Responsibility of The Appointed Heirs and Bequest Creditors for Tax Debts of The Deceased

Erdem Ateşağaoğlu; Ali Saklan

Makale detayları

Responsibility of The Appointed Heirs and Bequest Creditors for Tax Debts of The Deceased

Yazarlar:

Erdem Ateşağaoğlu | Ali Saklan

Yayıncı:

Ordu University

Ana Başlıklar:

Hukuk

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 1, pp.1195-1214

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001285575

pISSN:

1309-9302

Anahtar kelimeler:

Özet:

 When the death event takes place, the deceaseds heirs may have various assets as well as various debts in the inheritance. Within the scope of these debts, some responsibilities of the heirs may come up. This responsibility may also arise from the tax debts of the deceased. This tax liability arising from the tax debts of the deceased can pass to the heirs both in accordance with the 12th Article of the Tax Procedure Law No. 213 and in the content of the 7th Article of the Law No. 6183 on the Procedure fort the Collection of Public Receivables. In this point, apart from legal heirs, heirs or bequest creditors appointed through some testamentary dispositions made by the testator can also claim rights in the estate of the deceased. Apart from the legal heirs, these persons may have a say in the estate of the deceased, as well as sometimes they have responsibilities for debts originating from the estate this responsibility appears as tax responsibility in our study. The main question we would like to answer in the preparation of this study arose here. This question is, whether will the other right holders appointed heirs and bequest creditors other than the legal heirs of the testator be responsible for tax liabilities or not in the division of the inheritance? The main aim of the study was to seek an answer to this question. In other words, the responsibility of the appointed heirs and bequest creditors other than the legal heirs of the testator from the tax debts of the testator has been tried to be evaluated under various scenarios in line with the legal legislation.

 When the death event takes place, the deceaseds heirs may have various assets as well as various debts in the inheritance. Within the scope of these debts, some responsibilities of the heirs may come up. This responsibility may also arise from the tax debts of the deceased. This tax liability arising from the tax debts of the deceased can pass to the heirs both in accordance with the 12th Article of the Tax Procedure Law No. 213 and in the content of the 7th Article of the Law No. 6183 on the Procedure fort the Collection of Public Receivables. In this point, apart from legal heirs, heirs or bequest creditors appointed through some testamentary dispositions made by the testator can also claim rights in the estate of the deceased. Apart from the legal heirs, these persons may have a say in the estate of the deceased, as well as sometimes they have responsibilities for debts originating from the estate this responsibility appears as tax responsibility in our study. The main question we would like to answer in the preparation of this study arose here. This question is, whether will the other right holders appointed heirs and bequest creditors other than the legal heirs of the testator be responsible for tax liabilities or not in the division of the inheritance? The main aim of the study was to seek an answer to this question. In other words, the responsibility of the appointed heirs and bequest creditors other than the legal heirs of the testator from the tax debts of the testator has been tried to be evaluated under various scenarios in line with the legal legislation.

 When the death event takes place, the deceaseds heirs may have various assets as well as various debts in the inheritance. Within the scope of these debts, some responsibilities of the heirs may come up. This responsibility may also arise from the tax debts of the deceased. This tax liability arising from the tax debts of the deceased can pass to the heirs both in accordance with the 12th Article of the Tax Procedure Law No. 213 and in the content of the 7th Article of the Law No. 6183 on the Procedure fort the Collection of Public Receivables. In this point, apart from legal heirs, heirs or bequest creditors appointed through some testamentary dispositions made by the testator can also claim rights in the estate of the deceased. Apart from the legal heirs, these persons may have a say in the estate of the deceased, as well as sometimes they have responsibilities for debts originating from the estate this responsibility appears as tax responsibility in our study. The main question we would like to answer in the preparation of this study arose here. This question is, whether will the other right holders appointed heirs and bequest creditors other than the legal heirs of the testator be responsible for tax liabilities or not in the division of the inheritance? The main aim of the study was to seek an answer to this question. In other words, the responsibility of the appointed heirs and bequest creditors other than the legal heirs of the testator from the tax debts of the testator has been tried to be evaluated under various scenarios in line with the legal legislation.

 Ölüm olayı üzerine murisin mirasçılarına geçecek terekesinde, çeşitli malvarlıkları kalabileceği gibi çeşitli borçlarda kalabilmektedir. Bu borçlar kapsamında mirasçıların birtakım sorumlulukları gündeme gelebilmektedir. Bu sorumluluk, murisin vergisel borçlarından kaynaklı da olabilmektedir. İşte ölenin vergisel borçlarından kaynaklı bu vergisel sorumluluk, gerek 213 sayılı Vergi Usul Kanununun 12-inci maddesine göre gerekse de 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun 7-inci maddesinin içeriğinde belirtilen şekilde mirasçılara geçebilmektedir. Bu noktada; yasal mirasçılar haricinde, muris tarafından yapılmış birtakım ölüme bağlı tasarruflar yoluyla atanmış mirasçılar veya muayyen mal vasiyeti lehtarları da murisin terekesinde hak iddia edebilmektedirler. Yasal mirasçılar haricinde sayılan bu kişilerin murisin terekesinde söz sahibi olabilecekleri gibi kimi zaman terekeden kaynaklı borçlardan sorumlulukları bu sorumluluk çalışmamızda vergisel sorumluluk olarak karşımıza çıkmaktadır bulunmaktadır. Bu çalışmada cevabı aranan temel soru da burada ortaya çıkmaktadır. Bu soru ise, mirasın taksiminde murisin yasal mirasçıları dışında kalan diğer hak sahiplerinin atanmış mirasçılar ve muayyen mal vasiyeti lehtarları de vergisel borçlardan sorumlu olup olmayacaklarıdır? Çalışmanın ana amacı bu soruya cevap aramak olmuştur. Diğer bir ifadeyle, murisin yasal mirasçıları dışındaki atanmış mirasçılar ve muayyen mal vasiyeti lehtarlarının murisin vergisel borçlarından sorumluluğu yasal mevzuat doğrultusunda çeşitli senaryolar altında değerlendirilmeye çalışılmıştır.

Makale detayları

Responsibility of The Appointed Heirs and Bequest Creditors for Tax Debts of The Deceased

Yazarlar:

Erdem Ateşağaoğlu | Ali Saklan

Yayıncı:

Ordu University

Ana Başlıklar:

Hukuk

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 1, pp.1195-1214

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001285575

pISSN:

1309-9302

Bequest Creditor

Appointed Heir

Tax Responsibility

Tax Procedure Law No:213

Law No:6183.

Muayyen Mal Vasiyeti Lehdarı

Atanmış Mirasçı

Vergisel Sorumluluk

213 Sayılı Vergi Usul Kanunu

6183 Sayılı Kanun.

Sayı

Makale detayları

Yazarlar: Erdem Ateşağaoğlu | Ali Saklan

Yayıncı: Ordu University

Ana Başlıklar: Hukuk

Dergi: Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 1, pp.1195-1214

Belge Tipi: Makale

Yayın Tarihi: 3/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001285575

pISSN: 1309-9302

Sayı

Yazarlar:

Erdem Ateşağaoğlu | Ali Saklan

Yayıncı:

Ordu University

Ana Başlıklar:

Hukuk

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.13 Issue 1, pp.1195-1214

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001285575

pISSN:

1309-9302