LEGAL NATURE OF INITIATING A TAX AUDIT WITHIN THE SCOPE OF THE AMENDMENT MADE TO LAW WHICH NO. 7338

Ömrüm Dilek Ersoy

Makale detayları

LEGAL NATURE OF INITIATING A TAX AUDIT WITHIN THE SCOPE OF THE AMENDMENT MADE TO LAW WHICH NO. 7338

Yazarlar:

Ömrüm Dilek Ersoy

Yayıncı:

Akdeniz University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Akdeniz Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.209-232

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001322049

pISSN:

2147-3854

Anahtar kelimeler:

Özet:

 The tax audit, an indispensable complement to the declaration-based tax system, is an institution that affects the legal rights of the taxpayer. The tax audit restricts individuals fundamental rights and freedoms based on the governments taxation authority. Due to its intrusive nature, the date on which the tax audit commences is crucial in the legal domain of the taxpayer. Within the Tax Procedure Law, there are institutions that encourage collaboration between the taxpayer and the tax administration in fulfilling the taxpayers material tax obligations or clarifying uncertainties regarding the application of tax laws. The initiation of a tax audit is crucial concerning applications to these institutions, as they are only applicable if a tax audit has not yet begun. Therefore, it is mandatory to clearly determine the starting date of the examination that directly impacts the taxpayers legal rights. The changes introduced by Law No. 7338, it is accepted that the examination will commence with a written notice called the examination commencement notification prepared by the authorized personnel. The date of commencing the examination has been determined by the regulation, rather than being explicitly regulated in the law. The explicit determination of the starting date of the examination by regulation, instead of the law, is inconsistent with the principle of the legality of taxes. The fact that the date on which the notification was issued was adopted instead of the date on which the notification was notified to the taxpayer was adopted, and if it is legal, it is open to criticism in terms of legal security principle and taxpayer rights. It would be more accurate that acceptance of the date on which the notification of commencement of the tax audit was notified to the taxpayer is the date of commencement of the examination in terms of the taxpayers use of the above-mentioned application methods. Because of starting the tax examination is made unilaterally with the notification of starting a tax examination official writing, the notification should be made within the framework of the procedures determined by the law and regulation. It should contain the shape elements that should be present in the process. In case there are contradictions to the effective form element, this disability may require the cancellation of the taxation process resulting from the tax examination.

 The tax audit, an indispensable complement to the declaration-based tax system, is an institution that affects the legal rights of the taxpayer. The tax audit restricts individuals fundamental rights and freedoms based on the governments taxation authority. Due to its intrusive nature, the date on which the tax audit commences is crucial in the legal domain of the taxpayer. Within the Tax Procedure Law, there are institutions that encourage collaboration between the taxpayer and the tax administration in fulfilling the taxpayers material tax obligations or clarifying uncertainties regarding the application of tax laws. The initiation of a tax audit is crucial concerning applications to these institutions, as they are only applicable if a tax audit has not yet begun. Therefore, it is mandatory to clearly determine the starting date of the examination that directly impacts the taxpayers legal rights. The changes introduced by Law No. 7338, it is accepted that the examination will commence with a written notice called the examination commencement notification prepared by the authorized personnel. The date of commencing the examination has been determined by the regulation, rather than being explicitly regulated in the law. The explicit determination of the starting date of the examination by regulation, instead of the law, is inconsistent with the principle of the legality of taxes. The fact that the date on which the notification was issued was adopted instead of the date on which the notification was notified to the taxpayer was adopted, and if it is legal, it is open to criticism in terms of legal security principle and taxpayer rights. It would be more accurate that acceptance of the date on which the notification of commencement of the tax audit was notified to the taxpayer is the date of commencement of the examination in terms of the taxpayers use of the above-mentioned application methods. Because of starting the tax examination is made unilaterally with the notification of starting a tax examination official writing, the notification should be made within the framework of the procedures determined by the law and regulation. It should contain the shape elements that should be present in the process. In case there are contradictions to the effective form element, this disability may require the cancellation of the taxation process resulting from the tax examination.

 The tax audit, an indispensable complement to the declaration-based tax system, is an institution that affects the legal rights of the taxpayer. The tax audit restricts individuals fundamental rights and freedoms based on the governments taxation authority. Due to its intrusive nature, the date on which the tax audit commences is crucial in the legal domain of the taxpayer. Within the Tax Procedure Law, there are institutions that encourage collaboration between the taxpayer and the tax administration in fulfilling the taxpayers material tax obligations or clarifying uncertainties regarding the application of tax laws. The initiation of a tax audit is crucial concerning applications to these institutions, as they are only applicable if a tax audit has not yet begun. Therefore, it is mandatory to clearly determine the starting date of the examination that directly impacts the taxpayers legal rights. The changes introduced by Law No. 7338, it is accepted that the examination will commence with a written notice called the examination commencement notification prepared by the authorized personnel. The date of commencing the examination has been determined by the regulation, rather than being explicitly regulated in the law. The explicit determination of the starting date of the examination by regulation, instead of the law, is inconsistent with the principle of the legality of taxes. The fact that the date on which the notification was issued was adopted instead of the date on which the notification was notified to the taxpayer was adopted, and if it is legal, it is open to criticism in terms of legal security principle and taxpayer rights. It would be more accurate that acceptance of the date on which the notification of commencement of the tax audit was notified to the taxpayer is the date of commencement of the examination in terms of the taxpayers use of the above-mentioned application methods. Because of starting the tax examination is made unilaterally with the notification of starting a tax examination official writing, the notification should be made within the framework of the procedures determined by the law and regulation. It should contain the shape elements that should be present in the process. In case there are contradictions to the effective form element, this disability may require the cancellation of the taxation process resulting from the tax examination.

 Beyan esasına dayalı vergi sisteminin vazgeçilmez tamamlayıcısı olan vergi incelemesi, muhatap aldığı mükellefin hukukunu etkileyerek, temel hak ve özgürlüklerini devletin vergilendirme hakkına dayanarak kısıtlamaktadır. Bu müdahaleci özelliği sebebiyle vergi incelemesinin mükellef nezdinde başladığı tarih önem arz etmektedir. Zira mülkiyet hakkı, özel hayatın gizliliği gibi haklar vergi inceleme sürecinin başlaması ile kısıtlanmakta ya da bu ihtimali içinde barındırır hale gelmektedir. Bunun yanı sıra 213 sayılı Vergi Usul Kanununda VUK yer alan mükellefin maddi vergi ödevlerine ilişkin olarak, vergilerin vergi idaresi ile iş birliği halinde beyan edilmesi ya da mükellefin vergi kanunlarının uygulanmasında tereddüt ettiği hususlara yönelik aydınlatılmasına dair müesseseler bakımından, mükellef nezdinde vergi incelemesine başlanılmamış olması önem arz etmektedir. Bu nedenlerle mükellefin hukukuna doğrudan etki eden incelemeye başlama tarihinin net olarak belirlenmesi elzemdir. Bu doğrultuda 2372010 tarihli 6009 sayılı Kanun ile VUKta yapılan değişikliklerle öncelikle incelemeye yetkililerin vergi incelemesine başlanıldığı hususunu bir tutanağa bağlayarak bir örneğini nezdinde vergi incelemesi yapılana verecekleri düzenlenmiştir. İncelemeye başlama tutanağının mükellefçe imzalandığı tarih incelemeye başlama tarihi olarak kabul edilmişse de; tam bir netlik sağlamamıştır. 7338 Sayılı Kanun ile yapılan değişikliklerle ise incelemeye yetkililer tarafından incelemeye başlama bildirimi adı altında düzenlenecek bir yazı ile incelemeye başlanacağı kabul edilmiştir. Çalışmanın konusunu 7338 Sayılı Kanun ile yapılan değişiklikler öncesindeki dönemde tartışmalı bulunan incelemeye başlama usulü ve incelemeye başlama tarihine ilişkin incelemeye başlama tutanağı düzenlenmesi ve değişiklikler sonrasında uygulanmaya başlanan incelemeye başlama bildirimi düzenlenmesinin açıklanması ile değişikliklerin olumlu ve olumsuz yönlerinin belirlenmesi ve hukuki niteliğinin tespiti oluşturmaktadır. Yapılan son düzenleme gelişen dijital teknolojiler sonucu vergi denetimlerinde yaşanan elektronik dönüşüm amacına uygun olarak vergi incelemesinin daha hızlı sonuçlandırılmasını amaçlamaktadır. İncelemeye başlamanın tarihinin açık olarak kanunda düzenlenmeyip yönetmelikle belirlenmesi ve yönetmelikle bildirimin mükellefe tebliğ edildiği tarih yerine bildirimin dairede düzenlendiği tarihin benimsenmiş olması hukuki güvenlik ilkesi ve mükellef hakları bakımından eleştiriye açıktır. Bunun yanı sıra incelemeye başlama bildirimi hukuki niteliği itibariyle vergi idaresi tarafından meydana getirilmiş bir idari işlemdir. Bu sebeple idari işlem teorisi çerçevesinde kanun ve yönetmelik ile belirlenen usuller çerçevesinde yapılmalı ve işlemde bulunması gereken unsurları barındırmalıdır. Esasa etkili şekil unsuruna aykırılıklar barındırması durumunda ise bu sakatlık vergi incelemesi sonucu oluşan tarhiyat işleminin de iptalini gerektirebilir. Bu çalışmada öncelikle vergi incelemesine başlama usulüne ilişkin 7338 sayılı Kanun ile yapılan değişiklikler öncesi duruma ve bu dönemdeki sorunlara ilişkin açıklamalarda bulunulacak; 7338 sayılı Kanun değişiklikleri ile başlayan yeni döneme de açıklık getirildikten sonra yapılan değişikliklerin olumlu olumsuz yönleri ile eleştirilerimiz ortaya konulacaktır. Ayrıca incelemeye başlamanın hukuki niteliği ve bir idari işlem olarak şekil şartlarına uygunluğunun tartışılarak uygulamaya yön vermesi ve katkı sağlanması amaçlanmaktadır.

Makale detayları

LEGAL NATURE OF INITIATING A TAX AUDIT WITHIN THE SCOPE OF THE AMENDMENT MADE TO LAW WHICH NO. 7338

Yazarlar:

Ömrüm Dilek Ersoy

Yayıncı:

Akdeniz University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Akdeniz Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.209-232

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001322049

pISSN:

2147-3854

Tax

Tax Examination

Notification

Tax Audit

Examination Commencement Notificationvergi

vergi denetimi

vergi incelemesi

incelemeye başlama

bildirim

şekil sakatlığı

Sayı

Makale detayları

Yazarlar: Ömrüm Dilek Ersoy

Yayıncı: Akdeniz University

Ana Başlıklar: Kamu Hukuku (Diğer)

Dergi: Akdeniz Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.209-232

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001322049

pISSN: 2147-3854

Sayı

Yazarlar:

Ömrüm Dilek Ersoy

Yayıncı:

Akdeniz University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Akdeniz Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.209-232

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001322049

pISSN:

2147-3854