Publication: Türk vergi hukukunda hata ve düzeltme
Abstract
Vergi hatası türleri, Vergi Usul Kanununun 117 ve 118. maddelerinde düzenlenmiştir. Vergi Usul Kanununda yer alan vergi hatası türlerinden birinin varlığı, sonuçta, vergilendirme işlemini hukuken sakat kılmaktadır. Dolayısıyla, bir idari işlem niteliğiyle vergilendirme işleminin, idari işlemin türleri ve unsurları bakımından incelenmesi konu bakımından önem taşımaktadır. Vergi hatalarının giderilmesine yönelik olarak düzeltme kavramının, gerek vergi hatalarından doğan uyuşmazlıkların giderilmesinde, gerek hukuk devleti ilkesinin gerçekleşmesinde ve gerekse de 1982 Anayasasının 73. maddesinde yer alan ilkeler açısından büyük öneme sahip olduğu görülmektedir. Düzeltme kavramının kapsamı noktasında ise, vergi hatası - hukuki uyuşmazlık ayırımı ve vergi hatasının bir yargı organı kararına konu olması, üzerinde durulması gereken konulardır. Ayrıca vergi hatalarının düzeltilmesinde, düzeltme kavramının geçerliliği konusunda tereddüde yol açabilecek bazı durumlarda söz konusu olabilmektedir ki, bunlar da ele alınması gereken diğer hususları oluşturmaktadır. Vergi hatalarının giderilmesinde idari ve yargısal başvuru yolları incelenirken, idari ve yargısal başvuru yollarının kullanılmasında kimlerin yetkili olduğu hususu, idari başvuru yolunda idari organların belirlenmesi, şikayet yolunun kullanılmasında ve düzeltme talebinin şikayet yolundan geri dönmesi halinde gidilecek yargı organının belirlenmesi gibi konuların da önem arz ettiği görülmektedir. Vergi hataları ile bunların giderilmesi için başvurulabilecek idari ve yargısal başvuru yollarının incelendiği ve yukarıda sadece bazı inceleme konularının belirtildiği bu çalışmada, sonuç olarak hem mevzuata ilişkin bazı yetersizliklerin üzerinde durulmuş ve hem de vergi hatalarının ortadan kaldırılması konusunda önerilerde bulunulmuştur.
Types of tax errors are regulated and governed by Sections 117 and 118 of the Code of Tax Procedures. Existence of one of the tax errors set out in the Code of Tax Procedures legally invalidates the taxation transaction in consequence. For that matter, it is important that due consideration should be given to a taxation transaction of an administrative action as regards the types and elements of administrative action. It is observed that the concept of correction aimed at remedying tax errors is highly important in terms of both settling disputes arisen from tax errors and materializing the principle of being a state of laws, as well as of the principles laid down in Section 73 of the Constitution of 1982. And with respect to the scope of the correction concept, emphasis should be put on the separation of tax error and legal dispute as well as on the fact that tax error is adjudged about by a judiciary body. Besides, people can face some circumstances which might give birth to hesitations with respect to the validity of the concept of correction in correcting tax errors, which are required to be considered as well. While considering the administrative and judicial remedies in remedying tax errors, we encounter some other important issues such as the determination of who is authorized to seek administrative and judicial remedies, the determination of administrative bodies in administrative remedies and determination of the judicial bodies to be referred to while exercising the remedial right and upon the turn-down of the correction claim from such remedial process. Considering administrative and judicial remedies which could be sought in respect of tax errors, as well as of remedying such errors and quoting only a few subjects of study, this thesis consequently dealt with some legislation-related inadequacies and put forward some suggestions with respect to the elimination of tax errors.
Types of tax errors are regulated and governed by Sections 117 and 118 of the Code of Tax Procedures. Existence of one of the tax errors set out in the Code of Tax Procedures legally invalidates the taxation transaction in consequence. For that matter, it is important that due consideration should be given to a taxation transaction of an administrative action as regards the types and elements of administrative action. It is observed that the concept of correction aimed at remedying tax errors is highly important in terms of both settling disputes arisen from tax errors and materializing the principle of being a state of laws, as well as of the principles laid down in Section 73 of the Constitution of 1982. And with respect to the scope of the correction concept, emphasis should be put on the separation of tax error and legal dispute as well as on the fact that tax error is adjudged about by a judiciary body. Besides, people can face some circumstances which might give birth to hesitations with respect to the validity of the concept of correction in correcting tax errors, which are required to be considered as well. While considering the administrative and judicial remedies in remedying tax errors, we encounter some other important issues such as the determination of who is authorized to seek administrative and judicial remedies, the determination of administrative bodies in administrative remedies and determination of the judicial bodies to be referred to while exercising the remedial right and upon the turn-down of the correction claim from such remedial process. Considering administrative and judicial remedies which could be sought in respect of tax errors, as well as of remedying such errors and quoting only a few subjects of study, this thesis consequently dealt with some legislation-related inadequacies and put forward some suggestions with respect to the elimination of tax errors.