İÇİNDEKİLER



BİRİNCİ KISIM

VERGİLENDİRME YÖNTEMLERİ


GİRİŞ                                                                                                                                                                                             27




BİRİNCİ BÖLÜM

VERGİNİN TARHI



I- TANIM                                                                                                                                                                                      29

II- TARH İŞLEMİ                                                                                                                                                                        29

A- TARH İŞLEMİNİN HUKUKİ NİTELİĞİ                                                                                                                             30

B- TARH İŞLEMİNİN UNSURLARI                                                                                                                                        31

1- Yetki Unsuru                                                                                                                                                                            31

a- Fonksiyon Gaspı                                                                                                                                                                     32

b- Yetki Gaspı                                                                                                                                                                               33

c- Yetki Aşımı                                                                                                                                                                               33

ca- Tarh Yetkisinin Konu Bakımından Aşılması                                                                                                                     35

cb- Tarh Yetkisinin Yer Bakımından Aşılması                                                                                                                         35

cc- Tarh Yetkisinin Zaman Bakımından Aşılması                                                                                                                   35

2- Şekil Unsuru                                                                                                                                                                             37

3- Sebep Unsuru                                                                                                                                                                          41

4‑ Konu Unsuru                                                                                                                                                                           42

5‑ Amaç Unsuru                                                                                                                                                                           43

C- TARHİYATIN MUHATABI                                                                                                                                                45

D- TARH YÖNTEMLERİ                                                                                                                                                           48



İKİNCİ BÖLÜM

TARH YÖNTEMLERİ



I- BEYANNAMEYE DAYANAN TARH                                                                                                                                 49

A‑ TAHAKKUK FİŞİ ESASI                                                                                                                                                     49

B- TAHAKKUK FİŞİNİN ŞEKLİ                                                                                                                                              50

C- TAHAKKUK FİŞİNİN KESİNLİĞİ                                                                                                                                      50

D- BEYANNAMENİN POSTA İLE GÖNDE­RİLMESİ

E- TAHAKKUK FİŞİNİN İDARİ DAVAYA KONU EDİLEMİYECEĞİ                                                                              51

1- Kural                                                                                                                                                                                          51

2‑ İstisnalar                                                                                                                                                                                   51

a- Vergi Hatası Bulunması                                                                                                                                                          51

b- İhtirazi Kayıtla Beyan                                                                                                                                                             52

II- İKMALEN VERGİ TARHI                                                                                                                                                     53

A- TANIM                                                                                                                                                                                    53

B - İKMALEN VERGİ TARHININ KOŞULLA­RI                                                                                                                    53

1- Evvelce Yapılmış Bir Vergi Tarhı Bulun­ması                                                                                                                       54

2- Evvelce Tarh Olunan Vergiye İlişkin Ola­rak Sonradan Matrah Veya Matrah Farkı Ortaya Çıkma­sı                          55

3- Ortaya Çıkan Matrah veya Matrah Farkı­nın Miktarının Defter, Kayıt ve Belgelere veya Kanuni Öl­çülere

Dayanılarak Tespit Edilmiş Olunması                                                                                                                                       56

a- Maddi Ve Biçimsel Deliller                                                                                                                                                     56

aa- Matrah Veya Matrah Farkının Def­terlere Dayanılarak Tespiti                                                                                       58

ab- Matrah Ve Matrah Farkının Mik­tarının Kayıtlara Dayanılarak Tespiti                                                                         61

ac- Matrah Veya Matrah Farkının Miktarının Belgelere Dayanılarak Tespiti                                                                     61

b- Matrah Veya Matrah Farkının Kanuni Ölçülere Göre Tespiti                                                                                          62

ba- Emsal Kira Bedeli Ölçütü                                                                                                                                                     63

bb- Vergi Usul Kanununda Öngürülen Kanuni Ölçüler                                                                                                        64

c- Özel Kanunlardaki İkmalen Vergi Tar­hına İlişkin Hükümler                                                                                              65

III- RE’SEN VERGİ TARHI                                                                                                                                                         66

A- TANIM                                                                                                                                                                                    66

B- İKMALEN VERGİ TARHINDAN FARKI                                                                                                                           67

C- MATRAHIN RE’SEN TAKDİRİNİ GE­REKTİREN NEDENLER                                                                                      68

1- Vergi Beyannamesinin, Kanuni Süresi Geçtiği Halde Verilmemiş Olması (Bent: 1)                                                       70

a- Bentte Re’sen Takdir Nedeni Olarak Kabul Edilen Durum                                                                                               70

b- Beyanname Verme Süresinin Hesabı                                                                                                                                   70

ba- Hesap Yöntemi                                                                                                                                                                      70

bb - Sürenin Uzaması                                                                                                                                                                  73

*- Ölüm Sebebiyle Sürenin Uza­ması                                                                                                                                         73

* - Mücbir Sebeplerle Gecikme                                                                                                                                                  73

* - Mühlet Verme                                                                                                                                                                         73

c‑ Re’sen Takdir Yapılmasına Engel Du­rumlar                                                                                                                        74

ca‑ Vergi Beyannamesinin Kanuni Süre Geçtikten Sonra Kendiliğinden Verilmesi                                                           74

cb‑ Vergi Beyannamesinin Vergi Usul Kanununun 371’inci Maddesi Hükümlerinden Yararlanı­larak Verilmesi          75

2- Beyannamede Vergi Matrahına İlişkin Bilgilerin Gösterilmemiş Olması (Bent: 2)                                                          77

3- Defter Tutma, Tasdik Ettirme Ve İbraz Ödevlerine Aykırı Davranış (Bent: 3)                                                                79

a- Vergi Usul Kanununa Göre Tutulması Zorunlu Defterlerin Hepsinin Veya Bir Kısmının Tutul­mamış Olması          80

aa - Defter Tutma Ödevinin Amacı ve Kapsamı                                                                                                                      80

ab- Tutulması Zorunlu Defterler                                                                                                                                                81

ac- Re’sen Takdir Nedeni Sayılan Def­ter Tutmama Halleri                                                                                                   82

*- Defterlerin Hiç Temin Edilme­miş 0lması                                                                                                                               82

*-  Defterlere Hiç Kayıt Yapıl­mamış Olması                                                                                                                             82

*** - Yanlış Defter Tutulmuş 0lması                                                                                                                                        83

b- Vergi Usul Kanununa Göre Tasdik Zorunluluğu Bulunan Defterlerin Tasdik Ettirilmemiş Olması                            84

ba- Defterleri Tasdik Zorunluluğunun Amacı                                                                                                                         84

bb- Tasdiki Zorunlu Defterler                                                                                                                                                    84

bc- Tasdik Zamanı, Tasdik Makamı ve Tasdikin Şekli                                                                                                           85

bd- Tasdik Ettirmeme Sayılan Haller                                                                                                                                         86

*-  Hiç, Tasdik Ettirmeme                                                                                                                                                            86

**-  Zamanı Geçtikten Sonra Tasdik                                                                                                                                         87

***-  Yetkisiz Makamlarca Yapılan Tasdik ve Sahte Tasdik                                                                                                 88

****-  Şekle Aykırı Tasdik                                                                                                                                                         88

c- Vergi Usul Kanununa Göre Tutulması Zorunlu Defterlerin İbraz Edilmemesi                                                                89

ca - İbraz Etmeme Eyleminin Re’sen Takdir Nedeni Oluşturabilmesi İçin, Her Şeyden Önce, Defter Veya

 Defterlerin İbrazını İsteyen Vergi İdaresi Görevlisinin Vergi İncelemesi Yapmaya Yetkili  Olması Gereklidir               90

cb- İkincisi; İbraz Ödevine Aykırı Dav­ranışın Vergi Matrahının Re’sen Takdiri İçin Neden Oluştu­rabilmesi

İçin, Defterlerin İbrazının, Vergi İncelemesi Yap­mak Amacıyla İstenilmiş Olması Gerekir                                                91

cc- Üçüncü Olarak; İbraz İsteğinin, Vergi Usul Kanununun 139’uncu Maddesine Göre Vergi İncelemesinin

 Gerçekleştirileceği Yerde Yapılmış Olması Gereklidir                                                                                                             92

cd- İbraz Ödevine Aykırı Davranışın Re’sen Takdir Sebebi Sayılabilmesi İçin Bir Başka Koşul da; Vergi

İncelemesi Yapmaya Yetkili Olanlarca İstenilen Defter­lerin, Vergi Usul Kanununa Göre Mükelleflerce

Tutulması Zorunlu Defterlerden Olmasıdır                                                                                                                              93

ce- Ayrıca; Vergi İnceleme Elemanla­rınca, Tutulması Zorunlu Defterlerin, Muhafaza Müddeti İçerisinde

 İstenilmiş Bulunması, İbraz Edilmemeleri Duru­munda, Vergi Matrahının Re’sen  Takdirine Gidilebilmesi İçin,

 Zorunludur                                                                                                                                                                                  93

cf- İncelemenin Dairede Yapılması Du­rumunda; Defterler, Usulüne Uygun Tebligatla Ve Süre Veri­lerek

İstenilmelidir                                                                                                                                                                                 94

4- Defter Kayıtları ve Bunlarla İlgili Vesi­kaların İhticaca Salih Bulunmaması (Bent: 4)                                                     97

a- Defter Kayıtlarının Ve Bunlarla İlgili Vesikaların Noksan Olması                                                                                     99

b- Defter Kayıtları Ve Bunlarla İlgili Ve­sikaların Usulsüz Olması                                                                                        102

c- Defter Kayıtları Ve Bunlarla ilgili Ve­sikaların Karışık Olması                                                                                           105

5- Vergi Matrahları 193 Sayılı Gelir Vergisi Kanununun Değişik 54’üncü Maddesinin 2 Numaralı Ben­di

 Uyarınca Tespit   Edilen Mükellefler Tarafından, Vergi incelemesi Sırasında, Giderlerinin Tevsik

Edilmemesi (Bent: 5)                                                                                                                                                                   106

6- Tutulması Zorunlu Olan Defterlerin Ve­ya Beyannamelerin  Gerçek Durumu Yansıtmadıklarına Dair Delil

Bulunması (Bent: 6)                                                                                                                                                                    106

a- Gerçeğe Aykırılığın Tutulması Zorun­lu  Defterlerde Veya Beyannamelerde Olması                                                   108

b- Tutulması Zorunlu Defterlerin Veya Verilen Beyannamelerin Gerçek Durumu Yansıtmadıkla­rının

 Delille Kanıtlanması                                                                                                                                                                   110

7- Harcama Ve Tasarruflar Yoluyla Re’sen Takdir (Bent: 7)                                                                                                 115

a- Mahiyeti                                                                                                                                                                                  116

b- Servet Beyanı Ve Gider Esaslarından Farkı                                                                                                                        118

c- Mükellef Kavramı                                                                                                                                                                   119

d- Kazanç Kavramı                                                                                                                                                                     121

e- Koşullar                                                                                                                                                                                   121

*-  Harcama Ve Tasarruf Kavram­ları                                                                                                                                        123

**- Mükelleflerin Harcama Ve/Ve­ya Tasarruflarının Tespiti                                                                                                124

eb- Harcama Ve/Veya Tasarrufların Kaynağı Kanıtlanmamış Olmalıdır                                                                             125

*-  Vergisi Ödenmiş Kazançlarla Kanıtlama                                                                                                                            126

**- Vergiye Tabi Olmayan Kazanç­larla Kanıtlama                                                                                                                127

ec- Kanıtlamanın Vergi İncelemesi Sırasında İnceleme Elemanlarına Yapılmış Olması                                                     129

f- Kanıtlayamamanın Sonuçları                                                                                                                                                 130

fa- Tarh Yöntemi Bakımından Sonuç­ları                                                                                                                                  130

fb- Harcama Ve Tasarruflar Bakımın­dan Sonuçları                                                                                                                130

fc- Vergi Türü Bakımından Sonuçları                                                                                                                                       131

fd- Vergilendirme Dönemi Bakımın­dan Sonuçları                                                                                                                  132

fe- Harcama Ve/Veya Tasarrufu Ya­pan Bakımından Sonuçları                                                                                            134

i- Kişinin, Kayıtlı Vergi Mükellefi Olması Halinde                                                                                                                 135

ii- Kişinin, Vergiden Muaf Olması Halinde                                                                                                                             136

iii- Kişinin, Kazançları Gerçek Usulde                                  Vergilendirilmeyen Çiftçi Olması Halinde                             136

iv- Kişinin, Kayıtlı Vergi Mükellefle­ri Olmaması Halinde                                                                                                      137

ff- Diğer Şahıslar Bakımından Sonuç­lar                                                                                                                                   137

fg- Vergi İdaresinin Gecikme Faizi ve Ceza Uygulama Yetkisi Bakımından Sonuçları                                                      138

8- Vergi Usul Kanununun Mükerrer 227’nci Maddesi Uyarınca 3568 Sayılı Kanuna Göre Yetki Almış

Meslek Mensuplarına İmzalattırma Mecburiyeti Getirilen Beyanname Ve Eklerinin İmzalattırılmaması Ve­ya

 Tasdik Kapsamına Alınan Konularda Yeminli Mali Müşavir Tasdik Raporunun Zamanında

İbraz Edilmemesi (Bent: 8)                                                                                                                                                         139

D- RE’SEN MATRAH TAKDİRİNE YETKİLİ OLANLAR                                                                                                  140

1- Takdir Komisyonları                                                                                                                                                              140

a- Takdir Komisyonlarının Kuruluşu                                                                                                                                       143

b- Takdir Komisyonlarının Görevleri                                                                                                                                       143

c- Takdir Komisyonlarının Yetkileri                                                                                                                                         143

d- Takdir Komisyonlarının Toplanma ve Karar Yeter Sayısı                                                                                                144

e- Takdir Komisyonlarının Kararlarının Hukuki Niteliği                                                                                                        144

f- Takdir Komisyonu Kararlarına Karşı İdari Dava                                                                                                                147

2- Vergi İnceleme Elemanları                                                                                                                                                     151

a- Vergi İncelemesi Yapmaya Yetkili Gö­revliler                                                                                                                      152

b- Vergi İncelemesinin Amacı                                                                                                                                                   152

c- Vergi İncelemesine Tabi Olanlar                                                                                                                                          153

d- Vergi İncelemesinin Zamanı                                                                                                                                                 153

e- Vergi İncelemesinin Yeri                                                                                                                                                        154

f - Vergi İnceleme Tutanağı ve Mahiyeti                                                                                                                                 157

g- İnceleme Raporu Ve Hukuki Niteliği                                                                                                                                   159

E- İHBARNAME ESASI                                                                                                                                                            160

1- İhbarnamenin Şekli                                                                                                                                                                 160

2- İhbarnamenin Hukuki Niteliği                                                                                                                                               163

3- Ayrı İhbarname Düzenleme Zorunluluğu                                                                                                                           163

4- İhbarnamenin Tebliği                                                                                                                                                             164

a- Tahakkuk Fişinin Tebliği                                                                                                                                                       165

b- Diğer Vergilendirme İşlemlerinin Teb­liği                                                                                                                            166

c - Hatalı Tebliğ                                                                                                                                                                           170

d- İlan Yoluyla Tebliğ                                                                                                                                                                173

da- İlan Yoluyla Tebliğin Koşulları                                                                                                                                          173

db- İlanın Şekli                                                                                                                                                                            174

dc - İlanın Muhteviyatı ve Sonuçları                                                                                                                                       175

IV- VERGİNİN İDARECE TARHI                                                                                                                                             176

A- VERGİNİN İDARECE TARHINI GEREK­TİREN NEDENLER                                                                                         177

1- Mükelleflerin Verginin Tarhı İçin Vergi Kanunları İle Muayyen Zamanlarda Müracaat Etmemele­ri                         177

2- Vergi Kanunlarında Mükelleflere Tahmin Edilen Mecburiyetlerin Yerine Getirilmemesi                                             177

B- MATRAHIN TESPİTİ                                                                                                                                                          178

C- YOKLAMA FİŞİ ESASI                                                                                                                                                       178

D- VERGİNİN TEBLİĞİ                                                                                                                                                              179

V- TAHRİRE DAYANAN TARH                                                                                                                                            180




ÜÇÜNCÜ BÖLÜM

VERGİ ALACAĞININ KALKMASI

 

I- ÖDEME                                                                                                                                                                                    183

A- ÖDEMEYİ KABULE YETKİLİ VERGİ DAİRESİ                                                                                                              183

B- ÖDEME ZAMANI                                                                                                                                                                184

1- Kural                                                                                                                                                                                         184

2- Özel Ödeme Zamanları                                                                                                                                                           186

a- İkmalen, Re’sen Ve İdarece Tarh Olu­nan Vergilerde Özel Ödeme Zamanı                                                                    186

b- Memleketi Terk Ve Ölüm Gibi Mü­kellefiyetin Kalkmasını Gerektiren Hallerde Özel Ödeme Zamanı                         188

c- Vergi Mahkemesinde Dava Açılması Halinde Özel Ödeme Zamanı                                                                                189

d- Gecikme Faizi Uygulaması                                                                                                                                                    190

da- Niteliği                                                                                                                                                                                   190

db- Hesaplanması                                                                                                                                                                       190

i- Dava Konusu Yapılmaksızın Kesinleşen Vergilerde Gecikme Faizi Hesaplanması                                                        190

ii- Tarhiyatın Dava Konusu Yapıl­ması Halinde Gecikme Faizinin Hesaplanması                                                              191

iii - Uzlaşma Halinde Gecikme Faizinin Hesaplanması                                                                                                           191

iv- Gecikme Faizinin Oranı Ve He­saplanma Yöntemi                                                                                                             192

dc – Ödenmesi                                                                                                                                                                            192

e- Verginin Dava Devam Ederken Kıs­men Veya Tamamen Ödenmesi                                                                               192

f- Fazla Ve Yersiz Alınan Verginin Geri Verilmesinde Faiz                                                                                                    193

II- ZAMAN AŞIMI                                                                                                                                                                    196

A- MAHİYETİ                                                                                                                                                                            196

B- ZAMAN AŞIMI SÜRESİ, BAŞLANGICI VE HESABI                                                                                                    197

1- Zaman Aşımı Süresi                                                                                                                                                               197

2- Başlangıcı                                                                                                                                                                                197

a- Kural                                                                                                                                                                                         197

b- Yatırım İndirimi Uygulamasında Zaman Aşımı                                                                                                                  197

3- Zaman Aşımının Durması                                                                                                                                                      198

a- Takdir Komisyonuna Başvurulması                                                                                                                                    198

b- Mücbir Sebep Bulunması                                                                                                                                                     198

4- Dolan Zaman Aşımının Yeniden İşleme­ye Başlaması                                                                                                       199

III‑ VERGİNİN TERKİNİ                                                                                                                                                            200

A- ARAZİ VERGİSİ BORÇLARI VE VERGİ CEZALARININ TERKİNİ                                                                             200

B- DİĞER VERGİ BORÇLARI VE VERGİ CEZALARININ TERKİNİ                                                                                  200

C- TERKİN MİKTARI                                                                                                                                                               201

IV- TAHAKKUKTAN VAZGEÇME                                                                                                                                       201

V- VERGİ HATALARI VE DÜZELTİL­MESİNE İLİŞKİN BAŞVURULAR                                                                        202

A- VERGİ HATALARI                                                                                                                                                              203

1- Tanımı                                                                                                                                                                                      203

2- Vergi Hatası Sayılan Haller                                                                                                                                                   204

a- Hesap Hataları                                                                                                                                                                        204

aa- Matrah Hataları                                                                                                                                                                     204

ab- Vergi Miktarında Hata                                                                                                                                                         205

ac- Verginin Mükerrer Olması                                                                                                                                                   205

b- Vergilendirme Hataları                                                                                                                                                           205

ba- Mükellefin Şahsında Hata                                                                                                                                                  205

bb- Mükellefiyette Hata                                                                                                                                                             206

bc - Mevzuda Hata                                                                                                                                                                     206

bd - Vergilendirme Veya Muafiyet Dö­neminde Hata                                                                                                            207

B- VERGİ HATALARININ İDARİ YOLDAN DÜZELTİLMESİ                                                                                          207

1- Vergi Hatasının Ortaya Çıkarılması                                                                                                                                      207

2- Re’sen Düzeltme                                                                                                                                                                     207

3- Müracaat Üzerine Düzeltme                                                                                                                                                  210

a- Düzeltme İsteme Hakkı Olanlar                                                                                                                                             210

b- Düzeltme İsteminin Yapılışı                                                                                                                                                  210

c- Düzeltme İsteme Zamanı                                                                                                                                                       211

d- Düzeltme Yapma Yetkisi                                                                                                                                                        216

e- Şikayet Başvurusu                                                                                                                                                                 217

C- VERGİ HATALARININ YARGISAL YOLDAN DÜZELTİLMESİ                                                                                 219

1- Doğrudan Dava Yolu                                                                                                                                                             219

2- Re’sen Düzeltmeye Karşı Dava                                                                                                                                            221

3- Dava Açma Süresi İçinde Yapılan Dü­zeltme İsteminin Reddi Halinde Dava                                                                221

4- Şikayet Başvurusunun Reddi Üzerine Dava                                                                                                                      222

a- Yetkili İdari Makamın, Bekleme Süre­si İçinde Başvuruyu Cevaplandırması                                                                 223

b- Yetkili İdari Makamın, Bekleme Sü­resi İçinde Başvuruya Cevap Vermemesi                                                               223

c- Yetkili İdari Makamın, Bekleme Süre­si İçinde Verdiği Cevabın Kesin Olmaması                                                          226

d- Bekleme Süresi İçinde Cevap Verme­yen Yetkili İdari Makamın, İdari Dava Açma Süresi Geç­tikten

Sonra Cevap Vermesi                                                                                                                                                                 228

e- Yetkili İdari Makamın, Ne Altmış Günlük Bekleme Süresi İçinde, Ne De Daha Sonra Cevap Vermiş Olması           230



İKİNCİ KISIM

UZLAŞMA

GENEL AÇIKLAMA                                                                                                                                                                  231


BİRİNCİ BÖLÜM

TARHİYAT SONRASI UZLAŞMA

 

I- UZLAŞMANIN KONUSU                                                                                                                                                    238

A- TARH YÖNTEMİ BAKIMINDAN UZLAŞ­MANIN KONUSU                                                                                     239

B- VERGİ TÜRÜ BAKIMINDAN UZLAŞMA­NIN KONUSU                                                                                             243

1- Vergi Usul Kanununun 1’inci Mad­desinin Kapsamına Giren Vergi, Resim Ve Harç­lar                                               244

2- Uzlaşmanın Konusuna Girebilecek Vergi, Resim Ve Harçların Yetkili Bakanlıkça Belirlenmesi                                  246

a- Yetkinin  Maliye Bakanlığınca Kullanıl­ması                                                                                                                       246

b- Yetkinin İçişleri Bakanlığınca Kullanıl­ması                                                                                                                        247

C- CEZA TÜRÜ BAKIMINDAN UZLAŞMA­NIN KONUSU                                                                                              248

D- MİKTAR İTİBARİYLE UZLAŞMANIN KO­NUSU                                                                                                         252

E- TARH YÖNTEMİ, TÜRÜ VE MİKTARI NE OLURSA OLSUN  UZLAŞMANIN KONUSU DIŞINDA

 KALAN VERGİ VE CEZALAR                                                                                                                                                253

II- UZLAŞABİLME KOŞULLARI                                                                                                                                            255

A-  VERGİ ZİYAINA SEBEBİYET VERİLME­SİNİN, KANUN ÜKÜMLERİNE GEREĞİ KADAR NÜFUZ

EDEMEMEKTEN   İLERİ GELDİĞİNİN İDDİA OLUNMASI                                                                                              255

B-  VERGİ ZİYAININ, BU KANUNUN 369’UN­CU MADDESİNDE YAZILI YANILMA HALİNDEN

 KAYNAKLANDIĞININ İDDİA EDİLMESİ                                                                                                                          256

C-  TARHİYATTA, BU KANUNUN 116, 117 VE 118’İNCİ MADDELERİNDE YAZILI VERGİ HATALA­RI

 İLE BUNUN DIŞINDA HER TÜRLÜ MADDİ HATA BULUNMASI                                                                               257

1- Tarhiyatta Vergi Hatası Bulunma­sı                                                                                                                                      257

2- Tarhiyatta Vergi Hatası Sayılma­yan Türde Maddi Hata Bulunması                                                                               259

D-  YARGI KARARLARI İLE İDARENİN İH­TİLAF KONUSU OLAYDA GÖRÜŞ FARKLILIĞININ

OLDUĞUNUN İLERİ SÜRÜLMESİ                                                                                                                                         259

III- UZLAŞMA KOMİSYONLARI                                                                                                                                          261

A- UZLAŞMA KOMİSYONLARININ OLU­ŞUMU                                                                                                              262

1-  Genel Bütçeye Giren Vergi, Resim ve   Harçlarla İlgili Uzlaşma Komis­yonları                                                             262

a- Yerel Uzlaşma Komisyonları                                                                                                                                                 262

aa-  İl Uzlaşma Komisyonu                                                                                                                                                        262

ab - İlçe Uzlaşma Komisyonu                                                                                                                                                   262

ac- Vergi Dairesi Başkanlıklarında Uzlaşma Komisyonu                                                                                                      263

b- Merkezi Uzlaşma Komisyonu                                                                                                                                               263

2-  İl Özel İdarelerinin Bütçesine Giren Vergi,                      Resim Ve Harçlarla İlgili Uz­laşma Komisyonları                 263

a- İllerde                                                                                                                                                                                       263

b- İlçelerde                                                                                                                                                                                   263

3- Belediye Bütçesine Giren Ver­gi, Resim Ve Harçlarla İlgili Uzlaşma Ko­misyonları                                                        263

B- UZLAŞMA KOMİSYONLARININ YET­KİLERİNİN KAPSAMI                                                                                   263

1- Uzlaşma Komisyonlarının Ko­nu İtibariyle Yetkileri                                                                                                          263

2- Uzlaşma Komisyonlarının Yer İtibariyle Yetkileri                                                                                                              263

3- Uzlaşma Komisyonlarının Miktar İtibariyle Yetkileri                                                                                                         263

C- UZLAŞMA KOMİSYONLARININ TOP­LANMA VE KARAR YETER SAYISI                                                         264

D- UZLAŞMA KOMİSYONLARININ KA­RARLARININ HUKUKİ NİTELİĞİ                                                                265

IV- UZLAŞMA TALEBİ                                                                                                                                                            267

A- UZLAŞMA TALEBİNDE BULUNMA HAKKI                                                                                                               267

B- UZLAŞMA TALEBİNDE BULUNMA HAKKININ KULLANILIŞI                                                                              268

1- Bizzat, Vekil Veya Kanuni Temsil­ci Vasıtasıyla   Uzlaşma Talebinde Bulunma Ko­şulu                                              270

2- Yazılı Başvuru Koşulu                                                                                                                                                           270

3- Başvurunun  Yetkili  Uzlaşma  Komisyonuna Yapılması Koşulu                                                                                    271

C- KISMİ UZLAŞMA TALEBİ                                                                                                                                                272

1- Düzenleme                                                                                                                                                                               272

2- Koşulları                                                                                                                                                                                  273

D- UZLAŞMA BAŞVURUSUNDA BULUNMA SÜRESİ                                                                                                    274

1- Sürenin Başlangıcı                                                                                                                                                                 274

2- Çalışmaya Ara Verme Zamanı­nın Süreye Etkisi                                                                                                                 275

3- Mücbir Sebebin Süreye Etkisi                                                                                                                                              276

4- Sürenin Sona Ermesi                                                                                                                                                              276

E- UZLAŞMA BAŞVURUSUNUN İDARİ DA­VAYA ETKİSİ                                                                                            277

V- ÖN İNCELEME                                                                                                                                                                      280

A- ÖN İNCELEMENİN KONUSU                                                                                                                                            280

1- Uzlaşma Talebinin, Süre Ve Şe­kil Koşullarına Uygunluğu Yönünden İn­celenmesi                                                     280

2- Uzlaşma Talebinin, Uzlaşma Komisyonunun Yetkisi Yönünden İncelen­mesi                                                              281

B- ÖN İNCELEMENİN SONUCU                                                                                                                                             281

1- Uzlaşma Talebinin İncelenmek­sizin Reddi                                                                                                                          281

2- Uzlaşma Talebinin İncelenmek­sizin Reddi Yolunda Verilen Kararın Huku­ki Niteliği                                                   283

3- Uzlaşma Talebinin İncelenmek­sizin Reddinin Sonuçları                                                                                                  285

a- Uzlaşma Hakkı Üzerindeki Etkisi                                                                                                                                          285

b- Dava Açma Hakkı Üzerindeki Etkisi                                                                                                                                    286

c- İndirim Hakkı Üzerindeki Etkisi                                                                                                                                             289

VI- UZLAŞMA TALEBİNDE BULU­NANIN GÖRÜŞMEYE ÇAĞRILMASI                                                                     290

A- ÇAĞRININ ŞEKLİ                                                                                                                                                                 290

B- ÇAĞRININ SONUÇLARI                                                                                                                                                     291

1- Uzlaşma Başvurusunda Bulu­nanın Çağrıya Uymaması (Davete İcabet Et­memesi)                                                     291

2- Uzlaşma Talebinde Bulunanın Çağrıya Uyması (İcabet Etmesi)                                                                                     293

a- Uzlaşmanın Temin Edilememiş Sayıl­ması                                                                                                                            293

b- Uzlaşmanın Vaki Olmaması                                                                                                                                                   295

c- Uzlaşmanın Vaki Olması (Sağlanması)                                                                                                                                 296

3- Komisyonca Tutanak Tanzimi                                                                                                                                              296

a- Komisyonca Tutanak Tanzimini Gerek­tiren Durumlar                                                                                                      296

aa-  Uzlaşmanın Temin Edilememiş Sa­yılması Durumunda Tutanak Tanzimi                                                                    297

ab- Uzlaşmanın Vaki Olması (Sağlan­ması) Durumunda Tutanak Tanzimi                                                                          299

ac- Uzlaşmanın Vaki Olmaması Duru­munda Tutanak Tanzimi                                                                                             298

b- Komisyonca Düzenlenen Tutanağın Ke­sinliği                                                                                                                  299

bb- Tutanağın Vergi Dairesini Bağlayı­cılığı                                                                                                                            301

bc- Tutanakla Tespit Edilen Hususların Kesinliği                                                                                                                 301

*- Üzerinde Uzlaşılan Ve Tutanakla Tespit Edilen Hususlar                                                                                                302

**- Tutanakla Tespit Edilen Husus­larla İlgili Dava ve Şikayet Yolları                                                                               303

VII- UZLAŞMANIN TEMİN EDİLEME­MİŞ SAYILMASININ  VE VAKİ OLMAMASI­NIN SONUÇLARI                304

A- UZLAŞMA HAKKI ÜZERİNDEKİ ETKİ­Sİ                                                                                                                      305

B- DAVA HAKKI ÜZERİNDEKİ ETKİSİ                                                                                                                               306

1- Uzlaşmaya Varılamamasının Açılmış Davaya Etkisi                                                                                                          306

2- Uzlaşmaya Varılamamasının Dava Açma Süresine Etkisi                                                                                                 306

C- İNDİRİM HAKKI ÜZERİNDEKİ ETKİSİ                                                                                                                           310

D- ÜZERİNDE UZLAŞILAMAYAN VERGİ VE VERGİ CEZASININ ÖDENMESİ                                                          311

VIII- UZLAŞMAYA VARILMASININ SO­NUÇLARI                                                                                                          313

A - TARAFLARIN DAVA HAKKI ÜZERİN­DEKİ ETKİSİ                                                                                                 313

1- Vergi Mükellefi Ve Ceza Mu­hatabının Dava Hakkına Etkisi                                                                                            313

a- Daha Önce Açılan İdari Dava Üze­rindeki Etkisi                                                                                                                313

b- Dava Açma Hakkı Üzerindeki Etkisi                                                                                                                                    315

2- Vergi Dairesinin Dava Hakkı­na Etkisi                                                                                                                                  324

B- VERGİ DAİRESİNİN İNCELEME YET­KİSİNE ETKİSİ                                                                                                    325

C- İNDİRİM HAKKI ÜZERİNDEKİ ETKİ­Sİ                                                                                                                           326

D- ÜZERİNDE UZLAŞILAN VERGİ VE VERGİ CEZASININ ÖDENMESİ                                                                        327

1-  Uzlaşmanın Vaki Olduğuna Dair Tutanağın, Vergi Ve Cezaların Öden­me Zamanından Önce İlgiliye

Tebliği Du­rumunda                                                                                                                                                                    327

2- Uzlaşmanın Vaki Olduğuna Dair Tutanağın, Ödeme Zamanlarının Kıs­men Veya Tamamen Geçmesinden

 Sonra Tebliği Durumunda                                                                                                                                                        327


İKİNCİ BÖLÜM

TARHİYAT ÖNCESİ UZLAŞMA

 

I- UZLAŞMANIN KONUSU                                                                                                                                                    329

A- YETKİLİ VERGİ DAİRESİ BAKIMINDAN UZLAŞMANIN KONUSU                                                                       330

B- TARH YÖNTEMİ BAKIMINDAN UZLAŞ­MANIN KONUSU                                                                                     332

C- VERGİ TÜRÜ BAKIMINDAN UZLAŞMA­NIN KONUSU                                                                                             334

D- CEZA TÜRÜ BAKIMINDAN UZLAŞMA­NIN KONUSU                                                                                             335

E- MİKTAR YÖNÜNDEN UZLAŞMANIN KO­NUSU                                                                                                         339

II- UZLAŞABİLME KOŞULLARI                                                                                                                                            340

III- UZLAŞMA KOMİSYONLARI                                                                                                                                          340

A- KOMİSYONLARIN OLUŞUMU                                                                                                                                        341

1- Merkez İnceleme Elemanla­rınca Yapılacak   İncelemelerde Komisyo­nun Oluşumu (Yön. Md. 5)                              341

a- Devamlı Çalışma Yerlerinde Yapılacak İncelemelerde                                                                                                       341

aa- İncelemeyi Yapan Merkez İnceleme Elemanının Kurul Mensubu Olması Durumunda                                              341

ab- İncelemeyi Yapan  Merkez İncele­me Elemanının Gelirler Genel Müdürlüğü Elemanı Olma­sı Durumunda             341

b- Geçici Çalışma Yerlerinde Yapılacak İncelemelerde                                                                                                          342

ba- İncelemeyi Yapan Merkez İnceleme Elemanlarının, Yalnızca Ekip Elemanı Olması Durumun­da                              342

bb- İncelemeyi Yapan İnceleme Elema­nının,                                       Yalnızca Ekip Başkanı Olması Durumunda          342

bc- İncelemenin Ekip Tarafından Ya­pılması Durumunda                                                                                                      342

2-  Mahalli İnceleme Elemanla­rınca Yapılacak   İncelemelerde Komisyo­nun Oluşumu (Yön. Md.6)                             343

a- İncelemenin Bölge Müdürlüklerine Bağlı Vergi Denetmenlerince Yapılması Halinde Tarhiyat

 Öncesi Uzlaşma Komisyonunun Oluşumu                                                                                                                            343

b-   İncelemenin Bölge Müdürlüklerine Bağlı Olmayan İllerdeki Vergi Denetmenlerince Yapılması Halinde

 Tarhiyat Öncesi Uzlaşma Komisyonunun Oluşu­mu                                                                                                            344

c- Vergi Dairesi Başkanlıklarında Tarhi­yat Öncesi Uzlaşma Komisyonunun Oluşumu                                                   344

3- Bölgesel Uzlaşma Komisyonla­rının Oluşumu (Yön. Md. 7)                                                                                             345

B- UZLAŞMA KOMİSYONLARININ TOP­LANMA VE KARAR YETER SAYISI                                                         345

IV- UZLAŞMA TALEBİ                                                                                                                                                            347

A- UZLAŞMA TALEBİNDE BULUNMA HAK­KI                                                                                                               347

B- TALEPTE BULUNMA YÖNTEMİ                                                                                                                                     348

C- TALEPTE BULUNMA SÜRESİ                                                                                                                                          349

1- Kendiliğinden Tarhiyat Öncesi Uzlaşma Talebinde Bulunma Süresi                                                                             349

2- Davet Üzerine Tarhiyat Öncesi Uzlaşma Talebinde Bulunma Süresi                                                                             349

D- UZLAŞMA TALEBİNDEN VAZGEÇİL­MESİ                                                                                                                  350

V- UZLAŞMA TALEBİNDE BULUNANIN GÖRÜŞMELERE ÇAĞRILMASI                                                                 351

A- ÇAĞRININ YÖNTEMİ                                                                                                                                                         351

B- ÇAĞRININ SONUÇLARI                                                                                                                                                     354

1- Uzlaşma Talebinde Bulunanın Çağrıya Uymaması                                                                                                            354

2- Uzlaşma Talebinde Bulunanın Çağrıya Uyması                                                                                                                 358

3- Uzlaşma Tutanağının Düzen­lenmesi                                                                                                                                   359

a- Komisyonca  Tutanak  Tanzimini Ge­rektiren Durumlar                                                                                                    359

aa- Uzlaşmanın Sağlanması Durumun­da Tutanak Tanzimi                                                                                                   359

*- Görüşmelerin Sonunda Uzlaşma Sağlanması Durumunda                                                                                               359

**-  Kısmi Uzlaşma Yapılması Duru­munda                                                                                                                             360

***- Komisyonun Teklifinin Sonradan Kabul Edilmesi Durumunda                                                                                 360

ab- Uzlaşmanın  Temin Edilememiş Sa­yılması Durumunda Tutanak Tanzimi                                                                    361

ac- Uzlaşmanın Sağlanamaması (Uzlaş­maya Varılamaması) Durumunda Tutanak Tanzimi                                             361

b- Komisyonca Düzenlenen Tutanağın Ke­sinliği                                                                                                                  362

ba- Tutanağın Biçimsel Kesinliği                                                                                                                                             362

bb- Tutanağın Vergi Dairesini Bağlayıcı Etkisi                                                                                                                      363

bc- Tutanakla Tespit  Edilen Hususla­rın Kesinliği ve Dava Konusu Edilemezliği                                                           363

VI- UZLAŞMAYA VARILMASININ SO­NUÇLARI                                                                                                             364

A- VERGİ DAİRESİNİN İŞLEMLERİ ÜZE­RİNDEKİ ETKİSİ                                                                                               364

B- UZLAŞMA TALEBİNDE BULUNANIN HAKLARI ÜZERİNDEKİ ETKİSİ                                                               365

1- Dava ve İdari Başvuru Hakkı Üze­rindeki Etkisi                                                                                                                 365

2- İndirim Hakkı Üzerindeki Etkisi                                                                                                                                             366

VII-  UZLAŞMANIN TEMİN EDİLEME­MESİNİN VE UZLAŞMAYA VARILAMAMA­SININ SONUÇLARI          367

VIII- UZLAŞILAN VERGİ VE CEZANIN ÖDENMESİ                                                                                                          368


UZLAŞMA YÖNETMELİKLERİ                                                                                                                                             371

KAYNAKÇA                                                                                                                                                                              391