{"status":true,"post":{"id":19931,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:41:34","created_at":"2019-02-17T21:00:00.000000Z","updated_at":"2022-10-24T10:41:34.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19931,"is_featured":0,"title":"Vergi hatalar\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<p><span class=\"large\">Vergi Hatas\u0131, vergiye m\u00fcteallik hesaplarda veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden haks\u0131z yere fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131d\u0131r. (VUK md:116)<\/span><\/p>  <p><span class=\"large\">Hesap Hatalar\u0131 \u00fc\u00e7 ayr\u0131 \u015fekilde olu\u015fmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Matrah hatalar\u0131; vergilendirme ile ilgili beyanname, tahakkuk fi\u015fi, ihbarname, tekalif (vergi) cetveli ve kararlarda matraha ait rakamlar\u0131n veya indirimlerin eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"> Vergi miktar\u0131nda hatalar: Vergi nispet ve tarifelerin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131 yukar\u0131da yaz\u0131l\u0131 belgelerde verginin eksik veya fazla hesaplanm\u0131\u015f veya g\u00f6sterilmi\u015f olmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"> Verginin m\u00fckerrer olmas\u0131 ise \u201cAyn\u0131 Vergi Kanunu\u2019nun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayn\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.\u201d<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergilendirme Hatalar\u0131 ise d\u00f6rt ayr\u0131 grupta tan\u0131mlanmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\"> M\u00fckellefin \u015eahs\u0131nda Hata; Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi<\/span><\/li>   <li><span class=\"large\"> M\u00fckellefiyette Hata; A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131<\/span><\/li>   <li><span class=\"large\"> Mevzuda Hata: A\u00e7\u0131k olarak vergi mevzuuna (konusuna) girmeyen veya vergiden m\u00fcstesna (ba\u011f\u0131\u015f\u0131k) bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi ve al\u0131nmas\u0131.<\/span><\/li>   <li><span class=\"large\"> Vergilendirme veya Muafiyet (ba\u011f\u0131\u015f\u0131kl\u0131k) D\u00f6neminde Hata; Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibar\u0131yla eksik veya fazla hesaplanm\u0131\u015f olmas\u0131 vergilendirme hatas\u0131 olarak kabul edilmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Hatalar\u0131;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili g\u00f6revlilerin hatay\u0131 belirlemesi veya g\u00f6rmesiyle<\/span><\/li>   <li><span class=\"large\"> \u00dcst g\u00f6revlilerin yapt\u0131klar\u0131 incelemeler sonucunda hata veya hatalar\u0131n ortaya \u00e7\u0131kmas\u0131<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n denetim s\u0131ras\u0131nda belirlenmi\u015f olmas\u0131 <\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda belirlenmesi <\/span><\/li>   <li><span class=\"large\"> M\u00fckellefin ba\u015fvurusu ile anla\u015f\u0131labilmekte, dolay\u0131s\u0131yla ortaya \u00e7\u0131kmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Hatalar\u0131n\u0131n d\u00fczeltilmesine, ilgili Vergi Dairesi M\u00fcd\u00fcr\u00fc karar verir. (Vergi Usul Kanunu md:120)<\/span><\/p>  <p><span class=\"large\">Vergi hatalar\u0131, d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilebilir. Hatan\u0131n m\u00fckellef aleyhine yap\u0131lm\u0131\u015f olmas\u0131 halinde, fazla vergi ayn\u0131 fi\u015fe dayan\u0131larak terkin ve tahsil olunmu\u015f ise m\u00fckellefe reddolunur. Bu ba\u011flamda d\u00fczeltme fi\u015finin bir \u00f6rne\u011fi reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi belirtilmek suretiyle m\u00fckellefe bildirilmek \u00fczere tebli\u011f edilir. Bu durumda m\u00fckellef tebli\u011f tarihinden ba\u015flayarak bir y\u0131l i\u00e7inde paras\u0131n\u0131 geri almak \u00fczere gerekli ba\u015fvuruyu yapmaz ise hakk\u0131 sak\u0131t olunur, bu ba\u011flamda idareden alaca\u011f\u0131n\u0131 tahsil edemez.<\/span><\/p>  <p><span class=\"large\">Nakden veya mahsuben tahsil edilen ancak fazla veya yersiz olarak tahsil edildi\u011fi anla\u015f\u0131lan vergilerde ve kanunlar\u0131 gere\u011fince m\u00fckelleflere yap\u0131lacak iade ve mahsup i\u015flemlerinde d\u00fczeltmeye dayanak te\u015fkil edecek belgeler ile bu i\u015flemlere ait usul ve esaslar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenmektedir.<\/span><\/p>  <p><span class=\"large\">Vergi dairesi ba\u015fkanl\u0131klar\u0131nda d\u00fczeltme yetkisi vergi dairesi ba\u015fkan\u0131na ait olup, ba\u015fkan bu yetkisini ilgili grup m\u00fcd\u00fcrlerine ve\/veya m\u00fcd\u00fcrlere devredebilir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi idarece teredd\u00fct edilmeyen a\u00e7\u0131k ve mutfak vergi hatalar\u0131 re\u2019sen d\u00fczeltilir. Bu ba\u011flamda da kendi aleyhine d\u00fczeltme yap\u0131lan kimselerin d\u00fczeltmeye kar\u015f\u0131 vergi mahkemesinde dava a\u00e7ma hakk\u0131 vard\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibar\u0131yla eksik veya fazla hesaplanm\u0131\u015f olmas\u0131 halinde Kanun\u2019a g\u00f6re, vergilendirme veya muafiyet d\u00f6neminde hata vard\u0131r. Vergilendirme d\u00f6neminin zaman a\u015f\u0131m\u0131na u\u011framas\u0131 nedeniyle verginin istenmemesi gerekti\u011finin iddia edilmesi halinde hatadan de\u011fil zaman a\u015f\u0131m\u0131na u\u011frayan bir vergi alaca\u011f\u0131ndan s\u00f6z edilebilir. (\u00d6zyer, M. Ali, Vergi Usul Kanunu Uygulamas\u0131, HUD yay\u0131nlar\u0131 Sf:286-287) Belediyeler taraf\u0131ndan al\u0131nan vergilerde ise vergi hatalar\u0131n\u0131n d\u00fczeltilmesinde Belediye gelir \u015fube m\u00fcd\u00fcrleri, hesap i\u015fleri m\u00fcd\u00fcrleri ve muhasebeciler yetkilidir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"vergi-hatalari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi hatalar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":115,"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":20030,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19931,"locale":"tr","category_id":73,"title":"Vergi hatalar\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<p><span class=\"large\">Vergi Hatas\u0131, vergiye m\u00fcteallik hesaplarda veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden haks\u0131z yere fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131d\u0131r. (VUK md:116)<\/span><\/p>  <p><span class=\"large\">Hesap Hatalar\u0131 \u00fc\u00e7 ayr\u0131 \u015fekilde olu\u015fmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Matrah hatalar\u0131; vergilendirme ile ilgili beyanname, tahakkuk fi\u015fi, ihbarname, tekalif (vergi) cetveli ve kararlarda matraha ait rakamlar\u0131n veya indirimlerin eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"> Vergi miktar\u0131nda hatalar: Vergi nispet ve tarifelerin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131 yukar\u0131da yaz\u0131l\u0131 belgelerde verginin eksik veya fazla hesaplanm\u0131\u015f veya g\u00f6sterilmi\u015f olmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"> Verginin m\u00fckerrer olmas\u0131 ise \u201cAyn\u0131 Vergi Kanunu\u2019nun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayn\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.\u201d<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergilendirme Hatalar\u0131 ise d\u00f6rt ayr\u0131 grupta tan\u0131mlanmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\"> M\u00fckellefin \u015eahs\u0131nda Hata; Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi<\/span><\/li>   <li><span class=\"large\"> M\u00fckellefiyette Hata; A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131<\/span><\/li>   <li><span class=\"large\"> Mevzuda Hata: A\u00e7\u0131k olarak vergi mevzuuna (konusuna) girmeyen veya vergiden m\u00fcstesna (ba\u011f\u0131\u015f\u0131k) bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi ve al\u0131nmas\u0131.<\/span><\/li>   <li><span class=\"large\"> Vergilendirme veya Muafiyet (ba\u011f\u0131\u015f\u0131kl\u0131k) D\u00f6neminde Hata; Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibar\u0131yla eksik veya fazla hesaplanm\u0131\u015f olmas\u0131 vergilendirme hatas\u0131 olarak kabul edilmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Hatalar\u0131;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili g\u00f6revlilerin hatay\u0131 belirlemesi veya g\u00f6rmesiyle<\/span><\/li>   <li><span class=\"large\"> \u00dcst g\u00f6revlilerin yapt\u0131klar\u0131 incelemeler sonucunda hata veya hatalar\u0131n ortaya \u00e7\u0131kmas\u0131<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n denetim s\u0131ras\u0131nda belirlenmi\u015f olmas\u0131 <\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda belirlenmesi <\/span><\/li>   <li><span class=\"large\"> M\u00fckellefin ba\u015fvurusu ile anla\u015f\u0131labilmekte, dolay\u0131s\u0131yla ortaya \u00e7\u0131kmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Hatalar\u0131n\u0131n d\u00fczeltilmesine, ilgili Vergi Dairesi M\u00fcd\u00fcr\u00fc karar verir. (Vergi Usul Kanunu md:120)<\/span><\/p>  <p><span class=\"large\">Vergi hatalar\u0131, d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilebilir. Hatan\u0131n m\u00fckellef aleyhine yap\u0131lm\u0131\u015f olmas\u0131 halinde, fazla vergi ayn\u0131 fi\u015fe dayan\u0131larak terkin ve tahsil olunmu\u015f ise m\u00fckellefe reddolunur. Bu ba\u011flamda d\u00fczeltme fi\u015finin bir \u00f6rne\u011fi reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi belirtilmek suretiyle m\u00fckellefe bildirilmek \u00fczere tebli\u011f edilir. Bu durumda m\u00fckellef tebli\u011f tarihinden ba\u015flayarak bir y\u0131l i\u00e7inde paras\u0131n\u0131 geri almak \u00fczere gerekli ba\u015fvuruyu yapmaz ise hakk\u0131 sak\u0131t olunur, bu ba\u011flamda idareden alaca\u011f\u0131n\u0131 tahsil edemez.<\/span><\/p>  <p><span class=\"large\">Nakden veya mahsuben tahsil edilen ancak fazla veya yersiz olarak tahsil edildi\u011fi anla\u015f\u0131lan vergilerde ve kanunlar\u0131 gere\u011fince m\u00fckelleflere yap\u0131lacak iade ve mahsup i\u015flemlerinde d\u00fczeltmeye dayanak te\u015fkil edecek belgeler ile bu i\u015flemlere ait usul ve esaslar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenmektedir.<\/span><\/p>  <p><span class=\"large\">Vergi dairesi ba\u015fkanl\u0131klar\u0131nda d\u00fczeltme yetkisi vergi dairesi ba\u015fkan\u0131na ait olup, ba\u015fkan bu yetkisini ilgili grup m\u00fcd\u00fcrlerine ve\/veya m\u00fcd\u00fcrlere devredebilir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi idarece teredd\u00fct edilmeyen a\u00e7\u0131k ve mutfak vergi hatalar\u0131 re\u2019sen d\u00fczeltilir. Bu ba\u011flamda da kendi aleyhine d\u00fczeltme yap\u0131lan kimselerin d\u00fczeltmeye kar\u015f\u0131 vergi mahkemesinde dava a\u00e7ma hakk\u0131 vard\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibar\u0131yla eksik veya fazla hesaplanm\u0131\u015f olmas\u0131 halinde Kanun\u2019a g\u00f6re, vergilendirme veya muafiyet d\u00f6neminde hata vard\u0131r. Vergilendirme d\u00f6neminin zaman a\u015f\u0131m\u0131na u\u011framas\u0131 nedeniyle verginin istenmemesi gerekti\u011finin iddia edilmesi halinde hatadan de\u011fil zaman a\u015f\u0131m\u0131na u\u011frayan bir vergi alaca\u011f\u0131ndan s\u00f6z edilebilir. (\u00d6zyer, M. Ali, Vergi Usul Kanunu Uygulamas\u0131, HUD yay\u0131nlar\u0131 Sf:286-287) Belediyeler taraf\u0131ndan al\u0131nan vergilerde ise vergi hatalar\u0131n\u0131n d\u00fczeltilmesinde Belediye gelir \u015fube m\u00fcd\u00fcrleri, hesap i\u015fleri m\u00fcd\u00fcrleri ve muhasebeciler yetkilidir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"vergi-hatalari","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":"Vergi hatalar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":115,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}