{"id":3796,"date":"2017-08-23T10:58:38","date_gmt":"2017-08-23T10:58:38","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3796"},"modified":"2017-08-23T10:58:50","modified_gmt":"2017-08-23T10:58:50","slug":"ulkemizde-vergi-incelemeleri-denetim-ve-kontrol-sistemi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/ulkemizde-vergi-incelemeleri-denetim-ve-kontrol-sistemi.html","title":{"rendered":"\u00dclkemizde Vergi \u0130ncelemeleri Denetim ve Kontrol Sistemi"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>\u00dcLKEM\u0130Z\u0130DE VERG\u0130 \u0130NCELEMELER\u0130 DENET\u0130M VE KONTROL S\u0130STEM\u0130 YEN\u0130DEN&nbsp;<\/strong><strong>YAPILANDIRILMI\u015eTIR.<\/strong><\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>\u00d6zkan ZEYREK<\/strong><\/p>\n<p><strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; BA\u011eIMSIZ DENET\u00c7\u0130<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00d6ZET<\/strong><strong>&nbsp;&nbsp; <\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;: &nbsp;Bu makalenin konusunu &nbsp;482 s\u0131ra nolu Vergi Usul Kanunu genel tebli\u011fi ile y\u00fcr\u00fcrl\u00fc\u011fe giren <strong>izaha davet<\/strong> m\u00fcessesinin getirdi\u011fi yenilikler ve Vergi Kanunlar\u0131n\u0131n verdi\u011fi yetkiler \u00e7er\u00e7evesinde&nbsp; Vergi idaresinin, Kamu idare ve m\u00fcesseslerinden veya m\u00fckelleflerle muamelelerde bulunan di\u011fer ger\u00e7ek ve t\u00fczel ki\u015filerden&nbsp; toplanan bilgilerin yine bu ama\u00e7 do\u011frultusunda m\u00fckellefler&nbsp; nezdinde inceleme ve denetimlerde kullan\u0131lmas\u0131 durumunun izah\u0131na y\u00f6neliktir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>G\u0130R\u0130\u015e<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : &nbsp;Vergi incelemelerinin amac\u0131;&nbsp; \u00f6denmesi gereken vergilerin do\u011frulu\u011funu ara\u015ft\u0131rmak tespit etmek ve sa\u011flamakt\u0131r.<\/p>\n<p>Bu amaca ula\u015fmak i\u00e7in bug\u00fcne kadar vergi denetimi ile ilgili idare ve kurulu\u015flar\u0131n iyi niyetli \u00e7abalar\u0131na ra\u011fmen istenilen sonuca bir t\u00fcrl\u00fc \u00e7e\u015fitli nedenlerden dolay\u0131 ula\u015f\u0131lmam\u0131\u015f ve vergi incelemeleri dar bir alana s\u0131k\u0131\u015f\u0131p kalm\u0131\u015f bulunmaktad\u0131r.<\/p>\n<p>Vergi denetimindeki bu s\u0131\u011f alandan \u00e7\u0131k\u0131\u015f yolu arayan Maliye Bakanl\u0131\u011f\u0131, risk odakl\u0131 denetim ile elektronik denetim uygulamalar\u0131n\u0131 geli\u015ftirerek vergi incelemelerini y\u00fcr\u00fctme yolunu se\u00e7mi\u015f bulunmaktad\u0131r.&nbsp; Otomasyona dayal\u0131 sistemlerin bili\u015fim teknolojileri kullanarak tefti\u015f edilmesi ve tefti\u015fe ili\u015fkin yeni y\u00f6ntemlerin geli\u015ftirilmesi hususlar\u0131n\u0131 da dikkate al\u0131narak e-tefti\u015f \u00e7al\u0131\u015fmalar\u0131na a\u011f\u0131rl\u0131k vermi\u015ftir.<\/p>\n<p>\u00d6denmesi gereken vergilerin do\u011frulu\u011funu sa\u011flamaya y\u00f6nelik vergi incelemesi ba\u015fta olmak \u00fczere idarece ger\u00e7ekle\u015ftirilen i\u015flemler s\u00fcreci uzatabilmekte, bu da vergiye uyum maliyetlerini art\u0131ran bir fakt\u00f6r olarak ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>Bu olumsuz durumlar\u0131n giderilmesi maksad\u0131yla 9\/8\/2016 tarihli ve 2979 say\u0131l\u0131 resmi gazetede yay\u0131mlanan&nbsp; \u201c\u0130zaha davet\u201d ba\u015fl\u0131\u011f\u0131 ad\u0131 alt\u0131nda yeniden d\u00fczenlenerek vergi sistemimizde yeni bir m\u00fcessese ihdas edilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0130zaha davet m\u00fcessesesi, verginin&nbsp;ziyaa u\u011frad\u0131\u011f\u0131na delalet eden emareler bulundu\u011funa dair yetkili merciler taraf\u0131ndan yap\u0131lm\u0131\u015f \u00f6n tespitlerle ilgili olarak ayn\u0131 merciler taraf\u0131ndan m\u00fckelleflerden a\u00e7\u0131klama talep edilmesi olup, bu m\u00fcessese, yap\u0131lan de\u011ferlendirmeler sonucunda vergi ziya\u0131na sebebiyet vermedi\u011fi anla\u015f\u0131lan m\u00fckelleflerin konuyla ilgili vergi incelemesine veya takdire sevk edilmesini \u00f6nlemekte, vergi ziya\u0131na sebebiyet verildi\u011fi durumlarda ise belirli \u015fartlar dahilinde indirimli ceza uygulanmak suretiyle m\u00fckellefleri daha a\u011f\u0131r m\u00fceyyidelerden korumaktad\u0131r.<\/p>\n<p>Getirilen bu d\u00fczenleme ile \u0130dare ve m\u00fckellefler aras\u0131ndaki uyu\u015fmazl\u0131klar\u0131n azalt\u0131lmas\u0131, \u0130darenin zaman\u0131n\u0131 daha etkin ve verimli alanlara hasretmesi, olaylar\u0131n ger\u00e7ek mahiyetinin tespit edilmesine m\u00fckelleflerce daha \u00e7ok katk\u0131da bulunulmas\u0131 ve bu sayede vergiye g\u00f6n\u00fcll\u00fc uyumun art\u0131r\u0131lmas\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n<p>\u0130zaha davet kapsam\u0131n\u0131n verginin konusuna giren \u00f6zellikli konular\u0131n neredeyse tamam\u0131n\u0131 kapsamaktad\u0131r.<\/p>\n<p>Ba\u015fl\u0131klar halinde kapsama giren konular a\u015fa\u011f\u0131daki gibidir.<\/p>\n<ul>\n<li>Ba_Bs Bildirim formlar\u0131nda yer alan bilgilerin analizi sonucunda m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Kredi kart\u0131 sat\u0131\u015f bilgileri ie KDV beyannamelerinin kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda M\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Y\u0131ll\u0131k beyannameler ile muhtasar ve prim hizmet beyannamelerinin kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>\u00c7e\u015fitli kurum ve kurulu\u015flardan elde edilen bilgiler ile asgari \u00fccret tarifelerinin kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Y\u0131ll\u0131k gelir ve kurumlar vergisi beyannameleri \u00fczerinde yap\u0131lan indirimleri, kanuni oranlar\u0131 a\u015fan m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Da\u011f\u0131tt\u0131klar\u0131 kar \u00fczerinden tevkif at yapmad\u0131\u011f\u0131 tespit edilenlerin izaha davet edilmesi<\/li>\n<li>Ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131n mahsubu y\u00f6n\u00fcnden m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>\u0130\u015ftirak kazan\u00e7lar\u0131 ile ilgili hesapta g\u00f6stermeyen m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Kurumlar vergisi Kanununun 5\/1-e maddesindeki istisna ile ilgili olarak m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>\u00d6rt\u00fcl\u00fc sermaye y\u00f6n\u00fcnden m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Ortaklardan alacaklar i\u00e7in hesaplanmas\u0131 gereken faizler y\u00f6n\u00fcnden m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Ortakl\u0131k haklar\u0131 ve hisselerini elden \u00e7\u0131kard\u0131klar\u0131 halde beyanda bulunmayan Limitet \u015firket ortaklar\u0131n\u0131n izaha davet edilmesi<\/li>\n<li>Gayrimenkul Al\u0131m\/Sat\u0131m bedelinin eksik beyan edilmi\u015f olabilece\u011fine dair haklar\u0131nda tespit bulunanlar\u0131 izaha davet edilmesi<\/li>\n<li>Gayrimenkullere ili\u015fkin De\u011fer art\u0131\u015f kazan\u00e7lar\u0131 y\u00f6n\u00fcnden m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Gayrimenkul sermaye iratlar\u0131n\u0131 beyan etmeyen veya eksik beyan\/hatal\u0131 beyan eden m\u00fckelleflerin izaha davet edilmesi<\/li>\n<li>Sahte ve muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullan\u0131lmas\u0131 durumda m\u00fckelleflerin izaha davet edilmesi<\/li>\n<\/ul>\n<p>Bu uygulama ile ger\u00e7ek ve t\u00fczel ki\u015filerin yapt\u0131klar\u0131 i\u015f ve i\u015flemlerin vergi idaresinin kontrol\u00fcnde ve bilgisi d\u00e2hilinde oldu\u011fu vergi idaresine bildirilen vergi matrahlar\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131lacaklar\u0131 ve de tutars\u0131zl\u0131k bulunmas\u0131 halinde nedeni izah etmenizi isteyeceklerdir.<\/p>\n<p>Vergi idaresi denetim alan\u0131n\u0131 olduk\u00e7a geni\u015fletmi\u015f bulunmaktad\u0131r. Bunun sonucunda m\u00fckellefler ve meslek mensuplar \u00f6zellikle Yeminli Mali M\u00fc\u015favirler ile Mali M\u00fc\u015favirler bundan b\u00f6yle i\u015f ve i\u015flemlerinde daha dikkatli olmak zorundalar. Buna mukabil izahat istenen konuya verilecek cevaplar\u0131n vergi tekni\u011fine uygun belgeye dayal\u0131 kanuni dayana\u011f\u0131 olmak zorunda. \u0130leriki safhalarda zorluk ya\u015fanmamas\u0131 i\u00e7in \u00f6zellikle izaha konu i\u015flemlerin \u00f6zellikli konular i\u00e7eren \u00d6rt\u00fcl\u00fc sermaye, de\u011fer art\u0131\u015f kazan\u00e7lar\u0131, ortakl\u0131k haklar\u0131n\u0131n elden \u00e7\u0131kar\u0131lmas\u0131, i\u015ftirakler ile KV 5\/1-e vb. konular\u0131n meslek odalar\u0131 taraf\u0131ndan meslek mensuplar\u0131na e\u011fitimler d\u00fczenlenerek tekrar\u0131 ve izahat\u0131n yaz\u0131m \u015fekilleri hakk\u0131nda bilgilendirilmelerinin yararl\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnmekteyim. Mali m\u00fc\u015favirler kendi i\u015f kapasitelerine g\u00f6re \u00e7al\u0131\u015fma sistemlerini yeni denetim usullerini dikkate alarak yeniden yap\u0131land\u0131rmalar\u0131 kendi menfaatlerine olacakt\u0131r.<\/p>\n<p>\u0130zaha davet edinilen konuda m\u00fckellefe tebli\u011f tarihinden itibaren 15 g\u00fcnl\u00fck s\u00fcrenin oldu\u011fu ve bu s\u00fcre i\u00e7erisinde cevap haz\u0131rlaman\u0131n zaman a\u00e7\u0131s\u0131nda bir s\u0131k\u0131nt\u0131 yaratabilece\u011finin g\u00f6z ard\u0131 edilmemesi gerekmektedir.<\/p>\n<p><strong>SONU\u00c7&nbsp; <\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;:&nbsp; Vergi idaresi bilinen klasik vergi incelemelerinin \u00e7okta rantabl olmad\u0131\u011f\u0131n\u0131 gelinen noktada fark etmi\u015f olmal\u0131 ki yeni aray\u0131\u015flar i\u00e7erisine girmi\u015f bulunmaktad\u0131r. Aylar ve y\u0131llarca s\u00fcren tam inceleme neticesinde elde edilen bilgi ve verilerin bu sefer bili\u015fim teknoloji sayesinde \u00f6nceden elde edip daha haz\u0131rl\u0131kl\u0131 ve sonuca y\u00f6nelik uygulamalara giri\u015fmi\u015f bulunmaktad\u0131r.<\/p>\n<p>&nbsp;Vergi denetiminde bu yeni uygulama ayn\u0131 zamanda m\u00fckelleflerin&nbsp; %5 gibi inceleme oran\u0131n\u0131 da yukar\u0131 \u00e7ekece\u011fi tabidir.<\/p>\n<p>Anla\u015f\u0131l\u0131yor ki maliye her t\u00fcrl\u00fc parasal i\u015flemlerin izini s\u00fcrecektir. Yap\u0131lan baz\u0131 i\u015flemlerin verginin konusu ile ilgisi olmayabilir bu durumlar\u0131n belirlenmesi i\u00e7in m\u00fckelleften \u00f6ncelikli bilgi istemi\u015f olmas\u0131 isabetli olmu\u015ftur.&nbsp;<\/p>\n<p>Bundan b\u00f6yle kazan\u00e7 ve iratlar\u0131n maliyenin g\u00f6zetiminde oldu\u011funun unutulmamas\u0131 gerekmektedir. Hi\u00e7bir \u015fey eskisi gibi olmayabilir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kaynaklar:<\/strong> Vergi Usul Kanununu 482 s\u0131ra nolu tebli\u011f<\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 2016 Faaliyet Raporu<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00dcLKEM\u0130Z\u0130DE VERG\u0130 \u0130NCELEMELER\u0130 DENET\u0130M VE KONTROL S\u0130STEM\u0130 YEN\u0130DEN&nbsp;YAPILANDIRILMI\u015eTIR. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u00d6zkan ZEYREK &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[57],"tags":[],"views":2299,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3796"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3796"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3796\/revisions"}],"predecessor-version":[{"id":3797,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3796\/revisions\/3797"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2487"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}