Publication: Katma değer vergisi kanununda mükelleflerin indirim hakkını etkileyen durumlar
Abstract
KATMA DEĞER VERGİSİ KANUNUNDA MÜKELLEFLERİN İNDİRİMHAKKINI ETKİLEYEN DURUMLARKatma Değer Vergisi, indirim mekanizması üzerine kurulu ve bu mekanizmaüzerine işleyen bir vergi olması dolayısıyla, mükelleflerin indirim olarak dikkate aldığıunsurların belirlenen şekil ve esaslara uygun olması gerekmektedir. İndirimmekanizması, mükelleflerin satışları dolayısıyla hesapladığı vergi tutarlarından alışlarıdolayısıyla ödedikleri vergi tutarlarının indirim konusu yapılması durumuna izin verenbir uygulamadır. Mükelleflerin indirim yapabileceği vergi tutarları, usule ilişkin olarakilk başta Vergi Usul Kanunu(VUK) olmak üzere, Katma Değer Vergisi Kanunu ve ilgilimevzuat düzenlemelerine göre belirlenmiştir. Kanunda sayılan haller nedeniyle vergiindirimi yapılmayan durumlar dışında, usule ilişkin ve işlemin mahiyetinden kaynaklanansebeplerden indirimine izin verilmeyen durumlar da söz konusu olabilmektedir.Mükelleflerin vergi indirimlerine dayanak olan alışlarına ilişkin belgelerin gerçek birişleme dayanmaması durumunda, belgelerin sahte belge mahiyetine bürünmesi, usul veişlemin mahiyetinden kaynaklanan nedenden dolayı vergi indirimine kabul edilmeyen birdurumdur. Vergisel işlemlerde sahte belge olgusunun ortadan kaldırılmasının indirimmekanizmasının işleyişini düzeltmesinin yanında, sonraki dönemlere devreden vergitutarlarının mükelleflere iade edilebilmesini de kolaylaştıracaktır. Bu kapsamda, hemVergi İdaresinin denetim etkinliğini yükseltebilmesi hem de mükelleflere yükleneceködevlerin tespit edilmesi için çözüm arayışları kapsamında önerilerde bulunulacaktır.
CONDITIONS THAT AFFECT THE RIGHT OF DISCOUNT THE ADDEDVALUE TAX LAWValue Added Tax, which is a tax based on the discount mechanism and whichworks on this mechanism, should take into account the elements and principles that areconsidered as taxpayers' discounts. The discount mechanism is an application that allowstaxpayers to pay the tax amounts they pay due to their purchases due to their sales. Taxamounts that may be deducted by taxpayers are determined according to the TaxProcedural Law, Value Added Tax Law and the related legislations. Except in caseswhere no tax reduction is made due to the circumstances listed in the law, there aresituations in which the discount is not permitted due to the procedural and proceduralreasons. In case the documents related to the purchases of the taxpayers, which are basedon tax deductions, are not based on a real transaction, the imposition of documents asfalse documents is not accepted as a tax deduction due to the nature of the procedure andthe transaction. In addition to correcting the operation of the discount mechanism in taxtransactions, the elimination of the false document phenomenon will facilitate the returnof the tax amounts to the taxpayers to the following periods. In this context, proposalswill be made within the scope of the search for solutions in order to increase the auditefficiency of the tax administration and to determine the duties to be loaded on thetaxpayers.
CONDITIONS THAT AFFECT THE RIGHT OF DISCOUNT THE ADDEDVALUE TAX LAWValue Added Tax, which is a tax based on the discount mechanism and whichworks on this mechanism, should take into account the elements and principles that areconsidered as taxpayers' discounts. The discount mechanism is an application that allowstaxpayers to pay the tax amounts they pay due to their purchases due to their sales. Taxamounts that may be deducted by taxpayers are determined according to the TaxProcedural Law, Value Added Tax Law and the related legislations. Except in caseswhere no tax reduction is made due to the circumstances listed in the law, there aresituations in which the discount is not permitted due to the procedural and proceduralreasons. In case the documents related to the purchases of the taxpayers, which are basedon tax deductions, are not based on a real transaction, the imposition of documents asfalse documents is not accepted as a tax deduction due to the nature of the procedure andthe transaction. In addition to correcting the operation of the discount mechanism in taxtransactions, the elimination of the false document phenomenon will facilitate the returnof the tax amounts to the taxpayers to the following periods. In this context, proposalswill be made within the scope of the search for solutions in order to increase the auditefficiency of the tax administration and to determine the duties to be loaded on thetaxpayers.