{"id":20649,"date":"2021-10-27T15:41:27","date_gmt":"2021-10-27T15:41:27","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=20649"},"modified":"2022-06-09T13:27:03","modified_gmt":"2022-06-09T13:27:03","slug":"karsilikli-anlasma-usulune-iliskin-ilk-yasal-duzenleme","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/10\/27\/karsilikli-anlasma-usulune-iliskin-ilk-yasal-duzenleme\/","title":{"rendered":"Kar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fcne \u0130li\u015fkin \u0130lk Yasal D\u00fczenleme!"},"content":{"rendered":"

26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (“7338 say\u0131l\u0131 Kanun<\/strong>“) ile \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131nda yer alan kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcyle ilgili ilk kez yasal d\u00fczenleme yap\u0131ld\u0131. Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne ba\u015fvuru s\u00fcrecinden, bu ba\u015fvurunun dava a\u00e7ma s\u00fcrelerine etkisine kadar \u00e7e\u015fitli konularda h\u00fck\u00fcmler i\u00e7eren bu d\u00fczenlemelerle, kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fc uygulamas\u0131na y\u00f6nelik soru i\u015faretlerinin ortadan kald\u0131r\u0131lmas\u0131 ve bu usul\u00fcn daha etkin bir \u015fekilde kullan\u0131lmas\u0131 hedefleniyor.<\/h2>\n

Yeni Geli\u015fme<\/strong><\/h3>\n

7338 say\u0131l\u0131 Kanun ile Vergi Usul Kanunu’na (“VUK<\/strong>“) \u201cKar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fc<\/em>\u201d ba\u015fl\u0131kl\u0131 yeni bir b\u00f6l\u00fcm eklendi. Bu b\u00f6l\u00fcm ile yap\u0131lan d\u00fczenlemeler \u015fu \u015fekilde:<\/p>\n

Kar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fcne Y\u00f6nelik Ba\u015fvuru S\u00fcreci<\/strong><\/h3>\n
    \n
  • Usul\u00fcne uygun olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bir \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 (“\u00c7V\u00d6A<\/strong>“) h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak vergilendirildi\u011fini veya bu \u015fekilde vergilendirilece\u011fine ili\u015fkin kuvvetli emarelerin bulundu\u011fu iddia eden m\u00fckellefler, kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcn\u00fcn uygulanmas\u0131 i\u00e7in ba\u015fvuru yapabilecek.<\/li>\n
  • Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’na yap\u0131lacak. \u00c7V\u00d6A h\u00fck\u00fcmlerine ba\u011fl\u0131 olarak bu ba\u015fvuru anla\u015fmaya taraf di\u011fer devletin yetkili makamlar\u0131na da yap\u0131labilecek.<\/li>\n
  • Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvurunun, ilgili \u00c7V\u00d6A’da belirtilen s\u00fcre ve usulde yap\u0131lmas\u0131 gerekiyor. \u00c7V\u00d6A’da bu konuda bir h\u00fck\u00fcm yoksa veya anla\u015fma ilgili \u00fclkenin i\u00e7 mevzuat\u0131na at\u0131f yap\u0131yorsa, kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvurunun \u00fc\u00e7 y\u0131l i\u00e7erisinde<\/strong> yap\u0131lmas\u0131 gerekiyor. Bu \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre ise m\u00fckellefin, ba\u015fvuruya konu vergilendirme i\u015fleminden ilk kez haberdar oldu\u011fu tarihten itibaren ba\u015fl\u0131yor. Her hal\u00fckarda ba\u015fvuru s\u00fcresi;\n
      \n
    • \u0130hbarnamenin tebli\u011f edildi\u011fi,<\/li>\n
    • \u0130htiraz\u0131 kay\u0131tla verilen beyannamelerde verginin tahakkuk etti\u011fi,<\/li>\n
    • Vergi kesintisi yap\u0131lan durumlarda kesintinin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00c7V\u00d6A’da \u00f6ng\u00f6r\u00fclen s\u00fcrenin bitiminde, b\u00f6yle bir s\u00fcre yoksa \u00fc\u00e7 y\u0131l tamamlan\u0131nca sona erecek.<\/li>\n<\/ul>\n<\/li>\n
    • Vergilendirme matrah veya vergi fark\u0131 itibariyle b\u00f6l\u00fcnebilir durumda ise, kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru yaln\u0131zca \u00c7V\u00d6A kapsam\u0131nda olan k\u0131s\u0131m i\u00e7in yap\u0131labilecek.<\/li>\n<\/ul>\n

      Kar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fcn\u00fcn Sonu\u00e7land\u0131r\u0131lmas\u0131 ve Di\u011fer Hususlar<\/strong><\/h3>\n
        \n
      • Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ile ilgili devletin yetkili makam\u0131 kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fc kapsam\u0131nda bir anla\u015fmaya var\u0131rsa bu durum yaz\u0131l\u0131 olarak m\u00fckellefe bildirilecek.<\/li>\n
      • M\u00fckellefin bu yaz\u0131n\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde<\/strong> anla\u015fmay\u0131 kabul edip etmedi\u011fini bildirmesi gerekiyor. Belirtilen s\u00fcrede bildirim yapmayan m\u00fckellef, var\u0131lan anla\u015fmay\u0131 kabul etmemi\u015f say\u0131lacak.<\/li>\n
      • M\u00fckellef var\u0131lan anla\u015fmay\u0131 kabul ederse kar\u015f\u0131l\u0131kl\u0131 anla\u015fma vaki olacak. Bu durumda:\n
          \n
        • Anla\u015fmaya konu vergi ve cezalarda zamana\u015f\u0131m\u0131 h\u00fck\u00fcmlerine bak\u0131lmaks\u0131z\u0131n d\u00fczeltme yap\u0131lacak.<\/li>\n
        • Anla\u015fmaya konu verginin normal vade tarihinden, m\u00fckellefin anla\u015fmay\u0131 kabul etti\u011fi tarihe kadarki s\u00fcre i\u00e7in gecikme faizi uygulanacak.<\/li>\n
        • Anla\u015fmaya konu hususlar ve d\u00fczeltilen vergi ve cezalar y\u00f6n\u00fcnden dava a\u00e7\u0131lamayacak, hi\u00e7bir mercie \u015fik\u00e2yette bulunulamayacak, VUK\u2019un 376. maddesinde yer alan ceza indiriminden ve uzla\u015fma h\u00fck\u00fcmlerinden faydalan\u0131lamayacak.<\/li>\n
        • D\u00fczeltilen vergi ve cezalar\u0131n, d\u00fczeltme i\u015fleminin tebli\u011finden itibaren bir ay i\u00e7inde<\/strong> \u00f6denmesi gerekiyor. D\u00fczeltmeye konu verginin tamam\u0131 ile cezan\u0131n yar\u0131s\u0131 bu s\u00fcrede \u00f6denirse cezan\u0131n kalan yar\u0131s\u0131 indirilecek.<\/li>\n<\/ul>\n<\/li>\n
        • Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru, ba\u015fvuruya konu vergi ve cezalar y\u00f6n\u00fcnden VUK\u2019ta yer alan zamana\u015f\u0131m\u0131 s\u00fcrelerini durduruyor. Duran zamana\u015f\u0131m\u0131 s\u00fcreleri, var\u0131lan anla\u015fman\u0131n kabul edilmemesi veya kabul edilmemi\u015f say\u0131lmas\u0131 \u00fczerine kald\u0131\u011f\u0131 yerden i\u015flemeye devam edecek.<\/li>\n
        • M\u00fckellef, var\u0131lan anla\u015fma sonucunu kabul etmedi\u011fi s\u00fcrece, kar\u015f\u0131l\u0131kl\u0131 anla\u015fmaya y\u00f6nelik ba\u015fvurusunu geri \u00e7ekebiliyor. Ba\u015fvurunun geri \u00e7ekilmesi halinde, duran zamana\u015f\u0131m\u0131 s\u00fcreleri kald\u0131\u011f\u0131 yerden i\u015flemeye devam edecek ve m\u00fckellef VUK uyar\u0131nca sahip oldu\u011fu di\u011fer ba\u015fvuru haklar\u0131n\u0131 kullanabilecek.<\/li>\n
        • Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru, tahakkuk eden vergi ve cezalar\u0131n tahsilat\u0131n\u0131 durdurmuyor.<\/li>\n<\/ul>\n

          Kar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fcne Y\u00f6nelik Ba\u015fvurunun Dava Yoluna ve Daha \u00d6nce Yap\u0131lan Uzla\u015fma Ba\u015fvurusuna Olan Etkisi<\/strong><\/p>\n

            \n
          • M\u00fckellefin kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru yapmas\u0131 \u00fczerine bu ba\u015fvuruya konu vergi ve cezalar ile ihtirazi kay\u0131tla verilen beyanname \u00fczerine tahakkuk eden vergiye ili\u015fkin dava a\u00e7ma s\u00fcreleri duruyor. Ba\u015fvurunun reddedilmesi veya ilgili devletin yetkili makam\u0131yla anla\u015fmaya var\u0131lamamas\u0131 halinde bu durum m\u00fckellefe yaz\u0131l\u0131 olarak bildirilecek; duran dava a\u00e7ma s\u00fcresi ise bu yaz\u0131l\u0131 bildirimin tebli\u011finden itibaren yeniden i\u015flemeye devam edecek.<\/li>\n
          • M\u00fckellef var\u0131lan anla\u015fmay\u0131 kabul etmez veya etmemi\u015f say\u0131l\u0131rsa; durmu\u015f olan dava a\u00e7ma s\u00fcresi, m\u00fckellefin anla\u015fmay\u0131 kabul edip etmedi\u011fini bildirmesi gereken otuz g\u00fcnl\u00fck s\u00fcrenin sona ermesinin ard\u0131ndan yeniden i\u015flemeye ba\u015flayacak.<\/li>\n
          • Dava a\u00e7ma s\u00fcresinin yeniden i\u015flemeye ba\u015flamas\u0131ndan sonra dava a\u00e7\u0131lmas\u0131 i\u00e7in on be\u015f g\u00fcnden az kalm\u0131\u015f ise, dava a\u00e7ma s\u00fcresi on be\u015f g\u00fcn olarak uzayacak.<\/li>\n
          • M\u00fckellef kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru yapmadan \u00f6nce dava a\u00e7m\u0131\u015f ise ilgili mahkeme, anla\u015fma s\u00fcreci tamamlanana kadar davay\u0131 inceleyemiyor. Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fc s\u00fcreci tamamland\u0131\u011f\u0131nda, idare anla\u015fma sonucunu mahkemeye bildirecek. Bu s\u00fcre\u00e7te anla\u015fma vaki olmam\u0131\u015f ise mahkeme davay\u0131 incelemeye devam edecek.<\/li>\n
          • Mahkeme kar\u015f\u0131l\u0131kl\u0131 anla\u015fma s\u00fcreci tamamlanmas\u0131n\u0131 beklemeksizin davay\u0131 inceleyip karara ba\u011flarsa, mahkeme karar\u0131 de\u011fil anla\u015fma ba\u015fvurusunun sonucu dikkate al\u0131nacak.<\/li>\n
          • M\u00fckellef kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvuru yapmadan \u00f6nce uzla\u015fma yoluna ba\u015fvurmu\u015fsa, anla\u015fma s\u00fcreci tamamlanana kadar uzla\u015fma erteleniyor. M\u00fckellef, anla\u015fma s\u00fcrecinin tamamlanmas\u0131n\u0131 beklemeden uzla\u015fmay\u0131 talep edebilir. Bu durumda kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne y\u00f6nelik ba\u015fvurudan vazge\u00e7ilmi\u015f say\u0131lacak. M\u00fckellef, uzla\u015fma vaki olursa tekrar kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne ba\u015fvuramazken, uzla\u015fman\u0131n vaki olmamas\u0131 halinde tekrar kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne ba\u015fvurabilecek.<\/li>\n<\/ul>\n

            Sonu\u00e7<\/strong><\/h3>\n

            Kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fc, T\u00fcrkiye\u2019nin taraf oldu\u011fu \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131nda yer almakla birlikte, T\u00fcrk vergi mevzuat\u0131nda d\u00fczenlenmeye muhta\u00e7 bir kurum idi. 7338 say\u0131l\u0131 Kanun ile VUK\u2019ta yap\u0131lan d\u00fczenlemeler sayesinde kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne ili\u015fkin belirsiz ve tart\u0131\u015fmal\u0131 hususlar a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuldu. Bu d\u00fczenlemeler ile kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcn\u00fcn \u00e7ok daha etkin bir \u015fekilde kullan\u0131lmas\u0131 hedefleniyor.<\/p>\n","protected":false},"excerpt":{"rendered":"

            26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-20649","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nKar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fcne \u0130li\u015fkin \u0130lk Yasal D\u00fczenleme!<\/title>\n<meta name=\"description\" content=\"26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ("7338\" 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