{"status":true,"post":{"id":35979,"user_id":13,"status":1,"type":1,"orde":4,"notification_type":3,"static_post":0,"published_at":"2022-12-27 09:52:45","created_at":"2022-12-27T09:52:45.000000Z","updated_at":"2022-12-27T10:35:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":35979,"is_featured":0,"title":"Vergi hatalar\u0131n\u0131 d\u00fczeltme ve reddiyat","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":"DR. VEYS\u0130 SEV\u0130\u011e","content":"

veysi.sevig@ito.org.tr<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Vergi Usul Kanunu\u2019nun 116\u2019nc\u0131 maddesinde vergi hatas\u0131n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r. Bu tan\u0131mlamaya g\u00f6re, \u201cVergi 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.\u201d<\/span><\/p>

\u00a0<\/span><\/p>

Hesap hatalar\u0131 \u015funlard\u0131r:<\/span><\/p>

\u00a0<\/span><\/p>

1. Matrah hatalar\u0131: Vergilendirme ile ilgili beyanname, tahakkuk fi\u015fi, ihbarname, tekalif cetveli ve kararlarda matraha ait rakamlar\u0131n veya indirimlerin eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

2. Vergi miktar\u0131nda hatalar: Vergi nispet ve tarifelerinin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131, birinci bentte yaz\u0131l\u0131 vesikalarda verginin eksik veya fazla hesaplanmas\u0131 veya g\u00f6sterilmesidir.<\/span><\/p>

\u00a0<\/span><\/p>

3. Verginin m\u00fckerrer olmas\u0131: Ayni vergi kanununun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayr\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

Vergilendirme hatalar\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015f bulunmaktad\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u015e\u00f6yle ki;<\/span><\/p>

\u00a0<\/span><\/p>

1. M\u00fckellefin \u015fahs\u0131nda hata: Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

2. M\u00fckellefiyette hata: A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

3. Mevzuda hata: A\u00e7\u0131k olarak vergi mevzuna girmeyen veya vergiden m\u00fcstesna bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

4. Vergilendirme veya muafiyet 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\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

Uygulamada hatalar\u0131n meydana \u00e7\u0131kar\u0131lmas\u0131;<\/span><\/p>

\u00a0<\/span><\/p>

1. \u0130lgili memurun hatay\u0131 bulmas\u0131 veya g\u00f6rmesi ile,<\/span><\/p>

\u00a0<\/span><\/p>

2. \u00dcst memurlar\u0131n yapt\u0131klar\u0131 incelemeler neticesinde hatan\u0131n tespit edilmi\u015f olmas\u0131,<\/span><\/p>

\u00a0<\/span><\/p>

3. Hatan\u0131n tefti\u015f (denetim) s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 ile,<\/span><\/p>

\u00a0<\/span><\/p>

4. Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 ile,<\/span><\/p>

\u00a0<\/span><\/p>

5. M\u00fckellefin m\u00fcracaat\u0131 ile.<\/span><\/p>

\u00a0<\/span><\/p>

Vergi hatalar\u0131n\u0131n d\u00fczeltilmesine, ilgili vergi dairesi m\u00fcd\u00fcr\u00fc karar verir. \u015e\u00f6yle ki;<\/span><\/p>

\u00a0<\/span><\/p>

Bu hatalar, d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilir. 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. D\u00fczeltme fi\u015finin bir n\u00fcshas\u0131, reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi zikredilmek 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 hakk\u0131 sakit olur (sona erer). 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\u0131nca belirlenir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 halinde 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.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, vergi ve m\u00fckellefiyet t\u00fcr\u00fc ile d\u00fczeltmeye konu tutar\u0131 ayr\u0131 ayr\u0131 veya birlikte dikkate alarak d\u00fczeltme yetkisinin devredilmesi ile d\u00fczeltmenin ba\u011fl\u0131 olunan vergi dairesi d\u0131\u015f\u0131ndaki vergi daireleri taraf\u0131ndan yap\u0131lmas\u0131na izin vermeye ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>

\u00a0<\/span><\/p>

\u0130darece 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.<\/span><\/p>

\u00a0<\/span><\/p>

M\u00fckellefler, vergi i\u015flemlerindeki hatalar\u0131n d\u00fczeltilmesini vergi dairesinden yaz\u0131 ile isteyebilirler.<\/span><\/p>

\u00a0<\/span><\/p>

Bunlar\u0131n posta ile taahh\u00fctl\u00fc olarak g\u00f6nderilmesi gerekir.<\/span><\/p>","slug":"vergi-hatalarini-duzeltme-ve-reddiyat-","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":2587,"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":36105,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":35979,"locale":"tr","category_id":73,"title":"Vergi hatalar\u0131n\u0131 d\u00fczeltme ve reddiyat","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":"DR. VEYS\u0130 SEV\u0130\u011e","content":"

veysi.sevig@ito.org.tr<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Vergi Usul Kanunu\u2019nun 116\u2019nc\u0131 maddesinde vergi hatas\u0131n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r. Bu tan\u0131mlamaya g\u00f6re, \u201cVergi 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.\u201d<\/span><\/p>

\u00a0<\/span><\/p>

Hesap hatalar\u0131 \u015funlard\u0131r:<\/span><\/p>

\u00a0<\/span><\/p>

1. Matrah hatalar\u0131: Vergilendirme ile ilgili beyanname, tahakkuk fi\u015fi, ihbarname, tekalif cetveli ve kararlarda matraha ait rakamlar\u0131n veya indirimlerin eksik veya fazla g\u00f6sterilmi\u015f veya hesaplanm\u0131\u015f olmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

2. Vergi miktar\u0131nda hatalar: Vergi nispet ve tarifelerinin yanl\u0131\u015f uygulanmas\u0131, mahsuplar\u0131n yap\u0131lmam\u0131\u015f veya yanl\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131, birinci bentte yaz\u0131l\u0131 vesikalarda verginin eksik veya fazla hesaplanmas\u0131 veya g\u00f6sterilmesidir.<\/span><\/p>

\u00a0<\/span><\/p>

3. Verginin m\u00fckerrer olmas\u0131: Ayni vergi kanununun uygulanmas\u0131nda belli bir vergilendirme d\u00f6nemi i\u00e7in ayr\u0131 matrah \u00fczerinden bir defadan fazla vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

Vergilendirme hatalar\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015f bulunmaktad\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u015e\u00f6yle ki;<\/span><\/p>

\u00a0<\/span><\/p>

1. M\u00fckellefin \u015fahs\u0131nda hata: Bir verginin as\u0131l bor\u00e7lusu yerine ba\u015fka bir ki\u015fiden istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

2. M\u00fckellefiyette hata: A\u00e7\u0131k olarak vergiye tabi olmayan veya vergiden muaf bulunan kimselerden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

3. Mevzuda hata: A\u00e7\u0131k olarak vergi mevzuna girmeyen veya vergiden m\u00fcstesna bulunan gelir, servet, madde, k\u0131ymet, evrak ve i\u015flemler \u00fczerinden vergi istenmesi veya al\u0131nmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

4. Vergilendirme veya muafiyet 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\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

Uygulamada hatalar\u0131n meydana \u00e7\u0131kar\u0131lmas\u0131;<\/span><\/p>

\u00a0<\/span><\/p>

1. \u0130lgili memurun hatay\u0131 bulmas\u0131 veya g\u00f6rmesi ile,<\/span><\/p>

\u00a0<\/span><\/p>

2. \u00dcst memurlar\u0131n yapt\u0131klar\u0131 incelemeler neticesinde hatan\u0131n tespit edilmi\u015f olmas\u0131,<\/span><\/p>

\u00a0<\/span><\/p>

3. Hatan\u0131n tefti\u015f (denetim) s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 ile,<\/span><\/p>

\u00a0<\/span><\/p>

4. Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 ile,<\/span><\/p>

\u00a0<\/span><\/p>

5. M\u00fckellefin m\u00fcracaat\u0131 ile.<\/span><\/p>

\u00a0<\/span><\/p>

Vergi hatalar\u0131n\u0131n d\u00fczeltilmesine, ilgili vergi dairesi m\u00fcd\u00fcr\u00fc karar verir. \u015e\u00f6yle ki;<\/span><\/p>

\u00a0<\/span><\/p>

Bu hatalar, d\u00fczeltme fi\u015fine dayan\u0131larak d\u00fczeltilir. 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. D\u00fczeltme fi\u015finin bir n\u00fcshas\u0131, reddedilecek miktarla m\u00fcracaat edece\u011fi muhasebe ve m\u00fcracaat s\u00fcresi zikredilmek 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 hakk\u0131 sakit olur (sona erer). 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\u0131nca belirlenir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Hatan\u0131n vergi incelemesi s\u0131ras\u0131nda meydana \u00e7\u0131kar\u0131lmas\u0131 halinde 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.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, vergi ve m\u00fckellefiyet t\u00fcr\u00fc ile d\u00fczeltmeye konu tutar\u0131 ayr\u0131 ayr\u0131 veya birlikte dikkate alarak d\u00fczeltme yetkisinin devredilmesi ile d\u00fczeltmenin ba\u011fl\u0131 olunan vergi dairesi d\u0131\u015f\u0131ndaki vergi daireleri taraf\u0131ndan yap\u0131lmas\u0131na izin vermeye ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>

\u00a0<\/span><\/p>

\u0130darece 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.<\/span><\/p>

\u00a0<\/span><\/p>

M\u00fckellefler, vergi i\u015flemlerindeki hatalar\u0131n d\u00fczeltilmesini vergi dairesinden yaz\u0131 ile isteyebilirler.<\/span><\/p>

\u00a0<\/span><\/p>

Bunlar\u0131n posta ile taahh\u00fctl\u00fc olarak g\u00f6nderilmesi gerekir.<\/span><\/p>","slug":"vergi-hatalarini-duzeltme-ve-reddiyat-","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":2587,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}