Vergi Usul Kanunu'na muhalefet suçlarından defter ve belgeleri gizleme suçunda tebligat işleminin önemi: Yargı kararları ışığında bir değerlendirme
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Tarih
2019
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info:eu-repo/semantics/openAccess
Özet
Vergilendirmeye ilişkin işlemlerde tebligat, beyana dayalı tarhiyat dışında, tarh edilen vergi ve buna ilişkin kesilen vergi cezaların ödene-cek aşama olan tahakkuk safhasına geçebilmelerine ve ayrıca ödeme zamanı geçmiş vergi ve cezalar için düzenlenecek ödeme emri sonrasın-da bunların cebren tahsiline imkân tanımaktadır. Ayrıca tebligat, mükel-leflerin lehlerine ya da aleyhlerine olacak vergilendirmeye ilişkin bir işlemden haberdar olmalarına, bu bağlamda idari ya da yargısal bir takım haklarını kullanmalarına olanak sağlamaktadır. Tüm bunların yanı sıra tebligat bazı hallerde, mükelleflerin vergiye ilişkin şekli ödevlerini yeri-ne getirmelerinin talep edilmesinde aracılık görevi üstlenmektedir. Nitekim VUK md.139 gereği, hakkında vergi incelemesi yapılacak olanlar-dan çeşitli sebeple iş yerlerinde inceleme yapılamayacak kimselerin defter ve belgelerini inceleme yapılmak üzere daireye getirmesi kendilerin-den yazı ile istenir. Bu bağlamda kendisine usulüne uygun tebligat yapı-lan mükellefler, haklı bir mazeret göstermeksizin defter ve belgelerini kendilerine tanınan süreler içerisinde inceleme elemanına getirmezlerse, defter ve belgeleri ibraz etmemiş sayılacaklardır. Bu eylem, bir yandan VUK md.30/(2)-3 uyarınca re’sen vergi tarhiyatı sebebi iken, bir yandan da VUK md.359/(a)-2 uyarınca kaçakçılık suçunu oluşturur.
Notification in taxation transactions, except for circumstances in which the assessment on declaration procedure is applied, allows the tax that are imposed and the related tax penalties to pass to the phase of payment, to the accrual phase. It also allows the forcible collection of overdue taxes and penalties, following the issuing of the payment order. Moreover, notification also enables taxpayers to become aware of a tax-ation procedure, whether it is in their favor or not, and to exercise their administrative or judicial rights within this scope. In addition to this, in some circumstances it has a mediatory role in requesting the taxpayers to fulfill their duties regarding taxes. As a matter of fact, in accordance with Article 13 of the Tax Procedure Law, those who cannot be exam-ined in their workplaces for various reasons, are notified in written to bring their books and documents to the tax office for the purposes of a tax audit report. Therefore if the tax payers, who have been duly noti-fied, do not hand in their books and documents to the examination staff within the determined time limit without giving a justifiable excuse; they will be considered not to have submitted their book and documents. This act constitutes the reason for an ex officio assessment in accordance with Article 30/(2)-3 of the Tax Procedural Law and smuggling under Article 359/(a)-2.
Notification in taxation transactions, except for circumstances in which the assessment on declaration procedure is applied, allows the tax that are imposed and the related tax penalties to pass to the phase of payment, to the accrual phase. It also allows the forcible collection of overdue taxes and penalties, following the issuing of the payment order. Moreover, notification also enables taxpayers to become aware of a tax-ation procedure, whether it is in their favor or not, and to exercise their administrative or judicial rights within this scope. In addition to this, in some circumstances it has a mediatory role in requesting the taxpayers to fulfill their duties regarding taxes. As a matter of fact, in accordance with Article 13 of the Tax Procedure Law, those who cannot be exam-ined in their workplaces for various reasons, are notified in written to bring their books and documents to the tax office for the purposes of a tax audit report. Therefore if the tax payers, who have been duly noti-fied, do not hand in their books and documents to the examination staff within the determined time limit without giving a justifiable excuse; they will be considered not to have submitted their book and documents. This act constitutes the reason for an ex officio assessment in accordance with Article 30/(2)-3 of the Tax Procedural Law and smuggling under Article 359/(a)-2.
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Legal Mali Hukuk Dergisi
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15
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180
