',0),
(1411,1,'2025-01-11 18:19:41','2025-01-11 15:19:41','Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.\n\nİzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.\n\n&nbsp;\n<h2>İzaha davet uygulamasının yasal dayanağı:</h2>\n&nbsp;\n\nVergi Usul Kanunu’nun (VUK) 370. Maddesinde\n\n“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.\n\n&nbsp;\n<ol>\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\n</ol>\n&nbsp;\n<ol start=\"2\">\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\n</ol>\nBu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.\n<h2>İzaha davet süreci şu şekilde işler:</h2>\n&nbsp;\n<ol>\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\n 	<li>Sonucun Değerlendirilmesi:</li>\n</ol>\n<ul>\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\n</ul>\n&nbsp;\n<h2>İzaha Davetin Avantajları:</h2>\n<ul>\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\n</ul>\n&nbsp;\n\nBu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.\n\n&nbsp;\n<h2>Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\n&nbsp;\n\nMükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:\n\n&nbsp;\n<ol>\n 	<li>\n<h3>Sürecin Yönetilmesi ve Analiz:</h3>\n</li>\n</ol>\n<ul>\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\n</ul>\n&nbsp;\n<ol start=\"2\">\n 	<li>Hukuki Destek ve Danışmanlık:</li>\n</ol>\n<ul>\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\n</ul>\n&nbsp;\n<ol start=\"3\">\n 	<li>İzahat Metninin Hazırlanması:</li>\n</ol>\n<ul>\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\n</ul>\n&nbsp;\n<ol start=\"4\">\n 	<li>Alternatif Çözüm Yollarını Değerlendirme:</li>\n</ol>\n<ul>\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\n</ul>\n&nbsp;\n<ol start=\"5\">\n 	<li>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</li>\n</ol>\n<ul>\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\n</ul>\n&nbsp;\n<ol start=\"6\">\n 	<li>Uzlaşma Sürecinde Destek:</li>\n</ol>\n<ul>\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\n</ul>\n&nbsp;\n<h2>Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\nİzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.\n\n&nbsp;\n<h2>İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\n&nbsp;\n\nEvet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:\n\n&nbsp;\n<ol>\n 	<li>İzaha Davet Süreci Olumsuz Sonuçlanırsa</li>\n</ol>\n<ul>\n 	<li>Vergi İdaresince İzah Kabul Edilmezse:</li>\n</ul>\nİzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.\n<ul>\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\n</ul>\n&nbsp;\n<ol start=\"2\">\n 	<li>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi</li>\n</ol>\n<ul>\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\n</ul>\n&nbsp;\n<ol start=\"3\">\n 	<li>Hatalı veya Usulsüz İşlemler Nedeniyle Dava</li>\n</ol>\n<ul>\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\n</ul>\nBu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.\n\n&nbsp;\n<ol start=\"4\">\n 	<li>Vergi Ziyaı Cezasına Karşı Dava</li>\n</ol>\n<ul>\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse:</li>\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\n</ul>\n&nbsp;\n\nVergi Davasında Süreç\n\n&nbsp;\n\nVergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:\n<ul>\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\n</ul>\n&nbsp;\n<h2>Sonuç:</h2>\n&nbsp;\n\nİzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.\n\n&nbsp;\n\nSorularınız için: davavergi@gmail.com\n\n&nbsp;\n\nYasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-11 18:19:41','2025-01-11 15:19:41','',1408,'https://www.davavergi.com/?p=1411',0,'revision','',0),
(1414,1,'2025-01-11 18:27:34','2025-01-11 15:27:34','Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.\r\n\r\nİzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.\r\n<h2>İzaha davet uygulamasının yasal dayanağı:</h2>\r\nVergi Usul Kanunu’nun (VUK) 370. Maddesinde\r\n\r\n“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.\r\n<ol>\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\nBu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.\r\n<h2>İzaha davet süreci şu şekilde işler:</h2>\r\n<ol>\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul>\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n 	<li>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n</li>\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\nBu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.\r\n<h2>Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\nMükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:\r\n\r\n1.Sürecin Yönetilmesi ve Analiz:\r\n<ul>\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<ol start=\"2\">\r\n 	<li>Hukuki Destek ve Danışmanlık:</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<ol start=\"3\">\r\n 	<li>İzahat Metninin Hazırlanması:</li>\r\n</ol>\r\n<ul>\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<ol start=\"4\">\r\n 	<li>Alternatif Çözüm Yollarını Değerlendirme:</li>\r\n</ol>\r\n<ul>\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<ol start=\"5\">\r\n 	<li>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<ol start=\"6\">\r\n 	<li>Uzlaşma Sürecinde Destek:</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2>Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\nİzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.\r\n<h2>İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\nEvet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:\r\n\r\nİzaha Davet Süreci Olumsuz Sonuçlanırsa\r\n<ul>\r\n 	<li>Vergi İdaresince İzah Kabul Edilmezse:</li>\r\n</ul>\r\nİzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.\r\n<ul>\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<ol start=\"2\">\r\n 	<li>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<ol start=\"3\">\r\n 	<li>Hatalı veya Usulsüz İşlemler Nedeniyle Dava</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\nBu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.\r\n<ol start=\"4\">\r\n 	<li>Vergi Ziyaı Cezasına Karşı Dava</li>\r\n</ol>\r\n<ul>\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse:</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\nVergi Davasında Süreç\r\n\r\nVergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:\r\n<ul>\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<h2>Sonuç:</h2>\r\nİzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.\r\n\r\n&nbsp;\r\n\r\nSorularınız için: davavergi@gmail.com\r\n\r\n&nbsp;\r\n\r\nYasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-11 18:27:34','2025-01-11 15:27:34','',1408,'https://www.davavergi.com/?p=1414',0,'revision','',0),
(1412,1,'2025-01-11 18:20:45','2025-01-11 15:20:45','','İzaha davet','','inherit','','closed','','izaha-davet-2','','','2025-01-11 18:20:45','2025-01-11 15:20:45','',1408,'https://www.davavergi.com/wp-content/uploads/2025/01/Izaha-davet-1.jpeg',0,'attachment','image/jpeg',0),
(1413,1,'2025-01-11 18:26:58','2025-01-11 15:26:58','Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.\n\nİzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.\n<h2>İzaha davet uygulamasının yasal dayanağı:</h2>\nVergi Usul Kanunu’nun (VUK) 370. Maddesinde\n\n“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.\n<ol>\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\n</ol>\nBu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.\n<h2>İzaha davet süreci şu şekilde işler:</h2>\n<ol>\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\n 	<li>Sonucun Değerlendirilmesi:</li>\n</ol>\n<ul>\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\n 	<li>\n<h2>İzaha Davetin Avantajları:</h2>\n</li>\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\n</ul>\nBu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.\n<h2>Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\nMükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:\n\n1.Sürecin Yönetilmesi ve Analiz:\n<ul>\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\n</ul>\n<ol start=\"2\">\n 	<li>Hukuki Destek ve Danışmanlık:</li>\n</ol>\n<ul>\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\n</ul>\n<ol start=\"3\">\n 	<li>İzahat Metninin Hazırlanması:</li>\n</ol>\n<ul>\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\n</ul>\n<ol start=\"4\">\n 	<li>Alternatif Çözüm Yollarını Değerlendirme:</li>\n</ol>\n<ul>\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\n</ul>\n<ol start=\"5\">\n 	<li>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</li>\n</ol>\n<ul>\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\n</ul>\n<ol start=\"6\">\n 	<li>Uzlaşma Sürecinde Destek:</li>\n</ol>\n<ul>\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\n</ul>\n<h2>Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\nİzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.\n<h2>İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\nEvet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:\n\n&nbsp;\n\nİzaha Davet Süreci Olumsuz Sonuçlanırsa\n<ul>\n 	<li>Vergi İdaresince İzah Kabul Edilmezse:</li>\n</ul>\nİzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.\n<ul>\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\n</ul>\n&nbsp;\n<ol start=\"2\">\n 	<li>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi</li>\n</ol>\n<ul>\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\n</ul>\n&nbsp;\n<ol start=\"3\">\n 	<li>Hatalı veya Usulsüz İşlemler Nedeniyle Dava</li>\n</ol>\n<ul>\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\n</ul>\nBu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.\n\n&nbsp;\n<ol start=\"4\">\n 	<li>Vergi Ziyaı Cezasına Karşı Dava</li>\n</ol>\n<ul>\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse:</li>\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\n</ul>\n&nbsp;\n\nVergi Davasında Süreç\n\n&nbsp;\n\nVergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:\n<ul>\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\n</ul>\n&nbsp;\n<h2>Sonuç:</h2>\n&nbsp;\n\nİzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.\n\n&nbsp;\n\nSorularınız için: davavergi@gmail.com\n\n&nbsp;\n\nYasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-autosave-v1','','','2025-01-11 18:26:58','2025-01-11 15:26:58','',1408,'https://www.davavergi.com/?p=1413',0,'revision','',0),
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(1416,1,'2025-01-11 18:48:21','2025-01-11 15:48:21','<h1>Vergi Dairesinden Yazı Geldi Ne Yapmalıyım?</h1>\nMükellefler tarafından en çok sorulan sorulardan birisi de “vergi dairesinden bir yazı geldi ne yapmam gerekiyor?” şeklinde karşımıza çıkmaktadır. Öncelikle belirtmek isteriz ki vergi idarelerinden gelen yazılar illaki hakkınızda olumsuz sonuç duğuran işlemler değildir. Bu nedenle öncelikle serinkanlı olunmasını ve olayın panikle karşılanmamasını öneriyoruz.\nHer şeyden önce vergi dairesi işlemleri birer idari işlemler olduğu için bunlar hukuka uygunluk karinesinden yararlanmakla birlikte hukuki anlamda kesin değildirler. Yani idari davaya konu olabilecek her vergisel işleme karşı vergi mahkemesinde (idari yargıda) dava açma imkanı bulunmaktadır. Yani vergi dairesinden gelen bir işlemin açılacak bir vergi davası sonucu ortadan kalkma olasılığı vardır.\n<h2>\nVERGİ İDARELERİNDEN NE TÜR TEBLİGATLAR GELİR?</h2>\nVergi idareleri tarafından mükelleflere veya vergilendirme işlemleri ile ilgisi olanlara çeşitli yazılar tebliğ edilmektedir. Bunların başında vergi müfettişlerince gönderilen “Defter ve Belge İbraz yazıları” gelmektedir. Ayrıca mükelleflerin doğrudan kendisi ile ilgisi olmasa da ticari ilişkide bulunduğu diğer mükelleflerle ilgili olarak “Karşıt inceleme yazıları” gelebilmektedir.\nÖzellikle vergi barışı dönemlerinde mükelleflerin şüpheli görülen işlemlerine karşı matrah artırımında bulunabileceğine dair “Bilgilendirme” yazıları da gönderilmektedir. Ancak, bilgilendirme yazılarının idari yargıda dava konusu edilebilecek türden kesin ve yürütülmesi zorunlu işlemler olmadığına dikkat etmek gerekir.\nYine vergi mükellefleri için vergi dairelerinden gelen tebligatların başında “vergi ve ceza ihbarnameleri” gelmektedir. Bu ihbarnameler genellikle mükellef hakkında yapılan bir inceleme üzerine bulunan matrah farklarının mükellefe bildirilmesi niteliğindedir.\nÖte yandan vergi daireleri tarafından mükelleflere “ödeme emri” tebligatlarının da gerek ilanen gerek posta yoluyla gerekse memur eliyle tebliğ edildiği görülmektedir. Ödeme emri idari anlamda kesinleşmiş vergi borçları veya kamu alacaklarının belli vadelerinde ödenmesi gerektiğini gösteren idari işlemlerdir.\n<h2>\nTebligatlara Karşı Ne Yapılabilir?</h2>\nVergi idarelerinden gelen defter ve belge ibraz yazıları üzerine süresi içinde ilgili evrakların vergi müfettişliğine ibraza özen gösterilmelidir. Aksi halde hem vergisel hem de hürriyeti bağlayıcı cezai sonuçlar doğabilmektedir. Vergi ve ceza ihbarnameleriyle ödeme emirlerine karşı vergi dairesi nezdinde itiraz edilebilir. Ancak genellikle bu itirazlardan mükellef lehine olumlu sonuçlar çıkma olasılığı çok azdır. İhbarnamelere karşı 30 gün ödeme emirlerine karşı ise 15 gün içinde vergi mahkemesi nezdinde dava açma hakkı bulunmaktadır.\nBu yazımızda söz konusu tebligatlar ve itirazlarına yönelik kısa açıklamalara yer vermeye çalıştık. Ancak takdir edilmelidir ki, teknik ve hukuki bilginin yanı sıra oldukça tecrübe gerektiren bu konuların tek tek örneklendirilerek açıklanması için yeteri imkanımız bu yazı kapsamında zor olacaktır. Bu nedenle kendilerine tebligat yapılanların vergi hukuku konusunda deneyime sahip meslek mensupları, vergi danışmanları ve vergi avukatlarından destek almalarının hak kayıplarına uğranmaması açısından faydalı olacağını düşünüyoruz.\n\nNot : Yazılarımız yazarlarımıza ait kişisel görüşlere dayanmaktadır. Hiçbir kurumu bağlayıcı olarak değerlendirilemez.','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?','','inherit','closed','closed','','304-autosave-v1','','','2025-01-11 18:48:21','2025-01-11 15:48:21','',304,'https://www.davavergi.com/?p=1416',0,'revision','',0),
(1417,5,'2025-01-11 18:48:19','2025-01-11 15:48:19','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?\r\nGİRİŞ\r\nMükellefler tarafından en çok sorulan sorulardan birisi de “vergi dairesinden bir yazı geldi ne yapmam gerekiyor?” şeklinde karşımıza çıkmaktadır. Öncelikle belirtmek isteriz ki vergi idarelerinden gelen yazılar illaki hakkınızda olumsuz sonuç duğuran işlemler değildir. Bu nedenle öncelikle serinkanlı olunmasını ve olayın panikle karşılanmamasını öneriyoruz.\r\nHer şeyden önce vergi dairesi işlemleri birer idari işlemler olduğu için bunlar hukuka uygunluk karinesinden yararlanmakla birlikte hukuki anlamda kesin değildirler. Yani idari davaya konu olabilecek her vergisel işleme karşı vergi mahkemesinde (idari yargıda) dava açma imkanı bulunmaktadır. Yani vergi dairesinden gelen bir işlemin açılacak bir vergi davası sonucu ortadan kalkma olasılığı vardır.\r\nVERGİ İDARELERİNDEN NE TÜR TEBLİGATLAR GELİR?\r\nVergi idareleri tarafından mükelleflere veya vergilendirme işlemleri ile ilgisi olanlara çeşitli yazılar tebliğ edilmektedir. Bunların başında vergi müfettişlerince gönderilen “Defter ve Belge İbraz yazıları” gelmektedir. Ayrıca mükelleflerin doğrudan kendisi ile ilgisi olmasa da ticari ilişkide bulunduğu diğer mükelleflerle ilgili olarak “Karşıt inceleme yazıları” gelebilmektedir.\r\nÖzellikle vergi barışı dönemlerinde mükelleflerin şüpheli görülen işlemlerine karşı matrah artırımında bulunabileceğine dair “Bilgilendirme” yazıları da gönderilmektedir. Ancak, bilgilendirme yazılarının idari yargıda dava konusu edilebilecek türden kesin ve yürütülmesi zorunlu işlemler olmadığına dikkat etmek gerekir.\r\nYine vergi mükellefleri için vergi dairelerinden gelen tebligatların başında “vergi ve ceza ihbarnameleri” gelmektedir. Bu ihbarnameler genellikle mükellef hakkında yapılan bir inceleme üzerine bulunan matrah farklarının mükellefe bildirilmesi niteliğindedir.\r\nÖte yandan vergi daireleri tarafından mükelleflere “ödeme emri” tebligatlarının da gerek ilanen gerek posta yoluyla gerekse memur eliyle tebliğ edildiği görülmektedir. Ödeme emri idari anlamda kesinleşmiş vergi borçları veya kamu alacaklarının belli vadelerinde ödenmesi gerektiğini gösteren idari işlemlerdir.\r\nVERGİ DAİRESİNDEN GELEN TEBLİGATLARA KARŞI NE YAPILMALI?\r\nVergi idarelerinden gelen defter ve belge ibraz yazıları üzerine süresi içinde ilgili evrakların vergi müfettişliğine ibraza özen gösterilmelidir. Aksi halde hem vergisel hem de hürriyeti bağlayıcı cezai sonuçlar doğabilmektedir. Vergi ve ceza ihbarnameleriyle ödeme emirlerine karşı vergi dairesi nezdinde itiraz edilebilir. Ancak genellikle bu itirazlardan mükellef lehine olumlu sonuçlar çıkma olasılığı çok azdır. İhbarnamelere karşı 30 gün ödeme emirlerine karşı ise 15 gün içinde vergi mahkemesi nezdinde dava açma hakkı bulunmaktadır.\r\nBu yazımızda söz konusu tebligatlar ve itirazlarına yönelik kısa açıklamalara yer vermeye çalıştık. Ancak takdir edilmelidir ki, teknik ve hukuki bilginin yanı sıra oldukça tecrübe gerektiren bu konuların tek tek örneklendirilerek açıklanması için yeteri imkanımız bu yazı kapsamında zor olacaktır. Bu nedenle kendilerine tebligat yapılanların vergi hukuku konusunda deneyime sahip meslek mensupları, vergi danışmanları ve vergi avukatlarından destek almalarının hak kayıplarına uğranmaması açısından faydalı olacağını düşünüyoruz.\r\n\r\nNot : Yazılarımız yazarlarımıza ait kişisel görüşlere dayanmaktadır. Hiçbir kurumu bağlayıcı olarak değerlendirilemez.','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?','','inherit','closed','closed','','304-revision-v1','','','2025-01-11 18:48:19','2025-01-11 15:48:19','',304,'https://www.davavergi.com/?p=1417',0,'revision','',0),
(1435,5,'2025-01-13 15:43:30','2025-01-13 12:43:30','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Uygulamasının Yasal Dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n</ul>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<strong>Alternatif Çözüm Yollarını Değerlendirme:</strong>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<h3><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<h3><strong>Uzlaşma Sürecinde Destek:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<h3><strong>Vergi İdaresince İzah Kabul Edilmezse:</strong></h3>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<h3><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<h3><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<h3><strong>Vergi Ziyai Cezasına Karşı Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<strong>Son olarak;</strong>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-13 15:43:30','2025-01-13 12:43:30','',1408,'https://www.davavergi.com/?p=1435',0,'revision','',0),
(1418,5,'2025-01-11 19:51:31','2025-01-11 16:51:31','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet uygulamasının yasal dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n 	<li>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n</li>\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\">1.Sürecin Yönetilmesi ve Analiz:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li>Hukuki Destek ve Danışmanlık:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li>İzahat Metninin Hazırlanması:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li>Alternatif Çözüm Yollarını Değerlendirme:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"5\">\r\n 	<li>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"6\">\r\n 	<li>Uzlaşma Sürecinde Destek:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi İdaresince İzah Kabul Edilmezse:</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li>Hatalı veya Usulsüz İşlemler Nedeniyle Dava</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li>Vergi Ziyaı Cezasına Karşı Dava</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse:</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Vergi Davasında Süreç</p>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Sonuç:</h2>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\"></p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\"></p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-11 19:51:31','2025-01-11 16:51:31','',1408,'https://www.davavergi.com/?p=1418',0,'revision','',0),
(1419,5,'2025-01-13 02:14:32','2025-01-12 23:14:32','Vergi Hukukunda İzaha Davet Nedir','Vergi Hukukunda İzaha Davet Nedir','Vergi Hukukunda İzaha Davet Nedir','inherit','closed','closed','','vergi-hukukunda-izaha-davet-nedir','','','2025-01-13 15:52:16','2025-01-13 12:52:16','',1408,'https://www.davavergi.com/wp-content/uploads/2025/01/Vergi-Hukukunda-Izaha-Davet-Nedir-.jpg',0,'attachment','image/jpeg',0),
(1420,5,'2025-01-13 15:51:43','2025-01-13 12:51:43','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\n\n<h2 style=\"text-align: justify;\">İzaha Davet Uygulamasının Yasal Dayanağı:</h2>\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\n\n<ol style=\"text-align: justify;\">\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\n</ol>\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\n\n<ul>\n 	<li><a href=\"https://www.davavergi.com/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/\">Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?</a></li>\n</ul>\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\n<ol style=\"text-align: justify;\">\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\n 	<li>Sonucun Değerlendirilmesi:</li>\n</ol>\n<ul style=\"text-align: justify;\">\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\n</ul>\n<h2>İzaha Davetin Avantajları:</h2>\n<ul style=\"text-align: justify;\">\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\n</ul>\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\n\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\n\n<ul style=\"text-align: justify;\">\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\n</ul>\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\n</ul>\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\n</ul>\n<strong>Alternatif Çözüm Yollarını Değerlendirme:</strong>\n<ul style=\"text-align: justify;\">\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\n</ul>\n<h3><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\n</ul>\n<h3><strong>Uzlaşma Sürecinde Destek:</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\n</ul>\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\n\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\n\n<h3><strong>Vergi İdaresince İzah Kabul Edilmezse:</strong></h3>\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\n\n<ul style=\"text-align: justify;\">\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\n</ul>\n<h3><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi:</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\n</ul>\n<h3><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\n</ul>\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\n\n<h3><strong>Vergi Ziyai Cezasına Karşı Dava;</strong></h3>\n<ul style=\"text-align: justify;\">\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\n</ul>\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\n\n<ul style=\"text-align: justify;\">\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\n</ul>\n<strong>Son olarak;</strong>\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\nAyrıca broşür için <a href=\"https://www.turmob.org.tr/mevzuat/Detay/20058/-izaha-davet-uygulamasi-brosuru-pdf?utm_source=Share&amp;utm_medium=RSS&amp;utm_campaign=-izaha-davet-uygulamasi-brosuru-pdf\">sayfayı</a> inceleyebilirsiniz.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-autosave-v1','','','2025-01-13 15:51:43','2025-01-13 12:51:43','',1408,'https://www.davavergi.com/?p=1420',0,'revision','',0),
(1434,5,'2025-01-13 15:40:28','2025-01-13 12:40:28','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet uygulamasının yasal dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n</ul>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Alternatif Çözüm Yollarını Değerlendirme:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"5\">\r\n 	<li><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"6\">\r\n 	<li><strong>Uzlaşma Sürecinde Destek:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<ol>\r\n 	<li><strong>Vergi İdaresince İzah Kabul Edilmezse;</strong></li>\r\n</ol>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Vergi Ziyaı Cezasına Karşı Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<strong>Son olarak;</strong>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-13 15:40:28','2025-01-13 12:40:28','',1408,'https://www.davavergi.com/?p=1434',0,'revision','',0),
(1433,5,'2025-01-13 15:39:48','2025-01-13 12:39:48','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet uygulamasının yasal dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n</ul>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Alternatif Çözüm Yollarını Değerlendirme:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"5\">\r\n 	<li><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"6\">\r\n 	<li><strong>Uzlaşma Sürecinde Destek:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<ol>\r\n 	<li><strong>Vergi İdaresince İzah Kabul Edilmezse;</strong></li>\r\n</ol>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Vergi Ziyaı Cezasına Karşı Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Sonuç:</h2>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-13 15:39:48','2025-01-13 12:39:48','',1408,'https://www.davavergi.com/?p=1433',0,'revision','',0),
(1421,5,'2025-01-13 02:47:40','2025-01-12 23:47:40','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet uygulamasının yasal dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n 	<li>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n</li>\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\">       1.<strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li><strong>Hukuki Destek ve Danışmanlık:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li><strong>İzahat Metninin Hazırlanması:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Alternatif Çözüm Yollarını Değerlendirme:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"5\">\r\n 	<li><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"6\">\r\n 	<li><strong>Uzlaşma Sürecinde Destek:</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<ol>\r\n 	<li><strong>Vergi İdaresince İzah Kabul Edilmezse;</strong></li>\r\n</ol>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n 	<li><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n 	<li><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<ol style=\"text-align: justify;\" start=\"4\">\r\n 	<li><strong>Vergi Ziyaı Cezasına Karşı Dava;</strong></li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Sonuç:</h2>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-13 02:47:40','2025-01-12 23:47:40','',1408,'https://www.davavergi.com/?p=1421',0,'revision','',0),
(1422,5,'2025-01-13 03:09:00','2025-01-13 00:09:00','<!-- wp:html -->\n<figure class=\"wp-block-image\">\n<h1>Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı  Mı?</h1>\n<p>Bu yazımızda , son zamanlarda sizlerden sıklıkça gelen bir konuyu ele alacağız. Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?, Özel Esaslar Nelerdir ?</p>\n<p>Vergi hukukunda özel esaslar, vergi alacaklarının korunması ve mükelleflerin yükümlülüklerini eksiksiz ve doğru bir şekilde yerine getirmelerini sağlamak amacıyla oluşturulan düzenlemelerdir. Bu uygulamalar, genel esaslardan farklılık göstererek, daha riskli veya özel durumlara yönelik kurallar içermektedir. Özel esasların ana hedefi, vergi kaybı ve kaçakçılığını önlemek, haksız kazançları durdurmak ve gereksiz vergi iadeleri için önlemler almaktır. Vergi danışmanlığımızın bir parçası olan bu konu hakkında biraz daha ayrıntılı bilgi sunalım.</p>\n<h2>Vergi Hukukunda Özel Esaslar Uygulaması Nedir?</h2>\n<h2>1. Özel Esasların Hukuki Temeli</h2>\n<p>Vergi hukukunda özel esaslar, esas olarak Katma Değer Vergisi Uygulama Genel Tebliği ile belirlenmiştir. Özellikle vergi kaybının önlenmesine yönelik hükümler (örneğin, sahte belge düzenlenmesi veya kullanılması gibi durumlar) özel esasların temelini oluşturmaktadır. Ayrıca, Maliye Bakanlığı’na riskli mükellefler için özel denetim ve inceleme prosedürleri uygulama yetkisi verilmiştir.</p>\n<p>Ancak hukuki yönetim ilkesinin bir sonucu olarak, yapılacak tebliğ düzenlemelerinin yasal temellerinin bulunması gereklidir. Özel esaslar uygulamasında böyle bir yasal temelden bahsetmek mümkün değildir. Bu sebeple, özel esaslar uygulamaları ile karşılaşan mükellefler, vergi mahkemelerinde açtıkları davalarla bu işlemleri iptal ettirmişlerdir.</p>\n<h2>2. Özel Esasların Kapsamı ve Uygulama Alanları</h2>\n<p>Özel esaslar, genel olarak şu alanlarda uygulanmaktadır:</p>\n<p>• Sahte veya İçeriği İtibarıyla Yanıltıcı Belge (SMİYB) Kullanımı:</p>\n<p>Sahte fatura düzenleyen veya kullanan mükellefler, özel esaslar çerçevesinde değerlendirilir. Bu mükelleflerin işlemleri incelemeye alınır ve iade talepleri durdurulur.</p>\n<p>• Vergi İadesi Süreçlerinde Riskli Mükellefler:</p>\n<p>Vergi iadesi taleplerinde, geçmişte usulsüzlük yapmış veya riskli olarak tanımlanan mükellefler için özel inceleme prosedürleri uygulanır. Bu durumda, mükelleflerden daha fazla belge istenebilir ve iadeler teminat karşılığında gerçekleştirilebilir.</p>\n<p>• Kayıt Dışı Ekonominin Önlenmesi:</p>\n<p>Kayıt dışı faaliyetlerde bulunduğu belirlenen mükellefler için özel denetim mekanizmaları devreye alınır. Örneğin, POS cihazı kullanma zorunluluğu veya yüksek cirolu işletmelerin elektronik denetim altına alınması gibi uygulamalar hayata geçirilir.</p>\n<p>• Vergi Barışı ve Uzlaşma Süreçlerinde Özel Kurallar:</p>\n<p>Bazı mükellefler, geçmiş dönemlerden kaynaklanan vergi anlaşmazlıklarını çözmek amacıyla yapılandırma yasaları çerçevesinde özel kurallara tabi olabilir.</p>\n<h2>3. Özel Esasların Uygulanmasında Yöntemler</h2>\n<p>• Risk Analizi:</p>\n<p>Vergi idaresi, risk analiz sistemleri ile riskli mükellefleri belirler. Bu sistemler, mükelleflerin işlem hacimleri, sektör dinamikleri ve geçmiş uyum performansları gibi kriterleri değerlendirir.</p>\n<p>• Vergi İncelemesi ve Tarhiyat:</p>\n<p>Özel esaslara tabi mükellefler genellikle detaylı vergi incelemesine alınır. İnceleme sonucunda hatalı işlem tespit edilirse, cezalı tarhiyat uygulanabilir.</p>\n<p>• Teminat ve Bloke Uygulamaları:</p>\n<p>Riskli mükelleflerin vergi borçlarını güvence altına almak için nakit veya taşınmaz teminatı istenebilir.</p>\n<h2>4. Özel Esasların Eleştirileri ve Hukuki Sorunlar</h2>\n<p>Özel esaslar, vergi kaybını ve kaçakçılığı önlemek için etkili bir araç olarak kabul edilir. Ancak uygulamada bazı eleştirilere yol açmaktadır:</p>\n<p>• <strong>Keyfiyet Riski:</strong></p>\n<p>Özel esasların uygulanmasında, idarenin takdir yetkisinin sınırlarının net olmaması, keyfi uygulamalara sebep olabilir.</p>\n<p>• <strong>Mükellef Haklarının Zedelenmesi:</strong></p>\n<p>Özel esaslara tabi tutulmak, mükellefler üzerinde ekonomik baskı yaratabilir ve masumiyet karinesine aykırı sonuçlar doğurabilir.</p>\n<p>• <strong>Eşitlik İlkesi:</strong></p>\n<p>Özel esasların her mükellefe eşit şekilde uygulanmaması, adalet ve eşitlik ilkesiyle çelişebilir.</p>\n<h2>5.Özel Esaslar Uygulaması Kaldırıldı Mı?</h2>\n<p>Özel esaslar uygulaması, 31.10.2024 tarihli Resmi Gazete’de yayımlanan 52 seri no.lu Genel Tebliğ ile kaldırılmıştır. Bu çerçevede, Katma Değer Vergisi (KDV) Genel Uygulama Tebliği’nin “Özel Esaslar” bölümü yürürlükten kaldırılmıştır. Özel Esaslar yerine, KDV iade taleplerinin doğrudan vergi inceleme raporlarına dayalı olarak değerlendirilmesine yönelik yeni esaslar getirilmiştir. Bu değişiklik, iade taleplerinde teminat zorunluluğu ve sahte belge düzenleme ya da kullanma durumlarında daha sıkı inceleme süreçlerini de beraberinde getirmiştir.</p>\n<p>Uygulamanın kaldırılmasıyla birlikte, vergi mükelleflerinin iade talepleri artık daha şeffaf ve standart bir süreçle değerlendirilecektir. Sahte veya yanıltıcı belge kullanımıyla ilgili tespitler daha detaylı bir incelemeye tabi tutulmaktadır. Ancak, iade sürecine dair ek yükümlülükler ve incelemeler mevcuttur. Mükelleflerin dikkat etmesi gereken yeni kurallar arasında yer almaktadır.</p>\n<h2>6. Özel Esaslar Uygulaması Gerçekten Kaldırıldı mı?</h2>\n<p>Hemen yanıtlayalım, şeklen evet kaldırıldı ama aslında kaldırılmadı(!) <strong>Nasıl mı? Açıklayalım:</strong></p>\n<p>52 seri numaralı Tebliğin 15. Maddesiyle Katma Değer Vergisi Uygulama Genel Tebliğinin; </p>\n<p><em>“a) (I/C-2.1.5.1.) bölümünün on üçüncü paragrafında geçen “(IV/E)” ifadeleri “(IV/A2)” olarak, “özel esaslara” ifadesi “KDV iadesinin vergi incelemesine” olarak, “özel esaslar uygulanmasına” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların uygulanmasına” olarak, aynı bölümün on dördüncü paragrafında geçen “genel esaslara” ifadesi “belirlenmiş diğer usul ve esaslara” olarak ve “özel esas” ifadesi “Tebliğin (IV/A2) bölümündeki usul ve esasların” olarak” değiştirilmiştir.</em></p>\n<p>Ayrıca, katma değer vergisi iade sistemine dair birçok düzenleme yapılmıştır.</p>\n<p>Özetle, özel esaslar uygulamasının ismi değiştirilmiştir. Önceki düzenlemelere benzer düzenlemelerle yeni tebliğde yeni bir isimle yer almıştır. Yeni düzenleme ile sadece “özel esaslar” ifadeleri kullanılmamıştır. Uygulamada sorun yaşamamak için konusunda uzman vergi avukatı ile iletişim halinde olmanız sizlerin faydasına olacaktır.</p>\n<h2>7. Sonuç ve Öneriler</h2>\n<p>Vergi hukukunda özel esaslar, vergi sisteminin verimliliğini artırmak için vazgeçilmez bir araç olarak öne çıkmaktadır. Ancak, bu uygulamaların hukuki temellerinin açıkça belirlenmesi gereklidir. Mükellef haklarının korunması ve idarenin keyfi uygulamalarının önlenmesi büyük önem taşımaktadır. Her şeyden önce, kanuni idare ilkesinin bir gereği olarak özel esaslar uygulamasının yasal bir temele oturtulması gerekmektedir. Dava açmadan önce mutlaka vergi hukuku alanında uzman bir avukattan destek almanız tavsiye olunur.</p>\n<h4>Öneriler:</h4>\n<p>• Özel esasların uygulanmasında şeffaflık sağlanmalıdır.</p>\n<p>• Mükelleflerin hak arama yolları açık ve erişilebilir olmalıdır.</p>\n<p>• Riskli mükelleflerin belirlenmesinde kullanılan algoritmalar daha ayrıntılı açıklanmalı ve kamuoyuna duyurulmalıdır.</p>\n<p>Bu şekilde, özel esaslar hem vergi adaletini güçlendiren hem de mükellefler üzerinde gereksiz yük oluşturmayan bir araç olarak kullanılabilir. 18.11.2024</p>\n<img alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->','Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı?','','inherit','closed','closed','','1166-autosave-v1','','','2025-01-13 03:09:00','2025-01-13 00:09:00','',1166,'https://www.davavergi.com/?p=1422',0,'revision','',0),
(1423,5,'2025-01-13 03:01:31','2025-01-13 00:01:31','','Özel Esaslar (Koda Alma ) Uygulaması Kaldırıldı Mı','Özel Esaslar (Koda Alma) Uygulaması Kaldırıldı Mı','inherit','closed','closed','','ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi-2','','','2025-01-13 03:01:57','2025-01-13 00:01:57','',1166,'https://www.davavergi.com/wp-content/uploads/2024/11/Ozel-Esaslar-Koda-Alma-Uygulamasi-Kaldirildi-Mi-.jpg',0,'attachment','image/jpeg',0),
(1426,5,'2025-01-13 03:59:06','2025-01-13 00:59:06','Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı','Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','inherit','closed','closed','','matrah-arttiriminda-bulunulan-donemlere-iliskin-vergi-incelemesi-yapilir-mi','','','2025-01-13 03:59:28','2025-01-13 00:59:28','',1142,'https://www.davavergi.com/wp-content/uploads/2024/08/Matrah-Arttiriminda-Bulunulan-Donemlere-Iliskin-Vergi-Incelemesi-Yapilir-mi.jpg',0,'attachment','image/jpeg',0),
(1438,5,'2025-01-13 15:59:47','2025-01-13 12:59:47','<!-- wp:paragraph -->\r\n<p>Bu yazımızda sizlerin en çok merak ettiği sorunun cevabı yer almaktadır. Son zamanlarda mükellefler, matrah artırımı yaptıkları dönemlere ilişkin vergi incelemesi ile karşı karşıya kalmaktadır. Halbuki sizlere bu yazıda sunacağımız Danıştay kararı ile birlikte matrah artırımı yapılan dönemlere ilişkin vergi incelemesi yapılıp yapılmayacağına ilişkin bilgiler yer almaktadır. Önemle belirtmek isteriz ki vergi incelemeleri her bir mükellef özelinde farklılık göstermektedir. Bu sebeple vergi davası açmadan önce mutlaka konusunda uzman bir vergi avukatından hukuki yardım almanız önemle tavsiye olunur.</p>\r\n<h2>Vergi İncelemesi Nedir ?</h2>\r\n<p>Vergi incelemesi, mükelleflerin kayıt ve belge düzenlerinin gerçek fiili durumla uyumunu incelemesindir. 213 Sayılı Vergi Usul Kanunu 134.maddesinde vergi incelemesi ; \"ödenmesi gereken vergilerin doğruluğunu araştırmak tespit etmek ve sağlamaktır\" şeklinde tanımlanmıştır.</p>\r\n<h2>Kimler Vergi İncelemesi Yapabilir?</h2>\r\n<p>Vergi incelemesinin kimler tarafından yapılacağı kanun ile sınırlandırılmıştır. 213 Sayılı Vergi Usul Kanunu 135. maddesinde incelemeye yetkili kişiler gösterilmektedir. Kanuna göre;</p>\r\n<p>Vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Ayrıca;</p>\r\n<p>Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir.</p>\r\n<p>Matrah arttırımı yapılan dönemlere ilişkin vergi incelemesi yapılamayacağına ilişkin  çok sayıda Danıştay kararları bulunmaktadır. Bu kararlardan bir taneside Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamıdır.</p>\r\n<h2>Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamı;</h2>\r\n<p>Özet: Matrah artırımından yararlanılan döneme ilişkin olarak sahte fatura kullanıldığından bahisle vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmadığı hakkında. (Danıştay 3. Dairesinin 09/06/2022 gün ve E:2021/3546  ,  K: 2022/2823 sayılı kararı.)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İSTEMİN KONUSU :</strong> ...Vergi Mahkemesinin ...tarih ve E:..., K:...sayılı kararına yöneltilen istinaf başvurusuna ilişkin ...Bölge İdare Mahkemesi .... Vergi Dava Dairesinin ...tarih ve E:..., K:...sayılı kararının temyizen incelenerek bozulması istenilmektedir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>YARGILAMA SÜRECİ :</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava konusu istem: Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle bu faturalara konu katma değer vergisi indirimlerinin reddi suretiyle yeniden oluşturulan beyan tablosu uyarınca 2013 yılının Haziran ila Eylül dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlk Derece Mahkemesi kararının özeti: Davacının faturalarını kayıtlarına aldığı ...Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketi hakkındaki tespitlerden düzenlediği faturaların gerçeği yansıtmadığı sonucuna varıldığından yapılan tarhiyatta hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bölge İdare Mahkemesi kararının özeti: İstinaf başvurusunun, usul ve hukuka uygun olduğu sonucuna varılan Vergi Mahkemesi kararının kaldırılmasını sağlayacak nitelikte görülmediği gerekçesiyle 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 45. maddesinin 3. fıkrası uyarınca reddine karar verilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>TEMYİZ EDENİN İDDİALARI :</strong> Razzi Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketinden yapılan alımların gerçek olduğu, vergi inceleme raporunda somut bir tespite yer verilmediği gibi ticari teamüllerin tamamen dışında değerlendirilen ve kapsamlı incelenmeksizin verilen kararların hukuka aykırı düştüğü ileri sürülerek kararın bozulması istenilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARŞI TARAFIN SAVUNMASI :</strong> Savunma verilmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>DANIŞTAY TETKİK HÂKİMİ ... DÜŞÜNCESİ :</strong> Temyiz isteminin kabulü ile Vergi Dava Dairesi kararının bozulması gerektiği düşünülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TÜRK MİLLETİ ADINA</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İNCELEME VE GEREKÇE: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>MADDİ OLAY : </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle 16/10/2018 tarih ve 25 numaralı rapora dayanılarak dava konusu tarhiyatın yapıldığı anlaşılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, öncesinde, davacının, 16/07/2018 tarihli matrah artırımı başvurusunun davalı idarece onaylanarak verginin tahakkuk ettirildiği ve sonrasında davalı idarece dosyaya sunulan 26/04/2019 tarihli servis notu yazısında da davacının matrah artırımının iptal edilmediği belirtilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İLGİLİ MEVZUAT:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>18/05/2018 tarihli Resmi Gazetede yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına ilişkin 7143 sayılı Kanun\'un 5. maddesinin 3. Fıkrasında, mükelleflerin, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, 9. fıkrasında ise, 213 sayılı Kanunun 359. maddesinin (b) fıkrasındaki “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenlerin, bu maddenin matrah arttırımına ilişkin hükümlerinden yararlanamayacakları hüküm altına alınmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>HUKUKİ DEĞERLENDİRME: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına yapılan tarhiyatın, 7143 sayılı Kanun\'un 5. maddesinin 9. fıkrasında belirtilen durumlardan kaynaklanmadığı ve matrah artırımının iptal edilmediği de dikkate alındığında, 7143 sayılı Kanun hükümlerinden yararlanarak uyuşmazlık konusu dönemler için katma değer vergisi matrah artırımında bulunan davacı adına, matrah artırımından yararlanılan dava konusu cezalı verginin ait olduğu vergilendirme dönemlerine yönelik olarak vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmamış olup yazılı gerekçeyle davayı reddeden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddi yolundaki kararın bozulması gerekmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARAR SONUCU:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Temyiz isteminin kabulüne, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Temyize konu Vergi Dava Dairesi kararının <strong>BOZULMASINA,</strong> 09/06/2022 tarihinde oy çokluğuyla kesin olarak karar verildi. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1143,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<p><img class=\"wp-image-1143\" src=\"https://www.davavergi.com/wp-content/uploads/2024/08/MATRAH-INCELEME-706x1024.jpeg\" alt=\"VERGİ İNCELEMESİ Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?\r\n\" width=\"706\" height=\"1024\" /></p>\r\n<h2 class=\"wp-block-image size-large\"> </h2>\r\n<!-- /wp:image -->','Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','','inherit','closed','closed','','1142-revision-v1','','','2025-01-13 15:59:47','2025-01-13 12:59:47','',1142,'https://www.davavergi.com/?p=1438',0,'revision','',0),
(1427,5,'2025-01-13 04:00:04','2025-01-13 01:00:04','<!-- wp:paragraph -->\r\n<h1>Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?</h1>\r\n<p>Bu yazımızda sizlerin en çok merak ettiği sorunun cevabı yer alamaktadır. Son zamanlarda mükellefler, matrah arttırımı yaptıkları dönemlere ilişkin vergi incelemesi ile karşı karşıya kalmaktadır. Halbuki sizlere bu yazıda sunacağımız Danıştay kararı ile birlikte matrah arttırımı yapılan dönemlere ilişkin vergi incelemesi yapılıp yapılmayacağına ilişkin bilgiler yer alamaktadır. Önemle belirtmek isteriz ki vergi incelemeleri her bir mükellef özelinde farklılık göstermektedir. Bu sebeple vergi davası açmadan önce mutlaka konusunda uzman bir vergi avukatından hukuki yardım almanız önemle tavsiye olunur.</p>\r\n<h2>Vergi İncelemesi Nedir ?</h2>\r\n<p>Vergi incelemesi, mükelleflerin kayıt ve belge düzenlerinin gerçek fiili durumla uyumunu incelemesindir. 213 Sayılı Vergi Usul Kanunu 134.maddesinde vergi incelemesi ; \"ödenmesi gereken vergilerin doğruluğunu araştırmak tespit etmek ve sağlamaktır\" şeklinde tanımlanmıştır.</p>\r\n<h2>Kimler Vergi İncelemesi Yapabilir?</h2>\r\n<p>Vergi incelemesinin kimler tarafından yapılacağı kanun ile sınırlandırılmıştır. 213 Sayılı Vergi Usul Kanunu 135. maddesinde incelemeye yetkili kişiler gösterilmektedir. Kanuna göre;</p>\r\n<p>Vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Ayrıca;</p>\r\n<p>Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir.</p>\r\n<p>Matrah arttırımı yapılan dönemlere ilişkin vergi incelemesi yapılamayacağına ilişkin  çok sayıda Danıştay kararları bulunmaktadır. Bu kararlardan bir taneside Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamıdır.</p>\r\n<h2>Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamı;</h2>\r\n<p>Özet:Matrah artırımından yararlanılan döneme ilişkin olarak sahte fatura kullanıldığından bahisle vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmadığı hakkında. (Danıştay 3. Dairesinin 09/06/2022 gün ve E:2021/3546  ,  K: 2022/2823 sayılı kararı.)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İSTEMİN KONUSU :</strong> ...Vergi Mahkemesinin ...tarih ve E:..., K:...sayılı kararına yöneltilen istinaf başvurusuna ilişkin ...Bölge İdare Mahkemesi .... Vergi Dava Dairesinin ...tarih ve E:..., K:...sayılı kararının temyizen incelenerek bozulması istenilmektedir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>YARGILAMA SÜRECİ :</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava konusu istem: Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle bu faturalara konu katma değer vergisi indirimlerinin reddi suretiyle yeniden oluşturulan beyan tablosu uyarınca 2013 yılının Haziran ila Eylül dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlk Derece Mahkemesi kararının özeti: Davacının faturalarını kayıtlarına aldığı ...Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketi hakkındaki tespitlerden düzenlediği faturaların gerçeği yansıtmadığı sonucuna varıldığından yapılan tarhiyatta hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bölge İdare Mahkemesi kararının özeti: İstinaf başvurusunun, usul ve hukuka uygun olduğu sonucuna varılan Vergi Mahkemesi kararının kaldırılmasını sağlayacak nitelikte görülmediği gerekçesiyle 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 45. maddesinin 3. fıkrası uyarınca reddine karar verilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>TEMYİZ EDENİN İDDİALARI :</strong> Razzi Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketinden yapılan alımların gerçek olduğu, vergi inceleme raporunda somut bir tespite yer verilmediği gibi ticari teamüllerin tamamen dışında değerlendirilen ve kapsamlı incelenmeksizin verilen kararların hukuka aykırı düştüğü ileri sürülerek kararın bozulması istenilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARŞI TARAFIN SAVUNMASI :</strong> Savunma verilmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>DANIŞTAY TETKİK HÂKİMİ ... DÜŞÜNCESİ :</strong> Temyiz isteminin kabulü ile Vergi Dava Dairesi kararının bozulması gerektiği düşünülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TÜRK MİLLETİ ADINA</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İNCELEME VE GEREKÇE: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>MADDİ OLAY : </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle 16/10/2018 tarih ve 25 numaralı rapora dayanılarak dava konusu tarhiyatın yapıldığı anlaşılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, öncesinde, davacının, 16/07/2018 tarihli matrah artırımı başvurusunun davalı idarece onaylanarak verginin tahakkuk ettirildiği ve sonrasında davalı idarece dosyaya sunulan 26/04/2019 tarihli servis notu yazısında da davacının matrah artırımının iptal edilmediği belirtilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>İLGİLİ MEVZUAT:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>18/05/2018 tarihli Resmi Gazetede yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına ilişkin 7143 sayılı Kanun\'un 5. maddesinin 3. Fıkrasında, mükelleflerin, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, 9. fıkrasında ise, 213 sayılı Kanunun 359. maddesinin (b) fıkrasındaki “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenlerin, bu maddenin matrah arttırımına ilişkin hükümlerinden yararlanamayacakları hüküm altına alınmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>HUKUKİ DEĞERLENDİRME: </strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına yapılan tarhiyatın, 7143 sayılı Kanun\'un 5. maddesinin 9. fıkrasında belirtilen durumlardan kaynaklanmadığı ve matrah artırımının iptal edilmediği de dikkate alındığında, 7143 sayılı Kanun hükümlerinden yararlanarak uyuşmazlık konusu dönemler için katma değer vergisi matrah artırımında bulunan davacı adına, matrah artırımından yararlanılan dava konusu cezalı verginin ait olduğu vergilendirme dönemlerine yönelik olarak vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmamış olup yazılı gerekçeyle davayı reddeden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddi yolundaki kararın bozulması gerekmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>KARAR SONUCU:</strong></p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Temyiz isteminin kabulüne, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Temyize konu Vergi Dava Dairesi kararının <strong>BOZULMASINA,</strong> 09/06/2022 tarihinde oy çokluğuyla kesin olarak karar verildi. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1143,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1143\" src=\"https://www.davavergi.com/wp-content/uploads/2024/08/MATRAH-INCELEME-706x1024.jpeg\" alt=\"VERGİ İNCELEMESİ\" />\r\n<figcaption>Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?</figcaption>\r\n</figure>\r\n<!-- /wp:image -->','Matrah Arttırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','','inherit','closed','closed','','1142-revision-v1','','','2025-01-13 04:00:04','2025-01-13 01:00:04','',1142,'https://www.davavergi.com/?p=1427',0,'revision','',0),
(1428,5,'2025-01-13 04:08:25','2025-01-13 01:08:25','<!-- wp:paragraph -->\n<p>ÖZET:MÜKELLEFİN VERGİ ARTIRIMI SONUCU ÖDEMESİ GEREKEN TAKSİTLERİ SÜRESİ İÇİNDE ÖDENMEMİŞ OLMASI NEDENİYLE MATRAH ARTIRIM HÜKÜMLERİNİ İHLAL ETTİĞİNDEN DE SÖZ EDİLEMEYECEĞİNDEN, DOLAYISIYLA DEĞİNİLEN YIL İŞLEMLERİNİN İNCELENMESİ SONUCU YAPILAN DAVA KONUSU TARHİYATTA HUKUKA UYGUNLUK BULUNMADIĞINA DAİR DANIŞTAY  DAVA DAİRESİ KARARI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>D A N I Ş T A Y</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ÜÇÜNCÜ DAİRE </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Esas No : 2022/188</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Karar No : 2022/2640</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>TEMYİZ EDEN (DAVACI) : Müflis … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi İflas İdaresi</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(Eski Unvanı: … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VEKİLİ : Av. … </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>KARŞI TARAF (DAVALI) : … Vergi Dairesi Müdürlüğü/… </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VEKİLİ : Av. …</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İSTEMİN KONUSU : Danıştay Üçüncü Dairesinin bozma kararı uyarınca davayı yeniden inceleyen … Vergi Mahkemesinin … tarih ve E:… , K:… sayılı kararının temyizen incelenerek bozulması istenilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>YARGILAMA SÜRECİ :</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Dava konusu istem: Davacı adına, yasal defterlerini incelemeye ibraz etmediğinden bahisle hakkında düzenlenen vergi inceleme raporu uyarınca 2007 yılının Ocak ila Aralık dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İlk Derece Mahkemesi kararının özeti: Davacının, matrah artırımında bulunduğu 6111 sayılı Kanun uyarınca ilgili dönem için adına tahakkuk eden vergileri ödenmediği sabit olduğundan anılan Kanun\'un matrah artırımı hükümlerinden yararlanamayacağı, 2007 yılına ilişkin defter ve belge isteme yazısının tebliğine rağmen kabul edilebilir mucbir sebep hali ileri sürülmeksizin ilgili dönem yasal defterler inceleme elemanına ibraz edilmediğinden, indirimlerin reddi suretiyle yapılan katma değer vergisi tarhiyatında hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>TEMYİZ EDENİN İDDİALARI : 2007 ve 2008 yıllarına ilişkin yasal defterlerin ibraz edildiği inceleme elemanınca 2009 yılına ilişkin yasal defterin eksik olduğundan bahisle kabul edilmediği, dolayısıyla herhangi bir kusuru ve sorumlulukları olmadığı, 213 sayılı Kanun\'un 30. maddesi uyarınca yapılan vergilendirmenin; 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 20. maddesi uyarınca re\'sen araştırma yetkisi kullanılmak suretiyle hukuka uygun olup olmadığı Vergi Mahkemelerince ortaya konulabilecekken, bu husus göz ardı edilmek suretiyle hüküm kurulmasının hukuka uygun düşmediği, 6111 sayılı Kanun kapsamında matrah artırımında bulunulması nedeniyle aynı Kanun\'da yer alan düzenlemeler gereğince ilgili dönemler için inceleme ve tarhiyat yapılamayacağı ileri sürülerek kararın bozulması istenilmektedir. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>KARŞI TARAFIN SAVUNMASI : Savunma verilmemiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>DANIŞTAY TETKİK HÂKİMİ … \'IN DÜŞÜNCESİ : Temyiz isteminin kabulü gerektiği düşünülmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>TÜRK MİLLETİ ADINA</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İNCELEME VE GEREKÇE: </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>MADDİ OLAY : </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davacı adına, 16/06/2012 tarihli yazı ile başlanılan vergi incelemesi sonucunda defter ve belgelerini incelemeye ibraz etmediğinden bahisle 2007 yılının Ocak ila Aralık dönemleri için re\'sen üç kat vergi ziyaı cezalı katma değer vergisi salındığı ve davacı tarafından aynı dönemler için 27/05/2011 tarihinde 6111 sayılı Kanun kapsamında katma değer vergisi yönünden matrah artırımında bulunulduğu anlaşılmıştır. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İLGİLİ MEVZUAT:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>6111 sayılı Bazı Alacakların Yeniden Yapılandırılması İle Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu ve Diğer Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun\'un 7. maddesinin 1. fıkrasında, katma değer vergisi mükelleflerinin, her bir vergilendirme dönemine ilişkin olarak verdikleri (ihtirazi kayıtla verilenler dâhil) beyannamelerindeki hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2006 yılı için % 3, 2007 yılı için % 2,5, 2008 yılı için % 2 ve 2009 yılı için % 1,5 oranına göre belirlenecek katma değer vergisini, vergi artırımı olarak Kanunun yayımlandığı tarihi izleyen ikinci ayın sonuna kadar beyan etmeleri halinde, bu mükellefler nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, matrah ve vergi artırımına ilişkin ortak hükümler başlıklı 9. maddesinin 1. fıkrasının (a) bendinde, Kanunun 6., 7. ve 8. maddelerine göre hesaplanan veya artırılan gelir, kurumlar ve katma değer vergilerinin Kanunda belirtilen süre ve şekilde ödenmesinin şart olduğu, söz konusu vergilerin Kanunda belirtilen şekilde ödenmemesi halinde, 6183 sayılı Kanun\'un 51. maddesine göre belirlenen oranın bir kat fazlası oranında uygulanacak gecikme zammıyla birlikte takip ve tahsiline devam olunacağı, 19. maddesinde ise süresinde ödenmeyen veya eksik ödenen taksitlerin belirtilen şekilde ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi halinde matrah ve vergi artırımına ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlandırılamayacağı hükme bağlanmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Anılan Kanun\'a dayanılarak yayımlanan 1 Seri Numaralı Bazı Alacakların Yeniden Yapılandırılması Hakkında 6111 Sayılı Kanun Genel Tebliğin \"vı- Matrah Ve Vergi Artırımına İlişkin Hükümler\" başlığı altında düzenlenen \"f- Matrah Ve Vergi Artırımına İlişkin Ortak Hükümler\" alt başlığında, 1 numaralı Matrah ve Vergi Artırımı ile Matrah Beyanı Dolayısıyla Hesaplanan Vergilerin Ödenmesi ve 6 numaralı Diğer Hususlar Bölüm başlıklarında, matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği ve 19. maddenin 1. fıkrasının (a) bendinin uygulanmayacağına yönelik düzenlemeye yer verilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>HUKUKİ DEĞERLENDİRME: </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>6111 sayılı Kanun\'un yukarıdaki düzenlemelerinde; katma değer vergisi yönünden vergi artırımında bulunulan yıllara ait vergilendirme dönemleri ile ilgili olarak inceleme ve tarhiyat yapılmaması, Kanunda belirlenen oran esas alınarak hesaplanan fark verginin, mükelleflerince beyan edilmesi ve mükelleflerinin bu vergiyi ödemeyi kabul etmeleri koşullarına bağlanarak; matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği açıkça belirtilmiştir. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davacı tarafından, uyuşmazlık konusu vergi ve cezaların ilgili olduğu 2007 takvim yılı için katma değer vergisi yönünden vergi artırımına gidildiği hususunda taraflar arasında herhangi bir ihtilaf bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu nedenle, 2007 yılı işlemleri katma değer vergisi yönünden incelenemeyecek ve adına tarhiyat yapılamayacak olan davacının; vergi artırımı sonucu ödemesi gereken taksitleri süresi içinde ödenmemiş olması nedeniyle matrah artırım hükümlerini ihlal ettiğinden de söz edilemeyeceğinden, dolayısıyla değinilen yıl işlemlerinin incelenmesi sonucu yapılan dava konusu tarhiyatta hukuka uygunluk bulunmadığından, davayı yazılı gerekçeyle reddeden Vergi Mahkemesi kararının bozulması gerekmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>KARAR SONUCU:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1137,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1137\" src=\"https://www.davavergi.com/wp-content/uploads/2024/06/MATRAH-ARTIRIMI-1-650x1024.jpeg\" alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>1. Temyiz isteminin kabulüne, </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2. Temyize konu Vergi Dava Dairesi kararının BOZULMASINA, 01/06/2022 tarihinde oybirliğiyle kesin olarak karar verildi.</p>\n<!-- /wp:paragraph -->','Vergi Barışı, Matrah Arttırımı Danıştay Kararı','','inherit','closed','closed','','1134-autosave-v1','','','2025-01-13 04:08:25','2025-01-13 01:08:25','',1134,'https://www.davavergi.com/?p=1428',0,'revision','',0),
(1429,5,'2025-01-13 04:08:34','2025-01-13 01:08:34','<!-- wp:paragraph -->\r\n<p>ÖZET:MÜKELLEFİN VERGİ ARTIRIMI SONUCU ÖDEMESİ GEREKEN TAKSİTLERİ SÜRESİ İÇİNDE ÖDENMEMİŞ OLMASI NEDENİYLE MATRAH ARTIRIM HÜKÜMLERİNİ İHLAL ETTİĞİNDEN DE SÖZ EDİLEMEYECEĞİNDEN, DOLAYISIYLA DEĞİNİLEN YIL İŞLEMLERİNİN İNCELENMESİ SONUCU YAPILAN DAVA KONUSU TARHİYATTA HUKUKA UYGUNLUK BULUNMADIĞINA DAİR DANIŞTAY  DAVA DAİRESİ KARARI</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>D A N I Ş T A Y</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>ÜÇÜNCÜ DAİRE </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Esas No : 2022/188</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar No : 2022/2640</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TEMYİZ EDEN (DAVACI) : Müflis … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi İflas İdaresi</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>(Eski Unvanı: … Sağlık Hizmetleri Sanayi ve Ticaret Anonim Şirketi)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VEKİLİ : Av. … </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARŞI TARAF (DAVALI) : … Vergi Dairesi Müdürlüğü/… </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VEKİLİ : Av. …</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İSTEMİN KONUSU : Danıştay Üçüncü Dairesinin bozma kararı uyarınca davayı yeniden inceleyen … Vergi Mahkemesinin … tarih ve E:… , K:… sayılı kararının temyizen incelenerek bozulması istenilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>YARGILAMA SÜRECİ :</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava konusu istem: Davacı adına, yasal defterlerini incelemeye ibraz etmediğinden bahisle hakkında düzenlenen vergi inceleme raporu uyarınca 2007 yılının Ocak ila Aralık dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İlk Derece Mahkemesi kararının özeti: Davacının, matrah artırımında bulunduğu 6111 sayılı Kanun uyarınca ilgili dönem için adına tahakkuk eden vergileri ödenmediği sabit olduğundan anılan Kanun\'un matrah artırımı hükümlerinden yararlanamayacağı, 2007 yılına ilişkin defter ve belge isteme yazısının tebliğine rağmen kabul edilebilir mucbir sebep hali ileri sürülmeksizin ilgili dönem yasal defterler inceleme elemanına ibraz edilmediğinden, indirimlerin reddi suretiyle yapılan katma değer vergisi tarhiyatında hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TEMYİZ EDENİN İDDİALARI : 2007 ve 2008 yıllarına ilişkin yasal defterlerin ibraz edildiği inceleme elemanınca 2009 yılına ilişkin yasal defterin eksik olduğundan bahisle kabul edilmediği, dolayısıyla herhangi bir kusuru ve sorumlulukları olmadığı, 213 sayılı Kanun\'un 30. maddesi uyarınca yapılan vergilendirmenin; 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 20. maddesi uyarınca re\'sen araştırma yetkisi kullanılmak suretiyle hukuka uygun olup olmadığı Vergi Mahkemelerince ortaya konulabilecekken, bu husus göz ardı edilmek suretiyle hüküm kurulmasının hukuka uygun düşmediği, 6111 sayılı Kanun kapsamında matrah artırımında bulunulması nedeniyle aynı Kanun\'da yer alan düzenlemeler gereğince ilgili dönemler için inceleme ve tarhiyat yapılamayacağı ileri sürülerek kararın bozulması istenilmektedir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARŞI TARAFIN SAVUNMASI : Savunma verilmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>DANIŞTAY TETKİK HÂKİMİ … \'IN DÜŞÜNCESİ : Temyiz isteminin kabulü gerektiği düşünülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>TÜRK MİLLETİ ADINA</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İNCELEME VE GEREKÇE: </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>MADDİ OLAY : </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı adına, 16/06/2012 tarihli yazı ile başlanılan vergi incelemesi sonucunda defter ve belgelerini incelemeye ibraz etmediğinden bahisle 2007 yılının Ocak ila Aralık dönemleri için re\'sen üç kat vergi ziyaı cezalı katma değer vergisi salındığı ve davacı tarafından aynı dönemler için 27/05/2011 tarihinde 6111 sayılı Kanun kapsamında katma değer vergisi yönünden matrah artırımında bulunulduğu anlaşılmıştır. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>İLGİLİ MEVZUAT:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6111 sayılı Bazı Alacakların Yeniden Yapılandırılması İle Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu ve Diğer Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun\'un 7. maddesinin 1. fıkrasında, katma değer vergisi mükelleflerinin, her bir vergilendirme dönemine ilişkin olarak verdikleri (ihtirazi kayıtla verilenler dâhil) beyannamelerindeki hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2006 yılı için % 3, 2007 yılı için % 2,5, 2008 yılı için % 2 ve 2009 yılı için % 1,5 oranına göre belirlenecek katma değer vergisini, vergi artırımı olarak Kanunun yayımlandığı tarihi izleyen ikinci ayın sonuna kadar beyan etmeleri halinde, bu mükellefler nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, matrah ve vergi artırımına ilişkin ortak hükümler başlıklı 9. maddesinin 1. fıkrasının (a) bendinde, Kanunun 6., 7. ve 8. maddelerine göre hesaplanan veya artırılan gelir, kurumlar ve katma değer vergilerinin Kanunda belirtilen süre ve şekilde ödenmesinin şart olduğu, söz konusu vergilerin Kanunda belirtilen şekilde ödenmemesi halinde, 6183 sayılı Kanun\'un 51. maddesine göre belirlenen oranın bir kat fazlası oranında uygulanacak gecikme zammıyla birlikte takip ve tahsiline devam olunacağı, 19. maddesinde ise süresinde ödenmeyen veya eksik ödenen taksitlerin belirtilen şekilde ödenmemesi veya bir takvim yılında ikiden fazla taksitin süresinde ödenmemesi veya eksik ödenmesi halinde matrah ve vergi artırımına ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlandırılamayacağı hükme bağlanmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Anılan Kanun\'a dayanılarak yayımlanan 1 Seri Numaralı Bazı Alacakların Yeniden Yapılandırılması Hakkında 6111 Sayılı Kanun Genel Tebliğin \"vı- Matrah Ve Vergi Artırımına İlişkin Hükümler\" başlığı altında düzenlenen \"f- Matrah Ve Vergi Artırımına İlişkin Ortak Hükümler\" alt başlığında, 1 numaralı Matrah ve Vergi Artırımı ile Matrah Beyanı Dolayısıyla Hesaplanan Vergilerin Ödenmesi ve 6 numaralı Diğer Hususlar Bölüm başlıklarında, matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği ve 19. maddenin 1. fıkrasının (a) bendinin uygulanmayacağına yönelik düzenlemeye yer verilmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>HUKUKİ DEĞERLENDİRME: </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>6111 sayılı Kanun\'un yukarıdaki düzenlemelerinde; katma değer vergisi yönünden vergi artırımında bulunulan yıllara ait vergilendirme dönemleri ile ilgili olarak inceleme ve tarhiyat yapılmaması, Kanunda belirlenen oran esas alınarak hesaplanan fark verginin, mükelleflerince beyan edilmesi ve mükelleflerinin bu vergiyi ödemeyi kabul etmeleri koşullarına bağlanarak; matrah ve vergi artırımı sonucu ödenmesi gereken taksitlerin süresi içinde ödenmemesinin matrah artırım hükümlerinin ihlali anlamına gelmeyeceği açıkça belirtilmiştir. </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Davacı tarafından, uyuşmazlık konusu vergi ve cezaların ilgili olduğu 2007 takvim yılı için katma değer vergisi yönünden vergi artırımına gidildiği hususunda taraflar arasında herhangi bir ihtilaf bulunmamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu nedenle, 2007 yılı işlemleri katma değer vergisi yönünden incelenemeyecek ve adına tarhiyat yapılamayacak olan davacının; vergi artırımı sonucu ödemesi gereken taksitleri süresi içinde ödenmemiş olması nedeniyle matrah artırım hükümlerini ihlal ettiğinden de söz edilemeyeceğinden, dolayısıyla değinilen yıl işlemlerinin incelenmesi sonucu yapılan dava konusu tarhiyatta hukuka uygunluk bulunmadığından, davayı yazılı gerekçeyle reddeden Vergi Mahkemesi kararının bozulması gerekmiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>KARAR SONUCU:</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1137,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1137\" src=\"https://www.davavergi.com/wp-content/uploads/2024/06/MATRAH-ARTIRIMI-1-650x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1. Temyiz isteminin kabulüne, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2. Temyize konu Vergi Dava Dairesi kararının BOZULMASINA, 01/06/2022 tarihinde oybirliğiyle kesin olarak karar verildi.</p>\r\n<!-- /wp:paragraph -->','Vergi Barışı, Matrah Arttırımı Danıştay Kararı','','inherit','closed','closed','','1134-revision-v1','','','2025-01-13 04:08:34','2025-01-13 01:08:34','',1134,'https://www.davavergi.com/?p=1429',0,'revision','',0),
(1430,5,'2025-01-13 04:12:59','2025-01-13 01:12:59','<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Dava dosyasının incelenmesinden, davacının ortagı oldugu H…. Enerji Sanayi Ticaret Limited Sirketi\'nden tahsil edilemeyen kamu alacagının tahsili amacıyla davacı adına sirket ortagı sıfatıyla düzenlenen 25/01/2019 tarih ve 2019/1, 2 ana takip numaralı ödeme emirlerinin davacıya teblig edilmesine karsın davacı tarafından söz konusu ödeme emirlerine karsı herhangi bir itirazda bulunulmadıgından bahisle davacı nezdinde kesinlestirildigi belirtilen ödeme emirleri içerigi kamu alacagının tahsili için davacının banka hesaplarına 23/08/2023 tarih ve 2023/6685 sayılı islem uyarınca tatbik edilen e-haciz isleminin iptali istemiyle isbu davanın açıldıgı anlasılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Olayda, dava konusu e-haciz isleminin uygulanabilmesi için öncelikle cebri takibin e-haciz işleminden önceki safhası olan ödeme emrinin usulüne uygun bir sekilde tebliginin gerçeklestirilmesinin gerektigi, dava konusu e-haciz isleminin dayanagı olan 25/01/2019 tarih ve 2019/1, 2 numaralı ödeme emirlerinin tebligine ilişkin teblig alındı belgesinin incelenmesinden, 29/06/2019 tarihinde söz konusu ödeme emirlerinin davacının ikametgah adresinde teblige çıkarıldıgı ve tebligatın üstüne muhatap tebligatı almaktan imtina ettiginden tebligatı gönderen merciden alabilecegini ihtiva eden haber kagıdının muhatabın kapısına yapıstırıldıgı serhi düsülerek tebligatın gönderen mercie iade edildigi ve bu sekilde tebligatın gerçeklestirildigi görülmekte ise de davacının kapsına yapıstırıldıgı belirtilen pusulanın dava dosyasına ibraz edilmemesi nedeniyle tebligatın usulüne uygun bir sekilde gerçeklestirildiginin davalı idarece ispatlanamadıgından hacze dayanak ödeme emirlerinin tebliginin usulüne uygun bir sekilde gerçeklestirilmedigi sonucuna ulasılmıstır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Bu itibarla, dava konusu haciz isleminin dayanagı ödeme emirlerinin davacıya usulüne uygun bir sekilde teblig edilmemesi nedeniyle, baska bir ifadeyle amme alacagının davacı nezdinde kesinlestirilmemesi nedeniyle ödeme emrinden sonraki cebri takip safhası olan dava konusu e-haciz isleminde hukuka uyarlık bulunmamaktadır.</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image -->\n<figure class=\"wp-block-image\"><img alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:image {\"id\":1132,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1132\" src=\"https://www.davavergi.com/wp-content/uploads/2024/05/E-HACIZ-741x1024.jpeg\" alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle; DAVANIN KABULÜNE, dava konusu haciz isleminin iptaline, asagıda dökümü yapılan ve davacı tarafından karsılanan 416,75-TL yargılama gideri ile Avukatlık Asgari Ücret Tarifesi uyarınca belirlenen 10.500,00-TL vekalet ücretinin davalı idare tarafından davacıya ödenmesine, artan posta ücretinin 6100 sayılı Hukuk Muhakemeleri Kanunu\'nun 333\'üncü maddesi uyarınca davacı tarafından talep edilmesi halinde derhal, talep edilmemesi halinde kararın kesinlesmesinden sonra Mahkememizce re\'sen davacıya iadesine, kararın teblig tarihini izleyen günden itibaren otuz (30) gün içerisinde Istanbul Bölge Idare Mahkemesi nezdinde istinaf yolu açık olmak üzere, 15/02/2024 tarihinde karar verildi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>(11. VERGI MAHKEMESINİN 15/02/2024 GÜN VE  ESAS NO : 2023/1428 KARAR NO : 2024/239 SAYILI KARARI)</strong></p>\n<!-- /wp:paragraph -->','Şirket Ortağının Hesaplarına Tatbik Edilen e-Haciz Hukuka Aykırıdır','','inherit','closed','closed','','1131-autosave-v1','','','2025-01-13 04:12:59','2025-01-13 01:12:59','',1131,'https://www.davavergi.com/?p=1430',0,'revision','',0),
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(1436,5,'2025-01-13 15:53:20','2025-01-13 12:53:20','<p style=\"text-align: justify;\">Son günlerde vergi dairelerince vergi mükelleflerine “izaha davet” konulu yazıların geldiği görülmektedir. Peki bu izaha davet ne anlama gelmektedir. İzaha davet, Türk Vergi Hukuku’nda mükelleflerin belirli durumlarda henüz vergi incelemesine başlanılmadan mükelleflerin izahat yapmalarını sağlayan bir müessesedir.</p>\r\n<p style=\"text-align: justify;\">İzaha davet, Vergi Usul Kanunu’nun (VUK) 370. maddesi kapsamında düzenlenmiştir ve mükelleflerin, vergi ziyaına yol açabilecek durumlarda kendilerini açıklamalarına fırsat tanımaktadır. Bu uygulama, hem mükellef haklarını korumak hem de vergi incelemesi sürecine girmeden ve vergi davası yoluna başvurmadan sorunun çözülmesini sağlamak amacıyla getirilmiştir.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Uygulamasının Yasal Dayanağı:</h2>\r\n<p style=\"text-align: justify;\">Vergi Usul Kanunu’nun (VUK) 370. Maddesinde</p>\r\n<p style=\"text-align: justify;\">“a) Vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitler hakkında tespit tarihine kadar ihbarda bulunulmamış olması kaydıyla mükellefler izaha davet edilebilir. Kendisine izaha davet yazısı tebliğ edilen mükellefler, davet konusu tespitle sınırlı olarak, bu Kanunun 371 inci maddesinde yer alan pişmanlık hükümlerinden yararlanamaz. İzaha davet yazısının tebliğ tarihinden itibaren otuz günlük süre içerisinde izahta bulunulması durumunda, yapılan izah değerlendirilerek değerlendirme sonucunu içeren yazı mükellefe tebliğ edilir.</p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Mükelleflerce yapılan izah sonucu vergi ziyaına sebebiyet verilmediğinin idarece anlaşılması hâlinde mükellefler söz konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.</li>\r\n 	<li>Mükelleflerce yapılan izahın yeterli bulunmaması hâlinde, değerlendirme sonucunu içeren yazının tebliğ edildiği tarihten itibaren otuz gün içerisinde; hiç verilmemiş olan vergi beyannamelerinin verilmesi, eksik veya yanlış yapılan vergi beyanının tamamlanması veya düzeltilmesi ve ödeme süresi geçmiş bulunan vergilerin, ödemenin geciktiği her ay ve kesri için, 6183 sayılı Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zammı oranında bir zamla aynı sürede ödenmesi şartıyla vergi ziyaı cezası, ziyaa uğratılan vergi üzerinden %20 oranında kesilir. Bu durum vergi incelemesi yapılmasına ve gerekirse tarhiyatın ikmaline engel teşkil etmez.” Hükmü yer almaktadır.</li>\r\n</ol>\r\n<p style=\"text-align: justify;\">Bu hükümden de anlaşılacağı üzere, izaha davet için vergi incelemesinin başlamamış olması ve mükelleflerin takdir komisyonuna sevk edilmemiş olmaları gerekmektedir.</p>\r\n\r\n<ul>\r\n 	<li><a href=\"https://www.davavergi.com/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/\">Verginin Kanuniliği İlkesi Ne Demektir? Genel Tebliğlerin Normlar Hiyerarşisindeki Yeri Nedir?</a></li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">İzaha davet süreci şu şekilde işler:</h2>\r\n<ol style=\"text-align: justify;\">\r\n 	<li>Tespit Yapılması: Vergi idaresi, gerek banka hesap hareketlerinden gerekse diğer yöntemlerle mükellef hakkında vergi kaybına sebebiyet verebilecek bir durum tespit eder. Bu durum, belirli bilgi ve belgelerle ortaya konur.</li>\r\n 	<li>Davet Yazısı Gönderilmesi: Mükellefe bir yazı gönderilerek, izahat vermesi için davet edilir. Bu yazıda, tespit edilen durum ve izahat süreci hakkında detaylı bilgi yer alır.</li>\r\n 	<li>İzahat Süresi: Mükellef, davet yazısının kendisine tebliğinden itibaren 30 gün içinde izahatını yapmak zorundadır.</li>\r\n 	<li>Sonucun Değerlendirilmesi:</li>\r\n</ol>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellefin izahı tatmin edici bulunursa, herhangi bir cezai işlem uygulanmaz ve konu kapatılır.</li>\r\n 	<li>İzahat yetersiz görülürse, mükellef hakkında vergi incelemesi başlatılabilir veya vergi ziyaı cezası uygulanabilir.</li>\r\n</ul>\r\n<h2>İzaha Davetin Avantajları:</h2>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Mükellef, doğrudan inceleme sürecine girmeden önce durumu açıklama şansı elde eder.</li>\r\n 	<li>Vergi ziyaı cezası %20 oranında indirimli olarak uygulanabilir.</li>\r\n 	<li>İyi niyetli mükellefler için kolaylık sağlar ve idare ile mükellef arasındaki iletişimi güçlendirir.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu uygulama, vergi incelemeleri ve vergi davalarının azaltılmasına yönelik olarak vergi sisteminde daha uzlaşmacı bir yaklaşımı desteklemektedir ve mükelleflerin kendilerini savunmalarına olanak tanır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">Mükellefler izaha davet sürecinde nelere dikkat etmelidir?</h2>\r\n<p style=\"text-align: justify;\">Mükellefler uzmanlık gerektiren vergilendirme süreçlerinde olduğu gibi “izaha davet uygulaması” sürecinde de mutlaka alanında uzman bir vergi avukatı, mali müşavir ve vergi danışmanından destek alarak ekonomik maliyeti en aza indirebilirler. Bu süreçte tecrübeli ve uzman bir vergi avukatı izaha davet sürecinde mükellefe önemli bir destek sağlayabilir. İzaha davet, ciddi mali sonuçlar doğurabilecek bir süreç olduğu için doğru stratejiler geliştirilmesi ve etkili bir savunma hazırlanması çok önemlidir. Bu noktada bir vergi avukatının görevleri şu şekilde sıralanabilir:</p>\r\n<p style=\"text-align: justify;\"><strong>Sürecin Yönetilmesi ve Analiz:</strong></p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, mükellefe gönderilen izaha davet yazısını detaylı bir şekilde inceler.</li>\r\n 	<li>Vergi idaresinin tespit ettiği durumları ve bu durumların yasal dayanaklarını analiz eder.</li>\r\n 	<li>Mükellefin mevcut belgelerini, işlemlerini ve durumunu değerlendirerek riskleri belirler.</li>\r\n</ul>\r\n<h3><strong>Hukuki Destek ve Danışmanlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davetin mükellef için ne anlama geldiği, yasal hakları ve olası sonuçlar hakkında bilgi verir.</li>\r\n 	<li>İzahat sürecinde mükellefe rehberlik ederek, hatalı veya eksik bir açıklama yapılmasını engeller.</li>\r\n</ul>\r\n<h3><strong>İzahat Metninin Hazırlanması:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Vergi avukatı, izahat metninin yasal çerçevede ve teknik açıdan güçlü bir şekilde hazırlanmasını sağlar.</li>\r\n 	<li>Bu metin, mükellefin iyi niyetini ve işlemlerinin hukuka uygunluğunu kanıtlamayı amaçlar.</li>\r\n 	<li>Bu süreçte mali müşavir veya vergi danışmanı uzmanlarla iş birliği yapılarak detaylı ve ikna edici bir izahat hazırlanır.</li>\r\n</ul>\r\n<strong>Alternatif Çözüm Yollarını Değerlendirme:</strong>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Eğer tespit edilen durum gerçekten bir vergi ziyaına yol açmışsa, cezaların indirimli olarak uygulanması için izaha davet sürecinin avantajlarından yararlanılması sağlanır.</li>\r\n 	<li>İlgili cezaların %20 indirimli uygulanmasını sağlayarak mükellefin zararını en aza indirir.</li>\r\n</ul>\r\n<h3><strong>Vergi İncelemesi veya Hukuki Süreçlere Hazırlık:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzahatın reddedilmesi veya yetersiz bulunması durumunda, mükellef hakkında inceleme başlatılabilir. Bu durumda vergi avukatı:</li>\r\n 	<li>Vergi inceleme sürecine hazırlık yapar.</li>\r\n 	<li>Dava yoluna gidilmesi gerekiyorsa, hukuki süreçleri takip eder ve savunmayı hazırlar.</li>\r\n</ul>\r\n<h3><strong>Uzlaşma Sürecinde Destek:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sonrası uzlaşma veya ceza indirimi süreçlerinde mükellefe eşlik eder.</li>\r\n 	<li>İdare ile müzakereleri yürütür ve mükellefin haklarını koruyacak şekilde en iyi sonucu elde etmeye çalışır.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\">Vergi Avukatının Sağlayabileceği Destekler Nelerdir?</h2>\r\n<p style=\"text-align: justify;\">İzaha davet sürecinin doğru yönetilmesi, hem vergi incelemesine girilmesini önleyebilir hem de cezaların daha hafif bir şekilde sonuçlanmasını sağlayabilir. Bu nedenle bir vergi avukatının desteği, sürecin başarılı bir şekilde tamamlanması açısından kritik öneme sahiptir. Avukat, mükellefin haklarını savunmakla kalmaz, aynı zamanda en uygun çözüm yollarını önererek mali yükü minimize eder. Vergi avukatının izaha davet sürecinde mükellef hakları yönünden alacağı tedbirler çok daha ileriki süreçlerde karşılaşılabilecek vergi incelemeleri ve vergi davaları açısından büyük önem taşır.</p>\r\n\r\n<h2 style=\"text-align: justify;\">İzaha Davet Sürecinin Vergi Davalarına Etkisi Nedir?</h2>\r\n<p style=\"text-align: justify;\">Evet, izaha davet süreci sonrasında gerekli şartlar oluştuğunda vergi davası açılabilir. Ancak izaha davet sürecinin mahiyeti ve sonrasındaki olasılıklar dikkate alındığında, vergi davası açma hakkı belirli durumlara bağlıdır. İzaha davet süreci sonrası vergi davası açılabilmesiyle ilgili durumlar aşağıda açıklanmıştır:</p>\r\n<p style=\"text-align: justify;\">İzaha Davet Süreci Olumsuz Sonuçlanırsa</p>\r\n\r\n<h3><strong>Vergi İdaresince İzah Kabul Edilmezse:</strong></h3>\r\n<p style=\"text-align: justify;\">İzaha davet kapsamında mükellefin yaptığı izahat, vergi idaresi tarafından yetersiz veya tatmin edici bulunmazsa, mükellef hakkında vergi incelemesi başlatılabilir.</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Bu inceleme sonucunda, bir tarhiyat yapılırsa (örneğin, ek vergi tahakkuku veya ceza kesilmesi), mükellef bu tarhiyatla ilgili dava açabilir.</li>\r\n 	<li>Vergi davası, Vergi Mahkemesi’nde açılır ve mükellef idarenin işleminin hukuka aykırı olduğunu ileri sürebilir.</li>\r\n</ul>\r\n<h3><strong>Tarhiyat Sonrası Uzlaşma veya Dava Tercihi:</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet sürecinde, mükellef kendisine bildirilen ceza ve vergileri kabul edebilir veya %20 ceza indirimi avantajından faydalanabilir. Ancak:</li>\r\n 	<li>Eğer mükellef bu avantajdan yararlanmaz ve cezaya itiraz etmek isterse, vergi/ceza ihbarnamesinin kendisine tebliğinden itibaren 30 gün içinde dava açabilir.</li>\r\n 	<li>Tarhiyat öncesi veya sonrası uzlaşmaya gidilirse, uzlaşmanın sonuçlanmasından sonra dava açılamaz (çünkü uzlaşma nihai kabul anlamına gelir).</li>\r\n</ul>\r\n<h3><strong>Hatalı veya Usulsüz İşlemler Nedeniyle Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci esnasında, mükellefin usule ilişkin haklarının ihlal edilmesi durumunda da dava açılabilir. Örneğin:</li>\r\n 	<li>Vergi idaresinin izaha davet sürecindeki usulsüzlüğü.</li>\r\n 	<li>Tespit edilen durumun yasal dayanağının olmaması veya eksik incelemeyle işlem yapılması.</li>\r\n</ul>\r\n<p style=\"text-align: justify;\">Bu gibi durumlarda, idari işlemin  iptali için vergi mükellefi tarafından ya da vekalet verilen bir vergi avukatı vasıtasıyla yetkili vergi mahkemesinde vergi  davası açılması mümkündür.</p>\r\n\r\n<h3><strong>Vergi Ziyai Cezasına Karşı Dava;</strong></h3>\r\n<ul style=\"text-align: justify;\">\r\n 	<li>İzaha davet süreci sonucunda, mükellef hakkında tarhiyat yapılır ve vergi ziyaı cezası kesilirse;</li>\r\n 	<li>Mükellef bu cezaya itiraz ederek hem cezaya hem de vergiye karşı dava açabilir.</li>\r\n 	<li>Vergi Mahkemesi’nde cezanın hukuka uygun olup olmadığı incelenir.</li>\r\n</ul>\r\n<h2 style=\"text-align: justify;\"><strong>Vergi Davasında Süreç</strong></h2>\r\n<p style=\"text-align: justify;\">Vergi davası açmak isteyen mükellefin aşağıdaki süre ve adımlara dikkat etmesi gerekir:</p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n 	<li>Dava Açma Süresi: Vergi ve ceza ihbarnamesinin tebliğinden itibaren 30 gündür.</li>\r\n 	<li>Yetkili Mahkeme: Vergi Mahkemesi.</li>\r\n 	<li>Dava Konusu: Tarhiyatın, cezanın veya idari işlemin hukuka aykırı olduğu gerekçesiyle iptal talebidir.</li>\r\n</ul>\r\n<strong>Son olarak;</strong>\r\n<p style=\"text-align: justify;\">İzaha davet süreci mükellef ile vergi idaresi arasında uzlaşmacı bir mekanizma sağlamaya yöneliktir. İzaha davet sürecinde alanında uzman bir vergi avukatı, vergi danışmanı ve mali müşavirden hem hukuki hem de teknik maddi destek sağlanması çok önemlidir. İzaha davet sürecinde atılan adımlar daha sonra yaşanabilecek vergi incelemesi ve vergi davası süreçlerinde büyük katkı sağlayacak mükellefin hak kayıplarına uğramasına engel olabilecektir. İzaha davet sürecinde mükellef tarafından kendiliğinden düzeltme beyannamesi verilmesi halinde çıkacak vergilere karşı mükelleflerin kendi beyanlarına karşı dava açılamayacağından vergi mahkemelerinde vergi davası yoluna gidilemeyeceği bilinmelidir. İzaha davet sürecinin olumsuz sonuçlanması durumunda mükellefin vergi mahkemelerinde vergi davası açma hakkı saklıdır. Vergi avukatı bu süreçte mükellefin savunmasını hazırlayarak, hak kaybının önlenmesi ve hukuki çözüm sağlanması için kritik bir rol oynar.</p>\r\n<p style=\"text-align: justify;\">Sorularınız için: davavergi@gmail.com</p>\r\n<p style=\"text-align: justify;\">Yasal Uyarı: Mükellefhaber yazı ekibi tarafından hazırlanmıştır. Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\nAyrıca broşür için <a href=\"https://www.turmob.org.tr/mevzuat/Detay/20058/-izaha-davet-uygulamasi-brosuru-pdf?utm_source=Share&amp;utm_medium=RSS&amp;utm_campaign=-izaha-davet-uygulamasi-brosuru-pdf\">sayfayı</a> inceleyebilirsiniz.','Vergi Hukukunda İzaha Davet Uygulaması Nedir? 2025','','inherit','closed','closed','','1408-revision-v1','','','2025-01-13 15:53:20','2025-01-13 12:53:20','',1408,'https://www.davavergi.com/?p=1436',0,'revision','',0),
(1437,5,'2025-01-13 15:58:22','2025-01-13 12:58:22','<!-- wp:paragraph -->\n<p>Bu yazımızda sizlerin en çok merak ettiği sorunun cevabı yer almaktadır. Son zamanlarda mükellefler, matrah artırımı yaptıkları dönemlere ilişkin vergi incelemesi ile karşı karşıya kalmaktadır. Halbuki sizlere bu yazıda sunacağımız Danıştay kararı ile birlikte matrah artırımı yapılan dönemlere ilişkin vergi incelemesi yapılıp yapılmayacağına ilişkin bilgiler yer almaktadır. Önemle belirtmek isteriz ki vergi incelemeleri her bir mükellef özelinde farklılık göstermektedir. Bu sebeple vergi davası açmadan önce mutlaka konusunda uzman bir vergi avukatından hukuki yardım almanız önemle tavsiye olunur.</p>\n<h2>Vergi İncelemesi Nedir ?</h2>\n<p>Vergi incelemesi, mükelleflerin kayıt ve belge düzenlerinin gerçek fiili durumla uyumunu incelemesindir. 213 Sayılı Vergi Usul Kanunu 134.maddesinde vergi incelemesi ; \"ödenmesi gereken vergilerin doğruluğunu araştırmak tespit etmek ve sağlamaktır\" şeklinde tanımlanmıştır.</p>\n<h2>Kimler Vergi İncelemesi Yapabilir?</h2>\n<p>Vergi incelemesinin kimler tarafından yapılacağı kanun ile sınırlandırılmıştır. 213 Sayılı Vergi Usul Kanunu 135. maddesinde incelemeye yetkili kişiler gösterilmektedir. Kanuna göre;</p>\n<p>Vergi incelemesi; Vergi Müfettişleri, Vergi Müfettiş Yardımcıları, ilin en büyük mal memuru veya vergi dairesi müdürleri tarafından yapılır. Ayrıca;</p>\n<p>Gelir İdaresi Başkanlığının merkez ve taşra teşkilatında müdür kadrolarında görev yapanlar her hal ve takdirde vergi inceleme yetkisini haizdir.</p>\n<p>Matrah arttırımı yapılan dönemlere ilişkin vergi incelemesi yapılamayacağına ilişkin  çok sayıda Danıştay kararları bulunmaktadır. Bu kararlardan bir taneside Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamıdır.</p>\n<h2>Danıştay. 3.Dairesinin 09.06.2022 tarihli 2021/3546 E. , 2022/2823 Karar sayılı ilamı;</h2>\n<p>Özet: Matrah artırımından yararlanılan döneme ilişkin olarak sahte fatura kullanıldığından bahisle vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmadığı hakkında. (Danıştay 3. Dairesinin 09/06/2022 gün ve E:2021/3546  ,  K: 2022/2823 sayılı kararı.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>İSTEMİN KONUSU :</strong> ...Vergi Mahkemesinin ...tarih ve E:..., K:...sayılı kararına yöneltilen istinaf başvurusuna ilişkin ...Bölge İdare Mahkemesi .... Vergi Dava Dairesinin ...tarih ve E:..., K:...sayılı kararının temyizen incelenerek bozulması istenilmektedir. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>YARGILAMA SÜRECİ :</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Dava konusu istem: Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle bu faturalara konu katma değer vergisi indirimlerinin reddi suretiyle yeniden oluşturulan beyan tablosu uyarınca 2013 yılının Haziran ila Eylül dönemleri için re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinin kaldırılması istemine ilişkindir. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>İlk Derece Mahkemesi kararının özeti: Davacının faturalarını kayıtlarına aldığı ...Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketi hakkındaki tespitlerden düzenlediği faturaların gerçeği yansıtmadığı sonucuna varıldığından yapılan tarhiyatta hukuka aykırılık bulunmadığı gerekçesiyle dava reddedilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bölge İdare Mahkemesi kararının özeti: İstinaf başvurusunun, usul ve hukuka uygun olduğu sonucuna varılan Vergi Mahkemesi kararının kaldırılmasını sağlayacak nitelikte görülmediği gerekçesiyle 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 45. maddesinin 3. fıkrası uyarınca reddine karar verilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>TEMYİZ EDENİN İDDİALARI :</strong> Razzi Tekstil İnşaat Otomotiv Sanayi ve Ticaret Limited Şirketinden yapılan alımların gerçek olduğu, vergi inceleme raporunda somut bir tespite yer verilmediği gibi ticari teamüllerin tamamen dışında değerlendirilen ve kapsamlı incelenmeksizin verilen kararların hukuka aykırı düştüğü ileri sürülerek kararın bozulması istenilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>KARŞI TARAFIN SAVUNMASI :</strong> Savunma verilmemiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>DANIŞTAY TETKİK HÂKİMİ ... DÜŞÜNCESİ :</strong> Temyiz isteminin kabulü ile Vergi Dava Dairesi kararının bozulması gerektiği düşünülmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>TÜRK MİLLETİ ADINA</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Karar veren Danıştay Üçüncü Dairesince, Tetkik Hâkiminin açıklamaları dinlendikten ve dosyadaki belgeler incelendikten sonra gereği görüşüldü:</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>İNCELEME VE GEREKÇE: </strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>MADDİ OLAY : </strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davacı adına, alımlarının bir kısmını sahte faturalarla belgelendirdiğinden bahisle 16/10/2018 tarih ve 25 numaralı rapora dayanılarak dava konusu tarhiyatın yapıldığı anlaşılmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Öte yandan, öncesinde, davacının, 16/07/2018 tarihli matrah artırımı başvurusunun davalı idarece onaylanarak verginin tahakkuk ettirildiği ve sonrasında davalı idarece dosyaya sunulan 26/04/2019 tarihli servis notu yazısında da davacının matrah artırımının iptal edilmediği belirtilmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>İLGİLİ MEVZUAT:</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>18/05/2018 tarihli Resmi Gazetede yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına ilişkin 7143 sayılı Kanun\'un 5. maddesinin 3. Fıkrasında, mükelleflerin, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri halinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmayacağı, 9. fıkrasında ise, 213 sayılı Kanunun 359. maddesinin (b) fıkrasındaki “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenlerin, bu maddenin matrah arttırımına ilişkin hükümlerinden yararlanamayacakları hüküm altına alınmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>HUKUKİ DEĞERLENDİRME: </strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Davacı adına yapılan tarhiyatın, 7143 sayılı Kanun\'un 5. maddesinin 9. fıkrasında belirtilen durumlardan kaynaklanmadığı ve matrah artırımının iptal edilmediği de dikkate alındığında, 7143 sayılı Kanun hükümlerinden yararlanarak uyuşmazlık konusu dönemler için katma değer vergisi matrah artırımında bulunan davacı adına, matrah artırımından yararlanılan dava konusu cezalı verginin ait olduğu vergilendirme dönemlerine yönelik olarak vergi incelemesi ve tarhiyat yapılamayacağından, davacı adına re\'sen salınan üç kat vergi ziyaı cezalı katma değer vergisinde hukuka uyarlık bulunmamış olup yazılı gerekçeyle davayı reddeden Vergi Mahkemesi kararına yöneltilen istinaf başvurusunun reddi yolundaki kararın bozulması gerekmiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>KARAR SONUCU:</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1. Temyiz isteminin kabulüne, </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2. Temyize konu Vergi Dava Dairesi kararının <strong>BOZULMASINA,</strong> 09/06/2022 tarihinde oy çokluğuyla kesin olarak karar verildi. </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1143,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<p><img class=\"wp-image-1143\" src=\"https://www.davavergi.com/wp-content/uploads/2024/08/MATRAH-INCELEME-706x1024.jpeg\" alt=\"VERGİ İNCELEMESİ Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?\n\" width=\"706\" height=\"1024\" /></p>\n<h2 class=\"wp-block-image size-large\"> </h2>\n<!-- /wp:image -->','Matrah Artırımında Bulunulan Dönemlere İlişkin Vergi İncelemesi Yapılır mı?','','inherit','closed','closed','','1142-autosave-v1','','','2025-01-13 15:58:22','2025-01-13 12:58:22','',1142,'https://www.davavergi.com/?p=1437',0,'revision','',0),
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(1440,5,'2025-01-13 17:19:53','2025-01-13 14:19:53','<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Dava dosyasının incelenmesinden; davacı şirketin \"ortağının ortak olduğu şirket/işletme\" nedeniyle özel esaslara tabi mükellefler listesine alınması üzerine, bu işlemin iptali istemiyle bakılmakta olan davanın açıldığı anlaşılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bakılan davada; gerek davalı idarenin, gerekse bağlı bulunduğu hiyerarşik üst makamların, mükellefleri bu şekilde sınıflandırmasına olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa’da da buna izin veren bir hüküm yer almamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu şekilde yasal dayanağı olmadan yapılacak bir sınıflandırma, vergi barısını bozabileceği gibi, Anayasa’da güvence altına alınan temel kişi hak ve hürriyetlerine de aykırılık teşkil eder. Dolayısıyla, yasal dayanağı olmadan, hukuka aykırı bir biçimde idarenin kendi içerisinde oluşturduğu bir sınıflandırma ile davacının, hakkında olumsuzluk tespit edilen mükellefler listesi olarak adlandırılan listede yer alması mümkün bulunmadığından, özel esaslara tabi mükellefler listesine alınmasına ilişkin işlemde hukuka uyarlık bulunmamaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Öte yandan, açıkça hukuka aykırı olan özel esaslara tabi mükellefler listesine dahil edilme işleminin uygulanması, davacının ticari ve ekonomik konumunu olumsuz etkileyebileceğinden, telafisi güç veya imkansız zararlar da doğurabileceği sonucuna varılmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle; yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu işlemin; uygulanması halinde telafisi güç  zararlar doğabileceğinden, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesi uyarınca teminat alınmaksızın dava sonuna kadar yürütülmesinin durdurulmasına, tebligatın tamamlanmasına, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesinin 7. fıkrası hükmü uyarınca kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde İstanbul Bölge İdare Mahkemesi\'ne itiraz yolu açık olmak üzere 19/02/2024 tarihinde oybirliğiyle karar verildi. (İstanbul 11. Vergi Mahkemesinin 19/02/2024 tarihli YD KABUL kararı.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1129,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1129\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR-829x1024.jpeg\" alt=\"\" /></figure>\n<!-- /wp:image -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->','Şirket Ortağının Özel Esaslara Alınmasına İlişkin Yürütmesinin Durdurulması Kararı','','inherit','closed','closed','','1128-autosave-v1','','','2025-01-13 17:19:53','2025-01-13 14:19:53','',1128,'https://www.davavergi.com/?p=1440',0,'revision','',0),
(1442,5,'2025-01-13 17:29:43','2025-01-13 14:29:43','<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava dosyasının incelenmesinden; davacı şirketin \"ortağının ortak olduğu şirket/işletme\" nedeniyle özel esaslara tabi mükellefler listesine alınması üzerine, bu işlemin iptali istemiyle bakılmakta olan davanın açıldığı anlaşılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bakılan davada; gerek davalı idarenin, gerekse bağlı bulunduğu hiyerarşik üst makamların, mükellefleri bu şekilde sınıflandırmasına olanak sağlayan hiçbir yasal düzenleme bulunmadığı gibi, Anayasa’da da buna izin veren bir hüküm yer almamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu şekilde yasal dayanağı olmadan yapılacak bir sınıflandırma, vergi barısını bozabileceği gibi, Anayasa’da güvence altına alınan temel kişi hak ve hürriyetlerine de aykırılık teşkil eder. Dolayısıyla, yasal dayanağı olmadan, hukuka aykırı bir biçimde idarenin kendi içerisinde oluşturduğu bir sınıflandırma ile davacının, hakkında olumsuzluk tespit edilen mükellefler listesi olarak adlandırılan listede yer alması mümkün bulunmadığından, özel esaslara tabi mükellefler listesine alınmasına ilişkin işlemde hukuka uyarlık bulunmamaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, açıkça hukuka aykırı olan özel esaslara tabi mükellefler listesine dahil edilme işleminin uygulanması, davacının ticari ve ekonomik konumunu olumsuz etkileyebileceğinden, telafisi güç veya imkansız zararlar da doğurabileceği sonucuna varılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle; yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu işlemin; uygulanması halinde telafisi güç  zararlar doğabileceğinden, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesi uyarınca teminat alınmaksızın dava sonuna kadar yürütülmesinin durdurulmasına, tebligatın tamamlanmasına, 2577 sayılı İdari Yargılama Usulü Kanunu\'nun 27. maddesinin 7. fıkrası hükmü uyarınca kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde İstanbul Bölge İdare Mahkemesi\'ne itiraz yolu açık olmak üzere 19/02/2024 tarihinde oybirliğiyle karar verildi. (İstanbul 11. Vergi Mahkemesinin 19/02/2024 tarihli YD KABUL kararı.)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1129,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1129\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ORTAK-OZEL-ESASLAR-829x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Şirket Ortağının Özel Esaslara Alınmasına İlişkin Yürütmesinin Durdurulması Kararı','','inherit','closed','closed','','1128-revision-v1','','','2025-01-13 17:29:43','2025-01-13 14:29:43','',1128,'https://www.davavergi.com/?p=1442',0,'revision','',0),
(1443,5,'2025-01-13 17:48:47','2025-01-13 14:48:47','<!-- wp:paragraph -->\n<p>Bizlere en çok gelen sorulardan birisi Limited  Şirketin vergi borçlarından dolayı şirket ortaklarının sorumluluğudur. Uygulamada sıklıkla şirketlerin vergi borçlarından dolayı şirket ortaklarının banka hesaplarına Vergi Dairelerince haciz işlemi tesis edilmektedir. Ortakların şirketin vergi borçlarından doğan sorumlulukları kanun ile sınırlanmıştır. Şirket ortaklarının, ortağı oldukları şirketin vergi borçlarının zamanaşımına uğraması nedeniyle bu borçlara ilişkin sorumluluğu ortadan kalmaktadır. Vergi dairelerinin haksız ve mesnetsiz bu işlemleri Mahkeme kararı ile iptal edilebilmektedir. Makalemizin devamında sizlere sunduğumuz mahkeme ilamı ile birlikte şirketin zamanaşımına uğramış vergi borçlarından dolayı şirket ortaklarından tahsil edilemeyeceğine ilişkin karar bulunmaktadır.</p>\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Dava dosyasının incelenmesinden; asıl borçlu …. Tarım Ürünleri Kimyevi Gıda Temizlik Ham Maddeleri Sanayi Ticaret İthalat ve İhracat Limited Şirketine ait bir kısım amme alacağının şirketten tahsil edilememesi üzerine, ilgili dönemlerde şirket ortağı olduğu tespit edilen davacının banka hesaplarına 2023/2750 bildiri numarası ile haciz uygulandığı anlaşılmaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hacze konu alacakların tahsilat süreci incelendiğinde ise; 1997 yılına ilişkin söz konusu alacakların vadesinin 31.01.2002 tarihi olduğu, ancak vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsili gereken söz konusu alacaklarla ilgili olarak bu süre içinde zamanaşımını kesen bir halin tespit edilemediği görülmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu durumda, hacze konu alacakların vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsil edilmediği ve bu süre içinde zamanaşımını kesen bir hale de rastlanılmadığı gözetildiğinde, tahsil zamanaşımına uğradığı anlaşılan söz konusu alacaklar için uygulanan haciz işleminde hukuka uyarlık görülmemiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Öte yandan, dava konusu işlemin yürürlüğünün devam etmesi halinde davalı idarece tahsil işlemlerine devam edileceği dikkate alındığında, davacı açısından telafisi güç zararlar doğabileceği açık olduğundan yürütmenin durdurulmasının Sartlarının oluştuğu sonucuna varılmıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Açıklanan nedenlerle, yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu haciz işleminin, uygulanması halinde telafisi güç zararlar doğabileceğinden 2577 sayılı Kanun\'un 27. maddesi uyarınca teminat alınmaksızın yürütülmesinin durdurulmasına, kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde Gaziantep Bölge İdare Mahkemesi nezdinde itiraz yolu açık olmak üzere, 21/02/2024 tarihinde oybirliğiyle karar verildi.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(Gaziantep Vergi Mahkemesi’nin 21.2.2024 tarihli Yürütmeyi Durdurma Kabul Kararı)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1126,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1126\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ortak-723x1024.jpeg\" alt=\"\" /></figure>\n<!-- /wp:image -->','Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?','','inherit','closed','closed','','1125-autosave-v1','','','2025-01-13 17:48:47','2025-01-13 14:48:47','',1125,'https://www.davavergi.com/?p=1443',0,'revision','',0),
(1444,5,'2025-01-13 17:49:11','2025-01-13 14:49:11','<!-- wp:paragraph -->\r\n<p>Bizlere en çok gelen sorulardan birisi Limited  Şirketin vergi borçlarından dolayı şirket ortaklarının sorumluluğudur. Uygulamada sıklıkla şirketlerin vergi borçlarından dolayı şirket ortaklarının banka hesaplarına Vergi Dairelerince haciz işlemi tesis edilmektedir. Ortakların şirketin vergi borçlarından doğan sorumlulukları kanun ile sınırlanmıştır. Şirket ortaklarının, ortağı oldukları şirketin vergi borçlarının zamanaşımına uğraması nedeniyle bu borçlara ilişkin sorumluluğu ortadan kalmaktadır. Vergi dairelerinin haksız ve mesnetsiz bu işlemleri Mahkeme kararı ile iptal edilebilmektedir. Makalemizin devamında sizlere sunduğumuz mahkeme ilamı ile birlikte şirketin zamanaşımına uğramış vergi borçlarından dolayı şirket ortaklarından tahsil edilemeyeceğine ilişkin karar bulunmaktadır.</p>\r\n<h2>Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilemeyeceğine İlişkin Mahkeme İlamı;</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Dava dosyasının incelenmesinden; asıl borçlu …. Tarım Ürünleri Kimyevi Gıda Temizlik Ham Maddeleri Sanayi Ticaret İthalat ve İhracat Limited Şirketine ait bir kısım amme alacağının şirketten tahsil edilememesi üzerine, ilgili dönemlerde şirket ortağı olduğu tespit edilen davacının banka hesaplarına 2023/2750 bildiri numarası ile haciz uygulandığı anlaşılmaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Hacze konu alacakların tahsilat süreci incelendiğinde ise; 1997 yılına ilişkin söz konusu alacakların vadesinin 31.01.2002 tarihi olduğu, ancak vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsili gereken söz konusu alacaklarla ilgili olarak bu süre içinde zamanaşımını kesen bir halin tespit edilemediği görülmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu durumda, hacze konu alacakların vadesinin rastladığı 2002 takvim yılını takip eden takvim yılı basından itibaren 5 yıl içinde tahsil edilmediği ve bu süre içinde zamanaşımını kesen bir hale de rastlanılmadığı gözetildiğinde, tahsil zamanaşımına uğradığı anlaşılan söz konusu alacaklar için uygulanan haciz işleminde hukuka uyarlık görülmemiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Öte yandan, dava konusu işlemin yürürlüğünün devam etmesi halinde davalı idarece tahsil işlemlerine devam edileceği dikkate alındığında, davacı açısından telafisi güç zararlar doğabileceği açık olduğundan yürütmenin durdurulmasının Sartlarının oluştuğu sonucuna varılmıştır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Açıklanan nedenlerle, yürütmenin durdurulması isteminin kabulüne, hukuka aykırılığı açık olan dava konusu haciz işleminin, uygulanması halinde telafisi güç zararlar doğabileceğinden 2577 sayılı Kanun\'un 27. maddesi uyarınca teminat alınmaksızın yürütülmesinin durdurulmasına, kararın tebliğini izleyen günden itibaren yedi (7) gün içerisinde Gaziantep Bölge İdare Mahkemesi nezdinde itiraz yolu açık olmak üzere, 21/02/2024 tarihinde oybirliğiyle karar verildi.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>(Gaziantep Vergi Mahkemesi’nin 21.2.2024 tarihli Yürütmeyi Durdurma Kabul Kararı)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1126,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><img class=\"wp-image-1126\" src=\"https://www.davavergi.com/wp-content/uploads/2024/03/ortak-723x1024.jpeg\" alt=\"\" /></figure>\r\n<!-- /wp:image -->','Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?','','inherit','closed','closed','','1125-revision-v1','','','2025-01-13 17:49:11','2025-01-13 14:49:11','',1125,'https://www.davavergi.com/?p=1444',0,'revision','',0),
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    <h1><strong>Vergi Hukuku İncelemeleri ve Vergi Davaları</strong></h1>
Vergi, devletin ve diğer kamu kuruluşlarının hizmetlerini finanse etmek için bireylerden ve kurumlardan zorunlu olarak topladığı paradır. Vergi, bireylerin ve kurumların gelirlerinden, servetlerinden veya harcamalarından alınır ve kamu gelirlerinin en önemli kaynağını oluşturur.

Vergi hukuku genel itibarıyla vergi ve mükellefler arasındaki hukuki süreçle ilgilenir. Türk Vergi sistemi beyan esasına dayanmaktadır. Veri mükellefleri kendiliğinden beyan ettikleri vergiler üzerine yapılan tahakkuklara karşı vergi davası açamazlar.

Vergi idaresi, vergi kaybı veya kaçağı olduğuna dair bulgular bulursa, vergi incelemesi yapar. Bu inceleme sonucunda, ikmalen veya resen vergi tarhiyatı yapılabilir. Tarh edilen vergi ve cezalara karşı vergi mükelleflerinin kendileri ya da vekalet verecekleri vergi avukatları tarafından vergi davası açmaları mümkündür.

Zamanında ödenmeyen vergi borçları vergi dairesince ödeme emriyle takip ve tahsil edilir. Vergi borcu yine ödenmezse vergi dairesi kamu haczi yöntemi olan e haciz yoluyla mükelleflerin banka hesaplarına veya taşınmazlarına e haciz tatbik edebilir.

Vergi dairesince tesis edilen vergilendirme işlemleri olan tarhıyat, ödeme emri ve e haciz işlemlerine karşı yetkili vergi mahkemelerinde vergi davası açılabilir. Vergi davalarının alanında uzman vergi avukatıyla takip edilmesi mükelleflerin hak kaybına uğramamaları için önem taşır.
<h2>Verginin Yasal Dayanağı</h2>
Türk Vergi Hukukunda verginin temel yasal dayanağını Anayasa oluşturmaktadır. Anayasanın 73 maddesinde “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır.

Vergi incelemeleri vergi mükelleflerinin beyanlarını kontrol etmek için yapılan önemli bir denetimdir. Bu süreç, beyanların doğruluğunu ve vergi kanunlarına uygunluğunu sağlamayı amaçlar.

Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.” Hükmü yer almaktadır. Bu hüküm tüm vergi kanunlarının temelini oluşturmaktadır. Bu hükmün en önemli sonucu yasal dayanağı olmadan vergi alınamayacağı ilkesidir.

Vergi uyuşmazlıklarını çözmek amacıyla yargıya taşınan vergi davaları, vergi mükellefleri için önemli bir süreçtir. Genellikle vergi tarhının hatalı olduğu iddiasıyla veya re sen yapılan tarhiyatların hukuka uygun olup olmadığının değerlendirilmesi amacıyla açılmaktadır.

Dava konusu olan hususlar arasında, mükellefin vergi beyannamesinde yer alan bilgilerle tarh edilen vergiler arasındaki uyuşmazlıklar ön plandadır. Vergi mükellefleri, vergi idaresinin kararlarına karşı yasal haklarını kullanarak, kendileri için en uygun çözüme ulaşmayı hedeflerler.
<h2>Verginin Temel Özellikleri Nelerdir?</h2>
<ol>
 	<li><strong>Zorunluluk: </strong>Vergi, kanunlarla belirlenen bir yükümlülüktür ve bireyler bu yükümlülükten kaçınamaz. Yani vergi isteğe bağlı değildir. Bu arada vergiden kaçınmak mümkündür. Ama vergi kaçırmak ceza hukuku anlamında suçtur.</li>
 	<li><strong>Karşılıksızlık: </strong>Vergi ödendiğinde, devlet tarafından doğrudan belirli bir mal veya hizmet sağlanmaz. Ancak toplumsal refah ve kamu hizmetleri bu gelirle finanse edilir.</li>
 	<li><strong>Kanunilik: </strong>Verginin türü, oranı ve uygulama şekli kanunlarla düzenlenir (Anayasa’nın 73. maddesi gereği).</li>
 	<li><strong>Genellik:</strong> Vergi tüm bireyleri kapsar; ancak gelire, harcamaya ve servete göre farklı oranlarla uygulanabilir.</li>
</ol>
<h2>Vergi Türleri ve Vergi Çeşitleri Nelerdir?</h2>
Vergiler bir çok şekilde elde edilebilir.

<strong>Gelir Üzerinden Alınan Vergiler:</strong> Bireylerin ve kurumların elde ettikleri gelirlerden alınır. Örneğin:
<ul>
 	<li>Gelir Vergisi</li>
 	<li>Kurumlar Vergisi</li>
</ul>
<strong>Harcamalar Üzerinden Alınan Vergiler:</strong> Mal ve hizmet tüketiminden alınır. Örneğin:
<ul>
 	<li>Katma Değer Vergisi (KDV)</li>
 	<li>Özel Tüketim Vergisi (ÖTV)</li>
</ul>
<strong>Servet Üzerinden Alınan Vergiler:</strong> Kişilerin veya kurumların sahip oldukları malvarlıklarından alınır. Örneğin:
<ul>
 	<li>Emlak Vergisi</li>
 	<li>Motorlu Taşıtlar Vergisi</li>
</ul>
<h3> Verginin Amaçları Nelerdir?</h3>
<ul>
 	<li>Kamu hizmetlerini finanse etmek (örneğin, eğitim, sağlık, altyapı projeleri).</li>
 	<li>Gelir dağılımını dengelemek.</li>
 	<li>Ekonomik büyüme ve istikrarı sağlamak.</li>
 	<li>Çevre koruma gibi sosyal hedeflere ulaşmak.</li>
</ul>
Vergi yoluyla hükümetler ekonomiye doğrudan müdahale eder ve servetin el değiştirmesine yol açabilir.
<h3>Vergi Hukuku Tanımı Nedir?</h3>
Vergi hukuku, devletin ve kamu tüzel kişiliklerinin vergi koyma, toplama ve denetleme yetkilerini düzenler. Ayrıca, bireylerin ve tüzel kişilerin vergi yükümlülüklerine karşı hak ve sorumluluklarını belirler. Devletin mali ihtiyaçlarını karşılaması için gelir elde etmesini sağlar. Bu süreçte uyulması gereken kuralları ve uyulmadığında uygulanacak yaptırımları içerir.

<strong>Vergi hukuku genel olarak iki ana bölüme ayrılır:</strong>
<ul>
 	<li><strong>Maddi Vergi Hukuku:</strong> Vergi türlerini, vergi oranlarını, verginin tarh, tahakkuk ve tahsil süreçlerini düzenler.</li>
 	<li><strong>Şekli Vergi Hukuku:</strong> Vergi usulüne ilişkin kuralları içerir ve mükelleflerin beyanname verme, kayıt tutma gibi yükümlülüklerini belirler.</li>
</ul>
<strong>Vergi hukukunun kaynakları şunlardır:</strong>
<ul>
 	<li><strong>Anayasa</strong>: Vergi koyma yetkisini belirler ve sınırlarını çizer.</li>
 	<li><strong>Kanunlar</strong>: Vergi kanunları (örneğin, Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu).</li>
 	<li><strong>Uluslararası anlaşmalar:</strong> Çifte vergilendirmeyi önleme anlaşmaları gibi.</li>
 	<li><strong>Yargı kararları:</strong> Vergi davalarında verilen mahkeme kararları.</li>
</ul>
Vergi hukukunda temel ilke, “kanunilik ilkesi”dir. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Ayrıca vergilerin adil, eşit ve ölçülü olması gereklidir.
<h2>Vergi Ceza Hukuku ve Vergi Ceza Türleri</h2>
Vergi ceza hukuku, vergi hukukunun bir alt dalıdır. Mükelleflerin vergi mevzuatına aykırı davranışlarını önlemek ve cezalandırmak için düzenlenmiştir. Bu hukuk dalı, cezai yaptırımların türlerini ve uygulanma usullerini kapsar.

Vergi ceza hukuku, vergi yükümlülükleri yerine getirmeyen veya vergi yasalarını ihlal eden kişilere uygulanacak cezaları düzenler. Amaç, vergi sisteminin doğru işlemesini sağlamak, haksız rekabeti önlemek ve kamu gelirlerini korumaktır.
<h3>Vergi Ceza Hukukunun Unsurları:</h3>
<strong>Vergi Suçları:</strong>

Vergi ceza hukukunda, mükellefin bilerek ya da bilmeyerek yasaya aykırı davranışları suç olarak nitelendirilir. Örnekler:
<ul>
 	<li>Vergi kaçakçılığı (örneğin, sahte belge düzenlemek),</li>
 	<li>Vergi ziyaı (verginin zamanında ya da eksik ödenmesi),</li>
 	<li>Muhasebe hileleri.</li>
</ul>
<strong>Vergi Kabahatleri:</strong>

Vergi suçlarının daha hafif dereceli ihlalleri kabahat olarak değerlendirilir. Örnek:
<ul>
 	<li>Beyanname verme yükümlülüğünün yerine getirilmemesi,</li>
 	<li>Defter ve belgelerin eksik tutulması.</li>
</ul>
<strong>Yaptırımlar:</strong>

Vergi ceza hukuku, suç ve kabahatlere karşı farklı yaptırımlar öngörür:
<ul>
 	<li>İdari Yaptırımlar: Para cezaları, usulsüzlük cezaları, özel usulsüzlük cezaları, gecikme zammı.</li>
 	<li>Cezai Yaptırımlar: Hapis cezası (örneğin, sahte fatura düzenlemek veya kullanmak gibi kaçakçılık suçlarında).</li>
</ul>
<h3> Vergi Ceza Hukukunun Temel İlkeleri:</h3>
<strong>Kanunilik İlkesi:</strong>

Suç ve cezalar yalnızca kanunla düzenlenir. Bir davranış, kanunda suç olarak tanımlanmıyorsa cezalandırılamaz.

<strong>Kusurluluk İlkesi:</strong>

Kişinin bilerek ya da isteyerek vergi suçunu işlemesi, ceza uygulanmasında önemli bir ölçüttür.

<strong>Orantılılık İlkesi:</strong>

Verilen cezanın, işlenen suça uygun olması gerekir.

<strong>Masumiyet Karinesi:</strong>

Suçu ispat edilene kadar herkes masum kabul edilir.
<h2>Vergi Ceza Hukuku Kapsamındaki Suç ve Kabahatler</h2>
<h3>Vergi Suçlarını Oluşturan Haller:</h3>
<strong>Vergi Kaçakçılığı Suçu: </strong>Sahte veya yanıltıcı belge düzenlemek veya kullanmak (hapis cezası gerektirir).

<strong>Hileli Vergi Suçu: </strong>Bilerek yanlış beyanname düzenlemek.

<strong>Vergi İade Suistimalleri: </strong>Haksız yere vergi iadesi talep etmek.
<h3>Vergi Kabahatlerini Oluşturan Haller:</h3>
<ul>
 	<li>Usulsüzlük Suçları</li>
 	<li>Defter ve belgeleri mevzuata uygun tutmamak.</li>
 	<li>Zamanında beyanname vermemek.</li>
 	<li>Vergi Ziyaı Kabahati:</li>
 	<li>Ödenmesi gereken verginin eksik veya hiç ödenmemesi.</li>
</ul>
<h3>Vergi Ceza Hukukunda Yargılama Süreci:</h3>
Vergi ve cezalara karşı mükellefler tarafından yada vergi avukatlarınca vergi mahkemelerinde vergi davaları açılabilir. Ancak vergi suçları yönünden örneğin VUK’na muhalefet suçlarında suç duyurusu üzerine asliye ceza mahkemelerinde kamu davası açılır.
<ul>
 	<li>İdari Yargı: Vergi ziyaı ve usulsüzlük cezalarına karşı vergi mahkemelerinde dava açılır.</li>
 	<li>Adli Yargı: Kaçakçılık suçu gibi ağır suçlar için ceza mahkemelerinde yargılama yapılır.</li>
</ul>
<h2>Vergi Ceza Hukukunun Amacı:</h2>
<ul>
 	<li>Vergi düzenine uyumu sağlamak,</li>
 	<li>Kamu gelirlerini korumak,</li>
 	<li>Vergi kayıp ve kaçağını önlemek,</li>
 	<li>Vergi hukukunda caydırıcılığı sağlamaktır.</li>
</ul>
<h2>Vergi incelemesi nedir neden yapılır?</h2>
Vergi incelemesi, mükelleflerin vergi kanunlarına uygun hareket edip etmediklerinin denetlenmesi amacıyla yapılan resmi bir denetim sürecidir. Bu inceleme, mükelleflerin vergi beyannamelerinin doğruluğunu kontrol etmek ve varsa vergiye ilişkin hata veya eksiklikleri tespit etmek için yapılır. Vergi incelemesi, 213 sayılı Vergi Usul Kanunu (VUK) kapsamında düzenlenmiştir.

213 sayılı Vergi Usul Kanununun 134. Maddesinde “Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.” Hükmü yer almaktadır.
<h3>Vergi İncelemesinin Amaçları:</h3>
<ol>
 	<li>Vergi kayıp ve kaçağını önlemek: Vergi ödemekten kaçınma ya da eksik ödeme gibi durumların tespit edilmesi.</li>
 	<li>Vergi matrahını doğrulamak: Beyan edilen gelir, gider ve kazançların gerçek durumu yansıtıp yansıtmadığını kontrol etmek.</li>
 	<li>Kanunlara uygunluk sağlamak: Mükelleflerin vergi mevzuatına uygun hareket etmesini sağlamak.</li>
</ol>
<h3>Vergi İncelemesini Kimler Yapar?</h3>
Vergi incelemesi, vergi müfettişleri, vergi müfettiş yardımcıları, vergi denetmenleri ve diğer yetkili denetim elemanları tarafından yapılır. Bu kişilerin yetkileri Vergi Usul Kanunu’nda belirlenmiştir.
<h3>Vergi İncelemesinin Kapsamı:</h3>
Vergi incelemesi, mükellefin tüm vergilendirme dönemlerini kapsayabileceği gibi yalnızca belirli bir döneme veya vergi türüne yönelik de olabilir. Örneğin:
<ul>
 	<li>Gelir veya kurumlar vergisi incelemesi</li>
 	<li>Katma değer vergisi incelemesi</li>
 	<li>Özel tüketim vergisi incelemesi</li>
</ul>
<h3>Vergi İncelemesi Süreci:</h3>
<ol>
 	<li>İnceleme Başlangıcı: Vergi müfettişi, mükellefe incelemeye başlandığını resmi bir yazıyla bildirir (örneğin, inceleme tutanağı düzenlenir).</li>
 	<li>Belgelerin Talep Edilmesi: Defter, belge ve kayıtlar incelenmek üzere mükelleften talep edilir.</li>
 	<li>İnceleme Süreci: İnceleme, mükellefin işyerinde ya da vergi dairesinde yapılabilir.</li>
 	<li>İnceleme Raporu Hazırlanması: İnceleme sonucunda bir rapor hazırlanır ve mükellefe bildirilir.</li>
 	<li>Eğer hata veya eksiklik tespit edilirse, vergi ve ceza tarhiyatı yapılabilir.</li>
</ol>
<h3>Vergi İncelemesine İlişkin Haklar:</h3>
<ul>
 	<li>Bilgi ve belge verme yükümlülüğü: Mükellef, inceleme sürecinde talep edilen bilgi ve belgeleri sağlamak zorundadır.</li>
 	<li>Kanuni temsilci bulundurma hakkı: İnceleme sırasında mali müşavir veya avukat bulundurabilir.</li>
 	<li>Savunma hakkı: İnceleme sonucunda hazırlanan rapora itiraz etme veya uzlaşma talebinde bulunma hakkı vardır.</li>
</ul>
Vergi incelemesi teknik bir konu olduğu için vergi inceleme sürecinde özellikle vergi inceleme tutanağının hazırlanması esnasında mükellef haklarının yeterince korunması için uzman bir vergi danışmanı, mali müşavir ve vergi avukatından destek alınması gerekmektedir. Vergi incelemesi sonucunda uzlaşma yoluna gidilebileceği gibi vergi davası açma yolu da tercih edilebilir.

Vergi incelemesi sırasında bir vergi avukatı, mükellefin haklarını korumak, inceleme sürecini yönetmek ve olası uyuşmazlıklarda etkin bir hukuki savunma sağlamak amacıyla önemli görevler üstlenir.

Vergi avukatının bu süreçteki rolü, mükellefin yasal mevzuata uygun hareket etmesini sağlamak ve inceleme sonucunda oluşabilecek riskleri en aza indirmektir.
<h2>Vergi İncelemesinde Vergi Danışmanı ve Vergi Avukatının Görev ve Sorumlulukları Nelerdir?</h2>
<h3>İnceleme Sürecine Hazırlık:</h3>
<ul>
 	<li>Mükellefin muhasebe kayıtlarını, belgelerini ve beyanlarını önceden inceleyerek incelemeye hazır hale getirir.</li>
 	<li>Potansiyel riskleri ve eksiklikleri tespit ederek mükellefi bilgilendirir.</li>
</ul>
<h3> Hakların Korunması:</h3>
<ul>
 	<li>Vergi müfettişlerinin yetkilerinin sınırlarını takip eder ve mükellefin haklarını korur.</li>
 	<li>Usulsüz taleplere veya mevzuata aykırı işlemlere itiraz eder.</li>
 	<li>Mükellefin ifade ve bilgi verme süreçlerinde danışmanlık yapar ve temsil sağlar.</li>
</ul>
<h3>İnceleme Sürecinin Takibi:</h3>
<ul>
 	<li>İnceleme sırasında talep edilen belgelerin doğru ve eksiksiz sunulmasını sağlar.</li>
 	<li>İnceleme tutanaklarını kontrol eder ve hukuka aykırı durumlarda müdahalede bulunur.</li>
 	<li>nceleme sürecinin adil, şeffaf ve mevzuata uygun şekilde ilerlemesini denetler.</li>
</ul>
<h3>Uzlaşma ve İtiraz Süreçleri:</h3>
<ul>
 	<li>İnceleme sonucunda ortaya çıkan raporlara ve cezalı tarhiyatlara karşı mükellefi temsil eder.</li>
 	<li>Uzlaşma komisyonlarında mükellef adına müzakere yürütür.</li>
 	<li>Tarhiyat sonrası uzlaşma, dava açma veya ihtirazi kayıt gibi yolların hangisinin tercih edileceğine yönelik strateji belirler.</li>
</ul>
<h3>Dava Süreci ve Hukuki Savunma:</h3>
<ul>
 	<li>İnceleme sonucunda tahakkuk eden vergi ve cezalara karşı vergi mahkemesinde dava açar.</li>
 	<li>Dava dilekçelerini hazırlar, yargılama sürecinde mükellefi temsil eder ve hukuki savunma yapar.</li>
 	<li>Üst mahkemelerde (bölge idare mahkemesi veya Danıştay) temyiz süreçlerini yürütür.</li>
</ul>
<h3>Mevzuata Uygunluk Danışmanlığı:</h3>
İnceleme sürecinden sonra, mükellefin gelecekte aynı hataları yapmaması için vergi mevzuatına uygunluk konusunda rehberlik eder.
<h3>Vergi Avukatının Önemi:</h3>
<ul>
 	<li>Vergi incelemeleri genellikle teknik ve karmaşık süreçlerdir. Vergi avukatı, hukuki bilgi ve tecrübeleriyle mükellefi mevzuatın çerçevesinde korur.</li>
 	<li>Özellikle tarhiyat öncesi uzlaşma ve itiraz sürecinde mükellefin daha az mali yükümlülükle süreci tamamlamasını sağlar.</li>
 	<li>Hukuka aykırı işlemlerin tespiti durumunda, gerekli itirazları yaparak mükellefin mağduriyetini engeller.</li>
</ul>
Vergi avukatının profesyonel desteği, mükellefin hem mali hem de hukuki güvenliğini sağlar. Vergi avukatının dava süreçlerine hakimiyeti, vergi inceleme raporlarının iyi irdelenip bunlara karşı ileri sürülecek hususlara dikkat çekmesi, emsal vergi mahkemesi ve Danıştay kararlarının dava dilekçesine eklenmesi vergi davasının kazanılması adına önem taşır.
<h2><strong>Vergi Borcu Nasıl Ortaya Çıkar?</strong></h2>
Vergi borcu, mükellefin devletin belirlediği yasal düzenlemelere göre ödemesi gereken vergiyi süresinde ve tam olarak ödememesi durumunda oluşur. Vergi borcu, verginin tarh, tebliğ ve tahakkuk aşamalarının ardından, mükellef tarafından ödenmemesi veya eksik ödenmesiyle ortaya çıkar.
<h3>Vergi Borcunun Oluşma Süreci:</h3>
<strong>Verginin Tarihi (Hesaplanması):</strong>

Vergi borcunun hesaplanması aşamasıdır. Vergi matrahı üzerinden, kanunlarla belirlenen oranlar uygulanarak ödenecek vergi tutarı belirlenir.

Örnek: Gelir Vergisi, beyannamenin incelenmesiyle hesaplanır.

<strong>Verginin Tebliği:</strong>

Vergi idaresi tarafından tarh edilen verginin mükellefe bildirilmesi sürecidir. Bu aşamada, mükellef ne kadar vergi ödemesi gerektiğini öğrenir.

Tebliğ, posta yoluyla veya elektronik ortamda yapılabilir.

<strong>Verginin Tahakkuku (Kesinleşmesi):</strong>

Tebliğ edilen verginin yasal olarak ödenmesi gereken bir borç haline gelmesidir. Vergi, belirlenen süre içinde ödenmelidir.

<strong>Verginin Tahsili (Ödenmesi):</strong>

Tahakkuk eden verginin mükellef tarafından ödenmesi gerekir. Eğer mükellef ödemezse, vergi borcu doğar.
<h3>Vergi Borcunun Oluşmasının Nedenleri:</h3>
<strong>Beyan Üzerinden Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Mükellefin beyannamede belirttiği ancak ödemediği vergiler.</li>
 	<li><strong>Örneğin: Gelir vergisi, kurumlar vergisi.</strong></li>
</ul>
<strong>Vergi İdaresince Tespit Edilen Borçlar:</strong>
<ul>
 	<li>Vergi incelemeleri sonucunda tespit edilen eksik veya hatalı ödemeler.</li>
 	<li>Örneğin: KDV beyannamesindeki eksik ödeme.</li>
</ul>
<strong>Vergi Cezaları:</strong>
<ul>
 	<li>Vergi ziyaı, usulsüzlük veya özel usulsüzlük cezaları gibi durumlar.</li>
 	<li>Örneğin: Beyanname vermeme cezası.</li>
</ul>
<strong>Kanuni Sürelerde Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Vergi ödeme sürelerinin geçirilmesi sonucu.</li>
 	<li>Örneğin: Motorlu Taşıtlar Vergisinin zamanında ödenmemesi.</li>
</ul>
<strong>Faiz ve Gecikme Zammı:</strong>

Ödenmeyen vergiler için her ay gecikme zammı uygulanır. Bu da vergi borcunu artırır.

<strong> Vergi Borcunun Sonuçları:</strong>
<ul>
 	<li>İcra ve Haciz İşlemleri: Vergi dairesi, ödenmeyen borçlar için icra işlemi başlatabilir.</li>
 	<li>Mal Varlığına Tedbir: Borç ödenmezse, mükellefin mal varlığına haciz veya ihtiyati tedbir konulabilir.</li>
 	<li>Vergi Cezaları: Borcun ödenmemesi, ek cezalarla sonuçlanabilir.</li>
 	<li>Kamu Hizmetlerinden Yararlanma Kısıtlaması: Örneğin, vergi borcu olanlar bazı kamu ihalelerine katılamaz.</li>
</ul>
<h2>Vergi borcunun zamanaşımına uğraması nasıl olur?</h2>
6183 sayılı kanunun 102. Maddesine göre¸ Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.

Vergi borcunun zamanaşımına uğraması halinde vergi dairesi artık bu alacağı hukuken takip ve tahsil edemez. Zamanaşımına uğrayan bir vergi borcu varsa mükellef yada vergi avukatınca vergi mahkemesi nezdinde vergi davasına konu olabilir.

Bu durum genellikle zamanaşımına uğrayan borçlar için banka hesaplarına uygulanan e haciz işlemlerinin vergi mahkemesinde vergi davasına konu edilmesi şeklinde olmaktadır.
<h2><strong>Vergi Borcu Ödenmeze Ne Olur?</strong></h2>
Vergi borcunun ödenmemesi durumunda vergi dairesi kamu alacağının takip ve tahsili amacıyla ödeme emri düzenleyerek mükellefe tebliğ eder. Ödeme emri, mükellefin vergi borcunu süresinde ödememesi durumunda, vergi dairesi tarafından düzenlenen ve mükellefe gönderilen resmi bir belgedir. Ödeme emri, 213 sayılı Vergi Usul Kanunu’nun 55. ve devamı maddelerinde düzenlenmiştir. Bu belge, mükellefi borcun ödenmesi için son kez uyarmayı ve yasal süreçleri başlatmayı amaçlar.
<h3>Ödeme Emrinin Düzenlenme Aşamaları:</h3>
<strong>Verginin Tahakkuku ve Ödeme Süresi:</strong>
<ul>
 	<li>Vergi borcu, tahakkuk ettiğinde mükellefe tebliğ edilir.</li>
 	<li>Vergi, kanunda belirtilen ödeme süresi içinde ödenmelidir (örneğin, Gelir Vergisi için genelde bir aylık süre).</li>
</ul>
<strong>Ödeme Süresinin Dolması:</strong>

Mükellef, verginin ödenmesi gereken süre içinde ödeme yapmazsa veya eksik ödeme yaparsa borç, vadesi geçmiş vergi borcu haline gelir.

<strong>Yasal Takip Süreci:</strong>

Borç ödenmediğinde, vergi dairesi ödeme emri düzenler. Ödeme emri, borcun türü, miktarı ve ödeme yapılması gereken süre gibi
<h3>Ödeme Emrine Karşı Vergi Davası Açılabilir Mi?</h3>
Ödeme emrine karşı mükellefler 15 gün içinde bizzat ya da vekalet verecekleri bir vergi avukatı vasıtasıyla yetkili vergi mahkemeleri nezdinde vergi davası açabilirler. Ödeme emrine karşı açılacak davalarda yürütmenin durdurulması isteminde bulunulması çok önemlidir.

Ödeme emri, mükellefin vadesi geçmiş borcuna ilişkin olarak düzenlenmiş bir takip belgesidir ve bu belgeye karşı itiraz hakkı bulunmaktadır. Ödeme emrine itiraz, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesi uyarınca yapılır ve bu itiraz, idari yargıda dava açılması yoluyla gerçekleştirilir.
<h3>Ödeme Emrine Karşı Dava Açma Şartları:</h3>
<strong>Dava Süresi:</strong>
<ul>
 	<li>Ödeme emri mükellefe tebliğ edildikten sonra, 15 gün içinde ilgili vergi mahkemesinde dava açılması gerekir.</li>
 	<li>Bu süre hak düşürücüdür; süre geçirildiğinde dava açma hakkı kaybedilir.</li>
</ul>
<strong>Davanın Gerekçeleri:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılabilmesi için şu nedenlerden biri ileri sürülebilir:</li>
 	<li>Borcun bulunmadığı,</li>
 	<li>Borcun kısmen ödendiği,</li>
 	<li>Borcun zamanaşımına uğradığı,</li>
 	<li>Ödeme emrinin usule aykırı olduğu (örneğin, hatalı düzenlenmesi veya usulsüz tebliğ).</li>
</ul>
<strong>Yetkili Mahkeme:</strong>

Vergi davası, ödeme emrini düzenleyen kamu idaresinin bağlı olduğu yerin vergi mahkemesinde açılır.
<h3>Ödeme Emrine Karşı Dava Açmanın Sonuçları:</h3>
<strong>Tahsilatın Durdurulması:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılması, haciz gibi takip işlemlerini kendiliğinden durdurmaz.</li>
 	<li>Mükellef, davayla birlikte yürütmenin durdurulması talebinde bulunarak tahsilat işlemlerinin askıya alınmasını isteyebilir.</li>
</ul>
<strong>Mahkeme İncelemesi:</strong>
<ul>
 	<li>Mahkeme, ödeme emrinin dayandığı borcun hukuka uygunluğunu inceler.</li>
 	<li>Eğer ödeme emri hukuka aykırı bulunursa, iptal edilir ve takip işlemleri sona erer.</li>
</ul>
<strong> Ödeme Emrine Dava Açamayan Durumlar:</strong>

Aşağıdaki nedenlerle ödeme emrine karşı dava açılamaz:

<strong>Esas Borçla İlgili İtirazlar:</strong>

Ödeme emrine karşı dava açarken, esas vergi borcuna ilişkin itirazlar ileri sürülemez. Esas borçla ilgili itirazlar, tahakkuk aşamasında yapılmalıdır.

Ödeme emri, tahsil aşamasına ilişkin bir belgedir.

<strong>Süre Aşımı:</strong>

15 günlük dava açma süresi geçirildiyse, ödeme emrine karşı dava açılamaz. Açılsa dahi vergi mahkemesince süre ret kararı verilir.

Ödeme Emrine Karşı Dava Sürecinde Mükellefin Hakları:
<ul>
 	<li>Savunma Hakkı: Mükellef, ödeme emrine karşı tüm yasal ve fiili itirazlarını sunabilir.</li>
 	<li>Hukuki Temsil: Mükellef, dava sürecinde bir vergi avukatı aracılığıyla temsil edilebilir.</li>
 	<li>Uzlaşma veya Borç Yapılandırması: Dava devam ederken, mükellef borcu yapılandırarak veya uzlaşma yoluyla ödeyebilir.</li>
</ul>
<strong> </strong>
<h2><strong>Ödeme Emrine Rağmen Vergi Borcu Ödenmezse Kamu Haczi tatbik Edilir Mi?</strong></h2>
Vergi borcu ödeme emrine rağmen ödenmezse vergi dairesince e haciz uygulanaır. Mükellefler yada vergi avukatları kamu haczine karşı dava açılabilir, ancak bu dava yalnızca belirli koşullar ve gerekçelerle mümkündür. Kamu haczi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında uygulanan bir tahsilat yöntemidir. Haciz işlemi hukuka aykırıysa veya haksız yere yapılmışsa, borçlu mükellef idari yargıda yani vergi yargısında dava açarak itiraz edebilir.
<h3>Kamu Haczine Karşı Dava Açılabilecek Durumlar:</h3>
Kamu haczi işlemi sırasında aşağıdaki nedenlerle dava açılabilir:

<strong>Hukuka Aykırılık İddiaları:</strong>
<ul>
 	<li>Haciz işlemi usule uygun yapılmamışsa,</li>
 	<li>Haciz edilen mal veya haklar, borçlunun mal varlığına ait değilse,</li>
 	<li>Haciz sırasında mükellefin haklarının ihlal edildiği iddia ediliyorsa.</li>
</ul>
<strong>Borçla İlgili İtirazlar:</strong>
<ul>
 	<li>Hacze konu borcun zamanaşımına uğradığı,</li>
 	<li>Borcun daha önce ödendiği veya borcun bulunmadığı,</li>
 	<li>Haciz işleminin dayandığı borcun hukuka aykırı olduğu.</li>
</ul>
<strong>Mal Varlığı Üzerindeki Orantısız Haciz:</strong>

Haciz edilen malların değeri, borç miktarını fazlasıyla aşıyorsa (6183 sayılı Kanun’a göre haciz işlemleri orantılı olmalıdır).

<strong>Üçüncü Kişilerin Hakları:</strong>

Haczedilen mal veya haklar üçüncü bir kişiye aitse (örneğin, mükellefin eşine veya iş ortaklarına ait bir taşınmaz haczedildiyse), bu kişiler de dava açabilir.

<strong> Kamu Haczine Karşı Dava Açma Süresi:</strong>

<strong>Haciz İşlemine Karşı Dava:</strong>

Haciz işleminin öğrenildiği tarihten itibaren 7 gün içinde dava açılmalıdır.

Bu süre hak düşürücüdür ve süresi içinde dava açılmazsa itiraz hakkı kaybedilir.

<strong>Yetkili Mahkeme:</strong>

Haciz işlemlerine karşı davalar, haczi uygulayan idarenin bulunduğu yerdeki vergi mahkemesine açılır.

<strong>Kamu Haczine Karşı Dava Açmanın Sonuçları:</strong>

<strong>Haciz İşleminin İncelenmesi:</strong>

Mahkeme, haciz işleminin hukuka uygun olup olmadığını inceler.

Eğer haciz hukuka aykırı bulunursa, mahkeme haczin kaldırılmasına karar verir.

<strong>Yürütmenin Durdurulması Talebi:</strong>

Dava süresince haciz işlemlerinin devam etmemesi için, dava dilekçesinde yürütmenin durdurulması talep edilebilir.

Mahkeme bu talebi kabul ederse, haciz işlemleri geçici olarak durdurulur.

<strong>Haczin İptali:</strong>

Mahkeme, haksız ve hukuka aykırı bulduğu haciz işlemlerini iptal edebilir.

<strong>Kamu Haczine Karşı İtiraz Edilemeyen Durumlar:</strong>

Esas borçla ilgili itirazlar (örneğin, verginin yanlış hesaplandığı iddiası), tahakkuk aşamasında yapılmalıdır. Haciz işlemi esas borç kesinleştikten sonra yapılır.

Özetle; kamu haczine karşı, hukuka aykırılık iddiası veya haksız bir işlem söz konusu olduğunda dava açılabilir. Bunun için hem yasal süreler hem de uygun gerekçeler önemlidir. İtiraz süreçleri karmaşık olduğundan, bir vergi avukatından destek almak faydalı olabilir.

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    <h1><strong>Vergi Davaları ve Vergi İncelemeleri</strong></h1>
Vergi, devletin ve diğer kamu kuruluşlarının hizmetlerini finanse etmek için bireylerden ve kurumlardan zorunlu olarak topladığı paradır. Vergi, bireylerin ve kurumların gelirlerinden, servetlerinden veya harcamalarından alınır ve kamu gelirlerinin en önemli kaynağını oluşturur.

Vergi hukuku genel itibarıyla vergi ve mükellefler arasındaki hukuki süreçle ilgilenir. Türk Vergi sistemi beyan esasına dayanmaktadır. Veri mükellefleri kendiliğinden beyan ettikleri vergiler üzerine yapılan tahakkuklara karşı vergi davası açamazlar.

Vergi idaresi, vergi kaybı veya kaçağı olduğuna dair bulgular bulursa, vergi incelemesi yapar. Bu inceleme sonucunda, ikmalen veya resen vergi tarhiyatı yapılabilir. Tarh edilen vergi ve cezalara karşı vergi mükelleflerinin kendileri ya da vekalet verecekleri vergi avukatları tarafından vergi davası açmaları mümkündür.

Zamanında ödenmeyen vergi borçları vergi dairesince ödeme emriyle takip ve tahsil edilir. Vergi borcu yine ödenmezse vergi dairesi kamu haczi yöntemi olan e haciz yoluyla mükelleflerin banka hesaplarına veya taşınmazlarına e haciz tatbik edebilir.

Vergi dairesince tesis edilen vergilendirme işlemleri olan tarhıyat, ödeme emri ve e haciz işlemlerine karşı yetkili vergi mahkemelerinde vergi davası açılabilir. Vergi davalarının alanında uzman vergi avukatıyla takip edilmesi mükelleflerin hak kaybına uğramamaları için önem taşır.
<h2>Verginin Yasal Dayanağı</h2>
Türk Vergi Hukukunda verginin temel yasal dayanağını Anayasa oluşturmaktadır. Anayasanın 73 maddesinde “Herkes, kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür. Vergi yükünün adaletli ve dengeli dağılımı, maliye politikasının sosyal amacıdır.

Vergi incelemeleri vergi mükelleflerinin beyanlarını kontrol etmek için yapılan önemli bir denetimdir. Bu süreç, beyanların doğruluğunu ve vergi kanunlarına uygunluğunu sağlamayı amaçlar.

Vergi, resim, harç ve benzeri mali yükümlülükler kanunla konulur, değiştirilir veya kaldırılır.” Hükmü yer almaktadır. Bu hüküm tüm vergi kanunlarının temelini oluşturmaktadır. Bu hükmün en önemli sonucu yasal dayanağı olmadan vergi alınamayacağı ilkesidir.

Vergi uyuşmazlıklarını çözmek amacıyla yargıya taşınan vergi davaları, vergi mükellefleri için önemli bir süreçtir. Genellikle vergi tarhının hatalı olduğu iddiasıyla veya re sen yapılan tarhiyatların hukuka uygun olup olmadığının değerlendirilmesi amacıyla açılmaktadır.

Dava konusu olan hususlar arasında, mükellefin vergi beyannamesinde yer alan bilgilerle tarh edilen vergiler arasındaki uyuşmazlıklar ön plandadır. Vergi mükellefleri, vergi idaresinin kararlarına karşı yasal haklarını kullanarak, kendileri için en uygun çözüme ulaşmayı hedeflerler.
<h2>Verginin Temel Özellikleri Nelerdir?</h2>
<ol>
 	<li><strong>Zorunluluk: </strong>Vergi, kanunlarla belirlenen bir yükümlülüktür ve bireyler bu yükümlülükten kaçınamaz. Yani vergi isteğe bağlı değildir. Bu arada vergiden kaçınmak mümkündür. Ama vergi kaçırmak ceza hukuku anlamında suçtur.</li>
 	<li><strong>Karşılıksızlık: </strong>Vergi ödendiğinde, devlet tarafından doğrudan belirli bir mal veya hizmet sağlanmaz. Ancak toplumsal refah ve kamu hizmetleri bu gelirle finanse edilir.</li>
 	<li><strong>Kanunilik: </strong>Verginin türü, oranı ve uygulama şekli kanunlarla düzenlenir (Anayasa’nın 73. maddesi gereği).</li>
 	<li><strong>Genellik:</strong> Vergi tüm bireyleri kapsar; ancak gelire, harcamaya ve servete göre farklı oranlarla uygulanabilir.</li>
</ol>
<h2>Vergi Türleri ve Vergi Çeşitleri Nelerdir?</h2>
Vergiler bir çok şekilde elde edilebilir.

<strong>Gelir Üzerinden Alınan Vergiler:</strong> Bireylerin ve kurumların elde ettikleri gelirlerden alınır. Örneğin:
<ul>
 	<li>Gelir Vergisi</li>
 	<li>Kurumlar Vergisi</li>
</ul>
<strong>Harcamalar Üzerinden Alınan Vergiler:</strong> Mal ve hizmet tüketiminden alınır. Örneğin:
<ul>
 	<li>Katma Değer Vergisi (KDV)</li>
 	<li>Özel Tüketim Vergisi (ÖTV)</li>
</ul>
<strong>Servet Üzerinden Alınan Vergiler:</strong> Kişilerin veya kurumların sahip oldukları malvarlıklarından alınır. Örneğin:
<ul>
 	<li>Emlak Vergisi</li>
 	<li>Motorlu Taşıtlar Vergisi</li>
</ul>
<h3> Verginin Amaçları Nelerdir?</h3>
<ul>
 	<li>Kamu hizmetlerini finanse etmek (örneğin, eğitim, sağlık, altyapı projeleri).</li>
 	<li>Gelir dağılımını dengelemek.</li>
 	<li>Ekonomik büyüme ve istikrarı sağlamak.</li>
 	<li>Çevre koruma gibi sosyal hedeflere ulaşmak.</li>
</ul>
Vergi yoluyla hükümetler ekonomiye doğrudan müdahale eder ve servetin el değiştirmesine yol açabilir.
<h3>Vergi Hukuku Tanımı Nedir?</h3>
Vergi hukuku, devletin ve kamu tüzel kişiliklerinin vergi koyma, toplama ve denetleme yetkilerini düzenler. Ayrıca, bireylerin ve tüzel kişilerin vergi yükümlülüklerine karşı hak ve sorumluluklarını belirler. Devletin mali ihtiyaçlarını karşılaması için gelir elde etmesini sağlar. Bu süreçte uyulması gereken kuralları ve uyulmadığında uygulanacak yaptırımları içerir.

<strong>Vergi hukuku genel olarak iki ana bölüme ayrılır:</strong>
<ul>
 	<li><strong>Maddi Vergi Hukuku:</strong> Vergi türlerini, vergi oranlarını, verginin tarh, tahakkuk ve tahsil süreçlerini düzenler.</li>
 	<li><strong>Şekli Vergi Hukuku:</strong> Vergi usulüne ilişkin kuralları içerir ve mükelleflerin beyanname verme, kayıt tutma gibi yükümlülüklerini belirler.</li>
</ul>
<strong>Vergi hukukunun kaynakları şunlardır:</strong>
<ul>
 	<li><strong>Anayasa</strong>: Vergi koyma yetkisini belirler ve sınırlarını çizer.</li>
 	<li><strong>Kanunlar</strong>: Vergi kanunları (örneğin, Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu).</li>
 	<li><strong>Uluslararası anlaşmalar:</strong> Çifte vergilendirmeyi önleme anlaşmaları gibi.</li>
 	<li><strong>Yargı kararları:</strong> Vergi davalarında verilen mahkeme kararları.</li>
</ul>
Vergi hukukunda temel ilke, “kanunilik ilkesi”dir. Bu ilkeye göre, vergiler ancak kanunla konulabilir, değiştirilebilir veya kaldırılabilir. Ayrıca vergilerin adil, eşit ve ölçülü olması gereklidir.
<h2>Vergi Ceza Hukuku ve Vergi Ceza Türleri</h2>
Vergi ceza hukuku, vergi hukukunun bir alt dalıdır. Mükelleflerin vergi mevzuatına aykırı davranışlarını önlemek ve cezalandırmak için düzenlenmiştir. Bu hukuk dalı, cezai yaptırımların türlerini ve uygulanma usullerini kapsar.

Vergi ceza hukuku, vergi yükümlülükleri yerine getirmeyen veya vergi yasalarını ihlal eden kişilere uygulanacak cezaları düzenler. Amaç, vergi sisteminin doğru işlemesini sağlamak, haksız rekabeti önlemek ve kamu gelirlerini korumaktır.
<h3>Vergi Ceza Hukukunun Unsurları:</h3>
<strong>Vergi Suçları:</strong>

Vergi ceza hukukunda, mükellefin bilerek ya da bilmeyerek yasaya aykırı davranışları suç olarak nitelendirilir. Örnekler:
<ul>
 	<li>Vergi kaçakçılığı (örneğin, sahte belge düzenlemek),</li>
 	<li>Vergi ziyaı (verginin zamanında ya da eksik ödenmesi),</li>
 	<li>Muhasebe hileleri.</li>
</ul>
<strong>Vergi Kabahatleri:</strong>

Vergi suçlarının daha hafif dereceli ihlalleri kabahat olarak değerlendirilir. Örnek:
<ul>
 	<li>Beyanname verme yükümlülüğünün yerine getirilmemesi,</li>
 	<li>Defter ve belgelerin eksik tutulması.</li>
</ul>
<strong>Yaptırımlar:</strong>

Vergi ceza hukuku, suç ve kabahatlere karşı farklı yaptırımlar öngörür:
<ul>
 	<li>İdari Yaptırımlar: Para cezaları, usulsüzlük cezaları, özel usulsüzlük cezaları, gecikme zammı.</li>
 	<li>Cezai Yaptırımlar: Hapis cezası (örneğin, sahte fatura düzenlemek veya kullanmak gibi kaçakçılık suçlarında).</li>
</ul>
<h3> Vergi Ceza Hukukunun Temel İlkeleri:</h3>
<strong>Kanunilik İlkesi:</strong>

Suç ve cezalar yalnızca kanunla düzenlenir. Bir davranış, kanunda suç olarak tanımlanmıyorsa cezalandırılamaz.

<strong>Kusurluluk İlkesi:</strong>

Kişinin bilerek ya da isteyerek vergi suçunu işlemesi, ceza uygulanmasında önemli bir ölçüttür.

<strong>Orantılılık İlkesi:</strong>

Verilen cezanın, işlenen suça uygun olması gerekir.

<strong>Masumiyet Karinesi:</strong>

Suçu ispat edilene kadar herkes masum kabul edilir.
<h2>Vergi Ceza Hukuku Kapsamındaki Suç ve Kabahatler</h2>
<h3>Vergi Suçlarını Oluşturan Haller:</h3>
<strong>Vergi Kaçakçılığı Suçu: </strong>Sahte veya yanıltıcı belge düzenlemek veya kullanmak (hapis cezası gerektirir).

<strong>Hileli Vergi Suçu: </strong>Bilerek yanlış beyanname düzenlemek.

<strong>Vergi İade Suistimalleri: </strong>Haksız yere vergi iadesi talep etmek.
<h3>Vergi Kabahatlerini Oluşturan Haller:</h3>
<ul>
 	<li>Usulsüzlük Suçları</li>
 	<li>Defter ve belgeleri mevzuata uygun tutmamak.</li>
 	<li>Zamanında beyanname vermemek.</li>
 	<li>Vergi Ziyaı Kabahati:</li>
 	<li>Ödenmesi gereken verginin eksik veya hiç ödenmemesi.</li>
</ul>
<h3>Vergi Ceza Hukukunda Yargılama Süreci:</h3>
Vergi ve cezalara karşı mükellefler tarafından yada vergi avukatlarınca vergi mahkemelerinde vergi davaları açılabilir. Ancak vergi suçları yönünden örneğin VUK’na muhalefet suçlarında suç duyurusu üzerine asliye ceza mahkemelerinde kamu davası açılır.
<ul>
 	<li>İdari Yargı: Vergi ziyaı ve usulsüzlük cezalarına karşı vergi mahkemelerinde dava açılır.</li>
 	<li>Adli Yargı: Kaçakçılık suçu gibi ağır suçlar için ceza mahkemelerinde yargılama yapılır.</li>
</ul>
<h2>Vergi Ceza Hukukunun Amacı:</h2>
<ul>
 	<li>Vergi düzenine uyumu sağlamak,</li>
 	<li>Kamu gelirlerini korumak,</li>
 	<li>Vergi kayıp ve kaçağını önlemek,</li>
 	<li>Vergi hukukunda caydırıcılığı sağlamaktır.</li>
</ul>
<h2>Vergi incelemesi nedir neden yapılır?</h2>
Vergi incelemesi, mükelleflerin vergi kanunlarına uygun hareket edip etmediklerinin denetlenmesi amacıyla yapılan resmi bir denetim sürecidir. Bu inceleme, mükelleflerin vergi beyannamelerinin doğruluğunu kontrol etmek ve varsa vergiye ilişkin hata veya eksiklikleri tespit etmek için yapılır. Vergi incelemesi, 213 sayılı Vergi Usul Kanunu (VUK) kapsamında düzenlenmiştir.

213 sayılı Vergi Usul Kanununun 134. Maddesinde “Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır.” Hükmü yer almaktadır.
<h3>Vergi İncelemesinin Amaçları:</h3>
<ol>
 	<li>Vergi kayıp ve kaçağını önlemek: Vergi ödemekten kaçınma ya da eksik ödeme gibi durumların tespit edilmesi.</li>
 	<li>Vergi matrahını doğrulamak: Beyan edilen gelir, gider ve kazançların gerçek durumu yansıtıp yansıtmadığını kontrol etmek.</li>
 	<li>Kanunlara uygunluk sağlamak: Mükelleflerin vergi mevzuatına uygun hareket etmesini sağlamak.</li>
</ol>
<h3>Vergi İncelemesini Kimler Yapar?</h3>
Vergi incelemesi, vergi müfettişleri, vergi müfettiş yardımcıları, vergi denetmenleri ve diğer yetkili denetim elemanları tarafından yapılır. Bu kişilerin yetkileri Vergi Usul Kanunu’nda belirlenmiştir.
<h3>Vergi İncelemesinin Kapsamı:</h3>
Vergi incelemesi, mükellefin tüm vergilendirme dönemlerini kapsayabileceği gibi yalnızca belirli bir döneme veya vergi türüne yönelik de olabilir. Örneğin:
<ul>
 	<li>Gelir veya kurumlar vergisi incelemesi</li>
 	<li>Katma değer vergisi incelemesi</li>
 	<li>Özel tüketim vergisi incelemesi</li>
</ul>
<h3>Vergi İncelemesi Süreci:</h3>
<ol>
 	<li>İnceleme Başlangıcı: Vergi müfettişi, mükellefe incelemeye başlandığını resmi bir yazıyla bildirir (örneğin, inceleme tutanağı düzenlenir).</li>
 	<li>Belgelerin Talep Edilmesi: Defter, belge ve kayıtlar incelenmek üzere mükelleften talep edilir.</li>
 	<li>İnceleme Süreci: İnceleme, mükellefin işyerinde ya da vergi dairesinde yapılabilir.</li>
 	<li>İnceleme Raporu Hazırlanması: İnceleme sonucunda bir rapor hazırlanır ve mükellefe bildirilir.</li>
 	<li>Eğer hata veya eksiklik tespit edilirse, vergi ve ceza tarhiyatı yapılabilir.</li>
</ol>
<h3>Vergi İncelemesine İlişkin Haklar:</h3>
<ul>
 	<li>Bilgi ve belge verme yükümlülüğü: Mükellef, inceleme sürecinde talep edilen bilgi ve belgeleri sağlamak zorundadır.</li>
 	<li>Kanuni temsilci bulundurma hakkı: İnceleme sırasında mali müşavir veya avukat bulundurabilir.</li>
 	<li>Savunma hakkı: İnceleme sonucunda hazırlanan rapora itiraz etme veya uzlaşma talebinde bulunma hakkı vardır.</li>
</ul>
Vergi incelemesi teknik bir konu olduğu için vergi inceleme sürecinde özellikle vergi inceleme tutanağının hazırlanması esnasında mükellef haklarının yeterince korunması için uzman bir vergi danışmanı, mali müşavir ve vergi avukatından destek alınması gerekmektedir. Vergi incelemesi sonucunda uzlaşma yoluna gidilebileceği gibi vergi davası açma yolu da tercih edilebilir.

Vergi incelemesi sırasında bir vergi avukatı, mükellefin haklarını korumak, inceleme sürecini yönetmek ve olası uyuşmazlıklarda etkin bir hukuki savunma sağlamak amacıyla önemli görevler üstlenir.

Vergi avukatının bu süreçteki rolü, mükellefin yasal mevzuata uygun hareket etmesini sağlamak ve inceleme sonucunda oluşabilecek riskleri en aza indirmektir.
<h2>Vergi İncelemesinde Vergi Danışmanı ve Vergi Avukatının Görev ve Sorumlulukları Nelerdir?</h2>
<h3>İnceleme Sürecine Hazırlık:</h3>
<ul>
 	<li>Mükellefin muhasebe kayıtlarını, belgelerini ve beyanlarını önceden inceleyerek incelemeye hazır hale getirir.</li>
 	<li>Potansiyel riskleri ve eksiklikleri tespit ederek mükellefi bilgilendirir.</li>
</ul>
<h3> Hakların Korunması:</h3>
<ul>
 	<li>Vergi müfettişlerinin yetkilerinin sınırlarını takip eder ve mükellefin haklarını korur.</li>
 	<li>Usulsüz taleplere veya mevzuata aykırı işlemlere itiraz eder.</li>
 	<li>Mükellefin ifade ve bilgi verme süreçlerinde danışmanlık yapar ve temsil sağlar.</li>
</ul>
<h3>İnceleme Sürecinin Takibi:</h3>
<ul>
 	<li>İnceleme sırasında talep edilen belgelerin doğru ve eksiksiz sunulmasını sağlar.</li>
 	<li>İnceleme tutanaklarını kontrol eder ve hukuka aykırı durumlarda müdahalede bulunur.</li>
 	<li>nceleme sürecinin adil, şeffaf ve mevzuata uygun şekilde ilerlemesini denetler.</li>
</ul>
<h3>Uzlaşma ve İtiraz Süreçleri:</h3>
<ul>
 	<li>İnceleme sonucunda ortaya çıkan raporlara ve cezalı tarhiyatlara karşı mükellefi temsil eder.</li>
 	<li>Uzlaşma komisyonlarında mükellef adına müzakere yürütür.</li>
 	<li>Tarhiyat sonrası uzlaşma, dava açma veya ihtirazi kayıt gibi yolların hangisinin tercih edileceğine yönelik strateji belirler.</li>
</ul>
<h3>Dava Süreci ve Hukuki Savunma:</h3>
<ul>
 	<li>İnceleme sonucunda tahakkuk eden vergi ve cezalara karşı vergi mahkemesinde dava açar.</li>
 	<li>Dava dilekçelerini hazırlar, yargılama sürecinde mükellefi temsil eder ve hukuki savunma yapar.</li>
 	<li>Üst mahkemelerde (bölge idare mahkemesi veya Danıştay) temyiz süreçlerini yürütür.</li>
</ul>
<h3>Mevzuata Uygunluk Danışmanlığı:</h3>
İnceleme sürecinden sonra, mükellefin gelecekte aynı hataları yapmaması için vergi mevzuatına uygunluk konusunda rehberlik eder.
<h3>Vergi Avukatının Önemi:</h3>
<ul>
 	<li>Vergi incelemeleri genellikle teknik ve karmaşık süreçlerdir. Vergi avukatı, hukuki bilgi ve tecrübeleriyle mükellefi mevzuatın çerçevesinde korur.</li>
 	<li>Özellikle tarhiyat öncesi uzlaşma ve itiraz sürecinde mükellefin daha az mali yükümlülükle süreci tamamlamasını sağlar.</li>
 	<li>Hukuka aykırı işlemlerin tespiti durumunda, gerekli itirazları yaparak mükellefin mağduriyetini engeller.</li>
</ul>
Vergi avukatının profesyonel desteği, mükellefin hem mali hem de hukuki güvenliğini sağlar. Vergi avukatının dava süreçlerine hakimiyeti, vergi inceleme raporlarının iyi irdelenip bunlara karşı ileri sürülecek hususlara dikkat çekmesi, emsal vergi mahkemesi ve Danıştay kararlarının dava dilekçesine eklenmesi vergi davasının kazanılması adına önem taşır.
<h2><strong>Vergi Borcu Nasıl Ortaya Çıkar?</strong></h2>
Vergi borcu, mükellefin devletin belirlediği yasal düzenlemelere göre ödemesi gereken vergiyi süresinde ve tam olarak ödememesi durumunda oluşur. Vergi borcu, verginin tarh, tebliğ ve tahakkuk aşamalarının ardından, mükellef tarafından ödenmemesi veya eksik ödenmesiyle ortaya çıkar.
<h3>Vergi Borcunun Oluşma Süreci:</h3>
<strong>Verginin Tarihi (Hesaplanması):</strong>

Vergi borcunun hesaplanması aşamasıdır. Vergi matrahı üzerinden, kanunlarla belirlenen oranlar uygulanarak ödenecek vergi tutarı belirlenir.

Örnek: Gelir Vergisi, beyannamenin incelenmesiyle hesaplanır.

<strong>Verginin Tebliği:</strong>

Vergi idaresi tarafından tarh edilen verginin mükellefe bildirilmesi sürecidir. Bu aşamada, mükellef ne kadar vergi ödemesi gerektiğini öğrenir.

Tebliğ, posta yoluyla veya elektronik ortamda yapılabilir.

<strong>Verginin Tahakkuku (Kesinleşmesi):</strong>

Tebliğ edilen verginin yasal olarak ödenmesi gereken bir borç haline gelmesidir. Vergi, belirlenen süre içinde ödenmelidir.

<strong>Verginin Tahsili (Ödenmesi):</strong>

Tahakkuk eden verginin mükellef tarafından ödenmesi gerekir. Eğer mükellef ödemezse, vergi borcu doğar.
<h3>Vergi Borcunun Oluşmasının Nedenleri:</h3>
<strong>Beyan Üzerinden Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Mükellefin beyannamede belirttiği ancak ödemediği vergiler.</li>
 	<li><strong>Örneğin: Gelir vergisi, kurumlar vergisi.</strong></li>
</ul>
<strong>Vergi İdaresince Tespit Edilen Borçlar:</strong>
<ul>
 	<li>Vergi incelemeleri sonucunda tespit edilen eksik veya hatalı ödemeler.</li>
 	<li>Örneğin: KDV beyannamesindeki eksik ödeme.</li>
</ul>
<strong>Vergi Cezaları:</strong>
<ul>
 	<li>Vergi ziyaı, usulsüzlük veya özel usulsüzlük cezaları gibi durumlar.</li>
 	<li>Örneğin: Beyanname vermeme cezası.</li>
</ul>
<strong>Kanuni Sürelerde Ödenmeyen Vergiler:</strong>
<ul>
 	<li>Vergi ödeme sürelerinin geçirilmesi sonucu.</li>
 	<li>Örneğin: Motorlu Taşıtlar Vergisinin zamanında ödenmemesi.</li>
</ul>
<strong>Faiz ve Gecikme Zammı:</strong>

Ödenmeyen vergiler için her ay gecikme zammı uygulanır. Bu da vergi borcunu artırır.

<strong> Vergi Borcunun Sonuçları:</strong>
<ul>
 	<li>İcra ve Haciz İşlemleri: Vergi dairesi, ödenmeyen borçlar için icra işlemi başlatabilir.</li>
 	<li>Mal Varlığına Tedbir: Borç ödenmezse, mükellefin mal varlığına haciz veya ihtiyati tedbir konulabilir.</li>
 	<li>Vergi Cezaları: Borcun ödenmemesi, ek cezalarla sonuçlanabilir.</li>
 	<li>Kamu Hizmetlerinden Yararlanma Kısıtlaması: Örneğin, vergi borcu olanlar bazı kamu ihalelerine katılamaz.</li>
</ul>
<h2>Vergi borcunun zamanaşımına uğraması nasıl olur?</h2>
6183 sayılı kanunun 102. Maddesine göre¸ Amme alacağı, vadesinin rastladığı takvim yılını takip eden takvim yılı başından itibaren 5 yıl içinde tahsil edilmezse zamanaşımına uğrar. Para cezalarına ait hususi kanunlarındaki zamanaşımı hükümleri mahfuzdur. Zamanaşımından sonra mükellefin rızaen yapacağı ödemeler kabul olunur.

Vergi borcunun zamanaşımına uğraması halinde vergi dairesi artık bu alacağı hukuken takip ve tahsil edemez. Zamanaşımına uğrayan bir vergi borcu varsa mükellef yada vergi avukatınca vergi mahkemesi nezdinde vergi davasına konu olabilir.

Bu durum genellikle zamanaşımına uğrayan borçlar için banka hesaplarına uygulanan e haciz işlemlerinin vergi mahkemesinde vergi davasına konu edilmesi şeklinde olmaktadır.
<h2><strong>Vergi Borcu Ödenmeze Ne Olur?</strong></h2>
Vergi borcunun ödenmemesi durumunda vergi dairesi kamu alacağının takip ve tahsili amacıyla ödeme emri düzenleyerek mükellefe tebliğ eder. Ödeme emri, mükellefin vergi borcunu süresinde ödememesi durumunda, vergi dairesi tarafından düzenlenen ve mükellefe gönderilen resmi bir belgedir. Ödeme emri, 213 sayılı Vergi Usul Kanunu’nun 55. ve devamı maddelerinde düzenlenmiştir. Bu belge, mükellefi borcun ödenmesi için son kez uyarmayı ve yasal süreçleri başlatmayı amaçlar.
<h3>Ödeme Emrinin Düzenlenme Aşamaları:</h3>
<strong>Verginin Tahakkuku ve Ödeme Süresi:</strong>
<ul>
 	<li>Vergi borcu, tahakkuk ettiğinde mükellefe tebliğ edilir.</li>
 	<li>Vergi, kanunda belirtilen ödeme süresi içinde ödenmelidir (örneğin, Gelir Vergisi için genelde bir aylık süre).</li>
</ul>
<strong>Ödeme Süresinin Dolması:</strong>

Mükellef, verginin ödenmesi gereken süre içinde ödeme yapmazsa veya eksik ödeme yaparsa borç, vadesi geçmiş vergi borcu haline gelir.

<strong>Yasal Takip Süreci:</strong>

Borç ödenmediğinde, vergi dairesi ödeme emri düzenler. Ödeme emri, borcun türü, miktarı ve ödeme yapılması gereken süre gibi
<h3>Ödeme Emrine Karşı Vergi Davası Açılabilir Mi?</h3>
Ödeme emrine karşı mükellefler 15 gün içinde bizzat ya da vekalet verecekleri bir vergi avukatı vasıtasıyla yetkili vergi mahkemeleri nezdinde vergi davası açabilirler. Ödeme emrine karşı açılacak davalarda yürütmenin durdurulması isteminde bulunulması çok önemlidir.

Ödeme emri, mükellefin vadesi geçmiş borcuna ilişkin olarak düzenlenmiş bir takip belgesidir ve bu belgeye karşı itiraz hakkı bulunmaktadır. Ödeme emrine itiraz, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’un 58. maddesi uyarınca yapılır ve bu itiraz, idari yargıda dava açılması yoluyla gerçekleştirilir.
<h3>Ödeme Emrine Karşı Dava Açma Şartları:</h3>
<strong>Dava Süresi:</strong>
<ul>
 	<li>Ödeme emri mükellefe tebliğ edildikten sonra, 15 gün içinde ilgili vergi mahkemesinde dava açılması gerekir.</li>
 	<li>Bu süre hak düşürücüdür; süre geçirildiğinde dava açma hakkı kaybedilir.</li>
</ul>
<strong>Davanın Gerekçeleri:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılabilmesi için şu nedenlerden biri ileri sürülebilir:</li>
 	<li>Borcun bulunmadığı,</li>
 	<li>Borcun kısmen ödendiği,</li>
 	<li>Borcun zamanaşımına uğradığı,</li>
 	<li>Ödeme emrinin usule aykırı olduğu (örneğin, hatalı düzenlenmesi veya usulsüz tebliğ).</li>
</ul>
<strong>Yetkili Mahkeme:</strong>

Vergi davası, ödeme emrini düzenleyen kamu idaresinin bağlı olduğu yerin vergi mahkemesinde açılır.
<h3>Ödeme Emrine Karşı Dava Açmanın Sonuçları:</h3>
<strong>Tahsilatın Durdurulması:</strong>
<ul>
 	<li>Ödeme emrine karşı dava açılması, haciz gibi takip işlemlerini kendiliğinden durdurmaz.</li>
 	<li>Mükellef, davayla birlikte yürütmenin durdurulması talebinde bulunarak tahsilat işlemlerinin askıya alınmasını isteyebilir.</li>
</ul>
<strong>Mahkeme İncelemesi:</strong>
<ul>
 	<li>Mahkeme, ödeme emrinin dayandığı borcun hukuka uygunluğunu inceler.</li>
 	<li>Eğer ödeme emri hukuka aykırı bulunursa, iptal edilir ve takip işlemleri sona erer.</li>
</ul>
<strong> Ödeme Emrine Dava Açamayan Durumlar:</strong>

Aşağıdaki nedenlerle ödeme emrine karşı dava açılamaz:

<strong>Esas Borçla İlgili İtirazlar:</strong>

Ödeme emrine karşı dava açarken, esas vergi borcuna ilişkin itirazlar ileri sürülemez. Esas borçla ilgili itirazlar, tahakkuk aşamasında yapılmalıdır.

Ödeme emri, tahsil aşamasına ilişkin bir belgedir.

<strong>Süre Aşımı:</strong>

15 günlük dava açma süresi geçirildiyse, ödeme emrine karşı dava açılamaz. Açılsa dahi vergi mahkemesince süre ret kararı verilir.

Ödeme Emrine Karşı Dava Sürecinde Mükellefin Hakları:
<ul>
 	<li>Savunma Hakkı: Mükellef, ödeme emrine karşı tüm yasal ve fiili itirazlarını sunabilir.</li>
 	<li>Hukuki Temsil: Mükellef, dava sürecinde bir vergi avukatı aracılığıyla temsil edilebilir.</li>
 	<li>Uzlaşma veya Borç Yapılandırması: Dava devam ederken, mükellef borcu yapılandırarak veya uzlaşma yoluyla ödeyebilir.</li>
</ul>
<strong> </strong>
<h2><strong>Ödeme Emrine Rağmen Vergi Borcu Ödenmezse Kamu Haczi tatbik Edilir Mi?</strong></h2>
Vergi borcu ödeme emrine rağmen ödenmezse vergi dairesince e haciz uygulanaır. Mükellefler yada vergi avukatları kamu haczine karşı dava açılabilir, ancak bu dava yalnızca belirli koşullar ve gerekçelerle mümkündür. Kamu haczi, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun kapsamında uygulanan bir tahsilat yöntemidir. Haciz işlemi hukuka aykırıysa veya haksız yere yapılmışsa, borçlu mükellef idari yargıda yani vergi yargısında dava açarak itiraz edebilir.
<h3>Kamu Haczine Karşı Dava Açılabilecek Durumlar:</h3>
Kamu haczi işlemi sırasında aşağıdaki nedenlerle dava açılabilir:

<strong>Hukuka Aykırılık İddiaları:</strong>
<ul>
 	<li>Haciz işlemi usule uygun yapılmamışsa,</li>
 	<li>Haciz edilen mal veya haklar, borçlunun mal varlığına ait değilse,</li>
 	<li>Haciz sırasında mükellefin haklarının ihlal edildiği iddia ediliyorsa.</li>
</ul>
<strong>Borçla İlgili İtirazlar:</strong>
<ul>
 	<li>Hacze konu borcun zamanaşımına uğradığı,</li>
 	<li>Borcun daha önce ödendiği veya borcun bulunmadığı,</li>
 	<li>Haciz işleminin dayandığı borcun hukuka aykırı olduğu.</li>
</ul>
<strong>Mal Varlığı Üzerindeki Orantısız Haciz:</strong>

Haciz edilen malların değeri, borç miktarını fazlasıyla aşıyorsa (6183 sayılı Kanun’a göre haciz işlemleri orantılı olmalıdır).

<strong>Üçüncü Kişilerin Hakları:</strong>

Haczedilen mal veya haklar üçüncü bir kişiye aitse (örneğin, mükellefin eşine veya iş ortaklarına ait bir taşınmaz haczedildiyse), bu kişiler de dava açabilir.

<strong> Kamu Haczine Karşı Dava Açma Süresi:</strong>

<strong>Haciz İşlemine Karşı Dava:</strong>

Haciz işleminin öğrenildiği tarihten itibaren 7 gün içinde dava açılmalıdır.

Bu süre hak düşürücüdür ve süresi içinde dava açılmazsa itiraz hakkı kaybedilir.

<strong>Yetkili Mahkeme:</strong>

Haciz işlemlerine karşı davalar, haczi uygulayan idarenin bulunduğu yerdeki vergi mahkemesine açılır.

<strong>Kamu Haczine Karşı Dava Açmanın Sonuçları:</strong>

<strong>Haciz İşleminin İncelenmesi:</strong>

Mahkeme, haciz işleminin hukuka uygun olup olmadığını inceler.

Eğer haciz hukuka aykırı bulunursa, mahkeme haczin kaldırılmasına karar verir.

<strong>Yürütmenin Durdurulması Talebi:</strong>

Dava süresince haciz işlemlerinin devam etmemesi için, dava dilekçesinde yürütmenin durdurulması talep edilebilir.

Mahkeme bu talebi kabul ederse, haciz işlemleri geçici olarak durdurulur.

<strong>Haczin İptali:</strong>

Mahkeme, haksız ve hukuka aykırı bulduğu haciz işlemlerini iptal edebilir.

<strong>Kamu Haczine Karşı İtiraz Edilemeyen Durumlar:</strong>

Esas borçla ilgili itirazlar (örneğin, verginin yanlış hesaplandığı iddiası), tahakkuk aşamasında yapılmalıdır. Haciz işlemi esas borç kesinleştikten sonra yapılır.

Özetle; kamu haczine karşı, hukuka aykırılık iddiası veya haksız bir işlem söz konusu olduğunda dava açılabilir. Bunun için hem yasal süreler hem de uygun gerekçeler önemlidir. İtiraz süreçleri karmaşık olduğundan, bir vergi avukatından destek almak faydalı olabilir.

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(1449,5,'2025-01-15 22:23:04','2025-01-15 19:23:04','<!-- wp:paragraph -->\n<p>Uygulama da sıklıkla mükelleflere karşı 213 Sayılı Vergi Usul Kanunu 359. maddesi a bendi 2. fıkrası kapsamında Cumhuriyet Başsavcılıkları tarafınca iddianameler düzenlenmektedir. Özel kanun ile düzenlenen bu kanun hükmü doğrultusunda; \"Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibarıyla yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar hakkında on sekiz aydan üç yıla kadar hapis cezasına hükmolunur.\" şirket ortakları hakkında hapis cezası talebi ile Asliye Ceza Mahkemelerinde ceza davası açılmaktadır.  Ceza davası ile karşı karşıya kalan mükelleflerin hangi şartlarda açılan davalardan beraat alacaklarına ilişkin önemli bir yerel mahkeme kararını bu makalemizde sizlerle paylaşmaktayız.  Öncesinde sizlere 213 Sayılı Vergi Usul Kanunu 359.a-2 maddesinin ne olduğunu açıklayacağız.</p>\n<h2>Defter ve Belgelerle Diğer Kayıtların İbraz Mecburiyeti  Nedir ?</h2>\n<p>Mükelleflerin hangi defter ve belgeleri saklama zorunluluğu 213 Sayılı Vergi Usul Kanunu ile belirlenmiştir. 213 Sayılı Vergi Usul Kanunun 256. Maddesi ile mükelleflerin defter ve belge ibraz etme mecburiyeti bulunmaktadır.</p>\n<p><strong>213 Sayılı Vergi Usul Kanunu 256. Maddesinde</strong> ;</p>\n<p>\"Geçen maddelerde yazılı gerçek ve tüzel kişiler ile mükerrer 257 nci madde ile getirilen zorunluluklara tabi olanlar, muhafaza etmek zorunda oldukları her türlü defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Bu zorunluluk Maliye Bakanlığınca belirlenecek usule uygun olarak, tasdike ve 3568 sayılı Kanunun 8/A maddesi uyarınca düzenlenecek katma değer vergisi iadesine dayanak teşkil eden rapora konu hesap ve işlemlerin doğrulanması için gerekli kayıt ve belgelerle sınırlı olmak üzere, bu hesap ve işlemlere doğrudan ya da silsile yoluyla taraf olanlara, defter ve belglerinin tetkiki amacıyla yeminli mali müşavirler ve serbest muhasebeci mali müşavirler tarafından yapılan talepler için de geçerlidir. \" denmek suretiyle mükellefin yükümlülükleri kanunlaştırılmıştır..</p>\n<h2>Defter ve Belge İbraz Etmeme Suçu Nedir?</h2>\n<p>Vergi mükelleflerinin, ticari faaliyetleriyle ilgili olarak belirli defter ve belgeleri tutmak ve saklamakla yükümlüdür. Gerektiğinde  yetkili makamlara sunmakla yükümlüdür. Vergi Usul Kanunu’nun 253. ve 256. maddeleri, bu yükümlülüğün esaslarını belirler. Bu kapsamda, defter ve belge ibraz etmeme suçu, mükellefin;<br />- Vergi incelemesi sırasında talep edilen defter ve belgeleri süresinde ibraz etmemesi,<br />- Eksik ya da yanlış belge sunması,<br />- Belge ve defterleri saklamaması veya tahrif etmesi, durumlarında ortaya çıkar.</p>\n<h2>Defter ve Belge İbraz Etmeme Suçunun Cezası Nedir ?</h2>\n<p>Defter ve Belge İbraz Etmeme Suçunun Cezası 213 Sayılı Vergi Usul Kanunun 359. Maddesinde düzenlenmiştir. Anılan bu madde hükmünde sadece defter ve belge ibraz etmeme eylemi değil  aynı zamanda bilgi ve belgeleri saklama eylemlerinin de cezalandırılması öngörülmüştür. Yine aynı şekilde belgelerde yanıltıcı beyanlarda bulunması, mali kayıtlarda değişiklik yapılması da bu kanun hükmünde mükellefin hapis cezası talebi ile yargılanmasına sebebiyet vermektedir.</p>\n<p>İlgili kanun metinine göre;</p>\n<p><strong>213 Sayılı Vergi Usul Kanunun 359. Maddesinde:</strong></p>\n<p>a) Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan;</p>\n<p>1) Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenler,</p>\n<p>2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar, Hakkında on sekiz aydan beş yıla kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.</p>\n<p>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, üç yıldan sekiz yıla kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</p>\n<p>c) Bu Kanun hükümlerine göre ancak Maliye Bakanlığı ile anlaşması bulunan kişilerin basabileceği belgeleri, Bakanlık ile anlaşması olmadığı halde basanlar veya bilerek kullananlar iki yıldan sekiz yıla kadar hapis cezası ile cezalandırılır.</p>\n<h2>Defter ve Belgelerin İbraz Edilmemesi Suçuna İlişkin Asliye Ceza Mahkemesince Verilmiş Beraat Kararı:</h2>\n<p>DELİLLERİN DEĞERLENDİRİLMESİ SONUCU MAHKEMEMİZDE OLUŞAN VİCDANİ KANAAT: Her ne kadar sanık hakkında 2020 yılında 2015 yılına ait defter ve belgeleri ibraz etmediği iddiası ile; 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığın geçerli mazeret ileri sürdüğü yine iş yerinin faal olduğu incelemenin dairede yapılmasını gerektirir istisnai bir durumun tespit edilemediği. Sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca beraatine karar verilmiş ve aşağıdaki şekilde hüküm kurulmuştur.H Ü K Ü M : Gerekçesi Yukarıda İzah Edildiği Üzere;1-Her ne kadar sanık hakkında 2020 yılında 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca BERAATİNE, 2-Sanığın kendisini vekille temsil ettirdiği anlaşılmakla AAÜT gereği sanığa 4080,00 TL ücretin hazineden alınarak sanığa verilmesine,3-Yargılama giderlerinin kamu üzerinde bırakılmasına,Dair Sanık ve müdafinin yüzüne karşı, katılan kurum vekilinin yokluğunda, C.Savcısının mütalaasına uygun olarak verilen karara karşı, sanık yönünden tefhim tarihinden, katılan yönünden tebliğ tarihinden itibaren 7 gün içerisinde mahkememize verilecek dilekçe ile ya da zabıt katibince tutanağa geçirilecek beyanla İstanbul Bölge Adliye Mahkemesi nezdinde İstinaf kanun yolu açık olmak üzere açık yargılama sonucu verilen karar açıkça okunup usulen anlatıldı. (İSTANBUL ANADOLU 39. ASLİYE CEZA MAHKEMESİ 2020/563 Esas KARARI)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1115,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"></figure>\n<!-- /wp:image -->\n\n<!-- wp:heading --><!-- /wp:heading -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:heading --><!-- /wp:heading -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\n<!-- /wp:gallery -->\n\n<!-- wp:image --><!-- /wp:image -->\n\n<!-- wp:image --><!-- /wp:image -->\n\n<!-- wp:heading --><!-- /wp:heading -->\n\n<!-- wp:heading --><!-- /wp:heading -->\n\n<!-- wp:heading -->\n<h2>Vergi Avukatı Neden Önemlidir?</h2>\n<p>Defter ve belge ibraz etmeme suçu, hem mali hem de hukuki sonuçlarıyla karmaşık bir süreçtir. Bu nedenle, uzman bir vergi avukatı, mükellefin savunma sürecinde kritik bir rol oynar. Mükelleflerin soruşturma aşamasında ve yargılama esnasında  yasal haklarını savunur. Usul hatalarının önüne geçer, Vergi incelemeleri sırasında iletişimi yönetir. Cezai soruşturma kapsamında ve yargılama esnasında özellikle hapis cezası riski bulunan durumlarda, hukuki sürecin uzman bir vergi avukatı tarafından yürütülmesi, daha olumlu sonuçlar alınmasına katkı sağlar.</p>\n<h2>Defter ve Belge İbraz Etmemenin Diğer Yasal Yaptırımları Nelerdir ?</h2>\n<ul>\n<li><strong>Vergi Ziyaı Cezası</strong><br />Vergi incelemesi sırasında belgelerin ibraz edilmemesi, vergi ziyaına neden olabilir. Bu durumda, mükellef hakkında vergi aslına ek olarak vergi ziyaı cezası uygulanır.</li>\n<li><strong>Ticari Faaliyetlerin Duraksaması</strong><br />Defter ve belgelerin eksikliği, ticari ilişkilerde güvensizlik yaratabilir. Bu durum, şirketin ticari itibarını zedeleyebilir ve alacaklılar nezdinde hukuki ihtilaflara yol açabilir.</li>\n</ul>\n<!-- /wp:heading -->','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','','inherit','closed','closed','','1106-autosave-v1','','','2025-01-15 22:23:04','2025-01-15 19:23:04','',1106,'https://www.davavergi.com/?p=1449',0,'revision','',0),
(1450,5,'2025-01-15 22:26:41','2025-01-15 19:26:41','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','inherit','closed','closed','','defter-ve-belgelerin-ibraz-edilmemesi-beraat-karari','','','2025-01-15 22:27:11','2025-01-15 19:27:11','',1106,'https://www.davavergi.com/wp-content/uploads/2024/02/Defter-ve-Belgelerin-Ibraz-Edilmemesi-Beraat-Karari.jpg',0,'attachment','image/jpeg',0),
(1452,5,'2025-01-15 22:27:31','2025-01-15 19:27:31','<!-- wp:paragraph -->\r\n<p>Uygulama da sıklıkla mükelleflere karşı 213 Sayılı Vergi Usul Kanunu 359. maddesi a bendi 2. fıkrası kapsamında Cumhuriyet Başsavcılıkları tarafınca iddianameler düzenlenmektedir. Özel kanun ile düzenlenen bu kanun hükmü doğrultusunda; \"Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibarıyla yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar hakkında on sekiz aydan üç yıla kadar hapis cezasına hükmolunur.\" şirket ortakları hakkında hapis cezası talebi ile Asliye Ceza Mahkemelerinde ceza davası açılmaktadır.  Ceza davası ile karşı karşıya kalan mükelleflerin hangi şartlarda açılan davalardan beraat alacaklarına ilişkin önemli bir yerel mahkeme kararını bu makalemizde sizlerle paylaşmaktayız.  Öncesinde sizlere 213 Sayılı Vergi Usul Kanunu 359.a-2 maddesinin ne olduğunu açıklayacağız.</p>\r\n<h2>Defter ve Belgelerle Diğer Kayıtların İbraz Mecburiyeti  Nedir ?</h2>\r\n<p>Mükelleflerin hangi defter ve belgeleri saklama zorunluluğu 213 Sayılı Vergi Usul Kanunu ile belirlenmiştir. 213 Sayılı Vergi Usul Kanunun 256. Maddesi ile mükelleflerin defter ve belge ibraz etme mecburiyeti bulunmaktadır.</p>\r\n<p><strong>213 Sayılı Vergi Usul Kanunu 256. Maddesinde</strong> ;</p>\r\n<p>\"Geçen maddelerde yazılı gerçek ve tüzel kişiler ile mükerrer 257 nci madde ile getirilen zorunluluklara tabi olanlar, muhafaza etmek zorunda oldukları her türlü defter, belge ve karneler ile vermek zorunda bulundukları bilgilere ilişkin mikro fiş, mikro film, manyetik teyp, disket ve benzeri ortamlardaki kayıtlarını ve bu kayıtlara erişim veya kayıtları okunabilir hale getirmek için gerekli tüm bilgi ve şifreleri muhafaza süresi içerisinde yetkili makam ve memurların talebi üzerine ibraz ve inceleme için arz etmek zorundadırlar. Bu zorunluluk Maliye Bakanlığınca belirlenecek usule uygun olarak, tasdike ve 3568 sayılı Kanunun 8/A maddesi uyarınca düzenlenecek katma değer vergisi iadesine dayanak teşkil eden rapora konu hesap ve işlemlerin doğrulanması için gerekli kayıt ve belgelerle sınırlı olmak üzere, bu hesap ve işlemlere doğrudan ya da silsile yoluyla taraf olanlara, defter ve belglerinin tetkiki amacıyla yeminli mali müşavirler ve serbest muhasebeci mali müşavirler tarafından yapılan talepler için de geçerlidir. \" denmek suretiyle mükellefin yükümlülükleri kanunlaştırılmıştır..</p>\r\n<h2>Defter ve Belge İbraz Etmeme Suçu Nedir?</h2>\r\n<p>Vergi mükelleflerinin, ticari faaliyetleriyle ilgili olarak belirli defter ve belgeleri tutmak ve saklamakla yükümlüdür. Gerektiğinde  yetkili makamlara sunmakla yükümlüdür. Vergi Usul Kanunu’nun 253. ve 256. maddeleri, bu yükümlülüğün esaslarını belirler. Bu kapsamda, defter ve belge ibraz etmeme suçu, mükellefin;<br />- Vergi incelemesi sırasında talep edilen defter ve belgeleri süresinde ibraz etmemesi,<br />- Eksik ya da yanlış belge sunması,<br />- Belge ve defterleri saklamaması veya tahrif etmesi, durumlarında ortaya çıkar.</p>\r\n<h2>Defter ve Belge İbraz Etmeme Suçunun Cezası Nedir ?</h2>\r\n<p>Defter ve Belge İbraz Etmeme Suçunun Cezası 213 Sayılı Vergi Usul Kanunun 359. Maddesinde düzenlenmiştir. Anılan bu madde hükmünde sadece defter ve belge ibraz etmeme eylemi değil  aynı zamanda bilgi ve belgeleri saklama eylemlerinin de cezalandırılması öngörülmüştür. Yine aynı şekilde belgelerde yanıltıcı beyanlarda bulunması, mali kayıtlarda değişiklik yapılması da bu kanun hükmünde mükellefin hapis cezası talebi ile yargılanmasına sebebiyet vermektedir.</p>\r\n<p>İlgili kanun metinine göre;</p>\r\n<p><strong>213 Sayılı Vergi Usul Kanunun 359. Maddesinde:</strong></p>\r\n<p>a) Vergi kanunlarına göre tutulan veya düzenlenen ve saklanma ve ibraz mecburiyeti bulunan;</p>\r\n<p>1) Defter ve kayıtlarda hesap ve muhasebe hileleri yapanlar, gerçek olmayan veya kayda konu işlemlerle ilgisi bulunmayan kişiler adına hesap açanlar veya defterlere kaydı gereken hesap ve işlemleri vergi matrahının azalması sonucunu doğuracak şekilde tamamen veya kısmen başka defter, belge veya diğer kayıt ortamlarına kaydedenler,</p>\r\n<p>2) Defter, kayıt ve belgeleri tahrif edenler veya gizleyenler veya muhteviyatı itibariyle yanıltıcı belge düzenleyenler veya bu belgeleri kullananlar, Hakkında on sekiz aydan beş yıla kadar hapis cezasına hükmolunur. Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde, inceleme sırasında vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu fıkra hükmünün uygulanmasında gizleme olarak kabul edilir. Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belge ise, muhteviyatı itibariyle yanıltıcı belgedir.</p>\r\n<p>b) Vergi kanunları uyarınca tutulan veya düzenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler veya bu belgeleri kullananlar, üç yıldan sekiz yıla kadar hapis cezası ile cezalandırılır. Gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi düzenlenen belge, sahte belgedir.</p>\r\n<p>c) Bu Kanun hükümlerine göre ancak Maliye Bakanlığı ile anlaşması bulunan kişilerin basabileceği belgeleri, Bakanlık ile anlaşması olmadığı halde basanlar veya bilerek kullananlar iki yıldan sekiz yıla kadar hapis cezası ile cezalandırılır.</p>\r\n<h2>Defter ve Belgelerin İbraz Edilmemesi Suçuna İlişkin Asliye Ceza Mahkemesince Verilmiş Beraat Kararı:</h2>\r\n<p>DELİLLERİN DEĞERLENDİRİLMESİ SONUCU MAHKEMEMİZDE OLUŞAN VİCDANİ KANAAT: Her ne kadar sanık hakkında 2020 yılında 2015 yılına ait defter ve belgeleri ibraz etmediği iddiası ile; 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığın geçerli mazeret ileri sürdüğü yine iş yerinin faal olduğu incelemenin dairede yapılmasını gerektirir istisnai bir durumun tespit edilemediği. Sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca beraatine karar verilmiş ve aşağıdaki şekilde hüküm kurulmuştur.H Ü K Ü M : Gerekçesi Yukarıda İzah Edildiği Üzere;1-Her ne kadar sanık hakkında 2020 yılında 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca BERAATİNE, 2-Sanığın kendisini vekille temsil ettirdiği anlaşılmakla AAÜT gereği sanığa 4080,00 TL ücretin hazineden alınarak sanığa verilmesine,3-Yargılama giderlerinin kamu üzerinde bırakılmasına,Dair Sanık ve müdafinin yüzüne karşı, katılan kurum vekilinin yokluğunda, C.Savcısının mütalaasına uygun olarak verilen karara karşı, sanık yönünden tefhim tarihinden, katılan yönünden tebliğ tarihinden itibaren 7 gün içerisinde mahkememize verilecek dilekçe ile ya da zabıt katibince tutanağa geçirilecek beyanla İstanbul Bölge Adliye Mahkemesi nezdinde İstinaf kanun yolu açık olmak üzere açık yargılama sonucu verilen karar açıkça okunup usulen anlatıldı. (İSTANBUL ANADOLU 39. ASLİYE CEZA MAHKEMESİ 2020/563 Esas KARARI)</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:image {\"id\":1115,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"></figure>\r\n<!-- /wp:image -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\r\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"></figure>\r\n<!-- /wp:gallery -->\r\n\r\n<!-- wp:image --><!-- /wp:image -->\r\n\r\n<!-- wp:image --><!-- /wp:image -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:heading --><!-- /wp:heading -->\r\n\r\n<!-- wp:heading -->\r\n<h2>Vergi Avukatı Neden Önemlidir?</h2>\r\n<p>Defter ve belge ibraz etmeme suçu, hem mali hem de hukuki sonuçlarıyla karmaşık bir süreçtir. Bu nedenle, uzman bir vergi avukatı, mükellefin savunma sürecinde kritik bir rol oynar. Mükelleflerin soruşturma aşamasında ve yargılama esnasında  yasal haklarını savunur. Usul hatalarının önüne geçer, Vergi incelemeleri sırasında iletişimi yönetir. Cezai soruşturma kapsamında ve yargılama esnasında özellikle hapis cezası riski bulunan durumlarda, hukuki sürecin uzman bir vergi avukatı tarafından yürütülmesi, daha olumlu sonuçlar alınmasına katkı sağlar.</p>\r\n<h2>Defter ve Belge İbraz Etmemenin Diğer Yasal Yaptırımları Nelerdir ?</h2>\r\n<ul>\r\n<li><strong>Vergi Ziyaı Cezası</strong><br />Vergi incelemesi sırasında belgelerin ibraz edilmemesi, vergi ziyaına neden olabilir. Bu durumda, mükellef hakkında vergi aslına ek olarak vergi ziyaı cezası uygulanır.</li>\r\n<li><strong>Ticari Faaliyetlerin Duraksaması</strong><br />Defter ve belgelerin eksikliği, ticari ilişkilerde güvensizlik yaratabilir. Bu durum, şirketin ticari itibarını zedeleyebilir ve alacaklılar nezdinde hukuki ihtilaflara yol açabilir.</li>\r\n</ul>\r\n<!-- /wp:heading -->','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','','inherit','closed','closed','','1106-revision-v1','','','2025-01-15 22:27:31','2025-01-15 19:27:31','',1106,'https://www.davavergi.com/?p=1452',0,'revision','',0),
(1453,5,'2025-01-15 23:01:49','2025-01-15 20:01:49','<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph --><!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2>Vergi Yoklamalarında Bulunamama Sorunu</h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p> Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2><strong>Vergi Yoklamada Uyulacak Esaslar</strong></h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1.Vergi dairesi müdürleri;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2.Yoklama memurları;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2>RESEN TERK İŞLEMİNİN BİLDİRİMİ</h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda, </p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2><strong>Vuk 160/A Düzenlemesi Nedir ?</strong></h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p> Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2>Vergi İdaresinin Her Türlü İşlem Ve Eylemlerine Karşı İdari Yargı Yolu Açıktır</h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2>Vergi Yargısının Konuya Bakışı</h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim, 213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<h2>Vuk 160 A Uygulaması Özetle Nedir ?</h2>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;</p>\n<!-- /wp:paragraph -->','Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)','','inherit','closed','closed','','1062-autosave-v1','','','2025-01-15 23:01:49','2025-01-15 20:01:49','',1062,'https://www.davavergi.com/?p=1453',0,'revision','',0),
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(1456,5,'2025-01-15 22:58:01','2025-01-15 19:58:01','<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir. Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yoklamalarında Bulunamama Sorunu</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vergi Yoklamada Uyulacak Esaslar</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>1.Vergi dairesi müdürleri;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>2.Yoklama memurları;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>RESEN TERK İŞLEMİNİN BİLDİRİMİ</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda, </p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2><strong>Vuk 160/A Düzenlemesi Nedir ?</strong></h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi İdaresinin Her Türlü İşlem Ve Eylemlerine Karşı İdari Yargı Yolu Açıktır</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vergi Yargısının Konuya Bakışı</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim, 213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<h2>Vuk 160 A Uygulaması Özetle Nedir ?</h2>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>          Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>         Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\r\n<!-- /wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;</p>\r\n<!-- /wp:paragraph -->','Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)','','inherit','closed','closed','','1062-revision-v1','','','2025-01-15 22:58:01','2025-01-15 19:58:01','',1062,'https://www.davavergi.com/?p=1456',0,'revision','',0),
(1455,5,'2025-01-15 22:57:56','2025-01-15 19:57:56','<!-- wp:paragraph -->\n<p><strong>GİRİŞ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Son zamanlarda sıklıkla karşılaşılan vergi dairesi uygulamalarından birisi de vergi mükellefiyetinin resen terki işlemleridir.&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idarelerince çeşitli saiklerle yapılan yoklamalarda adreslerinde bulunamayan ya da yasal temsilcilerine ulaşılamayanların vergi mükellefiyetleri resen terkin edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ YOKLAMALARINDA BULUNAMAMA SORUNU</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idareleri, bazen düzenlenen faturaların işletme faaliyetleriyle uyumluğunu kontrol bazen karşıt inceleme ve tespit vb. diğer amaçlarla mükelleflerin işyeri faaliyetlerini bizzat işyerinde tespit cihetine gidebilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi mükellefleri normal şartlar altında işyerinde faaliyet gösterdikleri sırada çalışanları tarafından ya da şirket kanuni temsilcilerince vergi yoklama memurlarının sorularına cevap vermek istenilen bilgi ve belgeleri sunmak durumundadırlar.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yoklama memurları tarafından mükelleflerin iş yerlerinde yapılan yoklamalarda iş yerinin kapalı olması, adreste bulunamama, geçici olarak işyerini terk gibi nedenlerle mükellefe ulaşılamama durumlarında mükellefiyet faaliyetlerinin gerçek olmadığı gerekçesiyle vergi dairesi tarafından resen terk işlemi uygulanabilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>YOKLAMADA UYULACAK ESASLAR</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi Usul Kanununda yoklamaya kimlerin yetkili olduğu yoklamanın ne zaman ve nasıl yapılabileceği yoklama tutanağında bulunması gereken unsurlar belirlenmiş olup yasada öngörülen düzenlemelere aykırı olarak yapılan yoklamalar hukuken geçerli olmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>1.Vergi dairesi müdürleri;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>2.Yoklama memurları;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>3. Yetkili makamlar tarafından yoklama işi ile görevlendirilenler;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4. Vergi incelenmesine yetkili olanlar;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>5. Gelir uzmanları; tarafından yoklama yapılır. Bunlar dışında vergi memurlarınca yoklama yapılması yasal değildir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>RESEN TERK İŞLEMİNİN BİLDİRİMİ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vergi daireleri yapılan yoklamalarda ulaşılamayan mükelleflere bir yazı tebliğ ederek ki bu çoğu zaman e tebliğ şeklinde olur. Bu yazıda,&nbsp;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ...6.2023 tarihi itibarıyla resen terkin edildiği, tekrar mükellefiyetin tesis edilmesi için tüm borçların ödenmesi ve …. tutarında teminat verilmesi talep edilmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resen terk işlemi idarece derhal uygulanır. Ancak bu işlemlerin vergi mahkemesinde dava konusu edilmesi ve iptal edilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>VUK 160/A DÜZENLEMESİ</strong></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>213 sayılı Vergi Usul Kanunun 160/A maddesinde;</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>“Mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak Hazine ve Maliye Bakanlığınca yapılan analiz ve değerlendirme çalışmaları neticesinde sahte belge düzenleme riskinin yüksek olduğu tespit edilen mükellefler vergi incelemesine sevk edilir ve bunlar nezdinde yoklama yapılır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yoklamayı müteakip, Hazine ve Maliye Bakanlığı tarafından belirlenen esaslar çerçevesinde vergi dairesinin mükellefin sahte belge düzenleme riskinin yüksek olduğuna ilişkin görüşü ve ilgisine göre vergi dairesi başkanı veya defterdarın onayı ile mükellefiyet kaydı terkin edilir ve bu durum mükellefe tebliğ edilir. Tebliğ tarihinden itibaren bir ay içerisinde 153/A maddesinin birinci fıkrasında yer alan asgari teminat tutarından az olmamak üzere, sahte belge düzenleme riskinin yüksek olduğu dönemlerde düzenlenen belgelerde yer alan toplam tutarın %10\'u tutarında aynı maddede belirtilen türde teminat verilmesi ve tüm vergi borçlarının ödenmesi şartıyla mükellefiyet, terkin tarihi itibarıyla yeniden tesis edilir. Mükellefiyetin terkin edildiği tarih ile yeniden tesis edildiği tarih aralığında verilmeyen beyanname ve bildirimler, yeniden tesise ilişkin yazının mükellefe tebliğ edildiği tarihten itibaren bir ay içinde verilir ve tahakkuk eden vergiler aynı sürede ödenir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında mükellefiyeti terkin edilenler ve 153/A maddesinin birinci ve ikinci fıkrasında belirtildiği şekilde bunlarla ilişkili olan kişilerin işe başlama bildiriminde bulunmaları hâlinde, bu kişiler hakkında mükellefiyet tesis edilebilmesi için işe başlama bildiriminde bulunanların ve mükellefiyet kaydı bu madde kapsamında terkin edilenlerin tüm vergi borçlarının ödenmiş ve ikinci fıkrada belirtilen şekilde teminat verilmiş olması şarttır. Bu madde uyarınca teminat alınarak mükellefiyeti yeniden tesis edilenlerin düzenlemek zorunda oldukları fatura veya fatura yerine geçen belgelerden Hazine ve Maliye Bakanlığınca belirlenenlerin, elektronik belge olarak düzenlenmesi zorunludur. Kâğıt olarak düzenlenmesi hâlinde bu belgeler vergi kanunları bakımından hiç düzenlenmemiş sayılır ve kayıtların tevsikinde kullanılamaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Mükellef hakkında yapılan inceleme neticesinde, mükellefin başka bir ticari, zirai ve mesleki faaliyeti olmadığı hâlde münhasıran sahte belge düzenlemek amacıyla mükellefiyet tesis ettirdiği tespit olunursa, alınan teminat inceleme neticesinde doğan borçlar dâhil vergi borçlarına mahsup edilerek artan tutar iade olunur. Yapılan incelemede mükellefin başka bir ticari, zirai veya mesleki faaliyeti bulunduğu hâlde sahte belge düzenlediği tespit olunursa, mükellef hakkında 153/A maddesinin dördüncü fıkrası hükümleri çerçevesinde işlem tesis edilir. Şu kadar ki, daha önceden alınmış olan teminat sahte belge düzenleme fiili nedeniyle yapılan tarhiyatların ve kesilen cezaların kesinleşmesine kadar mükellefe iade olunmaz. Yapılan inceleme neticesinde mükellefin sahte belge düzenlemediği tespit olunursa, alınan teminat başkaca vergi borcu bulunmaması kaydıyla iade olunur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında alınan teminatların iadesinde, 153/A maddesinin birinci fıkrası uyarınca alınan teminatların iadesine ilişkin; bu teminatların vergi borçlarına mahsubu ve eksilen teminatların tamamlatılmasında ise aynı maddenin dokuzuncu fıkrasına ilişkin hükümler uygulanır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu madde kapsamında elektronik belge düzenleme yükümlülüğü getirilen mükelleflere ilişkin bilgiler Hazine ve Maliye Bakanlığı tarafından belirlenecek usul ve esaslara göre duyurulur. Bu kapsamda yapılan duyurular vergi mahremiyetinin ihlâli sayılmaz.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Hazine ve Maliye Bakanlığı, madde kapsamındaki işlemlere ilişkin süreleri, elektronik ortamda belge düzenleme zorunluluğunun başlayacağı tarihi, bu madde kapsamındaki mükelleflerin tahsilat ve ödemelerinin tevsiki ile bu maddenin uygulanmasına ilişkin diğer usul ve esasları belirlemeye yetkilidir.” Düzenlemesi yer almaktadır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bu hüküm uyarınca mükellefiyet kaydının idarece terkin edilebilmesi için, mükellefiyet süresi, aktif ve öz sermaye büyüklüğü, ödenen vergi tutarı, çalışan sayısı, vergisel yükümlülüklerin yerine getirilip getirilmediği gibi hususlar dikkate alınarak mükelleflerin vergisel uyum seviyelerine yönelik olarak mükellef nezdinde yoklama yapılması ve yasada aranılan şartların oluştuğunun somut olarak tespit edilmesi gerekmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ İDARESİNİN HER TÜRLÜ İŞLEM VE EYLEMLERİNE KARŞI İDARİ YARGI YOLU AÇIKTIR</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yasal düzenlemeden de anlaşılacağı üzere bu madde uygulaması tedbir mahiyetinde olup sahte belge düzenleme riskine karşı bir önlem alma amacı taşır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Uygulamada, gerçek faaliyeti olan ancak çeşitli sebeplerle kendilerine ulaşılmayan mükellefler hakkında haksız olarak bu tür idari işlem tesis edildiğini düşünenlerin vergi mahkemesi nezdinde dava açarak işlemin iptalini sağlamaları ve mükellefiyet kayıtlarının tekrar açılabilmesi mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>VERGİ YARGISININ KONUYA BAKIŞI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi mahkemeleri konuyu idari işlemin tesisindeki hukuka uygunluk kriterleri yönünden irdelemektedir. Nitekim,&nbsp;213 sayılı Vergi Usul Kanunun 160/A maddesi kapsamında mükellefiyet kaydının ....2023 tarihi itibarıyla resen terkine ilişkin bir işlemin iptali ve yürütmenin durdurulması istemiyle açılan davada İstanbul 14. Vergi Mahkemesi 7.3.2023 günlü kararıyla yürütmenin durdurulmasına karar vermiştir. Vergi Mahkemesi idari işlem tesis edilirken yapılan yoklamalarda yer verilen tespitlerin, mükellefiyetin terkini için yeterli olmadığına karar vermiştir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>SONUÇ</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sahte belge konusu gerek vergi dairelerini gerekse mükellefleri zor durumda bırakan ve günümüzde oldukça yaygın olan bir durumdur. Vergi idaresi bu durumun önüne geçmek için bir takım tedbirler almaktadır. Örneğin özel esaslar uygulaması, Vuk 153A uygulaması, Vuk 160A uygulaması bunlardan bir kaçıdır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vergi idareleri işlem tesis ederken mükellef haklarını da korumak durumundadır. Mükellefiyet kaydının resen terki çok ağır bir idari yaptırım olup sadece ilgili mükellefi değil mükellefin ticari ilişki de bulunduğu diğer işletmeleri de yakından ilgilendirmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Resen terkin işlemlerinin hukuka aykırı olduğunu düşünen mükelleflerin vergi mahkemeleri nezdinde özellikle yürütmenin durdurulması istemli dava açmaları önem teşkil etmektedir.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>         Vergi mahkemeleri dava konusu resen terk işlemlerini idari işlemlerde bulunması gereken unsurlar yönünden hukuka uygun olup olmadıklarını inceleyerek gerek Vergi Usul Kanunu gerekse İYUK kapsamında denetlerler. Hukuka uygun bulunmayan idari işlemler vergi mahkemelerince iptal edilmesi halinde mükellefiyet kayıtlarının yeniden açılması mümkündür.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Yasal Uyarı: Yazılar tamamen yazarın kişisel görüşleri olup başka hiçbir kişi veya kurumu bağlamaz. Sitemizde yayınlanan yazılar telif hakları nedeniyle izin alınmaksızın ve atıf yapılmaksızın kullanılamaz. Yapılan atıflarda, MÜKELLEFHABER / www.davavergi.com adreslerinin belirtilmesi zorunludur.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->','<strong>VERGİ MÜKELLEFİYETİNİN RESEN TERKİ İŞLEMİ (VUK 160/A) VE VERGİ MAHKEMELERİNİN KONUYA BAKIŞI&nbsp;</strong>','','inherit','closed','closed','','1062-revision-v1','','','2025-01-15 22:57:56','2025-01-15 19:57:56','',1062,'https://www.davavergi.com/?p=1455',0,'revision','',0),
(1458,5,'2025-01-16 19:16:32','2025-01-16 16:16:32','\nVergi Mükellefiyetinin 213 Sayılı Vergi Usul Kanunu\'nun 160/A Maddesine İstinaden Re\'sen Terkin Edilmesi İşleminin Yürütmesinin hakkında bir çok karar bulunmaktadır. Bu makalemizde sizlerle 213 Sayılı Vergi Usul Kanunun 160 A maddesi uyarınca mükelleflerin işletmelerinin re\'sen terk işlemine karşı Vergi Mahkemelerince verilen Yürütmeyi Durdurma kararını sunmaktayız. \n\n13 Sayılı Vergi Usul Kanunu 160 A Maddesi Nedir ?\n\n\n\nBu durumda, davalı idarece sahte belge düzenleme riski nedeniyle davacının mükellefiyet kaydı, 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesine istinaden re\'sen terk ettirilmiş ve teminat istenilmiş ise de; davacının adresinde yapılan yoklama anında faal olduğu, , muhtasar beyannamesinde asgari ücretli çalışan 7 kisi, diğer ücretli çalışan 2 kisi bulunduğu ve emtiası bulunduğu görülmüş olup, yukarıda bahsi geçen tespitlerin davacının sahte belge düzenlediği yönünde ciddi kuşkular doğuracak yönde tespitler olmadıgı, olayda, davacının 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesi uyarınca sahte belge düzenleme riskinin \"yüksek\" olan mükellefler kapsamına girmesi için yeterli tespit bulunmadığı görüldüğünden, davacının vergi mükellefiyetinin 213 sayılı Kanun\'un 160/A maddesi uyarınca terkinine dair idarece tesis edilen islemde hukuka uyarlık bulunmamıştır.\n\n(İstanbul 6. Vergi Mahkemesinin 17/01/2024 gün ve E:2023/2108 sayılı kararı.)\n\n','Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması','','inherit','closed','closed','','1095-autosave-v1','','','2025-01-16 19:16:32','2025-01-16 16:16:32','',1095,'https://www.davavergi.com/?p=1458',0,'revision','',0),
(1459,5,'2025-01-16 19:19:20','2025-01-16 16:19:20','<!-- wp:paragraph -->\n<p>VERGİ MÜKELLEFİYETİNİN 213 SAYILI VERGİ USUL KANUNU\'NUN 160/A MADDESİNE İSTİNADEN RE\'SEN TERKİN EDİLMESİ İŞLEMİNİN YÜRÜTMESİNİN DURDURULMASI</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Bu durumda, davalı idarece sahte belge düzenleme riski nedeniyle davacının mükellefiyet kaydı, 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesine istinaden re\'sen terk ettirilmis ve teminat istenilmis ise de; davacının adresinde yapılan yoklama anında faal oldugu, , muhtasar beyannamesinde asgari ücretli çalısan 7 kisi, diğer ücretli çalısan 2 kisi bulundugu ve emtiası bulundugu görülmüs olup, yukarıda bahsi geçen tespitlerin davacının sahte belge düzenledigi yönünde ciddi kuskular doguracak yönde tespitler olmadıgı, olayda, davacının 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesi uyarınca sahte belge düzenleme riskinin \"yüksek\" olan mükellefler kapsamına girmesi için yeterli tespit bulunmadıgı görüldügünden, davacının vergi mükellefiyetinin 213 sayılı Kanun\'un 160/A maddesi uyarınca terkinine dair idarece tesis edilen islemde hukuka uyarlık bulunmamıştır.</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p></p>\n<!-- /wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>(İstanbul 6. Vergi Mahkemesinin 17/01/2024 gün ve E:2023/2108 sayılı kararı.)</p>\n<!-- /wp:paragraph -->\n\n<!-- wp:image {\"id\":1103,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https://www.davavergi.com/wp-content/uploads/2024/01/VUK-160A-YD-2-802x1024.jpeg\" alt=\"\" class=\"wp-image-1103\"/></figure>\n<!-- /wp:image -->','VERGİ MÜKELLEFİYETİNİN 213 SAYILI VERGİ USUL KANUNU\'NUN 160/A MADDESİNE İSTİNADEN RE\'SEN TERKİN EDİLMESİ İŞLEMİNİN YÜRÜTMESİNİN DURDURULMASI','','inherit','closed','closed','','1095-revision-v1','','','2025-01-16 19:19:20','2025-01-16 16:19:20','',1095,'https://www.davavergi.com/?p=1459',0,'revision','',0),
(1461,5,'2025-01-16 19:20:40','2025-01-16 16:20:40','Vergi Mükellefiyetinin 213 Sayılı Vergi Usul Kanunu\'nun 160/A Maddesine İstinaden Re\'sen Terkin Edilmesi İşleminin Yürütmesinin hakkında bir çok karar bulunmaktadır. Bu makalemizde sizlerle 213 Sayılı Vergi Usul Kanunun 160 A maddesi uyarınca mükelleflerin işletmelerinin re\'sen terk işlemine karşı Vergi Mahkemelerince verilen Yürütmeyi Durdurma kararını sunmaktayız. \r\n\r\n2<strong>13 Sayılı Vergi Usul Kanunu 160 A Maddesi Nedir ?</strong>\r\n\r\n\r\n\r\nBu durumda, davalı idarece sahte belge düzenleme riski nedeniyle davacının mükellefiyet kaydı, 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesine istinaden re\'sen terk ettirilmiş ve teminat istenilmiş ise de; davacının adresinde yapılan yoklama anında faal olduğu, , muhtasar beyannamesinde asgari ücretli çalışan 7 kisi, diğer ücretli çalışan 2 kisi bulunduğu ve emtiası bulunduğu görülmüş olup, yukarıda bahsi geçen tespitlerin davacının sahte belge düzenlediği yönünde ciddi kuşkular doğuracak yönde tespitler olmadıgı, olayda, davacının 213 sayılı Vergi Usul Kanunu\'nun 160/A maddesi uyarınca sahte belge düzenleme riskinin \"yüksek\" olan mükellefler kapsamına girmesi için yeterli tespit bulunmadığı görüldüğünden, davacının vergi mükellefiyetinin 213 sayılı Kanun\'un 160/A maddesi uyarınca terkinine dair idarece tesis edilen islemde hukuka uyarlık bulunmamıştır.\r\n\r\n(İstanbul 6. Vergi Mahkemesinin 17/01/2024 gün ve E:2023/2108 sayılı kararı.)\r\n\r\n','Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması','','inherit','closed','closed','','1095-revision-v1','','','2025-01-16 19:20:40','2025-01-16 16:20:40','',1095,'https://www.davavergi.com/?p=1461',0,'revision','',0);
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(53,'/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/','2025-01-09 21:00:00',3,2),
(55,'/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','2025-01-09 21:00:00',1,1),
(86,'/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi/','2025-01-12 21:00:00',2,1),
(58,'/2025-milli-piyango-vergisi/','2025-01-10 21:00:00',2,2),
(60,'/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/','2025-01-10 21:00:00',2,1),
(61,'/s-s-s/','2025-01-10 21:00:00',2,1),
(85,'/iletisim/','2025-01-12 21:00:00',2,1),
(82,'/vergi-hukukunda-izaha-davet-uygulamasi-nedir/','2025-01-12 21:00:00',3,2),
(81,'/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/','2025-01-12 21:00:00',3,2),
(80,'/2025-milli-piyango-vergisi/','2025-01-12 21:00:00',3,3),
(69,'/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/','2025-01-10 21:00:00',1,1),
(70,'/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','2025-01-10 21:00:00',1,1),
(71,'/vergi-dairesinde-mukellefiyetin-silinmesi/','2025-01-10 21:00:00',1,1),
(72,'/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/','2025-01-10 21:00:00',1,1),
(73,'/2025-milli-piyango-vergisi/','2025-01-11 21:00:00',3,3),
(76,'/eyvah-odeme-emri-geldi-ne-yapacagim/','2025-01-11 21:00:00',1,1),
(88,'/hakkimizda/','2025-01-12 21:00:00',1,1),
(89,'/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi/','2025-01-12 21:00:00',1,1),
(90,'/oldugu/','2025-01-12 21:00:00',1,1),
(91,'/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti/','2025-01-12 21:00:00',1,1),
(92,'/s-s-s/','2025-01-12 21:00:00',1,1),
(93,'/sahte-belge-duzenleme-iddiasiyla-yapilan-cezali-tarhiyata-iliskin-vergi-mahkemesince-verilen-emsal-niteliginde-karar/','2025-01-12 21:00:00',1,1),
(94,'/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi/','2025-01-12 21:00:00',1,1),
(95,'/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','2025-01-12 21:00:00',1,1),
(96,'/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/','2025-01-12 21:00:00',1,1),
(98,'/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/','2025-01-13 21:00:00',7,5),
(99,'/vergi-hukukunda-izaha-davet-uygulamasi-nedir/','2025-01-13 21:00:00',6,3),
(100,'/2025-milli-piyango-vergisi/','2025-01-13 21:00:00',5,6),
(101,'/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi/','2025-01-13 21:00:00',1,1),
(102,'/iletisim/','2025-01-13 21:00:00',1,1),
(103,'/vergi-avukati-ne-is-yapar/','2025-01-13 21:00:00',1,1),
(104,'/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/','2025-01-13 21:00:00',1,1),
(106,'/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz/','2025-01-14 21:00:00',2,1),
(108,'/hakkimizda/','2025-01-14 21:00:00',1,1),
(109,'/matrah-artirimi/','2025-01-14 21:00:00',1,1),
(110,'/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/','2025-01-14 21:00:00',1,1),
(112,'/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/','2025-01-14 21:00:00',1,1);
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(325,'2024-12-04 21:00:00','kripto vergilendirme','/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir/',0,1,87,0),
(499,'2024-12-05 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(503,'2024-12-05 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,1,1,0),
(516,'2024-12-05 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,8,0),
(517,'2024-12-05 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(519,'2024-12-05 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,8,0),
(520,'2024-12-05 21:00:00','danıştay vergi dava daireleri','/danistay-vergi-dava-daireleri-kurulu-karari/',0,1,33,0),
(536,'2024-12-05 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,2,81,0),
(537,'2024-12-05 21:00:00','fatura nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,12,0),
(556,'2024-12-05 21:00:00','ist lottogewinn steuerfrei','/2025-milli-piyango-vergisi/',0,1,4,0),
(578,'2024-12-05 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,1,0),
(579,'2024-12-05 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,9,0),
(580,'2024-12-05 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,8,0),
(582,'2024-12-05 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,8,0),
(583,'2024-12-05 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(584,'2024-12-05 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(586,'2024-12-05 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,8,0),
(587,'2024-12-05 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,8,0),
(589,'2024-12-05 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(590,'2024-12-05 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(593,'2024-12-05 21:00:00','milli piyango vergi kesintisi ne kadar','/2025-milli-piyango-vergisi/',0,1,14,0),
(594,'2024-12-05 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,7,0),
(595,'2024-12-05 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(596,'2024-12-05 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(598,'2024-12-05 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(608,'2024-12-05 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,63,0),
(609,'2024-12-05 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(610,'2024-12-05 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(615,'2024-12-05 21:00:00','sahte belge düzenleme','/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/',0,1,86,0),
(625,'2024-12-05 21:00:00','sahte takdir belgesi','/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat/',0,1,99,0),
(641,'2024-12-05 21:00:00','ubl nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,12,0),
(661,'2024-12-05 21:00:00','vergi ceza ihbarnamesi ödeme','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,77,0),
(684,'2024-12-05 21:00:00','vergi davası','/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/',0,1,56,0),
(719,'2024-12-05 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,4,0),
(727,'2024-12-05 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,8,9,0),
(737,'2024-12-06 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',1,16,8,6),
(750,'2024-12-06 21:00:00','2021 vergi affı','/sorularla-2021-vergi-affinin-kapsami-ve-sartlari/',0,1,63,0),
(763,'2024-12-06 21:00:00','büyük ikramiye ne kadar','/2025-milli-piyango-vergisi/',0,1,2,0),
(764,'2024-12-06 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,2,9,0),
(765,'2024-12-06 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,18,8,0),
(766,'2024-12-06 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(767,'2024-12-06 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(768,'2024-12-06 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,8,0),
(776,'2024-12-06 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,2,71,0),
(777,'2024-12-06 21:00:00','fatura nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,12,0),
(799,'2024-12-06 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,60,0),
(800,'2024-12-06 21:00:00','izaha davet nedir','/izaha-davet-nedir-turk-vergi-sisteminde-yeni-uygulama-izaha-davet/',0,1,46,0),
(805,'2024-12-06 21:00:00','kurum vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,16,0),
(808,'2024-12-06 21:00:00','lottogewinn steuerfrei','/2025-milli-piyango-vergisi/',0,1,4,0),
(813,'2024-12-06 21:00:00','mali tatil ne zaman','/mali-tatilin-vergi-davalarina-etkisi/',0,1,61,0),
(817,'2024-12-06 21:00:00','matrah','/1016/',0,1,13,0),
(822,'2024-12-06 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(823,'2024-12-06 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,7,0),
(824,'2024-12-06 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,3,7,0),
(825,'2024-12-06 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(826,'2024-12-06 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(827,'2024-12-06 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(828,'2024-12-06 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(829,'2024-12-06 21:00:00','milli piyango ikramiyeleri nereden alınır','/2025-milli-piyango-vergisi/',0,1,73,0),
(830,'2024-12-06 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(831,'2024-12-06 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,7,0),
(832,'2024-12-06 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,2,9,0),
(833,'2024-12-06 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,2,0),
(834,'2024-12-06 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(836,'2024-12-06 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,2,10,0),
(838,'2024-12-06 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(839,'2024-12-06 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(840,'2024-12-06 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,5,0),
(841,'2024-12-06 21:00:00','milli piyango çeyrek bilet ne kadar veriyor','/2025-milli-piyango-vergisi/',0,1,2,0),
(842,'2024-12-06 21:00:00','milli piyango çıkan kişiler','/2025-milli-piyango-vergisi/',0,1,27,0),
(843,'2024-12-06 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(844,'2024-12-06 21:00:00','milli piyangodan alınan vergi','/2025-milli-piyango-vergisi/',0,6,11,0),
(845,'2024-12-06 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(846,'2024-12-06 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(847,'2024-12-06 21:00:00','milli piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(848,'2024-12-06 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(849,'2024-12-06 21:00:00','motorlu taşıtlar vergisi yapılandırma','/vergi-yapilandirma-duzenlemesi-kabul-edildi/',0,1,78,0),
(856,'2024-12-06 21:00:00','naylon fatura hapis cezası','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,82,0),
(858,'2024-12-06 21:00:00','naylon fatura nasıl yapılır','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,60,0),
(861,'2024-12-06 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,2,59,0),
(862,'2024-12-06 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(863,'2024-12-06 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(865,'2024-12-06 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(910,'2024-12-06 21:00:00','vergi incelemesi nedir','/vergi-incelemesi-nedir/',0,1,68,0),
(922,'2024-12-06 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(923,'2024-12-06 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,5,0),
(924,'2024-12-06 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,15,6,0),
(930,'2024-12-06 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,2,10,0),
(931,'2024-12-06 21:00:00','özel esaslar uygulaması kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,8,0),
(933,'2024-12-06 21:00:00','özel esaslardan çıkma davası','/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/',0,2,90,0),
(940,'2024-12-07 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',1,10,8,10),
(941,'2024-12-07 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,2,2,50),
(954,'2024-12-07 21:00:00','2025 milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,1,2,0),
(959,'2024-12-07 21:00:00','aatuhk nedir','/vergi-borcunun-zamanasimina-ugramasi-nedir/',0,1,65,0),
(965,'2024-12-07 21:00:00','büyük ikramiye nasıl alınır','/2025-milli-piyango-vergisi/',0,1,36,0),
(966,'2024-12-07 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,2,8,0),
(967,'2024-12-07 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,15,8,0),
(968,'2024-12-07 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(969,'2024-12-07 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(970,'2024-12-07 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,6,7,0),
(973,'2024-12-07 21:00:00','cezanın zıt','/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi/',0,1,1,0),
(979,'2024-12-07 21:00:00','e fatura entegratör nasıl olunur','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,68,0),
(983,'2024-12-07 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,1,82,0),
(989,'2024-12-07 21:00:00','haksız çıkma zammı','/haksiz-cikma-zammi-iptal-edildi/',0,1,60,0),
(1007,'2024-12-07 21:00:00','matrah artırımı 2025','/matrah-artirimi/',0,1,70,0),
(1008,'2024-12-07 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,13,0),
(1010,'2024-12-07 21:00:00','milli piyango bileti fiyatları','/2025-milli-piyango-vergisi/',0,1,2,0),
(1011,'2024-12-07 21:00:00','milli piyango büyük ikramiye ne kadar','/2025-milli-piyango-vergisi/',0,1,13,0),
(1012,'2024-12-07 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,3,7,0),
(1013,'2024-12-07 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,7,0),
(1014,'2024-12-07 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,7,0),
(1015,'2024-12-07 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(1016,'2024-12-07 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(1017,'2024-12-07 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(1018,'2024-12-07 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(1019,'2024-12-07 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,8,0),
(1020,'2024-12-07 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(1021,'2024-12-07 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,5,0),
(1022,'2024-12-07 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(1023,'2024-12-07 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,3,8,0),
(1024,'2024-12-07 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,1,11,0),
(1025,'2024-12-07 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,8,0),
(1026,'2024-12-07 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(1027,'2024-12-07 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,1,9,0),
(1028,'2024-12-07 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,8,10,0),
(1029,'2024-12-07 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(1030,'2024-12-07 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(1031,'2024-12-07 21:00:00','milli piyango vergisi yüzde kaç','/2025-milli-piyango-vergisi/',0,1,32,0),
(1032,'2024-12-07 21:00:00','milli piyango yasal mı','/2025-milli-piyango-vergisi/',0,1,49,0),
(1033,'2024-12-07 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(1034,'2024-12-07 21:00:00','milli piyango\'da dönen dolaplar','/2025-milli-piyango-vergisi/',0,1,2,0),
(1035,'2024-12-07 21:00:00','milli piyango\'nun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(1036,'2024-12-07 21:00:00','milli piyangodan alınan vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1037,'2024-12-07 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1038,'2024-12-07 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(1039,'2024-12-07 21:00:00','milli piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,6,0),
(1044,'2024-12-07 21:00:00','naylon fatura hapis cezası','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,78,0),
(1046,'2024-12-07 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(1047,'2024-12-07 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(1048,'2024-12-07 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(1053,'2024-12-07 21:00:00','sahte belge kullanma','/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/',0,1,94,0),
(1056,'2024-12-07 21:00:00','sahte fatura düzenleme','/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi/',0,1,98,0),
(1060,'2024-12-07 21:00:00','sahte haber yapma','/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/',0,1,95,0),
(1061,'2024-12-07 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,40,0),
(1063,'2024-12-07 21:00:00','sosyal içerik üreticiliği','/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/',0,2,79,0),
(1077,'2024-12-07 21:00:00','ubl nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,12,0),
(1080,'2024-12-07 21:00:00','v.u.k.','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,100,0),
(1083,'2024-12-07 21:00:00','vergi barışı','/yine-bir-vergi-barisi/',0,1,60,0),
(1088,'2024-12-07 21:00:00','vergi borcuna af','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,10,0),
(1113,'2024-12-07 21:00:00','vergi sorumlusu nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,99,0),
(1134,'2024-12-07 21:00:00','vuk 359/b zaman aşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,91,0),
(1135,'2024-12-07 21:00:00','yilbasi bilet fiyatlari','/2025-milli-piyango-vergisi/',0,1,2,0),
(1136,'2024-12-07 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(1137,'2024-12-07 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,4,0),
(1138,'2024-12-07 21:00:00','yılbaşı ikramiyeleri ne kadar','/2025-milli-piyango-vergisi/',0,1,2,0),
(1139,'2024-12-07 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,13,6,0),
(1140,'2024-12-07 21:00:00','zayi belgesi','/zayi-belgesi/',0,1,98,0),
(1151,'2024-12-08 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',1,6,8,16),
(1153,'2024-12-08 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,2,2,50),
(1157,'2024-12-08 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',1,8,7,12),
(1174,'2024-12-08 21:00:00','2021 vergi affı','/sorularla-2021-vergi-affinin-kapsami-ve-sartlari/',0,1,45,0),
(1175,'2024-12-08 21:00:00','2025 matrah artırımı','/matrah-artirimi/',0,1,55,0),
(1185,'2024-12-08 21:00:00','büyük ikramiye ne kadar 2025','/2025-milli-piyango-vergisi/',0,1,67,0),
(1186,'2024-12-08 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,2,9,0),
(1187,'2024-12-08 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,11,8,0),
(1188,'2024-12-08 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,11,0),
(1189,'2024-12-08 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,8,0),
(1227,'2024-12-08 21:00:00','ihtiyati tahakkuk nedir','/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri/',0,1,30,0),
(1230,'2024-12-08 21:00:00','kdv tevkifatı nedir','/istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir/',0,1,1,0),
(1240,'2024-12-08 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,15,0),
(1242,'2024-12-08 21:00:00','milli piyango bileti fiyatları','/2025-milli-piyango-vergisi/',0,2,2,0),
(1243,'2024-12-08 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,6,7,0),
(1245,'2024-12-08 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,8,0),
(1246,'2024-12-08 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,8,0),
(1247,'2024-12-08 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,7,8,0),
(1248,'2024-12-08 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(1249,'2024-12-08 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(1250,'2024-12-08 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(1251,'2024-12-08 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(1252,'2024-12-08 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,8,0),
(1253,'2024-12-08 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(1254,'2024-12-08 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,2,0),
(1255,'2024-12-08 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,8,0),
(1256,'2024-12-08 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,8,0),
(1257,'2024-12-08 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,8,0),
(1258,'2024-12-08 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1259,'2024-12-08 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,2,5,0),
(1261,'2024-12-08 21:00:00','milli piyango veraset ve intikal vergisi 2024','/2025-milli-piyango-vergisi/',0,1,2,0),
(1262,'2024-12-08 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,4,7,0),
(1263,'2024-12-08 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,15,0),
(1265,'2024-12-08 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(1266,'2024-12-08 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,3,0),
(1267,'2024-12-08 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1268,'2024-12-08 21:00:00','mpi 2025','/2025-milli-piyango-vergisi/',0,1,10,0),
(1274,'2024-12-08 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,64,0),
(1277,'2024-12-08 21:00:00','naylon fatura ne demek','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,66,0),
(1279,'2024-12-08 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(1280,'2024-12-08 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(1288,'2024-12-08 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,38,0),
(1292,'2024-12-08 21:00:00','sosyal içerik üreticiliği','/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/',0,1,19,0),
(1368,'2024-12-08 21:00:00','yılbaşı bileti ne kadar','/2025-milli-piyango-vergisi/',0,1,2,0),
(1369,'2024-12-08 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(1370,'2024-12-08 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,5,0),
(1371,'2024-12-08 21:00:00','zaman aşımı borcu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,42,0),
(1372,'2024-12-08 21:00:00','zayi belgesi nedir','/zayi-belgesi/',0,1,32,0),
(1386,'2024-12-09 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,14,9,7),
(1387,'2024-12-09 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,1,8,100),
(1405,'2024-12-09 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(1407,'2024-12-09 21:00:00','2019 özel usulsüzlük cezaları','/2019-yilinda-uygulanacak-ceza-miktarlari/',0,1,60,0),
(1408,'2024-12-09 21:00:00','2025 milli piyango ne kadar','/2025-milli-piyango-vergisi/',0,1,1,0),
(1409,'2024-12-09 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,4,1,0),
(1419,'2024-12-09 21:00:00','büyük ikramiye ne kadar 2025','/2025-milli-piyango-vergisi/',0,1,70,0),
(1420,'2024-12-09 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,2,9,0),
(1421,'2024-12-09 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(1422,'2024-12-09 21:00:00','büyük ikramiye çıkan kişiler','/2025-milli-piyango-vergisi/',0,1,43,0),
(1423,'2024-12-09 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(1424,'2024-12-09 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,8,0),
(1436,'2024-12-09 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,2,99,0),
(1454,'2024-12-09 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,1,0),
(1461,'2024-12-09 21:00:00','matrah','/1016/',0,1,12,0),
(1464,'2024-12-09 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,8,0),
(1465,'2024-12-09 21:00:00','milli piyango 2025 ikramiyeleri','/2025-milli-piyango-vergisi/',0,1,60,0),
(1466,'2024-12-09 21:00:00','milli piyango büyük ikramiye','/2025-milli-piyango-vergisi/',0,1,2,0),
(1467,'2024-12-09 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(1468,'2024-12-09 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,1,2,0),
(1469,'2024-12-09 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,21,8,0),
(1470,'2024-12-09 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(1471,'2024-12-09 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(1472,'2024-12-09 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(1473,'2024-12-09 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(1474,'2024-12-09 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,9,0),
(1475,'2024-12-09 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(1476,'2024-12-09 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,9,0),
(1477,'2024-12-09 21:00:00','milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,1,2,0),
(1478,'2024-12-09 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,7,0),
(1479,'2024-12-09 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,6,0),
(1480,'2024-12-09 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,7,0),
(1481,'2024-12-09 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,4,11,0),
(1482,'2024-12-09 21:00:00','milli piyango kanunu','/2025-milli-piyango-vergisi/',0,1,31,0),
(1483,'2024-12-09 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,9,0),
(1484,'2024-12-09 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1485,'2024-12-09 21:00:00','milli piyango ne kadar vergi kesiyor','/2025-milli-piyango-vergisi/',0,1,10,0),
(1487,'2024-12-09 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,5,9,0),
(1488,'2024-12-09 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(1494,'2024-12-09 21:00:00','parasal olmayan kalemler','/enflasyon-muhasebesi-geri-mi-geliyor/',0,1,87,0),
(1495,'2024-12-09 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(1507,'2024-12-09 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,40,0),
(1515,'2024-12-09 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,49,0),
(1525,'2024-12-09 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,9,0),
(1541,'2024-12-09 21:00:00','vergi dairesi neden tebligat gönderir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,1,20,0),
(1550,'2024-12-09 21:00:00','vergi mukellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,1,0),
(1551,'2024-12-09 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,5,5,0),
(1566,'2024-12-09 21:00:00','vuk 353 1','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/',0,1,88,0),
(1575,'2024-12-09 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(1576,'2024-12-09 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,5,0),
(1577,'2024-12-09 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,15,8,0),
(1593,'2024-12-10 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',1,4,7,25),
(1594,'2024-12-10 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,14,8,7),
(1595,'2024-12-10 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',1,3,7,33),
(1601,'2024-12-10 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,1,12,100),
(1609,'2024-12-10 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,5,0),
(1612,'2024-12-10 21:00:00','2025 milli piyango ne kadar','/2025-milli-piyango-vergisi/',0,1,1,0),
(1613,'2024-12-10 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,2,1,0),
(1629,'2024-12-10 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,9,0),
(1630,'2024-12-10 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,15,10,0),
(1631,'2024-12-10 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,9,0),
(1632,'2024-12-10 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,8,0),
(1633,'2024-12-10 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,9,0),
(1641,'2024-12-10 21:00:00','esham uygulaması nedir','/vergi-hukukunda-teminat-uygulamasi/',0,1,53,0),
(1642,'2024-12-10 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,2,80,0),
(1649,'2024-12-10 21:00:00','gayrimenkul sermaye iradı nedir','/gayrimenkul-sermaye-iradinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/',0,1,36,0),
(1662,'2024-12-10 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(1666,'2024-12-10 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,1,0),
(1667,'2024-12-10 21:00:00','kurumlar vergisi indirimi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(1676,'2024-12-10 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,4,12,0),
(1677,'2024-12-10 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,6,10,0),
(1678,'2024-12-10 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,8,0),
(1679,'2024-12-10 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,9,0),
(1680,'2024-12-10 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,9,0),
(1681,'2024-12-10 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1682,'2024-12-10 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1683,'2024-12-10 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,9,0),
(1684,'2024-12-10 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,9,0),
(1685,'2024-12-10 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(1686,'2024-12-10 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,8,0),
(1687,'2024-12-10 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1688,'2024-12-10 21:00:00','milli piyango kazancı vergiye tabi mi','/2025-milli-piyango-vergisi/',0,1,9,0),
(1690,'2024-12-10 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,14,0),
(1691,'2024-12-10 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,10,0),
(1692,'2024-12-10 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(1693,'2024-12-10 21:00:00','milli piyango\'nun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(1694,'2024-12-10 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1700,'2024-12-10 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,2,61,0),
(1702,'2024-12-10 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(1725,'2024-12-10 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,48,0),
(1728,'2024-12-10 21:00:00','vergi borcu nedir','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,38,0),
(1729,'2024-12-10 21:00:00','vergi borcu uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(1732,'2024-12-10 21:00:00','vergi borcu zaman aşımı','/vergi-borcunun-zamanasimina-ugramasi-nedir/',0,1,94,0),
(1737,'2024-12-10 21:00:00','vergi ceza ihbarnamesi','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,69,0),
(1753,'2024-12-10 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,6,0),
(1775,'2024-12-10 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(1776,'2024-12-10 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,12,8,0),
(1790,'2024-12-11 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',1,3,9,33),
(1791,'2024-12-11 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',1,1,10,100),
(1807,'2024-12-11 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,7,0),
(1810,'2024-12-11 21:00:00','160a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(1812,'2024-12-11 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,4,1,0),
(1817,'2024-12-11 21:00:00','6183/79','/vergi-dairesi-haciz-6183-79/',0,1,8,0),
(1824,'2024-12-11 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,9,0),
(1825,'2024-12-11 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,10,0),
(1826,'2024-12-11 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(1827,'2024-12-11 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(1839,'2024-12-11 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,1,79,0),
(1862,'2024-12-11 21:00:00','ilgili dönemde zaten mükellefiyet var','/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu/',0,1,91,0),
(1863,'2024-12-11 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(1875,'2024-12-11 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,12,0),
(1877,'2024-12-11 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,10,0),
(1878,'2024-12-11 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,8,0),
(1879,'2024-12-11 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,8,0),
(1880,'2024-12-11 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,8,0),
(1881,'2024-12-11 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,9,0),
(1882,'2024-12-11 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,7,10,0),
(1883,'2024-12-11 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1884,'2024-12-11 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1885,'2024-12-11 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,22,8,0),
(1886,'2024-12-11 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(1887,'2024-12-11 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,10,0),
(1888,'2024-12-11 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,8,0),
(1889,'2024-12-11 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,8,0),
(1890,'2024-12-11 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1892,'2024-12-11 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1893,'2024-12-11 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(1898,'2024-12-11 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(1899,'2024-12-11 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(1900,'2024-12-11 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(1901,'2024-12-11 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(1918,'2024-12-11 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,51,0),
(1922,'2024-12-11 21:00:00','vergi borcu emekliliğe engel mi','/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi/',0,1,11,0),
(1924,'2024-12-11 21:00:00','vergi borcu zaman aşımı','/vergi-borcunun-zamanasimina-ugramasi-nedir/',0,2,91,0),
(1932,'2024-12-11 21:00:00','vergi cezalarında uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(1943,'2024-12-11 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,12,0),
(1966,'2024-12-11 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(1967,'2024-12-11 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,6,0),
(1968,'2024-12-11 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,12,8,0),
(1981,'2024-12-12 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,6,25),
(1988,'2024-12-12 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,7,0),
(1990,'2024-12-12 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,5,0),
(1992,'2024-12-12 21:00:00','2019 özel usulsüzlük cezası','/2019-yilinda-uygulanacak-ceza-miktarlari/',0,1,55,0),
(1993,'2024-12-12 21:00:00','2025 milli piyango ne kadar','/2025-milli-piyango-vergisi/',0,3,24,0),
(1994,'2024-12-12 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,1,1,0),
(1995,'2024-12-12 21:00:00','213 sayılı vuk','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,47,0),
(2004,'2024-12-12 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(2005,'2024-12-12 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,16,9,0),
(2007,'2024-12-12 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(2008,'2024-12-12 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(2009,'2024-12-12 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,8,0),
(2024,'2024-12-12 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,49,0),
(2028,'2024-12-12 21:00:00','lotto gewinn steuer zahlen','/2025-milli-piyango-vergisi/',0,1,4,0),
(2035,'2024-12-12 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,5,10,0),
(2036,'2024-12-12 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(2037,'2024-12-12 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,4,9,0),
(2038,'2024-12-12 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,8,0),
(2039,'2024-12-12 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,8,0),
(2040,'2024-12-12 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,8,0),
(2041,'2024-12-12 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2042,'2024-12-12 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,10,0),
(2043,'2024-12-12 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(2045,'2024-12-12 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(2047,'2024-12-12 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(2050,'2024-12-12 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,3,7,0),
(2052,'2024-12-12 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2054,'2024-12-12 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,15,0),
(2055,'2024-12-12 21:00:00','milli piyango vergi kesintisi ne kadar','/2025-milli-piyango-vergisi/',0,1,17,0),
(2056,'2024-12-12 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,10,0),
(2057,'2024-12-12 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2059,'2024-12-12 21:00:00','mükellef hakları nelerdir','/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir/',0,1,6,0),
(2063,'2024-12-12 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,37,0),
(2065,'2024-12-12 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2066,'2024-12-12 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(2067,'2024-12-12 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,11,0),
(2068,'2024-12-12 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2079,'2024-12-12 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,2,48,0),
(2083,'2024-12-12 21:00:00','vergi borcu zaman aşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,2,74,0),
(2085,'2024-12-12 21:00:00','vergi ceza ihbarnamesi','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,82,0),
(2091,'2024-12-12 21:00:00','vergi cezası zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,67,0),
(2096,'2024-12-12 21:00:00','vergi dairesinden tebligat neden gelir','/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/',0,2,15,0),
(2097,'2024-12-12 21:00:00','vergi dairesinden tebligat neden gelir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,2,30,0),
(2100,'2024-12-12 21:00:00','vergi dava açma süresi','/vergi-mahkemelerinde-dava-acma-sureleri/',0,1,100,0),
(2106,'2024-12-12 21:00:00','vergi mükellefi kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,3,1,0),
(2108,'2024-12-12 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,1,0),
(2109,'2024-12-12 21:00:00','vergi tarhı nedir','/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/',0,1,1,0),
(2114,'2024-12-12 21:00:00','vuk 160','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2116,'2024-12-12 21:00:00','vuk 160 a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2117,'2024-12-12 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(2120,'2024-12-12 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,8,0),
(2121,'2024-12-12 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(2122,'2024-12-12 21:00:00','vuk 353 1','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/',0,1,66,0),
(2127,'2024-12-12 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(2129,'2024-12-12 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(2140,'2024-12-13 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,7,9,14),
(2146,'2024-12-13 21:00:00','160/a','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,6,0),
(2147,'2024-12-13 21:00:00','160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(2148,'2024-12-13 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2149,'2024-12-13 21:00:00','2025 milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,1,76,0),
(2150,'2024-12-13 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,1,1,0),
(2151,'2024-12-13 21:00:00','213 sayili vuk','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,49,0),
(2152,'2024-12-13 21:00:00','213 vergi usul kanunu','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,46,0),
(2153,'2024-12-13 21:00:00','213 vuk','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,45,0),
(2155,'2024-12-13 21:00:00','6183/79','/vergi-dairesi-haciz-6183-79/',0,1,40,0),
(2164,'2024-12-13 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,6,9,0),
(2165,'2024-12-13 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(2167,'2024-12-13 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(2169,'2024-12-13 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(2170,'2024-12-13 21:00:00','chat gtip','/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti/',0,4,49,0),
(2178,'2024-12-13 21:00:00','e haciz ne zaman kalkar','/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/',0,1,92,0),
(2179,'2024-12-13 21:00:00','emlak vergisi mükellefi kimlerdir','/degerli-konut-vergisi-hakkinda-merak-edilenler/',0,2,75,0),
(2183,'2024-12-13 21:00:00','fiili mükellef nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,15,0),
(2190,'2024-12-13 21:00:00','gelir vergisi mükellefi kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,54,0),
(2191,'2024-12-13 21:00:00','gerçek vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,75,0),
(2194,'2024-12-13 21:00:00','haciz bildirisi','/vergi-dairesi-haciz-6183-79/',0,1,99,0),
(2208,'2024-12-13 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(2224,'2024-12-13 21:00:00','matrah','/1016/',0,2,12,0),
(2227,'2024-12-13 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,13,0),
(2228,'2024-12-13 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(2229,'2024-12-13 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2230,'2024-12-13 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,11,0),
(2232,'2024-12-13 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(2233,'2024-12-13 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(2234,'2024-12-13 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2235,'2024-12-13 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(2236,'2024-12-13 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(2237,'2024-12-13 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(2238,'2024-12-13 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2239,'2024-12-13 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,10,0),
(2241,'2024-12-13 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,8,0),
(2242,'2024-12-13 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(2244,'2024-12-13 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2248,'2024-12-13 21:00:00','mükellef kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,5,0),
(2251,'2024-12-13 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,64,0),
(2255,'2024-12-13 21:00:00','naylon fatura ne demek','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,72,0),
(2257,'2024-12-13 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,2,61,0),
(2258,'2024-12-13 21:00:00','naylon fatura zaman aşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,11,0),
(2259,'2024-12-13 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(2260,'2024-12-13 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2261,'2024-12-13 21:00:00','sahte belge kullanma','/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi/',0,1,79,0),
(2269,'2024-12-13 21:00:00','süper loto büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,40,0),
(2270,'2024-12-13 21:00:00','tahsil zamanaşımı nedir','/vergi-borcunun-zamanasimina-ugramasi-nedir/',0,1,77,0),
(2271,'2024-12-13 21:00:00','tam tevkifat nedir','/istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir/',0,1,79,0),
(2278,'2024-12-13 21:00:00','vergi borcu nedir','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,45,0),
(2282,'2024-12-13 21:00:00','vergi cezası zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,64,0),
(2289,'2024-12-13 21:00:00','vergi dairesi ödeme emrine itiraz','/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/',0,1,80,0),
(2290,'2024-12-13 21:00:00','vergi dairesinden gelen tebligat','/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/',0,1,93,0),
(2292,'2024-12-13 21:00:00','vergi dairesinden tebligat neden gelir','/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/',0,1,19,0),
(2293,'2024-12-13 21:00:00','vergi dairesinden tebligat neden gelir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,1,53,0),
(2295,'2024-12-13 21:00:00','vergi dava açma süresi','/vergi-mahkemelerinde-dava-acma-sureleri/',0,1,68,0),
(2299,'2024-12-13 21:00:00','vergi ihbarnamesi','/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,61,0),
(2304,'2024-12-13 21:00:00','vergi incelemesi nedir','/vergi-incelemesi-nedir/',0,1,69,0),
(2309,'2024-12-13 21:00:00','vergi mahkemesi dava açma süresi','/vergi-mahkemelerinde-dava-acma-sureleri/',0,1,72,0),
(2311,'2024-12-13 21:00:00','vergi mahkemesi görevleri','/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir/',0,1,65,0),
(2312,'2024-12-13 21:00:00','vergi mahkemesi görevleri','/vergi-yargisinda-gorevli-ve-yetkili-mahkeme/',0,1,60,0),
(2315,'2024-12-13 21:00:00','vergi mahkemesinde dava açma süresi','/vergi-mahkemelerinde-dava-acma-sureleri/',0,1,90,0),
(2318,'2024-12-13 21:00:00','vergi mükellefi','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,66,2,0),
(2320,'2024-12-13 21:00:00','vergi mükellefi kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,3,12,0),
(2321,'2024-12-13 21:00:00','vergi mükellefi kimlerdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,28,0),
(2322,'2024-12-13 21:00:00','vergi mükellefi ne demek','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,1,0),
(2323,'2024-12-13 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,37,0),
(2325,'2024-12-13 21:00:00','vergi mükellefleri kimlerdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,76,0),
(2328,'2024-12-13 21:00:00','vergi sorumlusu kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,24,0),
(2329,'2024-12-13 21:00:00','vergi sorumlusu ne demek','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,47,0),
(2330,'2024-12-13 21:00:00','vergi sorumlusu nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,18,0),
(2335,'2024-12-13 21:00:00','vergi usulsüzlük cezaları','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/',0,1,75,0),
(2336,'2024-12-13 21:00:00','vergi ödeme emri','/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/',0,1,75,0),
(2337,'2024-12-13 21:00:00','vergi ödeme emrine itiraz','/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/',0,2,72,0),
(2348,'2024-12-13 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,11,0),
(2354,'2024-12-13 21:00:00','vuk 359 b zaman aşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,82,0),
(2358,'2024-12-13 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2359,'2024-12-13 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(2361,'2024-12-13 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(2365,'2024-12-13 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(2370,'2024-12-13 21:00:00','özel usulsüzlük nedir','/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/',0,1,43,0),
(2373,'2024-12-14 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',1,1,15,100),
(2375,'2024-12-14 21:00:00','vergi dairesinden tebligat neden gelir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',1,1,15,100),
(2376,'2024-12-14 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',1,2,8,50),
(2381,'2024-12-14 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,6,0),
(2383,'2024-12-14 21:00:00','2025 büyük ikramiye ne kadar','/2025-milli-piyango-vergisi/',0,1,59,0),
(2384,'2024-12-14 21:00:00','2025 matrah artırımı','/matrah-artirimi/',0,1,75,0),
(2385,'2024-12-14 21:00:00','2025 milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,2,79,0),
(2386,'2024-12-14 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,2,1,0),
(2394,'2024-12-14 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,8,10,0),
(2395,'2024-12-14 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,10,0),
(2396,'2024-12-14 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(2397,'2024-12-14 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(2400,'2024-12-14 21:00:00','esham senedi nedir','/vergi-hukukunda-teminat-uygulamasi/',0,1,75,0),
(2408,'2024-12-14 21:00:00','ikmalen tarh nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(2409,'2024-12-14 21:00:00','ikmalen tarh nedir','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(2413,'2024-12-14 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,6,0),
(2417,'2024-12-14 21:00:00','mali tatil','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,48,0),
(2422,'2024-12-14 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(2423,'2024-12-14 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(2424,'2024-12-14 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(2425,'2024-12-14 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,9,0),
(2426,'2024-12-14 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(2427,'2024-12-14 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(2428,'2024-12-14 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2429,'2024-12-14 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2430,'2024-12-14 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(2436,'2024-12-14 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,4,8,0),
(2438,'2024-12-14 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,19,0),
(2439,'2024-12-14 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(2441,'2024-12-14 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,22,0),
(2442,'2024-12-14 21:00:00','milli piyango çıkan kişiler','/2025-milli-piyango-vergisi/',0,1,34,0),
(2444,'2024-12-14 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2446,'2024-12-14 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(2447,'2024-12-14 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(2448,'2024-12-14 21:00:00','mükellef kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,7,0),
(2450,'2024-12-14 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2465,'2024-12-14 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,46,0),
(2472,'2024-12-14 21:00:00','vergi cezası zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,61,0),
(2475,'2024-12-14 21:00:00','vergi dairesinden gelen ödeme emri','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,1,90,0),
(2476,'2024-12-14 21:00:00','vergi dairesinden ödeme emri geldi','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,1,21,0),
(2478,'2024-12-14 21:00:00','vergi incelemesi nedir','/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir/',0,1,97,0),
(2479,'2024-12-14 21:00:00','vergi incelemesi nedir','/vergi-incelemesi-nedir/',0,1,73,0),
(2481,'2024-12-14 21:00:00','vergi mükellefi','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,78,2,0),
(2483,'2024-12-14 21:00:00','vergi mükellefi kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,1,0),
(2484,'2024-12-14 21:00:00','vergi sorumlusu nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,17,0),
(2487,'2024-12-14 21:00:00','verginin terkini nedir','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,11,0),
(2493,'2024-12-14 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(2495,'2024-12-14 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(2506,'2024-12-15 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,7,25),
(2510,'2024-12-15 21:00:00','160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,11,0),
(2511,'2024-12-15 21:00:00','160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,11,0),
(2513,'2024-12-15 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,2,1,0),
(2517,'2024-12-15 21:00:00','6183/79','/vergi-dairesi-haciz-6183-79/',0,1,7,0),
(2518,'2024-12-15 21:00:00','avukat kdv tevkifatı','/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/',0,2,1,0),
(2522,'2024-12-15 21:00:00','borcu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,34,0),
(2523,'2024-12-15 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,7,9,0),
(2524,'2024-12-15 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,19,10,0),
(2526,'2024-12-15 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2527,'2024-12-15 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(2528,'2024-12-15 21:00:00','dava dilekçesinin reddi','/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir/',0,1,8,0),
(2532,'2024-12-15 21:00:00','dosya no nedir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,1,1,0),
(2534,'2024-12-15 21:00:00','e defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(2539,'2024-12-15 21:00:00','hacz','/oldugu/',0,1,6,0),
(2542,'2024-12-15 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,10,0),
(2544,'2024-12-15 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,11,0),
(2547,'2024-12-15 21:00:00','ikmalen tarh nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(2548,'2024-12-15 21:00:00','ikmalen tarh nedir','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(2549,'2024-12-15 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,51,0),
(2550,'2024-12-15 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(2555,'2024-12-15 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,4,12,0),
(2556,'2024-12-15 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(2557,'2024-12-15 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(2558,'2024-12-15 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,13,9,0),
(2559,'2024-12-15 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,9,0),
(2560,'2024-12-15 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,7,9,0),
(2563,'2024-12-15 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(2564,'2024-12-15 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(2567,'2024-12-15 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(2575,'2024-12-15 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(2576,'2024-12-15 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(2577,'2024-12-15 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,66,0),
(2578,'2024-12-15 21:00:00','resmi tatiller nelerdir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(2579,'2024-12-15 21:00:00','sahte fatura düzenleme suçu','/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi/',0,1,96,0),
(2583,'2024-12-15 21:00:00','smiyb','/sahte-fatura-kullanmanin-sonuclari-nelerdir/',0,1,97,0),
(2588,'2024-12-15 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,46,0),
(2590,'2024-12-15 21:00:00','vergi borcu uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2594,'2024-12-15 21:00:00','vergi borcunda uzlaşma nasıl olur','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2597,'2024-12-15 21:00:00','vergi ceza ihbarnamesi nasıl ödenir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,2,1,0),
(2606,'2024-12-15 21:00:00','vergi dairesinden eve neden gelirler','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,1,11,0),
(2608,'2024-12-15 21:00:00','vergi davası','/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/',0,1,89,0),
(2614,'2024-12-15 21:00:00','vergi mükellefi','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,2,0),
(2615,'2024-12-15 21:00:00','vergide usulsüzlük cezası','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/',0,1,77,0),
(2620,'2024-12-15 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(2624,'2024-12-15 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,8,0),
(2625,'2024-12-15 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(2633,'2024-12-15 21:00:00','özel usulsüzlük cezası nedir','/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/',0,1,40,0),
(2638,'2024-12-16 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,3,9,33),
(2639,'2024-12-16 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',1,3,6,33),
(2642,'2024-12-16 21:00:00','vergi dairesi neden tebligat gönderir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',1,1,21,100),
(2646,'2024-12-16 21:00:00','160 a yoklaması','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,4,10,0),
(2647,'2024-12-16 21:00:00','160 a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,11,0),
(2650,'2024-12-16 21:00:00','160/a yoklaması','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(2651,'2024-12-16 21:00:00','2025 milli piyango sonuçları','/2025-milli-piyango-vergisi/',0,1,63,0),
(2652,'2024-12-16 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,2,1,0),
(2661,'2024-12-16 21:00:00','6183 sayili kanunun 79.maddesi','/vergi-dairesi-haciz-6183-79/',0,2,11,0),
(2667,'2024-12-16 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,11,0),
(2668,'2024-12-16 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,6,8,0),
(2669,'2024-12-16 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,14,9,0),
(2670,'2024-12-16 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(2671,'2024-12-16 21:00:00','büyük ikramiye çıkan kişiler','/2025-milli-piyango-vergisi/',0,1,56,0),
(2672,'2024-12-16 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2673,'2024-12-16 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,9,0),
(2678,'2024-12-16 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,45,0),
(2680,'2024-12-16 21:00:00','gelir vergisi mükellefi kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,93,0),
(2682,'2024-12-16 21:00:00','haciz nasıl kalkar','/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/',0,1,11,0),
(2683,'2024-12-16 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,11,0),
(2684,'2024-12-16 21:00:00','ikmalen tarh nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(2685,'2024-12-16 21:00:00','ikmalen tarh nedir','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(2689,'2024-12-16 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(2692,'2024-12-16 21:00:00','mali tatil nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,18,0),
(2697,'2024-12-16 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,12,0),
(2698,'2024-12-16 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(2699,'2024-12-16 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,9,0),
(2700,'2024-12-16 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,21,9,0),
(2701,'2024-12-16 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(2702,'2024-12-16 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,6,8,0),
(2703,'2024-12-16 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(2704,'2024-12-16 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2707,'2024-12-16 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,9,0),
(2710,'2024-12-16 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2712,'2024-12-16 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(2714,'2024-12-16 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,6,0),
(2716,'2024-12-16 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,10,0),
(2719,'2024-12-16 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2720,'2024-12-16 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2721,'2024-12-16 21:00:00','mükellef kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,6,0),
(2726,'2024-12-16 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,53,0),
(2727,'2024-12-16 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2728,'2024-12-16 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2734,'2024-12-16 21:00:00','veraset ve intikal vergisi zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,46,0),
(2735,'2024-12-16 21:00:00','vergi affı ne zaman çıkacak','/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir/',0,1,1,0),
(2739,'2024-12-16 21:00:00','vergi ceza ihbarnamesi nasıl ödenir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,1,1,0),
(2745,'2024-12-16 21:00:00','vergi ceza uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2746,'2024-12-16 21:00:00','vergi cezalarında uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2747,'2024-12-16 21:00:00','vergi cezası zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,68,0),
(2752,'2024-12-16 21:00:00','vergi dairesi ödeme emrine itiraz','/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/',0,1,69,0),
(2753,'2024-12-16 21:00:00','vergi dairesinden gelen tebligat','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,3,6,0),
(2755,'2024-12-16 21:00:00','vergi davası','/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/',0,1,87,0),
(2758,'2024-12-16 21:00:00','vergi incelemesi','/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi/',0,1,93,0),
(2759,'2024-12-16 21:00:00','vergi incelemesi','/vergi-incelemesi-nedir/',0,1,71,0),
(2762,'2024-12-16 21:00:00','vergi mukellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,1,0),
(2763,'2024-12-16 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,1,0),
(2765,'2024-12-16 21:00:00','vergi sorumlusu kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,23,0),
(2767,'2024-12-16 21:00:00','vergi usul kanununa muhalefet','/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi/',0,1,90,0),
(2769,'2024-12-16 21:00:00','vergide uzlaşma şartlari','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2774,'2024-12-16 21:00:00','vuk 160','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2781,'2024-12-16 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,7,0),
(2782,'2024-12-16 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(2786,'2024-12-16 21:00:00','özel esaslar tablosu','/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/',0,1,9,0),
(2787,'2024-12-16 21:00:00','özel esaslar uygulaması kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,20,0),
(2789,'2024-12-17 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',1,3,10,33),
(2793,'2024-12-17 21:00:00','160 a resen terk','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,6,0),
(2794,'2024-12-17 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(2795,'2024-12-17 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2796,'2024-12-17 21:00:00','213 sayılı vergi usul kanunu','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,39,0),
(2802,'2024-12-17 21:00:00','avukatlarda kdv tevkifatı','/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/',0,1,1,0),
(2806,'2024-12-17 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,8,0),
(2807,'2024-12-17 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,8,0),
(2808,'2024-12-17 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,10,9,0),
(2809,'2024-12-17 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(2810,'2024-12-17 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(2811,'2024-12-17 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(2818,'2024-12-17 21:00:00','fiili mükellef nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,11,0),
(2819,'2024-12-17 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,43,0),
(2823,'2024-12-17 21:00:00','google adsense vergi','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,1,42,0),
(2825,'2024-12-17 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,3,10,0),
(2826,'2024-12-17 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,2,6,0),
(2827,'2024-12-17 21:00:00','ihtiyati haciz nasıl kalkar','/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar/',0,1,21,0),
(2828,'2024-12-17 21:00:00','iktisadi mükellef nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,79,0),
(2829,'2024-12-17 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(2830,'2024-12-17 21:00:00','izaha davet nedir','/izaha-davet-nedir-turk-vergi-sisteminde-yeni-uygulama-izaha-davet/',0,1,66,0),
(2836,'2024-12-17 21:00:00','mali tatil','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,37,0),
(2837,'2024-12-17 21:00:00','mali tatil nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,6,0),
(2839,'2024-12-17 21:00:00','matrah','/matrah-artirimi/',0,2,12,0),
(2841,'2024-12-17 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(2842,'2024-12-17 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,13,0),
(2843,'2024-12-17 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,8,0),
(2844,'2024-12-17 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(2845,'2024-12-17 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,12,9,0),
(2846,'2024-12-17 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,10,0),
(2847,'2024-12-17 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,4,8,0),
(2848,'2024-12-17 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,8,0),
(2849,'2024-12-17 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(2850,'2024-12-17 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2851,'2024-12-17 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2853,'2024-12-17 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(2854,'2024-12-17 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(2855,'2024-12-17 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(2858,'2024-12-17 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,10,8,0),
(2859,'2024-12-17 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,9,0),
(2862,'2024-12-17 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,1,28,0),
(2863,'2024-12-17 21:00:00','milli piyango ne kadar vergi kesiyor','/2025-milli-piyango-vergisi/',0,2,10,0),
(2865,'2024-12-17 21:00:00','milli piyango vergi kesintisi 2024','/2025-milli-piyango-vergisi/',0,1,10,0),
(2866,'2024-12-17 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,9,0),
(2867,'2024-12-17 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,2,10,0),
(2868,'2024-12-17 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2869,'2024-12-17 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(2870,'2024-12-17 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,7,0),
(2871,'2024-12-17 21:00:00','mükellef kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,97,0),
(2872,'2024-12-17 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,79,0),
(2874,'2024-12-17 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2875,'2024-12-17 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,31,0),
(2883,'2024-12-17 21:00:00','usulsüzlük cezalarında indirim','/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir/',0,1,1,0),
(2888,'2024-12-17 21:00:00','vergi ceza ihbarnamesi nasıl ödenir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,2,1,0),
(2895,'2024-12-17 21:00:00','vergi dairesinden gelen tebligat','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,2,6,0),
(2897,'2024-12-17 21:00:00','vergi dairesinden tebligat neden gelir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,1,11,0),
(2899,'2024-12-17 21:00:00','vergi mükellefi','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,2,0),
(2900,'2024-12-17 21:00:00','vergi mükellefi ne demek','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,1,0),
(2901,'2024-12-17 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,2,45,0),
(2904,'2024-12-17 21:00:00','vergi usulsüzlük cezası nedir','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/',0,1,77,0),
(2905,'2024-12-17 21:00:00','vergi ziyaı cezası uzlaşma','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,2,0),
(2908,'2024-12-17 21:00:00','vuk 160','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(2910,'2024-12-17 21:00:00','vuk 160 a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,9,0),
(2912,'2024-12-17 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,10,0),
(2913,'2024-12-17 21:00:00','vuk 213','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,46,0),
(2914,'2024-12-17 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,7,0),
(2915,'2024-12-17 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(2916,'2024-12-17 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(2918,'2024-12-17 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,10,0),
(2919,'2024-12-17 21:00:00','özel esaslar tablosu','/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/',0,2,9,0),
(2920,'2024-12-17 21:00:00','özel usulsüzlük cezaları','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/',0,1,74,0),
(2923,'2024-12-18 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',1,5,10,20),
(2928,'2024-12-18 21:00:00','160 a yoklaması','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(2929,'2024-12-18 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,7,0),
(2930,'2024-12-18 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,3,6,0),
(2932,'2024-12-18 21:00:00','2019 özel usulsüzlük cezası','/2019-yilinda-uygulanacak-ceza-miktarlari/',0,1,73,0),
(2933,'2024-12-18 21:00:00','2025 vergi dilimleri tahmini','/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/',0,1,1,0),
(2934,'2024-12-18 21:00:00','2025 vergi yapılandırması','/2025-milli-piyango-vergisi/',0,1,20,0),
(2939,'2024-12-18 21:00:00','6183 79','/vergi-dairesi-haciz-6183-79/',0,1,9,0),
(2943,'2024-12-18 21:00:00','avukatlık hizmeti tevkifat oranı','/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/',0,1,1,0),
(2944,'2024-12-18 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,9,0),
(2945,'2024-12-18 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,4,9,0),
(2946,'2024-12-18 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,15,10,0),
(2947,'2024-12-18 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(2948,'2024-12-18 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(2949,'2024-12-18 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,10,0),
(2950,'2024-12-18 21:00:00','değer artiş kazanci','/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/',0,1,87,0),
(2956,'2024-12-18 21:00:00','dosya no nedir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,1,1,0),
(2961,'2024-12-18 21:00:00','facebooktan reklam yapmak','/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/',0,1,89,0),
(2962,'2024-12-18 21:00:00','fatura zamanaşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,7,0),
(2963,'2024-12-18 21:00:00','fiili mükellef nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,11,0),
(2964,'2024-12-18 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,43,0),
(2965,'2024-12-18 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,4,10,0),
(2966,'2024-12-18 21:00:00','hal rüsumu','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,11,0),
(2967,'2024-12-18 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,6,9,0),
(2969,'2024-12-18 21:00:00','ikmalen tarh nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(2970,'2024-12-18 21:00:00','ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(2971,'2024-12-18 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,43,0),
(2976,'2024-12-18 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(2978,'2024-12-18 21:00:00','mali tatil ihdas edilmesi hakkında kanun','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,30,0),
(2980,'2024-12-18 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(2981,'2024-12-18 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,15,0),
(2982,'2024-12-18 21:00:00','milli piyango 2025 büyük ikramiye','/2025-milli-piyango-vergisi/',0,1,40,0),
(2983,'2024-12-18 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(2984,'2024-12-18 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,10,10,0),
(2985,'2024-12-18 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,10,0),
(2986,'2024-12-18 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,8,0),
(2987,'2024-12-18 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,9,0),
(2988,'2024-12-18 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(2990,'2024-12-18 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(2991,'2024-12-18 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,15,0),
(2992,'2024-12-18 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(2994,'2024-12-18 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(2995,'2024-12-18 21:00:00','milli piyango ikramiyesinde vergi varmı','/2025-milli-piyango-vergisi/',0,2,11,0),
(2997,'2024-12-18 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,11,0),
(2999,'2024-12-18 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(3000,'2024-12-18 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3004,'2024-12-18 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,7,0),
(3005,'2024-12-18 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,11,0),
(3006,'2024-12-18 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3007,'2024-12-18 21:00:00','mükellef kimdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,10,0),
(3009,'2024-12-18 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,71,0),
(3011,'2024-12-18 21:00:00','naylon fatura ne demek','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,67,0),
(3013,'2024-12-18 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,58,0),
(3014,'2024-12-18 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,23,0),
(3015,'2024-12-18 21:00:00','sahte fatura ceza zamanaşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,28,0),
(3023,'2024-12-18 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,70,0),
(3042,'2024-12-18 21:00:00','vuk 160 a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(3043,'2024-12-18 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,8,0),
(3045,'2024-12-18 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(3046,'2024-12-18 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,10,0),
(3047,'2024-12-18 21:00:00','vuk 160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(3048,'2024-12-18 21:00:00','vuk 160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,6,0),
(3049,'2024-12-18 21:00:00','vuk 160a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,11,0),
(3050,'2024-12-18 21:00:00','vuk 353/1','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/',0,1,89,0),
(3053,'2024-12-18 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3054,'2024-12-18 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,7,0),
(3055,'2024-12-18 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,9,10,0),
(3056,'2024-12-18 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3059,'2024-12-18 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,4,10,0),
(3060,'2024-12-18 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,11,0),
(3061,'2024-12-18 21:00:00','özel esaslar tablosu','/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/',0,2,9,0),
(3063,'2024-12-19 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,7,10,14),
(3064,'2024-12-19 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,10,25),
(3070,'2024-12-19 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(3071,'2024-12-19 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,6,0),
(3073,'2024-12-19 21:00:00','160/a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,6,0),
(3074,'2024-12-19 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(3075,'2024-12-19 21:00:00','2025 milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,1,66,0),
(3079,'2024-12-19 21:00:00','6183 79. madde','/vergi-dairesi-haciz-6183-79/',0,1,6,0),
(3080,'2024-12-19 21:00:00','7326 sayılı kanun','/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi/',0,1,62,0),
(3084,'2024-12-19 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,9,0),
(3085,'2024-12-19 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,2,11,0),
(3086,'2024-12-19 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(3087,'2024-12-19 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3088,'2024-12-19 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,11,10,0),
(3092,'2024-12-19 21:00:00','dosya no nedir','/eyvah-odeme-emri-geldi-ne-yapacagim/',0,1,1,0),
(3096,'2024-12-19 21:00:00','fatura zamanaşımı','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/',0,1,7,0),
(3097,'2024-12-19 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,46,0),
(3101,'2024-12-19 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,11,0),
(3102,'2024-12-19 21:00:00','hal rüsumu','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,10,0),
(3103,'2024-12-19 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,9,0),
(3104,'2024-12-19 21:00:00','ikmalen tarh nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,1,0),
(3105,'2024-12-19 21:00:00','ikmalen tarh nedir','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(3109,'2024-12-19 21:00:00','kurumlar vergis','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(3111,'2024-12-19 21:00:00','matrah artirimi','/matrah-artirimi/',0,1,50,0),
(3112,'2024-12-19 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,12,0),
(3113,'2024-12-19 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(3114,'2024-12-19 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,4,11,0),
(3115,'2024-12-19 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(3116,'2024-12-19 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,10,0),
(3117,'2024-12-19 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(3118,'2024-12-19 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3119,'2024-12-19 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3120,'2024-12-19 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3121,'2024-12-19 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(3122,'2024-12-19 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3123,'2024-12-19 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(3124,'2024-12-19 21:00:00','milli piyango ikramiyesinde vergi varmı','/2025-milli-piyango-vergisi/',0,3,11,0),
(3125,'2024-12-19 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,10,0),
(3127,'2024-12-19 21:00:00','milli piyango ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3130,'2024-12-19 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,16,0),
(3131,'2024-12-19 21:00:00','milli piyango vergi kesintisi ne kadar','/2025-milli-piyango-vergisi/',0,1,15,0),
(3132,'2024-12-19 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(3133,'2024-12-19 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3134,'2024-12-19 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(3135,'2024-12-19 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3136,'2024-12-19 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3137,'2024-12-19 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(3138,'2024-12-19 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(3139,'2024-12-19 21:00:00','mükellef iletişim','/iletisim/',0,1,59,0),
(3140,'2024-12-19 21:00:00','mükellefin şekli ödevleri nelerdir','/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir/',0,2,9,0),
(3142,'2024-12-19 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3143,'2024-12-19 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3144,'2024-12-19 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3146,'2024-12-19 21:00:00','tam tevkifat nedir','/istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir/',0,1,93,0),
(3149,'2024-12-19 21:00:00','teblig','/verginin-tebligi-ve-teblig-usulunde-son-durum/',0,1,12,0),
(3150,'2024-12-19 21:00:00','usulsüzlük cezası nedir','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/',0,1,79,0),
(3152,'2024-12-19 21:00:00','varlık barışı nedir','/varlik-barisi-nedir/',0,1,53,0),
(3153,'2024-12-19 21:00:00','varlık barışı nedir','/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir/',0,1,76,0),
(3155,'2024-12-19 21:00:00','vergi borcu zaman aşımı','/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/',0,1,76,0),
(3161,'2024-12-19 21:00:00','vergi dairesi ihbarname nedir','/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/',0,1,1,0),
(3162,'2024-12-19 21:00:00','vergi dairesinden tebligat neden gelir','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,6,11,0),
(3172,'2024-12-19 21:00:00','verginin tarhı','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(3175,'2024-12-19 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(3177,'2024-12-19 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,10,0),
(3178,'2024-12-19 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,4,10,0),
(3179,'2024-12-19 21:00:00','vuk 353','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/',0,1,55,0),
(3181,'2024-12-19 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(3182,'2024-12-19 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,6,0),
(3183,'2024-12-19 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,10,10,0),
(3184,'2024-12-19 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(3185,'2024-12-19 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(3188,'2024-12-19 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,6,11,0),
(3193,'2024-12-20 21:00:00','160 a resen terk','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,5,0),
(3195,'2024-12-20 21:00:00','2025 milli piyango ne kadar','/2025-milli-piyango-vergisi/',0,1,99,0),
(3202,'2024-12-20 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,8,0),
(3203,'2024-12-20 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3204,'2024-12-20 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,4,8,0),
(3205,'2024-12-20 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,8,11,0),
(3206,'2024-12-20 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(3207,'2024-12-20 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3208,'2024-12-20 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,9,0),
(3214,'2024-12-20 21:00:00','esham usulü nedir','/vergi-hukukunda-teminat-uygulamasi/',0,1,79,0),
(3216,'2024-12-20 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,47,0),
(3217,'2024-12-20 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,3,9,0),
(3218,'2024-12-20 21:00:00','ikmalen tarh nedir','/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,1,1,0),
(3220,'2024-12-20 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,42,0),
(3224,'2024-12-20 21:00:00','matrah artirimi','/matrah-artirimi/',0,1,1,0),
(3225,'2024-12-20 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,8,0),
(3226,'2024-12-20 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,3,11,0),
(3227,'2024-12-20 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,10,0),
(3228,'2024-12-20 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(3229,'2024-12-20 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,8,0),
(3230,'2024-12-20 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,5,9,0),
(3231,'2024-12-20 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3232,'2024-12-20 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3233,'2024-12-20 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,10,0),
(3234,'2024-12-20 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(3235,'2024-12-20 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(3236,'2024-12-20 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,6,10,0),
(3237,'2024-12-20 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,4,9,0),
(3239,'2024-12-20 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,8,0),
(3240,'2024-12-20 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3241,'2024-12-20 21:00:00','milli piyango ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(3244,'2024-12-20 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,16,0),
(3245,'2024-12-20 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3246,'2024-12-20 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(3247,'2024-12-20 21:00:00','milli piyango vergileri','/2025-milli-piyango-vergisi/',0,1,17,0),
(3248,'2024-12-20 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,15,0),
(3249,'2024-12-20 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3250,'2024-12-20 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3251,'2024-12-20 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3252,'2024-12-20 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,70,0),
(3253,'2024-12-20 21:00:00','piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3254,'2024-12-20 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3255,'2024-12-20 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,20,0),
(3256,'2024-12-20 21:00:00','piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,29,0),
(3257,'2024-12-20 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3258,'2024-12-20 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3266,'2024-12-20 21:00:00','varlık barışı nedir','/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir/',0,1,72,0),
(3267,'2024-12-20 21:00:00','vergi borcu silme','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,61,0),
(3268,'2024-12-20 21:00:00','vergi borcu zaman aşımı','/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/',0,1,79,0),
(3272,'2024-12-20 21:00:00','vergi dairesi haczi düşer mi','/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/',0,1,37,0),
(3274,'2024-12-20 21:00:00','vergi dairesinden gelen tebligat','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/',0,2,6,0),
(3278,'2024-12-20 21:00:00','vergi mükellefi kimlerdir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,42,0),
(3279,'2024-12-20 21:00:00','vergi mükellefi nedir','/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/',0,1,1,0),
(3285,'2024-12-20 21:00:00','vuk 160 a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,10,0),
(3286,'2024-12-20 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(3287,'2024-12-20 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,10,0),
(3289,'2024-12-20 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(3290,'2024-12-20 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3291,'2024-12-20 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(3292,'2024-12-20 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,2,11,0),
(3294,'2024-12-21 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',1,1,12,100),
(3296,'2024-12-21 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',1,6,9,16),
(3299,'2024-12-21 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,9,25),
(3302,'2024-12-21 21:00:00','153 a maddesi','/vergi-usul-kanununun-153-a-maddesi-kapsaminda/',0,1,99,0),
(3304,'2024-12-21 21:00:00','2025 yılı kira gelir vergisi muafiyeti ne kadar','/2025-milli-piyango-vergisi/',0,1,86,0),
(3307,'2024-12-21 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,3,8,0),
(3308,'2024-12-21 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3309,'2024-12-21 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3310,'2024-12-21 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,10,0),
(3311,'2024-12-21 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,10,0),
(3313,'2024-12-21 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(3315,'2024-12-21 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,13,10,0),
(3321,'2024-12-21 21:00:00','forex işlemlerinin vergilendirilmesi','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,43,0),
(3322,'2024-12-21 21:00:00','forex vergilendirme','/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,11,0),
(3324,'2024-12-21 21:00:00','hal rüsum ne demek','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,10,0),
(3325,'2024-12-21 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,9,0),
(3327,'2024-12-21 21:00:00','mali tatil nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,4,6,0),
(3328,'2024-12-21 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(3329,'2024-12-21 21:00:00','matrah artırımı','/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi/',0,1,1,0),
(3330,'2024-12-21 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,16,0),
(3331,'2024-12-21 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3332,'2024-12-21 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,11,0),
(3333,'2024-12-21 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,9,0),
(3334,'2024-12-21 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,10,0),
(3335,'2024-12-21 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3336,'2024-12-21 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3337,'2024-12-21 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(3338,'2024-12-21 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3339,'2024-12-21 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,10,0),
(3340,'2024-12-21 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,14,10,0),
(3342,'2024-12-21 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3343,'2024-12-21 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3344,'2024-12-21 21:00:00','milli piyango ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(3346,'2024-12-21 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,4,8,0),
(3347,'2024-12-21 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3348,'2024-12-21 21:00:00','milli piyango vergisi kaç','/2025-milli-piyango-vergisi/',0,1,11,0),
(3349,'2024-12-21 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(3350,'2024-12-21 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3351,'2024-12-21 21:00:00','milli piyango\'nun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,1,0),
(3352,'2024-12-21 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3353,'2024-12-21 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3355,'2024-12-21 21:00:00','naylon fatura','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,2,67,0),
(3356,'2024-12-21 21:00:00','naylon fatura nedir','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/',0,1,59,0),
(3357,'2024-12-21 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3358,'2024-12-21 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(3359,'2024-12-21 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,5,10,0),
(3360,'2024-12-21 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3364,'2024-12-21 21:00:00','veraset ve intikal vergisi zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,45,0),
(3371,'2024-12-21 21:00:00','vergi cezası zamanaşımı','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/',0,1,69,0),
(3380,'2024-12-21 21:00:00','vuk 160 a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,10,0),
(3381,'2024-12-21 21:00:00','vuk 160 a nedir','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,10,0),
(3383,'2024-12-21 21:00:00','vuk 160/a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,9,0),
(3384,'2024-12-21 21:00:00','vuk 160a','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,11,0),
(3385,'2024-12-21 21:00:00','vuk 353/1 maddesi','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/',0,2,57,0),
(3386,'2024-12-21 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(3387,'2024-12-21 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3388,'2024-12-21 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,7,0),
(3390,'2024-12-21 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,12,10,0),
(3391,'2024-12-21 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(3392,'2024-12-21 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(3393,'2024-12-21 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(3394,'2024-12-21 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,11,0),
(3396,'2024-12-21 21:00:00','özel usulsüzlük cezası nedir','/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/',0,1,51,0),
(3398,'2024-12-22 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',1,8,10,12),
(3400,'2024-12-22 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',1,3,10,33),
(3401,'2024-12-22 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',1,4,18,25),
(3403,'2024-12-22 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',1,6,10,16),
(3407,'2024-12-22 21:00:00','160 a resen terk','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,2,8,0),
(3409,'2024-12-22 21:00:00','160 a yoklaması','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,11,0),
(3410,'2024-12-22 21:00:00','160 a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,11,0),
(3411,'2024-12-22 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,4,6,0),
(3412,'2024-12-22 21:00:00','160/a maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,7,0),
(3416,'2024-12-22 21:00:00','6183 79. madde','/vergi-dairesi-haciz-6183-79/',0,1,7,0),
(3418,'2024-12-22 21:00:00','79. madde haciz','/vergi-dairesi-haciz-6183-79/',0,1,6,0),
(3422,'2024-12-22 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,4,8,0),
(3423,'2024-12-22 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3424,'2024-12-22 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(3425,'2024-12-22 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3426,'2024-12-22 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,9,0),
(3427,'2024-12-22 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,10,0),
(3431,'2024-12-22 21:00:00','hal rüsumu nedir','/sebze-ve-meyve-toptanci-hallerinde-alinan-hal-rusumlari-ve-bunlarin-paylasimina-dair-sorunlar/',0,1,10,0),
(3433,'2024-12-22 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(3437,'2024-12-22 21:00:00','mali tatil nedir','/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/',0,1,6,0),
(3438,'2024-12-22 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,13,0),
(3439,'2024-12-22 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,10,0),
(3440,'2024-12-22 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,11,0),
(3441,'2024-12-22 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(3442,'2024-12-22 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,11,0),
(3443,'2024-12-22 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,9,0),
(3444,'2024-12-22 21:00:00','milli piyango büyük ikramiyesi','/2025-milli-piyango-vergisi/',0,2,90,0),
(3445,'2024-12-22 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(3446,'2024-12-22 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3447,'2024-12-22 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3448,'2024-12-22 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,9,11,0),
(3449,'2024-12-22 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,8,10,0),
(3450,'2024-12-22 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3451,'2024-12-22 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3453,'2024-12-22 21:00:00','milli piyango ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,17,0),
(3454,'2024-12-22 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,15,0),
(3456,'2024-12-22 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,5,6,0),
(3458,'2024-12-22 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3459,'2024-12-22 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,20,0),
(3460,'2024-12-22 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3461,'2024-12-22 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3462,'2024-12-22 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3463,'2024-12-22 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(3465,'2024-12-22 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(3466,'2024-12-22 21:00:00','piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3493,'2024-12-22 21:00:00','vuk 160','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(3495,'2024-12-22 21:00:00','vuk 160 maddesi','/vergi-dairesinde-mukellefiyetin-silinmesi/',0,1,8,0),
(3496,'2024-12-22 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(3499,'2024-12-22 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(3500,'2024-12-22 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,17,0),
(3501,'2024-12-22 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,8,0),
(3502,'2024-12-22 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,8,7,0),
(3503,'2024-12-22 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,12,9,0),
(3504,'2024-12-22 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3505,'2024-12-22 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,9,0),
(3506,'2024-12-22 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,7,0),
(3507,'2024-12-22 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,7,11,0),
(3508,'2024-12-22 21:00:00','özel esaslar kaldırıldı mı','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,11,0),
(3509,'2024-12-22 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,11,0),
(3511,'2024-12-23 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,17,10,5),
(3513,'2024-12-23 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,5,10,20),
(3516,'2024-12-23 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',1,5,7,20),
(3517,'2024-12-23 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,5,11,20),
(3520,'2024-12-23 21:00:00','160/a resen terk','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,6,0),
(3521,'2024-12-23 21:00:00','2025 milli piyango büyük ikramiye','/2025-milli-piyango-vergisi/',0,2,57,0),
(3522,'2024-12-23 21:00:00','2025 vergi yapılandırması','/2025-milli-piyango-vergisi/',0,1,14,0),
(3526,'2024-12-23 21:00:00','79. madde haciz','/vergi-dairesi-haciz-6183-79/',0,1,6,0),
(3529,'2024-12-23 21:00:00','borcu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,35,0),
(3530,'2024-12-23 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,6,9,0),
(3532,'2024-12-23 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3533,'2024-12-23 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3535,'2024-12-23 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,10,0),
(3537,'2024-12-23 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3539,'2024-12-23 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3540,'2024-12-23 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3542,'2024-12-23 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,9,9,0),
(3554,'2024-12-23 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(3555,'2024-12-23 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,8,11,0),
(3556,'2024-12-23 21:00:00','milli piyango büyük','/2025-milli-piyango-vergisi/',0,1,60,0),
(3557,'2024-12-23 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3558,'2024-12-23 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3560,'2024-12-23 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,11,0),
(3562,'2024-12-23 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,11,0),
(3563,'2024-12-23 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,9,9,0),
(3564,'2024-12-23 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(3565,'2024-12-23 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(3566,'2024-12-23 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,7,0),
(3567,'2024-12-23 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3570,'2024-12-23 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3572,'2024-12-23 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3573,'2024-12-23 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3576,'2024-12-23 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,6,0),
(3578,'2024-12-23 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3580,'2024-12-23 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3582,'2024-12-23 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(3585,'2024-12-23 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3595,'2024-12-23 21:00:00','vergi borcunda zaman aşımı','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,93,0),
(3614,'2024-12-23 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,5,10,0),
(3615,'2024-12-23 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(3616,'2024-12-23 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,10,0),
(3617,'2024-12-23 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3619,'2024-12-23 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,9,0),
(3620,'2024-12-23 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,3,7,0),
(3626,'2024-12-24 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,1,9,100),
(3630,'2024-12-24 21:00:00','vuk 160/a danıştay kararı','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',1,1,25,100),
(3635,'2024-12-24 21:00:00','160 a vergi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(3637,'2024-12-24 21:00:00','6183 79. madde','/vergi-dairesi-haciz-6183-79/',0,1,6,0),
(3643,'2024-12-24 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3660,'2024-12-24 21:00:00','matrah','/matrah-artirimi/',0,1,12,0),
(3661,'2024-12-24 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,13,0),
(3663,'2024-12-24 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3667,'2024-12-24 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3668,'2024-12-24 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,7,10,0),
(3670,'2024-12-24 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(3671,'2024-12-24 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3673,'2024-12-24 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3679,'2024-12-24 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3681,'2024-12-24 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(3683,'2024-12-24 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(3686,'2024-12-24 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(3687,'2024-12-24 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3690,'2024-12-24 21:00:00','piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(3715,'2024-12-24 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,4,9,0),
(3716,'2024-12-24 21:00:00','vuk 160a','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(3719,'2024-12-24 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,1,7,0),
(3721,'2024-12-24 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,14,8,0),
(3725,'2024-12-24 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,7,0),
(3726,'2024-12-24 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(3727,'2024-12-24 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,4,10,0),
(3730,'2024-12-25 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',1,2,9,50),
(3742,'2024-12-25 21:00:00','3074 özel usulsüzlük cezası ödeme','/s-s-s/',0,1,53,0),
(3744,'2024-12-25 21:00:00','6183 79. madde','/vergi-dairesi-haciz-6183-79/',0,1,7,0),
(3748,'2024-12-25 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,9,0),
(3749,'2024-12-25 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(3766,'2024-12-25 21:00:00','matrah arttirimi','/matrah-artirimi/',0,1,1,0),
(3767,'2024-12-25 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(3768,'2024-12-25 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,5,12,0),
(3771,'2024-12-25 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,14,0),
(3774,'2024-12-25 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(3776,'2024-12-25 21:00:00','milli piyango büyük ikramiyesi nereden alınır','/2025-milli-piyango-vergisi/',0,1,98,0),
(3777,'2024-12-25 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3779,'2024-12-25 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3782,'2024-12-25 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3786,'2024-12-25 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3787,'2024-12-25 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3789,'2024-12-25 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,1,20,0),
(3791,'2024-12-25 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3792,'2024-12-25 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,29,0),
(3794,'2024-12-25 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,11,7,0),
(3796,'2024-12-25 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(3801,'2024-12-25 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3806,'2024-12-25 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3831,'2024-12-25 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,9,0),
(3833,'2024-12-25 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(3836,'2024-12-25 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,4,7,0),
(3837,'2024-12-25 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,8,8,0),
(3839,'2024-12-25 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,5,10,0),
(3840,'2024-12-25 21:00:00','özel esaslar uygulaması kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,2,11,0),
(3842,'2024-12-26 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,11,25),
(3848,'2024-12-26 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(3849,'2024-12-26 21:00:00','3074 özel usulsüzlük cezası nedir','/s-s-s/',0,1,51,0),
(3852,'2024-12-26 21:00:00','6183 79. madde','/vergi-dairesi-haciz-6183-79/',0,1,7,0),
(3853,'2024-12-26 21:00:00','79. madde haciz','/vergi-dairesi-haciz-6183-79/',0,1,6,0),
(3856,'2024-12-26 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,10,0),
(3857,'2024-12-26 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3859,'2024-12-26 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,4,10,0),
(3862,'2024-12-26 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,7,0),
(3863,'2024-12-26 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(3865,'2024-12-26 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,5,7,0),
(3866,'2024-12-26 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,9,0),
(3872,'2024-12-26 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,12,0),
(3873,'2024-12-26 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(3874,'2024-12-26 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3875,'2024-12-26 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(3876,'2024-12-26 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,10,9,0),
(3877,'2024-12-26 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(3878,'2024-12-26 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3879,'2024-12-26 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,10,0),
(3880,'2024-12-26 21:00:00','milli piyango dan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,10,0),
(3881,'2024-12-26 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3882,'2024-12-26 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,15,0),
(3883,'2024-12-26 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3884,'2024-12-26 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,6,10,0),
(3886,'2024-12-26 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3887,'2024-12-26 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,1,38,0),
(3888,'2024-12-26 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3889,'2024-12-26 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3890,'2024-12-26 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3891,'2024-12-26 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3893,'2024-12-26 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,16,0),
(3894,'2024-12-26 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3895,'2024-12-26 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,4,3,0),
(3897,'2024-12-26 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,8,7,0),
(3898,'2024-12-26 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,19,0),
(3899,'2024-12-26 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(3900,'2024-12-26 21:00:00','milli piyango çıkan ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3901,'2024-12-26 21:00:00','milli piyango çıkan kişiler','/2025-milli-piyango-vergisi/',0,1,36,0),
(3902,'2024-12-26 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3904,'2024-12-26 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3905,'2024-12-26 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(3908,'2024-12-26 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3927,'2024-12-26 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(3928,'2024-12-26 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,10,8,0),
(3929,'2024-12-26 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,10,10,0),
(3930,'2024-12-26 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(3932,'2024-12-26 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,9,8,0),
(3934,'2024-12-26 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(3935,'2024-12-26 21:00:00','özel esaslar kaldırıldı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,10,0),
(3936,'2024-12-26 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,2,11,0),
(3941,'2024-12-27 21:00:00','2025 ikramiyeler','/2025-milli-piyango-vergisi/',0,1,41,0),
(3943,'2024-12-27 21:00:00','3074 özel usulsüzlük cezası','/s-s-s/',0,1,61,0),
(3944,'2024-12-27 21:00:00','3074 özel usulsüzlük cezası nedir','/s-s-s/',0,1,56,0),
(3947,'2024-12-27 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,11,0),
(3948,'2024-12-27 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(3949,'2024-12-27 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(3950,'2024-12-27 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,3,10,0),
(3951,'2024-12-27 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,27,9,0),
(3952,'2024-12-27 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,10,0),
(3953,'2024-12-27 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,10,9,0),
(3954,'2024-12-27 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,2,7,0),
(3955,'2024-12-27 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,9,0),
(3962,'2024-12-27 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(3963,'2024-12-27 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,13,0),
(3964,'2024-12-27 21:00:00','milli piyango 2025','/2025-milli-piyango-vergisi/',0,1,46,0),
(3965,'2024-12-27 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(3966,'2024-12-27 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(3967,'2024-12-27 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3968,'2024-12-27 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,6,9,0),
(3969,'2024-12-27 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,9,9,0),
(3970,'2024-12-27 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,11,0),
(3971,'2024-12-27 21:00:00','milli piyango dan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(3972,'2024-12-27 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,5,11,0),
(3973,'2024-12-27 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3974,'2024-12-27 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,9,10,0),
(3975,'2024-12-27 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,3,10,0),
(3976,'2024-12-27 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(3977,'2024-12-27 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(3978,'2024-12-27 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,2,10,0),
(3979,'2024-12-27 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,3,3,0),
(3980,'2024-12-27 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,8,0),
(3981,'2024-12-27 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,15,0),
(3982,'2024-12-27 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(3986,'2024-12-27 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(3987,'2024-12-27 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,29,0),
(4004,'2024-12-27 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,11,0),
(4006,'2024-12-27 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,10,0),
(4007,'2024-12-27 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,4,8,0),
(4008,'2024-12-27 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,19,10,0),
(4009,'2024-12-27 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,9,0),
(4011,'2024-12-27 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,4,11,0),
(4014,'2024-12-28 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',1,21,10,4),
(4015,'2024-12-28 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,1,11,100),
(4019,'2024-12-28 21:00:00','160 a yoklaması','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(4020,'2024-12-28 21:00:00','160 a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4021,'2024-12-28 21:00:00','2024 milli piyango ikramiyeleri','/2025-milli-piyango-vergisi/',0,1,72,0),
(4022,'2024-12-28 21:00:00','2025 milli piyango','/2025-milli-piyango-vergisi/',0,2,71,0),
(4028,'2024-12-28 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,3,8,0),
(4029,'2024-12-28 21:00:00','büyük ikramiye milli piyango','/2025-milli-piyango-vergisi/',0,1,40,0),
(4030,'2024-12-28 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4031,'2024-12-28 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(4032,'2024-12-28 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,4,9,0),
(4033,'2024-12-28 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,26,9,0),
(4034,'2024-12-28 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,8,0),
(4035,'2024-12-28 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,9,9,0),
(4036,'2024-12-28 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,17,9,0),
(4042,'2024-12-28 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,13,0),
(4045,'2024-12-28 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(4046,'2024-12-28 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,7,0),
(4047,'2024-12-28 21:00:00','milli piyango 2025 büyük ikramiye','/2025-milli-piyango-vergisi/',0,1,85,0),
(4048,'2024-12-28 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(4049,'2024-12-28 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4050,'2024-12-28 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,2,11,0),
(4051,'2024-12-28 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(4052,'2024-12-28 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,13,10,0),
(4053,'2024-12-28 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,9,9,0),
(4054,'2024-12-28 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,3,12,0),
(4055,'2024-12-28 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4056,'2024-12-28 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4057,'2024-12-28 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,11,0),
(4058,'2024-12-28 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4059,'2024-12-28 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,9,10,0),
(4060,'2024-12-28 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,10,0),
(4061,'2024-12-28 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,10,0),
(4062,'2024-12-28 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4063,'2024-12-28 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,2,11,0),
(4064,'2024-12-28 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4065,'2024-12-28 21:00:00','milli piyango kazançları','/2025-milli-piyango-vergisi/',0,1,5,0),
(4066,'2024-12-28 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,5,11,0),
(4067,'2024-12-28 21:00:00','milli piyango kesintisi ne kadar','/2025-milli-piyango-vergisi/',0,1,39,0),
(4068,'2024-12-28 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,16,0),
(4069,'2024-12-28 21:00:00','milli piyango vergi kesintisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4070,'2024-12-28 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,6,2,0),
(4071,'2024-12-28 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,10,7,0),
(4072,'2024-12-28 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,3,17,0),
(4073,'2024-12-28 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4074,'2024-12-28 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(4075,'2024-12-28 21:00:00','milli piyango vergisi yüzde kaç','/2025-milli-piyango-vergisi/',0,2,11,0),
(4076,'2024-12-28 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,19,0),
(4077,'2024-12-28 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4078,'2024-12-28 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,7,11,0),
(4079,'2024-12-28 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,3,11,0),
(4080,'2024-12-28 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,11,0),
(4081,'2024-12-28 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,9,0),
(4083,'2024-12-28 21:00:00','piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4084,'2024-12-28 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4085,'2024-12-28 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,10,0),
(4086,'2024-12-28 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4087,'2024-12-28 21:00:00','piyangodan çıkan para vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4100,'2024-12-28 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,9,0),
(4101,'2024-12-28 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,7,6,0),
(4102,'2024-12-28 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4103,'2024-12-28 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,9,0),
(4104,'2024-12-28 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,7,0),
(4107,'2024-12-29 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',1,10,7,10),
(4108,'2024-12-29 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',1,20,9,5),
(4110,'2024-12-29 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',1,8,11,12),
(4111,'2024-12-29 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',1,6,10,16),
(4112,'2024-12-29 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',1,1,17,100),
(4114,'2024-12-29 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(4115,'2024-12-29 21:00:00','2025 milli piyango ikramiyeleri','/2025-milli-piyango-vergisi/',0,1,1,0),
(4120,'2024-12-29 21:00:00','borcu sona erdiren sebepler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,53,0),
(4121,'2024-12-29 21:00:00','büyük ikramiye 2025','/2025-milli-piyango-vergisi/',0,3,1,0),
(4122,'2024-12-29 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,3,9,0),
(4123,'2024-12-29 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(4124,'2024-12-29 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,11,8,0),
(4125,'2024-12-29 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,41,9,0),
(4126,'2024-12-29 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,10,0),
(4127,'2024-12-29 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,14,8,0),
(4128,'2024-12-29 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,12,0),
(4129,'2024-12-29 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,2,7,0),
(4132,'2024-12-29 21:00:00','indirimli kurumlar','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(4133,'2024-12-29 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(4134,'2024-12-29 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,1,0),
(4136,'2024-12-29 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(4137,'2024-12-29 21:00:00','matrah artırımı nedir','/matrah-artirimi/',0,1,1,0),
(4138,'2024-12-29 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,13,0),
(4139,'2024-12-29 21:00:00','milli piyango 2025','/2025-milli-piyango-vergisi/',0,3,63,0),
(4140,'2024-12-29 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4141,'2024-12-29 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4142,'2024-12-29 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,17,10,0),
(4143,'2024-12-29 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,15,10,0),
(4144,'2024-12-29 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,16,9,0),
(4145,'2024-12-29 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4146,'2024-12-29 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(4147,'2024-12-29 21:00:00','milli piyango dan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,14,0),
(4148,'2024-12-29 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4149,'2024-12-29 21:00:00','milli piyango dan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4150,'2024-12-29 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,8,11,0),
(4151,'2024-12-29 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4152,'2024-12-29 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4153,'2024-12-29 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(4154,'2024-12-29 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4155,'2024-12-29 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,13,0),
(4156,'2024-12-29 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,11,10,0),
(4157,'2024-12-29 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,10,0),
(4158,'2024-12-29 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,9,0),
(4159,'2024-12-29 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4160,'2024-12-29 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,11,0),
(4161,'2024-12-29 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4162,'2024-12-29 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4163,'2024-12-29 21:00:00','milli piyango kazançları','/2025-milli-piyango-vergisi/',0,8,4,0),
(4164,'2024-12-29 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,5,10,0),
(4165,'2024-12-29 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,2,8,0),
(4166,'2024-12-29 21:00:00','milli piyango ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,10,0),
(4167,'2024-12-29 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4168,'2024-12-29 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,20,10,0),
(4169,'2024-12-29 21:00:00','milli piyango vergi kesintisi 2024','/2025-milli-piyango-vergisi/',0,2,10,0),
(4170,'2024-12-29 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,7,3,0),
(4171,'2024-12-29 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,23,9,0),
(4172,'2024-12-29 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,3,18,0),
(4173,'2024-12-29 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,5,11,0),
(4174,'2024-12-29 21:00:00','milli piyango vergisi kaç','/2025-milli-piyango-vergisi/',0,1,11,0),
(4175,'2024-12-29 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,4,17,0),
(4176,'2024-12-29 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(4177,'2024-12-29 21:00:00','milli piyango vergisi yüzde kaç','/2025-milli-piyango-vergisi/',0,3,10,0),
(4178,'2024-12-29 21:00:00','milli piyango yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,4,8,0),
(4179,'2024-12-29 21:00:00','milli piyango çıkan ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4180,'2024-12-29 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4181,'2024-12-29 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4182,'2024-12-29 21:00:00','milli piyangodan kesilen vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4183,'2024-12-29 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,14,11,0),
(4184,'2024-12-29 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,4,11,0),
(4185,'2024-12-29 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(4186,'2024-12-29 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4187,'2024-12-29 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(4191,'2024-12-29 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4192,'2024-12-29 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4193,'2024-12-29 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,9,0),
(4194,'2024-12-29 21:00:00','piyangodan alınan vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4195,'2024-12-29 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4196,'2024-12-29 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,11,0),
(4211,'2024-12-29 21:00:00','vuk 160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4212,'2024-12-29 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,6,9,0),
(4213,'2024-12-29 21:00:00','vuk 160a','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,3,49,0),
(4214,'2024-12-29 21:00:00','vuk 160a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,3,45,0),
(4216,'2024-12-29 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,2,1,0),
(4217,'2024-12-29 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,20,0),
(4218,'2024-12-29 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,12,9,0),
(4219,'2024-12-29 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,19,7,0),
(4220,'2024-12-29 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,23,10,0),
(4221,'2024-12-29 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,7,8,0),
(4222,'2024-12-29 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,7,7,0),
(4223,'2024-12-29 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,7,0),
(4224,'2024-12-29 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,3,11,0),
(4227,'2024-12-30 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',4,126,9,3),
(4228,'2024-12-30 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',3,34,10,8),
(4229,'2024-12-30 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',2,14,10,14),
(4230,'2024-12-30 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',2,25,10,8),
(4231,'2024-12-30 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',1,13,8,7),
(4232,'2024-12-30 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',1,16,10,6),
(4233,'2024-12-30 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',1,11,9,9),
(4234,'2024-12-30 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',1,5,11,20),
(4235,'2024-12-30 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',1,17,10,5),
(4236,'2024-12-30 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',1,22,3,4),
(4237,'2024-12-30 21:00:00','milli piyango vergileri','/2025-milli-piyango-vergisi/',1,1,24,100),
(4238,'2024-12-30 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',1,10,10,10),
(4239,'2024-12-30 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',1,7,10,14),
(4241,'2024-12-30 21:00:00','2025 büyük ikramiye','/2025-milli-piyango-vergisi/',0,1,86,0),
(4243,'2024-12-30 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,13,8,0),
(4244,'2024-12-30 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,13,9,0),
(4245,'2024-12-30 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,37,8,0),
(4246,'2024-12-30 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,29,9,0),
(4247,'2024-12-30 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,7,6,0),
(4248,'2024-12-30 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,40,9,0),
(4253,'2024-12-30 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(4254,'2024-12-30 21:00:00','matrah artırımı nedir','/matrah-artirimi/',0,1,1,0),
(4255,'2024-12-30 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,12,0),
(4256,'2024-12-30 21:00:00','milli piyango 2025','/2025-milli-piyango-vergisi/',0,3,52,0),
(4257,'2024-12-30 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,5,10,0),
(4258,'2024-12-30 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,16,10,0),
(4259,'2024-12-30 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,3,11,0),
(4260,'2024-12-30 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4261,'2024-12-30 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4262,'2024-12-30 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,7,10,0),
(4263,'2024-12-30 21:00:00','milli piyango dan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4264,'2024-12-30 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,28,10,0),
(4265,'2024-12-30 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,11,11,0),
(4266,'2024-12-30 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,11,0),
(4267,'2024-12-30 21:00:00','milli piyango ikramiyesi 2025','/2025-milli-piyango-vergisi/',0,2,88,0),
(4268,'2024-12-30 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4269,'2024-12-30 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4270,'2024-12-30 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(4271,'2024-12-30 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,9,0),
(4272,'2024-12-30 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4273,'2024-12-30 21:00:00','milli piyango intikal vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4274,'2024-12-30 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,8,0),
(4275,'2024-12-30 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,13,10,0),
(4276,'2024-12-30 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,17,10,0),
(4277,'2024-12-30 21:00:00','milli piyango kazançları','/2025-milli-piyango-vergisi/',0,6,4,0),
(4278,'2024-12-30 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,7,10,0),
(4279,'2024-12-30 21:00:00','milli piyango kesinti ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4280,'2024-12-30 21:00:00','milli piyango ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,15,0),
(4281,'2024-12-30 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4282,'2024-12-30 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,66,10,0),
(4283,'2024-12-30 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,136,7,0),
(4284,'2024-12-30 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4285,'2024-12-30 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,7,11,0),
(4286,'2024-12-30 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4287,'2024-12-30 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,13,11,0),
(4288,'2024-12-30 21:00:00','milli piyango vergisi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4289,'2024-12-30 21:00:00','milli piyango vergisi yüzde kaç','/2025-milli-piyango-vergisi/',0,13,10,0),
(4290,'2024-12-30 21:00:00','milli piyango çıkan ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4291,'2024-12-30 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4292,'2024-12-30 21:00:00','milli piyango\'nun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,13,0),
(4293,'2024-12-30 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(4294,'2024-12-30 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,36,11,0),
(4295,'2024-12-30 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,15,11,0),
(4296,'2024-12-30 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,5,11,0),
(4297,'2024-12-30 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4298,'2024-12-30 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4301,'2024-12-30 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,5,10,0),
(4302,'2024-12-30 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4303,'2024-12-30 21:00:00','piyangodan alınan vergi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4304,'2024-12-30 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,5,11,0),
(4305,'2024-12-30 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(4306,'2024-12-30 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,31,0),
(4318,'2024-12-30 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4319,'2024-12-30 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,17,9,0),
(4320,'2024-12-30 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,18,8,0),
(4321,'2024-12-30 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,43,9,0),
(4322,'2024-12-30 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,6,10,0),
(4323,'2024-12-30 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4324,'2024-12-30 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,11,9,0),
(4325,'2024-12-30 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,7,0),
(4328,'2024-12-31 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',5,107,4,4),
(4329,'2024-12-31 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',2,2,18,100),
(4330,'2024-12-31 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',1,33,9,3),
(4332,'2024-12-31 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',1,6,9,16),
(4333,'2024-12-31 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',1,10,9,10),
(4334,'2024-12-31 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',1,1,14,100),
(4335,'2024-12-31 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',1,8,10,12),
(4336,'2024-12-31 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',1,1,14,100),
(4337,'2024-12-31 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',1,11,9,9),
(4338,'2024-12-31 21:00:00','160 a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,5,0),
(4339,'2024-12-31 21:00:00','213 sayılı kanun','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,51,0),
(4343,'2024-12-31 21:00:00','buyuk ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4344,'2024-12-31 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,11,9,0),
(4345,'2024-12-31 21:00:00','büyük ikramiye ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4346,'2024-12-31 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,5,8,0),
(4347,'2024-12-31 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,8,0),
(4348,'2024-12-31 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,12,10,0),
(4349,'2024-12-31 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,58,9,0),
(4350,'2024-12-31 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,11,10,0),
(4351,'2024-12-31 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,17,9,0),
(4352,'2024-12-31 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4353,'2024-12-31 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,7,7,0),
(4355,'2024-12-31 21:00:00','devlet milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,32,0),
(4358,'2024-12-31 21:00:00','matrah','/matrah-artirimi/',0,1,16,0),
(4359,'2024-12-31 21:00:00','matrah artırımı nedir','/matrah-artirimi/',0,1,1,0),
(4360,'2024-12-31 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,1,0),
(4362,'2024-12-31 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,11,10,0),
(4363,'2024-12-31 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,9,10,0),
(4364,'2024-12-31 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,9,0),
(4365,'2024-12-31 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4366,'2024-12-31 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4367,'2024-12-31 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,10,9,0),
(4368,'2024-12-31 21:00:00','milli piyango ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4369,'2024-12-31 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,8,10,0),
(4371,'2024-12-31 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,8,10,0),
(4372,'2024-12-31 21:00:00','milli piyango ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(4373,'2024-12-31 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4374,'2024-12-31 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4375,'2024-12-31 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4376,'2024-12-31 21:00:00','milli piyango ikramiyesinde vergi varmı','/2025-milli-piyango-vergisi/',0,3,11,0),
(4377,'2024-12-31 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,12,10,0),
(4378,'2024-12-31 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4379,'2024-12-31 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,4,9,0),
(4380,'2024-12-31 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4381,'2024-12-31 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,3,11,0),
(4382,'2024-12-31 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,12,10,0),
(4383,'2024-12-31 21:00:00','milli piyango kazancı vergiye tabi mi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4384,'2024-12-31 21:00:00','milli piyango kazancından vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,5,11,0),
(4385,'2024-12-31 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,11,9,0),
(4386,'2024-12-31 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4387,'2024-12-31 21:00:00','milli piyango kesilen vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4388,'2024-12-31 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,2,16,0),
(4389,'2024-12-31 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4390,'2024-12-31 21:00:00','milli piyango vergi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(4391,'2024-12-31 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,35,8,0),
(4392,'2024-12-31 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4393,'2024-12-31 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,20,0),
(4394,'2024-12-31 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,5,11,0),
(4395,'2024-12-31 21:00:00','milli piyango vergisi yüzde kaç','/2025-milli-piyango-vergisi/',0,5,10,0),
(4396,'2024-12-31 21:00:00','milli piyango çıkan ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4397,'2024-12-31 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4398,'2024-12-31 21:00:00','milli piyango\'nun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4399,'2024-12-31 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4400,'2024-12-31 21:00:00','milli piyangodan kesilen vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4401,'2024-12-31 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,21,11,0),
(4402,'2024-12-31 21:00:00','milli piyangodan vergi alınır mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4403,'2024-12-31 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,5,10,0),
(4404,'2024-12-31 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,11,0),
(4405,'2024-12-31 21:00:00','milli piyangodan çıkan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4406,'2024-12-31 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4407,'2024-12-31 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,6,11,0),
(4408,'2024-12-31 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,9,0),
(4411,'2024-12-31 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4412,'2024-12-31 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4413,'2024-12-31 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,2,18,0),
(4414,'2024-12-31 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4415,'2024-12-31 21:00:00','piyangodan çıkan para vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4423,'2024-12-31 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4424,'2024-12-31 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4425,'2024-12-31 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,9,9,0),
(4426,'2024-12-31 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,9,8,0),
(4427,'2024-12-31 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4428,'2024-12-31 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4429,'2024-12-31 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4430,'2024-12-31 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,3,7,0),
(4432,'2025-01-01 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',11,137,4,8),
(4434,'2025-01-01 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,25,10,4),
(4436,'2025-01-01 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',1,9,8,11),
(4437,'2025-01-01 21:00:00','özel esaslar kaldırıldı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,1,11,100),
(4440,'2025-01-01 21:00:00','borcu sona erdiren sebepler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,47,0),
(4441,'2025-01-01 21:00:00','buyuk ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4442,'2025-01-01 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,9,0),
(4443,'2025-01-01 21:00:00','büyük ikramiye ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4444,'2025-01-01 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4445,'2025-01-01 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,5,9,0),
(4446,'2025-01-01 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,5,10,0),
(4447,'2025-01-01 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,5,8,0),
(4448,'2025-01-01 21:00:00','büyük ikramiyeden alınan vergi','/2025-milli-piyango-vergisi/',0,1,13,0),
(4449,'2025-01-01 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4450,'2025-01-01 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,2,7,0),
(4451,'2025-01-01 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,12,10,0),
(4455,'2025-01-01 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,17,0),
(4458,'2025-01-01 21:00:00','matrah','/matrah-artirimi/',0,1,19,0),
(4459,'2025-01-01 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,12,0),
(4460,'2025-01-01 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4461,'2025-01-01 21:00:00','milli piyango büyük ikramiye vergi kesintisi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4462,'2025-01-01 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4463,'2025-01-01 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,10,0),
(4464,'2025-01-01 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,10,10,0),
(4465,'2025-01-01 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,5,9,0),
(4466,'2025-01-01 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(4467,'2025-01-01 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4468,'2025-01-01 21:00:00','milli piyango dan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4469,'2025-01-01 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4470,'2025-01-01 21:00:00','milli piyango ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,13,0),
(4471,'2025-01-01 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4472,'2025-01-01 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4473,'2025-01-01 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,9,0),
(4474,'2025-01-01 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,3,9,0),
(4475,'2025-01-01 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(4476,'2025-01-01 21:00:00','milli piyango ikramiyesine vergi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4477,'2025-01-01 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4478,'2025-01-01 21:00:00','milli piyango intikal vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4479,'2025-01-01 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,11,0),
(4480,'2025-01-01 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4481,'2025-01-01 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(4482,'2025-01-01 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4483,'2025-01-01 21:00:00','milli piyango kesilen vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4484,'2025-01-01 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,1,11,0),
(4485,'2025-01-01 21:00:00','milli piyango kesinti ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4486,'2025-01-01 21:00:00','milli piyango ne kadar vergi kesiyor','/2025-milli-piyango-vergisi/',0,1,24,0),
(4487,'2025-01-01 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4488,'2025-01-01 21:00:00','milli piyango vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4489,'2025-01-01 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,9,10,0),
(4490,'2025-01-01 21:00:00','milli piyango vergi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4491,'2025-01-01 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4492,'2025-01-01 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4493,'2025-01-01 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,4,11,0),
(4494,'2025-01-01 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4495,'2025-01-01 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4496,'2025-01-01 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4497,'2025-01-01 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4501,'2025-01-01 21:00:00','piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4502,'2025-01-01 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4503,'2025-01-01 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,10,0),
(4504,'2025-01-01 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4505,'2025-01-01 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4506,'2025-01-01 21:00:00','piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4507,'2025-01-01 21:00:00','piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4518,'2025-01-01 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,8,0),
(4520,'2025-01-01 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4521,'2025-01-01 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4522,'2025-01-01 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4523,'2025-01-01 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(4524,'2025-01-01 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,7,0),
(4526,'2025-01-02 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',1,1,9,100),
(4527,'2025-01-02 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,3,10,33),
(4528,'2025-01-02 21:00:00','160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,9,0),
(4529,'2025-01-02 21:00:00','160/a maddesi','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,49,0),
(4530,'2025-01-02 21:00:00','160/a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,6,0),
(4531,'2025-01-02 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(4534,'2025-01-02 21:00:00','buyuk ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4535,'2025-01-02 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,9,0),
(4536,'2025-01-02 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4537,'2025-01-02 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4539,'2025-01-02 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,16,9,0),
(4540,'2025-01-02 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4541,'2025-01-02 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(4542,'2025-01-02 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,7,0),
(4543,'2025-01-02 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(4544,'2025-01-02 21:00:00','hacz','/oldugu/',0,1,5,0),
(4546,'2025-01-02 21:00:00','khk aihm','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,3,12,0),
(4547,'2025-01-02 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(4548,'2025-01-02 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,4,13,0),
(4549,'2025-01-02 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4550,'2025-01-02 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,11,0),
(4551,'2025-01-02 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,8,0),
(4552,'2025-01-02 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4553,'2025-01-02 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,8,10,0),
(4554,'2025-01-02 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,12,0),
(4555,'2025-01-02 21:00:00','milli piyango ikramiyeleri nereden alınır','/2025-milli-piyango-vergisi/',0,1,78,0),
(4556,'2025-01-02 21:00:00','milli piyango ikramiyesi 2025','/2025-milli-piyango-vergisi/',0,3,95,0),
(4557,'2025-01-02 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4558,'2025-01-02 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4559,'2025-01-02 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,4,9,0),
(4560,'2025-01-02 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,5,10,0),
(4561,'2025-01-02 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4562,'2025-01-02 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4563,'2025-01-02 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,3,10,0),
(4564,'2025-01-02 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(4565,'2025-01-02 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4566,'2025-01-02 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,3,4,0),
(4567,'2025-01-02 21:00:00','milli piyango vergi kesintisi ne kadar','/2025-milli-piyango-vergisi/',0,1,18,0),
(4568,'2025-01-02 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,3,5,0),
(4569,'2025-01-02 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,1,16,0),
(4570,'2025-01-02 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(4571,'2025-01-02 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(4572,'2025-01-02 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4573,'2025-01-02 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,11,0),
(4574,'2025-01-02 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4575,'2025-01-02 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,5,11,0),
(4576,'2025-01-02 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4577,'2025-01-02 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4578,'2025-01-02 21:00:00','mpi vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(4581,'2025-01-02 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4582,'2025-01-02 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4586,'2025-01-02 21:00:00','vergi danışmanlığı nedir','/s-s-s/',0,1,86,0),
(4592,'2025-01-02 21:00:00','vuk 160 a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,11,0),
(4593,'2025-01-02 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,4,10,0),
(4594,'2025-01-02 21:00:00','vuk 160/a danıştay kararı','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,2,20,0),
(4596,'2025-01-02 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4597,'2025-01-02 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4598,'2025-01-02 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4599,'2025-01-02 21:00:00','yılbaşı ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4600,'2025-01-02 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4601,'2025-01-02 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(4604,'2025-01-03 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',1,7,5,14),
(4605,'2025-01-03 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(4609,'2025-01-03 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,9,0),
(4610,'2025-01-03 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(4611,'2025-01-03 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4612,'2025-01-03 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(4613,'2025-01-03 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4614,'2025-01-03 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(4615,'2025-01-03 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4616,'2025-01-03 21:00:00','danıştay khk kararları','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,13,0),
(4617,'2025-01-03 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,1,0),
(4619,'2025-01-03 21:00:00','e defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4620,'2025-01-03 21:00:00','e defter nedir kimlere zorunlu','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,64,0),
(4623,'2025-01-03 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(4624,'2025-01-03 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4625,'2025-01-03 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,2,11,0),
(4626,'2025-01-03 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4627,'2025-01-03 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4628,'2025-01-03 21:00:00','milli piyango ikramiyesinde vergi varmı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4629,'2025-01-03 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,3,10,0),
(4630,'2025-01-03 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(4631,'2025-01-03 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,3,9,0),
(4632,'2025-01-03 21:00:00','milli piyango ikramiyesinin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4633,'2025-01-03 21:00:00','milli piyango kesinti','/2025-milli-piyango-vergisi/',0,1,6,0),
(4634,'2025-01-03 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4635,'2025-01-03 21:00:00','milli piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,20,0),
(4636,'2025-01-03 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4637,'2025-01-03 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4638,'2025-01-03 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(4639,'2025-01-03 21:00:00','milli piyangodan kesilen vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4640,'2025-01-03 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4641,'2025-01-03 21:00:00','milli piyangodan vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4642,'2025-01-03 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4646,'2025-01-03 21:00:00','on numara vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4647,'2025-01-03 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4648,'2025-01-03 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4649,'2025-01-03 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4655,'2025-01-03 21:00:00','vergi danışmanlığı nedir','/s-s-s/',0,1,88,0),
(4660,'2025-01-03 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4661,'2025-01-03 21:00:00','vuk 213','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,49,0),
(4663,'2025-01-03 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4664,'2025-01-03 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,8,0),
(4665,'2025-01-03 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(4667,'2025-01-04 21:00:00','khk aihm','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',1,2,29,50),
(4668,'2025-01-04 21:00:00','160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,10,0),
(4669,'2025-01-04 21:00:00','160-a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,10,0),
(4670,'2025-01-04 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(4672,'2025-01-04 21:00:00','213 vuk','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,49,0),
(4673,'2025-01-04 21:00:00','3074 özel usulsüzlük cezası','/s-s-s/',0,1,63,0),
(4677,'2025-01-04 21:00:00','büyük ikramiye ne kadar vergi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4678,'2025-01-04 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4679,'2025-01-04 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,1,11,0),
(4680,'2025-01-04 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4681,'2025-01-04 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(4682,'2025-01-04 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(4683,'2025-01-04 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,2,1,0),
(4685,'2025-01-04 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,52,0),
(4686,'2025-01-04 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,1,0),
(4688,'2025-01-04 21:00:00','matrah arttırımı','/matrah-artirimi/',0,1,1,0),
(4689,'2025-01-04 21:00:00','mevzuat hiyerarşisi','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,12,0),
(4690,'2025-01-04 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4691,'2025-01-04 21:00:00','milli piyango büyük ikramiye nasıl alınır','/2025-milli-piyango-vergisi/',0,1,80,0),
(4692,'2025-01-04 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4693,'2025-01-04 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4694,'2025-01-04 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4695,'2025-01-04 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4696,'2025-01-04 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,10,0),
(4697,'2025-01-04 21:00:00','milli piyango ikramiyesinden vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(4698,'2025-01-04 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(4699,'2025-01-04 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4700,'2025-01-04 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,3,5,0),
(4701,'2025-01-04 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,2,9,0),
(4702,'2025-01-04 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,2,16,0),
(4703,'2025-01-04 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(4704,'2025-01-04 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4706,'2025-01-04 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,2,19,0),
(4707,'2025-01-04 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4710,'2025-01-04 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,44,0),
(4713,'2025-01-04 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,4,11,0),
(4716,'2025-01-04 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4718,'2025-01-04 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,5,0),
(4719,'2025-01-04 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,1,8,0),
(4720,'2025-01-04 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,7,0),
(4721,'2025-01-04 21:00:00','ölüm vergi borcunu sona erdirir mi','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(4723,'2025-01-05 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',1,2,10,50),
(4724,'2025-01-05 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(4729,'2025-01-05 21:00:00','buyuk ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4730,'2025-01-05 21:00:00','büyük ikramiye 2025 hangi ile çıktı','/2025-milli-piyango-vergisi/',0,1,96,0),
(4731,'2025-01-05 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4732,'2025-01-05 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4733,'2025-01-05 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,8,0),
(4734,'2025-01-05 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,12,0),
(4737,'2025-01-05 21:00:00','e defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4740,'2025-01-05 21:00:00','khk aihm','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,27,0),
(4741,'2025-01-05 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,2,1,0),
(4742,'2025-01-05 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,12,0),
(4743,'2025-01-05 21:00:00','milli piyango büyük ikramiye nereden alinir','/2025-milli-piyango-vergisi/',0,1,37,0),
(4744,'2025-01-05 21:00:00','milli piyango büyük ikramiye nereden tahsil edilir','/2025-milli-piyango-vergisi/',0,2,67,0),
(4745,'2025-01-05 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4746,'2025-01-05 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,5,9,0),
(4747,'2025-01-05 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4748,'2025-01-05 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4749,'2025-01-05 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,4,9,0),
(4750,'2025-01-05 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,6,6,0),
(4751,'2025-01-05 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,8,0),
(4752,'2025-01-05 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(4753,'2025-01-05 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4754,'2025-01-05 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4755,'2025-01-05 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,44,0),
(4758,'2025-01-05 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,4,11,0),
(4759,'2025-01-05 21:00:00','vergi danışmanlığı nedir','/s-s-s/',0,1,88,0),
(4763,'2025-01-05 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,3,10,0),
(4765,'2025-01-05 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4766,'2025-01-05 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4767,'2025-01-05 21:00:00','yılbaşı ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(4768,'2025-01-05 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(4770,'2025-01-06 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',1,4,10,25),
(4771,'2025-01-06 21:00:00','milli piyango ikramiyesinden vergi kesilir mi','/2025-milli-piyango-vergisi/',1,1,9,100),
(4772,'2025-01-06 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,1,11,100),
(4773,'2025-01-06 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,4,6,0),
(4774,'2025-01-06 21:00:00','160/a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,2,6,0),
(4775,'2025-01-06 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(4776,'2025-01-06 21:00:00','3074 özel usulsüzlük cezası','/s-s-s/',0,1,63,0),
(4779,'2025-01-06 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,2,10,0),
(4780,'2025-01-06 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(4781,'2025-01-06 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(4782,'2025-01-06 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,3,9,0),
(4785,'2025-01-06 21:00:00','indirimli kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,13,0),
(4786,'2025-01-06 21:00:00','khk aihm','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,2,39,0),
(4787,'2025-01-06 21:00:00','kurum vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(4789,'2025-01-06 21:00:00','matrah','/matrah-artirimi/',0,1,16,0),
(4790,'2025-01-06 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(4792,'2025-01-06 21:00:00','matrah artırımı nedir','/matrah-artirimi/',0,3,1,0),
(4793,'2025-01-06 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,12,0),
(4794,'2025-01-06 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4795,'2025-01-06 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,10,0),
(4796,'2025-01-06 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,10,0),
(4797,'2025-01-06 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(4798,'2025-01-06 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4799,'2025-01-06 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4800,'2025-01-06 21:00:00','milli piyango ikramiye vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4801,'2025-01-06 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4802,'2025-01-06 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4803,'2025-01-06 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,8,0),
(4804,'2025-01-06 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,2,9,0),
(4805,'2025-01-06 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,9,0),
(4806,'2025-01-06 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,16,0),
(4807,'2025-01-06 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(4808,'2025-01-06 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,8,5,0),
(4809,'2025-01-06 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(4810,'2025-01-06 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(4811,'2025-01-06 21:00:00','milli piyangodan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(4812,'2025-01-06 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(4813,'2025-01-06 21:00:00','mukellef iletişim','/iletisim/',0,2,37,0),
(4815,'2025-01-06 21:00:00','parasal ve parasal olmayan kalemler','/enflasyon-muhasebesi-geri-mi-geliyor/',0,1,83,0),
(4816,'2025-01-06 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(4819,'2025-01-06 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,7,11,0),
(4823,'2025-01-06 21:00:00','vuk 160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(4824,'2025-01-06 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,10,0),
(4827,'2025-01-06 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(4828,'2025-01-06 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(4829,'2025-01-06 21:00:00','yılbaşı ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(4830,'2025-01-06 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,7,0),
(4832,'2025-01-06 21:00:00','özel usulsüzlük cezasına itiraz','/s-s-s/',0,1,42,0),
(5170,'2025-01-09 21:00:00','yılbaşı ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(5169,'2025-01-09 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5168,'2025-01-09 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5167,'2025-01-09 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5166,'2025-01-09 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,2,1,0),
(5162,'2025-01-09 21:00:00','vergi borcunu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,10,0),
(5161,'2025-01-09 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,12,11,0),
(5158,'2025-01-09 21:00:00','on numara vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5159,'2025-01-09 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5157,'2025-01-09 21:00:00','mp ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(5156,'2025-01-09 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5155,'2025-01-09 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(5154,'2025-01-09 21:00:00','milli piyango vergisi 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(5153,'2025-01-09 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,8,0),
(5152,'2025-01-09 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,2,4,0),
(5151,'2025-01-09 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5150,'2025-01-09 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,10,0),
(5149,'2025-01-09 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5148,'2025-01-09 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5147,'2025-01-09 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,6,11,0),
(5146,'2025-01-09 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,3,13,0),
(5144,'2025-01-09 21:00:00','matrah arttırımı','/matrah-artirimi/',0,1,1,0),
(5145,'2025-01-09 21:00:00','matrah artırımı','/matrah-artirimi/',0,3,1,0),
(5143,'2025-01-09 21:00:00','kağıt fatura limiti','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(5139,'2025-01-09 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,1,0),
(5137,'2025-01-09 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(5136,'2025-01-09 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(5135,'2025-01-09 21:00:00','büyük ikramiye vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(5133,'2025-01-09 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(5132,'2025-01-09 21:00:00','160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,8,0),
(5130,'2025-01-09 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',1,2,10,50),
(5128,'2025-01-08 21:00:00','yılbaşı ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(5127,'2025-01-08 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,3,1,0),
(5125,'2025-01-08 21:00:00','vuk 160/a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,9,0),
(5122,'2025-01-08 21:00:00','vergi borcunu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,11,0),
(5120,'2025-01-08 21:00:00','on numara vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5121,'2025-01-08 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,8,11,0),
(5118,'2025-01-08 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(5117,'2025-01-08 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,12,8,0),
(5116,'2025-01-08 21:00:00','milli piyango vergi kesintisi 2023','/2025-milli-piyango-vergisi/',0,1,11,0),
(5115,'2025-01-08 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,1,19,0),
(5114,'2025-01-08 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,11,0),
(5113,'2025-01-08 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5112,'2025-01-08 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(5111,'2025-01-08 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5110,'2025-01-08 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,10,0),
(5109,'2025-01-08 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,4,12,0),
(5107,'2025-01-08 21:00:00','matrah artırımı nedir','/matrah-artirimi/',0,2,1,0),
(5105,'2025-01-08 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(5103,'2025-01-08 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,3,1,0),
(5041,'2025-01-07 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',2,9,4,22),
(5042,'2025-01-07 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',1,2,8,50),
(5102,'2025-01-08 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(5045,'2025-01-07 21:00:00','160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,11,0),
(5046,'2025-01-07 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,6,0),
(5047,'2025-01-07 21:00:00','160/a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,6,0),
(5048,'2025-01-07 21:00:00','160/a nedir','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(5049,'2025-01-07 21:00:00','160/a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,5,0),
(5099,'2025-01-08 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,7,9,0),
(5100,'2025-01-08 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(5101,'2025-01-08 21:00:00','büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(5097,'2025-01-08 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,2,8,0),
(5098,'2025-01-08 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5053,'2025-01-07 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,10,0),
(5054,'2025-01-07 21:00:00','büyük ikramiye ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5055,'2025-01-07 21:00:00','büyük ikramiye vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5056,'2025-01-07 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,9,0),
(5057,'2025-01-07 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(5058,'2025-01-07 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5059,'2025-01-07 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,2,1,0),
(5062,'2025-01-07 21:00:00','kağıt fatura limiti','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(5063,'2025-01-07 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(5064,'2025-01-07 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,2,7,0),
(5065,'2025-01-07 21:00:00','milli piyango büyük ikramiye kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5066,'2025-01-07 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,11,0),
(5067,'2025-01-07 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5068,'2025-01-07 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,9,0),
(5069,'2025-01-07 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5070,'2025-01-07 21:00:00','milli piyango kazanan ne kadar vergi öder','/2025-milli-piyango-vergisi/',0,1,11,0),
(5071,'2025-01-07 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,3,10,0),
(5072,'2025-01-07 21:00:00','milli piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,18,0),
(5073,'2025-01-07 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,9,0),
(5074,'2025-01-07 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,2,11,0),
(5075,'2025-01-07 21:00:00','milli piyango çıkan ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5076,'2025-01-07 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5078,'2025-01-07 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,11,11,0),
(5095,'2025-01-08 21:00:00','160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,4,10,0),
(5080,'2025-01-07 21:00:00','vuk 160 a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(5081,'2025-01-07 21:00:00','vuk 160 a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,11,0),
(5082,'2025-01-07 21:00:00','vuk 160 maddesi','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,38,0),
(5083,'2025-01-07 21:00:00','vuk 160 maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,29,0),
(5084,'2025-01-07 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(5085,'2025-01-07 21:00:00','vuk 160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(5094,'2025-01-08 21:00:00','160 a yoklaması','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,5,0),
(5092,'2025-01-08 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',1,5,4,20),
(5093,'2025-01-08 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',1,1,11,100),
(5088,'2025-01-07 21:00:00','yılbaşı ikramiyesi vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5089,'2025-01-07 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(5090,'2025-01-07 21:00:00','yılbaşı ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(5578,'2025-01-12 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,5,10,0),
(5577,'2025-01-12 21:00:00','özel esaslar kaldırıldı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,11,10,0),
(5576,'2025-01-12 21:00:00','özel esaslar kaldırıldı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,1,11,0),
(5575,'2025-01-12 21:00:00','yılbaşı ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(5574,'2025-01-12 21:00:00','yeşil defter nedir','/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/',0,1,1,0),
(5573,'2025-01-12 21:00:00','vuk 160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(5572,'2025-01-12 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(5570,'2025-01-12 21:00:00','vergi incelemesi','/',0,1,30,0),
(5571,'2025-01-12 21:00:00','vergi tarhı nedir','/2021/02/21/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir/',0,2,1,0),
(5568,'2025-01-12 21:00:00','vergi davaları','/',0,2,10,0),
(5569,'2025-01-12 21:00:00','vergi ihbarnamesi','/tag/vergi-ceza-ihbarnamesi/',0,1,7,0),
(5567,'2025-01-12 21:00:00','vergi borcunu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,1,7,0),
(5566,'2025-01-12 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,12,10,0),
(5565,'2025-01-12 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,6,7,0),
(5563,'2025-01-12 21:00:00','piyangodan alınan vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5564,'2025-01-12 21:00:00','sahte fatura','/2021/06/06/sahte-fatura-kullanmanin-sonuclari-nelerdir/',0,13,7,0),
(5561,'2025-01-12 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(5562,'2025-01-12 21:00:00','piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5559,'2025-01-12 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5560,'2025-01-12 21:00:00','piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,10,0),
(5556,'2025-01-12 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5557,'2025-01-12 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,2,8,0),
(5558,'2025-01-12 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5554,'2025-01-12 21:00:00','milli piyangodan ne kadar vergi kesilir','/2025-milli-piyango-vergisi/',0,1,11,0),
(5555,'2025-01-12 21:00:00','milli piyangonun ne kadarı vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5553,'2025-01-12 21:00:00','milli piyango yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,2,8,0),
(5552,'2025-01-12 21:00:00','milli piyango yüzde kaç vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5551,'2025-01-12 21:00:00','milli piyango vergisi ne kadar 2025','/2025-milli-piyango-vergisi/',0,1,5,0),
(5550,'2025-01-12 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,3,11,0),
(5549,'2025-01-12 21:00:00','milli piyango vergisi kaç','/2025-milli-piyango-vergisi/',0,2,10,0),
(5548,'2025-01-12 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,17,7,0),
(5547,'2025-01-12 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,16,6,0),
(5545,'2025-01-12 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,2,8,0),
(5546,'2025-01-12 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,3,3,0),
(5544,'2025-01-12 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,5,10,0),
(5543,'2025-01-12 21:00:00','milli piyango kesinti ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(5542,'2025-01-12 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5541,'2025-01-12 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5539,'2025-01-12 21:00:00','milli piyango ikramiyesi vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5540,'2025-01-12 21:00:00','milli piyango ikramiyesinde kesinti varmı','/2025-milli-piyango-vergisi/',0,1,11,0),
(5538,'2025-01-12 21:00:00','milli piyango ikramiyelerinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(5537,'2025-01-12 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,8,9,0),
(5536,'2025-01-12 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(5383,'2025-01-10 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',1,3,11,33),
(5384,'2025-01-10 21:00:00','160/a','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,11,0),
(5385,'2025-01-10 21:00:00','2025 milli piyango ikramiyesi ne kadar','/2025-milli-piyango-vergisi/',0,1,86,0),
(5386,'2025-01-10 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,8,0),
(5387,'2025-01-10 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,11,0),
(5388,'2025-01-10 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5389,'2025-01-10 21:00:00','büyük ikramiyenin ne kadarı vergi','/2025-milli-piyango-vergisi/',0,2,10,0),
(5390,'2025-01-10 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(5391,'2025-01-10 21:00:00','danıştay nedir','/verginin-kanuniligi-ilkesi-ne-demektir-genel-tebliglerin-normlar-hiyerarsisindeki-yeri-nedir/',0,1,1,0),
(5535,'2025-01-12 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,8,0),
(5393,'2025-01-10 21:00:00','kurumlar vergisi','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,1,0),
(5394,'2025-01-10 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,12,0),
(5395,'2025-01-10 21:00:00','milli piyango büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,10,0),
(5396,'2025-01-10 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(5397,'2025-01-10 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5398,'2025-01-10 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(5399,'2025-01-10 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(5400,'2025-01-10 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,5,9,0),
(5401,'2025-01-10 21:00:00','milli piyango ikramiye vergi','/2025-milli-piyango-vergisi/',0,2,10,0),
(5402,'2025-01-10 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,10,0),
(5403,'2025-01-10 21:00:00','milli piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5404,'2025-01-10 21:00:00','milli piyango ikramiyesinden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,1,11,0),
(5405,'2025-01-10 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(5406,'2025-01-10 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5407,'2025-01-10 21:00:00','milli piyango kazanınca vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5408,'2025-01-10 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5409,'2025-01-10 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,3,7,0),
(5410,'2025-01-10 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',0,1,5,0),
(5411,'2025-01-10 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,17,7,0),
(5412,'2025-01-10 21:00:00','milli piyango vergisi kaç','/2025-milli-piyango-vergisi/',0,2,11,0),
(5413,'2025-01-10 21:00:00','milli piyango vergisi ne kadar 2025','/2025-milli-piyango-vergisi/',0,3,5,0),
(5414,'2025-01-10 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,8,0),
(5415,'2025-01-10 21:00:00','milli piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5416,'2025-01-10 21:00:00','milli piyangodan kesilen vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5417,'2025-01-10 21:00:00','milli piyangonun vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5418,'2025-01-10 21:00:00','milli piyangonun yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5420,'2025-01-10 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(5421,'2025-01-10 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(5422,'2025-01-10 21:00:00','piyango vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(5423,'2025-01-10 21:00:00','piyangodan kazanılan paranın vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5424,'2025-01-10 21:00:00','piyangonun vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5425,'2025-01-10 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,28,6,0),
(5426,'2025-01-10 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,6,11,0),
(5427,'2025-01-10 21:00:00','vergi borcunu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,3,10,0),
(5534,'2025-01-12 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,9,0),
(5533,'2025-01-12 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,2,11,0),
(5430,'2025-01-10 21:00:00','vuk 160 a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(5431,'2025-01-10 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,10,0),
(5432,'2025-01-10 21:00:00','vuk 160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,6,0),
(5531,'2025-01-12 21:00:00','matrah artırımı','/matrah-artirimi/',0,1,1,0),
(5532,'2025-01-12 21:00:00','matrah nedir','/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi/',0,1,13,0),
(5434,'2025-01-10 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,2,6,0),
(5435,'2025-01-10 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,3,7,0),
(5436,'2025-01-10 21:00:00','yılbaşı ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(5530,'2025-01-12 21:00:00','matrah artırımı','/2023/02/14/1016/',0,1,1,0),
(5438,'2025-01-11 21:00:00','büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',1,5,9,20),
(5440,'2025-01-11 21:00:00','milli piyango vergi kesintisi 2025','/2025-milli-piyango-vergisi/',1,3,4,33),
(5529,'2025-01-12 21:00:00','izaha davet nedir','/vergi-hukukunda-izaha-davet-uygulamasi-nedir-2025/',0,4,6,0),
(5442,'2025-01-11 21:00:00','160/a maddesi','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,2,7,0),
(5443,'2025-01-11 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,6,0),
(5444,'2025-01-11 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5445,'2025-01-11 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,8,0),
(5446,'2025-01-11 21:00:00','büyük ikramiyeden alınan vergi','/2025-milli-piyango-vergisi/',0,2,11,0),
(5447,'2025-01-11 21:00:00','büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(5448,'2025-01-11 21:00:00','büyük ikramiyenin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(5449,'2025-01-11 21:00:00','büyük ikramiyenin yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5528,'2025-01-12 21:00:00','izaha davet ne demek','/vergi-hukukunda-izaha-davet-uygulamasi-nedir-2025/',0,1,9,0),
(5527,'2025-01-12 21:00:00','indirimli kurumlar vergisi nedir','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/',0,1,14,0),
(5526,'2025-01-12 21:00:00','ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,3,11,0),
(5454,'2025-01-11 21:00:00','matrah','/matrah-artirimi/',0,1,12,0),
(5456,'2025-01-11 21:00:00','matrah artırımı','/matrah-artirimi/',0,2,1,0),
(5457,'2025-01-11 21:00:00','milli piyango büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,5,11,0),
(5458,'2025-01-11 21:00:00','milli piyango büyük ikramiye vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5459,'2025-01-11 21:00:00','milli piyango büyük ikramiyeden ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,3,9,0),
(5460,'2025-01-11 21:00:00','milli piyango büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(5461,'2025-01-11 21:00:00','milli piyango büyük ikramiyenin vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5462,'2025-01-11 21:00:00','milli piyango da vergi ne kadar','/2025-milli-piyango-vergisi/',0,1,9,0),
(5463,'2025-01-11 21:00:00','milli piyango dan vergi alınıyor mu','/2025-milli-piyango-vergisi/',0,1,11,0),
(5464,'2025-01-11 21:00:00','milli piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5465,'2025-01-11 21:00:00','milli piyango gelir vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(5466,'2025-01-11 21:00:00','milli piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,8,9,0),
(5467,'2025-01-11 21:00:00','milli piyango ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,9,0),
(5468,'2025-01-11 21:00:00','milli piyango ikramiyesinden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,1,10,0),
(5469,'2025-01-11 21:00:00','milli piyango ikramiyesinin vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,10,0),
(5470,'2025-01-11 21:00:00','milli piyango kazanan vergi öder mi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5471,'2025-01-11 21:00:00','milli piyango kazanç vergisi','/2025-milli-piyango-vergisi/',0,3,9,0),
(5472,'2025-01-11 21:00:00','milli piyango kesilen vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5473,'2025-01-11 21:00:00','milli piyango ne kadar vergi','/2025-milli-piyango-vergisi/',0,1,9,0),
(5474,'2025-01-11 21:00:00','milli piyango vergi','/2025-milli-piyango-vergisi/',0,3,9,0),
(5475,'2025-01-11 21:00:00','milli piyango vergi oranı','/2025-milli-piyango-vergisi/',0,1,8,0),
(5476,'2025-01-11 21:00:00','milli piyango vergisi','/2025-milli-piyango-vergisi/',0,11,8,0),
(5477,'2025-01-11 21:00:00','milli piyango vergisi kaç','/2025-milli-piyango-vergisi/',0,1,11,0),
(5478,'2025-01-11 21:00:00','milli piyango vergisi ne kadar 2024','/2025-milli-piyango-vergisi/',0,1,11,0),
(5479,'2025-01-11 21:00:00','milli piyango vergisi ne kadar 2025','/2025-milli-piyango-vergisi/',0,2,4,0),
(5480,'2025-01-11 21:00:00','milli piyango vergisi var mı','/2025-milli-piyango-vergisi/',0,1,11,0),
(5481,'2025-01-11 21:00:00','milli piyango yüzde kaçı vergi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5482,'2025-01-11 21:00:00','milli piyango çıkarsa vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,7,0),
(5483,'2025-01-11 21:00:00','milli piyango ödül vergisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5484,'2025-01-11 21:00:00','milli piyangodan ne kadar vergi kesiliyor','/2025-milli-piyango-vergisi/',0,2,11,0),
(5485,'2025-01-11 21:00:00','milli piyangonun vergisi ne kadar','/2025-milli-piyango-vergisi/',0,1,11,0),
(5486,'2025-01-11 21:00:00','piyango gelir vergisi','/2025-milli-piyango-vergisi/',0,2,9,0),
(5487,'2025-01-11 21:00:00','piyango ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,7,0),
(5488,'2025-01-11 21:00:00','piyango ikramiyesi vergisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(5489,'2025-01-11 21:00:00','piyango vergi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5490,'2025-01-11 21:00:00','piyango vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,10,0),
(5491,'2025-01-11 21:00:00','piyango vergisi','/2025-milli-piyango-vergisi/',0,6,9,0),
(5525,'2025-01-12 21:00:00','e haciz nasıl kaldırılır','/',0,1,66,0),
(5524,'2025-01-12 21:00:00','büyük ikramiyeden alınan vergi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5494,'2025-01-11 21:00:00','sayısal loto büyük ikramiyeden vergi kesiliyor mu','/2025-milli-piyango-vergisi/',0,13,7,0),
(5495,'2025-01-11 21:00:00','vergi borcunu sona erdiren haller','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,14,11,0),
(5496,'2025-01-11 21:00:00','vergi borcunu sona erdiren nedenler','/vergi-borcunu-sona-erdiren-sebepler-nelerdir/',0,2,11,0),
(5523,'2025-01-12 21:00:00','büyük ikramiyede vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,8,0),
(5521,'2025-01-12 21:00:00','büyük ikramiye vergi kesintisi','/2025-milli-piyango-vergisi/',0,1,11,0),
(5522,'2025-01-12 21:00:00','büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,4,8,0),
(5520,'2025-01-12 21:00:00','büyük ikramiye kesintileri','/2025-milli-piyango-vergisi/',0,1,9,0),
(5519,'2025-01-12 21:00:00','büyük ikramiye devlet kesintileri','/2025-milli-piyango-vergisi/',0,1,11,0),
(5518,'2025-01-12 21:00:00','160/a','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,3,10,0),
(5516,'2025-01-12 21:00:00','vergi davası','/',2,10,7,20),
(5517,'2025-01-12 21:00:00','büyük ikramiyenin faizi ne kadar','/2025-milli-piyango-vergisi/',1,1,24,100),
(5515,'2025-01-12 21:00:00','dava vergi','/',3,3,1,100),
(5508,'2025-01-11 21:00:00','vuk 160','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,10,0),
(5509,'2025-01-11 21:00:00','vuk 160 a nedir','/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/',0,1,11,0),
(5510,'2025-01-11 21:00:00','vuk 160/a','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/',0,1,7,0),
(5511,'2025-01-11 21:00:00','yılbaşı bileti vergisi','/2025-milli-piyango-vergisi/',0,1,6,0),
(5512,'2025-01-11 21:00:00','yılbaşı büyük ikramiye vergisi','/2025-milli-piyango-vergisi/',0,1,6,0),
(5513,'2025-01-11 21:00:00','yılbaşı ikramiyesi vergisi ne kadar','/2025-milli-piyango-vergisi/',0,2,10,0),
(5514,'2025-01-11 21:00:00','özel esaslar kalktı mı','/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi/',0,2,10,0);
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(5,'/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/','2025-01-16 05:07:35','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:53:28','MOBILE','https://www.davavergi.com/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/','https://www.davavergi.com/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\",\"https:\\/\\/www.davavergi.com\\/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=xhcB2QnNZUrE18egJcB1oQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:53:28Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\",\"https:\\/\\/www.davavergi.com\\/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(6,'/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/','2025-01-16 05:07:50','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:38:39','MOBILE','https://www.davavergi.com/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/','https://www.davavergi.com/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Iba1CX5b_VBYAMo4IoKeTA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:38:39Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(7,'/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/','2025-01-16 05:08:06','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:18:01','MOBILE','https://www.davavergi.com/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/','https://www.davavergi.com/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=aAZYhnRsUcRCZB9rTXLgnA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:18:01Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(8,'/verginin-tebligi-ve-teblig-usulunde-son-durum/','2025-01-16 05:08:22','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:58:53','MOBILE','https://www.davavergi.com/verginin-tebligi-ve-teblig-usulunde-son-durum/','https://www.davavergi.com/verginin-tebligi-ve-teblig-usulunde-son-durum/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=gShf2nu1JkAlAfXyzKygbg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:58:53Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/verginin-tebligi-ve-teblig-usulunde-son-durum\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/verginin-tebligi-ve-teblig-usulunde-son-durum\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(9,'/engellilere-saglanan-vergisel-avantajlari-1/','2025-01-16 05:08:37','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:03:57','MOBILE','https://www.davavergi.com/engellilere-saglanan-vergisel-avantajlari-1/','https://www.davavergi.com/engellilere-saglanan-vergisel-avantajlari-1/','','[\"https:\\/\\/www.davavergi.com\\/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir\\/\",\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=3aAfxawowz7lqLflSWWHfQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:03:57Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-1\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-1\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir\\/\",\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(10,'/vergi-aflarinin-gerekceleri-ve-ozellikleri/','2025-01-16 05:08:53','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:46:37','MOBILE','https://www.davavergi.com/vergi-aflarinin-gerekceleri-ve-ozellikleri/','https://www.davavergi.com/vergi-aflarinin-gerekceleri-ve-ozellikleri/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-barisi\\/\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=u5EZ_Qw1hZYEOREDfBkg5g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:46:37Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-gerekceleri-ve-ozellikleri\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-gerekceleri-ve-ozellikleri\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-barisi\\/\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(11,'/sahte-fatura-kullanmanin-sonuclari-nelerdir/','2025-01-16 05:09:08','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:40:24','MOBILE','https://www.davavergi.com/sahte-fatura-kullanmanin-sonuclari-nelerdir/','https://www.davavergi.com/sahte-fatura-kullanmanin-sonuclari-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=eRfGPmTx-cz24Vo-fQlTaA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:40:24Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(12,'/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir/','2025-01-16 05:09:23','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:03:25','MOBILE','https://www.davavergi.com/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir/','https://www.davavergi.com/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=bTtEm_Q3ced10eORYw0Bkg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:03:25Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(13,'/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari/','2025-01-16 05:09:39','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:10:09','MOBILE','https://www.davavergi.com/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari/','https://www.davavergi.com/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=EcLhrTt9deBZ7qLLDO4z3w&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:10:09Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(14,'/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi/','2025-01-16 05:09:56','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:24:24','MOBILE','https://www.davavergi.com/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi/','https://www.davavergi.com/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi/','','[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=SfdN2yoAJXEPrxf-hjc4CQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:24:24Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(15,'/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/','2025-01-16 05:10:12','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:49:32','MOBILE','https://www.davavergi.com/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/','https://www.davavergi.com/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=xISl7LeUBONDpAEV22ZEFw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:49:32Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(16,'/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir/','2025-01-16 05:10:27','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:32:08','MOBILE','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir/','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir/','','[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=LXMXgLhJVI8Cw-AIQIpbtQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:32:08Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(17,'/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/','2025-01-16 05:10:44','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:59:16','MOBILE','https://www.davavergi.com/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/','https://www.davavergi.com/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=TDFh_u35gDvs4fV8FbEPGw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:59:16Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(18,'/zayi-belgesi/','2025-01-16 05:11:01','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:54:07','MOBILE','https://www.davavergi.com/zayi-belgesi/','https://www.davavergi.com/zayi-belgesi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=LEIY3hOtUUdKVFGDJCI6nA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:54:07Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/zayi-belgesi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/zayi-belgesi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(21,'/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/','2025-01-16 05:11:48','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-04 08:00:16','MOBILE','https://www.davavergi.com/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/','https://www.davavergi.com/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=W56wCh8KWgHFhwKwkv1WoQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-04T11:00:16Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(24,'/hakkimizda/','2025-01-16 05:13:42','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-15 21:42:17','MOBILE','https://www.davavergi.com/hakkimizda/','https://www.davavergi.com/hakkimizda/','','[\"https:\\/\\/www.davavergi.com\\/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti\\/\",\"https:\\/\\/davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=2qCZwzFnwFUuN3EZDTnZvw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-16T00:42:17Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/hakkimizda\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/hakkimizda\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti\\/\",\"https:\\/\\/davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(25,'/vergi-borcunun-zamanasimina-ugramasi-nedir/','2025-01-16 05:13:58','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:26:35','MOBILE','https://www.davavergi.com/vergi-borcunun-zamanasimina-ugramasi-nedir/','https://www.davavergi.com/vergi-borcunun-zamanasimina-ugramasi-nedir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=r1SYKU8_mmmwqa714Zv1ZQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:26:35Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunun-zamanasimina-ugramasi-nedir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunun-zamanasimina-ugramasi-nedir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-artiriminda-bulunulan-donemler-icin-vergi-incelemesi-yapilabilir-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(26,'/958/','2025-01-16 05:14:14','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:45:11','MOBILE','https://www.davavergi.com/958/','https://www.davavergi.com/958/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=fSUzP4BEK5CAzHaTYBoSyA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:45:11Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/958\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/958\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(27,'/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar/','2025-01-16 05:14:29','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:12:24','MOBILE','https://www.davavergi.com/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar/','https://www.davavergi.com/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=2HjRozaYOi2nDqRsF-Fzkw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:12:24Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-ihtiyati-haciz-uygulamasi-hangi-hallerde-ihtiyati-haciz-uygulanabilir-ihtiyati-haciz-nasil-kalkar\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(28,'/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir/','2025-01-16 05:14:44','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:46:24','MOBILE','https://www.davavergi.com/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir/','https://www.davavergi.com/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=PAlowE5zFyyH4uDnPxvw7Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:46:24Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-sirasinda-mukelleflerin-hak-ve-odevleri-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(29,'/dikkat-maliyeden-mektup-var/','2025-01-16 05:15:00','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:13:09','MOBILE','https://www.davavergi.com/dikkat-maliyeden-mektup-var/','https://www.davavergi.com/dikkat-maliyeden-mektup-var/','','[\"https:\\/\\/www.davavergi.com\\/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi\\/\",\"https:\\/\\/www.davavergi.com\\/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=x5zLWTi4S-5A72phIVC9rw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:13:09Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi\\/\",\"https:\\/\\/www.davavergi.com\\/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(30,'/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari/','2025-01-16 05:15:17','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:20:54','MOBILE','https://www.davavergi.com/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari/','https://www.davavergi.com/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Pih7JtaV2OIlTRbu2oEAig&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:20:54Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-fatura-kullanmanin-sonuclari-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(31,'/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu/','2025-01-16 05:15:32','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:33:27','MOBILE','https://www.davavergi.com/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu/','https://www.davavergi.com/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=bR4CmfDC8oeGF7EJJG7g4Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:33:27Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(32,'/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/','2025-01-16 05:15:48','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:27:28','MOBILE','https://www.davavergi.com/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/','https://www.davavergi.com/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=_32SLZQE4R6kx9myVxISmQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:27:28Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(33,'/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2/','2025-01-16 05:16:05','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:45:38','MOBILE','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2/','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=4bXHyybpjk-7zfMPXvF8jQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:45:38Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(34,'/mali-tatilin-vergi-davalarina-etkisi/','2025-01-16 05:16:20','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:42:54','MOBILE','https://www.davavergi.com/mali-tatilin-vergi-davalarina-etkisi/','https://www.davavergi.com/mali-tatilin-vergi-davalarina-etkisi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=5odrOWzM3f9jnVVKrAgiAg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:42:54Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(35,'/vergi-yapilandirma-duzenlemesi-kabul-edildi/','2025-01-16 05:16:36','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:39:23','MOBILE','https://www.davavergi.com/vergi-yapilandirma-duzenlemesi-kabul-edildi/','https://www.davavergi.com/vergi-yapilandirma-duzenlemesi-kabul-edildi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor\\/\",\"https:\\/\\/www.davavergi.com\\/elektronik-ortamda-tebligde-ceza-uygulanablir-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=4CRDcQhIkTxRr1M8pWOfQg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:39:23Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirma-duzenlemesi-kabul-edildi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirma-duzenlemesi-kabul-edildi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor\\/\",\"https:\\/\\/www.davavergi.com\\/elektronik-ortamda-tebligde-ceza-uygulanablir-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(36,'/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi/','2025-01-16 05:16:51','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:20:12','MOBILE','https://www.davavergi.com/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi/','https://www.davavergi.com/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=XX7Lh9Z2xBEHcb1GXCU3Pg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:20:12Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(37,'/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/','2025-01-16 05:17:07','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:07:50','MOBILE','https://www.davavergi.com/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/','https://www.davavergi.com/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=ei-W48QQVAo8_4GMlf_5Cw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:07:50Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(38,'/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/','2025-01-16 05:17:22','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:54:29','MOBILE','https://www.davavergi.com/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/','https://www.davavergi.com/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/','','[\"https:\\/\\/www.davavergi.com\\/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=iMnKDQKyxETfWmdCjoA48g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:54:29Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasina-dair-kanunun-kapsaminda-vergi-borclarimizi-yapilandiralim-mi-matrah-artiriminda-bulunalim-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(39,'/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir/','2025-01-16 05:17:37','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:03:52','MOBILE','https://www.davavergi.com/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir/','https://www.davavergi.com/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir/','','[\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=u1hqgyEsuntTt3-D-J2FJg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:03:52Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(40,'/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu/','2025-01-16 05:17:53','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:42:45','MOBILE','https://www.davavergi.com/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu/','https://www.davavergi.com/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=sq0fsjIdY7ql2vt8egG6yQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:42:45Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sirket-ortaklari-ve-mudurlerinin-vergi-borclarindan-sorumlulugu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(41,'/vergi-incelemesi-nedir/','2025-01-16 05:18:09','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:29:19','MOBILE','https://www.davavergi.com/vergi-incelemesi-nedir/','https://www.davavergi.com/vergi-incelemesi-nedir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=AvYDm4dinhPF9muCjpnlZw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:29:19Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemesi-nedir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemesi-nedir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(42,'/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi/','2025-01-16 05:18:24','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-11 16:02:49','MOBILE','https://www.davavergi.com/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi/','https://www.davavergi.com/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=fGKuz08okkNEgf6DZMAHvA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-11T19:02:49Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(43,'/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu/','2025-01-16 05:18:39','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:16:35','MOBILE','https://www.davavergi.com/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu/','https://www.davavergi.com/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=v64WLr_4I9EHRtXoiGSgZg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:16:35Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(44,'/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','2025-01-16 05:18:56','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-04 08:03:31','MOBILE','https://www.davavergi.com/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','https://www.davavergi.com/vergi-borcunu-sona-erdiren-sebepler-nelerdir/','','[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=1aY_xEHur1L6ZLO44E3L0g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-04T11:03:31Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(45,'/vergi-usul-kanununa-muhalefet-suclarinda-son-durum/','2025-01-16 05:19:11','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:03:26','MOBILE','https://www.davavergi.com/vergi-usul-kanununa-muhalefet-suclarinda-son-durum/','https://www.davavergi.com/vergi-usul-kanununa-muhalefet-suclarinda-son-durum/','','[\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=kpZ0Jt4yVzlYT3oqcxMHkA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:03:26Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-son-durum\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-son-durum\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(199,'/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025/','2025-01-16 05:04:59','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-14 09:07:49','MOBILE','https://www.davavergi.com/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025/','https://www.davavergi.com/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025/','','[\"https:\\/\\/davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=U3cnRl3coGubFo6xI__lxA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-14T12:07:49Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sirket-ortaginin-ozel-esaslara-alinmasi-yd-2025\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(47,'/enflasyon-muhasebesi-geri-mi-geliyor/','2025-01-16 05:19:26','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','','','2025-01-02 14:54:01','MOBILE','https://www.davavergi.com/enflasyon-muhasebesi-geri-mi-geliyor/','https://www.davavergi.com/enflasyon-muhasebesi-geri-mi-geliyor/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=1KcIbq3vi4zvV8hGNGTEyQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-02T17:54:01Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/enflasyon-muhasebesi-geri-mi-geliyor\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/enflasyon-muhasebesi-geri-mi-geliyor\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"}}'),
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(49,'/elektronik-ortamda-tebligde-ceza-uygulanablir-mi/','2025-01-16 05:20:00','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:44:09','MOBILE','https://www.davavergi.com/elektronik-ortamda-tebligde-ceza-uygulanablir-mi/','https://www.davavergi.com/elektronik-ortamda-tebligde-ceza-uygulanablir-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=xE3TlhIbstbjHeBuGHBn0Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:44:09Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/elektronik-ortamda-tebligde-ceza-uygulanablir-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/elektronik-ortamda-tebligde-ceza-uygulanablir-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(50,'/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi/','2025-01-16 05:20:16','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:01:34','MOBILE','https://www.davavergi.com/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi/','https://www.davavergi.com/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=bylz8T53YjaMrU8wBCUQEA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:01:34Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(51,'/isyerinin-konut-olarak-satisinda-kdv-sorunu/','2025-01-16 05:20:31','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:23:44','MOBILE','https://www.davavergi.com/isyerinin-konut-olarak-satisinda-kdv-sorunu/','https://www.davavergi.com/isyerinin-konut-olarak-satisinda-kdv-sorunu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=YTA0EhbxU3vWq43PvfVgMA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:23:44Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/isyerinin-konut-olarak-satisinda-kdv-sorunu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/isyerinin-konut-olarak-satisinda-kdv-sorunu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(52,'/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi/','2025-01-16 05:20:48','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:17:00','MOBILE','https://www.davavergi.com/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi/','https://www.davavergi.com/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=GwxTz_ZXURL0JOZcIn5o_w&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:17:00Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(53,'/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir/','2025-01-16 05:21:04','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:51:06','MOBILE','https://www.davavergi.com/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir/','https://www.davavergi.com/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=sCug2wWNleslxFbvT5q8kQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:51:06Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/varlik-barisi-uygulamasi-nedir-varlik-barisinin-sagladigi-avantajlar-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(56,'/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir/','2025-01-16 05:21:36','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:59:46','MOBILE','https://www.davavergi.com/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir/','https://www.davavergi.com/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Xa3XpNuTkayI3llJeuCZcA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:59:46Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(58,'/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/','2025-01-16 05:22:08','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:44:53','MOBILE','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/','https://www.davavergi.com/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=SODgKYuoS4XBBKQNvEAHGQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:44:53Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(59,'/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi/','2025-01-16 05:22:23','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:39:54','MOBILE','https://www.davavergi.com/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi/','https://www.davavergi.com/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi/','','[\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=SuAGxgvV9qq6fW0psbK-lQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:39:54Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(60,'/her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur/','2025-01-16 05:22:40','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:43:01','MOBILE','https://www.davavergi.com/her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur/','https://www.davavergi.com/her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur/','','[\"https:\\/\\/www.davavergi.com\\/category\\/genel\\/page\\/4\\/\",\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=aqf7HmbyOY_xiqHLDz1njQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:43:01Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/her-vergi-yapilandirmasi-yeni-vergi-ihtilaflarina-sebep-olur\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/category\\/genel\\/page\\/4\\/\",\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(61,'/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/','2025-01-16 05:22:55','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:56:44','MOBILE','https://www.davavergi.com/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/','https://www.davavergi.com/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=PZVMoEU7OIoC6WqUhEesSw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:56:44Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(62,'/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir/','2025-01-16 05:23:11','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:34:05','MOBILE','https://www.davavergi.com/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir/','https://www.davavergi.com/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir\\/\",\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Y8okV0-F0NuiyIifn94bHg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:34:05Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-hatalari-nelerdir-vergi-hatalari-nasil-duzeltilir\\/\",\"https:\\/\\/www.davavergi.com\\/vergi-incelemeleri-yeterli-midir-vergi-inceleme-raporlari-uzerine-mukellefler-neler-yapabilir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(63,'/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari/','2025-01-16 05:23:27','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:54:11','MOBILE','https://www.davavergi.com/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari/','https://www.davavergi.com/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=IdkqozKWsba6_USAAHNPxA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:54:11Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/ozel-esaslar-koda-alma-uygulamasi-kaldirildi-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(64,'/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/','2025-01-16 05:23:43','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:26:35','MOBILE','https://www.davavergi.com/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/','https://www.davavergi.com/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=7CnooWG4ziTWo7ZP-AIYYg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:26:35Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/google-ve-facebooktan-reklam-geliri-elde-edenler-vergi-incelemesinde\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(65,'/ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu/','2025-01-16 05:23:59','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:22:49','MOBILE','https://www.davavergi.com/ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu/','https://www.davavergi.com/ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=7_QKtSZZpS2DKZ2tdnc23g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:22:49Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ramazan-ayinda-personele-verilen-alisveris-ceklerinin-vergi-ile-sosyal-guvenlik-kanunlari-karsisindaki-durumu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(66,'/vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir/','2025-01-16 05:24:14','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:03:52','MOBILE','https://www.davavergi.com/vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir/','https://www.davavergi.com/vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=buasbw19aPoYQjpyfQpzlg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:03:52Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-inceleme-surecinde-mukellefin-bilmesi-gereken-haklari-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(67,'/vergiyi-tabana-yaymak/','2025-01-16 05:24:29','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:01:35','MOBILE','https://www.davavergi.com/vergiyi-tabana-yaymak/','https://www.davavergi.com/vergiyi-tabana-yaymak/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"https:\\/\\/www.davavergi.com\\/davaci-sirketin-ortaginin-ortak-oldugu-isletme-nedeniyle-ozel-esaslara-alinmasina-iliskin-islemin-yurutmesinin-durdurulmasi-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=QMe7ZsWz-e7d6924HIy9sA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:01:35Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergiyi-tabana-yaymak\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergiyi-tabana-yaymak\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"https:\\/\\/www.davavergi.com\\/davaci-sirketin-ortaginin-ortak-oldugu-isletme-nedeniyle-ozel-esaslara-alinmasina-iliskin-islemin-yurutmesinin-durdurulmasi-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(68,'/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez/','2025-01-16 05:24:45','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:40:46','MOBILE','https://www.davavergi.com/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez/','https://www.davavergi.com/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=WMPTbtum9ttKpLRCgu5uPA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:40:46Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(69,'/2025-milli-piyango-vergisi/','2025-01-16 05:24:59','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-11 08:31:43','MOBILE','https://www.davavergi.com/2025-milli-piyango-vergisi/','https://www.davavergi.com/2025-milli-piyango-vergisi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=RwpY_B5AOfG9JLiUpVeQbA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-11T11:31:43Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(70,'/varlik-barisi-nedir/','2025-01-16 05:26:06','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:18:46','MOBILE','https://www.davavergi.com/varlik-barisi-nedir/','https://www.davavergi.com/varlik-barisi-nedir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=EkcrqH7Ofm9zLFaUPXGtBA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:18:46Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/varlik-barisi-nedir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/varlik-barisi-nedir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(72,'/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/','2025-01-16 05:26:55','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:02:16','MOBILE','https://www.davavergi.com/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/','https://www.davavergi.com/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mukellefler-adina-haciz-islemi-tesis-edilmeden-once-odeme-emri-duzenlenerek-usulune-uygun-bir-sekilde-teblig-edilmesi-gerekmektedir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=gFu6rzVETcg9baZO1xhdHA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:02:16Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mukellefler-adina-haciz-islemi-tesis-edilmeden-once-odeme-emri-duzenlenerek-usulune-uygun-bir-sekilde-teblig-edilmesi-gerekmektedir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(73,'/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir/','2025-01-16 05:27:11','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:54:53','MOBILE','https://www.davavergi.com/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir/','https://www.davavergi.com/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=4-o-S-sG4v17Ih7uGBerXQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:54:53Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(74,'/vergi-yargisinda-gorevli-ve-yetkili-mahkeme/','2025-01-16 05:27:26','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:04:54','MOBILE','https://www.davavergi.com/vergi-yargisinda-gorevli-ve-yetkili-mahkeme/','https://www.davavergi.com/vergi-yargisinda-gorevli-ve-yetkili-mahkeme/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/2019-yilinda-uygulanacak-ceza-miktarlari\\/\",\"https:\\/\\/www.davavergi.com\\/danistay-vergi-dava-daireleri-kurulu-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=VHJBGCTIanmliBNF0H0KUA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:04:54Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/2019-yilinda-uygulanacak-ceza-miktarlari\\/\",\"https:\\/\\/www.davavergi.com\\/danistay-vergi-dava-daireleri-kurulu-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(75,'/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar/','2025-01-16 05:27:42','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:33:55','MOBILE','https://www.davavergi.com/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar/','https://www.davavergi.com/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerinde-dava-acma-sureleri\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=hCwXqHQPSDP-2GV0LhD9YA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:33:55Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/mukellefiyet-kaydinin-vergi-dairesince-acilmamasi-vergi-usul-kanunu-153-a-maddesi-uygulamalari-ve-karsilasilan-sorunlar\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerinde-dava-acma-sureleri\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(76,'/vergi-barisi-uygulamasinin-kapsami/','2025-01-16 05:27:59','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:47:20','MOBILE','https://www.davavergi.com/vergi-barisi-uygulamasinin-kapsami/','https://www.davavergi.com/vergi-barisi-uygulamasinin-kapsami/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=aU1pU9MM6HNDhP4-biKOtA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:47:20Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-barisi-uygulamasinin-kapsami\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-barisi-uygulamasinin-kapsami\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(77,'/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu/','2025-01-16 05:28:14','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:42:48','MOBILE','https://www.davavergi.com/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu/','https://www.davavergi.com/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=d0TDq3ctDcAzDxl7iXcBVw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:42:48Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(78,'/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','2025-01-16 05:28:29','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:32:47','MOBILE','https://www.davavergi.com/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','https://www.davavergi.com/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=5wW-oaM0ksoH_BA7apMtjw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:32:47Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(79,'/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak/','2025-01-16 05:28:45','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:48:36','MOBILE','https://www.davavergi.com/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak/','https://www.davavergi.com/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=mljgo9uBOvIvdVG_t5AWTw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:48:36Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/istanbul-6-vergi-mahkemesinin-17-01-2024-gun-ve-e2023-2108-sayili-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(80,'/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir/','2025-01-16 05:29:02','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-14 21:39:19','MOBILE','https://www.davavergi.com/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir/','https://www.davavergi.com/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=hW7r0o2gmk_cPjx4IzGRIw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-15T00:39:19Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(81,'/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar/','2025-01-16 05:29:17','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:34:17','MOBILE','https://www.davavergi.com/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar/','https://www.davavergi.com/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=u_-Gk9JRIeHAhnFI8f2KqA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:34:17Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanunu-kapsaminda-meslek-mensuplarinin-sorumluluklari-neleri-kapsar\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/avukatlik-mesleginde-uzmanlasma-var-midir-vergi-avukati-neler-yapar\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(82,'/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur/','2025-01-16 05:29:32','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:22:04','MOBILE','https://www.davavergi.com/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur/','https://www.davavergi.com/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=ru6yQ8rxPf-5kYKXQQh7ZA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:22:04Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(83,'/engellilere-saglanan-vergisel-avantajlari-2/','2025-01-16 05:29:48','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:52:05','MOBILE','https://www.davavergi.com/engellilere-saglanan-vergisel-avantajlari-2/','https://www.davavergi.com/engellilere-saglanan-vergisel-avantajlari-2/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari\\/\",\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=ADw3rkZEQEqmVXMGbzUk1w&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:52:05Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-2\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-2\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari\\/\",\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(84,'/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari/','2025-01-16 05:30:05','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:21:44','MOBILE','https://www.davavergi.com/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari/','https://www.davavergi.com/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirma-duzenlemesi-kabul-edildi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Rm7y8ZfimCT43bFvqBsHAg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:21:44Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/meslek-mensuplarinin-sorumluluguna-dair-danistay-karari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-yapilandirma-duzenlemesi-kabul-edildi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(85,'/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/','2025-01-16 05:30:20','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:06:26','MOBILE','https://www.davavergi.com/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/','https://www.davavergi.com/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=7aQjKtub9FmiDsF6Aji5JQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:06:26Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(86,'/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz/','2025-01-16 05:30:36','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:39:08','MOBILE','https://www.davavergi.com/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz/','https://www.davavergi.com/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=NLeEf5woxcWAWJY3du_siw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:39:08Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(87,'/vergi-hukukunda-teminat-uygulamasi/','2025-01-16 05:30:52','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:45:07','MOBILE','https://www.davavergi.com/vergi-hukukunda-teminat-uygulamasi/','https://www.davavergi.com/vergi-hukukunda-teminat-uygulamasi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=YiawC90YQGUGf_tt4A2qTg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:45:07Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-hukukunda-teminat-uygulamasi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(91,'/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat/','2025-01-16 05:31:56','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-13 12:16:29','MOBILE','https://www.davavergi.com/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat/','https://www.davavergi.com/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=-Pph4k1yjKS8SY8vVBSWYQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-13T15:16:29Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/dikkat-maliyeden-mektup-var\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(97,'/vergi-dairesinde-mukellefiyetin-silinmesi/','2025-01-16 05:33:15','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:43:59','MOBILE','https://www.davavergi.com/vergi-dairesinde-mukellefiyetin-silinmesi/','https://www.davavergi.com/vergi-dairesinde-mukellefiyetin-silinmesi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=LqinU9VmYSqRZXEhQu7RyA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:43:59Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesinde-mukellefiyetin-silinmesi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesinde-mukellefiyetin-silinmesi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mukelleflerin-ozel-esaslara-alinmasi-islemine-karsi-acilan-davada-vergi-mahkemesince-verilen-yurutmenin-durdurulmasi-kabul-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(98,'/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi/','2025-01-16 05:33:30','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:01:42','MOBILE','https://www.davavergi.com/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi/','https://www.davavergi.com/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi/','','[\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Q9f7kS7NoSeem9DZDQSYUQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:01:42Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(99,'/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti/','2025-01-16 05:33:47','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:47:46','MOBILE','https://www.davavergi.com/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti/','https://www.davavergi.com/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=bx7P9zQXx9rrNEJcgUAigg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:47:46Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/bolge-idare-mahkemesi-ozel-usulsuzluk-cezasini-iptal-etti\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(100,'/orta-vadeli-programin-temel-makroekonomik-hedefleri/','2025-01-16 05:34:04','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:15:50','MOBILE','https://www.davavergi.com/orta-vadeli-programin-temel-makroekonomik-hedefleri/','https://www.davavergi.com/orta-vadeli-programin-temel-makroekonomik-hedefleri/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=PXuPvlRqEX0748rPmDEZRg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:15:50Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/orta-vadeli-programin-temel-makroekonomik-hedefleri\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/orta-vadeli-programin-temel-makroekonomik-hedefleri\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(101,'/vergi-yargisinda-ispat-yuku/','2025-01-16 05:34:19','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:44:45','MOBILE','https://www.davavergi.com/vergi-yargisinda-ispat-yuku/','https://www.davavergi.com/vergi-yargisinda-ispat-yuku/','','[\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=kBh0Rylwy2F6wArX-wPWfg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:44:45Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-ispat-yuku\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-ispat-yuku\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(102,'/yapilandirmada-yeni-hak/','2025-01-16 05:34:35','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:38:34','MOBILE','https://www.davavergi.com/yapilandirmada-yeni-hak/','https://www.davavergi.com/yapilandirmada-yeni-hak/','','[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=S2cIsLiL4r5fX_pt5D82BA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:38:34Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/yapilandirmada-yeni-hak\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/yapilandirmada-yeni-hak\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/2025-milli-piyango-vergisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(105,'/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur/','2025-01-16 05:35:24','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:26:00','MOBILE','https://www.davavergi.com/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur/','https://www.davavergi.com/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/katma-deger-vergisi-iadelerinde-sure-sorunu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=pwoldfuXgMjbN5zLIZJMJw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:26:00Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/katma-deger-vergisi-iadelerinde-sure-sorunu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(106,'/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli/','2025-01-16 05:35:41','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:49:53','MOBILE','https://www.davavergi.com/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli/','https://www.davavergi.com/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=M8H6RM-d5BT6AesXCly3AQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:49:53Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(107,'/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir/','2025-01-16 05:35:56','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:27:51','MOBILE','https://www.davavergi.com/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir/','https://www.davavergi.com/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=xbFO70fd7zzkzEv2N_HP7Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:27:51Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/7256-sayili-yapilandirma-kapsamina-giren-kesinlesmis-vergi-borclari-nelerdir-nasil-tespit-edilir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\",\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(108,'/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali/','2025-01-16 05:36:12','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:52:57','MOBILE','https://www.davavergi.com/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali/','https://www.davavergi.com/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi\\/\",\"https:\\/\\/www.davavergi.com\\/davaci-sirketin-ortaginin-ortak-oldugu-isletme-nedeniyle-ozel-esaslara-alinmasina-iliskin-islemin-yurutmesinin-durdurulmasi-karari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=XtFtEviTq0_K8YCvkMOX5Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:52:57Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/matrah-ve-vergi-artirim-talepleri-reddedilen-mukellefler-ne-yapmali\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi\\/\",\"https:\\/\\/www.davavergi.com\\/davaci-sirketin-ortaginin-ortak-oldugu-isletme-nedeniyle-ozel-esaslara-alinmasina-iliskin-islemin-yurutmesinin-durdurulmasi-karari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(109,'/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi/','2025-01-16 05:36:27','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:32:39','MOBILE','https://www.davavergi.com/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi/','https://www.davavergi.com/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-incelemelerinde-mukellef-haklari\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=kHByKD0xAHi2IKs8tGk_kA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:32:39Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-incelemelerinde-mukellef-haklari\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(112,'/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/','2025-01-16 05:37:11','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:05:41','MOBILE','https://www.davavergi.com/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/','https://www.davavergi.com/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=GO4JAI06ewo34tII6Czt8g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:05:41Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/avukatlik-hizmetlerinde-vergi-tevkifati-sorunu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/sahte-fatura-duzenleme-iddiasiyla-asliye-ceza-mahkemesinden-yargilanan-bir-mukellef-beraat-edebilir-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(126,'/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir/','2025-01-16 05:42:22','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:13:40','MOBILE','https://www.davavergi.com/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir/','https://www.davavergi.com/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir/','','[\"https:\\/\\/www.davavergi.com\\/asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=5qwuZ-Ny0BR5Gbs1zjAzjw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:13:40Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/bitcoin-ve-benzeri-kripto-paralardan-elde-edilen-kazanclar-vergiye-tabi-midir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(127,'/185/','2025-01-16 05:42:37','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:56:21','MOBILE','https://www.davavergi.com/185/','https://www.davavergi.com/185/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir\\/\",\"https:\\/\\/www.davavergi.com\\/yapilandirmada-yeni-hak\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=XiMH-x-QaPSta2ZX27rTtA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:56:21Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/185\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/185\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/ucretlilerden-alinan-gelir-vergisi-ve-dikkat-edilecek-hususlar-nelerdir\\/\",\"https:\\/\\/www.davavergi.com\\/yapilandirmada-yeni-hak\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(128,'/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir/','2025-01-16 05:42:53','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:10:31','MOBILE','https://www.davavergi.com/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir/','https://www.davavergi.com/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Xg70E6BTVmjbjSBWvUsdiw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:10:31Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(129,'/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir/','2025-01-16 05:43:10','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:58:33','MOBILE','https://www.davavergi.com/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir/','https://www.davavergi.com/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=1abfB9GgXMfT9ZrO3ud3Xw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:58:33Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-ceza-ihbarnamesi-nedir-ihbarnamelere-karsi-basvuru-yollari-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(130,'/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi/','2025-01-16 05:43:25','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:31:16','MOBILE','https://www.davavergi.com/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi/','https://www.davavergi.com/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=F69kgHlKWqxtDqgLq8dXDw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:31:16Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/7256-sayili-kanun-kapsaminda-varlik-barisina-genel-bakis-ve-muhasebelestirilmesi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(131,'/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi/','2025-01-16 05:43:41','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:04:55','MOBILE','https://www.davavergi.com/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi/','https://www.davavergi.com/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-dairesinde-mukellefiyetin-silinmesi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=S4qO5rfrPvY4vPQH9GpZsg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:04:55Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-dairesinde-mukellefiyetin-silinmesi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(195,'/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/','2025-01-16 05:03:57','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-15 21:42:29','MOBILE','https://www.davavergi.com/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/','https://www.davavergi.com/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/','','[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmemesi-beraat\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=78qG3AfI9qbq2ccOtYFmyg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-16T00:42:29Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmemesi-beraat\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(196,'/defter-ve-belgelerin-ibraz-edilmemesi-beraat/','2025-01-16 05:04:13','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-15 21:42:25','MOBILE','https://www.davavergi.com/defter-ve-belgelerin-ibraz-edilmemesi-beraat/','https://www.davavergi.com/defter-ve-belgelerin-ibraz-edilmemesi-beraat/','','[\"https:\\/\\/davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=_p_pM1kCsT3VbTa4XrlDRg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-16T00:42:25Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmemesi-beraat\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmemesi-beraat\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(133,'/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz/','2025-01-16 05:43:57','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-09 07:49:01','MOBILE','https://www.davavergi.com/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz/','https://www.davavergi.com/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=hnuhGxJvjbYmyNnQiu2zTQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-09T10:49:01Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/defter-belge-ibraz-etmeme-konusunda-danistaydan-son-soz\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(134,'/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti/','2025-01-16 05:44:12','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:26:49','MOBILE','https://www.davavergi.com/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti/','https://www.davavergi.com/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=_v1U8J-PurLP67hHL8ghqA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:26:49Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-doviz-kazandirici-faaliyetlere-iliskin-damga-vergisi-istisnasinda-yasa-kapsamini-genisletti\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(135,'/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/','2025-01-16 05:44:28','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:07:00','MOBILE','https://www.davavergi.com/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/','https://www.davavergi.com/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=P5ynfixvlvB9L2XgTViqMA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:07:00Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davasi-nedir-vergi-mahkemelerinde-nelere-dava-acilabilir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(136,'/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir/','2025-01-16 05:44:45','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:07:06','MOBILE','https://www.davavergi.com/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir/','https://www.davavergi.com/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=xCOL_NPhqpufi8CYH-Zd7A&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:07:06Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(137,'/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/','2025-01-16 05:45:02','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:38:03','MOBILE','https://www.davavergi.com/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/','https://www.davavergi.com/dikkat-vergi-dairesinden-teblig-gelmis-olabilir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=eXrMIIlt5L27S93uxQX1JA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:38:03Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-mukellefi-kimdir-vergi-sorumlusu-kimdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(138,'/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir/','2025-01-16 05:45:17','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:14:24','MOBILE','https://www.davavergi.com/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir/','https://www.davavergi.com/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=rjMNMP-euil4E9EDButOAA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:14:24Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesi-kanuni-alt-ve-ust-sinirlarin-belirlenmedigi-durumlarda-teblig-ile-kdv-istisna-sinirinin-belirlenmesi-vergide-kanunilik-ilkesine-aykiridir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(139,'/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu/','2025-01-16 05:45:33','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:22:30','MOBILE','https://www.davavergi.com/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu/','https://www.davavergi.com/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=TD6kdMP_SHVBCoMp_ji23g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:22:30Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ihale-kararlarindan-dogan-damga-vergilerinin-duzeltme-sikayete-tabi-olmasi-konusu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(140,'/vergi-usul-kanununun-153-a-maddesi-kapsaminda/','2025-01-16 05:45:50','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:00:34','MOBILE','https://www.davavergi.com/vergi-usul-kanununun-153-a-maddesi-kapsaminda/','https://www.davavergi.com/vergi-usul-kanununun-153-a-maddesi-kapsaminda/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=L4u5Kmoz8x2ODd_pdtQ31Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:00:34Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununun-153-a-maddesi-kapsaminda\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(141,'/matrah-artirimi/','2025-01-16 05:46:06','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-04 07:57:26','MOBILE','https://www.davavergi.com/matrah-artirimi/','https://www.davavergi.com/matrah-artirimi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=5RUUwnIzEh8V9EYICpuFsg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-04T10:57:26Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(142,'/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor/','2025-01-16 05:46:22','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:27:28','MOBILE','https://www.davavergi.com/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor/','https://www.davavergi.com/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=8qD9CP587jtgt-P3QpJy-Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:27:28Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairelerince-teblig-edilen-ihbarnamelere-karsi-basvuru-yollari-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(143,'/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/','2025-01-16 05:46:38','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2025-01-10 11:15:51','MOBILE','https://www.davavergi.com/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/','https://www.davavergi.com/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-2\\/\",\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=UkMrHOhXvrEFHOmOWaiINw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2025-01-10T14:15:51Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/engellilere-saglanan-vergisel-avantajlari-2\\/\",\"https:\\/\\/davavergi.com\\/\",\"https:\\/\\/www.davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(144,'/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu/','2025-01-16 05:46:54','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:07:45','MOBILE','https://www.davavergi.com/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu/','https://www.davavergi.com/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=cbL4X6yqqecayKH2yeULlA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:07:45Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/dikkat-vergi-dairesinden-teblig-gelmis-olabilir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(145,'/1016/','2025-01-16 05:47:11','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:49:37','MOBILE','https://www.davavergi.com/1016/','https://www.davavergi.com/1016/','','[\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir\\/\",\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=SIaFmoYEoqWmsyvbCCbEqQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:49:37Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/1016\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/1016\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir\\/\",\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(146,'/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/','2025-01-16 05:48:29','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:03:28','MOBILE','https://www.davavergi.com/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/','https://www.davavergi.com/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-son-durum\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=ez8WNkQ5DobWJacMhWY2xQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:03:28Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezasi-nelere-uygulanir-yasal-dayanagi-nedir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-usul-kanununa-muhalefet-suclarinda-son-durum\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(147,'/2019-yilinda-uygulanacak-ceza-miktarlari/','2025-01-16 05:39:48','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:41:18','MOBILE','https://www.davavergi.com/2019-yilinda-uygulanacak-ceza-miktarlari/','https://www.davavergi.com/2019-yilinda-uygulanacak-ceza-miktarlari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=iv4bAfC8k_ZOzi6cx0Z1Wg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:41:18Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/2019-yilinda-uygulanacak-ceza-miktarlari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/2019-yilinda-uygulanacak-ceza-miktarlari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(148,'/vergi-davalarinda-son-durum/','2025-01-16 05:48:49','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:34:12','MOBILE','https://www.davavergi.com/vergi-davalarinda-son-durum/','https://www.davavergi.com/vergi-davalarinda-son-durum/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir\\/\",\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=_43u9Xi9XUWhbaSR_3tXYQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:34:12Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-son-durum\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir\\/\",\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(150,'/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir/','2025-01-16 05:49:57','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:00:43','MOBILE','https://www.davavergi.com/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir/','https://www.davavergi.com/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=34QceOTZWA0_Ag6y9yjBiA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:00:43Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/forex-kazanclarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(152,'/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/','2025-01-16 05:50:58','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:01:42','MOBILE','https://www.davavergi.com/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/','https://www.davavergi.com/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=4VxAPL0lbY386A66u9vjNw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:01:42Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairelerince-duzenlenen-odeme-emri-nedir-odeme-emrine-itiraz-yollari-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(153,'/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/','2025-01-16 05:51:57','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:36:30','MOBILE','https://www.davavergi.com/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/','https://www.davavergi.com/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/','','[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=u64BGZMdBIEQqWRCpCtKIg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:36:30Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(154,'/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/','2025-01-16 05:52:12','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:06:57','MOBILE','https://www.davavergi.com/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/','https://www.davavergi.com/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/degerli-konut-vergisi-hakkinda-merak-edilenler\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=1IXS-l8Dsp-ekoa2WUcuMw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:06:57Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/degerli-konut-vergisi-hakkinda-merak-edilenler\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(155,'/yine-bir-vergi-barisi/','2025-01-16 05:52:28','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:51:43','MOBILE','https://www.davavergi.com/yine-bir-vergi-barisi/','https://www.davavergi.com/yine-bir-vergi-barisi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-barisi\\/\",\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=3cmAQHOEr6Z-eQNu6DLi9g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:51:43Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/yine-bir-vergi-barisi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/yine-bir-vergi-barisi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-barisi\\/\",\"https:\\/\\/www.davavergi.com\\/vergi-borcunu-sona-erdiren-sebepler-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(156,'/sorularla-2021-vergi-affinin-kapsami-ve-sartlari/','2025-01-16 05:52:44','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:23:43','MOBILE','https://www.davavergi.com/sorularla-2021-vergi-affinin-kapsami-ve-sartlari/','https://www.davavergi.com/sorularla-2021-vergi-affinin-kapsami-ve-sartlari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=KYiyKSmhip3QjSMKlkWS5Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:23:43Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sorularla-2021-vergi-affinin-kapsami-ve-sartlari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(157,'/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu/','2025-01-16 05:53:00','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:10:02','MOBILE','https://www.davavergi.com/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu/','https://www.davavergi.com/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu/','','[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=k5mz04eFUvPH2klWwOrHUQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:10:02Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemesinde-dava-acilmasi-tahsilati-durdurur-mu\\/\",\"referringUrls\":[\"https:\\/\\/davavergi.com\\/post-sitemap.xml\",\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(158,'/usulsuz-e-tebligata-vergi-yargisi-dur-dedi/','2025-01-16 05:53:16','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:02:38','MOBILE','https://www.davavergi.com/usulsuz-e-tebligata-vergi-yargisi-dur-dedi/','https://www.davavergi.com/usulsuz-e-tebligata-vergi-yargisi-dur-dedi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=WyJDJSHai-AbmdgehqxEKg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:02:38Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/usulsuz-e-tebligata-vergi-yargisi-dur-dedi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/usulsuz-e-tebligata-vergi-yargisi-dur-dedi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mali-tatilin-vergi-davalarina-etkisi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(159,'/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi/','2025-01-16 05:53:31','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:47:28','MOBILE','https://www.davavergi.com/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi/','https://www.davavergi.com/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=gVJ6hJGeynSZtK2fF8ALYg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:47:28Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-daireleri-vergi-mahkemesi-kararlarina-uymak-zorunda-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(160,'/avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','2025-01-16 05:53:47','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:49:15','MOBILE','https://www.davavergi.com/avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','https://www.davavergi.com/avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/category\\/genel\\/page\\/4\\/\",\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=GtcZoS5NhjtHwRwOUyVPIw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:49:15Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/avukatlarin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/category\\/genel\\/page\\/4\\/\",\"https:\\/\\/www.davavergi.com\\/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(161,'/vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti/','2025-01-16 05:54:03','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-01 15:53:39','MOBILE','https://www.davavergi.com/vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti/','https://www.davavergi.com/vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti/','','','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=1bULYHsHbOL0GTZqOUak3Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-01T18:53:39Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-mahkemelerinde-kimler-dava-acabilir-vergi-yargisinda-dava-acma-ehliyeti\\/\",\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(162,'/haksiz-cikma-zammi-iptal-edildi/','2025-01-16 05:54:19','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:30:30','MOBILE','https://www.davavergi.com/haksiz-cikma-zammi-iptal-edildi/','https://www.davavergi.com/haksiz-cikma-zammi-iptal-edildi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=NZLfBxBWTxJ13umgfhQ64A&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:30:30Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/haksiz-cikma-zammi-iptal-edildi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/haksiz-cikma-zammi-iptal-edildi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(163,'/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri/','2025-01-16 05:54:36','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:08:22','MOBILE','https://www.davavergi.com/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri/','https://www.davavergi.com/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=XhpkWUG_oDJu5EsoSDl3nQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:08:22Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ihtiyati-haciz-ve-ihtiyati-tahakkuk-islemleri\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(167,'/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi/','2025-01-16 05:55:42','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:35:03','MOBILE','https://www.davavergi.com/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi/','https://www.davavergi.com/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-incelemesi-nedir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=qXUupTmmnQYfyImy2s07mg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:35:03Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-incelemesi-nedir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(168,'/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/','2025-01-16 05:55:58','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:56:05','MOBILE','https://www.davavergi.com/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/','https://www.davavergi.com/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=ACVWebWR3Mt9rzrkQxgfsA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:56:05Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/defter-ve-belgelerin-ibraz-edilmeme-iddiasi-vuk-359-a-2-beraat-karari-delillerin-degerlendirilmesi-sonucu-mahkememizde-olusan-vicdani-kanaat-her-ne-kadar-sanik-hakkinda-2020-yilinda-2015-yilina\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(169,'/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/','2025-01-16 05:56:14','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:19:52','MOBILE','https://www.davavergi.com/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/','https://www.davavergi.com/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=bh0oc7ep5Xx1XhnaNK5Z2Q&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:19:52Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/odeme-emrine-karsi-acilan-vergi-davalarinda-haksiz-cikma-zammi-alinir-mi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(170,'/vergi-incelemelerinde-mukellef-haklari/','2025-01-16 05:56:29','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:06:56','MOBILE','https://www.davavergi.com/vergi-incelemelerinde-mukellef-haklari/','https://www.davavergi.com/vergi-incelemelerinde-mukellef-haklari/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-ispat-yuku\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=mDAiWT8vmiUNmPyjWVO7nQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:06:56Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemelerinde-mukellef-haklari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-incelemelerinde-mukellef-haklari\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-ispat-yuku\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(171,'/vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari/','2025-01-16 05:56:45','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 16:12:27','MOBILE','https://www.davavergi.com/vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari/','https://www.davavergi.com/vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari/','','[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=OvlFUUUzAb_v0e7PLVitSg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T19:12:27Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-borclari-yapilandirmalarini-ihlal-etmenin-sonuclari\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(172,'/anayasa-mahkemesi-yapilandirma-kanunlarindaki-vergi-adaletsizligini-anayasaya-aykiri-gormedi/','2025-01-16 05:57:02','NEUTRAL','INDEXING_STATE_UNSPECIFIED','URL Google tarafından bilinmiyor','PAGE_FETCH_STATE_UNSPECIFIED','ROBOTS_TXT_STATE_UNSPECIFIED','','','0000-00-00 00:00:00','','','','','','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=P38DgdR9oK0rfeuYQwynoA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"NEUTRAL\",\"coverageState\":\"URL Google taraf\\u0131ndan bilinmiyor\",\"robotsTxtState\":\"ROBOTS_TXT_STATE_UNSPECIFIED\",\"indexingState\":\"INDEXING_STATE_UNSPECIFIED\",\"pageFetchState\":\"PAGE_FETCH_STATE_UNSPECIFIED\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"}}'),
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(174,'/eyvah-odeme-emri-geldi-ne-yapacagim/','2025-01-16 05:57:36','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-08 03:54:47','MOBILE','https://www.davavergi.com/eyvah-odeme-emri-geldi-ne-yapacagim/','https://www.davavergi.com/eyvah-odeme-emri-geldi-ne-yapacagim/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\",\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-ceza-ihbarnamesi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=mpO6cjcaO-6MRf71BTv2tQ&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-08T06:54:47Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/eyvah-odeme-emri-geldi-ne-yapacagim\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/eyvah-odeme-emri-geldi-ne-yapacagim\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-yargisinda-gorevli-ve-yetkili-mahkeme\\/\",\"https:\\/\\/www.davavergi.com\\/tag\\/vergi-ceza-ihbarnamesi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(175,'/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/','2025-01-16 05:57:52','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 12:08:15','MOBILE','https://www.davavergi.com/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/','https://www.davavergi.com/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=FtiLrqRQujJatamf5XPz9A&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T15:08:15Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/e-defter-nedir-e-fatura-nedir-e-defter-ve-e-fatura-uygulamalarinda-zorunluk-ve-sartlar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/mali-tatil-uygulamasi-nedir-mali-tatilde-dikkat-edilmesi-gereken-hususlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(176,'/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir/','2025-01-16 05:58:06','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:17:30','MOBILE','https://www.davavergi.com/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir/','https://www.davavergi.com/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/958\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=Lv4oeAA9CuPrbuuIVOawqw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:17:30Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/958\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(177,'/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti/','2025-01-16 05:59:44','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-13 18:53:50','MOBILE','https://www.davavergi.com/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti/','https://www.davavergi.com/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/davavergi.com\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=G71GqSNn4VQ6saoEswY_hg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-13T21:53:50Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/davavergi.com\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(178,'/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir/','2025-01-16 05:59:57','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 15:24:03','MOBILE','https://www.davavergi.com/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir/','https://www.davavergi.com/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=dlFzj-WVZyTvy51brexm8w&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T18:24:03Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-olumlu-ve-olumsuz-taraflari-ve-2020-yili-vergi-barisindan-beklenenler-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(179,'/konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir/','2025-01-16 06:00:14','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:46:04','MOBILE','https://www.davavergi.com/konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir/','https://www.davavergi.com/konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir/','','[\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-gerekceleri-ve-ozellikleri\\/\",\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=KoPjjXmP_3sirIHSxhrbJg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:46:04Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/konut-kira-gelirlerinde-dikkat-edilecek-hususlar-nelerdir\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-aflarinin-gerekceleri-ve-ozellikleri\\/\",\"https:\\/\\/www.davavergi.com\\/matrah-artirimi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(180,'/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir/','2025-01-16 06:00:30','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:25:41','MOBILE','https://www.davavergi.com/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir/','https://www.davavergi.com/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=4FCLELkQnjYbQcROPJdBWA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:25:41Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(181,'/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu/','2025-01-16 06:00:47','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:29:59','MOBILE','https://www.davavergi.com/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu/','https://www.davavergi.com/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu/','','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=j_edBhvmOSytu3qM5B-t-g&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:29:59Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(182,'/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim/','2025-01-16 06:00:59','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 11:35:30','MOBILE','https://www.davavergi.com/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim/','https://www.davavergi.com/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim/','','[\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=LMpId0woy0_nMICDur8iHA&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T14:35:30Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/usulsuz-kamulastirma-ornekleri-ve-emsal-yargitay-kararlari-1-kisim\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/limited-sirketlerin-vergi-borclari-5-yillik-zamanasimi-suresi-gectikten-sonra-sirket-ortaklarindan-tahsil-edilemez\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(183,'/avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi/','2025-01-16 06:02:05','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 13:04:10','MOBILE','https://www.davavergi.com/avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi/','https://www.davavergi.com/avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=5C-xD24dlCslezxwqu1X7A&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T16:04:10Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/avrupa-birligi-ve-turkiyede-katma-deger-vergisinin-tarihi-gelisimi-ve-katma-deger-vergisinin-ozel-tuketim-vergisi-ile-mukayesesi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(184,'/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi/','2025-01-16 06:02:44','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:09:17','MOBILE','https://www.davavergi.com/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi/','https://www.davavergi.com/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=9ZKfXFA80hsfKfDXh2iEFg&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:09:17Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapildi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-dairesi-haciz-6183-79\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(185,'/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/','2025-01-16 06:03:00','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:04:29','MOBILE','https://www.davavergi.com/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/','https://www.davavergi.com/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma/','','[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=2acVgK99HbOAexQHH4mYAw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:04:29Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/ozel-esaslar-uygulamasi-ve-37-nolu-teblig-baglaminda-ozel-esaslardan-cikma\\/\",\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/oldugu\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
(186,'/e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi/','2025-01-16 06:03:15','PASS','INDEXING_ALLOWED','Gönderildi ve dizine eklendi','SUCCESSFUL','ALLOWED','PASS','[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]','2024-12-05 14:32:57','MOBILE','https://www.davavergi.com/e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi/','https://www.davavergi.com/e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi/','[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"]','[\"https:\\/\\/www.davavergi.com\\/vergi-artislari-enflasyona-neden-olur-mu\\/\",\"https:\\/\\/www.davavergi.com\\/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\"]','{\"inspectionResultLink\":\"https:\\/\\/search.google.com\\/search-console\\/inspect?resource_id=https:\\/\\/www.davavergi.com\\/&id=9PZekHCb85C4C-Y_mlRpvw&utm_medium=link&utm_source=api\",\"indexStatusResult\":{\"verdict\":\"PASS\",\"coverageState\":\"G\\u00f6nderildi ve dizine eklendi\",\"robotsTxtState\":\"ALLOWED\",\"indexingState\":\"INDEXING_ALLOWED\",\"lastCrawlTime\":\"2024-12-05T17:32:57Z\",\"pageFetchState\":\"SUCCESSFUL\",\"googleCanonical\":\"https:\\/\\/www.davavergi.com\\/e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi\\/\",\"userCanonical\":\"https:\\/\\/www.davavergi.com\\/e-tebligatta-ozel-usulsuzluk-cezasinin-kanuniligi\\/\",\"sitemap\":[\"https:\\/\\/www.davavergi.com\\/sitemap_index.xml\",\"https:\\/\\/www.davavergi.com\\/wp-sitemap.xml\"],\"referringUrls\":[\"https:\\/\\/www.davavergi.com\\/vergi-artislari-enflasyona-neden-olur-mu\\/\",\"https:\\/\\/www.davavergi.com\\/deger-artis-kazanci-nedir-deger-artis-kazancinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir\\/\"],\"crawledAs\":\"MOBILE\"},\"mobileUsabilityResult\":{\"verdict\":\"VERDICT_UNSPECIFIED\"},\"richResultsResult\":{\"verdict\":\"PASS\",\"detectedItems\":[{\"richResultType\":\"\\u0130\\u00e7erik haritalar\\u0131\",\"items\":[{\"name\":\"Ads\\u0131z \\u00f6\\u011fe\"}]}]}}'),
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(11,'2025-01-13 14:53:15','Vergi Borçları Zamanaşımı Süresi Geçtikten Sonra Şirket Ortaklarından Tahsil Edilebilir Mi?','/sirketin-vergi-borclarinin-zamanasimina-ugramasi-nedeniyle-bu-borclara-iliskin-sorumlulugu-ortadan-kalmaktadir/','post','post',1125,'şirketin vergi borçlarının zamanaşımına uğraması',12,0,1,'Article',0,0,0,0,'2025-01-13 14:53:15'),
(12,'2025-01-15 19:27:31','Defter ve Belgelerin İbraz Edilmemesi Beraat Kararı','/defter-ve-belgelerin-ibraz-edilmemesi-beraat/','post','post',1106,'defter ve belgelerin ibraz edilmemesi',57,0,1,'Article',0,0,0,0,'2025-01-15 19:27:31'),
(195,'2025-01-15 20:03:16','Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)','/vergi-mukellefiyetinin-resen-terk-islemi-vuk160a/','post','post',1062,'Vergi Mükellefiyetinin Resen Terk İşlemi (Vuk 160 A)',50,0,1,'Article',0,0,0,0,'2025-01-15 20:03:18'),
(13,'2025-01-16 16:20:40','Resen Terk İşlemi (Vuk 160 A)Yürütmenin Durdurulması','/resen-terk-vuk-160a-yurutmenin-durdurulmasi/','post','post',1095,'Resen Terk (Vuk 160 A) Yürütmenin Durdurulması 2025',44,0,1,'Article',0,0,0,0,'2025-01-16 16:20:45'),
(14,'2024-01-19 10:57:54','ELEKTRONİK DEFTERLERİN İBRAZ EDİLMEDİĞİNDEN BAHİSLE KDV İNDİRİMLERİNİN REDDİNİN HUKUKA AYKIRI OLDUĞU HK','/elektronik-defterlerin-ibraz-edilmediginden-bahisle-kdv-indirimlerinin-reddinin-hukuka-aykiri-oldugu-hk/','post','post',1090,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(15,'2023-12-02 10:37:18','VERGİ USUL KANUNUNA MUHALEFET SUÇLARINDA CEZA İNDİRİMİNDEN YARARLANMAK İÇİN ÖNGÖRÜLEN VERGİ MAHKEMESİNE DAVA AÇMAMA ŞARTI ANAYASA MAHKEMESİNCE NEDEN İPTAL EDİLDİ?','/vergi-usul-kanununa-muhalefet-suclarinda-ceza-indiriminden-yararlanmak-icin-ongorulen-vergi-mahkemesine-dava-acmama-sarti-anayasa-mahkemesince-neden-iptal-edildi/','post','post',1083,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(16,'2023-11-18 12:04:01','İNDİRİMLİ KURUMLAR VERGİSİ UYGULAMASI VE DİKKAT EDİLMESİ GEREKEN ÖZELLİKLİ DURUMLAR NELERDİR?','/indirimli-kurumlar-vergisi-uygulamasi-ve-dikkat-edilmesi-gereken-ozellikli-durumlar-nelerdir/','post','post',1075,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(17,'2023-09-04 11:52:29','SAHTE BELGE DÜZENLEME RİSKİ SOMUT OLARAK TESPİT EDİLMEDEN VERGİ USUL KANUNU&#8217;NUN 160/A MADDESİNE İSTİNADEN MÜKELLEFİYETİN RE&#8217;SEN TERKİN İŞLEMİ HUKUKA AYKIRIDIR','/sahte-belge-duzenleme-riski-somut-olarak-tespit-edilmeden-vergi-usul-kanununun-160-a-maddesine-istinaden-mukellefiyetin-resen-terkin-islemi-hukuka-aykiridir/','post','post',1070,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(18,'2024-11-29 15:44:39','Vergi Mükellefiyetinin Resen Terkini İşlemi (VUK 160/A) Neden Terkin','/vergi-dairesinde-mukellefiyetin-silinmesi/','post','post',1063,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(19,'2023-06-02 09:48:41','İHBARNAMENİN TEBLİĞİNDEKİ USULSÜZLÜKLER ÖDEME EMRİNİN İPTALİNİ GEREKTİRİR','/ihbarnamenin-tebligindeki-usulsuzlukler-odeme-emrinin-iptalini-gerektirir/','post','post',1053,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(29,'2022-08-26 12:41:28','ANAYASA MAHKEMESİNDEN HAK İHLALİ KARARI','/958/','post','post',958,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(34,'2022-07-20 07:43:37','KDV İADE TALEPLERİNDE YÜRÜTMENİN DURDURULMASI','/kdv-iade-taleplerinde-yurutmenin-durdurulmasi/','post','post',939,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(35,'2022-06-30 11:16:55','VERGİ DAİRESİ TARAFINDAN USULÜNE UYGUN OLARAK ÖDEME EMRİ TEBLİĞ EDİLMEDEN HACİZ İŞLEMİ TATBİK EDİLEMEZ','/vergi-dairesi-tarafindan-usulune-uygun-olarak-odeme-emri-teblig-edilmeden-haciz-islemi-tatbik-edilemez/','post','post',935,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(36,'2022-06-27 07:39:07','AKARYAKIT BAYİLERİNİN ÖZEL TÜKETİM VERGİSİNDEN SORUMLULUĞU','/akaryakit-bayilerinin-ozel-tuketim-vergisinden-sorumlulugu/','post','post',931,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(37,'2022-06-17 08:16:46','ZAYİ BELGESİ','/zayi-belgesi/','post','post',926,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(38,'2022-06-06 23:13:00','İnceleme yapma yetkisi olmayan vergi dairesi müdür vekili tarafından&#8230;','/inceleme-yapma-yetkisi-olmayan-vergi-dairesi-mudur-vekili-tarafindan/','post','post',919,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(40,'2022-05-23 10:39:35','Vergi Usul Kanunu&#8217;nun 153/A maddesi kapsamında;','/vergi-usul-kanununun-153-a-maddesi-kapsaminda/','post','post',909,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(42,'2022-05-09 09:55:26','İSTEĞE BAĞLI TAM KDV TEVKİFAT UYGULAMASI NEDİR? UYGULAMANIN SAĞLADIĞI FAYDALAR NELERDİR?','/istege-bagli-tam-kdv-tevkifat-uygulamasi-nedir-uygulamanin-sagladigi-faydalar-nelerdir/','post','post',899,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(43,'2022-05-05 07:09:09','VARLIK BARIŞI NEDİR?','/varlik-barisi-nedir/','post','post',891,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(44,'2022-04-15 07:23:49','VERGİ USUL KANUNUNA MUHALEFET SUÇLARINDA SON DURUM','/vergi-usul-kanununa-muhalefet-suclarinda-son-durum/','post','post',879,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(45,'2022-04-12 07:25:34','ARABULUCULUK FAALİYETLERİNİN VERGİLENDİRİLMESİNDE DİKKAT EDİLECEK HUSUSLAR NELERDİR?','/arabuluculuk-faaliyetlerinin-vergilendirilmesinde-dikkat-edilecek-hususlar-nelerdir/','post','post',874,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(46,'2022-04-08 00:09:50','VERGİLENDİRME SÜREÇLERİNİN HUKUKİ DEĞERLENDİRMESİ','/vergilendirme-sureclerinin-hukuki-degerlendirmesi/','post','post',871,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(47,'2022-03-31 07:30:06','ASGARİ ÜCRETLİ VERGİ ÖDER Mİ? NE KADAR VERGİ ÖDER ?','/asgari-ucretli-vergi-oder-mi-ne-kadar-vergi-oder/','post','post',867,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(48,'2022-03-10 00:13:13','ANAYASA MAHKEMESİNİN VERGİ USUL KANUNUN 367. MADDESİNE İLİŞKİN İPTAL KARARI NE ANLAMA GELİYOR?','/anayasa-mahkemesinin-vergi-usul-kanunun-367-maddesine-iliskin-iptal-karari-ne-anlama-geliyor/','post','post',859,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(50,'2022-02-15 11:31:15','SON DÜZENLEMELER IŞIĞINDA FİNANSMAN GİDER KISITLAMASI','/son-duzenlemeler-isiginda-finansman-gider-kisitlamasi/','post','post',849,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(51,'2022-01-25 07:13:53','SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİ KAZANÇ İSTİSNASINDA SON DURUM VE UYGULAMALAR','/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanc-istisnasinda-son-durum-ve-uygulamalar/','post','post',845,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(52,'2022-01-08 07:29:09','ENFLASYON MUHASEBESİ GERİ Mİ GELİYOR ?','/enflasyon-muhasebesi-geri-mi-geliyor/','post','post',841,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(53,'2022-01-03 05:31:19','TAŞINMAZ ALIŞ SATIŞLARININ VERGİLENDİRİLMESİNDE DİKKAT EDİLMESİ GEREKEN HUSUSLAR NELERDİR?','/tasinmaz-alis-satislarinin-vergilendirilmesinde-dikkat-edilmesi-gereken-hususlar-nelerdir/','post','post',834,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(54,'2021-12-28 06:51:33','TARIMSAL DESTEKLEMELERDE VERGİ TEVKİFATI KONUSUNDA VERGİ YARGISI KARARLARI VE SON KANUN DEĞİŞİKLİĞİ','/tarimsal-desteklemelerde-vergi-tevkifati-konusunda-vergi-yargisi-kararlari-ve-son-kanun-degisikligi/','post','post',831,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(55,'2021-12-09 07:51:59','SAHTE BELGE KULLANMA KAVRAMI VE KAÇAKÇILIK SUÇU YÖNÜNDEN DEĞERLENDİRİLMESİ','/sahte-belge-kullanma-kavrami-ve-kacakcilik-sucu-yonunden-degerlendirilmesi/','post','post',827,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(56,'2021-11-29 06:45:20','BASİT USULE TABİ MÜKELLEFLERİN 7338 SAYILI KANUN BAĞLAMINDA SON DURUMU','/basit-usule-tabi-mukelleflerin-7338-sayili-kanun-baglaminda-son-durumu/','post','post',823,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(57,'2021-11-16 07:23:13','VERGİ KANUNLARINDA YAPILAN SON DÜZENLEMELERLE NELER DEĞİŞTİ?','/vergi-kanunlarinda-yapilan-son-duzenlemelerle-neler-degisti/','post','post',819,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(58,'2021-11-01 23:52:25','SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASI','/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi/','post','post',813,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(60,'2021-10-12 17:28:20','VERGİ BARIŞI KAPSAMINDA MATRAH ARTIRIMI VE VERGİ İNCELEME SÜRECİNE ETKİSİ','/vergi-barisi-kapsaminda-matrah-artirimi-ve-vergi-inceleme-surecine-etkisi/','post','post',802,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(61,'2021-10-08 08:45:48','VERGİ BORCUNUN ZAMANAŞIMINA UĞRAMASI NEDİR?','/vergi-borcunun-zamanasimina-ugramasi-nedir/','post','post',797,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(114,'2020-04-22 21:47:21','MÜCBİR SEBEP VERGİ MAHKEMESİNDE VERGİ DAVASI AÇMA SÜRESİNİ DURDURUR MU?','/mucbir-sebep-vergi-mahkemesinde-vergi-davasi-acma-suresini-durdurur-mu/','post','post',513,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(115,'2020-04-14 14:43:55','ÖRNEK OLAY KAPSAMINDA SAHTE FATURADAN KAYNAKLI VERGİ DAVASI VE VERGİ MAHKEMESİNİN KONUYA BAKIŞI','/ornek-olay-kapsaminda-sahte-faturadan-kaynakli-vergi-davasi-ve-vergi-mahkemesinin-konuya-bakisi/','post','post',510,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(117,'2020-01-16 09:46:37','TARIMSAL AMAÇLI YAPILARA CEZA UYGULANABİLİR Mİ?','/tarimsal-amacli-yapilara-ceza-uygulanabilir-mi/','post','post',500,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(118,'2019-12-31 20:01:45','VERGİ İNCELEMELERİNDE MÜKELLEF HAKLARI','/vergi-incelemelerinde-mukellef-haklari/','post','post',490,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(119,'2019-12-28 14:19:55','VERGİ DAVALARINDA SON DURUM','/vergi-davalarinda-son-durum/','post','post',484,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(120,'2019-12-28 14:23:48','DEĞERLİ KONUT VERGİSİ VERGİ YARGISINA TAŞINMALI MI?','/degerli-konut-vergisi-vergi-yargisina-tasinmali-mi/','post','post',478,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(121,'2019-12-28 14:24:33','VERGİ KANUNLARINDA NE DEĞİŞTİ?','/vergi-kanunlarinda-ne-degisti/','post','post',473,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(122,'2019-12-28 14:29:46','DEFTER VE BELGELERİN VERGİ MÜFETTİŞLİĞİNE İBRAZ EDİLMEMESİNİN SONUÇLARI NELERDİR?','/defter-ve-belgelerin-vergi-mufettisligine-ibraz-edilmemesinin-sonuclari-nelerdir/','post','post',467,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(123,'2019-12-28 14:30:13','KAMU İDARELERİNCE TAŞINMAZLARA YAPILAN FİİLİ EL ATMALARDA NE ZAMANA KADAR TAZMİNAT İSTENİLİR?','/kamu-idarelerince-tasinmazlara-yapilan-fiili-el-atmalarda-ne-zamana-kadar-tazminat-istenilir/','post','post',462,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(124,'2019-12-03 11:19:40','TAŞINMAZ MÜLKİYETİNE İDARELERCE HAKSIZ YERE MÜDAHALE DURUMLARINDA ÖDENMESİ GEREKEN FAİZ SORUNU?','/tasinmaz-mulkiyetine-idarelerce-haksiz-yere-mudahale-durumlarinda-odenmesi-gereken-faiz-sorunu/','post','post',458,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(125,'2019-12-28 14:30:43','VERGİ DAİRESİ NEDEN E HACİZ UYGULAR? E HACİZ KİMLERE UYGULANIR? E HACİZ NASIL KALKAR?','/vergi-dairesi-neden-e-haciz-uygular-e-haciz-kimlere-uygulanir-e-haciz-nasil-kalkar/','post','post',454,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(126,'2019-12-28 14:31:13','EYVAH ÖDEME EMRİ GELDİ. NE YAPACAĞIM???','/eyvah-odeme-emri-geldi-ne-yapacagim/','post','post',448,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(127,'2020-01-04 11:13:22','SAHTE BELGE DÜZENLEME İDDİASIYLA YAPILAN CEZALI TARHIYATA İLİŞKİN VERGİ MAHKEMESİNCE VERİLEN EMSAL NİTELİĞİNDE KARAR','/sahte-belge-duzenleme-iddiasiyla-yapilan-cezali-tarhiyata-iliskin-vergi-mahkemesince-verilen-emsal-niteliginde-karar/','post','post',443,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(128,'2019-12-28 14:32:33','KENTSEL DÖNÜŞÜM UYGULAMALARI KAPSMANINDA VERGİ VE HARÇ MUAFİYETİNE İLİŞKİN VERGİ İHTİLAFLARI','/kentsel-donusum-uygulamalari-kapsmaninda-vergi-ve-harc-muafiyetine-iliskin-vergi-ihtilaflari/','post','post',438,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(129,'2019-12-28 14:33:18','SAHTE FATURA (NAYLON FATURA) SUÇLARINDA DAVA ZAMANAŞIMI NEDİR?','/sahte-fatura-naylon-fatura-suclarinda-dava-zamanasimi-nedir/','post','post',434,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(130,'2019-12-28 14:33:44','İZAHA DAVET NEDİR? TÜRK VERGİ SİSTEMİNDE YENİ UYGULAMA “İZAHA DAVET”   ','/izaha-davet-nedir-turk-vergi-sisteminde-yeni-uygulama-izaha-davet/','post','post',430,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(131,'2019-12-28 14:34:35','DEFTER VE BELGELERİN İBRAZ EDİLEMEDİĞİ DURUMLARDA VERGİ DAVASI AÇAN MÜKELLEFLERİ DANIŞTAY HAKLI BULDU','/defter-ve-belgelerin-ibraz-edilemedigi-durumlarda-vergi-davasi-acan-mukellefleri-danistay-hakli-buldu/','post','post',425,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(132,'2019-12-28 14:35:04','SAHTE FATURADAN KAYNAKLI VERGİ DAVALARINDA İHTİRAZİ KAYIT VE VERGİ DAVASINA ETKİLERİ NELERDİR?','/sahte-faturadan-kaynakli-vergi-davalarinda-ihtirazi-kayit-ve-vergi-davasina-etkileri-nelerdir/','post','post',405,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(133,'2020-01-04 11:14:51','TAPU HARCI CEZALARIYLA KARŞILAŞMAMAK İÇİN NELERE DİKKAT EDİLMELİ?','/tapu-harci-cezalariyla-karsilasmamak-icin-nelere-dikkat-edilmeli/','post','post',400,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(134,'2019-12-28 14:36:08','ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-2','/engellilere-saglanan-vergisel-avantajlari-2/','post','post',387,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(135,'2019-08-05 22:22:06','GEÇİCİ VERGİYE UYGULANAN VERGİ ZİYAI CEZASI ANAYASAYA AYKIRI MIDIR?','/anayasa-mahkemesi-gecici-vergiye-uygulanan-vergi-ziyai-cezasinin-anayasaya-aykiri-olmadigina-karar-verdi/','post','post',383,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(136,'2019-12-28 14:36:48','MALİ TATİLİN VERGİ DAVALARINA ETKİLERİ NELERDİR?','/mali-tatilin-vergi-davalarina-etkisi/','post','post',380,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(137,'2019-12-28 14:45:26','ENGELLİLERE SAĞLANAN VERGİSEL AVANTAJLARI-1','/engellilere-saglanan-vergisel-avantajlari-1/','post','post',377,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(138,'2024-12-21 12:35:18','ÖZEL USULSÜZLÜK CEZALARI E KİTABIMIZ ÇIKTI!','/ozel-usulsuzluk-cezalari-e-kitabimiz-cikti/','post','post',308,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(139,'2020-01-04 11:10:44','VERGİ DAİRESİNDEN TEBLİGAT GELDİ NE YAPMALIYIM?','/vergi-dairesinden-tebligat-geldi-ne-yapmaliyim/','post','post',305,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(141,'2020-01-04 11:31:46','VERGİ DAVALARINDA AİHM’E BAŞVURU VE ÖRNEK KARARLAR','/vergi-davalarinda-aihme-basvuru-ve-ornek-kararlar/','post','post',294,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(142,'2019-05-06 09:12:36','VERGİ HUKUKUNDA TEMİNAT UYGULAMASI','/vergi-hukukunda-teminat-uygulamasi/','post','post',286,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(143,'2019-04-24 13:49:48','SAHTE FATURA DÜZENLEME SUÇUNUN TESPİTİNE YÖNELİK YARGITAY KARARI','/sahte-fatura-duzenleme-sucunun-tespitine-yonelik-yargitay-karari/','post','post',283,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(144,'2019-04-24 12:56:04','SAHTE BELGE DÜZENLEME GEREKÇESİYLE MÜKELLEFİYETİ SİLİNENLERDE TEMİNAT UYGULAMASI','/sahte-belge-duzenleme-gerekcesyle-mukellefiyeti-silinenlerde-teminat-uygulamasi/','post','post',279,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(145,'2019-04-08 10:02:00','T.C. D A N I ŞT A Y Vergi Dava Daireleri Kurulu’nun 13.12.2017 Esas No: 2017/368 Karar No : 2017/626 SAYILI KARARI','/t-c-d-a-n-i-st-a-y-vergi-dava-daireleri-kurulunun-13-12-2017-esas-no-2017-368-karar-no-2017-626-sayili-karari/','post','post',275,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(146,'2019-08-06 14:20:56','ANAYASA MAHKEMESİ İHTİRAZİ KAYITLA VERİLEN DÜZELTME BEYANNAMELERİNE KARŞI AÇILAN VERGİ DAVALARININ VERGİ MAHKEMELERİNCE REDDEDİLMESİNİ  MÜLKİYET HAKKININ İHLALİ GÖRDÜ!','/ihtirazi-kayitla-verilen-duzeltme-beyannamelerine-karsi-acilan-davalarin-vergi-mahkemelerince-reddedilmesini-anayasa-mahkemesi-mulkiyet-hakkinin-ihlali-gordu/','post','post',272,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(147,'2019-08-08 11:24:36','VERGİ DAİRELERİNCE USULSÜZ YAPILAN TEBLİGATLAR VERGİ MAHKEMELERİNCE İPTAL EDİLİR!','/usulsuz-e-tebligata-vergi-yargisi-dur-dedi/','post','post',267,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(148,'2019-03-22 07:05:52','VERGİ MAHKEMELERİNCE VERİLEN “DAVA DİLEKÇESİNİN REDDİ” KARARLARI ÜZERİNE NELERE DİKKAT EDİLMELİDİR?','/vergi-mahkemelerince-verilen-dava-dilekcesinin-reddi-kararlari-uzerine-nelere-dikkat-edilmelidir/','post','post',262,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(149,'2019-03-18 08:15:10','KATMA DEĞER VERGİSİ İADELERİNDE SÜRE SORUNU','/katma-deger-vergisi-iadelerinde-sure-sorunu/','post','post',259,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(150,'2019-03-04 12:16:01','SAHTE BELGE KULLANMADA TAKDİR KOMİSYONLARININ MATRAH TAKDİR YETKİSİ: DANIŞTAY VERGİ DAVA DAİRELERİ KURULUNDAN YENİ İÇTİHAT','/sahte-belge-kullanmada-takdir-komisyonlarinin-matrah-takdir-yetkisi-danistay-vergi-dava-daireleri-kurulundan-yeni-ictihat/','post','post',255,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(151,'2019-02-28 12:04:47','VERGİYİ TABANA YAYMAK!','/vergiyi-tabana-yaymak/','post','post',252,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(152,'2019-02-25 11:01:05','TÜM YÖNLERİYLE VERGİ İNCELEMESİ VE VERGİ   İNCELEMESİNDE KARŞIT TESPİTİN ÖNEMİ','/tum-yonleriyle-vergi-incelemesi-ve-vergi-incelemesinde-karsit-tespitin-onemi/','post','post',245,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(153,'2019-02-18 18:13:26','VERGİ BORCUNUN ZAMANAŞIMINA UĞRAMASI NE DEMEKTİR? TÜM YÖNLERİYLE VERGİ ZAMANAŞIMI','/vergi-borcunun-zamanasimina-ugramasi-ne-demektir-tum-yonleriyle-vergi-zamanasimi/','post','post',241,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(154,'2019-01-25 20:54:54','ZAMANAŞIMINA UĞRAMIŞ VERGİ BORÇLARI İÇİN BORÇ YAPILANDIRMASINDAN YARARLANMADA ZAMANAŞIMI KESİLİR Mİ?','/zamanasimina-ugramis-vergi-borclari-icin-borc-yapilandirmasindan-yararlanmada-zamanasimi-kesilir-mi/','post','post',234,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(155,'2019-01-03 08:29:24','2019 YILINDA UYGULANACAK VERGİ CEZASI MİKTARLARI','/2019-yilinda-uygulanacak-ceza-miktarlari/','post','post',226,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(156,'2019-01-03 08:05:51','SAHTE BELGE (NAYLON FATURA) NEDENİYLE KDV İADE TALEPLERİNDE ÖZEL ESASLAR/KOD UYGULAMASI HUKUKA UYGUN MUDUR?','/sahte-belge-naylon-fatura-nedeniyle-kdv-iade-taleplerinde-ozel-esaslar-kod-uygulamasi-hukuka-uygun-mudur/','post','post',224,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(157,'2019-01-02 06:40:29','BİR YAPILANDIRMA KLASİĞİ: YENİ HAKLAR','/yapilandirmada-yeni-hak/','post','post',220,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(158,'2018-12-30 17:36:42','VERGİ YAPILANDIRMASI BOZULANLARA YENİ BİR HAK','/vergi-yapilandirmasi-bozulanlara-yeni-bir-hak/','post','post',216,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(159,'2018-12-24 11:25:16','MÜKELLEFLERİN İNTERNET SİSTEMİ ÜZERİNDEN YAPTIKLARI MATRAH ARTIRIM TALEPLERİNİN REDDİ İŞLEMLERİ VERGİ MAHKEMESİNDE DAVA KONUSU EDİLEBİLİR Mİ?','/mukelleflerin-internet-sistemi-uzerinden-yaptiklari-matrah-artirim-taleplerinin-reddi-islemleri-vergi-mahkemesinde-dava-konusu-edilebilir-mi/','post','post',210,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(160,'2018-12-17 07:45:08','DİKKAT! MALİYE&#8217;DEN MEKTUP VAR!','/dikkat-maliyeden-mektup-var/','post','post',203,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(161,'2018-12-14 05:26:26','DEFTER VE BELGE İBRAZI HAKKINDA VDK VİDEOSU','/198/','post','post',198,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(162,'2018-12-10 08:44:33','ANAYASA MAHKEMESİ, YAPILANDIRMA KANUNLARINDAKİ VERGİ ADALETSİZLİĞİNİ ANAYASAYA AYKIRI GÖRMEDİ!','/anayasa-mahkemesi-yapilandirma-kanunlarindaki-vergi-adaletsizligini-anayasaya-aykiri-gormedi/','post','post',194,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(163,'2018-12-04 08:29:21','ZAYİ BELGESİ NEDİR? DEFTER VE BELGELERİN İBRAZI YÖNÜNDEN ZAYİ BELGESİ NEDEN ÖNEMLİDİR?','/zayi-belgesi-nedir-defter-ve-belgelerin-ibrazi-yonunden-zayi-belgesi-ne-icin-onemlidir/','post','post',189,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(164,'2018-12-03 07:23:34','YENİ TORBA YASA “VERGİ” DE NELERİ DEĞİŞTİRECEK?','/185/','post','post',185,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(165,'2018-11-28 16:35:15','TAKDİR KOMİSYONLARININ KATMA DEĞER VERGİSİ İNDİRİMLERİNİ REDDEDEREK TARHIYAT YAPMA YETKİSİ YOKTUR','/takdir-komisyonlarinca-katma-deger-vergisi-indirimleri-reddedilerek-tarhiyat-yapma-yetkisi-yoktur/','post','post',181,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(166,'2018-11-27 07:56:05','SAHTE FATURA NEDENİYLE VERGİ İNCELEMESİ KAPSAMINDA OLAN MÜKELLEFLERİN MATRAH ARTIRIM SORUNU NASIL ÇÖZÜLÜR?','/sahte-fatura-nedeniyle-vergi-incelemesi-kapsaminda-olan-mukelleflerin-matrah-artirim-sorunu-nasil-cozulur/','post','post',177,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(167,'2018-11-26 18:31:02','ÖZEL USULSÜZLÜK CEZALARINDA VUK 353. MADDE UYGULAMASI KAPSAMINDAKİ FİİLLER NELERDİR?','/ozel-usulsuzluk-cezalarinda-vuk-353-madde-uygulamasi-kapsamindaki-fiiller-nelerdir/','post','post',172,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(168,'2018-11-19 17:27:25','VERGİ ZİYAI KESİLMİŞ MÜKELLEFE ÖZEL USULSÜZLÜK CEZASI DA KESİLEBİLİR Mİ?','/ozel-usulsuzluk-cezalarinda-zamanasimi-var-midir-2/','post','post',167,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(169,'2018-10-31 12:42:28','VERGİNİN TEBLİĞİ VE TEBLİĞ USULÜNDE SON DURUM','/verginin-tebligi-ve-teblig-usulunde-son-durum/','post','post',164,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(170,'2019-08-05 22:14:04','VERGİ DAVA DİLEKÇELERİNDE DİKKAT EDİLMESİ GEREKEN ÖNEMLİ NOKTALAR NELERDİR?','/vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir/','post','post',160,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(171,'2019-08-08 11:36:06','NAYLON FATURA NEDİR? SAHTE FATURADAN KORUNMAK İÇİN NE YAPILMALI?','/naylon-fatura-nedir-sahte-faturadan-korunmak-icin-ne-yapilmali/','post','post',155,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(172,'2018-10-16 20:10:27','VERGİ BORCU NEDENİYLE EMEKLİ MAAŞINA HACİZ KONULABİLİR Mİ?','/vergi-borcu-nedeniyle-emekli-maasina-haciz-konulabilir-mi/','post','post',152,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(173,'2018-10-16 19:58:18','MÜKELLEFLER KENDİ BEYANLARINA KARŞI VERGİ DAVASI AÇABİLİR Mİ?','/mukellefler-kendi-beyanlarina-karsi-vergi-davasi-acabilir-mi/','post','post',149,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(174,'2018-10-16 19:46:39','KİMLER VERGİ MAHKEMESİNDE DAVA AÇMAYA YETKİLİDİR? KİMLER VERGİ MAHKEMESİNDE DAVA AÇAMAZ?','/kimler-vergi-mahkemesinde-dava-acmaya-yetkilidir-kimler-vergi-mahkemesinde-dava-acamaz/','post','post',146,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(175,'2018-10-16 09:04:39','VERGİ İHTİLAFLARI NEDEN KAYNAKLANIR? İHTİLAFLAR VERGİ YARGISINA NASIL TAŞINIR?','/vergi-ihtilaflari-neden-kaynaklanir-ihtilaflar-vergi-yargisina-nasil-tasinir/','post','post',141,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(176,'2018-10-13 20:49:10','VERGİ CEZALARI NELERDİR? ÖZEL USULSÜZLÜK CEZASI NELERE UYGULANIR? ÖRNEK VERGİ MAHKEMESİ KARARI','/vergi-cezalari-nelerdir-ozel-usulsuzluk-cezasi-nelere-uygulanir/','post','post',138,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(177,'2018-10-17 20:27:54','VERGİ İHTİLAFLARININ VERGİ YARGISI YOLU İLE ÇÖZÜMÜNDE DİKKAT EDİLMESİ GEREKEN ÖNEMLİ HUSUSLAR NELERDİR?','/vergi-ihtilaflarinin-yargi-yolu-ile-cozumunde-dikkat-edilmesi-gereken-onemli-hususlar-nelerdir/','post','post',124,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
(178,'2018-10-12 10:47:03','VERGİ DAVALARINDA YETKİLİ MAHKEME VE GÖREVLİ MAHKEME NASIL BELİRLENİR?','/vergi-davalarinda-yetkili-mahkeme-ve-gorevli-mahkeme-nasil-belirlenir/','post','post',121,'',0,0,1,'Article',0,0,0,0,'0000-00-00 00:00:00'),
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(166,NULL,NULL,167,'term','post_tag',NULL,NULL,NULL,NULL,'ramazan',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:10','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-02 19:59:24','2021-05-02 19:59:24',NULL),
(167,NULL,NULL,140,'term','post_tag',NULL,NULL,NULL,NULL,'ÜCRET',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:12','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-02 19:59:24','2021-01-03 12:02:07',NULL),
(168,NULL,NULL,125,'term','post_tag',NULL,NULL,NULL,NULL,'zamanaşımı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:23','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-11-16 07:58:31','2020-10-29 04:53:25',NULL),
(169,NULL,NULL,61,'term','post_tag',NULL,NULL,NULL,NULL,'vergi hukuku',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:25','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-21 12:35:18','2019-05-24 21:44:07',NULL),
(170,NULL,NULL,21,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ AVUKATI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:30','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-21 12:35:18','2018-10-10 10:03:40',NULL),
(171,NULL,NULL,41,'term','post_tag',NULL,NULL,NULL,NULL,'vergi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:31','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 19:01:25','2019-02-28 13:04:47',NULL),
(172,NULL,NULL,46,'term','post_tag',NULL,NULL,NULL,NULL,'ANAYASA MAHKEMESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:01:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-08-04 05:03:35','2019-04-04 20:26:26',NULL),
(173,NULL,NULL,71,'term','post_tag',NULL,NULL,NULL,NULL,'vergi ihtilafları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:02:01','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-09 09:25:54','2019-08-27 11:52:46',NULL),
(174,NULL,NULL,164,'term','post_tag',NULL,NULL,NULL,NULL,'şirket ortağı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:03:19','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-29 09:09:47','2021-04-29 09:09:47',NULL),
(175,NULL,NULL,165,'term','post_tag',NULL,NULL,NULL,NULL,'vergi borcu',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:03:27','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-29 09:09:47','2021-04-29 09:09:47',NULL),
(176,NULL,NULL,75,'term','post_tag',NULL,NULL,NULL,NULL,'ödeme emri',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:03:29','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-06-30 11:16:55','2019-11-20 11:22:34',NULL),
(177,NULL,NULL,166,'term','post_tag',NULL,NULL,NULL,NULL,'temsilci',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:03:31','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-29 09:09:47','2021-04-29 09:09:47',NULL),
(178,NULL,NULL,867,'post','post',1,0,NULL,NULL,'ASGARİ ÜCRETLİ VERGİ ÖDER Mİ? NE KADAR VERGİ ÖDER ?','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/03/IMG_20220331_102442.jpg',NULL,'868','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/03/IMG_20220331_102442.jpg','868','featured-image','{\"width\":676,\"height\":410,\"url\":\"https://www.davavergi.com/wp-content/uploads/2022/03/IMG_20220331_102442.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2022/03/IMG_20220331_102442.jpg\",\"size\":\"full\",\"id\":868,\"alt\":\"\",\"pixels\":277160,\"type\":\"image/jpeg\"}',1,NULL,2,'2022-04-15 21:04:02','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-03-31 07:30:06','2022-03-31 07:30:06',0),
(179,NULL,NULL,171,'term','post_tag',NULL,NULL,NULL,NULL,'damga vergisi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:04:07','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-09 09:25:54','2021-05-09 09:23:43',NULL),
(180,NULL,NULL,111,'term','post_tag',NULL,NULL,NULL,NULL,'E TEBLİĞ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:04:42','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-05-20 13:49:52','2020-05-20 13:49:52',NULL),
(181,NULL,NULL,25,'term','post_tag',NULL,NULL,NULL,NULL,'E HACİZ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:04:48','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-11-16 07:58:31','2018-10-16 20:10:27',NULL),
(182,NULL,NULL,23,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ DAVALARI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:04:52','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-05 17:31:03','2018-10-10 10:03:40',NULL),
(183,NULL,NULL,110,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ TEBLİĞİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:04:56','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-05-20 13:49:52','2020-05-20 13:49:52',NULL),
(184,NULL,NULL,50,'term','post_tag',NULL,NULL,NULL,NULL,'vergi dairesi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:05:06','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-11-29 15:40:29','2019-06-10 10:58:31',NULL),
(185,NULL,NULL,42,'term','post_tag',NULL,NULL,NULL,NULL,'SAHTE FATURA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:05:10','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2023-05-10 12:15:07','2018-10-16 20:17:46',NULL),
(186,NULL,NULL,137,'term','post_tag',NULL,NULL,NULL,NULL,'e defer',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:05:37','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-28 19:42:00','2020-12-28 19:39:41',NULL),
(187,NULL,NULL,37,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ AFFI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:05:45','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 18:56:09','2018-12-30 18:36:42',NULL),
(188,NULL,NULL,124,'term','post_tag',NULL,NULL,NULL,NULL,'vergi barışı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:05:48','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 18:56:09','2020-10-29 04:53:25',NULL),
(189,NULL,NULL,172,'term','post_tag',NULL,NULL,NULL,NULL,'vergi yargısı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:06:10','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-09 09:25:54','2021-05-09 09:23:43',NULL),
(190,NULL,NULL,33,'term','post_tag',NULL,NULL,NULL,NULL,'YAPILANDIRMA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:06:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-01-25 21:54:54','2018-12-10 09:43:40',NULL),
(191,NULL,NULL,173,'term','post_tag',NULL,NULL,NULL,NULL,'vergi sorunları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:07:01','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-09 09:25:54','2021-05-09 09:23:43',NULL),
(192,NULL,NULL,44,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ MAHKEMESİ DAVA DİLEKÇESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:07:04','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-03-22 08:05:52','2019-03-22 08:05:52',NULL),
(193,NULL,NULL,76,'term','post_tag',NULL,NULL,NULL,NULL,'kamu haczi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:07:41','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-06-30 11:16:55','2019-12-02 09:02:13',NULL),
(194,NULL,NULL,90,'term','post_tag',NULL,NULL,NULL,NULL,'vergi cezası',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:08:00','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-13 12:20:55','2019-12-02 09:02:13',NULL),
(195,NULL,NULL,17,'term','post_tag',NULL,NULL,NULL,NULL,'öuc',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:08:43','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-03 20:58:07','2018-10-10 10:44:58',NULL),
(196,NULL,NULL,58,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ DAVASI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:08:49','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-21 12:35:18','2018-10-16 20:17:46',NULL),
(197,NULL,NULL,139,'term','post_tag',NULL,NULL,NULL,NULL,'GELİR VERGİSİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:10:04','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-05 09:17:28','2021-01-03 12:02:07',NULL),
(198,NULL,NULL,18,'term','post_tag',NULL,NULL,NULL,NULL,'TEBLİĞ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:10:15','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-10-31 13:42:28','2018-10-10 10:49:56',NULL),
(199,NULL,NULL,101,'term','post_tag',NULL,NULL,NULL,NULL,'vergi müfettişi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:11:01','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-26 07:49:18','2019-12-31 19:59:01',NULL),
(200,NULL,NULL,40,'term','post_tag',NULL,NULL,NULL,NULL,'vergi incelemesi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:11:17','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-21 12:35:18','2019-02-25 12:00:28',NULL),
(201,NULL,NULL,63,'term','post_tag',NULL,NULL,NULL,NULL,'vergi mahkemesi kararları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:11:34','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-21 12:35:18','2019-05-24 21:44:07',NULL),
(202,NULL,NULL,791,'post','post',1,0,NULL,NULL,'VERGİ MAHKEMELERİNDE KİMLER DAVA AÇABİLİR ? VERGİ YARGISINDA DAVA AÇMA EHLİYETİ','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/09/ddddd.png',NULL,'790','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/09/ddddd.png','790','featured-image','{\"width\":882,\"height\":482,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/09/ddddd.png\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/09/ddddd.png\",\"size\":\"full\",\"id\":790,\"alt\":\"\",\"pixels\":425124,\"type\":\"image/png\"}',0,NULL,2,'2022-04-15 21:12:39','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-09-22 22:21:40','2021-09-22 22:21:40',0),
(203,NULL,NULL,113,'term','post_tag',NULL,NULL,NULL,NULL,'TAŞINMAZ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:14:32','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-07-09 13:47:54','2020-07-09 13:47:54',NULL),
(204,NULL,NULL,114,'term','post_tag',NULL,NULL,NULL,NULL,'İDARİ YARGI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:14:38','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-07-09 13:47:54','2020-07-09 13:47:54',NULL),
(205,NULL,NULL,83,'term','post_tag',NULL,NULL,NULL,NULL,'kamulaştırma',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:14:41','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-07-09 13:47:54','2019-12-17 13:12:35',NULL),
(206,NULL,NULL,726,'post','post',1,0,NULL,NULL,'SAHTE FATURA KULLANMANIN SONUÇLARI NELERDİR?  ','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/06/sahtefatura.png',NULL,'741','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/06/sahtefatura.png','741','featured-image','{\"width\":950,\"height\":482,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/06/sahtefatura.png\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/06/sahtefatura.png\",\"size\":\"full\",\"id\":741,\"alt\":\"\",\"pixels\":457900,\"type\":\"image/png\"}',0,NULL,2,'2022-04-15 21:14:51','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 19:01:25','2021-06-06 19:29:06',0),
(207,NULL,NULL,177,'term','post_tag',NULL,NULL,NULL,NULL,'HUKUK',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:14:53','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-05 17:31:03','2021-06-06 19:29:06',NULL),
(208,NULL,NULL,793,'post','post',1,0,NULL,NULL,'ÖZEL ESASLAR UYGULAMASI VE 37 NOLU TEBLİĞ BAĞLAMINDA ÖZEL ESASLARDAN ÇIKMA','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/09/ozelesaslar.jpg',NULL,'794','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/09/ozelesaslar.jpg','794','featured-image','{\"width\":625,\"height\":325,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/09/ozelesaslar.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/09/ozelesaslar.jpg\",\"size\":\"full\",\"id\":794,\"alt\":\"\",\"pixels\":203125,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:14:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-09-29 07:22:55','2021-09-29 07:22:55',0),
(209,NULL,NULL,176,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ İNCELMESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:14:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 19:01:25','2021-06-06 19:29:06',NULL),
(210,NULL,NULL,159,'term','post_tag',NULL,NULL,NULL,NULL,'KDV',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:15:00','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-07-20 07:43:37','2021-04-11 17:34:11',NULL),
(211,NULL,NULL,158,'term','post_tag',NULL,NULL,NULL,NULL,'Avukat',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:15:02','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 19:01:25','2021-04-05 09:17:28',NULL),
(212,NULL,NULL,138,'term','post_tag',NULL,NULL,NULL,NULL,'e fatura',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:15:04','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-28 19:42:00','2020-12-28 19:39:41',NULL),
(213,NULL,NULL,160,'term','post_tag',NULL,NULL,NULL,NULL,'ÖTV',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:15:49','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-11 17:44:07','2021-04-11 17:34:11',NULL),
(214,NULL,NULL,72,'term','post_tag',NULL,NULL,NULL,NULL,'vergi uyuşmazlıkları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:03','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-04-22 21:47:21','2019-08-27 11:52:46',NULL),
(215,NULL,NULL,70,'term','post_tag',NULL,NULL,NULL,NULL,'izaha davet',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:11','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:33:44','2019-08-27 11:52:46',NULL),
(216,NULL,NULL,132,'term','post_tag',NULL,NULL,NULL,NULL,'kesinleşmiş vergi alacakları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:27','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-27 17:17:43','2020-12-09 17:42:17',NULL),
(217,NULL,NULL,126,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ YAPILANDIRMA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:36','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-27 17:17:43','2020-10-31 19:17:12',NULL),
(218,NULL,NULL,47,'term','post_tag',NULL,NULL,NULL,NULL,'DANIŞTAY',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:40','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-05 17:31:03','2018-10-16 20:17:46',NULL),
(219,NULL,NULL,65,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ TEBLİGATI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:53','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:10:44','2019-06-10 10:58:31',NULL),
(220,NULL,NULL,64,'term','post_tag',NULL,NULL,NULL,NULL,'vergi avukatlığı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:16:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:10:44','2019-06-10 10:58:31',NULL),
(221,NULL,NULL,24,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ CEZALARI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:17:00','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-12-05 17:31:03','2018-10-13 20:38:39',NULL),
(222,NULL,NULL,123,'term','post_tag',NULL,NULL,NULL,NULL,'vergi ihbarnamesi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:17:11','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-01-25 08:30:32','2020-10-19 12:27:07',NULL),
(223,NULL,NULL,133,'term','post_tag',NULL,NULL,NULL,NULL,'tarhıyat',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:17:23','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-13 12:20:55','2020-12-13 12:20:55',NULL),
(224,NULL,NULL,135,'term','post_tag',NULL,NULL,NULL,NULL,'ikmalen vergi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:17:26','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-13 12:20:55','2020-12-13 12:20:55',NULL),
(225,NULL,NULL,134,'term','post_tag',NULL,NULL,NULL,NULL,'resen vergi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:17:28','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-13 12:20:55','2020-12-13 12:20:55',NULL),
(226,NULL,NULL,62,'term','post_tag',NULL,NULL,NULL,NULL,'vergi danışmanı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:18:28','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-01-31 21:02:10','2018-10-10 10:03:40',NULL),
(227,NULL,NULL,802,'post','post',1,0,NULL,NULL,'VERGİ BARIŞI KAPSAMINDA MATRAH ARTIRIMI VE VERGİ İNCELEME SÜRECİNE ETKİSİ','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/10/vi.jpg',NULL,'803','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/10/vi.jpg','803','featured-image','{\"width\":1600,\"height\":900,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/10/vi.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/10/vi.jpg\",\"size\":\"full\",\"id\":803,\"alt\":\"\",\"pixels\":1440000,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:19:21','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-10-12 17:28:20','2021-10-12 17:28:20',0),
(228,NULL,NULL,16,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİDE İSPAT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:19:44','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-10-10 10:37:56','2018-10-10 10:37:56',NULL),
(229,NULL,NULL,719,'post','post',1,0,NULL,NULL,'SORULARLA 2021 VERGİ AFFININ KAPSAMI VE ŞARTLARI','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/05/af-2021.jpg',NULL,'720','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/05/af-2021.jpg','720','featured-image','{\"width\":828,\"height\":607,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/05/af-2021.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/05/af-2021.jpg\",\"size\":\"full\",\"id\":720,\"alt\":\"\",\"pixels\":502596,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:20:58','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-22 12:42:53','2021-05-22 12:42:53',0),
(230,NULL,NULL,78,'term','post_tag',NULL,NULL,NULL,NULL,'imar hukuku',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:21:03','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-07-09 13:47:54','2019-10-23 07:54:38',NULL),
(231,NULL,NULL,841,'post','post',1,0,NULL,NULL,'ENFLASYON MUHASEBESİ GERİ Mİ GELİYOR ?','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/01/enflasyonmuhasebesi.jpg',NULL,'842','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/01/enflasyonmuhasebesi.jpg','842','featured-image','{\"width\":882,\"height\":482,\"url\":\"https://www.davavergi.com/wp-content/uploads/2022/01/enflasyonmuhasebesi.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2022/01/enflasyonmuhasebesi.jpg\",\"size\":\"full\",\"id\":842,\"alt\":\"\",\"pixels\":425124,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:21:19','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-01-08 07:29:09','2022-01-08 07:29:09',0),
(232,NULL,NULL,149,'term','post_tag',NULL,NULL,NULL,NULL,'KRİPTO PARA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:21:47','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-07 17:05:31','2021-02-07 16:56:17',NULL),
(233,NULL,NULL,150,'term','post_tag',NULL,NULL,NULL,NULL,'dava açma süreleri',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:21:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-10 20:10:57','2021-02-10 20:10:48',NULL),
(234,NULL,NULL,153,'term','post_tag',NULL,NULL,NULL,NULL,'vergi ve ceza',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:22:06','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-21 15:21:51','2021-02-21 15:21:51',NULL),
(235,NULL,NULL,57,'term','post_tag',NULL,NULL,NULL,NULL,'TAPU HARÇLARI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:22:23','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:14:51','2019-07-29 10:43:25',NULL),
(236,NULL,NULL,834,'post','post',1,0,NULL,NULL,'TAŞINMAZ ALIŞ SATIŞLARININ VERGİLENDİRİLMESİNDE DİKKAT EDİLMESİ GEREKEN HUSUSLAR NELERDİR?','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/01/tasinmazlarin-satisi-nasil-yapilir-1.jpg',NULL,'838','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/01/tasinmazlarin-satisi-nasil-yapilir-1.jpg','838','featured-image','{\"width\":1000,\"height\":667,\"url\":\"https://www.davavergi.com/wp-content/uploads/2022/01/tasinmazlarin-satisi-nasil-yapilir-1.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2022/01/tasinmazlarin-satisi-nasil-yapilir-1.jpg\",\"size\":\"full\",\"id\":838,\"alt\":\"\",\"pixels\":667000,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:22:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-01-03 05:31:19','2022-01-03 05:31:19',0),
(237,NULL,NULL,131,'term','post_tag',NULL,NULL,NULL,NULL,'7256 sayılı kanun',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:24:06','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-27 17:17:43','2020-12-09 17:42:17',NULL),
(238,NULL,NULL,73,'term','post_tag',NULL,NULL,NULL,NULL,'DAVA ZAMANAŞIMI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:24:45','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:33:18','2019-10-15 09:41:50',NULL),
(239,NULL,NULL,93,'term','post_tag',NULL,NULL,NULL,NULL,'vergi ceza hukuku',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:24:54','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:13:22','2019-10-15 09:41:50',NULL),
(240,NULL,NULL,97,'term','post_tag',NULL,NULL,NULL,NULL,'güncel vergi davaları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:24:58','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:33:18','2019-10-15 09:41:50',NULL),
(241,NULL,NULL,96,'term','post_tag',NULL,NULL,NULL,NULL,'vergi suç ve cezaları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:25:04','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:33:18','2019-10-15 09:41:50',NULL),
(242,NULL,NULL,148,'term','post_tag',NULL,NULL,NULL,NULL,'BİTCOİN',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:25:08','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-07 17:05:31','2021-02-07 16:56:17',NULL),
(243,NULL,NULL,49,'term','post_tag',NULL,NULL,NULL,NULL,'AİHM',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:25:21','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:31:46','2019-05-24 21:44:07',NULL),
(244,NULL,NULL,147,'term','post_tag',NULL,NULL,NULL,NULL,'gayrimenkul sermaye iradı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:25:37','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-05 07:58:23','2021-02-05 07:55:50',NULL),
(245,NULL,NULL,178,'term','post_tag',NULL,NULL,NULL,NULL,'matrah artırımı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:25:44','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2024-08-27 11:26:39','2021-06-09 07:38:39',NULL),
(246,NULL,NULL,143,'term','post_tag',NULL,NULL,NULL,NULL,'değerli konut vergisi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:26:05','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-01-25 08:30:32','2021-01-25 08:30:32',NULL),
(247,NULL,NULL,849,'post','post',1,0,NULL,NULL,'SON DÜZENLEMELER IŞIĞINDA FİNANSMAN GİDER KISITLAMASI','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/02/finansman-gider-kisitlamasi.jpg',NULL,'851','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/02/finansman-gider-kisitlamasi.jpg','851','featured-image','{\"width\":1080,\"height\":540,\"url\":\"https://www.davavergi.com/wp-content/uploads/2022/02/finansman-gider-kisitlamasi.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2022/02/finansman-gider-kisitlamasi.jpg\",\"size\":\"full\",\"id\":851,\"alt\":\"\",\"pixels\":583200,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:26:15','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-02-15 11:31:15','2022-02-15 11:30:45',0),
(248,NULL,NULL,136,'term','post_tag',NULL,NULL,NULL,NULL,'ödeme emrine itiraz',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:26:47','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-12-20 18:21:48','2020-12-20 18:06:31',NULL),
(249,NULL,NULL,163,'term','post_tag',NULL,NULL,NULL,NULL,'şikayet yolu',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:05','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-25 10:03:45','2021-04-25 10:00:56',NULL),
(250,NULL,NULL,162,'term','post_tag',NULL,NULL,NULL,NULL,'düzeltme yetkisi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:07','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-25 10:03:45','2021-04-25 10:00:56',NULL),
(251,NULL,NULL,66,'term','post_tag',NULL,NULL,NULL,NULL,'TEBLİGAT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:09','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-08-08 11:24:36','2019-03-26 09:26:41',NULL),
(252,NULL,NULL,45,'term','post_tag',NULL,NULL,NULL,NULL,'e tebligat',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:22','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-08-04 05:11:40','2019-03-26 09:26:41',NULL),
(253,NULL,NULL,32,'term','post_tag',NULL,NULL,NULL,NULL,'ZAYİ BELGESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:25','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-12-04 09:29:21','2018-12-04 09:28:42',NULL),
(254,NULL,NULL,36,'term','post_tag',NULL,NULL,NULL,NULL,'MATRAH ARTIRIM',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:27:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-12-24 12:25:16','2018-12-24 12:25:16',NULL),
(255,NULL,NULL,152,'term','post_tag',NULL,NULL,NULL,NULL,'ihbarname',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:28:02','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-21 15:21:51','2021-02-21 15:21:51',NULL),
(256,NULL,NULL,116,'term','post_tag',NULL,NULL,NULL,NULL,'İÇERİK ÜRETİCİSİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:29:06','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-10-02 09:25:58','2020-10-02 09:25:58',NULL),
(257,NULL,NULL,35,'term','post_tag',NULL,NULL,NULL,NULL,'BİLGİ VERME',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:29:20','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-12-17 08:45:08','2018-12-17 08:35:46',NULL),
(258,NULL,NULL,146,'term','post_tag',NULL,NULL,NULL,NULL,'gmsi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:29:27','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-05 07:58:23','2021-02-05 07:55:50',NULL),
(259,NULL,NULL,38,'term','post_tag',NULL,NULL,NULL,NULL,'kod',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:29:46','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-01-03 09:05:51','2019-01-03 09:05:51',NULL),
(260,NULL,NULL,107,'term','post_tag',NULL,NULL,NULL,NULL,'danıştay kararı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:29:53','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-04-01 11:29:01','2020-04-01 11:29:01',NULL),
(261,NULL,NULL,108,'term','post_tag',NULL,NULL,NULL,NULL,'MÜCBİR SEBEP',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:30:19','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-04-22 21:47:21','2020-04-22 21:44:05',NULL),
(262,NULL,NULL,156,'term','post_tag',NULL,NULL,NULL,NULL,'orta vadeli proğram',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:31:08','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-03-14 17:10:14','2021-03-14 17:10:14',NULL),
(263,NULL,NULL,179,'term','post_tag',NULL,NULL,NULL,NULL,'vergiborcu',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:31:17','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-10-08 08:45:48','2021-10-05 12:00:18',NULL),
(264,NULL,NULL,813,'post','post',1,0,NULL,NULL,'SOSYAL İÇERİK ÜRETİCİLİĞİ İLE MOBİL CİHAZLAR İÇİN UYGULAMA GELİŞTİRİCİLİĞİNDE KAZANÇ İSTİSNASI','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/11/sosyal-medya-2-1.jpg',NULL,'817','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/11/sosyal-medya-2-1.jpg','817','featured-image','{\"width\":800,\"height\":548,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/11/sosyal-medya-2-1.jpg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/11/sosyal-medya-2-1.jpg\",\"size\":\"full\",\"id\":817,\"alt\":\"\",\"pixels\":438400,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-04-15 21:31:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-11-01 23:52:25','2021-11-01 23:52:25',0),
(265,NULL,NULL,730,'post','post',1,0,NULL,NULL,'7326 SAYILI BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASINA DAİR KANUNUN KAPSAMINDA VERGİ BORÇLARIMIZI YAPILANDIRALIM MI? MATRAH ARTIRIMINDA BULUNALIM MI?','publish',NULL,0,NULL,NULL,NULL,NULL,NULL,0,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/06/yapilandirma.png',NULL,'739','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2021/06/yapilandirma.png','739','featured-image','{\"width\":911,\"height\":479,\"url\":\"https://www.davavergi.com/wp-content/uploads/2021/06/yapilandirma.png\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2021/06/yapilandirma.png\",\"size\":\"full\",\"id\":739,\"alt\":\"\",\"pixels\":436369,\"type\":\"image/png\"}',0,NULL,2,'2022-04-15 21:32:20','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-06-28 18:56:09','2021-06-09 07:38:39',0),
(266,NULL,NULL,29,'term','post_tag',NULL,NULL,NULL,NULL,'7143 özelge',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:32:42','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-11-27 08:56:05','2018-11-27 08:45:29',NULL),
(267,NULL,NULL,30,'term','post_tag',NULL,NULL,NULL,NULL,'TAKDİR KOMİSYONU',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:32:56','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-11-28 17:35:15','2018-11-28 17:34:27',NULL),
(268,NULL,NULL,26,'term','post_tag',NULL,NULL,NULL,NULL,'NAYLON FATURA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:33:29','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-10-12 09:04:34','2018-10-16 20:17:46',NULL),
(269,NULL,NULL,95,'term','post_tag',NULL,NULL,NULL,NULL,'kamu hukuku',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:34:02','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:32:33','2019-10-23 07:54:38',NULL),
(270,NULL,NULL,59,'term','post_tag',NULL,NULL,NULL,NULL,'İHTİAZİ KAYIT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:34:04','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:35:04','2019-08-05 09:40:33',NULL),
(271,NULL,NULL,86,'term','post_tag',NULL,NULL,NULL,NULL,'DEĞERLİ KONUT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:34:14','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:23:48','2019-12-23 10:50:12',NULL),
(272,NULL,NULL,141,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ MÜKELLEFİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:34:33','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-01-11 20:53:17','2021-01-11 20:51:30',NULL),
(273,NULL,NULL,169,'term','post_tag',NULL,NULL,NULL,NULL,'AVUKATLARIN VERGİLENDİRİLMESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:34:56','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-05 08:31:21','2021-05-05 08:29:13',NULL),
(274,NULL,NULL,170,'term','post_tag',NULL,NULL,NULL,NULL,'TEVKİFAT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:35:05','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-05 08:31:21','2021-05-05 08:29:13',NULL),
(275,NULL,NULL,161,'term','post_tag',NULL,NULL,NULL,NULL,'vergi hataları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:35:32','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-04-25 10:03:45','2021-04-25 10:00:56',NULL),
(276,NULL,NULL,142,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ SORUMLUSU',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:35:50','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-01-11 20:53:17','2021-01-11 20:51:30',NULL),
(277,NULL,NULL,100,'term','post_tag',NULL,NULL,NULL,NULL,'vergi incelemeleri',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:36:18','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:45:26','2019-06-28 08:35:25',NULL),
(278,NULL,NULL,53,'term','post_tag',NULL,NULL,NULL,NULL,'ENGELLİLERE VERGİSEL TEŞVİK',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:36:23','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:45:26','2019-06-28 08:35:25',NULL),
(279,NULL,NULL,89,'term','post_tag',NULL,NULL,NULL,NULL,'imar hukuku avukatı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:36:41','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:30:13','2019-12-17 13:12:35',NULL),
(280,NULL,NULL,67,'term','post_tag',NULL,NULL,NULL,NULL,'ihtirazi kayıt',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:36:45','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-08-06 14:20:56','2019-04-04 20:26:26',NULL),
(281,NULL,NULL,74,'term','post_tag',NULL,NULL,NULL,NULL,'KENTSEL DÖNÜŞÜM',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:37:14','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:32:33','2019-10-23 07:54:38',NULL),
(282,NULL,NULL,4,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ USUL',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:37:29','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-10-10 10:05:38','2016-09-28 19:31:39',NULL),
(283,NULL,NULL,39,'term','post_tag',NULL,NULL,NULL,NULL,'2019 CEZALAR',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:37:35','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-01-03 09:29:24','2019-01-03 09:22:58',NULL),
(284,NULL,NULL,94,'term','post_tag',NULL,NULL,NULL,NULL,'kamulaştırma avukatı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:37:49','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:32:33','2019-10-23 07:54:38',NULL),
(285,NULL,NULL,27,'term','post_tag',NULL,NULL,NULL,NULL,'VERGİ DAVA DİLEKÇESİ',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:37:59','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-04 11:13:22','2018-10-17 20:39:55',NULL),
(286,NULL,NULL,31,'term','post_tag',NULL,NULL,NULL,NULL,'TORBA YASA',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:38:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2018-12-03 08:23:34','2018-12-03 08:22:50',NULL),
(287,NULL,NULL,88,'term','post_tag',NULL,NULL,NULL,NULL,'istimlak',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:39:08','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:30:13','2019-12-17 13:12:35',NULL),
(288,NULL,NULL,106,'term','post_tag',NULL,NULL,NULL,NULL,'ihtiyati haciz',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:39:15','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-04-01 11:29:01','2020-04-01 11:29:01',NULL),
(289,NULL,NULL,85,'term','post_tag',NULL,NULL,NULL,NULL,'vuk',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:39:29','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:24:33','2019-12-23 10:10:45',NULL),
(290,NULL,NULL,99,'term','post_tag',NULL,NULL,NULL,NULL,'vergi avukatı istanbul',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:40:13','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:36:48','2019-07-02 07:47:58',NULL),
(291,NULL,NULL,60,'term','post_tag',NULL,NULL,NULL,NULL,'vergi avukatları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:40:15','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:36:48','2019-07-02 07:47:58',NULL),
(292,NULL,NULL,79,'term','post_tag',NULL,NULL,NULL,NULL,'imar davaları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:40:28','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:30:13','2019-12-03 11:18:05',NULL),
(293,NULL,NULL,151,'term','post_tag',NULL,NULL,NULL,NULL,'MATRAH ARTIMII',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:40:38','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-02-14 16:45:43','2021-02-14 16:42:23',NULL),
(294,NULL,NULL,43,'term','post_tag',NULL,NULL,NULL,NULL,'KDV İADE',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:40:57','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-03-18 09:15:10','2019-03-18 09:15:10',NULL),
(295,NULL,NULL,82,'term','post_tag',NULL,NULL,NULL,NULL,'imar avukatı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:41:31','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-05-14 21:51:23','2019-12-03 11:18:05',NULL),
(296,NULL,NULL,55,'term','post_tag',NULL,NULL,NULL,NULL,'vergi ziyaı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:41:32','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-08-05 22:22:06','2019-07-04 11:49:10',NULL),
(297,NULL,NULL,154,'term','post_tag',NULL,NULL,NULL,NULL,'varlık barışı',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:41:47','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2022-11-07 10:40:48','2021-02-28 09:58:29',NULL),
(298,NULL,NULL,84,'term','post_tag',NULL,NULL,NULL,NULL,'taşınmaza el atma',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:41:48','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-28 14:30:13','2019-12-17 13:12:35',NULL),
(299,NULL,NULL,81,'term','post_tag',NULL,NULL,NULL,NULL,'taşınmaz davaları',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:42:00','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-12-03 11:19:40','2019-12-03 11:18:05',NULL),
(300,NULL,NULL,48,'term','post_tag',NULL,NULL,NULL,NULL,'TEMİNAT',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:42:03','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-05-06 09:12:36','2019-04-22 11:07:36',NULL),
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(308,NULL,NULL,129,'term','post_tag',NULL,NULL,NULL,NULL,'SMMM',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:45:56','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-01-30 19:20:07','2020-11-29 09:23:33',NULL),
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(310,NULL,NULL,68,'term','post_tag',NULL,NULL,NULL,NULL,'düzeltme beyannamesi',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:47:22','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2019-08-06 14:20:56','2019-04-04 20:26:26',NULL),
(311,NULL,NULL,128,'term','post_tag',NULL,NULL,NULL,NULL,'MESLEK MENSUBU',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:48:12','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-11-29 09:23:33','2020-11-29 09:23:33',NULL),
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(314,NULL,NULL,105,'term','post_tag',NULL,NULL,NULL,NULL,'TARIMSAL YAPILAR',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:48:37','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-16 09:46:37','2020-01-16 09:45:10',NULL),
(315,NULL,NULL,175,'term','post_tag',NULL,NULL,NULL,NULL,'ticari kazanç',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:48:52','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-31 19:56:18','2021-05-31 19:56:18',NULL),
(316,NULL,NULL,174,'term','post_tag',NULL,NULL,NULL,NULL,'kira geliri',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:49:16','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2021-05-31 19:56:18','2021-05-31 19:56:18',NULL),
(317,NULL,NULL,103,'term','post_tag',NULL,NULL,NULL,NULL,'İMAR MEVZUATI',NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,NULL,0,NULL,2,'2022-04-15 21:50:49','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,NULL,0,'2020-01-16 09:46:37','2020-01-16 09:45:10',NULL),
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(625,NULL,NULL,974,'post','post',1,0,'%%title%% % %%sep%% %%sitename%% %','VARLIK BARIŞI UYGULAMASININ KAPSAMIKimler Başvurabilir.? Gerçek veya tüzel kişilerin yurt dışında bulunan; para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarının banka veya aracı kurumlara bildirilmek suretiyle milli ekonomiye kazandırılmasına,* Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye’de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymetler ve diğer sermaye piyasası araçları ile taşınmazların vergi dairesine beyan edilerek kanuni defter kayıtlarına alınabilmesine,imkan sağlanmaktadır.Ne zamana Kadar Başvurulabilir?Gerçek ve tüzel kişiler, yurt dışı ve yurt içi yeni Varlık Barışı uygulamasından 31 Mart 2023 tarihine kadar bildirim veya beyanda bulunmak suretiyle yararlanabileceklerdir.Yurt dışındaki söz konusu varlıkların Türkiye’ye getirilebilmesi için vergi mükellefi veya Türk vatandaşı olma zorunluluğu bulunmamakta olup düzenlemeden herkes yararlanabilecektir.Vergi Ödenecek mi?Banka ve aracı kurumlara bildirilen yurt dışındaki varlıkların değeri üzerinden;* 30/9/2022 tarihine kadar yapılan bildirimler için %1,* 1/10/2022 tarihi ila 31/12/2022 tarihi arasında yapılan bildirimler için %2,* 1/1/2023 tarihi ila 31/3/2023 tarihine kadar yapılan bildirimler için %3,oranında hesaplanacak vergi, bildirim esnasında banka ve aracı kurumlara peşin olarak ödenecektir.Varlık Barışının Sağladığı Avantajlar?Beyan edilerek işletme kayıtlarına alınacak taşınmazların işletmeye devrine ilişkin tapuda yapılacak işlemlerden harç alınmayacaktır. Ayrıca, taşınmazların işletmeye devri, elden çıkarma sayılmayacak ve değer artış kazancı hesaplanmayacaktır.Bildirilen veya beyan edilen varlıklara isabet eden tutarlara ilişkin hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmayacaktır. %','VARLIK BARIŞI UYGULAMASININ KAPSAMI','publish',NULL,0,NULL,NULL,NULL,'vergi avukatı vergi incelemesi vergi davaları vergi cezaları',47,30,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/11/VARLIK-BARISI.jpeg',NULL,'975','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2022/11/VARLIK-BARISI.jpeg','975','featured-image','{\"width\":828,\"height\":1032,\"filesize\":56806,\"url\":\"https://www.davavergi.com/wp-content/uploads/2022/11/VARLIK-BARISI.jpeg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2022/11/VARLIK-BARISI.jpeg\",\"size\":\"full\",\"id\":975,\"alt\":\"\",\"pixels\":854496,\"type\":\"image/jpeg\"}',0,NULL,2,'2022-11-07 10:24:15','2025-01-02 16:13:30',1,NULL,NULL,'WebPage','Article',0,2,0,'2022-11-07 10:40:48','2022-11-07 10:25:17',0),
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(651,NULL,NULL,1044,'post','post',1,0,NULL,NULL,'SERBEST MUHASEBECİ MALİ MÜŞAVİR HAKKINDA 213 SAYILI VERGİ USUL KANUNUN MÜKERRER 227.MADDESİ UYARINCA MÜŞTEREK VE MÜTESELSİL SORUMLULUKTAN BAHİSLE YAPILACAK TARHIYATTA ASIL BORÇLU ŞİRKETİN VERGİ DAİRESİNCE İŞLEM TESİSİ HUKUKA AYKIRIDIR','publish',NULL,0,NULL,NULL,NULL,'vergi avukatı, vergi incelemesi, vergi mahkemesi, vergi davası',40,30,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/04/sorumluluk-1003x1024.jpg',NULL,NULL,'first-content-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/04/sorumluluk-1003x1024.jpg',NULL,'first-content-image',NULL,0,NULL,2,'2023-04-28 12:53:07','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,2,0,'2023-04-28 12:56:27','2023-04-28 12:56:21',0),
(643,NULL,NULL,1030,'post','post',1,0,NULL,'2023 YILI VERGİ YAPILANDIRMA KANUNU UYGULAMASI BİLGİ NOTU7440 Sayılı BAZI ALACAKLARIN YENİDEN YAPILANDIRILMASI İLE BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASINA DAİR KANUNYayım tarihi 12.3.2023YAPILANDIRMA KANUNUN KAPSAMINA GİREN ALACAKLAR VE DÖNEMİ- 213 sayılı Vergi Usul Kanunu kapsamına giren; 31/12/2022 tarihinden (bu tarih dâhil) önceki dönemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ilişkin vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları (gelir veya kurumlar vergisine mahsuben 2022 yılında ödenmesi gereken geçici vergi hariç), 2022 yılına ilişkin olarak 31/12/2022 tarihinden (bu tarih dâhil) önce tahakkuk eden vergi ve bunlara bağlı vergi cezaları, gecikme faizleri, gecikme zamları, - 31/12/2022 tarihinden (bu tarih dâhil) önce yapılan tespitlere ilişkin olarak vergi aslına bağlı olmayan vergi cezaları,- İşletmede mevcut olduğu hâlde kayıtlarda yer almayan ya da kayıtlarda yer aldığı hâlde işletmede bulunmayan emtia, makine, teçhizat, demirbaşlar ile kasa mevcudu ve ortaklardan alacakların beyanı, Yapılandırma kapsamındadır.KESİNLEŞMİŞ VERGİ BORÇLARINDA UYGULAMA12.3.2023 tarihi itibarıyla (bu tarih dâhil);Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan vergilerin ödenmemiş kısmının tamamı ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir. Vadesi geldiği hâlde ödenmemiş ya da ödeme süresi henüz geçmemiş bulunan ve bir vergi aslına bağlı olmaksızın kesilmiş vergi cezaları ile iştirak nedeniyle kesilmiş vergi cezalarının ’si ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.Bu madde hükmünden yararlanmak isteyen borçluların maddede belirtilen şartların yanı sıra dava açmamaları, açılmış davalardan vazgeçmeleri ve kanun yollarına başvurmamaları şarttır.KESİNLEŞMEMİŞ VEYA DAVA SAFHASINDA BULUNAN VERGİ BORÇLARINA İLİŞKİN DURUM12.3.2023 tarihi itibarıyla ilk derece yargı mercileri nezdinde dava açılmış ya da dava açma süresi henüz geçmemiş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda; vergilerin/gümrük vergilerinin ’si ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.12.3.2023 tarihi itibarıyla ilgisine göre istinaf veya temyiz süreleri geçmemiş ya da istinaf/itiraz veya temyiz yoluna başvurulmuş ya da karar düzeltme talep süresi geçmemiş veya karar düzeltme yoluna başvurulmuş olan ikmalen, re’sen veya idarece yapılmış vergi tarhiyatları ile gümrük vergilerine ilişkin tahakkuklarda, bu maddeye göre ödenecek alacak asıllarının tespitinde, bu Kanunun yayımı tarihi itibarıyla tarhiyatın/tahakkukun bulunduğu en son safhadaki tutar esas alınır. Bu Kanunun yayımı tarihinden önce verilmiş en son kararın;a) Terkine ilişkin karar olması hâlinde, ilk tarhiyata/tahakkuka esas alınan vergilerin/gümrük vergilerinin ’u ile BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir. Ancak, verilen en son kararın bozma kararı olması hâlinde birinci fıkra hükmü, kısmen onama kısmen bozma kararı olması hâlinde ise onanan kısım için bu fıkranın (b) bendi, bozulan kısım için birinci fıkra hükmü uygulanır.Bu Kanunun yayımı tarihi itibarıyla sadece vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin dava açılmış olması hâlinde;Asla bağlı olmaksızın kesilen vergi cezalarından/gümrük yükümlülüğüyle ilgili idari para cezalarından bu maddenin birinci fıkrasında belirtilen safhada olanlarda cezanın ’inin ödenmesi şartıyla BU YASAYA GÖRE HESAPLAN FAİZ ödenirse vergilere bağlı zam ve cezaların tamamının tahsilinden vazgeçilir.Asla bağlı olmaksızın kesilen vergi cezalarına/gümrük yükümlülüğüyle ilgili idari para cezalarına ilişkin verilen en son kararın bozma kararı olması hâlinde cezanın ’inin, kısmen onama kısmen bozma kararı olması hâlinde; onanan kısmın tasdik veya tadilen tasdike ilişkin karar olması hâlinde tasdik edilen cezanın ’sinin, terkin edilen cezanın ’unun, bozulan kısmın ’inin bu Kanunda belirtilen süre ve şekilde tamamen ödenmesi şartıyla kalan cezaların, tahsilinden vazgeçilir.Bu madde hükmünden yararlanılması için madde kapsamına giren alacaklara karşı dava açılmaması, açılmış davalardan vazgeçilmesi ve kanun yollarına başvurulmaması şarttır.VERGİ İNCELEMESİ AŞAMASINDA BULUNAN MÜKELLEFLER HAKKINDA YAPILANDIRMA UYGULAMASIBu Kanunun kapsadığı dönemlere ilişkin olarak, 12.3.2023 tarihinden önce başlanıldığı hâlde, tamamlanamamış olan vergi incelemeleri ile takdir, tarh ve tahakkuk işlemlerine bu Kanunun matrah ve vergi artırımına ilişkin hükümleri saklı kalmak kaydıyla devam edilir. Bu işlemlerin tamamlanmasından sonra tarh edilen vergilerin ’si ile bu tutara gecikme faizi yerine bu Kanunun yayımı tarihine kadar Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutar ile bu tarihten sonra ihbarnamenin tebliği üzerine belirlenen dava açma süresinin bitim tarihine kadar hesaplanacak gecikme faizinin tamamının, vergi aslına bağlı olmayan cezalarda cezanın ’inin; ihbarnamenin tebliğ tarihinden itibaren otuz gün içinde yazılı başvuruda bulunularak, ilk taksit ihbarnamenin tebliğini izleyen aydan başlamak üzere aylık dönemler hâlinde on iki eşit taksitte ödenmesi şartıyla vergi aslının ’sinin, vergi aslına bağlı olmayan cezalarda cezanın ’inin, vergilere bu Kanunun yayımı tarihine kadar uygulanan gecikme faizinin ve vergi aslına bağlı cezaların tamamının tahsilinden vazgeçilir. Şu kadar ki 31/5/2023 tarihine kadar (bu tarih dâhil) tebliğ edilen ihbarnameler için bu madde hükmünden yararlanmak isteyen mükelleflerin anılan bentte belirtilen süre içinde, başvuru süresi otuz günden az kalmış ise otuz gün içinde başvuruda bulunmaları ve madde kapsamında ödenecek tutarların ilk taksitini 30/6/2023 tarihine kadar (bu tarih dâhil), izleyen taksitleri aylık dönemler hâlinde on iki eşit taksitte ödemeleri şartıyla maddeden yararlanılır.(4) Bu Kanunun kapsadığı dönemlere ilişkin olarak 12.3.2023 tarihinden önce tamamlandığı hâlde, bu tarihte ya da bu tarihten sonra vergi dairesi kayıtlarına intikal eden takdir komisyonu kararları ve vergi inceleme raporları üzerine gerekli tarh ve tebliğ işlemleri yapılır. Yapılan tarhiyat üzerine bu maddenin birinci ve ikinci fıkralarında belirtilen şekilde belirlenen tutarın, birinci fıkrada belirtilen süre ve şekilde tamamen ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır.Bu madde hükümlerinden yararlanılabilmesi için madde kapsamında ödeme başvurusunda bulunulan alacağa ilişkin dava açılmaması şarttır.12.3.2023 TARİHİNDEN ÖNCE BAŞLANILAN VERGİ İNCELEMELERİNİN YEDİ İŞ GÜNÜ İÇİNDE SONUÇLANDIRILMASI GEREKİYOR(7) Bu maddeye göre matrah veya vergi artırımında bulunulması, 12.3.2023 tarihinden önce başlanılmış olan vergi incelemeleri ile takdir işlemlerine engel teşkil etmez. Ancak, artırımda bulunan mükellefler hakkında başlanılan vergi incelemeleri ve takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla, bu Kanunun yayımını izleyen yedi iş günü içinde sonuçlandırılamaması hâlinde, bu işlemlere devam edilmez. Bu süre içinde sonuçlandırılan vergi incelemeleri ile ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme veya takdir sonucu tarhiyata konu matrah veya vergi farkı tespit edilmesi hâlinde, inceleme raporları ile takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettiği tarihten önce artırımda bulunulmuş olması şartıyla inceleme ve takdir sonucu bulunan fark, bu maddenin birinci, ikinci ve üçüncü fıkra hükümleri ile birlikte değerlendirilir. İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.SAHTE BELGE DÜZENLEYENLER MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAZ12.3.2023 tarih itibarıyla haklarında, 213 sayılı Kanunun 359 uncu maddesinin; (b) fıkrasında yer alan defter, kayıt ve belgeleri yok etme veya defter sahifelerini yok ederek yerine başka yapraklar koyma veya hiç yaprak koymama veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme fiillerinden ya da (ç) fıkrasında yer alan fiillerden hareketle yapılan vergi incelemesi devam edenlerin bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmaları durumunda, söz konusu vergi incelemesinin tamamlanmasına kadar bu maddenin kapsadığı dönemlerin tamamı için yapılan artırımlara ilişkin olarak tahakkuk işlemleri bekletilir. Şu kadar ki, bu maddede belirtilen süre ve öngörülen şekilde matrah veya vergi artırımında bulunmayanlar madde hükümlerinden faydalandırılmaz.Bu fıkranın (b) bendi kapsamında artırımda bulunanlar hakkında, artırımda bulundukları dönem ve vergi türlerine ilişkin olarak 12.3.2023 tarihinden (bu tarih dâhil) önce veya yayımı tarihini izleyen günden itibaren on iki ay içinde başlanılan vergi incelemeleri ((b) bendinde belirtilen inceleme dâhil) ile takdir işlemlerinin, bu maddenin birinci fıkrasının (h) bendi ve üçüncü fıkrasının (e) bendi hükümleri saklı kalmak kaydıyla, 12.3.2023 tarihini izleyen ayın başından itibaren on iki ay içinde sonuçlandırılamaması hâlinde, bu işlemlere devam edilmez. Söz konusu vergi incelemelerinden bu süre içinde sonuçlandırılanlarla ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmaz. İnceleme ve takdir işlemlerinin sonuçlandırılmasından maksat, inceleme raporları ve takdir komisyonu kararlarının vergi dairesi kayıtlarına intikal ettirilmesidir.Matrah ve vergi artırımı hükümlerinden yararlanılması, 213 sayılı Kanunun 367 nci maddesi kapsamında aynı Kanunun 359 uncu maddesinde yer alan kaçakçılık suçlarının işlendiğinin tespitine ve kamu davasının açılmasına engel teşkil etmez. Ancak, bu incelemeler sonucunda matrah veya vergi artırımında bulunulan dönemler ve vergiler için tarhiyat yapılmaz.MATRAH VE VERGİ ARTIRIMI UYGULAMASI Mükellefler, bu fıkrada belirtilen şartlar dâhilinde gelir ve kurumlar vergisi matrahlarını artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri hakkında artırımda bulunulan yıllar için yıllık gelir ve kurumlar vergisi incelemesi ve bu yıllara ilişkin olarak bu vergi türleri için daha sonra başka bir tarhiyat yapılmaz.Gelir ve kurumlar vergisi mükellefleri vermiş oldukları yıllık beyannamelerinde (ihtirazi kayıtla verilenler dâhil) vergiye esas alınan matrahlarını, bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede, 2018 takvim yılı için , 2019 takvim yılı için , 2020 takvim yılı için , 2021 takvim yılı için oranından az olmamak üzere artırırlar.ç) Bu fıkra hükmüne göre artırılan matrahlar, oranında vergilendirilir ve üzerinden ayrıca herhangi bir vergi alınmaz. Ancak, gelir ve kurumlar vergisi mükelleflerinin, artırımda bulunmak istedikleri yıla ait yıllık beyannamelerini kanuni sürelerinde vermiş, bu vergi türlerinden tahakkuk eden vergiler ile ilgili beyannameler üzerinden tahakkuk eden damga vergisini süresinde ödemiş ve bu vergi türleri için bu Kanunun 2 nci ve 3 üncü maddesi hükümlerinden yararlanmamış olmaları şartıyla bu fıkra hükmüne göre artırılan matrahları oranında vergilendirilir. İstisna, indirim ve mahsuplar nedeniyle bu beyannameler üzerinden ödenmesi gereken verginin bulunmaması hâlinde de bu hüküm uygulanır.Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları yıllara ait zararların ’si, 2022 ve izleyen yıllar kârlarından mahsup edilmez. Matrah artırımında bulunan mükelleflerin, yıllık gelir ve kurumlar vergisine mahsuben daha önce ödemiş oldukları vergilerin iadesi ile ilgili taleplerine ilişkin inceleme ve tarhiyat hakkı saklıdır.(3) Mükellefler, bu fıkrada belirtilen şartlar dâhilinde katma değer vergisini artırarak bu maddede belirtilen süre ve şekilde ödemeleri hâlinde, kendileri nezdinde söz konusu vergiyi ödemeyi kabul ettikleri yıllara ait vergilendirme dönemleri ile ilgili olarak katma değer vergisi incelemesi ve tarhiyatı yapılmaz.Katma değer vergisi mükellefleri, her bir vergilendirme dönemine ilişkin olarak verdikleri beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2018 yılı için %3, 2019 yılı için %3, 2020 yılı için %2,5 ve 2021 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede beyan ederler. 25/10/1984 tarihli ve 3065 sayılı Katma Değer Vergisi Kanununun 11 inci maddesinin (1) numaralı fıkrasının (c) bendi ve geçici 17 nci maddesine göre tecil-terkin uygulamasından faydalanan mükellefler için artırıma esas tutarın belirlenmesinde, tecil edilen vergiler hesaplanan vergiden düşülür.e) Artırım talebinde bulunulan yılları izleyen dönemlerde yapılacak vergi incelemelerine ilişkin olarak artırım talebinde bulunulan dönemler için, sonraki dönemlere devreden katma değer vergisi yönünden ve artırım talebinde bulunulan dönemler için ihraç kaydıyla teslimlerden veya iade hakkı doğuran işlemlerden doğan terkin ve iade işlemleri ile 3065 sayılı Kanunun 9 uncu maddesinin ikinci fıkrası kapsamındaki işlemler veya müteselsil sorumluluk kapsamındaki işlemlerle ilgili inceleme ve/veya tarhiyat hakkı saklıdır. Sonraki dönemlere devreden katma değer vergisi yönünden yapılan incelemelerde artırım talebinde bulunulan dönemler için tarhiyat önerilemez.f) Bu fıkra hükmüne göre ödenen katma değer vergisi, gelir veya kurumlar vergisi matrahlarının tespitinde gider veya maliyet unsuru olarak nazara alınmaz, ödenmesi gereken katma değer vergilerinden indirilmez veya herhangi bir şekilde iade konusu yapılmaz.(4) Bu maddenin birinci, ikinci ve üçüncü fıkralarına göre;ç) Matrah veya vergi artırımında bulunulması, 213 sayılı Kanunun defter ve belgelerin muhafaza ve ibrazına ilişkin hükümlerinin uygulanmasına engel teşkil etmez.(5) Daha önce nezdinde vergi incelemesi yapılmış olan mükellefler, vergi incelemesi yapılan yıllar için de artırımda bulunabilirler.2022 DÖNEMİ İÇİN MATRAH ARTIRIMINA İLİŞKİN ÖZEL DÜZENLEMELERBu Kanunun 5 inci maddesi hükümleri 2022 yılı için aşağıdaki şartlarla uygulanır.a) Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 takvim yılı gelir ve kurumlar vergisi matrahlarını oranından az olmamak üzere artırmaları halinde madde hükmünden yararlanır.b) Kanunun 5 inci maddesinin birinci fıkrasının; (b) ve (c) bentlerinde belirtilen asgari tutarlar; 2022 yılı için matrah artırımında bulunan gelir vergisi mükelleflerinden işletme hesabı esasına göre defter tutanlar için 105.000 Türk lirasından; bilanço esasına göre defter tutanlar ile serbest meslek erbabı için 200.000 Türk lirasından, kurumlar vergisi mükellefleri için 500.000 Türk lirasından az olamaz.c) Bu madde hükmüne göre 2022 takvim yılına yönelik matrah artırımında bulunulabilmesi için bu yıla ilişkin gelir veya kurumlar vergisi beyannamesinin verilmiş olması ve bu beyannamelerde beyan edilen vergiye esas matrahların, 2021 takvim yılında beyan edilen matrahın 2,93 oranında artırılması suretiyle bulunan tutar ile 2022 takvim yılı üçüncü geçici vergilendirme döneminde beyan edilen matrahın oranında artırılması suretiyle bulunan tutarın yüksek olanından az olmaması şarttır. 2022 takvim yılına yönelik matrah artırımında bulunmak isteyen mükellefler tarafından 1/1/2023 tarihinden sonra matrah azaltıcı nitelikte düzeltme beyannamesi verilmesi durumunda, bu bent hükmüne istinaden yapılacak kıyaslamada düzeltme öncesi beyan edilen matrahlar esas alınır. Gelir ve kurumlar vergisi mükelleflerinin matrah artırımında bulundukları 2022 yılına ait zararlarının tamamı 2023 yılından itibaren izleyen yıl kârlarından mahsup edilmez. 2022 yılına yönelik matrah artırımında bulunan gelir veya kurumlar vergisi mükelleflerinin, bu yıla ilişkin yıllık beyannamelerinde hesaplanan vergilerinden mahsup edilemeyen geçici vergiler iade edilmez.Mükellefler, Kanunun 5 inci maddesinde belirtilen şartlar dâhilinde 2022 yılı her bir vergilendirme dönemine ilişkin olarak verdikleri katma değer vergisi beyannamelerindeki (ihtirazi kayıtla verilenler dâhil) hesaplanan katma değer vergisinin yıllık toplamı üzerinden 2022 yılı için %2 oranından az olmamak üzere belirlenecek katma değer vergisini, vergi artırımı olarak artırmaları halinde anılan madde hükümlerinden yararlanır.2022 yılına ilişkin kurumlar vergisi matrah artırımında bulunulması, bu Kanunun 10 uncu maddesinin yirmiyedinci fıkrası uyarınca alınacak ek vergi için bu döneme ilişkin inceleme ve tarhiyat yapılmasına engel teşkil etmez.MATRAH VE VERGİ ARTIRIMINDAN YARARLANAMAYACAK MÜKELLEFLER1) 213 sayılı Kanunun 359 uncu maddesinin (b) fıkrasında yer alan “defter, kayıt ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine başka yapraklar koyanlar veya hiç yaprak koymayanlar veya belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleyenler” ile aynı Kanunun 359 uncu maddesinin (ç) fıkrasında yer alan fiilleri işleyenler (Bu alt bent kapsamındaki fiillerin 2022 yılında veya bu maddenin kapsadığı dönemlerden herhangi birinde işlendiğinin tespit edilmesi hâlinde bu mükellefler diğer dönemler için de matrah ve vergi artırım hükümlerinden yararlanamazlar.).2) Terör suçundan hüküm giyenler.İŞLETME KAYITLARININ DÜZELTİLMESİNİN AVANTAJLARIGelir ve kurumlar vergisi mükellefleri (adi, kollektif ve adi komandit şirketler dâhil), işletmelerinde mevcut olduğu hâlde kayıtlarında yer almayan emtia, makine, teçhizat ve demirbaşları kendilerince veya bağlı oldukları meslek kuruluşunca tespit edilecek rayiç bedel ile bu Kanunun 9 uncu maddesinin birinci fıkrasının (a) bendinde yer alan sürede bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dâhil edilen kıymetler için amortisman ayrılmaz.Bu fıkra hükmünün uygulanmasına ilişkin olarak geçmişe yönelik vergi cezası uygulanmaz.YAPILANDIRMA UYGULAMASININ ŞARTLARI (1) Bu Kanunun ilgili maddelerindeki başvuru ve ödeme süresine ilişkin hükümler saklı kalmak kaydıyla bu Kanun hükümlerinden yararlanmak isteyen borçluların;31/5/2023 tarihine kadar (bu tarih dâhil) ilgili idareye başvuruda bulunmaları,ödenecek tutarların ilk taksitini 30/6/2023 tarihine kadar (bu tarih dâhil), diğer taksitlerini ise bu tarihi takip eden aylık dönemler hâlinde azami kırk sekiz eşit taksitte ödemeleri şarttır.Hesaplanan tutarların tamamının ilk taksit ödeme süresi içinde peşin olarak ödenmesi hâlinde katsayı uygulanmaz ve Fer’i alacaklar yerine Yİ-ÜFE aylık değişim oranları esas alınarak hesaplanacak tutarların (bu Kanunun 4 üncü maddesine göre hesaplanan gecikme faizi dâhil) ’ının tahsilinden vazgeçilir.YAPILANDIRMANIN BOZULMASI DURUMU Bu Kanuna göre ödenmesi gereken birinci ve ikinci taksitlerin ödeme sürelerinde ve tam ödenmesi koşuluyla, kalan taksitlerden; bir takvim yılında üç veya daha az taksitin, süresinde ödenmemesi veya eksik ödenmesi hâlinde, ödenmeyen veya eksik ödenen taksit tutarlarının son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi şartıyla bu Kanun hükümlerinden yararlanılır. Birinci ve ikinci taksitlerin ödeme sürelerinde tam ödenmemesi ya da süresinde ödenmeyen veya eksik ödenen diğer taksitlerin belirtilen şekilde de ödenmemesi veya bir takvim yılında üçten fazla taksitin süresinde ödenmemesi veya eksik ödenmesi hâlinde bu Kanun hükümlerinden yararlanma hakkı kaybedilir. Şu kadar ki, 5 inci madde kapsamında (matrah ve vergi artırımı) taksitli ödeme seçeneği tercih edilmiş olması ve birinciyle ikinci taksitin ödeme sürelerinde ve tam ödenmesi koşuluyla, kalan taksitlerden süresinde ödenmeyen veya eksik ödenenlerin son taksiti izleyen ayın sonuna kadar hesaplanacak geç ödeme zammı ile birlikte ödenmesi hâlinde bu Kanun hükümlerinden yararlanılır. DAHA ÖNCE TECİL EDİLMİŞ ALACAKLARIN YAPILANDIRMA KANUNDAN YARARLANMASI Bu Kanun kapsamına giren alacakların, 12.3.2023 tarihinden önce; 6183 sayılı Kanun ve diğer kanunlar uyarınca tecil edilip de tecil şartlarına uygun olarak ödenmekte olanlarından, kalan taksit tutarları için borçlular, talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilirler. Bu takdirde tecil şartlarına uygun olarak ödenen taksit tutarları için tecil hükümleri geçerli sayılır. Bu şekilde ödenmiş taksit tutarlarına tecil tarihi ile ödeme tarihi arasında geçen süre için sadece ilgili kanunda öngörülen faiz uygulanır. Kalan taksit tutarları vadesinde ödenmemiş alacak kabul edilir ve bu alacaklar hakkında bu Kanun hükümleri uygulanır.11/11/2020 tarihli ve 7256 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile 3/6/2021 tarihli ve 7326 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanunun 2 nci ve 7 nci maddelerine göre yapılandırılan ve bu Kanunun yayımı tarihi itibarıyla ödemeleri devam eden alacaklar açısından, borçlular talep etmeleri hâlinde bu Kanun hükümlerinden yararlanabilir. Bu Kanun hükümleri; 3/8/2016 tarihli ve 6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun, 18/5/2017 tarihli ve 7020 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda ve Bir Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ve 11/5/2018 tarihli ve 7143 sayılı Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun hükümlerine göre bu Kanunun yayımı tarihi itibarıyla taksit ödemeleri devam eden alacaklar, hakkında uygulanmaz.MEVCUT E HACİZLERİN KALDIRILMASI Bu Kanuna göre ödenecek alacaklarla ilgili olarak tatbik edilen hacizler, yapılan ödemeler nispetinde kaldırılır ve buna isabet eden teminatlar iade edilir. DEVAM EDEN VERGİ DAVALARINDAN VAZGEÇİLMESİBu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve ilgili maddeler uyarınca dava açmamaları veya açılan davalardan vazgeçmeleri ve kanun yollarına başvurmamaları gereken borçluların, bu Kanun hükümlerinden yararlanabilmeleri için ilgili maddelerde belirlenen başvuru sürelerinde, yazılı olarak bu iradelerini belirtmeleri şarttır. Borçlularca, bu Kanun hükümlerinden yararlanılmak üzere davadan vazgeçilmesi hâlinde idarece de ihtilaflar sürdürülmez.Davadan vazgeçme dilekçeleri ilgili tahsil dairesine verilir ve bu dilekçelerin tahsil dairelerine verildiği tarih, ilgili yargı merciine verildiği tarih sayılarak dilekçeler ilgili yargı merciine gönderilir. Bu Kanun hükümlerinden yararlanmak üzere başvuruda bulunan ve açtıkları davalardan vazgeçen borçluların bu ihtilaflarıyla ilgili olarak karar tarihine bakılmaksızın 12.3.2023 tarihinden sonra tebliğ edilen kararlar uyarınca işlem yapılmaz. Bu Kanun hükümlerinden yararlanılmak üzere vazgeçilen davalarda verilen kararlar ile hükmedilen yargılama gideri, avukatlık ücreti ve fer’ileri talep edilmez ve bu alacaklar için icra takibi yapılamaz. Vazgeçme tarihinden önce ödenmiş olan yargılama giderleri ve avukatlık ücretleri geri alınmaz.İKİ BİN TL Yİ GEÇMEYEN ALACAKLARIN TAHSİLİNDEN VAZGEÇİLİYORHazine ve Maliye Bakanlığına bağlı tahsil dairelerince 6183 sayılı Kanuna göre takip edilen alacaklardan, vadesi 31/12/2022 tarihinden (bu tarih dâhil) önce olduğu hâlde 1/1/2023 tarihi itibarıyla ödenmemiş bulunan ve bir amme borçlusu adına tahakkuk etmiş asli ve fer’i alacakların toplamı tüm tahsil daireleri itibarıyla 2.000 Türk lirasını aşmayanların tahsilinden vazgeçilir. Bu tutarın tespitinde 1/1/2023 tarihi itibarıyla tahsil dairesi kayıtları esas alınır. Bu fıkra kapsamında tahsilinden vazgeçilen alacaklar ile ilgili açılmış davalar, alacaklı tahsil dairesinin alacağın terkin edildiğine ilişkin bildirimi üzerine mahkemesince sonlandırılır, bu davalar ile ilgili yargılama gideri, avukatlık ücreti ve fer’ileri karşılıklı olarak talep edilmez. Bu Kanunun yayımı tarihinden önce ödenmiş olan tutarlar iade edilmez.','2023 YILI VERGİ YAPILANDIRMA KANUNU UYGULAMASI BİLGİ NOTU','publish',NULL,0,NULL,NULL,NULL,'vergi avukatı, vergi davası, vergi incelemesi, vergi yapılandırması',47,30,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/03/7440-not.jpeg',NULL,'1025','featured-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/03/7440-not.jpeg','1025','featured-image','{\"width\":828,\"height\":1114,\"filesize\":59752,\"url\":\"https://www.davavergi.com/wp-content/uploads/2023/03/7440-not.jpeg\",\"path\":\"/webler/davavergi.com//wp-content/uploads/2023/03/7440-not.jpeg\",\"size\":\"full\",\"id\":1025,\"alt\":\"\",\"pixels\":922392,\"type\":\"image/jpeg\"}',0,NULL,2,'2023-03-22 10:40:10','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,19,0,'2023-03-22 10:50:14','2023-03-22 10:42:52',0),
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(662,NULL,NULL,1063,'post','post',1,0,'%%title%%','Vergi mükellefiyetinin resen terkin işlemi (VUK 160/A) ve vergi mahkemelerinin bu işlemlere yaklaşımı hakkında bilgi edinin.','Vergi Mükellefiyetinin Resen Terkini İşlemi (VUK 160/A) Neden Terkin','publish',NULL,0,NULL,NULL,NULL,'vergi avukatı',49,30,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/08/VUK-160A.jpeg',NULL,NULL,'first-content-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2023/08/VUK-160A.jpeg',NULL,'first-content-image',NULL,0,NULL,2,'2023-08-09 13:31:45','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,7,0,'2024-11-29 15:44:39','2023-08-09 13:35:04',0),
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(671,NULL,NULL,1090,'post','post',1,0,NULL,'Defter ve belgelerin ibraz edilmemesi nedeniyle kdv indirimlerinin reddi','ELEKTRONİK DEFTERLERİN İBRAZ EDİLMEDİĞİNDEN BAHİSLE KDV İNDİRİMLERİNİN REDDİNİN HUKUKA AYKIRI OLDUĞU HK','publish',NULL,0,NULL,NULL,NULL,'vergi incelemesi, vergi avukatı, vergi davası, vergi mahkemesi kararı, avukat',25,60,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2024/01/ibraz-2-1006x1024.jpeg',NULL,NULL,'first-content-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2024/01/ibraz-2-1006x1024.jpeg',NULL,'first-content-image',NULL,0,NULL,2,'2024-01-19 10:47:55','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,1,0,'2024-01-19 10:57:54','2024-01-19 10:52:45',0),
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(679,NULL,NULL,1106,'post','post',1,0,NULL,'DELİLLERİN DEĞERLENDİRİLMESİ SONUCU MAHKEMEMİZDE OLUŞAN VİCDANİ KANAAT: Her ne kadar sanık hakkında 2020 yılında 2015 yılına ait defter ve belgeleri ibraz etmediği iddiası ile; 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığın geçerli mazeret ileri sürdüğü yine iş yerinin faal olduğu incelemenin dairede yapılmasını gerektirir istisnai bir durumun tespit edilemediği. Sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca beraatine karar verilmiş ve aşağıdaki şekilde hüküm kurulmuştur.H Ü K Ü M : Gerekçesi Yukarıda İzah Edildiği Üzere;1-Her ne kadar sanık hakkında 2020 yılında 213 sayılı vergi usul kanununun 359/a-2 maddesi uyarınca cezalandırılması istemiyle kamu davası açılmış ise de; sanığa yüklenen suçun unsurları oluşmadığından sanığın müsnet suçtan CMK.nun 223/2-a maddesi uyarınca BERAATİNE, 2-Sanığın kendisini vekille temsil ettirdiği anlaşılmakla AAÜT gereği sanığa 4080,00 TL ücretin hazineden alınarak sanığa verilmesine,3-Yargılama giderlerinin kamu üzerinde bırakılmasına,Dair Sanık ve müdafinin yüzüne karşı, katılan kurum vekilinin yokluğunda, C.Savcısının mütalaasına uygun olarak verilen karara karşı, sanık yönünden tefhim tarihinden, katılan yönünden tebliğ tarihinden itibaren 7 gün içerisinde mahkememize verilecek dilekçe ile ya da zabıt katibince tutanağa geçirilecek beyanla İstanbul Bölge Adliye Mahkemesi nezdinde İstinaf kanun yolu açık olmak üzere açık yargılama sonucu verilen karar açıkça okunup usulen anlatıldı. (İSTANBUL ANADOLU 39. ASLİYE CEZA MAHKEMESİ 2020/563 Esas KARARI)','DEFTER VE BELGELERİN İBRAZ EDİLMEME İDDİASI VUK 359/A-2 BERAAT KARARI.','publish',NULL,0,NULL,NULL,NULL,'VUK 359,Defter belge ibraz etmeme, vergi avukatı, vergi suçu',41,30,0,NULL,0,NULL,NULL,NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2024/02/VUK-359-DEFTER-1-677x1024.jpeg',NULL,NULL,'first-content-image',NULL,NULL,'https://www.davavergi.com/wp-content/uploads/2024/02/VUK-359-DEFTER-1-677x1024.jpeg',NULL,'first-content-image',NULL,0,NULL,2,'2024-02-28 12:39:36','2025-01-02 16:13:30',1,NULL,NULL,NULL,NULL,0,2,0,'2024-02-28 13:21:22','2024-02-28 12:49:09',0),
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