{"id":298,"date":"2024-01-02T16:06:35","date_gmt":"2024-01-02T16:06:35","guid":{"rendered":"http:\/\/tf.themedraft.com\/wp\/ukilvai\/?p=32"},"modified":"2026-10-22T17:35:33","modified_gmt":"2026-10-22T17:35:33","slug":"vergi-hukukunda-pismanlik-ve-islah-cozum-yolu","status":"publish","type":"post","link":"https:\/\/erkuranhukuk.com\/?p=298","title":{"rendered":"VERG\u0130 HUKUKUNDA P\u0130\u015eMANLIK VE ISLAH \u00c7\u00d6Z\u00dcM YOLU"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pi\u015fmanl\u0131k ve \u0131slah, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun <strong>(\u201cVUK\u201d)<\/strong> 371. maddesinde d\u00fczenlenmi\u015f bulunan, beyana dayal\u0131 vergi t\u00fcrlerinde, vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi sonucu vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren durumlarda yarg\u0131lama yoluna ba\u015fvurulmadan vergi z\u0131yai cezas\u0131 uygulanmas\u0131n\u0131 \u00f6nleyen idari bir \u00e7\u00f6z\u00fcm yoludur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A) HANG\u0130 VERG\u0130 T\u00dcRLER\u0130NDE BA\u015eVURULAB\u0130L\u0130R ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pi\u015fmanl\u0131k ve \u0131slah \u00e7\u00f6z\u00fcm yoluna yaln\u0131zca m\u00fckelleflerin beyan\u0131na dayanan vergi t\u00fcrlerinden kaynaklanan vergi ziya\u0131 cezas\u0131 durumlar\u0131nda ba\u015fvurulabilir. Yani, Gelir Vergisi, Kurumlar Vergisi, Katma De\u011fer Vergisi (KDV), \u00d6zel T\u00fcketim Vergisi (\u00d6TV), Veraset ve \u0130ntikal Vergisi, Gelir Stopaj Vergisi, Damga Vergisi, Banka ve Sigorta Muameleleri Vergisi (BSMV) gibi beyana dayal\u0131 vergi t\u00fcrlerinde pi\u015fmanl\u0131k ve \u0131slah m\u00fcessesesi uygulanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak, beyana dayal\u0131 olmayan vergi t\u00fcrlerinde pi\u015fmanl\u0131k ve \u0131slah \u00e7\u00f6z\u00fcm yoluna ba\u015fvurulamaz. Di\u011fer yandan, beyana dayal\u0131 vergi t\u00fcrlerinden olmas\u0131na ra\u011fmen VUK m. 371\/2 h\u00fckm\u00fc uyar\u0131nca <strong>Emlak Vergisi<\/strong> pi\u015fmanl\u0131k ve \u0131slah m\u00fcessesesi kapsam\u0131na <strong>dahil de\u011fildir.<\/strong> Yine, VUK kapsam\u0131nda d\u00fczenlenmemi\u015f olan G\u00fcmr\u00fck Vergisi gibi vergi t\u00fcrlerinde de pi\u015fmanl\u0131k ve \u0131slah m\u00fcessesesi uygulanamaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B) K\u0130MLER BA\u015eVURAB\u0130L\u0130R ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VUK m. 371\/1 uyar\u0131nca vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren fiilleri i\u015fleyen m\u00fckellefler ve\/veya bu fiillerin i\u015fleni\u015fine i\u015ftirak eden di\u011fer ki\u015filer yaln\u0131zca pi\u015fmanl\u0131k ve \u0131slah \u00e7\u00f6z\u00fcm yoluna ba\u015fvurabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C) \u015eARTLARI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VUK m. 371\/1 uyar\u0131nca pi\u015fmanl\u0131k ve \u0131slah \u00e7\u00f6z\u00fcm yoluna ba\u015fvurulabilmesi i\u00e7in sa\u011flanmas\u0131 gerekli \u015fartlar a\u015fa\u011f\u0131daki \u015fekildedir;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1-<\/strong> Vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren fiilleri i\u015fleyen m\u00fckellefler ve\/veya bu fiillerin i\u015fleni\u015fini i\u015ftirak eden di\u011fer ki\u015filerin kanuna ayk\u0131r\u0131 hareketlerini kendili\u011finden vergi idaresine haber vermi\u015f olmas\u0131 gerekmektedir.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2-<\/strong> M\u00fckellefin bu durumu haber verdi\u011fi tarihten \u00f6nce bir muhbir taraf\u0131ndan herhangi bir resmi makama dilek\u00e7e ile veya \u015fifahi beyan\u0131 tutana\u011fa ba\u011flanmak suretiyle ihbarda bulunulmam\u0131\u015f olmas\u0131 gerekmektedir. (Dilek\u00e7e veya tutana\u011f\u0131n resmi kay\u0131tlara ge\u00e7irilmi\u015f olmas\u0131 \u015fartt\u0131r.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3-<\/strong> M\u00fckellef hakk\u0131nda vergi incelemesine ba\u015flanmadan veya olay, takdir komisyonuna intikal ettirilmeden \u00f6nce haber verme dilek\u00e7esinin verilmi\u015f ve yetkili resmi kay\u0131tlara ge\u00e7irilmi\u015f olmas\u0131 gerekmektedir. (Vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren fiillerin i\u015flendi\u011finin re\u2019sen veya ihbar \u00fczerine tespit edilmesinden sonra pi\u015fmanl\u0131k talebinde bulunulmas\u0131 halinde pi\u015fmanl\u0131k talebi ge\u00e7ersiz say\u0131lacakt\u0131r.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4-<\/strong> Yasal s\u00fcresi i\u00e7erisinde hi\u00e7 verilmemi\u015f veya eksik verilmi\u015f olan vergi beyannameleri hakk\u0131nda haber verme dilek\u00e7esi verilmesi halinde dilek\u00e7enin verildi\u011fi tarihten ba\u015flayarak 15 g\u00fcn i\u00e7erisinde ilgili beyannamelerin verilmesi veya eksikli\u011fin giderilmesi gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5-<\/strong> \u00d6deme s\u00fcresi i\u00e7erisinde \u00f6denmemi\u015f veya eksik \u00f6denmi\u015f vergileri hakk\u0131nda haber verme dilek\u00e7esi verilmesi halinde \u00f6demenin gecikti\u011fi her ay ve kesri i\u00e7in, VUK m. 51\u2019de belirtilen nispette uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamla birlikte dilek\u00e7enin verildi\u011fi tarihten ba\u015flayarak 15 g\u00fcn i\u00e7erisinde \u00f6denmesi gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D) BA\u015eVURU USUL\u00dc VE KABUL<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pi\u015fmanl\u0131k ve \u0131slah m\u00fcessesesinden yararlan\u0131labilmesi i\u00e7in vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren fiilleri i\u015fleyen m\u00fckellefler ve\/veya bu fiillerin i\u015fleni\u015fine i\u015ftirak eden di\u011fer ki\u015filerin s\u00f6z konusu vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin hi\u00e7 veya eksik yerine getirildi\u011fine ili\u015fkin bir dilek\u00e7e ile vergi idaresine ba\u015fvurmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pi\u015fmanl\u0131k ve \u0131slah talebi, vergi idaresi taraf\u0131ndan kabul edildikten sonra yasal s\u00fcresi i\u00e7erisinde hi\u00e7 verilmemi\u015f veya eksik verilmi\u015f olan vergi beyannamelerinin dilek\u00e7enin verildi\u011fi tarihten itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde verilmesi gerekmektedir. Aksi takdirde, pi\u015fmanl\u0131k ve \u0131slah talebi ge\u00e7ersiz say\u0131lacak ve m\u00fckellef hakk\u0131nda vergi ziya\u0131 cezas\u0131 uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eayet, verilen beyannamede \u00f6denmesi gereken herhangi bir vergi \u00e7\u0131kmamas\u0131 halinde bir vergi ziya\u0131ndan bahsedilemeyece\u011fi i\u00e7in pi\u015fmanl\u0131k ve \u0131slah talebi uygulanamayacak yaln\u0131zca yasal s\u00fcresi i\u00e7erisinde beyanname verilmesinden dolay\u0131 m\u00fckellefe 2 kat\u0131 tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yine, pi\u015fmanl\u0131k ve \u0131slah talebi kabul edildikten sonra yasal s\u00fcresi i\u00e7erisinde \u00f6denmemi\u015f olan vergilerin dilek\u00e7enin verildi\u011fi tarihten itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde verilmesi gerekmektedir. Aksi takdirde, vergilerin hi\u00e7 veya eksik \u00f6denmesi durumunda pi\u015fmanl\u0131k ve \u0131slah talebi ge\u00e7ersiz say\u0131lacak ve m\u00fckellef hakk\u0131nda vergi ziya\u0131 cezas\u0131 uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>!!!<\/strong> \u0130htirazi kay\u0131tla pi\u015fmanl\u0131k ve \u0131slah m\u00fcessesesine ba\u015fvurulmas\u0131 halinde <strong>Dan\u0131\u015ftay Vergi Dava Daireleri Genel Kurulu\u2019nun 11.03.2020 tarihli ve 2019\/1545 E. 2020\/283 K. Say\u0131l\u0131 i\u00e7tihad\u0131<\/strong> ile pi\u015fmanl\u0131k dilek\u00e7elerine konulan ihtirazi kay\u0131tlar\u0131n ge\u00e7erli say\u0131lmayaca\u011f\u0131na karar verilmi\u015ftir. Bu nedenle, ihtirazi kay\u0131t konularak yap\u0131lan pi\u015fmanl\u0131k ba\u015fvurular\u0131nda dava yoluna ba\u015fvurulamayacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pi\u015fmanl\u0131k ve \u0131slah, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 371. maddesinde d\u00fczenlenmi\u015f bulunan, beyana dayal\u0131 vergi t\u00fcrlerinde, vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi sonucu vergi ziya\u0131 cezas\u0131 uygulanmas\u0131n\u0131 gerektiren durumlarda yarg\u0131lama yoluna ba\u015fvurulmadan vergi z\u0131yai cezas\u0131 uygulanmas\u0131n\u0131 \u00f6nleyen idari bir \u00e7\u00f6z\u00fcm yoludur. A) HANG\u0130 VERG\u0130 T\u00dcRLER\u0130NDE BA\u015eVURULAB\u0130L\u0130R ? Pi\u015fmanl\u0131k ve \u0131slah \u00e7\u00f6z\u00fcm yoluna yaln\u0131zca m\u00fckelleflerin beyan\u0131na dayanan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":25,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fraud-case"],"_links":{"self":[{"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=298"}],"version-history":[{"count":2,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/298\/revisions"}],"predecessor-version":[{"id":498,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/298\/revisions\/498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=\/wp\/v2\/media\/25"}],"wp:attachment":[{"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erkuranhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}