{"id":3374,"date":"2016-10-26T10:06:37","date_gmt":"2016-10-26T07:06:37","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3374"},"modified":"2016-10-26T10:06:37","modified_gmt":"2016-10-26T07:06:37","slug":"vergi-denetim-kurulu-yonetmeliginde-degisiklik-yapilmasi-hakkinda-yonetmelik-25-10-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3374","title":{"rendered":"Vergi Denetim Kurulu Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik – 25.10.2016"},"content":{"rendered":"

Vergi Denetim Kurulu Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik – 25.10.2016<\/strong><\/p>\n\n\n\n
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25 Ekim 2016 SALI<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29868<\/p>\n<\/td>\n<\/tr>\n

\n

Y\u00d6NETMEL\u0130K<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

VERG\u0130 DENET\u0130M KURULU Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n

YAPILMASI HAKKINDA Y\u00d6NETMEL\u0130K<\/p>\n

MADDE 1 \u2013\u00a0<\/strong>31\/10\/2011 tarihli ve 28101 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Denetim Kurulu Y\u00f6netmeli\u011finin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde yer alan \u201cdenetim ve\u201d ibaresinden sonra gelmek \u00fczere \u201cidari\u201d kelimesi eklenmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 38 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cdenetim ve\u201d ibaresinden sonra gelmek \u00fczere \u201cidari\u201d kelimesi eklenmi\u015ftir.<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 40 \u0131nc\u0131 maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 40 \u2013<\/strong>\u00a0(1) Vergi M\u00fcfetti\u015fleri, g\u00f6revleri sebebiyle \u00f6\u011frendikleri su\u00e7 olu\u015fturabilecek fiilleri yetkili mercilere iletilmek \u00fczere Ba\u015fkanl\u0131\u011fa bildirirler.<\/p>\n

(2) Ba\u015fkanl\u0131k\u00e7a rapor d\u00fczenlenmesi gerekti\u011fi \u00f6ng\u00f6r\u00fclen haller d\u0131\u015f\u0131nda bu bildirimler yaz\u0131yla yap\u0131l\u0131r.\u201d<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 50 nci maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Turne program\u0131nda g\u00f6sterilen s\u00fcreler, i\u015fin gerektirdi\u011fi hallerde Ba\u015fkanl\u0131k taraf\u0131ndan uzat\u0131labilir.\u201d<\/p>\n

MADDE 5 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 57 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201c(4) Sahte belge d\u00fczenleme fiili dolay\u0131s\u0131yla d\u00fczenlenen Vergi Tekni\u011fi Raporunun ba\u015fka bir m\u00fckellefin sahte belge kulland\u0131\u011f\u0131na ili\u015fkin tespitler i\u00e7ermesi durumunda, s\u00f6z konusu Vergi Tekni\u011fi Raporu, sahte belge kullanan m\u00fckellef nezdinde d\u00fczenlenecek vergi inceleme raporlar\u0131na ek yap\u0131lmaz. Ancak, sahte belge kullanma fiili nedeniyle d\u00fczenlenecek vergi inceleme raporlar\u0131nda, sahte belge d\u00fczenleyicisinin bu fiili i\u015fledi\u011finin tespitine dair Vergi Tekni\u011fi Raporunda yer alan bilgi, belge ve de\u011ferlendirmelere ayr\u0131nt\u0131l\u0131 olarak yer verilir.\u201d<\/p>\n

MADDE 6 \u2013\u00a0<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 60 \u0131nc\u0131 maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Ba\u015fkanl\u0131k, tefti\u015f raporlama standartlar\u0131 ve tefti\u015f rehberlerine uygunlu\u011fu y\u00f6n\u00fcnden de\u011ferlendirilmek \u00fczere, ilgili birimlere tebli\u011finden \u00f6nce cevapl\u0131 raporlar\u0131n Ba\u015fkanl\u0131\u011fa elektronik veya yaz\u0131l\u0131 ortamda g\u00f6nderilmesini isteyebilir. Ba\u015fkanl\u0131k\u00e7a tebli\u011fi uygun g\u00f6r\u00fclen cevapl\u0131 raporlar ile Ba\u015fkanl\u0131\u011fa ula\u015ft\u0131\u011f\u0131 tarihi izleyen be\u015f i\u015fg\u00fcn\u00fc i\u00e7inde uygun g\u00f6r\u00fc\u015f bildirilmeyen cevapl\u0131 raporlar\u0131n asl\u0131 ile birer \u00f6rne\u011fi; asl\u0131 usul\u00fcne g\u00f6re cevapland\u0131r\u0131ld\u0131ktan sonra geri g\u00f6nderilmek, \u00f6rne\u011fi tefti\u015f dosyas\u0131nda saklanmak \u00fczere, rapor numaras\u0131n\u0131 ta\u015f\u0131yan birer yaz\u0131ya ba\u011fl\u0131 olarak ilgili yerlere tebli\u011f olunur.\u201d<\/p>\n

MADDE 7 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 62 nci maddesinin ba\u015fl\u0131\u011f\u0131 \u201cTefti\u015f raporlar\u0131 \u00fczerine yap\u0131lacak i\u015flemler\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 8 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 64 \u00fcnc\u00fc maddesinin ba\u015fl\u0131\u011f\u0131 \u201c3628 say\u0131l\u0131 Kanun uyar\u0131nca d\u00fczenlenecek Soru\u015fturma Raporu\u201d olarak, ikinci f\u0131kras\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Yeterli say\u0131da d\u00fczenlenen soru\u015fturma raporlar\u0131, Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na intikal ettirilmek \u00fczere Ba\u015fkanl\u0131\u011fa teslim edilir.\u201d<\/p>\n

MADDE 9 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 65 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n

\u201cOda ve Birlik Denetim Raporu<\/strong><\/p>\n

MADDE 65\/A \u2013<\/strong>\u00a0(1) Oda ve Birlik Denetim Raporu, 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu kapsam\u0131nda oda veya birlik denetimi sonucu d\u00fczenlenen rapordur.<\/p>\n

(2) Yeterli say\u0131da d\u00fczenlenen Oda ve Birlik Denetim Raporlar\u0131, ilgili mercilere iletilmek \u00fczere Ba\u015fkanl\u0131\u011fa teslim edilir.\u201d<\/p>\n

MADDE 10 \u2013<\/strong>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 11 \u2013<\/strong>\u00a0Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/strong><\/p>\n<\/td>\n

\n

Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

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31\/10\/2011<\/p>\n<\/td>\n

\n

28101<\/p>\n<\/td>\n<\/tr>\n

\n

Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/strong><\/p>\n<\/td>\n

\n

Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1-<\/p>\n<\/td>\n

\n

27\/3\/2013<\/p>\n<\/td>\n

\n

28600<\/p>\n<\/td>\n<\/tr>\n

\n

2-<\/p>\n<\/td>\n

\n

5\/6\/2013<\/p>\n<\/td>\n

\n

28668<\/p>\n<\/td>\n<\/tr>\n

\n

3-<\/p>\n<\/td>\n

\n

2\/10\/2013<\/p>\n<\/td>\n

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28783<\/p>\n<\/td>\n<\/tr>\n

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4-<\/p>\n<\/td>\n

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15\/10\/2014<\/p>\n<\/td>\n

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29146<\/p>\n<\/td>\n<\/tr>\n

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5-<\/p>\n<\/td>\n

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18\/2\/2015<\/p>\n<\/td>\n

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29271<\/p>\n<\/td>\n<\/tr>\n

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6<\/p>\n<\/td>\n

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27\/8\/2015<\/p>\n<\/td>\n

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29458<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Vergi Denetim Kurulu Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik – 25.10.2016 25 Ekim 2016 SALI Resm\u00ee Gazete Say\u0131 : 29868 Y\u00d6NETMEL\u0130K Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 DENET\u0130M KURULU Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA Y\u00d6NETMEL\u0130K MADDE 1 \u2013\u00a031\/10\/2011 tarihli ve 28101 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Denetim Kurulu Y\u00f6netmeli\u011finin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde yer alan \u201cdenetim ve\u201d […]<\/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-3374","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\/3374"}],"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=3374"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3374\/revisions"}],"predecessor-version":[{"id":3375,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3374\/revisions\/3375"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}