<\/p>\n
Maliye Bakan\u0131 Mehmet \u015eim\u015fek, 1961 y\u0131l\u0131ndan bu yana uygulamada olan Vergi Usul Kanunu’nu, g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131na uyacak \u015fekilde yenilediklerini bildirdi<\/strong>.<\/p>\n \n\u015eim\u015fek, “Yakla\u015f\u0131k 2 y\u0131ld\u0131r s\u00fcren \u00e7al\u0131\u015fma tamamland\u0131. \u00c7e\u015fitli kanunlarla birlikte toplam 521 madde, 321’e indirildi”<\/strong>\u00a0dedi.<\/p>\n \u015eim\u015fek, T\u00fcrk vergi sisteminin temel ta\u015flar\u0131ndan olan Vergi Usul Kanunu’nun yeniden yaz\u0131m\u0131na ili\u015fkin \u00e7al\u0131\u015fmalar\u0131n b\u00fcy\u00fck \u00f6l\u00e7\u00fcde bitti\u011fini s\u00f6yledi.<\/p>\n S\u00f6z konusu kanunun 1961 y\u0131l\u0131ndan bu yana uyguland\u0131\u011f\u0131na i\u015faret eden \u015eim\u015fek, yar\u0131m as\u0131rl\u0131k kanunda yap\u0131lan de\u011fi\u015fikli\u011fin, b\u00fcy\u00fck bir reform niteli\u011finde oldu\u011funu ifade etti.<\/p>\n \u015eim\u015fek, yakla\u015f\u0131k 2 y\u0131ld\u0131r s\u00fcren b\u00fcy\u00fck bir \u00e7al\u0131\u015fmayla, kanunu g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131na uyacak \u015fekilde yenilediklerini kaydetti.<\/p>\n GEREKL\u0130 \u0130NCELEMELER YAPILDI<\/strong><\/p>\n Kanunun yeniden yaz\u0131m\u0131yla ilgili \u00e7al\u0131\u015fmalar\u0131n Eyl\u00fcl 2013’te ba\u015flad\u0131\u011f\u0131n\u0131 anlatan \u015eim\u015fek, \u015f\u00f6yle konu\u015ftu:<\/p>\n “Yaz\u0131m s\u00fcrecinde T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (T\u00dcRMOB), T\u00fcrkiye Odalar ve Borsalar Birli\u011fi (TOBB), \u00fcniversiteler, T\u00fcrk Sanayicileri ve \u0130\u015fadamlar\u0131 Derne\u011fi (T\u00dcS\u0130AD), M\u00fcstakil Sanayici ve \u0130\u015fadamlar\u0131 Derne\u011fi (M\u00dcS\u0130AD), T\u00fcrkiye Bankalar Birli\u011fi ve T\u00fcrkiye Barolar Birli\u011fi gibi konunun ilgilisi olan kurulu\u015flar\u0131n g\u00f6r\u00fc\u015fleri al\u0131nd\u0131. Vergi Konseyi taraf\u0131ndan daha \u00f6nce haz\u0131rlanm\u0131\u015f Vergi Usul Kanunu tasla\u011f\u0131 da incelendi.<\/p>\n Ayr\u0131ca Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n daha \u00f6nce verdi\u011fi g\u00f6r\u00fc\u015fler, mahkeme kararlar\u0131, konuyla ilgili g\u00f6r\u00fc\u015f, \u00f6neri ve makaleler de titizlikle de\u011ferlendirildi, vergi usul hukukuna ili\u015fkin uluslararas\u0131 uygulamalar analiz edildi. Aral\u0131k 2014’ten itibaren de Vergi Usul Kanunu, m\u00fcesseseler bazl\u0131 ele al\u0131narak madde yaz\u0131m \u00e7al\u0131\u015fmalar\u0131na yo\u011funluk verildi ve \u015fuan itibariyle madde yaz\u0131mlar\u0131 neredeyse tamamland\u0131.”<\/p>\n DETAYLAR \u0130LER\u0130K\u0130 G\u00dcNLERDE A\u00c7IKLANACAK<\/strong><\/p>\n Maliye Bakan\u0131 Mehmet \u015eim\u015fek, yap\u0131lan \u00e7al\u0131\u015fmalar\u0131 ve kanunun neler getirdi\u011fini, ilerleyen g\u00fcnlerde detayl\u0131 olarak kamuoyuyla payla\u015facaklar\u0131n\u0131 bildirdi.<\/p>\n \u015eu an i\u00e7in sadece baz\u0131 \u00f6zetler yapabilece\u011fini dile getiren \u015eim\u015fek, 1961 y\u0131l\u0131ndan bu yana 63 farkl\u0131 kanunla de\u011fi\u015fiklik yap\u0131lan t\u00fcm h\u00fck\u00fcmlerin yeniden ele al\u0131nd\u0131\u011f\u0131n\u0131, maddelerin daha k\u0131sa, anla\u015f\u0131l\u0131r hale getirildi\u011fini dile getirdi.<\/p>\n \u015eim\u015fek, Vergi Usul Kanunu ba\u015fta olmak \u00fczere, 3100 say\u0131l\u0131 Katma De\u011fer Vergisi M\u00fckelleflerinin \u00d6deme Kaydedici Cihaz Kullanmalar\u0131 Mecburiyeti Hakk\u0131ndaki Kanun, 1905 say\u0131l\u0131 \u0130hbar \u0130kramiyesine \u0130li\u015fkin Kanun, 4358 say\u0131l\u0131 Kanunun vergi kimlik numaras\u0131yla ilgili h\u00fck\u00fcmleri ve 5604 say\u0131l\u0131 Kanunun mali tatil ihdas\u0131yla ilgili h\u00fck\u00fcmlerinin g\u00f6zden ge\u00e7irildi\u011fini s\u00f6yledi.<\/p>\n Bu kanunlarda d\u00fczenlenen hususlar\u0131n, g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131na uygun olarak yeni Kanun i\u00e7inde ele al\u0131nd\u0131\u011f\u0131n\u0131 aktaran \u015eim\u015fek, “Vergi Usul Kanunu ve yukar\u0131da yer verilen kanunlarda yer alan toplam 521 kanun maddesi, 321 maddeye indirildi” diye konu\u015ftu.<\/p>\n M\u00dcKELLEF HAKLARI \u00d6N PLANA \u00c7IKARILDI<\/strong><\/p>\n E-Defter, E-Fatura gibi uygulamalardan daha etkin \u015fekilde faydalanmak ve benzer uygulamalar geli\u015ftirmek amac\u0131yla bir\u00e7ok maddenin, elektronik y\u00f6ntem ve uygulamalara imkan sa\u011flayacak \u015fekilde yeniden yaz\u0131ld\u0131\u011f\u0131n\u0131 belirten \u015eim\u015fek, uluslararas\u0131 ekonomik i\u015f ve i\u015flemlerin yayg\u0131nla\u015ft\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131narak, uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine ili\u015fkin yeni h\u00fck\u00fcmlerin ihdas edildi\u011fini kaydetti.<\/p>\n Ayr\u0131ca, kay\u0131t d\u0131\u015f\u0131 ekonomiyle m\u00fccadele hedefine y\u00f6nelik, ceza h\u00fck\u00fcmleri ba\u015fta olmak \u00fczere pek \u00e7ok maddenin yeniden ele al\u0131nd\u0131\u011f\u0131 bilgisini veren \u015eim\u015fek, s\u00f6zlerini \u015f\u00f6yle tamamlad\u0131:<\/p>\n “M\u00fckellef haklar\u0131 kavram\u0131 kanun metnine yerle\u015ftirilerek, \u00f6n plana \u00e7\u0131kart\u0131ld\u0131. M\u00fckelleflerin vergi uyum dereceleri belirlenerek, uyumlu m\u00fckelleflere pozitif ayr\u0131mc\u0131 uygulamalar yap\u0131lma imkan\u0131 getiriliyor. H\u0131zla de\u011fi\u015fen ekonomik hayata daha h\u0131zl\u0131 adapte olmay\u0131 sa\u011flayacak tedbirler getiriliyor, kanunun idareye verdi\u011fi yetki maddeleri de yeniden ele al\u0131n\u0131yor. Kanun tasla\u011f\u0131n\u0131 ilk etapta kamuoyu ve ilgili Bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015flerine a\u00e7aca\u011f\u0131z ve g\u00f6r\u00fc\u015flerin al\u0131nmas\u0131n\u0131n ard\u0131ndan Bakanlar Kuruluna sunaca\u011f\u0131z.”<\/p>\n Kaynak. \u0130nternethaber<\/p>\n","protected":false},"excerpt":{"rendered":" Maliye Bakan\u0131 Mehmet \u015eim\u015fek, 1961 y\u0131l\u0131ndan bu yana uygulamada olan Vergi Usul Kanunu’nu, g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131na uyacak \u015fekilde yenilediklerini bildirdi.<\/p>\n","protected":false},"author":1,"featured_media":415,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,1,5,7],"tags":[],"class_list":["post-414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-muhasebe","category-vergi"],"views":1067,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=414"}],"version-history":[{"count":4,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/414\/revisions"}],"predecessor-version":[{"id":419,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/414\/revisions\/419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/415"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}