<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p class="MsoNormal">Danıştay Kararına Göre: BA-BS’lerde Çağrısız Özel Usulsüzlük Cezası Kesilemez</p> <p style="text-indent:35.4pt" class="MsoNormal"><font face="Arial"><span style="font-size: 10pt; line-height: 115%">Maliye Bakanlığı Gelir İdaresi Başkanlığı’nın mevcut uygulamalarına göre ; elektronik ortamda beyanname vermeyen mükelleflerle ilgili 213 sayılı VUK. mükerrer 355.md. göre özel usulsüzlük cezası (ÖUCZ) kesmektedir. </span></font> <span style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif""> <a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftn1" title="" name="_ftnref1"> <span class="MsoFootnoteReference"> <span style="font-size: 10pt; line-height: 115%; font-family: Arial">[1]</span></span></a></span><font face="Arial"><span style="font-size: 10pt; line-height: 115%"> Özel usulsüzlük cezaları bugün itibariyle en çok aylık 1.600,00 TL ve işletme hesabı esasına göre defter tutanlar için ise aylık 600,00 TL’dir.<br /> <br /> Elektronik ortamda verilmeyen e-beyanlar için uygulanan ÖUCZ’larının fahiş olduğu konusunda meslek odalarının ve birçok kurum ve kuruluşun sürekli reaksiyonlarına karşılık Maliye Bakanlığı bu cezaları kesmekte ısrarlı olduğu görülmektedir.</span></font><span style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif""><a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftn2" title="" name="_ftnref2"><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: Arial">[2]</span></span></a></span><font face="Arial"><span style="font-size: 10pt; line-height: 115%"> Maliye Bakanlığı zaman zaman yayınladığı özelgeler ile 6111 sayılı torba yasanın geçerli olduğu dönemler için kesilen ÖUCZ’larını 6111 sayılı kanunun 4.md. kapsamına sokarak cezaların %75’ini silip bakiye %25’ini 1 yıl içerisinde ödeme olanağı tanımaktadır. Bu yasa hükmünün günümüz koşullarında da geçerli olduğu söylenebilir. <br /> <br /> Yargı cephesinden konuya bakıldığında ise ; yargı yazılı bildirim şartı yerine getirilmeksizin VUK.md. mük. 355/2 fıkrasına göre yazılı bildirim koşulu yerine getirilmeksizin elektronik ortamda beyanname verilmediğinden bahis ile kesilen ÖUCZ’larını hukuka uygun bulmayarak iptal etmektedir.</span></font><span style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif""><a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftn3" title="" name="_ftnref3"><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: Arial">[3]</span></span></a></span><font face="Arial"><span style="font-size: 10pt; line-height: 115%"> Hatta bugün itibariyle kesilen ÖUCZ’larında 01.08.2009 öncesi dönemler için vergi yargısına müraacat edenler bu cezaları tümüyle iptal ettirdikleri birçok yerel vergi mahkemesi kararı ve birçok Danıştay kararı ile iptal edileceği hükme bağlanmıştır. <br /> <br /> </span></font> <span style="font-size: 10pt; line-height: 115%; font-family: Arial"> Özetle, elektronik beyan verme hükümlülüğünün ihlali nedeniyle 213 sayılı VUK. mük.md. 355 hükmüne göre kesilen ÖUCZ’ları hukuka uyarlı değildir. Bu gibi fiiller dolayısıyla kesilecek cezaların en azından usulsüzlük fiillerine kesilen cüzi cezalar ile cezalandırılması hukuka uyarlı olacaktır. ( VUK.md.352 hükmüne göre kesilen bu gibi cezalar 60,00 TL ila 100,00 TL arasında değişebilmektedir.)<br /> <br /> Sonuç olarak, vergi yargısının hakemliğine müraacat eden birçok vergi mükellefi açtıkları davalar nedeniyle elektronik beyan ÖUCZ’larını iptal ettirebilmektedirler. Kararın dayandırıldığı gerekçe de ceza kesilmeden önce idare tarafından mükellefe mutlaka beyana çağrı mektubu yollanması gerektiği ve ayrıca yazılı bildirim koşulunun yerine getirilmediği gerekçesiyle kesilen cezalar yüksek yargı organı tarafından iptal edilmektedir. </span></p> <div style="mso-element:footnote-list"><hr width="33%" size="1" align="left" /> <div id="ftn1" style="mso-element:footnote"> <p class="MsoFootnoteText"><a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftnref1" title="" name="_ftn1"> <span class="MsoFootnoteReference"> <span style="font-size: 10.0pt; line-height: 115%; font-family: Arial"> [1]</span></span></a><font size="2" face="Arial"> Bkz. VUK.md. 355 ve konuyla ilgili yayınlanan Maliye Bakanlığı genel tebliğleri seri no:402,411,422 ve 432 no’lu genel tebliğler</font></p> </div> <div id="ftn2" style="mso-element:footnote"> <p class="MsoFootnoteText"><a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftnref2" title="" name="_ftn2"> <span class="MsoFootnoteReference"> <span style="font-size: 10.0pt; line-height: 115%; font-family: Arial"> [2]</span></span></a><font size="2" face="Arial"> Bkz. VUK.md. mük. 257 ve mük.md. 355 </font></p> </div> <div id="ftn3" style="mso-element:footnote"> <p class="MsoFootnoteText"><a href="http://www.muhasebetr.com/yazarlarimiz/nazligayealpaslan/029/#_ftnref3" title="" name="_ftn3"> <span class="MsoFootnoteReference"> <span style="font-size: 10.0pt; line-height: 115%; font-family: Arial"> [3]</span></span></a><font size="2" face="Arial"> Bkz. Danıştay vergi dava genel daireleri kurulu kararı: 12.12.2012 gün ve E:2012/327 K:2012/429</font></p> </div> </div> <p style="text-align:justify" class="MsoNormal"><font face="Arial" style="font-size: 9pt"> <span style="font-size: 10pt; font-family: Arial;"><b> <font color="#000000"> <span style="text-decoration: none;">Kaynak:</span></font> <a href="http://www.MuhasebeTR.com"> <font color="#000000"> <span style="text-decoration: none;">www.MuhasebeTR.com</span></font></a></b></span></font></p> <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>TR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> 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