{"id":2396,"date":"2017-11-10T14:34:22","date_gmt":"2017-11-10T14:34:22","guid":{"rendered":"http:\/\/tolunayakay.com\/?p=2396"},"modified":"2021-07-20T05:27:14","modified_gmt":"2021-07-20T05:27:14","slug":"vergi-hukukunda-zaman-asimi","status":"publish","type":"post","link":"https:\/\/galahukuk.com\/yayinlar\/vergi-hukukunda-zaman-asimi\/","title":{"rendered":"Vergi Hukukunda Zaman A\u015f\u0131m\u0131"},"content":{"rendered":"<h3 style=\"text-align: justify;\">1. Giri\u015f<\/h3>\n<p style=\"text-align: justify;\">Zamana\u015f\u0131m\u0131 en genel \u015fekilde vergi idaresinin s\u00fcrenin ge\u00e7mesi sebebiyle art\u0131k alaca\u011f\u0131n\u0131 talep etmesinin m\u00fcmk\u00fcn olmamas\u0131d\u0131r. Bu durumun bor\u00e7lu taraf\u0131ndan ileriye s\u00fcr\u00fclmesine gerek yoktur. H\u00e2kim, zaman a\u015f\u0131m\u0131n\u0131 re\u2019sen olarak nazara al\u0131r. Zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bir kamu alaca\u011f\u0131 i\u00e7in vergi idaresi \u00f6deme emri d\u00fczenleyemez. Ancak zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bir vergi yine de m\u00fckellef taraf\u0131ndan \u00f6denebilir. Bu sebepten dolay\u0131 zamana\u015f\u0131m\u0131n\u0131n vergi alaca\u011f\u0131n\u0131 ortadan kald\u0131rd\u0131\u011f\u0131n\u0131 s\u00f6ylemek yerine, vergi alaca\u011f\u0131n\u0131n tahsil edilebilme yetkisini ortadan kald\u0131r\u0131ld\u0131\u011f\u0131n\u0131 s\u00f6ylemek daha do\u011fru olur.<sup>1<\/sup><\/p>\n<p style=\"text-align: justify;\">Vergi Hukukunda \u201cTahakkuk Zamana\u015f\u0131m\u0131\u201d ve \u201cTahsil Zamana\u015f\u0131m\u0131\u201d olmak \u00fczere iki \u00e7e\u015fit zamana\u015f\u0131m\u0131ndan s\u00f6z edilmi\u015ftir.<\/p>\n<h3 style=\"text-align: justify;\">2. Tahakkuk Zamana\u015f\u0131m\u0131<sup>2<\/sup><\/h3>\n<p style=\"text-align: justify;\">Tahakkuk zamana\u015f\u0131m\u0131 213 Say\u0131l\u0131 Vergi Usul Kanununda d\u00fczenlenmi\u015ftir. Kanunun 114. Maddesine g\u00f6re vergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu takvim y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flayarak be\u015f y\u0131l i\u00e7inde tarh ve m\u00fckellefe tebli\u011f edilmeyen vergiler zamana\u015f\u0131m\u0131na u\u011frar.<br \/>\nBu h\u00fckme g\u00f6re \u00f6rne\u011fin 2014\u2019te edilen gelirin (hangi ay oldu\u011funun bir \u00f6nemi yok) zamana\u015f\u0131m\u0131na u\u011frama tarihi 31 Aral\u0131k 2019 olacakt\u0131r. Bir ba\u015fka ifadeyle 2014\u2019te elde edilen gelirin zamana\u015f\u0131m\u0131na u\u011framamas\u0131 i\u00e7in 1 Ocak 2015 \u2013 31 Aral\u0131k 2019 tarihleri aras\u0131nda tarh ve tebli\u011f edilmi\u015f olmas\u0131 gerekmektedir.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0130stisnai Durumlar<\/strong><\/p>\n<p style=\"text-align: justify;\">Yukar\u0131da yer alan h\u00fck\u00fcm en genel kurald\u0131r ancak baz\u0131 durumlar istisna te\u015fkil etmektedir.<\/p>\n<ul style=\"text-align: justify;\">\n<li>Katma De\u011fer Vergisi\u2019nde (KDV) vergi alaca\u011f\u0131 mal\u0131n ya da hizmetin teslimi ile do\u011far. Bu nedenle zamana\u015f\u0131m\u0131 bu y\u0131l\u0131 izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.<\/li>\n<li>Veraset ve \u0130ntikal Vergisinde m\u00fckefelliyet beyanname verildiyse bu tarihte, beyanname verilmediyse intikal eden mallar\u0131n idarece \u00f6\u011frenildi\u011fi tarihte ba\u015flayaca\u011f\u0131ndan zamana\u015f\u0131m\u0131 da bu tarihleri izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.3<\/li>\n<li>Emlak Vergisinde bildirimde bulunulmayan bina ve araziler i\u00e7in zamana\u015f\u0131m\u0131n\u0131n ba\u015flang\u0131c\u0131 idarenin durumu \u00f6\u011frendi\u011fi andan itibaren takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.4<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Tahakkuk Zamana\u015f\u0131m\u0131n\u0131 Durduran ve Kesen Haller<\/strong><sup>5<\/sup><\/p>\n<p style=\"text-align: justify;\">Vergi Usul Kanununun 114. Maddesine g\u00f6re <em>vergi dairesince matrah takdiri i\u00e7in takdir komisyonuna ba\u015fvurulmas\u0131 zaman a\u015f\u0131m\u0131n\u0131 durdurur. Duran zamana\u015f\u0131m\u0131 mezk\u00fbr komisyon karar\u0131n\u0131n vergi dairesine tevdiini takip eden g\u00fcnden itibaren kald\u0131\u011f\u0131 yerden i\u015flemeye devam eder. Ancak i\u015flemeyen s\u00fcre her h\u00e2l ve takdirde bir y\u0131ldan fazla olamaz.<\/em><\/p>\n<p style=\"text-align: justify;\">Takdir komisyonunun incelemeyi bitirip matrah takdirini vergi idaresine bildirmesinin ard\u0131ndan bu bildirimi takip eden g\u00fcnden itibaren s\u00fcre kald\u0131\u011f\u0131 yerden i\u015flemeye devam eder. Burada \u00f6nemli olan husus takdir komisyonuna matrah takdiri i\u00e7in ba\u015fvurulmas\u0131d\u0131r. Di\u011fer durumlarda (k\u0131ymet takdiri, emsal bedel tayini gibi) zamana\u015f\u0131m\u0131 durmayacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Yine Vergi Usul Kanunu 15. Maddesince m\u00fccbir sebeplerin varl\u0131\u011f\u0131, zamana\u015f\u0131m\u0131n\u0131 durduran bir di\u011fer haldir. Ayn\u0131 kanunun 13. Maddesinde bu sebepler:<\/p>\n<ol style=\"text-align: justify;\">\n<li>Vergi \u00f6devlerinden herhangi birinin yerine getirilmesine engel olacak derecede a\u011f\u0131r kaza, a\u011f\u0131r hastal\u0131k ve tutukluluk;<\/li>\n<li>Vergi \u00f6devlerinin yerine getirilmesine engel olacak yang\u0131n, yer sars\u0131nt\u0131s\u0131 ve su basmas\u0131 gibi afetler;<\/li>\n<li>Ki\u015finin iradesi d\u0131\u015f\u0131nda vukua gelen mecburi gaybubetler;<\/li>\n<li>Sahibinin iradesi d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla defter ve vesikalar\u0131n\u0131n elinden \u00e7\u0131km\u0131\u015f bulunmas\u0131<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u015eeklinde say\u0131lm\u0131\u015ft\u0131r. M\u00fccbir sebep dolay\u0131s\u0131yla zamana\u015f\u0131m\u0131n\u0131n durmas\u0131 i\u00e7in m\u00fccbir sebebin malum olmas\u0131 veya ilgililer taraf\u0131ndan ispat veya tevsik edilmesi gerekmektedir.<\/p>\n<h3 style=\"text-align: justify;\">3. Tahsil Zamana\u015f\u0131m\u0131<\/h3>\n<p style=\"text-align: justify;\">Tahsil zamana\u015f\u0131m\u0131, 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunda d\u00fczenlenmi\u015ftir. Bu kurum tarh, tebli\u011f ve tahakkuk a\u015famalar\u0131 tamamlanm\u0131\u015f ve miktar\u0131 kesinle\u015fmi\u015f verginin m\u00fckellef taraf\u0131ndan \u00f6denmemesi durumunda ortaya \u00e7\u0131kar. Kanunun 102.\u00a0Maddesine g\u00f6re <em>Amme 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 i\u00e7inde tahsil edilmezse zamana\u015f\u0131m\u0131na u\u011frar.<\/em><\/p>\n<p style=\"text-align: justify;\">\u00d6rne\u011fin vade tarihi 2008 y\u0131l\u0131 mart ay\u0131 olan bir vergi i\u00e7in tahsil zamana\u015f\u0131m\u0131 s\u00fcresi 01.01.2009 tarihinde ba\u015flayacak \u00f6demenin yap\u0131lmamas\u0131 durumunda 31.12.2013 tarihinde zamana\u015f\u0131m\u0131na u\u011frayacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Ayr\u0131ca as\u0131l verginin yan\u0131nda vergi cezalar\u0131n\u0131n da zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131n\u0131 belirtmemiz gerekmektedir.<\/p>\n<p style=\"text-align: justify;\"><strong>Tahsil Zamana\u015f\u0131m\u0131n\u0131 Durduran ve Kesen Haller<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Durduran Haller:<\/em><sup>6<\/sup><em>\u00a0<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Bor\u00e7lunun yabanc\u0131 memlekette bulunmas\u0131,<\/li>\n<li>Bor\u00e7lunun hileli iflas etmesi,<\/li>\n<li>Bor\u00e7lunun terekesinin tasfiyesi nedeniyle hakk\u0131nda takibat yap\u0131lmas\u0131n\u0131n olanaks\u0131zl\u0131\u011f\u0131.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>Kesen Haller:<\/em><sup>7\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/sup><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00d6deme,<\/li>\n<li>Haciz tatbiki,<\/li>\n<li>Cebren tahsil ve mameleleri sonucunda yap\u0131lan her \u00e7e\u015fit tahsilat,<\/li>\n<li>\u00d6deme emri ve tebli\u011f,<\/li>\n<li>Mal bildirimi,<\/li>\n<li>\u0130htilafl\u0131 amme alacaklar\u0131nda kaza mercilerince bozma karar\u0131 verilmesi.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00d6zetlemek gerekirse neredeyse idare taraf\u0131ndan yap\u0131lan her t\u00fcrl\u00fc hareket zamana\u015f\u0131m\u0131n\u0131 kesmektedir.<\/p>\n<p style=\"text-align: justify;\">G\u00fcndelik hayatta zamana\u015f\u0131m\u0131n\u0131n kesilmesi amac\u0131yla s\u00fcrenin dolmas\u0131na birka\u00e7 g\u00fcn kala m\u00fckellef ad\u0131na vezneye \u00e7ok c\u00fczi miktarlarda k\u0131smi \u00f6demeler yap\u0131ld\u0131\u011f\u0131 ve bu \u00f6demeler nedeniyle zamana\u015f\u0131m\u0131n\u0131n bir t\u00fcrl\u00fc dolmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Ancak Dan\u0131\u015ftay vermi\u015f oldu\u011fu kararlarda yap\u0131lan bu c\u00fczi \u00f6demelerin hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ayk\u0131r\u0131 oldu\u011funu, bir ba\u015fka ifadeyle m\u00fckelleften beklenemeyecek oldu\u011funu kabul ederek bu t\u00fcr \u00f6demelerin zamana\u015f\u0131m\u0131n\u0131 kesmedi\u011fi y\u00f6n\u00fcnde karar vermektedir.<\/p>\n<p style=\"text-align: justify;\">Zamana\u015f\u0131m\u0131n kesilmesi ve durmas\u0131 aras\u0131nda \u00e7ok ciddi farklar vard\u0131r. Zamana\u015f\u0131m\u0131n\u0131n kesilmesi durumunda ge\u00e7en s\u00fcreler silinmekte ve zamana\u015f\u0131m\u0131 s\u0131f\u0131rdan ba\u015flamaktad\u0131r. Zamana\u015f\u0131m\u0131n\u0131n durmas\u0131ndaysa ge\u00e7en s\u00fcreler sonradan hesaba d\u00e2hil edilmektedir.<\/p>\n<hr \/>\n<ol>\n<li style=\"text-align: justify;\">Bu durum tahsil zamana\u015f\u0131m\u0131 i\u00e7in ge\u00e7erlidir. Zamana\u015f\u0131m\u0131 dolduktan sonra idarece cebren tahsil olana\u011f\u0131 ortadan kalkmaktad\u0131r. Ancak m\u00fckellef yine de \u00f6deme yapabilir. Tarh zamana\u015f\u0131m\u0131nda ise vergi alaca\u011f\u0131 ortadan kalkmaktad\u0131r.<\/li>\n<li style=\"text-align: justify;\">Tahakkuk zamana\u015f\u0131m\u0131 tarh zamana\u015f\u0131m\u0131 olarak da adland\u0131r\u0131lmaktad\u0131r.<\/li>\n<li style=\"text-align: justify;\">7338 Say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanunu m.20<\/li>\n<li style=\"text-align: justify;\">1319 Say\u0131l\u0131 Emlak Vergisi Kanunu m.40<\/li>\n<li style=\"text-align: justify;\">Vergi Usul Kanununda Tahakkuk Zamana\u015f\u0131m\u0131n\u0131 kesen bir neden bulunmamaktad\u0131r.<\/li>\n<li style=\"text-align: justify;\">6183 Say\u0131l\u0131 AATUHK m. 104\u2019te belirtilmi\u015ftir.<\/li>\n<li style=\"text-align: justify;\">6183 Say\u0131l\u0131 AATUHK m. 103\u2019te belirtilmi\u015ftir.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>1. Giri\u015f Zamana\u015f\u0131m\u0131 en genel \u015fekilde vergi idaresinin s\u00fcrenin ge\u00e7mesi sebebiyle art\u0131k alaca\u011f\u0131n\u0131 talep etmesinin m\u00fcmk\u00fcn olmamas\u0131d\u0131r. Bu durumun bor\u00e7lu taraf\u0131ndan ileriye s\u00fcr\u00fclmesine gerek yoktur. H\u00e2kim, zaman a\u015f\u0131m\u0131n\u0131 re\u2019sen olarak nazara al\u0131r. Zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bir kamu alaca\u011f\u0131 i\u00e7in vergi idaresi \u00f6deme emri d\u00fczenleyemez. Ancak zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bir vergi yine de m\u00fckellef taraf\u0131ndan \u00f6denebilir. Bu sebepten [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3880,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[14,16,17,18],"class_list":["post-2396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-hukuku","tag-tahsil-zamanasimi","tag-vergi-hukuku","tag-zaman-asimi","tag-zamanasimini-kesen-haller"],"_links":{"self":[{"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/posts\/2396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/comments?post=2396"}],"version-history":[{"count":1,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/posts\/2396\/revisions"}],"predecessor-version":[{"id":3881,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/posts\/2396\/revisions\/3881"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/media\/3880"}],"wp:attachment":[{"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/media?parent=2396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/categories?post=2396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/galahukuk.com\/yayinlar\/wp-json\/wp\/v2\/tags?post=2396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}