{"id":3209,"date":"2015-11-06T08:06:46","date_gmt":"2015-11-06T06:06:46","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3209"},"modified":"2015-11-06T08:06:46","modified_gmt":"2015-11-06T06:06:46","slug":"vergi-incelemelerinde-uyulacak-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3209","title":{"rendered":"VERG\u0130 \u0130NCELEMELER\u0130NDE UYULACAK USUL VE ESASLAR HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K"},"content":{"rendered":"\n\n\n
\n\n\n\n\n\n
6 Kas\u0131m 2015 CUMA<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29524<\/td>\n<\/tr>\n
Y\u00d6NETMEL\u0130K<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

VERG\u0130 \u0130NCELEMELER\u0130NDE UYULACAK USUL VE ESASLAR HAKKINDA<\/p>\n

Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n

MADDE 1 \u2013<\/strong> 31\/10\/2011 tarihli ve 28101 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi \u0130ncelemelerinde Uyulacak Usul ve Esaslar Hakk\u0131nda Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cg) \u00d6z sermaye b\u00fcy\u00fckl\u00fc\u011f\u00fc: Hesap d\u00f6nemi sonundaki bilan\u00e7oda 213 say\u0131l\u0131 Vergi Usul Kanununa g\u00f6re hesaplanan \u00f6z sermaye toplam\u0131n\u0131,\u201d<\/p>\n

MADDE 2 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201c\u0130nceleme g\u00f6rev yaz\u0131s\u0131 ekinde yer alan belgeler, elektronik ortamda inceleme yapmaya yetkili olanlara g\u00f6nderilebilir.\u201d<\/p>\n

MADDE 3 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(3) \u0130nceleme g\u00f6revini veren ilgili birim taraf\u0131ndan g\u00f6revin devredilmesinin uygun g\u00f6r\u00fclmesi halinde inceleme dosyas\u0131, yaz\u0131 ile Grup Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilir.\u201d<\/p>\n

MADDE 4 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe, 16 nc\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki d\u00f6rd\u00fcnc\u00fc f\u0131kra eklenmi\u015f ve m\u00fcteakip f\u0131kralar buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

\u201c(4) Tutanakta yer alan hususlar\u0131n vergi kanunlar\u0131 kar\u015f\u0131s\u0131nda yap\u0131lmas\u0131 muhtemel i\u015flemler bak\u0131m\u0131ndan ispatlama vas\u0131tas\u0131 oldu\u011fu ve yap\u0131lmas\u0131 muhtemel i\u015flemlerin neler oldu\u011fu m\u00fckellefe izah edilir.\u201d<\/p>\n

MADDE 5 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 17 nci maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendinde yer alan \u201cispatlama vas\u0131tas\u0131 oldu\u011funun\u201d ibaresinden sonra gelmek \u00fczere \u201cve yap\u0131lmas\u0131 muhtemel i\u015flemlerin neler oldu\u011funun\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 6 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe, 18 inci maddenin birinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki ikinci f\u0131kra eklenmi\u015f ve m\u00fcteakip f\u0131kralar buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

\u201c(2) M\u00fckelleflerin, inceleme s\u0131ras\u0131nda vergi kanunlar\u0131na g\u00f6re ele\u015ftiri konusu yap\u0131lacak hususlarla ilgili olarak inceleme eleman\u0131na \u00f6zelge ibraz etmesi durumunda, \u00f6zelge inceleme tutana\u011f\u0131na d\u00e2hil edilir. \u00d6zelgenin m\u00fckellefin durumunu a\u00e7\u0131klay\u0131p a\u00e7\u0131klamad\u0131\u011f\u0131 hususu, inceleme eleman\u0131 taraf\u0131ndan d\u00fczenlenen raporda de\u011ferlendirilir.\u201d<\/p>\n

MADDE 7 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 19 uncu maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201csuretiyle ve\u201d ibaresi \u201csuretiyle hesap d\u00f6nemine g\u00f6re kazan\u00e7lar\u0131 tespit edilenler i\u00e7in\u201d olarak de\u011fi\u015ftirilmi\u015f, \u201ctakvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla\u201d ibaresinden sonra gelmek \u00fczere \u201c, \u00f6zel hesap d\u00f6nemine t\u00e2bi m\u00fckelleflerde ise \u00f6zel hesap d\u00f6nemine tekab\u00fcl edecek \u015fekilde\u201d ibaresi eklenmi\u015f ve d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 8 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe, 23 \u00fcnc\u00fc maddeden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n

\u201cUluslararas\u0131 bilgi de\u011fi\u015fimi amac\u0131yla yap\u0131lacak incelemeler<\/strong><\/p>\n

MADDE 23\/A \u2013<\/strong> (1) Uluslararas\u0131 anla\u015fmalarda yer alan bilgi de\u011fi\u015fimine ili\u015fkin h\u00fck\u00fcmler \u00e7er\u00e7evesinde bilginin sa\u011flanmas\u0131na y\u00f6nelik ger\u00e7ekle\u015ftirilecek ara\u015ft\u0131rmalar \u00f6ncelikli olarak ele al\u0131n\u0131r ve en k\u0131sa zamanda tamamlan\u0131r. Bu s\u00fcre, bilgi talebinin Ba\u015fkanl\u0131\u011fa ula\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren iki ay\u0131 ge\u00e7emez.\u201d<\/p>\n

MADDE 9 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 24 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cY\u0131ll\u0131k i\u015f hacmi 50.000.000 TL, aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc 40.000.000 TL veya \u00f6z sermaye b\u00fcy\u00fckl\u00fc\u011f\u00fc 15.000.000 TL\u2019nin \u00fczerinde olanlar ile\u201d ibaresi \u201cBilan\u00e7olar\u0131nda yer alan rakamlardan net sat\u0131\u015flar\u0131 ile aktif b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fcn aritmetik ortalamas\u0131 50.000.000 TL\u2019nin \u00fczerinde olan \u015firketler veya \u00f6z sermaye b\u00fcy\u00fckl\u00fc\u011f\u00fc 15.000.000 TL\u2019nin \u00fczerinde olan \u015firketler ve bunlara ek olarak\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 10 \u2013<\/strong> Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 11 \u2013<\/strong> Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n
Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
31\/10\/2011<\/td>\n28101<\/td>\n<\/tr>\n
Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
8\/8\/2012<\/td>\n28378<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

6 Kas\u0131m 2015 CUMA Resm\u00ee Gazete Say\u0131 : 29524 Y\u00d6NETMEL\u0130K Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 \u0130NCELEMELER\u0130NDE UYULACAK USUL VE ESASLAR HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 31\/10\/2011 tarihli ve 28101 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi \u0130ncelemelerinde Uyulacak Usul ve Esaslar Hakk\u0131nda Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cg) \u00d6z […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3209","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3209"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3209"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3209\/revisions"}],"predecessor-version":[{"id":3210,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3209\/revisions\/3210"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}