Mükellefler hangi vergi ve cezalar için uzlaşma hükümlerinden yararlanabilirler?
- Tarhiyat Öncesi Uzlaşma;
Tarhiyat öncesi uzlaşma kapsamındaki vergi ve cezalar şunlardır:
- Vergi incelemeleri sonucunda bulunan matrah veya matrah farkları üzerine salınacak vergi, resim ve harçlar.
- Yukarıda belirtilen vergi, resim ve harçlara ilişkin olarak kesilecek vergi ziyaı cezası, usulsüzlük ve özel usulsüzlük cezaları.
Tarhiyat öncesi uzlaşma kapsamı dışında kalan vergi ve cezalar şunlardır:
- Kaçakçılık suç ve cezalarından dolayı vergi ziyaına sebebiyet verilmesi nedeniyle tarh edilecek vergiler ile kesilecek cezalar.
- Kaçakçılık suç ve cezalarına iştirak nedeniyle vergi ziyaına sebebiyet verilmesi halinde tarh edilecek vergi ile kesilecek cezalar.
- Vergi incelemesine yetkili olmayanlar tarafından yapılan tespitlere göre tarh edilecek vergiler ve kesilecek cezalar.
- Tarhiyat Sonrası Uzlaşma;
Tarhiyat Sonrası Uzlaşma kapsamındaki vergi ve cezalar şunlardır:
- Kaçakçılık dışındaki fiiller sonucu vergi ziyaına sebebiyet verilen durumlarda tarh edilen vergiler ile kesilen vergi ziyaı cezaları.
- Mükellefler tarafından yasal süresinden sonra verilen beyannameler ile Vergi Usul Kanununun 371 inci maddesine göre pişmanlık talepli olarak kabul edilen ancak şartların ihlali nedeniyle kanuni süresinden sonra verilen beyanname olarak işleme tabi tutulan beyannameler üzerinden tahakkuk fişi ile tahakkuk ettirilen vergilere ilişkin olarak kesilen vergi ziyaı cezaları.
Tarhiyat Sonrası Uzlaşma kapsamı dışında kalan vergi ve cezalar ise şunlardır:
- Kaçakçılık suçlarından dolayı 3 kat vergi ziyaı cezası kesilen tarhiyatlar ve bunlara ilişkin vergi ziyaı cezaları.
- Usulsüzlük cezaları (Vergi Usul Kanununun 336 ncı maddesi hükmüne göre kesilen usulsüzlük cezaları dahil)
- Özel usulsüzlük cezaları.
Mükellefler vadesinde ödemedikleri borçları için uzlaşmadan yararlanabilirler mi?
Uzlaşmanın konusuna ‘ikmalen, re’sen veya idarece tarh edilen vergiler girmekte olup, kesinleşmiş ve tahsil aşamasına gelmiş kamu alacakları uzlaşma kapsamı dışındadır.
Tarhiyat öncesi uzlaşma talebinde bulunmayan mükellef, şartları taşıyorsa, tarhiyat sonrası uzlaşma talebinde bulunabilir. Tarhiyat öncesi uzlaşma talep eden mükellefin, uzlaşma görüşmesinden önce bu talebinden vazgeçtiğini yazılı olarak bildirmesi durumunda, şartları taşıyorsa, tarhiyat sonrası uzlaşma hakkı vardır.
Hayır, edemez, mevzuat gereği mükellef bu iki hakkın ancak birinden yararlanabilir.
Uzlaşma talebi ne kadar süre içinde yapılmalı?
Tarhiyat Öncesi Uzlaşma
Nezdinde inceleme yapılan mükellefler incelemenin başlangıcından inceleme ile ilgili son tutanağın düzenlenmesine kadar geçen süre içerisinde her zaman uzlaşma talebinde bulunabilirler.
İnceleme elemanlarınca yapılacak “uzlaşmaya davet” hallerinde ise, davet yazısının mükellefe tebliğ tarihinden itibaren en geç 15 gün içerisinde uzlaşma talebinde bulunulabilirler. İncelemenin sonuçlandığı tarihte tarh zamanaşımının sona ermesine üç aydan az bir zaman kalması halinde mükellefe uzlaşma talebinde bulunup bulunmadığı sorulmaz ve uzlaşma talebinde bulunmaya davet edilmez.
Tarhiyat Sonrası Uzlaşma
Uzlaşma talebinin, vergi/ceza ihbarnamesinin mükellefe tebliğ tarihini izleyen günden itibaren 30 gün içinde yapılması gerekir.
Mükellefler, yapılan tarhiyata dava açıp aynı zamanda uzlaşma başvurusunda bulunabilirler mi?
Uzlaşma talebinde bulunan mükellef, uzlaşma talep ettiği vergi ve vergi ziyaı cezası için ancak uzlaşma vaki olmadığı veya temin edilemediği durumda yargı yoluna başvurabilir. Mükellef tarafından aynı vergi ve ceza için uzlaşma talebinden önce dava açılmışsa dava, uzlaşma işleminin sonuca bağlanmasından önce vergi mahkemelerince incelenmez; herhangi bir sebeple incelenir ve karara bağlanırsa bu karar hükümsüz sayılır.
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