{"id":18479,"date":"2021-10-07T10:02:00","date_gmt":"2021-10-07T10:02:00","guid":{"rendered":"https:\/\/istanbulchannel.net\/index.php\/2021\/10\/07\/ato-baskani-baran-vergi-yasa-teklifini-degerlendirdi-reel-sektor-uzaktan-incelemeye-hazir-degil\/"},"modified":"2021-10-07T10:02:00","modified_gmt":"2021-10-07T10:02:00","slug":"ato-baskani-baran-vergi-yasa-teklifini-degerlendirdi-reel-sektor-uzaktan-incelemeye-hazir-degil","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/10\/07\/ato-baskani-baran-vergi-yasa-teklifini-degerlendirdi-reel-sektor-uzaktan-incelemeye-hazir-degil\/","title":{"rendered":"ATO Ba\u015fkan\u0131 Baran, Vergi Yasa Teklifini De\u011ferlendirdi: \u201cReel sekt\u00f6r uzaktan incelemeye haz\u0131r de\u011fil\u201d"},"content":{"rendered":"\n<div><img decoding=\"async\" src=\"https:\/\/istanbulchannel.net\/wp-content\/uploads\/2021\/10\/ato-baskani-baran-vergi-yasa-teklifini-degerlendirdi-reel-sektor-uzaktan-incelemeye-hazir-degil.jpg\" class=\"ff-og-image-inserted\"><\/div>\n<p> Ankara Ticaret Odas\u0131 (ATO) Y\u00f6netim Kurulu Ba\u015fkan\u0131 G\u00fcrsel Baran, Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi\u2019nde yer alan ve vergi denetimlerinin uzaktan yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn k\u0131lan d\u00fczenlemenin dijitalle\u015fmenin tamamen benimsenemedi\u011fi bu s\u00fcre\u00e7te m\u00fckellefe fayda sa\u011flamayaca\u011f\u0131n\u0131 belirterek, \u201cReel sekt\u00f6r uzaktan incelemeye haz\u0131r de\u011fil\u201d dedi. <\/p>\n<div id=\"iceriks\" readability=\"62\">\n<p>ATO Ba\u015fkan\u0131 G\u00fcrsel Baran, yaz\u0131l\u0131 bir a\u00e7\u0131klama yaparak TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019nda kabul edilen Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifini de\u011ferlendirdi. T\u00fcrkiye\u2019nin Vergi Usul Kanunu ba\u015fta olmak \u00fczere vergi d\u00fczenlemelerini i\u00e7eren kanunlar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihlerinin yar\u0131m asr\u0131 buldu\u011funu kaydeden Baran, s\u00f6z konusu yasalar\u0131n g\u00fcn\u00fcn ihtiya\u00e7lar\u0131na g\u00f6re yeniden d\u00fczenlenmesinin reel sekt\u00f6r i\u00e7in faydal\u0131 oldu\u011funu s\u00f6yledi. TBMM g\u00fcndeminde bulunan yasa teklifinde \u00f6ncelikli konular\u0131n ele al\u0131nd\u0131\u011f\u0131na dikkat \u00e7eken Baran, baz\u0131 maddelerin ihtiyac\u0131 kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 ancak baz\u0131 maddelerin g\u00fcncellenmesi gerekti\u011fini ifade etti. Baran, \u201cTBMM g\u00fcndeminde yer alan d\u00fczenlemenin teknolojideki geli\u015fmeler ve i\u015f d\u00fcnyam\u0131z\u0131n \u00fcretme ve geli\u015fme azmine uygun bir i\u00e7erikle hayata ge\u00e7irilece\u011fine inan\u0131yoruz\u201d dedi.<\/p>\n<p>\u201cBelge ve kay\u0131tlar\u0131n ta\u015f\u0131nmas\u0131 gibi ek bir k\u00fclfet ortaya \u00e7\u0131karma riski ta\u015f\u0131maktad\u0131r\u201d<\/p>\n<p>Halen y\u0131lda d\u00f6rt kez tahsil edilen ge\u00e7ici verginin \u00fc\u00e7 kez tahsil edilecek olmas\u0131n\u0131n i\u015f d\u00fcnyas\u0131n\u0131n talep etti\u011fi bir d\u00fczenleme oldu\u011funu hat\u0131rlatan Baran, gelir vergisinden istisna tutulan devlet desteklerinin tevkifat d\u0131\u015f\u0131nda b\u0131rak\u0131lmas\u0131n\u0131n da do\u011fru olaca\u011f\u0131n\u0131 s\u00f6yledi. Teklifin vergi incelemesini \u201cuzaktan\u201d yapmay\u0131 m\u00fcmk\u00fcn hale getiren bir d\u00fczenleme i\u00e7erdi\u011fini kaydeden Baran, \u201cVergi Usul Kanunu incelemenin yap\u0131laca\u011f\u0131 yeri kural olarak incelemeye tabi olan\u0131n i\u015f yerinde yap\u0131lmas\u0131 gerekti\u011fini, bunun uygun olmamas\u0131 halinde dairede yap\u0131labilece\u011fini h\u00fckme ba\u011flam\u0131\u015f durumda. Burada incelemenin vergiyi do\u011furan olaylar\u0131n meydana geldi\u011fi i\u015f yerinde yap\u0131lmas\u0131, inceleme yapan ki\u015finin i\u015f yerini g\u00f6rmesi, i\u015fin niteliklerini g\u00f6zlemlemesi, muhasebe biriminden bilgi almas\u0131 ve i\u015f yerini g\u00f6zlemlemesi a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Bir i\u015fletmenin incelemeye al\u0131nmas\u0131, di\u011fer m\u00fckellefler a\u00e7\u0131s\u0131ndan da cayd\u0131r\u0131c\u0131 etki do\u011furmas\u0131 itibariyle sistemin sa\u011fl\u0131kl\u0131 i\u015flemesine hizmet etmektedir. Mevcut d\u00fczenin de\u011fi\u015ftirilmesi ve incelemenin ba\u015fka bir fiziki mekanda yap\u0131lmas\u0131n\u0131n sa\u011flanmas\u0131, defter, belge ve kay\u0131tlar\u0131n ta\u015f\u0131nmas\u0131 gibi ek bir k\u00fclfet ortaya \u00e7\u0131karma riski ta\u015f\u0131maktad\u0131r. \u0130\u015f hacmi b\u00fcy\u00fck vergi m\u00fckelleflerin devletleri ta\u015f\u0131mas\u0131 da, dairenin o defterleri muhafaza etmesi de bir sorun olarak ortaya \u00e7\u0131kabilir. Dijitalle\u015fmenin yeterince benimsenmedi\u011fi bu s\u00fcre\u00e7te uzaktan denetim m\u00fckelleflere kolayl\u0131ktan \u00f6te y\u00fck ve kayg\u0131 getirecektir\u201d diye konu\u015ftu.<\/p>\n<p>\u201cUyumlu m\u00fckellef indirimine ili\u015fkin yap\u0131lan d\u00fczenleme, vergiye uyumu art\u0131racak ve d\u00fczenli \u00f6demeyi te\u015fvik edecek nitelik ta\u015f\u0131mamaktad\u0131r\u201d<\/p>\n<p>Teklifle basit usulde vergi m\u00fckellefi olanlar\u0131n gelir vergisinden istisna tutulmas\u0131n\u0131n yer ald\u0131\u011f\u0131n\u0131 hat\u0131rlatan Baran, bu grupta yer alan m\u00fckelleflerin defter tutmad\u0131\u011f\u0131n\u0131, vergi tevkifat\u0131 yapmad\u0131\u011f\u0131n\u0131, ge\u00e7ici vergi beyannamesi vermedi\u011fini ve teslim ve hizmetlerinin KDV\u2019den istisna olmas\u0131 nedeniyle KDV beyannamesi de vermedi\u011fini kaydetti. Baran, basit usulde vergilendirilen m\u00fckelleflere sa\u011flanan t\u00fcm avantajlara ra\u011fmen gelir vergisi istisnas\u0131 kapsam\u0131na al\u0131nmas\u0131n\u0131n kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 te\u015fvik etme ve haks\u0131z rekabete neden olma riski ta\u015f\u0131d\u0131\u011f\u0131n\u0131 dile getirdi. Baran, teklifte uyumlu vergi m\u00fckellefine indirime ili\u015fkin d\u00fczenlemelerin de yer ald\u0131\u011f\u0131n\u0131 kaydederek, \u201cUyumlu m\u00fckellef indirimine ili\u015fkin yap\u0131lan d\u00fczenleme, vergiye uyumu art\u0131racak ve d\u00fczenli \u00f6demeyi te\u015fvik edecek nitelik ta\u015f\u0131mamaktad\u0131r. Aksine, vergi indirimine hak kazanabilmek i\u00e7in aranan ko\u015fullar m\u00fckellefleri uyuma te\u015fvik etmekten uzakt\u0131r. Bu a\u00e7\u0131dan SGK\u2019n\u0131n uygulad\u0131\u011f\u0131 y\u00fczde 5\u2019lik prim deste\u011fi \u00f6rnek al\u0131nabilir ve benzeri bir uygulama hayata ge\u00e7irilerek, vergiye uyumlu m\u00fckellefi \u00f6d\u00fcllendirerek, vergi bilincini ve ahlak\u0131n\u0131n g\u00fc\u00e7lendirilecek bir yap\u0131 ortaya konmal\u0131d\u0131r\u201d dedi.<\/p>\n<p>Beyanname verme s\u00fcreleri \u00f6ne \u00e7ekilmemeli<\/p>\n<p>Baran, teklifte gelir y\u0131ll\u0131k gelir vergisi beyannamelerinin Mart ay\u0131ndan \u015eubat ay\u0131na \u00e7ekilmesinin yer ald\u0131\u011f\u0131n\u0131 belirterek, \u201cGelir vergisi m\u00fckelleflerinin i\u015f yerlerinden bilgileri toparlay\u0131p derleyip beyanname vermesi i\u00e7in 25 \u015eubat yeterli s\u00fcre olmayaca\u011f\u0131 i\u00e7in bu d\u00fczenlemede eskisi gibi Mart ay\u0131 korunmal\u0131d\u0131r\u201d dedi. Baran, ayn\u0131 \u015fekilde kurumlar vergisinde de beyanname verme s\u00fcresinin Mart ay\u0131na \u00e7ekildi\u011fini belirterek, \u015firketlerin genel kurullar\u0131n\u0131 ger\u00e7ekle\u015ftirmeden beyanname vermelerini Ticaret Kanunu a\u00e7\u0131s\u0131ndan sorun olu\u015fturaca\u011f\u0131n\u0131 ve eski tarihle devam edilmesi gerekti\u011fini vurgulad\u0131. Yeniden de\u011ferleme sistemine ili\u015fkin d\u00fczenlemenin de yerinde ve sevindirici oldu\u011funu belirten Baran, yeniden de\u011ferlemede de\u011fer art\u0131\u015f\u0131ndan vergi talep edilmesinin uygulamay\u0131 olumsuz etkileyece\u011fini kaydetti.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> ATO Ba\u015fkan\u0131 G\u00fcrsel Baran, yaz\u0131l\u0131 bir a\u00e7\u0131klama yaparak TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019nda kabul edilen Vergi Usul Kanunu ile Baz\u0131&#8230;<\/p>\n","protected":false},"author":2,"featured_media":18480,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-18479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/18479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/comments?post=18479"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/18479\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/18480"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=18479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=18479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=18479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}