{"id":782,"date":"2017-12-19T12:53:30","date_gmt":"2017-12-19T09:53:30","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=782"},"modified":"2017-12-19T12:53:30","modified_gmt":"2017-12-19T09:53:30","slug":"vergi-usul-kanununun-bilinen-adresleri-ve-tebligat-yontemleri-konularinda-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/19\/vergi-usul-kanununun-bilinen-adresleri-ve-tebligat-yontemleri-konularinda-degisiklikler-yapildi\/","title":{"rendered":"Vergi Usul Kanunu\u2019nun Bilinen Adresleri Ve Tebligat Y\u00f6ntemleri Konular\u0131nda De\u011fi\u015fiklikler Yap\u0131ld\u0131"},"content":{"rendered":"

<\/p>\n

485 S\u0131ra No\u2019lu VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130\u2019nde 7061 say\u0131l\u0131 Kanunla vergilendirme s\u00fcrecinin tebli\u011f a\u015famas\u0131na ili\u015fkin olarak Vergi Usul Kanunu\u2019nda yap\u0131lan de\u011fi\u015fikliklere ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

    \n
  1. Bilinen adresler yeniden d\u00fczenlenerek i\u015fi b\u0131rakma bildirimlerinde, vergi mahkemesindeki dava a\u00e7ma dilek\u00e7elerinde, cevaplar\u0131nda ve benzeri belgelerde yer alan adresler bilinen adres olmaktan \u00e7\u0131kar\u0131larak m\u00fckelleflerin MERN\u0130S kay\u0131tlar\u0131nda yer alan yerle\u015fim yeri adresleri bilinen <\/u>adresler aras\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/li>\n
  2. Tebli\u011f yap\u0131lacak olanlar\u0131n i\u015fyeri adresinde bulunamamas\u0131 (ge\u00e7ici ayr\u0131lmalar d\u00e2hil) halinde durum, posta memuru taraf\u0131ndan tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh ve imza edilir. Bu durumda kap\u0131ya pusula yap\u0131\u015ft\u0131r\u0131lmaz ve tebli\u011f evrak\u0131 derhal g\u00f6nderildi\u011fi idareye iade edilir. Bu takdirde tebli\u011f; ger\u00e7ek ki\u015filerde kendisinin, t\u00fczel ki\u015filerde bunlar\u0131n ba\u015fkan, m\u00fcd\u00fcr veya kanuni temsilcilerinden birinin, t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerde bunlar\u0131 idare edenler veya varsa temsilcilerinden herhangi birinin adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresinde yap\u0131l\u0131r.<\/li>\n
  3. 7201 say\u0131l\u0131 TebligatKanunu\u2019nda yer alan kap\u0131ya yap\u0131\u015ft\u0131rma usul\u00fcyle tebligata ili\u015fkin benzer d\u00fczenlemeye 213 say\u0131l\u0131 Kanunda da yer verilmi\u015ftir. Bu kapsamda bilinen ikametgah adresine ikinci defa \u00e7\u0131kar\u0131lan tebli\u011f evrak\u0131 da tebli\u011f edilemezse, tebli\u011f evrak\u0131n\u0131n g\u00f6nderildi\u011fi idareden al\u0131nabilece\u011fi \u015ferhini i\u00e7eren ve bu tebli\u011f ekinde yer alan tebligat pusulas\u0131 (pusula) kap\u0131ya yap\u0131\u015ft\u0131r\u0131l\u0131r. Bu durum, posta memuru taraf\u0131ndan tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh ve imza edilerek tebli\u011f evrak\u0131 g\u00f6nderildi\u011fi idareye iade edilir. Tebli\u011f evrak\u0131n\u0131n pusulan\u0131n yap\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren on be\u015f g\u00fcn i\u00e7erisinde muhatab\u0131 taraf\u0131ndan al\u0131nmas\u0131 h\u00e2linde al\u0131nd\u0131\u011f\u0131 g\u00fcnde, bu s\u00fcre i\u00e7erisinde al\u0131nmamas\u0131 h\u00e2linde ise on be\u015finci g\u00fcnde tebli\u011f yap\u0131lm\u0131\u015f say\u0131lacakt\u0131r.<\/li>\n
  4. Muhatap taraf\u0131ndan i\u015fe ba\u015flamada veya adres de\u011fi\u015fikli\u011finde bildirilen, yoklama fi\u015finde veya ilgilinin imzas\u0131 bulunmak \u015fart\u0131yla yetkili memurlar taraf\u0131ndan bir tutanakla tespit edilen i\u015fyeri adreslerinde tebli\u011f yap\u0131lamamas\u0131 h\u00e2linde, tebli\u011f evrak\u0131n\u0131 g\u00f6nderecek idare taraf\u0131ndan yap\u0131lan ara\u015ft\u0131rma sonucunda muhatab\u0131n adres kay\u0131t sisteminde kay\u0131tl\u0131 bir yerle\u015fim yeri adresi bulunmazsa<\/u> tebli\u011f ilan yoluyla yap\u0131l\u0131r.<\/li>\n
  5. M\u00fckelleflerin yerle\u015fim yeri adresi de\u011fi\u015fikliklerini vergi dairesine bildirme zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015f olmakla birlikte, i\u015fyeri adreslerini de\u011fi\u015ftiren m\u00fckelleflerin yeni i\u015fyeri adreslerini vergi dairesine bildirme mecburiyeti devam etmektedir.<\/li>\n
  6. Tebli\u011flerin posta yerine memur vas\u0131tas\u0131yla yapt\u0131r\u0131lmas\u0131 durumunda da bu Tebli\u011fdeki esaslara uyulur.<\/li>\n
  7. Tebli\u011fe elveri\u015fli elektronik adresi bulunanlara tebligatlar elektronik ortamda yap\u0131lmaya devam edilecektir.<\/u><\/li>\n<\/ol>\n

    \u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/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-782","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/782","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=782"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/782\/revisions"}],"predecessor-version":[{"id":783,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/782\/revisions\/783"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}