Publication: Vergi idaresi uygulamasında tarhiyat sonrası uzlaşma
Abstract
Kökeni insanlık tarihi kadar eski olan vergi, anayasal bir ödevdir. Bir toplum içinde yaşayan insanlar, geçmişte ve günümüzde vergi ödemişlerdir. Devlet, vergi salma hakkını egemenlik gücüne dayandırmaktadır Devletin vergi salma hakkına karşılık, vergi mükellefine itiraz hakkı tanınmıştır. Bu sayede idarenin ve mükellefin çıkarları arasında yasal bir denge sağlanmış olmaktadır. Mükellef vergileme işlemine itiraz ettiğinde bu uyuşmazlığın çözümlenebilmesi için iki seçenek bulunmaktadır. Bunlardan biri yargı yoluna başvurarak uyuşmazlığın kat'i olarak çözümlenmesini sağlamak; diğeri ise vergi idaresiyle, idari usuller çerçevesinde anlaşmaktır. Vergi uyuşmazlığını, idari aşamada çözümleyebilmenin en etkili yolu Uzlaşma kurumudur. Uzlaşma; vergilemeden dolayı, idare ile mükellef arasında meydana gelen anlaşmazlıkların, daha başlangıçta karşılıklı ödünlerle, yargı yoluna gitmeden, barışcı yollarla çözümlenmesini amaçlayan idari bir işlemdir. Türk Vergi Hukukunda tarhiyat sonrası ve tarhiyat öncesi olmak üzere iki tür uzlaşma mevcuttur. Uzlaşma kurumu; Türk Vergi Sistemine ilk kez 28.02.1963 yılında yayımlanan 205 sayılı kanunun 22. maddesiyle eklenen 1 ila 10. ek maddeler ile(tarhiyat sonrası uzlaşma) getirilmiş, 01.01.1986 tarihinden itibaren yürürlüğe giren 3239 sayılı kanunun 33. maddesi ile ek 11.(tarhiyat öncesi uzlaşma) ve ek 12. maddeler eklenmiş ve sistem tamamlanmıştır. Bu çalışmada, uzlaşma kurumunun tanımlanması yanında; amacı, türleri ve vergi düzenlemeleri içindeki tarihsel gelişimi açıklanmaktadır. Uzlaşma kurumunun meşruiyeti ve kritiği, kurum hakkındaki olumlu ve olumsuz görüşler çerçevesinde değerlendirilmiştir. Özellikle; tarhiyat sonrası uzlaşmanın, vergi idaresi uygulamasındaki sürecini, yasal düzenlemelere ve yargı kararlarına göre izlenmesi gereken prosedürünü, uygulamada aksayan yönlerini ve kurumun mevzuattaki yerini tartışmaktayız.
Tax is a constitutional obligation which is as old as the history of human society. In the past an now on; people living in a society have been paying taxes. The state levies taxes relying upon the sovereignty. In spite of this right of the state, the right of objection legitimated for the taxpayers. Consequently, a legal balance occured between the benefits of the state and the taxpayer. When a taxpayer demurs the tax, there are two way to solve the disagreement. One of them is judgemental way and the other is administrative way. Solving the tax disagreement in administrative way, the most effective choice is reconciliation. Reconciliation is a administrative act, which aims to solve the disagreement, with giving concession mutually, between the tax administration and the taxpayer before litigate the tax court. In Turkish Tax System there are two kind of reconciliations; reconciliation before assesment, and reconciliation after assesment. Reconciliation in the Turkish Tax System firstly took position with the 22nd article and 1st to 10th additional articles of the 205 numbered Code(published on 28.02.1963) and the system has been completed with the 33rd articles and the 11th and 12th additional articles of the 3239 numbered law that became valid on 01.01.1986 . This treatise describes reconciliation as well as mentioning its goal, types and historical development in the Turkish Tax Regulations. And legality of the reconciliation and its critic in regarding to negative and positive opinions has been explained. We are discussing the course of the reconciliation after assesment in the tax administration practise, form of the procedure in regarding to legal regulation and judgemental verdicts, practical problems of the reconciliation and its place in the positive law.
Tax is a constitutional obligation which is as old as the history of human society. In the past an now on; people living in a society have been paying taxes. The state levies taxes relying upon the sovereignty. In spite of this right of the state, the right of objection legitimated for the taxpayers. Consequently, a legal balance occured between the benefits of the state and the taxpayer. When a taxpayer demurs the tax, there are two way to solve the disagreement. One of them is judgemental way and the other is administrative way. Solving the tax disagreement in administrative way, the most effective choice is reconciliation. Reconciliation is a administrative act, which aims to solve the disagreement, with giving concession mutually, between the tax administration and the taxpayer before litigate the tax court. In Turkish Tax System there are two kind of reconciliations; reconciliation before assesment, and reconciliation after assesment. Reconciliation in the Turkish Tax System firstly took position with the 22nd article and 1st to 10th additional articles of the 205 numbered Code(published on 28.02.1963) and the system has been completed with the 33rd articles and the 11th and 12th additional articles of the 3239 numbered law that became valid on 01.01.1986 . This treatise describes reconciliation as well as mentioning its goal, types and historical development in the Turkish Tax Regulations. And legality of the reconciliation and its critic in regarding to negative and positive opinions has been explained. We are discussing the course of the reconciliation after assesment in the tax administration practise, form of the procedure in regarding to legal regulation and judgemental verdicts, practical problems of the reconciliation and its place in the positive law.