{"status":true,"post":{"id":23055,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:24:21","created_at":"2020-09-24T21:00:00.000000Z","updated_at":"2022-10-24T11:24:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23055,"is_featured":0,"title":"Vergi hatalar\u0131 ve d\u00fczeltilmesi","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 116\u2019nc\u0131 maddesinde tan\u0131mland\u0131\u011f\u0131 \u00fczere \u2018Vergi Hatas\u0131\u2019, vergiye m\u00fcteallik (y\u00f6nelik) hesaplarda veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden haks\u0131z yere fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda \u2018Vergi Hatalar\u0131\u2019, Vergi Usul Kanunu\u2019nda \u2018Hesap Hatalar\u0131\u2019 ve \u2018Vergilendirme Hatalar\u0131\u2019 olarak ikiye ayr\u0131lmak suretiyle tan\u0131mlanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 117\u2019nci maddesinde \u00f6ncelikle \u2018Hesap Hatalar\u0131\u2019 ba\u015fl\u0131\u011f\u0131 alt\u0131nda Matrah Hatalar\u0131, Vergi Miktar\u0131nda Hatalar ve Verginin M\u00fckerrer Olmas\u0131 halleri belirlenmi\u015ftir. Bu ay\u0131r\u0131ma g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>Matrah hatalar\u0131:<\/strong> 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\"><strong>Vergi miktar\u0131nda hatalar:<\/strong> Vergi nispet ve tariflerinin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131, matrahla ilgili miktarlar\u0131n eksik veya fazla hesaplanm\u0131\u015f veya g\u00f6sterilmi\u015f olmas\u0131 olarak ifade edilmi\u015ftir.<\/span><\/li>   <li><span class=\"large\"><strong>Verginin m\u00fckerrer olmas\u0131:<\/strong> Ayn\u0131 vergi kanununun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayn\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergilendirme Hatalar\u0131 ise \u015funlard\u0131r: (VUK md:118)<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>M\u00fckellefin \u015fahs\u0131nda hata:<\/strong> Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>M\u00fckellefiyette hata:<\/strong> A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>Mevzuda hata:<\/strong> A\u00e7\u0131k olarak vergi mevzuuna girmeyen veya vergiden m\u00fcstesna bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>Vergilendirme veya muafiyet (ba\u011f\u0131\u015f\u0131kl\u0131k) d\u00f6neminde hata:<\/strong> Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibariyle eksik veya fazla hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergi Hatalar\u0131, a\u015fa\u011f\u0131da belirtilen hallerde anla\u015f\u0131labilir, daha a\u00e7\u0131k\u00e7as\u0131 meydana \u00e7\u0131kart\u0131labilir. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili memurun hatay\u0131 bulmas\u0131 veya g\u00f6rmesi,<\/span><\/li>   <li><span class=\"large\"> \u00dcst memurlar\u0131n yapt\u0131klar\u0131 incelemeler neticesinde hatan\u0131n g\u00f6r\u00fclmesi,<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n denetim (tefti\u015f) s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\"> M\u00fckellefin m\u00fcracaat\u0131 (ba\u015fvurusu) ile belirlenebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><\/span><br><span class=\"large\"> Mevcut yasal d\u00fczenleme gere\u011fi, hatalar\u0131n d\u00fczeltilmesine ilgili vergi dairesi m\u00fcd\u00fcr\u00fc karar verir. (VUK md:120)<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu hatalar d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilir. Hatan\u0131n m\u00fckellef aleyhine yap\u0131lm\u0131\u015f olmas\u0131 halinde, fazla al\u0131nm\u0131\u015f olan vergi belgesine (tahsilat fi\u015fine) dayan\u0131larak terkin (silinir) ve tahsil olunmu\u015f ise m\u00fckellefe red ve iade olunur. D\u00fczeltme fi\u015finin bir \u00f6rne\u011fi, reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi belirtilmek suretiyle m\u00fckellefe tebli\u011f edilir. M\u00fckellef, tebli\u011f tarihinden ba\u015flayarak bir y\u0131l i\u00e7inde paras\u0131n\u0131 geri almak \u00fczere m\u00fcracaat etmedi\u011fi takdirde geri alma hakk\u0131 ge\u00e7ersiz hale gelir.<\/span><\/p>  <p><span class=\"large\">Nakden veya mahsuben tahsil edilen, ancak fazla ve\/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\u0131nca belirlenir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun d\u00f6rd\u00fcnc\u00fc maddesinde yaz\u0131l\u0131 vergi dairesinin g\u00f6rev ve yetkilerini haiz olarak faaliyete ge\u00e7en 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\">Di\u011fer yandan; vergi idaresince teredd\u00fct edilmeyen a\u00e7\u0131k ve mutlak vergi hatalar\u0131 re\u2019sen d\u00fczeltilir. Kendi aleyhine d\u00fczeltme yap\u0131lan kimselerin d\u00fczeltmeye kar\u015f\u0131 vergi mahkemesinde dava a\u00e7ma haklar\u0131 mahfuzdur (sakl\u0131d\u0131r). M\u00fckellefler, hatalar\u0131n d\u00fczeltilmesini vergi dairesinden (VUK md:122) yaz\u0131 ile isteyebilirler.<\/span><\/p>  \t\t\t\t","slug":"vergi-hatalari-ve-duzeltilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi hatalar\u0131 ve d\u00fczeltilmesi","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":101,"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":23154,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23055,"locale":"tr","category_id":73,"title":"Vergi hatalar\u0131 ve d\u00fczeltilmesi","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 116\u2019nc\u0131 maddesinde tan\u0131mland\u0131\u011f\u0131 \u00fczere \u2018Vergi Hatas\u0131\u2019, vergiye m\u00fcteallik (y\u00f6nelik) hesaplarda veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden haks\u0131z yere fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda \u2018Vergi Hatalar\u0131\u2019, Vergi Usul Kanunu\u2019nda \u2018Hesap Hatalar\u0131\u2019 ve \u2018Vergilendirme Hatalar\u0131\u2019 olarak ikiye ayr\u0131lmak suretiyle tan\u0131mlanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 117\u2019nci maddesinde \u00f6ncelikle \u2018Hesap Hatalar\u0131\u2019 ba\u015fl\u0131\u011f\u0131 alt\u0131nda Matrah Hatalar\u0131, Vergi Miktar\u0131nda Hatalar ve Verginin M\u00fckerrer Olmas\u0131 halleri belirlenmi\u015ftir. Bu ay\u0131r\u0131ma g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>Matrah hatalar\u0131:<\/strong> 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\"><strong>Vergi miktar\u0131nda hatalar:<\/strong> Vergi nispet ve tariflerinin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131, matrahla ilgili miktarlar\u0131n eksik veya fazla hesaplanm\u0131\u015f veya g\u00f6sterilmi\u015f olmas\u0131 olarak ifade edilmi\u015ftir.<\/span><\/li>   <li><span class=\"large\"><strong>Verginin m\u00fckerrer olmas\u0131:<\/strong> Ayn\u0131 vergi kanununun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayn\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergilendirme Hatalar\u0131 ise \u015funlard\u0131r: (VUK md:118)<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>M\u00fckellefin \u015fahs\u0131nda hata:<\/strong> Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>M\u00fckellefiyette hata:<\/strong> A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>Mevzuda hata:<\/strong> A\u00e7\u0131k olarak vergi mevzuuna girmeyen veya vergiden m\u00fcstesna bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/li>   <li><span class=\"large\"><strong>Vergilendirme veya muafiyet (ba\u011f\u0131\u015f\u0131kl\u0131k) d\u00f6neminde hata:<\/strong> Aranan verginin ilgili bulundu\u011fu vergilendirme d\u00f6neminin yanl\u0131\u015f g\u00f6sterilmi\u015f veya s\u00fcre itibariyle eksik veya fazla hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergi Hatalar\u0131, a\u015fa\u011f\u0131da belirtilen hallerde anla\u015f\u0131labilir, daha a\u00e7\u0131k\u00e7as\u0131 meydana \u00e7\u0131kart\u0131labilir. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili memurun hatay\u0131 bulmas\u0131 veya g\u00f6rmesi,<\/span><\/li>   <li><span class=\"large\"> \u00dcst memurlar\u0131n yapt\u0131klar\u0131 incelemeler neticesinde hatan\u0131n g\u00f6r\u00fclmesi,<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n denetim (tefti\u015f) s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\"> Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\"> M\u00fckellefin m\u00fcracaat\u0131 (ba\u015fvurusu) ile belirlenebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><\/span><br><span class=\"large\"> Mevcut yasal d\u00fczenleme gere\u011fi, hatalar\u0131n d\u00fczeltilmesine ilgili vergi dairesi m\u00fcd\u00fcr\u00fc karar verir. (VUK md:120)<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu hatalar d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilir. Hatan\u0131n m\u00fckellef aleyhine yap\u0131lm\u0131\u015f olmas\u0131 halinde, fazla al\u0131nm\u0131\u015f olan vergi belgesine (tahsilat fi\u015fine) dayan\u0131larak terkin (silinir) ve tahsil olunmu\u015f ise m\u00fckellefe red ve iade olunur. D\u00fczeltme fi\u015finin bir \u00f6rne\u011fi, reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi belirtilmek suretiyle m\u00fckellefe tebli\u011f edilir. M\u00fckellef, tebli\u011f tarihinden ba\u015flayarak bir y\u0131l i\u00e7inde paras\u0131n\u0131 geri almak \u00fczere m\u00fcracaat etmedi\u011fi takdirde geri alma hakk\u0131 ge\u00e7ersiz hale gelir.<\/span><\/p>  <p><span class=\"large\">Nakden veya mahsuben tahsil edilen, ancak fazla ve\/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\u0131nca belirlenir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun d\u00f6rd\u00fcnc\u00fc maddesinde yaz\u0131l\u0131 vergi dairesinin g\u00f6rev ve yetkilerini haiz olarak faaliyete ge\u00e7en 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\">Di\u011fer yandan; vergi idaresince teredd\u00fct edilmeyen a\u00e7\u0131k ve mutlak vergi hatalar\u0131 re\u2019sen d\u00fczeltilir. Kendi aleyhine d\u00fczeltme yap\u0131lan kimselerin d\u00fczeltmeye kar\u015f\u0131 vergi mahkemesinde dava a\u00e7ma haklar\u0131 mahfuzdur (sakl\u0131d\u0131r). M\u00fckellefler, hatalar\u0131n d\u00fczeltilmesini vergi dairesinden (VUK md:122) yaz\u0131 ile isteyebilirler.<\/span><\/p>  \t\t\t\t","slug":"vergi-hatalari-ve-duzeltilmesi","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 ve d\u00fczeltilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":101,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}