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ARTICLE · 21 AUGUST 2022

Vergi İncelemelerinde Yeni Dönem

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
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Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership (BASEAK) is an Istanbul-based...

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Vergi incelemesi, 213 sayılı Vergi Usul Kanunu ("VUK")'nun 134 ila 141. maddeleri arasında düzenlenen ve mükelleflerin ödemesi gereken vergilerin doğruluğunu araştırıp tespit ederek olası vergi kayıp ve kaçaklarının önlenmesini amaçlayan bir süreçtir.

TurkeyTax
Görkem Haraçci
Görkem Haraçci
Ayse Altundal
Ayse Altundal
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Vergi incelemesi, 213 sayılı Vergi Usul Kanunu ("VUK")'nun 134 ila 141. maddeleri arasında düzenlenen ve mükelleflerin ödemesi gereken vergilerin doğruluğunu araştırıp tespit ederek olası vergi kayıp ve kaçaklarının önlenmesini amaçlayan bir süreçtir. Türkiye'de vergi sistemi mükelleflerin beyanına dayalı olduğundan, beyan edilen vergilerin doğruluğunun saptanması ve eksik beyan edilmiş vergilerin tespit edilerek vergi kayıp ve kaçaklarının önlenmesi açısından vergi incelemesi kurumu büyük önem arz etmekle birlikte, vergi incelemesinde uyulacak esaslar da incelemeye tabi olan mükelleflerin haklarının korunabilmesi açısından oldukça önemlidir.

Vergi incelemesinde uyulacak esaslar, VUK'un 140. maddesinde düzenlenmiştir. Bununla birlikte, 26 Ekim 2021 tarihli Resmî Gazete'de yayımlanarak yürürlüğe giren 7338 sayılı Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ("7338 sayılı Kanun") ile, VUK 140. maddede öngörülen incelemede uyulacak

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