{"id":1817,"date":"2022-05-26T00:36:18","date_gmt":"2022-05-25T21:36:18","guid":{"rendered":"http:\/\/candanhukuk.com\/?p=1817"},"modified":"2022-05-26T00:36:18","modified_gmt":"2022-05-25T21:36:18","slug":"vergi-hatalarinin-duzeltilmesinde-zamanasimi-ne-kadar","status":"publish","type":"post","link":"https:\/\/candanhukuk.com\/index.php\/2022\/05\/26\/vergi-hatalarinin-duzeltilmesinde-zamanasimi-ne-kadar\/","title":{"rendered":"Vergi Hatalar\u0131n\u0131n D\u00fczeltilmesinde Zamana\u015f\u0131m\u0131 Ne Kadar?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Vergi hatalar\u0131, hesaplar \u00fczerinden ya da vergilendirme safhas\u0131nda yap\u0131lan hatalard\u0131r. Vergi hatalar\u0131 sebebiyle ilgili m\u00fckelleften fazla miktarda vergi al\u0131nabilir ya da eksik miktarda vergi istenebilir. Bu gibi durumlara maruz kalan ki\u015filer; vergi hatalar\u0131n\u0131n d\u00fczeltilmesi ve vergi hatalar\u0131n\u0131n d\u00fczeltilmesinde zamana\u015f\u0131m\u0131, konusunun \u00fczerinde durmaktad\u0131r. Peki vergi hatalar\u0131 nelerdir?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vergi Hatalar\u0131 Nelerdir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi hatalar\u0131, y\u00fcr\u00fcrl\u00fckte bulunan Vergi Usul Kanunu\u2019na g\u00f6re ikiye ayr\u0131lmaktad\u0131r. Hesap hatalar\u0131 ve vergilendirme hatalar\u0131 olmak \u00fczere iki \u00e7e\u015fit vergi hatas\u0131 bulunmaktad\u0131r. Vergide hesap hatalar\u0131:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Vergi miktar\u0131nda hata: Vergi tarife ve oranlar\u0131n\u0131n hatal\u0131 uygulanmas\u0131ndan do\u011fan hatalar<\/li><li>M\u00fckerrer vergilendirme: Vergi idaresi taraf\u0131ndan ayn\u0131 vergi d\u00f6neminde ayn\u0131 matrahla ve ayn\u0131 kanuna dayal\u0131 \u015fekilde birden fazla vergi istenmesi ve al\u0131nmas\u0131 hatas\u0131d\u0131r.<\/li><li>Matrah hatas\u0131: Vergi miktar\u0131n\u0131n yanl\u0131\u015f hesaplanmas\u0131<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Vergide yap\u0131lan hesap hatalar\u0131 verginin miktar\u0131na ili\u015fkin hatalar olmaktad\u0131r. Bu duruma ek olarak vergilendirme hatalar\u0131 ayr\u0131 bir hata t\u00fcr\u00fcd\u00fcr. Vergilendirme hatalar\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Verginin konusunda yap\u0131lan hata<\/li><li>M\u00fckellefin \u015fahs\u0131nda hata<\/li><li>M\u00fckellefiyette hata olmak \u00fczere \u00fc\u00e7 t\u00fcrdedir.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Vergi Hatalar\u0131n\u0131n D\u00fczeltilmesi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vergide \u00e7e\u015fitli nedenler sonucunda \u00e7e\u015fitli t\u00fcrlerde hatalar ortaya \u00e7\u0131kabilmektedir. Vergi hatalar\u0131n\u0131n d\u00fczeltilmesi i\u00e7in idare, re\u2019sen i\u015flem yapabilmektedir. \u0130darenin kendili\u011finden yapt\u0131\u011f\u0131 d\u00fczeltmelerden zarar g\u00f6ren ki\u015filerin dava a\u00e7ma hakk\u0131 sakl\u0131d\u0131r. Re\u2019sen i\u015flemin yan\u0131 s\u0131ra m\u00fckellefin vergi d\u00fczeltmesi ba\u015fvurusu yapma \u015fans\u0131 bulunur. M\u00fckellef, dava a\u00e7mak yerine dava s\u00fcresi i\u00e7inde vergi dairesine hatan\u0131n d\u00fczeltilmesi talebini iletebilir. Bu talep g\u00f6revli vergi dairesi m\u00fcd\u00fcr\u00fcnce karara ba\u011flan\u0131r. Bu durumda vergi dairesi m\u00fcd\u00fcr\u00fc, daireye ula\u015fan talebi 30 g\u00fcn i\u00e7inde karara ba\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi hatalar\u0131n\u0131n d\u00fczeltilmesinde zamana\u015f\u0131m\u0131 5 y\u0131ld\u0131r. Zamana\u015f\u0131m\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>S\u00fcresinin son y\u0131l\u0131 i\u00e7inde tarh ve tebli\u011f edilen vergide hatan\u0131n yap\u0131ld\u0131\u011f\u0131 g\u00fcnden;<\/li><li>\u0130lan yolu ile tebli\u011f edilip vergi mahkemesinde dava konusu yap\u0131lmadan tahakkuk eden vergide m\u00fckellefe \u00f6deme emrinin tebli\u011f g\u00fcn\u00fc;<\/li><li>\u0130hbarname ve \u00f6deme emri ilan yoluyla tebli\u011f edilen vergilerde 6183 say\u0131l\u0131 Kanun uyar\u0131nca haciz yap\u0131lan g\u00fcnden itibaren 1 y\u0131l uzar.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Konuya ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgili uzman bir hukuk dan\u0131\u015fman\u0131ndan alman\u0131z\u0131 tavsiye eder, bu durumla kar\u015f\u0131 kar\u015f\u0131ya kald\u0131ysan\u0131z hangi ad\u0131mlar\u0131 izlemeniz gerekti\u011fini \u00f6\u011frenmelisiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi hatalar\u0131, hesaplar \u00fczerinden ya da vergilendirme safhas\u0131nda yap\u0131lan hatalard\u0131r. Vergi hatalar\u0131 sebebiyle ilgili m\u00fckelleften fazla miktarda vergi al\u0131nabilir ya da eksik miktarda vergi istenebilir. Bu gibi durumlara maruz kalan ki\u015filer; vergi hatalar\u0131n\u0131n d\u00fczeltilmesi ve vergi hatalar\u0131n\u0131n d\u00fczeltilmesinde zamana\u015f\u0131m\u0131, konusunun \u00fczerinde durmaktad\u0131r. Peki vergi hatalar\u0131 nelerdir? Vergi Hatalar\u0131 Nelerdir? Vergi hatalar\u0131, y\u00fcr\u00fcrl\u00fckte bulunan Vergi Usul &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/candanhukuk.com\/index.php\/2022\/05\/26\/vergi-hatalarinin-duzeltilmesinde-zamanasimi-ne-kadar\/\"> <span class=\"screen-reader-text\">Vergi Hatalar\u0131n\u0131n D\u00fczeltilmesinde Zamana\u015f\u0131m\u0131 Ne Kadar?<\/span> Devam\u0131 &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1817","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/1817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/comments?post=1817"}],"version-history":[{"count":1,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/1817\/revisions"}],"predecessor-version":[{"id":1818,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/1817\/revisions\/1818"}],"wp:attachment":[{"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=1817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=1817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/candanhukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=1817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}