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ARTICLE · 17 DECEMBER 2024

Uzlaşma Kurumunun Dünü Ve Yarını

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Devletlerin mali kaynakları arasında vergiler en önde gelmektedir. Vergi alacağının tahsilinde yargı iş yükünün birikmemesi ve alacağın hızlı tahsili...

TurkeyTax
Ayça Akçay
Ayça Akçay
İ. Enes DERELİ
İ. Enes DERELİ
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ÖZET

Devletlerin mali kaynakları arasında vergiler en önde gelmektedir. Vergi alacağının tahsilinde yargı iş yükünün birikmemesi ve alacağın hızlı tahsili, devlet işlerinin yürütülmesi ve finansman bulunması açısından büyük önem taşımaktadır. Bunun için devletlerin, mevzuatlarına uzlaşma (reconciliation) kurumunu eklemeleri söz konusu olmuştur.

1963 yılından beri vergi mevzuatımızda bulunan ve defaatle değişiklik geçiren uzlaşma kurumunda en güncel değişiklik, 18 Temmuz 2024 tarihinde komisyonda görüşülen ve Türkiye Büyük Millet Meclisi (“TBMM”) Başkanlığı'na sunulan, 2 Ağustos 2024 tarihi itibarıyla da yayımlanan 7524 sayılı Vergi Kanunları ile Bazı Kanunlarda ve 375 sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun (“7524 sayılı Kanun ve/veya Kanun”) ile meydana gelmiştir.

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