<\/p>\n
KONU: Pi\u015fmanl\u0131kla Verilen Beyannamelere \u0130li\u015fkin Sirk\u00fcler Yay\u0131nlad\u0131.<\/span><\/strong><\/p>\n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun “Pi\u015fmanl\u0131k ve \u0131slah” ba\u015fl\u0131kl\u0131 371 inci maddesinin uygulamas\u0131na y\u00f6nelik a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 12\/09\/2017 tarih ve VUK-95\/ 2017-8 Say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri yay\u0131nland\u0131.<\/span><\/p>\n S\u00f6z konusu sirk\u00fclerde, ba\u015fkaca bir sebep bulunmad\u0131\u011f\u0131 m\u00fcddet\u00e7e, s\u0131rf pi\u015fmanl\u0131kla beyanname verdikleri gerek\u00e7esiyle m\u00fckelleflerin uygulamada vergi incelemesine ve takdire sevk edilmedi\u011fi, pi\u015fmanl\u0131kla beyanname verilmesinin sevk nedeni olarak de\u011ferlendirilmesinin ve m\u00fckelleflerin bu nedenle incelemeye ve takdire sevk edilmesinin de m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><\/p>\n \u0130lgili sirk\u00fcler metnine a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/span><\/p>\n <\/p>\n T.C.<\/span><\/strong><\/em><\/p>\n MAL\u0130YE BAKANLI\u011eI<\/span><\/strong><\/em><\/p>\n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/em><\/p>\n VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130\/95<\/span><\/strong><\/em><\/p>\n \u00a0<\/em><\/p>\n Konusu:<\/span><\/strong>\u00a0Pi\u015fmanl\u0131k ve \u0131slah<\/span>\u00a0<\/em><\/p>\n Tarihi:<\/span><\/strong>\u00a012\/09\/2017<\/span><\/em><\/p>\n Say\u0131s\u0131:<\/span><\/strong>\u00a0VUK-95\/ 2017-8<\/span><\/em><\/p>\n 1. Giri\u015f<\/span><\/strong><\/em><\/p>\n 213 say\u0131l\u0131 Vergi Usul Kanununun “Pi\u015fmanl\u0131k ve \u0131slah” ba\u015fl\u0131kl\u0131 371 inci maddesinin uygulamas\u0131na y\u00f6nelik a\u00e7\u0131klamalar bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/span>\u00a0<\/em><\/p>\n 2. A\u00e7\u0131klama<\/span><\/strong><\/em><\/p>\n 213 say\u0131l\u0131 Kanunun 371 inci maddesinde, beyana dayanan vergilerde vergi ziya\u0131 cezas\u0131n\u0131 gerektiren kanuna ayk\u0131r\u0131 hareketlerini ilgili makamlara kendili\u011finden dilek\u00e7e ile haber veren m\u00fckelleflere vergi ziya\u0131 cezas\u0131 kesilmeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015f ve m\u00fckelleflerin pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden yararlanabilmeleri i\u00e7in gereken \u015fartlar be\u015f bent halinde say\u0131lm\u0131\u015ft\u0131r.<\/span>\u00a0<\/em><\/p>\n Di\u011fer taraftan, an\u0131lan Kanunun 134 \u00fcnc\u00fc maddesinde, vergi incelemesinden maksad\u0131n, \u00f6denmesi gereken vergilerin do\u011frulu\u011funu ara\u015ft\u0131rmak, tespit etmek ve sa\u011flamak oldu\u011fu a\u00e7\u0131klanm\u0131\u015f, bu madde ve m\u00fcteakip maddelerde vergi incelemesine ili\u015fkin h\u00fck\u00fcmlere yer verilmi\u015ftir.<\/span>\u00a0<\/em><\/p>\n Pi\u015fmanl\u0131k m\u00fcessesesi; m\u00fckelleflerin vergiye g\u00f6n\u00fcll\u00fc uyumunda \u00f6nemli bir i\u015fleve sahip oldu\u011fu gibi idare ile m\u00fckellefler aras\u0131ndaki uyu\u015fmazl\u0131klar\u0131 azaltmakta, idarenin kaynaklar\u0131n\u0131 ve zaman\u0131n\u0131 daha etkin olarak kullanmas\u0131na katk\u0131 sa\u011flamaktad\u0131r.\u00a0<\/span>\u00a0<\/em><\/p>\n Bu itibarla, ba\u015fkaca bir sebep bulunmad\u0131\u011f\u0131 m\u00fcddet\u00e7e, s\u0131rf pi\u015fmanl\u0131kla beyanname verdikleri gerek\u00e7esiyle m\u00fckellefler uygulamada vergi incelemesine ve takdire sevk edilmemekte, pi\u015fmanl\u0131kla beyanname verilmesinin sevk nedeni olarak de\u011ferlendirilmesi ve m\u00fckelleflerin bu nedenle incelemeye ve takdire sevk edilmesi de m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/span>\u00a0<\/em><\/p>\n Duyurulur.\u00a0<\/span><\/em><\/p>\n Adnan ERT\u00dcRK<\/span><\/strong>\u00a0<\/em><\/p>\n Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/em><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-584","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=584"}],"version-history":[{"count":3,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/584\/revisions"}],"predecessor-version":[{"id":666,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/584\/revisions\/666"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}