Publication: “Düzeltme Beyannamelerinin” Hukuki Niteliğinin Saptanması ve Bunlara Dayalı Olarak Yapılan Tarhların İdari Davaya Konu Edilebilirliği
Abstract
Hata düzeltme müessesi idare hukukundaki “idari işlemin geri alınması”müessesinin vergi hukuku alanındaki tezahürüdür. Vergi Usul Kanunu’nunilgili hükmüne göre bir vergi hatasının mükellef tarafından görülmesi halindebu hata, mükellefin yazılı başvurusu üzerine vergi idaresi tarafından düzeltilir.Mükellefin yazılı başvurusunun hangi formda olması ve hangi unsurlarıiçermesi gerektiği hususunda Vergi Usul Kanunu’nda bir düzenleme bulunmamaktadır.Vergi Usul Kanunu Genel Tebliği’nde düzenlenen “düzeltme beyannameleri”uygulamada sıklıkla kullanılan ve aynı sıklıkta hukuki uyuşmazlıklarakonu olan belgelerdir. Düzeltme beyannamelerine ihtirazi kayıt konulmasısuretiyle, buna dayalı olarak yapılan tarha karşı dava açılıp açılamayacağı veaçılması yönündeki kabulün Anayasaya aykırılık teşkil edip etmeyeceği hukukisorunları, bazıları yakın tarihli olmak üzere pek çok Danıştay ve AnayasaMahkemesi kararına konu olmuştur. Çalışmada “düzeltme beyannamelerinin”hukuki nitelikleri tartışılmış ve bunlara dayalı olarak yapılan idari işlemlerindava edilebilirliği hususu irdelenmiştir.
The institution of “reformation of tax errors” is the correspond of the institution of “withdrawal of administrative act” under the administrative law in the area of tax law. According to the relevant article of the Tax Procedure Law, if a tax error is observed by the taxpayer, this error shall be corrected by the tax administration upon the taxpayer written application. There is no regulation in the Tax Procedure Law related to which form of the taxpayer’s written application should be arranged and which facts should be included. The petitions which entitled “correction declarations” regulated in the General Communique of the Tax Procedure Law, are documents frequently used in practice and subject to legal disputes at the same frequency. The issue of whether or not possible to sue against the administrative proceeding based on the “correction declaration with reservation”, it could be made was subject to many court decisions. The legal nature of the “correction declarations” in the study has been discussed and the suability of the administrative proceedings based on them has been discussed.
The institution of “reformation of tax errors” is the correspond of the institution of “withdrawal of administrative act” under the administrative law in the area of tax law. According to the relevant article of the Tax Procedure Law, if a tax error is observed by the taxpayer, this error shall be corrected by the tax administration upon the taxpayer written application. There is no regulation in the Tax Procedure Law related to which form of the taxpayer’s written application should be arranged and which facts should be included. The petitions which entitled “correction declarations” regulated in the General Communique of the Tax Procedure Law, are documents frequently used in practice and subject to legal disputes at the same frequency. The issue of whether or not possible to sue against the administrative proceeding based on the “correction declaration with reservation”, it could be made was subject to many court decisions. The legal nature of the “correction declarations” in the study has been discussed and the suability of the administrative proceedings based on them has been discussed.