{"status":true,"post":{"id":35222,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 22:00:47","created_at":"2022-10-06T21:00:00.000000Z","updated_at":"2022-10-24T19:00:47.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":35222,"is_featured":0,"title":"Beyannameye dayanan tarh (tahakkuk fi\u015fi esas\u0131)","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Vergi alaca\u011f\u0131 vergi kanunlar\u0131n\u0131n vergiyi ba\u011flad\u0131klar\u0131 olay\u0131n vukuu veya hukuki durumun tekemm\u00fcl\u00fc (olu\u015fumu) ile do\u011far. Bu ba\u011flamda da vergi alaca\u011f\u0131, m\u00fckellef bak\u0131m\u0131ndan vergi borcunu te\u015fkil eder. <\/span>
<\/span>
Verginin tarh\u0131, vergi alaca\u011f\u0131n\u0131n kanunlar\u0131nda g\u00f6sterilen matrah ve nispetler \u00fczerinden vergi dairesi taraf\u0131ndan hesaplanarak bu alaca\u011f\u0131 miktar itibar\u0131yla tespit eden idari bir i\u015flemdir. <\/span>
<\/span>
Tebli\u011f ise vergilendirmeyi ilgilendiren ve h\u00fck\u00fcm ifade eden hususlar\u0131n yetkili makamlar taraf\u0131ndan m\u00fckellefe veya ceza sorumlusuna yaz\u0131 ile bildirilmesidir. <\/span>
<\/span>
Verginin tahakkuku, tarh ve tebli\u011f edilen bir verginin \u00f6denmesi gereken bir safhaya gelmesidir. Bu ba\u011flamda da \u201cVerginin tahsili, kanuna uygun surette \u00f6denmesidir.\u201d Mahiyetleri itibar\u0131yla tahakkuku tahsile ba\u011fl\u0131 vergilerde, verginin tahsili tahakkuku da i\u00e7ine al\u0131r. <\/span>
<\/span>
Vergi kanunlar\u0131na g\u00f6re beyan \u00fczerinden al\u0131nan vergiler \u2018tahakkuk fi\u015fi\u2019 ile tarh ve tahakkuk ettirilir. <\/span>
<\/span>
Bu esasa g\u00f6re, vergi dairesince beyannamenin al\u0131nmas\u0131 \u00fczerine bir tahakkuk fi\u015fi tanzim olunur ve bunun bir n\u00fcshas\u0131 m\u00fckellefe veyahut beyannameyi m\u00fckellef nam\u0131na vergi dairesine tevdi edene verilir. <\/span>
<\/span>
Bu suretle vergi tahakkuk etmi\u015f olur. Tahakkuk fi\u015finin m\u00fckellefe verilen \u2018n\u00fcsha\u2019s\u0131, ayn\u0131 zamanda beyannamenin makbuzu (belgesi) yerine ge\u00e7er. <\/span>
<\/span>
L\u00fczum g\u00f6r\u00fclen hallerde beyana dayanan vergi tahakkuk fi\u015fi yerine ihbarname ile tebli\u011f olunabilir. Kanunen belli hallerde tebli\u011f tekalif cetvelinin ilan\u0131yla yap\u0131l\u0131r. <\/span>
<\/span>
Tahakkuk fi\u015fi a\u015fa\u011f\u0131da yaz\u0131l\u0131 bilgileri i\u00e7ermektedir. \u015e\u00f6yle ki; fi\u015fin s\u0131ra numaras\u0131, tanzim tarihi, verginin nevi, vergi beyannamesinin tarihi, beyannamenin ilgili bulundu\u011fu vergilendirme d\u00f6nemi, m\u00fckellefin soyad\u0131 ve ad\u0131 (t\u00fczel ki\u015filerde unvan\u0131), m\u00fckellefin a\u00e7\u0131k adresi, verginin matrah\u0131, verginin hesab\u0131, verginin miktar\u0131, vergi mahkemesinde dava a\u00e7\u0131lmas\u0131 ve d\u00fczeltme ile ilgili h\u00fck\u00fcmlere ait k\u0131sa bilgi yer almaktad\u0131r.<\/span>
<\/span>
Vergi beyannamesini ilgili vergi dairesine tevdi eden (teslim eden) kimsenin kendisine verilen tahakkuk fi\u015fini almamas\u0131, beyannamede yaz\u0131l\u0131 matrah \u00fczerinden tarh\u0131 gerektiren verginin tahakkukuna engel olmaz. Bu takdirde tahakkuk fi\u015finin m\u00fckellefe verilecek n\u00fcshas\u0131 28\u2019inci maddede yaz\u0131l\u0131 oldu\u011fu \u015fekilde posta ile m\u00fckellefe g\u00f6nderilir. <\/span>
<\/span>
Beyannamenin posta ile 28\u2019inci madde gere\u011fi g\u00f6nderilmesi halinde de tahakkuk fi\u015fi kesilir. Bu takdirde tahakkuk fi\u015finin m\u00fckellefe verilecek n\u00fcshas\u0131, kapal\u0131 bir zarf i\u00e7inde, m\u00fckellefin beyannamede g\u00f6sterdi\u011fi adrese g\u00f6nderilir ve fi\u015fin dairede kalan n\u00fcshas\u0131na (\u00f6rne\u011fine) posta zimmet defterinin tarih ve numaras\u0131 i\u015faret olunur. <\/span>
<\/span>
Beyannamenin elektronik ortamda g\u00f6nderilmesi halinde tahakkuk fi\u015fi elektronik ortamda d\u00fczenlenir ve m\u00fckellef veya elektronik ortamda beyanname g\u00f6nderme yetkisi verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilir. Bu ileti, tahakkuk fi\u015finin m\u00fckellefe tebli\u011fi yerine ge\u00e7er. <\/span>
<\/span>
Gelir Vergisi Kanunu\u2019nun 98\/A maddesi kapsam\u0131nda getirilen zorunluluk \u00fczerine verilen beyannameye istinaden 31 May\u0131s 2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca d\u00fczenlenen tahakkuk fi\u015fi m\u00fckellefe veya elektronik ortamda beyanname g\u00f6nderme yetkisi verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilir. <\/span>
<\/span>
Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit olunur.<\/span><\/p> \t\t\t\t","slug":"beyannameye-dayanan-tarh-tahakkuk-fisi-esasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beyannameye dayanan tarh (tahakkuk fi\u015fi esas\u0131)","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":2605,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":35321,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":35222,"locale":"tr","category_id":73,"title":"Beyannameye dayanan tarh (tahakkuk fi\u015fi esas\u0131)","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Vergi alaca\u011f\u0131 vergi kanunlar\u0131n\u0131n vergiyi ba\u011flad\u0131klar\u0131 olay\u0131n vukuu veya hukuki durumun tekemm\u00fcl\u00fc (olu\u015fumu) ile do\u011far. Bu ba\u011flamda da vergi alaca\u011f\u0131, m\u00fckellef bak\u0131m\u0131ndan vergi borcunu te\u015fkil eder. <\/span>
<\/span>
Verginin tarh\u0131, vergi alaca\u011f\u0131n\u0131n kanunlar\u0131nda g\u00f6sterilen matrah ve nispetler \u00fczerinden vergi dairesi taraf\u0131ndan hesaplanarak bu alaca\u011f\u0131 miktar itibar\u0131yla tespit eden idari bir i\u015flemdir. <\/span>
<\/span>
Tebli\u011f ise vergilendirmeyi ilgilendiren ve h\u00fck\u00fcm ifade eden hususlar\u0131n yetkili makamlar taraf\u0131ndan m\u00fckellefe veya ceza sorumlusuna yaz\u0131 ile bildirilmesidir. <\/span>
<\/span>
Verginin tahakkuku, tarh ve tebli\u011f edilen bir verginin \u00f6denmesi gereken bir safhaya gelmesidir. Bu ba\u011flamda da \u201cVerginin tahsili, kanuna uygun surette \u00f6denmesidir.\u201d Mahiyetleri itibar\u0131yla tahakkuku tahsile ba\u011fl\u0131 vergilerde, verginin tahsili tahakkuku da i\u00e7ine al\u0131r. <\/span>
<\/span>
Vergi kanunlar\u0131na g\u00f6re beyan \u00fczerinden al\u0131nan vergiler \u2018tahakkuk fi\u015fi\u2019 ile tarh ve tahakkuk ettirilir. <\/span>
<\/span>
Bu esasa g\u00f6re, vergi dairesince beyannamenin al\u0131nmas\u0131 \u00fczerine bir tahakkuk fi\u015fi tanzim olunur ve bunun bir n\u00fcshas\u0131 m\u00fckellefe veyahut beyannameyi m\u00fckellef nam\u0131na vergi dairesine tevdi edene verilir. <\/span>
<\/span>
Bu suretle vergi tahakkuk etmi\u015f olur. Tahakkuk fi\u015finin m\u00fckellefe verilen \u2018n\u00fcsha\u2019s\u0131, ayn\u0131 zamanda beyannamenin makbuzu (belgesi) yerine ge\u00e7er. <\/span>
<\/span>
L\u00fczum g\u00f6r\u00fclen hallerde beyana dayanan vergi tahakkuk fi\u015fi yerine ihbarname ile tebli\u011f olunabilir. Kanunen belli hallerde tebli\u011f tekalif cetvelinin ilan\u0131yla yap\u0131l\u0131r. <\/span>
<\/span>
Tahakkuk fi\u015fi a\u015fa\u011f\u0131da yaz\u0131l\u0131 bilgileri i\u00e7ermektedir. \u015e\u00f6yle ki; fi\u015fin s\u0131ra numaras\u0131, tanzim tarihi, verginin nevi, vergi beyannamesinin tarihi, beyannamenin ilgili bulundu\u011fu vergilendirme d\u00f6nemi, m\u00fckellefin soyad\u0131 ve ad\u0131 (t\u00fczel ki\u015filerde unvan\u0131), m\u00fckellefin a\u00e7\u0131k adresi, verginin matrah\u0131, verginin hesab\u0131, verginin miktar\u0131, vergi mahkemesinde dava a\u00e7\u0131lmas\u0131 ve d\u00fczeltme ile ilgili h\u00fck\u00fcmlere ait k\u0131sa bilgi yer almaktad\u0131r.<\/span>
<\/span>
Vergi beyannamesini ilgili vergi dairesine tevdi eden (teslim eden) kimsenin kendisine verilen tahakkuk fi\u015fini almamas\u0131, beyannamede yaz\u0131l\u0131 matrah \u00fczerinden tarh\u0131 gerektiren verginin tahakkukuna engel olmaz. Bu takdirde tahakkuk fi\u015finin m\u00fckellefe verilecek n\u00fcshas\u0131 28\u2019inci maddede yaz\u0131l\u0131 oldu\u011fu \u015fekilde posta ile m\u00fckellefe g\u00f6nderilir. <\/span>
<\/span>
Beyannamenin posta ile 28\u2019inci madde gere\u011fi g\u00f6nderilmesi halinde de tahakkuk fi\u015fi kesilir. Bu takdirde tahakkuk fi\u015finin m\u00fckellefe verilecek n\u00fcshas\u0131, kapal\u0131 bir zarf i\u00e7inde, m\u00fckellefin beyannamede g\u00f6sterdi\u011fi adrese g\u00f6nderilir ve fi\u015fin dairede kalan n\u00fcshas\u0131na (\u00f6rne\u011fine) posta zimmet defterinin tarih ve numaras\u0131 i\u015faret olunur. <\/span>
<\/span>
Beyannamenin elektronik ortamda g\u00f6nderilmesi halinde tahakkuk fi\u015fi elektronik ortamda d\u00fczenlenir ve m\u00fckellef veya elektronik ortamda beyanname g\u00f6nderme yetkisi verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilir. Bu ileti, tahakkuk fi\u015finin m\u00fckellefe tebli\u011fi yerine ge\u00e7er. <\/span>
<\/span>
Gelir Vergisi Kanunu\u2019nun 98\/A maddesi kapsam\u0131nda getirilen zorunluluk \u00fczerine verilen beyannameye istinaden 31 May\u0131s 2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca d\u00fczenlenen tahakkuk fi\u015fi m\u00fckellefe veya elektronik ortamda beyanname g\u00f6nderme yetkisi verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilir. <\/span>
<\/span>
Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit olunur.<\/span><\/p> \t\t\t\t","slug":"beyannameye-dayanan-tarh-tahakkuk-fisi-esasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beyannameye dayanan tarh (tahakkuk fi\u015fi esas\u0131)","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":2605,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}