{"id":20307,"date":"2020-05-17T16:39:40","date_gmt":"2020-05-17T13:39:40","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=20307"},"modified":"2023-03-01T00:34:35","modified_gmt":"2023-02-28T21:34:35","slug":"idari-ve-adli-vergi-suclari-ve-cezalari","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/idari-ve-adli-vergi-suclari-ve-cezalari\/","title":{"rendered":"\u0130dari ve Adli Vergi Su\u00e7lar\u0131 ve Cezalar\u0131"},"content":{"rendered":"

Devlet ile ger\u00e7ek veya t\u00fczel ki\u015fi vergi m\u00fckellefleri aras\u0131nda bor\u00e7-alacak ili\u015fkisine dair mali d\u00fczenlemeler ila idari ve adli vergi su\u00e7lar\u0131 ve cezalar\u0131, mevzuat\u0131m\u0131zda \u00f6nemli bir yere sahiptir. Vergi \u00f6devinin niteli\u011fine, vergi borcunun do\u011fmas\u0131na ve sona ermesine, vergi \u00f6devine ayk\u0131r\u0131l\u0131\u011f\u0131n sonu\u00e7lar\u0131na ve vergi alandaki uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcmlenmesine ili\u015fkin esas ve usule ili\u015fkin kurallar b\u00fct\u00fcn\u00fc, vergi hukuku olarak adland\u0131r\u0131lmaktad\u0131r.\u00a0\u00a0<\/span><\/p>\n

Vergi kabahatleri<\/span><\/h3>\n

Vergi Usul Kanunu\u2019nda vergi \u00f6devi ili\u015fkisine dair ilkeler yan\u0131nda, vergi kabahatleri ile vergi ceza hukukuna dair kurallar da yer almaktad\u0131r. T\u00fcrk Vergi Hukuku Sisteminde Hazine zarar\u0131na yol a\u00e7an fiiller \u201cvergisel kabahatler<\/strong>\u201d olarak tan\u0131mlanm\u0131\u015f ve kar\u015f\u0131l\u0131\u011f\u0131nda idari para cezas\u0131 yapt\u0131r\u0131m\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Vergi ziya\u0131 ve usuls\u00fczl\u00fck bu kabahatlerin uygulamada en s\u0131k rastlanan \u00f6rneklerindendir. Vergi Usul Kanunu d\u0131\u015f\u0131nda, Katma De\u011fer Vergisi Kanunu, \u00d6zel T\u00fcketim Vergisi Kanunu gibi baz\u0131 kanunlarda da vergisel kabahatlere yer verildi\u011fi g\u00f6r\u00fclmektedir.<\/span><\/p>\n

Vergi su\u00e7lar\u0131<\/span><\/h3>\n

Vergi kanunlar\u0131n\u0131n ihlalini olu\u015fturan ve kamu d\u00fczenini a\u011f\u0131r \u015fekilde sarsan, vergi kay\u0131t sistemini bozucu nitelikteki fiiller ise \u00fclkemizde \u201cvergi su\u00e7u<\/strong>\u201d olarak tan\u0131mlanarak h\u00fcrriyeti ba\u011flay\u0131c\u0131 ceza yapt\u0131r\u0131m\u0131na ba\u011flanm\u0131\u015ft\u0131r. Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 olarak adland\u0131r\u0131lan ve uygulamada sahte (naylon) veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge (fatura) d\u00fczenlemek ve\/ veya kullanmak olarak bilinen fiil bu su\u00e7un en s\u0131k rastlanan i\u015fleni\u015f bi\u00e7imidir. \u00a0Kurumlar Vergisi Kanununda yer verilen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131n\u0131n yasaklanmas\u0131 da \u00f6zellikle grup \u015firketleri ile ticari ili\u015fkilerde ve uluslararas\u0131 ticaret kapsam\u0131nda kar\u015f\u0131la\u015f\u0131lan vergi hukuku uyu\u015fmazl\u0131klar\u0131n\u0131n ba\u015f\u0131nda gelmektedir.<\/span><\/p>\n

Yarg\u0131 yolu<\/span><\/h3>\n

Vergi cezalar\u0131n\u0131n ortadan kalkmas\u0131n\u0131 sa\u011flayabilecek en \u00f6nemli m\u00fcessese; vergi uyu\u015fmazl\u0131klar\u0131n\u0131n yarg\u0131 yoluyla \u00e7\u00f6z\u00fcmlenmesi s\u00fcrecidir. \u00a0\u0130dari yarg\u0131 i\u00e7inde yer alan vergi mahkemelerinde dava a\u00e7\u0131lmas\u0131 suretiyle hem tahakkuk edebilecek verginin hem de cezalar\u0131n\u0131n ortadan kald\u0131r\u0131labilmesi \u00f6nemli bir hukuki yol olarak tercih edilebilecektir. \u00a0\u00d6te yandan, ceza mahkemelerinde g\u00f6r\u00fclen vergi ceza davalar\u0131nda ise, vergiyi do\u011furan olay\u0131n ger\u00e7ek mahiyetinin, ceza hukukunun maddi ger\u00e7e\u011fin ara\u015ft\u0131r\u0131lmas\u0131 ilkesi ile Vergi Usul Kanunundaki esaslar \u00e7er\u00e7evesinde ortaya konulabilmesi, yat\u0131r\u0131mc\u0131lar\u0131n korunmas\u0131 ve yat\u0131r\u0131m ortam\u0131n\u0131n iyile\u015ftirilmesi bak\u0131m\u0131ndan \u00f6zel bir \u00f6nem ta\u015f\u0131maktad\u0131r.\u00a0\u00a0<\/span><\/p>\n

Vergi su\u00e7lar\u0131, \u201cidari vergi su\u00e7lar\u0131<\/strong>\u201d ve \u201cadli vergi su\u00e7lar\u0131<\/strong>\u201d olmak \u00fczere ikiye ayr\u0131lmaktad\u0131r. Her iki vergi su\u00e7una da uygulanacak cezalar, sadece cezaland\u0131r\u0131lan ki\u015fi kusurlu oldu\u011funda uygulanmal\u0131, orant\u0131s\u0131z ve gere\u011finden a\u011f\u0131r olmamal\u0131 ve adil yarg\u0131lanma ilkelerine ayk\u0131r\u0131 bi\u00e7imde uygulanmamal\u0131d\u0131r.<\/span><\/p>\n

1- \u0130dari Vergi Su\u00e7lar\u0131<\/span><\/h3>\n

Bir yarg\u0131sal karara ihtiya\u00e7 duyulmadan \u0130dare taraf\u0131ndan uygulanan vergi cezalar\u0131 gerektiren fiiller, idari kabahat olup verilen cezalar idari yapt\u0131r\u0131m niteli\u011fi ta\u015f\u0131r. Bu cezalar\u0131n iptaline y\u00f6nelik davalar\u0131n idari yarg\u0131da vergi mahkemelerinde a\u00e7\u0131lmas\u0131 gerekir. Bu tip idari vergi su\u00e7lar\u0131 daha \u00e7ok zarar kabahati ve tehlike kabahati niteli\u011fi ta\u015f\u0131r. Zarar kabahati, vergi z\u0131ya\u0131na (kayb\u0131na) neden olan ve neden olabilecek vergi kanunlar\u0131na ayk\u0131r\u0131 davran\u0131\u015flard\u0131r. Tehlike kabahati ise hazinenin ileride kar\u015f\u0131la\u015fabilece\u011fi bir kayb\u0131n yani zarar\u0131n\u0131n \u00f6nlenmesini ama\u00e7lar.<\/span><\/p>\n

\u0130dari vergi cezalar\u0131; \u00f6z\u00fcnde “vergi \u00f6devinin” yerine getirilmemesine dayanan davran\u0131\u015flar\u0131n sonu\u00e7lar\u0131n\u0131 yapt\u0131r\u0131ma ba\u011flamaktad\u0131r. Vergi idaresi taraf\u0131ndan uygulanan idari vergi cezalar\u0131n a\u011f\u0131rl\u0131kl\u0131 olarak yapt\u0131r\u0131m\u0131 para cezas\u0131d\u0131r. Bu cezalar, idare taraf\u0131ndan ve idare hukuku usullerine g\u00f6re uygulan\u0131r. VUK\u2019 a g\u00f6re idari nitelikli su\u00e7lar;<\/span><\/p>\n

    \n
  • Vergi ziya\u0131,<\/span><\/li>\n
  • Usuls\u00fczl\u00fck,<\/span><\/li>\n
  • \u00d6zel usuls\u00fczl\u00fck,<\/span><\/li>\n
  • Bilgi vermekten \u00e7ekinme ile 256, 257 ve VUK M\u00fck.md. 257 h\u00fckm\u00fcne uymama,<\/span><\/li>\n<\/ul>\n

    olarak belirlenmi\u015ftir. Say\u0131lan idari nitelikli su\u00e7lar, tek tek inceleme konusu yap\u0131lacakt\u0131r.<\/span><\/p>\n

    1.1. Vergi Ziya\u0131 Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

    Vergi ziya\u0131; m\u00fckellefin veya sorumlunun vergilendirme ile ilgili \u00f6devlerini zaman\u0131nda yerine getirmemesi veya eksik yerine getirmesi y\u00fcz\u00fcnden, verginin zaman\u0131nda tahakkuk ettirilmemesini veya eksik tahakkuk ettirilmesini ifade eder. (VUK md.341\/1) \u00a0<\/span><\/p>\n

    Vergi ile ilgili \u00f6devlerin zaman\u0131nda yerine getirilmemesi ya da eksik getirilmesi nedeniyle verginin zaman\u0131nda tahakkuk ettirilmemesi, su\u00e7un maddi unsurunu olu\u015fturur. Vergi \u00f6devini yerine getirmeme, olumsuz bir hareketi, yapmamay\u0131 ifade eder. Olumsuz hareketlerin sonucunda vergi ziya\u0131 olu\u015fuyorsa netice ger\u00e7ekle\u015fmi\u015ftir. Vergi \u00f6devini eksik yerine getirme veya getirmeme sonucunda vergi ziya\u0131 ger\u00e7ekle\u015fmi\u015fse uygun illiyet ba\u011f\u0131 vard\u0131r.<\/span><\/p>\n

    Vergi ziya\u0131 olumsuz bir hareketle (yapmama ya da eksik yapma) ile ger\u00e7ekle\u015fece\u011fi i\u00e7in, vergilendirme ile ilgili \u00f6devlerin yerine getirilmemesi, ihmal niteli\u011finde kusurdur.<\/span><\/p>\n

    Vergi ziya\u0131 su\u00e7unun yapt\u0131r\u0131m\u0131, ziyaa u\u011frat\u0131lan verginin bir kat\u0131 tutar\u0131nda vergi ziya\u0131 cezas\u0131 kesilir. Vergi ziya\u0131na 359 uncu maddede yaz\u0131l\u0131 fiillerle sebebiyet verilmesi halinde bu ceza \u00fc\u00e7 kat, bu fiillere i\u015ftirak edenlere ise bir kat olarak uygulan\u0131r. (VUK md. 344\/1 ve md. 344\/2)<\/span><\/p>\n

    1.2. Usuls\u00fczl\u00fck Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

    Usuls\u00fczl\u00fck, vergi kanunlar\u0131n\u0131n \u015fekle ve usule m\u00fctaallik h\u00fck\u00fcmlerine riayet edilmemesidir. Usuls\u00fczl\u00fck su\u00e7unu olu\u015fmas\u0131 i\u00e7in vergi kayb\u0131n\u0131n ger\u00e7ekle\u015fmesi gerekmez, bu su\u00e7 bir tehlike su\u00e7udur.<\/span><\/p>\n

    Usuls\u00fczl\u00fckler, birinci ve ikinci derece usuls\u00fczl\u00fckler olmak \u00fczere ikiye ayr\u0131l\u0131r ve VUK\u2019a ba\u011fl\u0131 cetvele g\u00f6re cezaland\u0131r\u0131l\u0131r. (VUK md. 352)<\/span><\/p>\n

    Birinci Derece Usuls\u00fczl\u00fckler;<\/span><\/p>\n

      \n
    • Vergi ve har\u00e7 beyannamelerinin s\u00fcresinde verilmemi\u015f olmas\u0131,<\/span><\/li>\n
    • VUK\u2019na g\u00f6re tutulmas\u0131 mecburi olan defterlerden herhangi birinin tutulmam\u0131\u015f olmas\u0131,<\/span><\/li>\n
    • Defter kay\u0131tlar\u0131n\u0131n ve bunlarla ilgili vesikalar\u0131n do\u011fru bir vergi incelemesi yap\u0131lmas\u0131na imkan vermeyecek derecede noksan, usuls\u00fcz veya kar\u0131\u015f\u0131k olmas\u0131,<\/span><\/li>\n
    • \u00c7ift\u00e7iler taraf\u0131ndan 245 inci madde h\u00fckm\u00fcne g\u00f6re muhtar ve ihtiyar heyetlerince yap\u0131lan davete m\u00fcddetinde icabet edilmemesi,<\/span><\/li>\n
    • VUK\u2019nun kay\u0131t nizam\u0131na ait h\u00fck\u00fcmlerine (Madde 215 – 219) uyulmam\u0131\u015f olmas\u0131 (Her incelemede inceleme tarihine kadar ayn\u0131 takvim y\u0131l\u0131 i\u00e7in tespit edilen usuls\u00fczl\u00fckler tek fiil say\u0131l\u0131r),<\/span><\/li>\n
    • \u0130\u015fe ba\u015flaman\u0131n zaman\u0131nda bildirilmemesi,<\/span><\/li>\n
    • Tasdiki mecburi olan defterlerden herhangi birinin tasdik muamelesinin yapt\u0131r\u0131lmam\u0131\u015f olmas\u0131 (Kanuni s\u00fcrenin sonundan ba\u015fl\u0131yarak 1 ay ge\u00e7tikten sonra tasdik ettirilenler, tasdik ettirilmemi\u015f say\u0131l\u0131r.),<\/span><\/li>\n
    • Di\u011fer \u00fccretler \u00fczerinden al\u0131nan Gelir Vergisinde, tarh zaman\u0131 ge\u00e7ti\u011fi halde verginin tarh ettirilmemi\u015f olmas\u0131,<\/span><\/li>\n
    • Veraset ve intikal vergisi beyannamesinin 342 nci maddenin ikinci f\u0131kras\u0131nda belirtilen s\u00fcre i\u00e7erisinde verilmi\u015f olmas\u0131.<\/span><\/li>\n<\/ul>\n

      olarak belirlenmi\u015ftir.<\/span><\/p>\n

      \u0130kinci Derece Usuls\u00fczl\u00fckler;<\/span><\/p>\n

        \n
      • Veraset ve intikal Vergisi Beyannamelerinin s\u00fcresinin sonundan ba\u015flayarak 342 nci maddenin 1 inci f\u0131kras\u0131nda belirtilen s\u00fcre i\u00e7inde verilmi\u015f olmas\u0131,<\/span><\/li>\n
      • Ekim ve say\u0131m beyanlar\u0131n\u0131n s\u00fcresi i\u00e7inde veya kanunda istenilen bilgileri ihtiva edecek do\u011fru bir \u015fekilde yap\u0131lmamas\u0131,<\/span><\/li>\n
      • Vergi kanunlar\u0131nda yaz\u0131l\u0131 bildirmelerin zaman\u0131nda yap\u0131lmam\u0131\u015f olmas\u0131 (i\u015fe ba\u015flamay\u0131 bildirmek hari\u00e7),<\/span><\/li>\n
      • Vergi karnesinin s\u00fcresinin sonundan ba\u015flayarak 15 g\u00fcn ge\u00e7ti\u011fi halde al\u0131nmam\u0131\u015f olmas\u0131,<\/span><\/li>\n
      • Tasdiki mecburi olan defterlerden herhangi birinin tasdik muamelesinin, s\u00fcresinin sonundan ba\u015flayarak bir ay i\u00e7inde yapt\u0131r\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>\n
      • Vergi beyannameleri, bildirimler, evrak ve vesikalar\u0131n kanunen belli \u015fekil ve muhteviyat\u0131 ve ekleri ile bunlarla ilgili olarak yap\u0131lan di\u011fer d\u00fczenlemelere ili\u015fkin h\u00fck\u00fcmlere uyulmam\u0131\u015f olmas\u0131,<\/span><\/li>\n
      • Hesap veya muamelelerin do\u011fruluk veya a\u00e7\u0131kl\u0131\u011f\u0131n\u0131 bozmamak \u015fart\u0131yla baz\u0131 evrak ve vesikalar\u0131n bulunmamas\u0131 veya ibraz edilmemesi.<\/span><\/li>\n<\/ul>\n

        olarak belirlenmi\u015ftir.<\/span><\/p>\n

        Usuls\u00fczl\u00fck fiillerinin cezalar\u0131 VUK\u2019 a ba\u011fl\u0131 cetveller ile belirlenmi\u015ftir. Cumhurba\u015fkan\u0131\u2019na kanuna ba\u011fl\u0131 cetvellerde tespit edilen had ve miktarlarda – \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlarda- de\u011fi\u015fiklik yapma yetkisi verilmi\u015ftir. (VUK m\u00fck. md.414)<\/span><\/p>\n

        1.3. \u00d6zel Usuls\u00fczl\u00fck Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

        VUK 353. maddesinde \u201cfatura ve benzeri evrak verilmemesi ve al\u0131nmamas\u0131 ile di\u011fer \u015fekil ve usul h\u00fck\u00fcmlerine uyulmamas\u0131\u201d \u015feklinde \u00f6zel usuls\u00fczl\u00fck su\u00e7u d\u00fczenlenmi\u015ftir. Bu su\u00e7un odak kavram\u0131 “fatura” olup fatura d\u0131\u015f\u0131ndaki di\u011fer dok\u00fcmanlar “benzeri evrak” kavram\u0131 i\u00e7inde de\u011ferlendirilebilir. Su\u00e7, “verilmeme ve al\u0131nmama” ile “di\u011fer \u015fekil ve usul h\u00fck\u00fcmlerine uyulmamas\u0131 ” ile olu\u015fur.<\/span><\/p>\n

        Elektronik belge olarak d\u00fczenlenmesi gerekenler de d\u00e2hil olmak \u00fczere, verilmesi ve al\u0131nmas\u0131 icabeden fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu ile serbest meslek makbuzlar\u0131n\u0131n verilmemesi, al\u0131nmamas\u0131, d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmesi, bu belgelerin elektronik belge olarak d\u00fczenlenmesi gerekirken Maliye Bakanl\u0131\u011f\u0131nca belirlenen zorunlu haller hari\u00e7 olmak \u00fczere k\u00e2\u011f\u0131t olarak d\u00fczenlenmesi ya da VUK\u2019nun 227 nci ve 231 inci maddelerine g\u00f6re hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lmas\u0131 halinde; bu belgeleri d\u00fczenlemek ve almak zorunda olanlar\u0131n her birine, her bir belge i\u00e7in 240 (350) T\u00fcrk liras\u0131ndan a\u015fa\u011f\u0131 olmamak \u00fczere bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya mebla\u011f fark\u0131n\u0131n %10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir. Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nevine ili\u015fkin olarak tespit olunan yukar\u0131da yaz\u0131l\u0131 \u00f6zel usuls\u00fczl\u00fckler i\u00e7in kesilecek cezan\u0131n toplam\u0131 120.000 (180.000) T\u00fcrk liras\u0131n\u0131 ge\u00e7emez.<\/span><\/p>\n

        Elektronik belge olarak d\u00fczenlenmesi gerekenler de d\u00e2hil olmak \u00fczere, perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihazla verilen fi\u015f, giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131nca d\u00fczenlenme zorunlulu\u011fu getirilen belgelerin; d\u00fczenlenmedi\u011finin, kullan\u0131lmad\u0131\u011f\u0131n\u0131n, bulundurulmad\u0131\u011f\u0131n\u0131n, d\u00fczenlenen belgelerin asl\u0131 ile \u00f6rne\u011finde farkl\u0131 mebla\u011flara yer verildi\u011finin, ger\u00e7e\u011fe ayk\u0131r\u0131 olarak d\u00fczenlendi\u011finin veya elektronik belge olarak d\u00fczenlenmesi gerekirken Maliye Bakanl\u0131\u011f\u0131nca belirlenen zorunlu haller hari\u00e7 olmak \u00fczere k\u00e2\u011f\u0131t olarak d\u00fczenlendi\u011finin tespiti ya da bu belgelerin bu Kanunun 227 nci maddesine g\u00f6re hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lmas\u0131 halinde, her bir belge i\u00e7in 240 (350) T\u00fcrk liras\u0131 \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        VUK 232 nci maddenin birinci f\u0131kras\u0131n\u0131n 1 ila 5 numaral\u0131 bentlerinde say\u0131lanlar d\u0131\u015f\u0131nda kalan ki\u015filerin fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu, serbest meslek makbuzu, perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz fi\u015fi ve giri\u015f ve yolcu ta\u015f\u0131ma biletlerini almad\u0131klar\u0131n\u0131n tespit edilmesi halinde bunlara bu maddenin 2 numaral\u0131 bendinde belirtilen cezan\u0131n be\u015fte biri kadar \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        G\u00fcnl\u00fck kasa defteri, g\u00fcnl\u00fck perakende sat\u0131\u015f ve has\u0131lat defteri ile Maliye Bakanl\u0131\u011f\u0131nca tutulma ve g\u00fcn\u00fc g\u00fcn\u00fcne kay\u0131t edilme mecburiyeti getirilen defterlerin; i\u015fyerinde bulundurulmamas\u0131, bu defterlere yaz\u0131lmas\u0131 gereken i\u015flemlerin g\u00fcn\u00fc g\u00fcn\u00fcne deftere kay\u0131t edilmemesi veya yoklama ve incelemeye yetkili olanlara istendi\u011finde ibraz edilmemesi halleri ile vergi kanunlar\u0131n\u0131n uygulanmas\u0131 bak\u0131m\u0131ndan levha bulundurma veya asma zorunlulu\u011fu bulunan m\u00fckelleflerin bu zorunlulu\u011fa uymamalar\u0131 halinde her tespit i\u00e7in 10.000.000 (350 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        VUK\u2019na g\u00f6re belirlenen muhasebe standartlar\u0131na, tek d\u00fczen hesap plan\u0131na ve mali tablolara ili\u015fkin usul ve esaslar ile muhasebeye y\u00f6nelik bilgisayar programlar\u0131n\u0131n \u00fcretilmesine ve kullan\u0131lmas\u0131na ili\u015fkin kural ve standartlara uymayanlara 250.000.000 (8.500 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        VUK\u2019nun 8 inci maddesinin son f\u0131kras\u0131 uyar\u0131nca getirilen mecburiyete uymaks\u0131z\u0131n i\u015flem yapanlara her bir i\u015flem i\u00e7in 10.000.000 (420 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        Belge bas\u0131m\u0131 ile ilgili bildirim g\u00f6revini tamamen veya k\u0131smen yerine getirmeyen matbaa i\u015fletmecilerine 75.000.000 (1.300 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        4358 say\u0131l\u0131 Kanun uyar\u0131nca i\u015flemlerinde vergi kimlik numaras\u0131 kullanma zorunlulu\u011fu getirilen kurum ve kurulu\u015flardan yapt\u0131klar\u0131 i\u015flemlere ili\u015fkin bildirimleri Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi standartlarda, ara\u00e7larla (yaz\u0131, manyetik ortam, disket, mikrofilm, mikro fi\u015f gibi) ve zamanlarda yerine getirmeyenler hakk\u0131nda 75.000.000 (1.800 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        VUK\u2019nun 127 nci maddesinin (d) bendi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00f6zel i\u015faretli g\u00f6revlisinin ikaz\u0131na ra\u011fmen durmayan arac\u0131n sahibi ad\u0131na 75.000.000 (1.300 TL) lira \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/span><\/p>\n

        1.4. Bilgi Vermekten Ka\u00e7\u0131nma Su\u00e7u ve Cezas\u0131 <\/span><\/h3>\n

        VUK\u2019nun 86, 148, 149, 150, 256 ve 257 nci maddelerinde yer alan zorunluluklar ile m\u00fckerrer 257 nci maddesi ve Gelir Vergisi Kanununun 98\/A maddesi uyar\u0131nca getirilen zorunluluklara uymayanlar (Kamu idare ve m\u00fcesseselerinde bilgi verme g\u00f6revini yerine getirmeyen y\u00f6neticiler dahil)\u201d bilgi vermekten ka\u00e7\u0131nma su\u00e7unu\u201d i\u015flemi\u015f olur. (VUK M\u00fck. 355. md) \u00a0Bu su\u00e7un olu\u015fmas\u0131 durumunda maddede \u00f6ng\u00f6r\u00fclen meslek gruplar\u0131\/ki\u015filer i\u00e7in maddede \u00f6ng\u00f6r\u00fclen miktarlarda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir. Bu su\u00e7u, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n bilgi istemesi halinde bilgi vermekten ka\u00e7\u0131n\u0131lmas\u0131 durumunda olu\u015fur.<\/span><\/p>\n

        2. Adli Vergi Su\u00e7lar\u0131<\/span><\/h3>\n

        Adli (yarg\u0131sal) vergi su\u00e7lar\u0131 ise, su\u00e7un tan\u0131m\u0131 ve verilecek ceza miktar\u0131 vergi usul kanununda yer almakla birlikte ceza verilmesi ve yapt\u0131r\u0131m uygulanmas\u0131 adli yarg\u0131da ceza mahkemesi alan\u0131na giren su\u00e7lard\u0131r. Bu su\u00e7lar\u0131n hukuki konular\u0131, sosyal d\u00fczeni bozucu ama\u00e7lar\u0131 ve yarg\u0131lama usul\u00fc bak\u0131m\u0131ndan di\u011fer ceza hukuku kapsamana giren su\u00e7lardan farklar\u0131 yoktur.<\/span><\/p>\n

        Adli vergi su\u00e7lar\u0131n\u0131n yapt\u0131r\u0131m\u0131, h\u00fcrriyeti ba\u011flay\u0131c\u0131 cezalard\u0131r. Bu cezalar, sadece mahkemeler taraf\u0131ndan verilebilir. Hapis cezas\u0131 gerektiren eylemlere, eylemin niteli\u011fine g\u00f6re ilgili ceza mahkemelerinde bak\u0131l\u0131r. Adli vergi su\u00e7lar\u0131 kategorisinde yer alan su\u00e7lar:<\/span><\/p>\n

          \n
        • Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131,<\/span><\/li>\n
        • Vergi mahremiyetini ihlal,<\/span><\/li>\n
        • Vergi memurunun m\u00fckellefin \u00f6zel i\u015flerini yapmas\u0131,<\/span><\/li>\n<\/ul>\n

          olarak belirlenmi\u015ftir.<\/span><\/p>\n

          2.1. Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

          Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 ve cezalar\u0131, VUK md. 359\u2019da d\u00fczenlenmi\u015ftir. Yasa metnine detayl\u0131 incelendi\u011finde bu su\u00e7un \u00fc\u00e7 fark\u0131 t\u00fcr\u00fcn\u00fcn d\u00fczenleme konusu yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Su\u00e7un birinci ve ikinci t\u00fcr\u00fc, \u00f6z\u00fc itibariyle sahte ve muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge \u00fczerine kurulmu\u015ftur. \u00dc\u00e7\u00fcnc\u00fc t\u00fcr\u00fc ise belge bas\u0131m\u0131na ili\u015fkindir.<\/span><\/p>\n

          Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun birinci t\u00fcr\u00fcnde<\/strong>; vergi kanunlar\u0131na g\u00f6re tutulan veya d\u00fczenlenen ve saklanma ve ibraz mecburiyeti bulunan; (1) defter ve kay\u0131tlarda hesap ve muhasebe hileleri yapanlar, ger\u00e7ek olmayan veya kayda konu i\u015flemlerle ilgisi bulunmayan ki\u015filer ad\u0131na hesap a\u00e7anlar veya defterlere kayd\u0131 gereken hesap ve i\u015flemleri vergi matrah\u0131n\u0131n azalmas\u0131 sonucunu do\u011furacak \u015fekilde tamamen veya k\u0131smen ba\u015fka defter, belge veya di\u011fer kay\u0131t ortamlar\u0131na kaydedenler, (2) defter, kay\u0131t ve belgeleri tahrif edenler veya gizleyenler veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenleyenler veya bu belgeleri kullananlar, hakk\u0131nda on sekiz aydan \u00fc\u00e7 y\u0131la kadar hapis<\/strong> cezas\u0131na h\u00fckmolunur.<\/span><\/p>\n

          Varl\u0131\u011f\u0131 noter tasdik kay\u0131tlar\u0131 veya sair suretlerle sabit oldu\u011fu halde, inceleme s\u0131ras\u0131nda vergi incelemesine yetkili kimselere defter ve belgelerin ibraz edilmemesi, bu su\u00e7un uygulamas\u0131nda gizleme olarak kabul edilir. Ger\u00e7ek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle ger\u00e7e\u011fe ayk\u0131r\u0131 \u015fekilde yans\u0131tan belge ise, muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belgedir.<\/span><\/p>\n

          Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun ikinci t\u00fcr\u00fcnde<\/strong>; vergi kanunlar\u0131 uyar\u0131nca tutulan veya d\u00fczenlenen ve saklama ve ibraz mecburiyeti bulunan defter, kay\u0131t ve belgeleri yok edenler veya defter sahifelerini yok ederek yerine ba\u015fka yapraklar koyanlar veya hi\u00e7 yaprak koymayanlar veya belgelerin as\u0131l veya suretlerini tamamen veya k\u0131smen sahte olarak d\u00fczenleyenler veya bu belgeleri kullananlar, \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis<\/strong> cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/span><\/p>\n

          Ger\u00e7ek bir muamele veya durum olmad\u0131\u011f\u0131 halde bunlar varm\u0131\u015f gibi d\u00fczenlenen belge, sahte belgedir.<\/span><\/p>\n

          Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun \u00fc\u00e7\u00fcnc\u00fc t\u00fcr\u00fcnde<\/strong>; VUK h\u00fck\u00fcmlerine g\u00f6re ancak Maliye Bakanl\u0131\u011f\u0131 ile anla\u015fmas\u0131 bulunan ki\u015filerin basabilece\u011fi belgeleri, Bakanl\u0131k ile anla\u015fmas\u0131 olmad\u0131\u011f\u0131 halde basanlar veya bilerek kullananlar iki y\u0131ldan be\u015f y\u0131la kadar hapis<\/strong> cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/span><\/p>\n

          Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda yasa koyucu bilme ve istemeye dayal\u0131 genel kast\u0131n varl\u0131\u011f\u0131n\u0131 yeterli g\u00f6rm\u00fc\u015ft\u00fcr. Genel kast, failin vergi kanunlar\u0131na ayk\u0131r\u0131 hareket etti\u011fini bilmesi ve istemesi olarak anla\u015f\u0131lmal\u0131d\u0131r. Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun birinci ve ikinci t\u00fcr\u00fcnde su\u00e7un olu\u015fmas\u0131 i\u00e7in genel kast yeterlidir. Ancak, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun \u00fc\u00e7\u00fcnc\u00fc t\u00fcr\u00fcnde \u201cbilerek kullananlar\u201d ifadesi kullan\u0131lm\u0131\u015f olmas\u0131, su\u00e7un bu t\u00fcr\u00fcn\u00fcn \u00f6zel kast ile i\u015flenebilece\u011fini g\u00f6stermektedir. Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n taksirle i\u015flenebilmesi m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>\n

          2.2. Vergi Mahremiyetini \u0130hlal Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

          Vergi mahremiyetini ihlal su\u00e7u, ancak vergi mahremiyetine uymaya mecbur olan kimselerce i\u015flenebilir. (VUK md.362) Bu su\u00e7u i\u015fleyebilecek ki\u015filer; (1) vergi muameleleri ve incelemeleri ile u\u011fra\u015fan memurlar (2) vergi mahkemeleri, b\u00f6lge idare mahkemeleri ve Dan\u0131\u015ftay\u2019da g\u00f6revli olanlar, (3) vergi kanunlar\u0131na g\u00f6re kurulan komisyonlara i\u015ftirak edenler, (4) vergi i\u015flerinde kullan\u0131lan bilirki\u015filerdir. Belirtilen ki\u015filer belirtilen g\u00f6revlerinden ayr\u0131lsalar dahi bu su\u00e7u i\u015fleyebilirler.<\/span><\/p>\n

          Belirtilen ki\u015filer g\u00f6revleri dolay\u0131s\u0131yla, m\u00fckellefin ve m\u00fckellefle ilgili kimselerin \u015fah\u0131slar\u0131na, muamele ve hesap durumlar\u0131na, i\u015flerine, i\u015fletmelerine, servetlerine veya mesleklerine m\u00fctaallik olmak \u00fczere \u00f6\u011frendikleri s\u0131rlar\u0131 veya gizli kalmas\u0131 laz\u0131m gelen di\u011fer hususlar\u0131 if\u015fa etmeleri veya kendilerinin veya \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar\u0131n yarar\u0131na kullanmalar\u0131 halinde vergi mahremiyetini ihlal su\u00e7u olu\u015fur. \u00a0<\/span><\/p>\n

          Vergi mahremiyetini ihlal su\u00e7u, meslek s\u0131rr\u0131n\u0131n if\u015fas\u0131 su\u00e7u olup bu su\u00e7 ile, TCK md.239\u2019da d\u00fczenlenen ticari s\u0131r, bankac\u0131l\u0131k s\u0131rr\u0131 veya m\u00fc\u015fteri s\u0131rr\u0131 niteli\u011findeki bilgi ve belgelerin a\u00e7\u0131klanmas\u0131 su\u00e7u aras\u0131nda ba\u011flant\u0131 kurulmu\u015ftur. Vergi mahremiyetini ihlal su\u00e7unun cezas\u0131, T\u00fcrk Ceza Kanununun 239. maddesi h\u00fck\u00fcmlerine belirlenmektedir. Buna g\u00f6re; s\u0131fat veya g\u00f6revi, meslek veya sanat\u0131 gere\u011fi vak\u0131f olduklar\u0131 s\u0131rlar\u0131 veya gizli kalmas\u0131 laz\u0131m gelen di\u011fer hususlar\u0131 yetkisiz ki\u015filere veren veya if\u015fa eden ki\u015fi, \u015fikayet \u00fczerine, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131<\/strong> ile cezaland\u0131r\u0131l\u0131r. Bu bilgi veya belgelerin, hukuka ayk\u0131r\u0131 yolla elde eden ki\u015filer taraf\u0131ndan yetkisiz ki\u015filere verilmesi veya if\u015fa edilmesi halinde de ayn\u0131 cezaya h\u00fckmolunur. Vergi s\u0131rlar\u0131, T\u00fcrkiye’de oturmayan bir yabanc\u0131ya veya onun memurlar\u0131na a\u00e7\u0131kland\u0131\u011f\u0131 takdirde, faile verilecek ceza \u00fc\u00e7te biri oran\u0131nda art\u0131r\u0131l\u0131r<\/strong>. Bu halde \u015fikayet ko\u015fulu aranmaz. Cebir veya tehdit kullanarak bir kimseyi bu su\u00e7 kapsam\u0131na giren bilgi veya belgeleri a\u00e7\u0131klamaya mecbur k\u0131lan ki\u015fi, \u00fc\u00e7 y\u0131ldan yedi y\u0131la kadar hapis<\/strong> cezas\u0131yla cezaland\u0131r\u0131l\u0131r.<\/span><\/p>\n

          2.3. M\u00fckellefin \u00d6zel \u0130\u015flerini Yapma Su\u00e7u ve Cezas\u0131<\/span><\/h3>\n

          M\u00fckellefin \u00f6zel i\u015flerini yapma su\u00e7u, m\u00fckelleflerin vergi kanunlar\u0131n\u0131n uygulanmas\u0131 ile ilgili hesap, yaz\u0131 ve sair \u00f6zel i\u015flerini yapmalar\u0131 yasak edilen memurlar taraf\u0131ndan i\u015flenebilen \u00f6zg\u00fc bir su\u00e7tur.(VUK md.363) M\u00fckelleflerin \u00f6zel i\u015flerini yapmalar\u0131 yasaklanan memurlar; vergi muameleleri ve incelemeleri ile vergi mahkemeleri, b\u00f6lge idare mahkemeleri ve Dan\u0131\u015ftay\u2019da g\u00f6revli olanlard\u0131r.(VUK md.6\/2)<\/span><\/p>\n

          Yasa koyucu belirtilen ki\u015filerin m\u00fckelleflerin \u00f6zel i\u015flerini yapmalar\u0131n\u0131, memuriyetin k\u00f6t\u00fcye kullan\u0131lmas\u0131 olarak de\u011ferlendirmi\u015ftir. Bu su\u00e7, TCK md.257\u2019de d\u00fczenlenen g\u00f6revi k\u00f6t\u00fcye kullanma su\u00e7uyla ili\u015fkilendirilmi\u015f ve cezas\u0131 TCK 257. maddeye g\u00f6nderme yap\u0131larak belirlenmi\u015ftir. Buna g\u00f6re; m\u00fckellefin \u00f6zel i\u015flerini yapma su\u00e7u i\u015fleyen kamu g\u00f6revlisi, alt\u0131 aydan iki y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/span><\/p>\n

          3. Vergi Su\u00e7unu Kald\u0131ran Haller<\/span><\/h3>\n

          \u00a03.1. <\/span>Yan\u0131lma<\/h3>\n

          Yetkili makamlar\u0131n m\u00fckellefin kendisine yaz\u0131 ile yanl\u0131\u015f izahat vermi\u015f olmalar\u0131 veya bir h\u00fckm\u00fcn uygulanma tarz\u0131na ili\u015fkin bir i\u00e7tihad\u0131n de\u011fi\u015fmi\u015f olmas\u0131 halinde vergi cezas\u0131 kesilmez ve gecikme faizi hesaplanmaz. Bir h\u00fckm\u00fcn uygulanma tarz\u0131 hususunda yetkili makamlar\u0131n genel tebli\u011f veya sirk\u00fclerde de\u011fi\u015fiklik yapmak suretiyle g\u00f6r\u00fc\u015f ve kanaatini de\u011fi\u015ftirmesi halinde, olu\u015fan yeni g\u00f6r\u00fc\u015f ve kanaate ili\u015fkin genel tebli\u011f veya sirk\u00fcler yay\u0131mland\u0131\u011f\u0131 tarihten itibaren ge\u00e7erli olup, geriye d\u00f6n\u00fck olarak uygulanamaz. \u015eu kadar ki, bu h\u00fck\u00fcm yarg\u0131 mercileri taraf\u0131ndan iptal edilen genel tebli\u011f ve sirk\u00fcler hakk\u0131nda uygulanmaz.(VUK Madde 369)<\/span><\/p>\n

          M\u00fckellefler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan veya bu hususta yetkili k\u0131ld\u0131\u011f\u0131 makamlardan, vergi durumlar\u0131 ve vergi uygulamas\u0131 bak\u0131m\u0131ndan m\u00fcphem ve teredd\u00fcd\u00fc mucip g\u00f6rd\u00fckleri hususlar hakk\u0131nda yaz\u0131 ile izahat isteyebilir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, kendisinden istenecek izahat\u0131 \u00f6zelge ile cevapland\u0131rabilece\u011fi gibi, ayn\u0131 durumda olan t\u00fcm m\u00fckellefler bak\u0131m\u0131ndan uygulamaya y\u00f6n vermek ve a\u00e7\u0131kl\u0131k getirmek \u00fczere sirk\u00fcler de yay\u0131mlayabilir. (VUK Madde 413)<\/span><\/p>\n

          3.2. M\u00fccbir Sebep<\/span><\/h3>\n

          VUK\u2019da yaz\u0131l\u0131 m\u00fccbir sebeplerden herhangi birinin vukua geldi\u011fi malum ise veya tevsik ve ispat olunursa vergi cezas\u0131 kesilmez.\u201d (VUK md373)<\/span><\/p>\n

          4. Vergi Cezas\u0131n\u0131 Kald\u0131ran Haller<\/span><\/h3>\n

          \u00a04.1. <\/span>\u00d6deme<\/h3>\n

          Vergi cezalar\u0131na kar\u015f\u0131 vergi mahkemesinde dava a\u00e7\u0131lmam\u0131\u015fsa dava a\u00e7ma s\u00fcresinin bitti\u011fi tarihten; cezaya kar\u015f\u0131 dava a\u00e7\u0131lm\u0131\u015fsa, vergi mahkemesi karar\u0131 \u00fczerine vergi dairesince d\u00fczenlenecek ihbarnamenin ilgiliye tebli\u011f tarihinden; ba\u015flayarak bir ay i\u00e7inde vergi cezas\u0131 \u00f6denir. (VUK Madde 368)<\/span><\/p>\n

          4.2. \u00d6l\u00fcm<\/span><\/h3>\n

          \u00a0\u00d6l\u00fcm halinde vergi cezas\u0131 d\u00fc\u015fer. (VUK md372)<\/span><\/p>\n

          4.3. Zamana\u015f\u0131m\u0131<\/span><\/h3>\n

          Kanunda belirlenen zamana\u015f\u0131m\u0131 s\u00fcreleri ge\u00e7tikten sonra vergi cezas\u0131 kesilmez. Zamana\u015f\u0131m\u0131 s\u00fcreleri, farkl\u0131 su\u00e7lar i\u00e7in farkl\u0131 s\u00fcreler olarak d\u00fczenlenmi\u015ftir. Buna g\u00f6re; vergi ziya\u0131 cezas\u0131nda cezan\u0131n ba\u011fl\u0131 oldu\u011fu vergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden; usuls\u00fczl\u00fck cezalar\u0131nda, usuls\u00fczl\u00fc\u011f\u00fcn yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden ba\u015flayarak 5 y\u0131l<\/strong> (114. maddenin ikinci f\u0131kras\u0131 h\u00fckm\u00fc ceza zamana\u015f\u0131m\u0131 i\u00e7in de ge\u00e7erlidir.); \u00f6zel usuls\u00fczl\u00fckte, usuls\u00fczl\u00fc\u011f\u00fcn yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n birinci g\u00fcn\u00fcnden ba\u015flayarak 2 y\u0131l<\/strong>; ancak vergi ziya\u0131 cezas\u0131 ile usuls\u00fczl\u00fc\u011f\u00fcn birle\u015fmesi halinde kesilecek ceza, vergi ziya\u0131 cezas\u0131 i\u00e7in belli edilen zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7inde kesilir. Bu s\u00fcreler i\u00e7inde ceza ihbarnamesi tebli\u011f edilmekle zamana\u015f\u0131m\u0131 kesilmi\u015f olur.\u201d (AATUHK Madde 102): \u201cAmme alaca\u011f\u0131, vadesinin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren 5 y\u0131l<\/strong> i\u00e7inde tahsil edilmezse zamana\u015f\u0131m\u0131na u\u011frar. (VUK md374)<\/span><\/p>\n

          4.4. Vergi Cezalar\u0131nda Hata D\u00fczeltme<\/span><\/h3>\n

          Vergi cezalar\u0131nda yap\u0131lan hatalar, VUK\u2019nda vergi hatalar\u0131 i\u00e7in belli edilen usul ve \u015fartlara g\u00f6re d\u00fczeltilir.(VUK md.375)<\/span><\/p>\n

          4.5. Uzla\u015fma <\/span><\/h3>\n

          Tarhiyat \u00f6ncesi uzla\u015fma; vergi ziya\u0131 cezas\u0131, genel usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda m\u00fcmk\u00fcnd\u00fcr. Tarhiyat sonras\u0131 uzla\u015fma ise sadece vergi ziya\u0131 cezas\u0131nda m\u00fcmk\u00fcnd\u00fcr. (VUK Ek md1)<\/span><\/p>\n

          4.6. Terkin<\/span><\/h3>\n

          \u00a0Yang\u0131n, yer sars\u0131nt\u0131s\u0131, yer kaymas\u0131, su basmas\u0131, kurakl\u0131k, don, muzir hayvan ve ha\u015f\u00e2rat istilas\u0131 ve bunlara benzer \u00e2fetler y\u00fcz\u00fcnden: varl\u0131klar\u0131n\u0131n en az \u00fc\u00e7te birini kaybeden m\u00fckelleflerin bu \u00e2fetlerin zarar verdi\u011fi gelir kaynaklar\u0131 ile ilgili bulunan vergi bor\u00e7lar\u0131 ve vergi cezalar\u0131; mahsullerinin en az \u00fc\u00e7te birini kaybeden m\u00fckelleflerin, \u00e2fete m\u00e2ruz arazi i\u00e7in zarar\u0131n tahakkuk etti\u011fi hasat ve dev\u015firme zaman\u0131na tesad\u00fcf eden y\u0131la ait olarak tahakkuk ettirilen Arazi Vergisi bor\u00e7lar\u0131 ve vergi cezalar\u0131; Maliye Bakanl\u0131\u011f\u0131nca zararla m\u00fctenasip olmak \u00fczere, k\u0131smen veya tamamen terkin olunur. Maliye Bakanl\u0131\u011f\u0131 terkin yetkisini mahalline devredebilir. Zarar derecesini ve ilgili bulundu\u011fu gelir kayna\u011f\u0131n\u0131 mahall\u00ee idare heyetleri yapt\u0131raca\u011f\u0131 tahkikat \u00fczerine tespit eder. (VUK md115, AATUHK md105,106)<\/span><\/p>\n

          4.7. Af <\/span><\/h3>\n

          Devlet kanunla bir tak\u0131m vergi su\u00e7 ve cezalar\u0131n\u0131 kesinle\u015fmi\u015f olsun veya olmas\u0131n k\u0131smen ya da tamamen ortadan kald\u0131rabilir. B\u00f6yle bir durumda devlet \u015fartlar\u0131n\u0131 kendi koydu\u011fu bi\u00e7imde verdi\u011fi cezalardan tek tarafl\u0131 olarak vazge\u00e7er.<\/span><\/p>\n

          \u0130dari vergi cezalar\u0131ndan (kabahatlerden) kaynaklanan idari para cezalar\u0131n\u0131n aff\u0131 i\u00e7in genel veya \u00f6zel af kanunu \u00e7\u0131kart\u0131lmas\u0131na gerek yoktur. Ancak, kar\u015f\u0131l\u0131\u011f\u0131nda h\u00fcrriyeti ba\u011flay\u0131c\u0131 ceza uygulanan, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, vergi mahremiyetin ihlali, m\u00fckelleflerin \u00f6zel i\u015flerini yapma gibi adli vergi su\u00e7 ve cezalar\u0131 i\u00e7in genel veya \u00f6zel af kanunu \u00e7\u0131kart\u0131lmas\u0131 gerekir.<\/span><\/p>\n

          T\u00fcrkiye\u2019 de genel olarak genel af bi\u00e7iminde \u00e7\u0131kart\u0131lan baz\u0131 kanunlarda, vergi su\u00e7 ve cezalar\u0131 af kapsam\u0131 i\u00e7erinde yer alm\u0131\u015ft\u0131r. 1960 tarihindeki 113 say\u0131l\u0131 Af Kanunu, 1963 tarihindeki 213 say\u0131l\u0131 Baz\u0131 Su\u00e7 ve Cezalar\u0131n Aff\u0131 Hakk\u0131nda Kanun, 1966 tarihindeki 780 say\u0131l\u0131 Baz\u0131 Su\u00e7 ve Cezalar\u0131n Aff\u0131 Hakk\u0131ndaki Kanun, 1974 tarihindeki 1803 say\u0131l\u0131 Cumhuriyetin 50. Y\u0131l\u0131 Nedeniyle Baz\u0131 Su\u00e7 ve Cezalar\u0131n Aff\u0131 Hakk\u0131nda Kanun, ceza kanunlar\u0131nda yer alan su\u00e7 ve cezalar\u0131 affetme amac\u0131yla ortaya \u00e7\u0131kan kanunlard\u0131r. \u00c7\u0131kart\u0131lan bu kanunlar\u0131n kapsam\u0131na vergi su\u00e7 ve cezalar\u0131 da d\u00e2hil edilmi\u015ftir. Ayr\u0131ca 113 say\u0131l\u0131 Af Kanunu d\u0131\u015f\u0131ndaki di\u011fer af kanunlar\u0131nda \u201cvergi cezas\u0131\u201d olarak ifade edilen idari nitelikteki cezalar da af kapsam\u0131ndad\u0131r. Bu af kanunlar\u0131, nitelik itibariyle Anayasa m.87\u2019de yer alan genel af \u00f6zelliklerini ihtiva etmektedir. Di\u011fer taraftan Anayasa m.87 anlam\u0131nda \u00e7\u0131kart\u0131lan baz\u0131 af kanunlar\u0131nda, vergi su\u00e7 ve cezalar\u0131 kapsam d\u0131\u015f\u0131nda tutulmu\u015ftur. \u00d6rne\u011fin kamuoyunda \u201cRah\u015fan Aff\u0131\u201d olarak bilinen 1999 tarihli 4616 say\u0131l\u0131 Kanun\u2019da vergi su\u00e7 ve cezalar\u0131 affedilmemi\u015ftir.<\/span><\/p>\n

          4.8. Vergi Cezalar\u0131nda \u0130ndirim<\/span><\/h3>\n

          \u0130kmalen, re’sen veya idarece tarh edilen vergi veya vergi fark\u0131n\u0131 ve a\u015fa\u011f\u0131da g\u00f6sterilen indirimlerden arta kalan vergi ziya\u0131, usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131 m\u00fckellef veya vergi sorumlusu ihbarnamelerin tebli\u011f tarihinden itibaren otuz g\u00fcn i\u00e7inde ilgili vergi dairesine ba\u015fvurarak vadesinde veya 6183 say\u0131l\u0131 Kanunda belirtilen t\u00fcrden teminat g\u00f6stererek vadenin bitmesinden itibaren \u00fc\u00e7 ay i\u00e7inde \u00f6deyece\u011fini bildirirse: vergi ziya\u0131 cezas\u0131nda birinci defada yar\u0131s\u0131, m\u00fcteakiben kesilenlerde \u00fc\u00e7te biri, usuls\u00fczl\u00fck veya \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n \u00fc\u00e7te biri indirilir.(VUK md376)<\/span><\/p>\n

          4.9. Pi\u015fmanl\u0131k ve Islah<\/span><\/h3>\n

          Beyana dayanan vergilerde vergi ziya\u0131 cezas\u0131n\u0131 gerektiren fiilleri i\u015fleyen m\u00fckelleflerle bunlar\u0131n i\u015fleni\u015fine i\u015ftirak eden di\u011fer ki\u015filerin kanuna ayk\u0131r\u0131 hareketlerini ilgili makamlara kendili\u011finden dilek\u00e7e ile haber vermesi h\u00e2linde, haklar\u0131nda bu h\u00fck\u00fcmde yaz\u0131l\u0131 kay\u0131t ve \u015fartlarla vergi ziya\u0131 cezas\u0131 kesilmez.<\/span><\/p>\n

          @B\u0131\u00e7akHukuk, 17 May\u0131s 2020.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Devlet ile ger\u00e7ek veya t\u00fczel ki\u015fi vergi m\u00fckellefleri aras\u0131nda bor\u00e7-alacak ili\u015fkisine dair mali d\u00fczenlemeler ila idari ve adli vergi su\u00e7lar\u0131 ve cezalar\u0131, mevzuat\u0131m\u0131zda \u00f6nemli bir yere sahiptir. Vergi \u00f6devinin niteli\u011fine, vergi borcunun do\u011fmas\u0131na ve sona ermesine, vergi \u00f6devine ayk\u0131r\u0131l\u0131\u011f\u0131n sonu\u00e7lar\u0131na ve vergi alandaki uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcmlenmesine ili\u015fkin esas ve usule ili\u015fkin kurallar b\u00fct\u00fcn\u00fc, vergi hukuku olarak […]<\/p>\n","protected":false},"author":27,"featured_media":20308,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[740,739],"tags":[3621,3629,3642,3627,3652,3639,3641,3620,3636,3647,3635,3643,3637,3650,3651,3645,3632,3626,1176,1182,3644,3654,3622,3653,3648,3624,3634,1175,3628,3633,3631,3640,3649,3630,3623,3625,3638,3646],"class_list":["post-20307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ceza-hukuku","category-gorusler-dusunceler","tag-adli-vergi-suclari","tag-bankacilik-ve-finans-sektorunde-vergi-suclari","tag-belgelerde-tahrifat","tag-bilgi-vermekten-kacinma-sucu","tag-cumhuriyet-savciligina-suc-duyurusu","tag-haksiz-vergi-iadesi","tag-hileli-vergi-sucu","tag-idari-vergi-suclari","tag-idari-vergi-sucu","tag-kayit-disi-ekonomi","tag-matrah-artirimi","tag-muhasebe-hilesi","tag-naylon-fatura-suclari","tag-sahte-belge-duzenleme","tag-sahte-belge-kullanma","tag-sahte-fatura-duzenleme-sucu","tag-sahte-fatura-kullanma","tag-usulsuzluk-sucu-ve-cezasi","tag-vergi-avukati","tag-vergi-ceza-hukuku","tag-vergi-cezalarinin-muhatabi","tag-vergi-denetim","tag-vergi-hukuku-avukati","tag-vergi-inceleme","tag-vergi-incelemesi","tag-vergi-kabahatleri","tag-vergi-kacakcilarina-etkin-pismanlik","tag-vergi-kacakciligi","tag-vergi-kacakciligi-sucu-avukati","tag-vergi-kacirma-soku","tag-vergi-kacirma-suclamasi","tag-vergi-kanununa-muhalefet-sucu","tag-vergi-kayip-ve-kacagi","tag-vergi-sorusturmasi-avukati","tag-vergi-suc-ve-cezalari","tag-vergi-suclari","tag-vergi-sucu-raporu","tag-vergi-sucu-savcilikta"],"yoast_head":"\n\u0130dari 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