{"id":8683,"date":"2024-11-18T14:17:21","date_gmt":"2024-11-18T11:17:21","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8683"},"modified":"2024-11-18T14:29:37","modified_gmt":"2024-11-18T11:29:37","slug":"vergi-ziyai-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/","title":{"rendered":"Vergi Ziya\u0131 Cezas\u0131 Nedir? Neden Kesilir?"},"content":{"rendered":"\n<p>Vatanda\u015flardan i\u015fletmelere \u00e7ok \u00e7e\u015fitli kesimlerin dikkat etmesi gereken sorumluluklardan biri \u015f\u00fcphesiz vergidir.<strong> <\/strong>Devletle vatanda\u015flar aras\u0131ndaki ba\u011f\u0131n maddi g\u00f6r\u00fcn\u00fcmlerinden biri olan vergi, y\u00fczy\u0131llard\u0131r devletlerin vatanda\u015flar ad\u0131na harcamak i\u00e7in vatanda\u015flardan \u00e7e\u015fitli \u015fekillerde toplad\u0131\u011f\u0131 paraya verilen isimdir. Kanun, baz\u0131 h\u00e2llerde vergi m\u00fckelleflerine veya sorumlulara \u00e7e\u015fitli yapt\u0131r\u0131mlarda bulunulmas\u0131n\u0131 \u00f6ng\u00f6r\u00fcr. Bu h\u00e2llerden biri de vergi ziya\u0131d\u0131r ve vergi m\u00fckelleflerinin veya sorumlular\u0131n dikkat etmesi gereken konulardan biridir. Peki, vergi ziya\u0131 nedir? Vergi ziya\u0131na sebebiyet verenlerin kar\u015f\u0131la\u015faca\u011f\u0131 cezalar nelerdir?<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Nedir\" >Vergi Ziya\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Nedir\" >Vergi Ziya\u0131 Cezas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Hukumleri_Nelerdir\" >Vergi Ziya\u0131 H\u00fck\u00fcmleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Neden_Kesilir\" >Vergi Ziya\u0131 Cezas\u0131 Neden Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Hesaplama_Nasil_Yapilir\" >Vergi Ziya\u0131 Cezas\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Uzlasma_Indirimi_Ne_Kadar\" >Vergi Ziya\u0131 Cezas\u0131 Uzla\u015fma \u0130ndirimi Ne Kadar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Siliniyor_mu\" >Vergi Ziya\u0131 Cezas\u0131 Siliniyor mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Zaman_Asimi_Ne_Kadar\" >Vergi Ziya\u0131 Cezas\u0131 Zaman A\u015f\u0131m\u0131 Ne Kadar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Ziyai_Cezasi_Nasil_Odenir\" >Vergi Ziya\u0131 Cezas\u0131 Nas\u0131l \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/vergi-ziyai-nedir\/#Vergi_Sureclerinizde_Mukellef_Yaninizda\" >Vergi S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Nedir\"><\/span>Vergi Ziya\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 341. maddesinde<\/a> vergi ziya\u0131n\u0131n ne oldu\u011fu a\u00e7\u0131klan\u0131r. Bu maddeye g\u00f6re vergi ziya\u0131, vergi m\u00fckellefinin veya sorumlusunun vergilendirmeyle ilgili sorumluluklar\u0131n\u0131 zaman\u0131nda yerine getirmemesi veya ge\u00e7 yerine getirmesiyle olu\u015fan ge\u00e7 veya eksik vergi tahakkukunu ifade eder. Yani \u00f6denmesi gereken bir vergi zaman\u0131nda \u00f6denmezse veya vergi tutar\u0131 eksik bir bi\u00e7imde \u00f6denirse vergi ziya\u0131 ortaya \u00e7\u0131kar. Maddenin di\u011fer f\u0131kralar\u0131nda vergi ziya\u0131n\u0131n farkl\u0131 g\u00f6r\u00fcn\u00fc\u015fleri de a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Buna g\u00f6re,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7e\u011fe ayk\u0131r\u0131 durumlar\u0131 beyan ederek vergi \u00f6demekten ka\u00e7\u0131nan veya \u00f6denen vergileri geri alan ki\u015filer de vergi ziya\u0131na sebebiyet vermi\u015f say\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li>Bu durumlarda verginin sonradan tahakkuk etmesi veya geri \u00f6denen verginin tekrardan vergi dairesine \u00f6denmesi, vergi ziya\u0131n\u0131n yapt\u0131r\u0131mlar\u0131n\u0131n uygulanmas\u0131na engel olmaz.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Nedir\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131na say\u0131lan \u015fekillerde sebebiyet veren ki\u015filer i\u00e7in Vergi Usul Kanunu\u2019nun cezalara ili\u015fkin olan ikinci k\u0131sm\u0131nda ge\u00e7en 344. maddede cezalar \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu maddeye g\u00f6re vergi ziya\u0131n\u0131n \u00e7e\u015fidine g\u00f6re cezan\u0131n i\u00e7eri\u011fi de de\u011fi\u015fiklik g\u00f6stermektedir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ge\u00e7 veya eksik \u00f6denen vergi sebebiyle vergi m\u00fckelleflerine veya sorumlular\u0131na, ziyaa u\u011frat\u0131lan verginin bir kat\u0131 oran\u0131nda,<\/li>\n\n\n\n<li>Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu a\u00e7\u0131klayan 359. maddedeki su\u00e7lardan birinin i\u015flenmesi ve ceza mahkemelerinden \u00e7\u0131kan bir mahkumiyet karar\u0131 olmas\u0131 h\u00e2linde ziyaa u\u011frat\u0131lan verginin \u00fc\u00e7 kat\u0131 oran\u0131nda ceza verilir. Bu oran, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7una i\u015ftirak eden di\u011fer ki\u015filer i\u00e7in ilgili tutar\u0131n bir kat\u0131 olarak uygulan\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Hukumleri_Nelerdir\"><\/span>Vergi Ziya\u0131 H\u00fck\u00fcmleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131 h\u00fck\u00fcmleri, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 341. maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re vergi ziya\u0131n\u0131n olu\u015fabilmesi i\u00e7in birka\u00e7 unsurun bulunmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu unsurlardan ilki, ki\u015filerin sahip oldu\u011fu vergi \u00f6devlerinin zaman\u0131nda yerine getirilmemesi veya eksik yerine getirilmesidir.<\/li>\n\n\n\n<li>\u0130kinci unsursa bu verginin zaman\u0131nda tahakkuk ettirilmemesi veya eksik tahakkuk ettirilmesidir. Verginin tahakkuku, tebli\u011f edilen bir verginin \u00f6denecek safhaya gelmesidir.&nbsp;<\/li>\n\n\n\n<li>Bunlara ek olarak \u015fahsi, medeni h\u00e2ller veya aile durumu hakk\u0131nda ger\u00e7e\u011fe ayk\u0131r\u0131 beyan olu\u015fturarak vergiyi indirimli \u00f6deyenler veya vergi \u00f6demesini geri alanlar da vergi ziya\u0131na sebebiyet vermi\u015f say\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"701\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/vergi-ziyai-cezasi-neden-kesilir-1024x701.jpeg\" alt=\"vergi ziya\u0131 cezas\u0131 neden kesilir\" class=\"wp-image-8689\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/vergi-ziyai-cezasi-neden-kesilir-1024x701.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/vergi-ziyai-cezasi-neden-kesilir-300x205.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/vergi-ziyai-cezasi-neden-kesilir-768x525.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/vergi-ziyai-cezasi-neden-kesilir.jpeg 1216w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Neden_Kesilir\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Neden Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131 cezas\u0131, vergi m\u00fckelleflerinin veya sorumlular\u0131n\u0131n vergileri ge\u00e7 veya eksik \u00f6demesi sonucunda olu\u015fan vergi kayb\u0131ndan do\u011fan zararlar\u0131n kar\u015f\u0131lanmas\u0131 amac\u0131ya vergi dairelerince idari para cezas\u0131 olarak kesilir. Burada ama\u00e7, <a href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/\">vergi m\u00fckellefleri<\/a> ve sorumlular\u0131n\u0131 vergilerini zaman\u0131nda ve eksiksiz \u00f6demeye te\u015fvik etmektir. \u00c7e\u015fitli sebeplerle vergi ziya\u0131 cezas\u0131 kesilebilir.<\/p>\n\n\n\n<p>Bu sebeplerden baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sahte belge d\u00fczenlemek, kullanmak veya basmak,<\/li>\n\n\n\n<li>Muhasebe hileleri yapmak,<\/li>\n\n\n\n<li>Defter ve belgeleri verilen s\u00fcre i\u00e7inde inceleme eleman\u0131na teslim etmemek,<\/li>\n\n\n\n<li>\u0130\u015flemle ilgisi bulunmayan ki\u015filer ad\u0131na hesap a\u00e7mak veya kullanmak.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Hesaplama_Nasil_Yapilir\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131 cezas\u0131 baz\u0131 unsurlara g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilmektedir. \u00d6rne\u011fin gecikme faizi oran\u0131 veya verginin \u00f6denmesi gereken tarihten ceza ihbarnamesinin yaz\u0131ld\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcrenin vergi ziya\u0131 cezas\u0131nda etkisi bulunur.<\/p>\n\n\n\n<p>Vergi ziya\u0131 hesab\u0131, kayba u\u011frat\u0131lan verginin gecikme faizi oran\u0131na g\u00f6re hesaplan\u0131r. Bu hesaplama i\u00e7in \u00f6ncelikle verginin \u00f6denmesi gereken tarihten cezan\u0131n kesilece\u011fi tarihe kadar ge\u00e7en ay say\u0131s\u0131 al\u0131n\u0131r ve bu say\u0131 yar\u0131ya b\u00f6l\u00fcn\u00fcr. Sonra bu sonucu kayba u\u011frat\u0131lan vergi miktar\u0131na ekleyerek toplam vergi ziya\u0131 hesaplan\u0131r. Yani kaybedilen vergiye gecikme faizi eklenerek son tutar bulunmu\u015f olur. E\u011fer nitelikli h\u00e2liyle i\u015flenen bir vergi ziya\u0131 su\u00e7u mevcutsa bu sonu\u00e7 \u00fc\u00e7le \u00e7arp\u0131l\u0131r. Belgede sahtecilikle i\u015flenen vergi ziya\u0131 su\u00e7u nitelikli h\u00e2l say\u0131l\u0131r ve bu su\u00e7 ilgili kanunun 359. maddesinde detayland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Uzlasma_Indirimi_Ne_Kadar\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Uzla\u015fma \u0130ndirimi Ne Kadar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellefler tahriyat \u00f6ncesi ve sonras\u0131 uzla\u015fma iste\u011finde bulunabilir. Uzla\u015fma, vergi m\u00fckellefleri ve vergi daireleri aras\u0131nda bir orta yol bulmak i\u00e7in yap\u0131l\u0131r. Tahriyat \u00f6ncesi uzla\u015fmada haklar\u0131nda inceleme ba\u015flat\u0131lm\u0131\u015f m\u00fckelleflerin hen\u00fcz sonu\u00e7 \u00e7\u0131kmadan bu yola ba\u015fvurmas\u0131 gerekir.<\/p>\n\n\n\n<p>M\u00fckellefler, incelemenin tutulmaya ba\u015flanmas\u0131ndan itibaren son tutana\u011f\u0131n yaz\u0131ld\u0131\u011f\u0131 zamana kadar uzla\u015fma yoluna ba\u015fvurabilir. Uzla\u015fmada belirlenen miktar\u0131n %75\u2019inin bir ayl\u0131k s\u00fcre i\u00e7inde \u00f6denmesiyle %25\u2019lik bir uzla\u015fma indirimi yap\u0131l\u0131r.<\/p>\n\n\n\n<p>Tahriyat sonras\u0131 yap\u0131lacak uzla\u015fma iste\u011fi i\u00e7in m\u00fckelleflerin ba\u011fl\u0131 olduklar\u0131 veri dairesi taraf\u0131ndan tarh edilmi\u015f veri ve\/veya kesilmi\u015f veri ziya\u0131 cezas\u0131n\u0131 g\u00f6steren vergi\/ceza ihbarnamesinin m\u00fckellefe tebli\u011f edilmi\u015f olmas\u0131 gerekir. Bu uzla\u015fma iste\u011fi 30 g\u00fcn i\u00e7inde beyan edilmelidir. Vergi dairelerinin konumlar\u0131na ve komisyonlara g\u00f6re yetki s\u0131n\u0131rlar\u0131 de\u011fi\u015fiklik g\u00f6sterir. Ayn\u0131 \u015fekilde uzla\u015fmada belirlenen miktar\u0131n bir ay i\u00e7inde \u00f6denmesiyle %25\u2019lik bir indirim yap\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Siliniyor_mu\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Siliniyor mu?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131 cezas\u0131 \u00e7e\u015fitli \u015fekillerde iptal edilebilir. Bunlardan ilki, cezan\u0131n haks\u0131z veya fahi\u015f oldu\u011funu d\u00fc\u015f\u00fcnen m\u00fckelleflerin veya vergi sorumlular\u0131n\u0131n a\u00e7abilece\u011fi iptal davas\u0131yla ger\u00e7ekle\u015fir. E\u011fer cezaya yer olmad\u0131\u011f\u0131 y\u00f6n\u00fcnde bir karar al\u0131nd\u0131ysa bu davay\u0131 kazanan m\u00fckellefler ve vergi sorumlular\u0131 cezay\u0131 \u00f6deme zorunlulu\u011fundan kurtulur. Ayr\u0131ca vergi ziya\u0131 cezas\u0131, di\u011fer baz\u0131 vergi t\u00fcrleri gibi zaman a\u015f\u0131m\u0131na da u\u011frayabilir. B\u00f6ylece bu cezan\u0131n tahsili istenemez h\u00e2le gelir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Zaman_Asimi_Ne_Kadar\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Zaman A\u015f\u0131m\u0131 Ne Kadar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Zaman a\u015f\u0131m\u0131, belirtilen s\u00fcrelerin ge\u00e7mesiyle verginin ortadan kalkmas\u0131d\u0131r. Zaman a\u015f\u0131m\u0131, m\u00fckellefin veya vergi sorumlusunun bu y\u00f6nde bir iste\u011finin olup olmamas\u0131n ba\u011fl\u0131 olmadan i\u015fler. Yani zaman a\u015f\u0131m\u0131 kendili\u011finden y\u00fcr\u00fcrl\u00fc\u011fe girer, ilgililerin bir \u015fey yapmas\u0131na gerek yoktur.<\/p>\n\n\n\n<p>Vergi ziya\u0131 cezas\u0131n\u0131n zaman a\u015f\u0131m\u0131 s\u00fcresi be\u015f y\u0131ld\u0131r. Vergi Usul Kanunu\u2019nun 114. maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere vergi alaca\u011f\u0131n\u0131n do\u011fdu\u011fu y\u0131ldan sonraki y\u0131l\u0131n ba\u015f\u0131ndan itibaren bu be\u015f y\u0131l i\u015flemeye ba\u015flar. Be\u015f y\u0131l\u0131n sonundaysa zaman a\u015f\u0131m\u0131 s\u00fcresi dolar ve vergi m\u00fckellefi veya sorumlusu bu cezay\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden kurtulur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Ziyai_Cezasi_Nasil_Odenir\"><\/span>Vergi Ziya\u0131 Cezas\u0131 Nas\u0131l \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi ziya\u0131 cezas\u0131n\u0131 \u00f6demek isteyen m\u00fckellefler veya vergi sorumlular\u0131, \u00f6ncelikle bu istekleri do\u011frultusunda bir vergi dairesine ba\u015fvuruda bulunmal\u0131d\u0131r. Vergi dairelerinde bulunan vezneler arac\u0131l\u0131\u011f\u0131yla vergi ziya\u0131 \u00f6demesi yap\u0131labilir. Ayr\u0131ca internet \u00fczerinden de bu \u00f6deme art\u0131k kolayl\u0131kla yap\u0131labilmektedir. Verginin \u00f6dendi\u011fi zaman ise \u00f6denecek miktar\u0131n belirlenmesinde \u00f6nem arz eder.<\/p>\n\n\n\n<p>Vergi Usul Kanunu\u2019nda a\u00e7\u0131klanan vergi ziya\u0131 ceza indirimi, ceza ihbarnamesinin tebli\u011finden itibaren 30 g\u00fcn i\u00e7inde ilgili vergi dairesine ba\u015fvurulmas\u0131yla vergi veya vergi fark\u0131n\u0131n indirimden arta kalan k\u0131sm\u0131n\u0131n vadesinde \u00f6denmesiyle yap\u0131l\u0131r. Bu indirim cezalar\u0131n yar\u0131s\u0131 olarak yap\u0131l\u0131r. M\u00fckellef veya vergi sorumlusu cezalar\u0131 vaktinde \u00f6demez veya cezay\u0131 dava konusu yaparsa bu indirimden faydalanamaz.&nbsp;<\/p>\n\n\n\n<p>Ayr\u0131ca 344. maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda a\u00e7\u0131klan\u0131r: Vergi incelemesine ba\u015flan\u0131lmas\u0131ndan veya takdir komisyonuna sevk edilmesinden sonra verilenler hari\u00e7, kanuni s\u00fcresi ge\u00e7tikten sonra verilen vergi beyannameleri i\u00e7in de bu cezaya yar\u0131 oran\u0131nda indirim uygulan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Sureclerinizde_Mukellef_Yaninizda\"><\/span>Vergi S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak Amerika, \u0130ngiltere ve T\u00fcrkiye\u2019de \u015firket kurma s\u00fcrecinde yan\u0131n\u0131zda oldu\u011fumuz gibi kurdu\u011funuz \u015firketin sanal muhasebe ve vergi s\u00fcre\u00e7lerinde de size hizmet veriyoruz. Uzman kadromuz sayesinde vergilerinizi kolayca y\u00f6netebilir ve takip edebilirsiniz. Vergilerinizi zaman\u0131nda ve eksiksiz \u00f6demek i\u00e7in takip etmek M\u00fckellef\u2019le \u00e7ok kolay!<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=213&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=213&amp;MevzuatTur=1&amp;MevzuatTertip=4<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-tarhiyat_sonrasi_uzlasma_brosur.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-tarhiyat_sonrasi_uzlasma_brosur.pd<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vatanda\u015flardan i\u015fletmelere \u00e7ok \u00e7e\u015fitli kesimlerin dikkat etmesi gereken sorumluluklardan biri \u015f\u00fcphesiz vergidir. Devletle vatanda\u015flar aras\u0131ndaki ba\u011f\u0131n maddi g\u00f6r\u00fcn\u00fcmlerinden biri olan vergi, y\u00fczy\u0131llard\u0131r devletlerin vatanda\u015flar ad\u0131na harcamak i\u00e7in vatanda\u015flardan \u00e7e\u015fitli \u015fekillerde toplad\u0131\u011f\u0131 paraya verilen isimdir. Kanun, baz\u0131 h\u00e2llerde vergi m\u00fckelleflerine veya sorumlulara \u00e7e\u015fitli yapt\u0131r\u0131mlarda bulunulmas\u0131n\u0131 \u00f6ng\u00f6r\u00fcr. Bu h\u00e2llerden biri de vergi ziya\u0131d\u0131r ve vergi m\u00fckelleflerinin veya &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8688,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-8683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=8683"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8683\/revisions"}],"predecessor-version":[{"id":8695,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8683\/revisions\/8695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8688"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}