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ARTICLE · 18 APRIL 2018

İzaha Davet - (Vergi İncelemesi mi İzaha Davet mi?)

NAZALI Attorney Partnership
NAZALI Attorney Partnership
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NAZALI Attorney Partnership

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Makalemizde, yurt dışındaki hizmet sunucuları tarafından vergi mükellefi olmayan kişilere elekGerekçesinde de belirtildiği üzere getiriliş amaçlarından biri vergiye gönüllü uyumun...

TurkeyTax
Mükerrem Yanar
Mükerrem Yanar
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ÖZET

Makalemizde, yurt dışındaki hizmet sunucuları tarafından vergi mükellefi olmayan kişilere elekGerekçesinde de belirtildiği üzere getiriliş amaçlarından biri vergiye gönüllü uyumun artırılması olan ve 213 sayılı Vergi Usul Kanunu ("VUK")'nun 370. maddesinde düzenlenen izaha davet müessesesi, vergi incelemesine başlanılmadan veya takdir komisyonuna sevk edilmeden önce verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından yapılmış ön tespitlerle ilgili olarak mükelleflerden açıklama talep edilmesidir.

Henüz uygulamasının nasıl olduğunun çok iyi bilinmemesi, bu konuda mevzuatta yer alan düzenlemelerin bazı tereddütler yaratıyor olması yanında hem İdarece hem de mükellefler açısından olumlu beklentileri yüksek bir müessese olarak görünmektedir.

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