{"id":424,"date":"2019-02-26T16:28:45","date_gmt":"2019-02-26T13:28:45","guid":{"rendered":"http:\/\/ozmeric.av.tr\/?p=424"},"modified":"2019-02-26T16:40:21","modified_gmt":"2019-02-26T13:40:21","slug":"mirascilarin-vergi-borcundan-sorumlulugu-ve-vergi-borcunda-tahsil-zamanasimi","status":"publish","type":"post","link":"http:\/\/ozmeric.av.tr\/index.php\/2019\/02\/26\/mirascilarin-vergi-borcundan-sorumlulugu-ve-vergi-borcunda-tahsil-zamanasimi\/","title":{"rendered":"M\u0130RAS\u00c7ILARIN VERG\u0130 BORCUNDAN SORUMLULU\u011eU   VE  VERG\u0130 BORCUNDA TAHS\u0130L ZAMANA\u015eIMI"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>M\u0130RAS\u00c7ILARIN VERG\u0130 BORCUNDAN SORUMLULU\u011eU<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0VE<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>VERG\u0130 BORCUNDA TAHS\u0130L ZAMANA\u015eIMI<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><em>Ocak, 2019<\/em><\/p>\n<p><em>Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Kamu alacaklar\u0131n\u0131n tahsili amac\u0131yla, vergi daireleri taraf\u0131ndan murislerin (vefat eden \u015fah\u0131slar\u0131n) miras\u00e7\u0131lar\u0131na \u00f6deme emri g\u00f6nderilmekte ve alaca\u011f\u0131n tahsili bu \u015fekilde sa\u011flanmaya \u00e7al\u0131\u015f\u0131lmaktad\u0131r. Uygulamada murislerin vergi bor\u00e7lar\u0131n\u0131n do\u011fdu\u011fu tarihten uzun y\u0131llar sonras\u0131nda vergi daireleri taraf\u0131ndan miras\u00e7\u0131lara \u00f6deme emri g\u00f6nderildi\u011fi, t\u00fcm vergi borcunun talep edildi\u011fi g\u00f6r\u00fclmektedir. Bu sebeple, i\u015f bu \u00e7al\u0131\u015fmada miras\u00e7\u0131lar\u0131n vergi borcundan sorumlulu\u011fu ve tahsil zamana\u015f\u0131m\u0131 hususlar\u0131 izah edilmeye \u00e7al\u0131\u015f\u0131lacakt\u0131r.<\/p>\n<p>Miras\u0131 reddeden miras\u00e7\u0131lar\u0131n murisin vergi bor\u00e7lar\u0131ndan sorumlulu\u011funun olmayaca\u011f\u0131 ku\u015fkusuzdur. Miras\u0131 reddetmeyen miras\u00e7\u0131lar\u0131n ise, vergi bor\u00e7lar\u0131ndan \u00a0\u201cmiras hisse oran\u0131na\u201d g\u00f6re sorumlulu\u011fu g\u00fcndemde olacakt\u0131r. Bu sebeple \u00f6ncelikle vergi bor\u00e7lar\u0131 i\u00e7in miras\u00e7\u0131lara kar\u015f\u0131 d\u00fczenlenecek \u00f6deme emirlerinde miras\u00e7\u0131lar\u0131n hisse oranlar\u0131na g\u00f6re borcun talep edilmesi gerekmekte olup, aksi halde \u00f6deme emrinin iptali sebebi ortaya \u00e7\u0131kacakt\u0131r. Zira, 213 say\u0131l\u0131 Vergi Usul Kanununun \u201cmiras\u00e7\u0131lar\u0131n sorumlulu\u011fu\u201d ba\u015fl\u0131kl\u0131 12. maddesinde; \u00f6l\u00fcm halinde m\u00fckelleflerin \u00f6devlerinin, miras\u0131 reddetmemi\u015f kanuni ve mansup miras\u00e7\u0131lar\u0131na ge\u00e7ece\u011fi, ancak, miras\u00e7\u0131lardan her birinin \u00f6l\u00fcn\u00fcn vergi bor\u00e7lar\u0131ndan miras hisseleri nispetinde sorumlu oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>Miras\u00e7\u0131lara g\u00f6nderilen \u00f6deme emirleri bak\u0131m\u0131ndan vergi borcunun zamana\u015f\u0131m\u0131na u\u011fray\u0131p u\u011framad\u0131\u011f\u0131, zamana\u015f\u0131m\u0131n\u0131 kesen bir sebep olup olmad\u0131\u011f\u0131 da de\u011ferlendirilmesi gereken bir ba\u015fka noktad\u0131r. \u00a0Vergi Kanunlar\u0131 ile vergi bor\u00e7lar\u0131 i\u00e7in \u00e7e\u015fitli zamana\u015f\u0131m\u0131 s\u00fcreleri d\u00fczenlenmi\u015f olup, bu kapsamda tahsil zamana\u015f\u0131m\u0131 da 5 y\u0131ll\u0131k s\u00fcreye isabet etmektedir.<\/p>\n<p>6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun&#8217;un \u00a0&#8220;tahsil zamana\u015f\u0131m\u0131&#8221; ba\u015fl\u0131kl\u0131 102&#8217;nci maddesinde; amme alaca\u011f\u0131n\u0131n, vadesinin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren 5 y\u0131l i\u00e7inde tahsil edilmezse zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<p>6183 say\u0131l\u0131 Kanunun &#8220;zamana\u015f\u0131m\u0131n\u0131n kesilmesi&#8221; ba\u015fl\u0131kl\u0131 103&#8217;\u00fcnc\u00fc maddesinde ise,<\/p>\n<ul>\n<li>\u00a0\u00d6deme<\/li>\n<li>\u00a0Haciz tatbiki<\/li>\n<li>\u00a0Cebren tahsil ve takip muameleleri sonucunda yap\u0131lan her \u00e7e\u015fit tahsilat<\/li>\n<li>\u00a0\u00d6deme emri tebli\u011fi<\/li>\n<li>Mal bildirimi, mal edinme ve mal artmalar\u0131n\u0131n bildirilmesi,<\/li>\n<li>Yukardaki 5 muameleden her hangi birinin kefile veya yabanc\u0131 \u015fah\u0131s ve kurumlar m\u00fcmessillerine tatbiki veya bunlar taraf\u0131ndan yap\u0131lmas\u0131,<\/li>\n<li>\u00a0\u0130htilafl\u0131 amme alacaklar\u0131nda kaza mercilerince bozma karar\u0131 verilmesi, amme alaca\u011f\u0131n\u0131n teminata ba\u011flanmas\u0131, kaza mercilerince icran\u0131n tehirine karar verilmesi,<\/li>\n<li>\u0130ki amme idaresi aras\u0131nda mevcut bir bor\u00e7 i\u00e7in alacakl\u0131 amme idaresi taraf\u0131ndan bor\u00e7lu amme idaresine borcun \u00f6denmesi i\u00e7in yaz\u0131 ile m\u00fcracaat edilmesi,<\/li>\n<li>Amme alaca\u011f\u0131n\u0131n \u00f6zel kanunlara g\u00f6re \u00f6denmek \u00fczere m\u00fcracaatta bulunulmas\u0131 ve\/veya \u00f6deme plan\u0131na ba\u011flanmas\u0131,<\/li>\n<\/ul>\n<p>Hallerinde tahsil zamana\u015f\u0131m\u0131n\u0131n kesilece\u011fi, kesilmenin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren zamana\u015f\u0131m\u0131 yeniden i\u015flemeye ba\u015flayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<p>Bu halde amme alaca\u011f\u0131, vadesinin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren 5 y\u0131l i\u00e7inde tahsil edilmezse zamana\u015f\u0131m\u0131na u\u011frayacakt\u0131r.\u00a0 Zamana\u015f\u0131m\u0131n\u0131n kesilmesi s\u00f6z konusu olursa, tahsil zamana\u015f\u0131m\u0131 kesilmenin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131ndan itibaren yeniden ba\u015flayacak ve zamana\u015f\u0131m\u0131 yeniden kesilmez veya durmazsa 5 y\u0131l i\u00e7erisinde tahsil zamana\u015f\u0131m\u0131 s\u00fcresi dolacakt\u0131r.<\/p>\n<p>Zamana\u015f\u0131m\u0131n\u0131 kesen sebeplerin de\u011ferlendirilmesi a\u00e7\u0131s\u0131ndan \u00f6nemle belirtmek gerekir ki, Vergi Daireleri taraf\u0131ndan yap\u0131lan c\u00fczi miktarl\u0131 \u00f6demelerin zamana\u015f\u0131m\u0131 kesen sebep olarak da kabul edilmesine olanak bulunmamaktad\u0131r. Dan\u0131\u015ftay 3. Dairesi 25.09.2012 tarih ve E. 2010\/4340, K. 2012\/3047 say\u0131l\u0131 karar\u0131 ile <strong><em>\u201cZamana\u015f\u0131m\u0131 s\u00fcresinin dolmas\u0131ndan \u00f6nce yap\u0131lan c\u00fcz\u2019i tutardaki \u00f6demelerin m\u00fckellefler taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131n\u0131n kabul\u00fcn\u00fcn ticari icaplara uygun d\u00fc\u015fmedi\u011fi, s\u00f6z konusu \u00f6deme nedeniyle tahsil zamana\u015f\u0131m\u0131 s\u00fcresinin kesildi\u011finden bahsedilmesine olanak bulunmad\u0131\u011f\u0131\u201d<\/em><\/strong> \u015feklinde karar vermi\u015ftir.<\/p>\n<p>Nihayetinde, hukuka ayk\u0131r\u0131l\u0131k bar\u0131nd\u0131ran bir \u00f6deme emrinin tebli\u011fi halinde, tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7erisinde \u00f6deme emrinin iptali talepli dava a\u00e7ma hakk\u0131 d\u00fczenlenmi\u015ftir. 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun&#8217;un 58&#8217;inci maddesi uyar\u0131nca kendisine \u00f6deme emri tebli\u011f olunan \u015fahs\u0131n b\u00f6yle bir borcu olmad\u0131\u011f\u0131 veya k\u0131smen \u00f6dedi\u011fi veya zamana\u015f\u0131m\u0131na u\u011frad\u0131\u011f\u0131 iddias\u0131 ile tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7inde alacakl\u0131 tahsil dairesine ait davalara bakan vergi mahkemesi nezdinde dava a\u00e7abilece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n<p>Sonu\u00e7 olarak, miras\u00e7\u0131lar\u0131n miras\u00e7\u0131l\u0131k oran\u0131na g\u00f6re d\u00fczenlenmeyen veyahut zamana\u015f\u0131m\u0131na u\u011frayan vergi borcu i\u00e7in tebli\u011f edilen \u00f6deme emrinin iptalini sa\u011flamak ve\u00a0 Vergi Dairesi taraf\u0131ndan uygulanmas\u0131 muhtemel haciz, sat\u0131\u015f gibi i\u015flemlerin \u00f6nlenmesi i\u00e7in y\u00fcr\u00fctmenin durdurulmas\u0131 talebiyle \u00f6deme emrinin tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7erisinde dava a\u00e7ma haklar\u0131 bulunmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u0130RAS\u00c7ILARIN VERG\u0130 BORCUNDAN SORUMLULU\u011eU \u00a0VE VERG\u0130 BORCUNDA TAHS\u0130L ZAMANA\u015eIMI &nbsp; Ocak, 2019 Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7 &nbsp; Kamu alacaklar\u0131n\u0131n tahsili amac\u0131yla, vergi daireleri taraf\u0131ndan murislerin (vefat eden \u015fah\u0131slar\u0131n) miras\u00e7\u0131lar\u0131na \u00f6deme emri g\u00f6nderilmekte ve alaca\u011f\u0131n tahsili bu \u015fekilde sa\u011flanmaya \u00e7al\u0131\u015f\u0131lmaktad\u0131r. Uygulamada murislerin vergi bor\u00e7lar\u0131n\u0131n do\u011fdu\u011fu tarihten uzun y\u0131llar sonras\u0131nda vergi daireleri taraf\u0131ndan miras\u00e7\u0131lara \u00f6deme emri g\u00f6nderildi\u011fi, t\u00fcm vergi borcunun talep edildi\u011fi g\u00f6r\u00fclmektedir. Bu sebeple, i\u015f bu \u00e7al\u0131\u015fmada miras\u00e7\u0131lar\u0131n vergi borcundan sorumlulu\u011fu ve tahsil zamana\u015f\u0131m\u0131 hususlar\u0131 izah edilmeye \u00e7al\u0131\u015f\u0131lacakt\u0131r. Miras\u0131 reddeden miras\u00e7\u0131lar\u0131n murisin vergi bor\u00e7lar\u0131ndan sorumlulu\u011funun olmayaca\u011f\u0131 ku\u015fkusuzdur. Miras\u0131 reddetmeyen miras\u00e7\u0131lar\u0131n ise, vergi bor\u00e7lar\u0131ndan \u00a0\u201cmiras hisse oran\u0131na\u201d g\u00f6re sorumlulu\u011fu g\u00fcndemde olacakt\u0131r. Bu sebeple \u00f6ncelikle vergi bor\u00e7lar\u0131 i\u00e7in miras\u00e7\u0131lara kar\u015f\u0131 d\u00fczenlenecek \u00f6deme emirlerinde miras\u00e7\u0131lar\u0131n hisse oranlar\u0131na g\u00f6re borcun talep edilmesi gerekmekte olup, aksi halde \u00f6deme emrinin iptali sebebi ortaya \u00e7\u0131kacakt\u0131r. Zira, 213 say\u0131l\u0131 Vergi Usul Kanununun \u201cmiras\u00e7\u0131lar\u0131n sorumlulu\u011fu\u201d ba\u015fl\u0131kl\u0131 12. maddesinde; \u00f6l\u00fcm halinde m\u00fckelleflerin \u00f6devlerinin, miras\u0131 reddetmemi\u015f kanuni ve mansup miras\u00e7\u0131lar\u0131na ge\u00e7ece\u011fi, ancak, miras\u00e7\u0131lardan her birinin \u00f6l\u00fcn\u00fcn vergi bor\u00e7lar\u0131ndan miras hisseleri nispetinde sorumlu oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Miras\u00e7\u0131lara g\u00f6nderilen \u00f6deme emirleri bak\u0131m\u0131ndan vergi borcunun zamana\u015f\u0131m\u0131na u\u011fray\u0131p u\u011framad\u0131\u011f\u0131, zamana\u015f\u0131m\u0131n\u0131 kesen bir sebep olup olmad\u0131\u011f\u0131 da de\u011ferlendirilmesi gereken bir ba\u015fka noktad\u0131r. \u00a0Vergi Kanunlar\u0131 ile vergi bor\u00e7lar\u0131 i\u00e7in \u00e7e\u015fitli zamana\u015f\u0131m\u0131 s\u00fcreleri d\u00fczenlenmi\u015f olup, bu kapsamda tahsil zamana\u015f\u0131m\u0131 da [&hellip;]<\/p>\n","protected":false},"author":117,"featured_media":427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,4],"tags":[100,101,99,102],"_links":{"self":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/424"}],"collection":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=424"}],"version-history":[{"count":2,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/424\/revisions"}],"predecessor-version":[{"id":426,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/424\/revisions\/426"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media\/427"}],"wp:attachment":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/categories?post=424"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/tags?post=424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}