Vergi uygulamasında süreler. / Periods in Tax Applications
Vergi muamelelerinde süreler vergi kanunları ile belli edilir.
Kanunda açıkça yazılı olmayan hallerde 15 günden aşağı olmamak şartıyla bu süreyi, tebliği yapacak olan idare belirler ve ilgiliye tebliğ eder.
Kanunda açıkça yazılı olmayan hallerde 15 günden aşağı olmamak şartıyla bu süreyi, tebliği yapacak olan idare belirler ve ilgiliye tebliğ eder.
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Vergi Usul Kanunu’nun 13'üncü maddesinde yazılı mücbir sebeplerden herhangi birinin bulunması halinde bu sebep ortadan kalkıncaya kadar süreler işlemez. Bu takdirde tarh zamanaşımı işlemiyen süreler kadar uzar. Bu hükmün uygulanması için mücbir sebebin malum olması veya ilgililer tarafından ispat veya tevsik edilmesi lazımdır.
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Maliye Bakanlığı, mücbir sebep sayılan haller nedeniyle; bölge, il, ilçe, mahal veya afete maruz kalanlar itibarıyla mücbir sebep hali ilân etmeye ve bu sürede vergi ödevlerinden yerine getirilemeyecek olanları tespit etmeye yetkilidir. Bu yetki vergi türleri ve işyerleri itibarıyla; beyannamelerin toplulaştırılması, yeni beyanname verme süreleri belirlenmesi ve beyanname verme zorunluluğunun kaldırılması şeklinde de kullanılabilir
Vergi kanunlarında hüküm bulunmayan hallerde ölüm dolayısıyla mirasçılara geçen ödevlerin yerine getirilmesinde bildirme ve beyanname verme sürelerine üç ay eklenir.
Vergi kanunlarında hüküm bulunmayan hallerde ölüm dolayısıyla mirasçılara geçen ödevlerin yerine getirilmesinde bildirme ve beyanname verme sürelerine üç ay eklenir.
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Zor durumda bulunmaları hasebiyle vergi muamelelerine müteallik ödevleri süresi içinde yerine getiremeyecek olanlara, kanunî sürenin bir katını, kanunî sürenin bir aydan az olması halinde bir ayı geçmemek üzere, Maliye Bakanlığınca münasip bir mühlet verilebilir.
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Bu mühletin verilebilmesi için:
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1.Mühlet istiyen, sürenin bitmesinden evvel yazı ile istemde bulunmalıdır.
2.İstemde gösterilen mazeret, mühlet verecek makam tarafından kabule layık görülmelidir.
3.Mühletin verilmesi halinde verginin alınması tehlikeye girmemelidir.
Maliye Bakanlığı mühlet verme yetkisini tamamen veya kısmen mahalline devredebileceği gibi bölgeler, iller, ilçeler veya sektörler ile iş kolları ya da mükellef grupları itibarıyla yazılı başvuru şartı aramaksızın da kullanabilir
Vergi kanunlarında yazılı süreler aşağıdaki şekilde hesaplanır:
1. Süre gün olarak belli edilmişse başladığı gün hesaba katılmaz ve son günün tatil saatinde biter;
2. Süre hafta veya ay olarak belli edilmişse başladığı güne son hafta veya ayda tekabül eden günün tatil saatinde biter. Sürenin bittiği ayda, başladığı güne tekabül eden bir gün yoksa süre o ayın son gününün tatil saatinde biter;
3. Sonu belli bir gün ile tayin edilen saürelerde, süre o günün tatil saatinde biter;
4.Resmi tatil günleri süreye dahildir. şu kadar ki, sürenin son günü resmi tatile rastlarsa tatili takibeden ilk iş gününün tatil saatinde biter
1.Mühlet istiyen, sürenin bitmesinden evvel yazı ile istemde bulunmalıdır.
2.İstemde gösterilen mazeret, mühlet verecek makam tarafından kabule layık görülmelidir.
3.Mühletin verilmesi halinde verginin alınması tehlikeye girmemelidir.
Maliye Bakanlığı mühlet verme yetkisini tamamen veya kısmen mahalline devredebileceği gibi bölgeler, iller, ilçeler veya sektörler ile iş kolları ya da mükellef grupları itibarıyla yazılı başvuru şartı aramaksızın da kullanabilir
Vergi kanunlarında yazılı süreler aşağıdaki şekilde hesaplanır:
1. Süre gün olarak belli edilmişse başladığı gün hesaba katılmaz ve son günün tatil saatinde biter;
2. Süre hafta veya ay olarak belli edilmişse başladığı güne son hafta veya ayda tekabül eden günün tatil saatinde biter. Sürenin bittiği ayda, başladığı güne tekabül eden bir gün yoksa süre o ayın son gününün tatil saatinde biter;
3. Sonu belli bir gün ile tayin edilen saürelerde, süre o günün tatil saatinde biter;
4.Resmi tatil günleri süreye dahildir. şu kadar ki, sürenin son günü resmi tatile rastlarsa tatili takibeden ilk iş gününün tatil saatinde biter
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Periods in Tax Applications
The periods envisaged in tax transactions are determined through the tax paws.In cases where it is not clearly specified in this Act, this period, which is not to be less than fifteen days, hall be specified by the administration making the communication, and the party concerned shall be notified.
In the event of the occurrence of any one of the force majeur circumstances specified in Article 13, periods of time shall not advance until such circumstances have been eliminated. In this case, the period of statutory limitations on levy shall be extended by the foregoing amount. In the application of this provision, it is a requirement that the force majeur circumstance be general knowledge, or that it be proven or substantiated by those concerned.
The Ministry of Finance is authorized to announce the force majeur situation and to determine the regions, provinces, districts or as for the persons who are affected from the circumstances and who are unable to fulfill their tax liabilities on account of such force majeur circumstances. The Ministry may exercise this authorization in the form of the consolidation of the tax returns, the readjustment of the deadlines for the filing of tax returns, and the abolishing of the obligation to file tax returns.
In cases where no provision is made in tax laws, and in the case of the transfer of the tax obligations of the inheritors in case of death of the taxpayer, three months shall be added to the periods of notification and declaration in the fulfillment of the duties devolving upon an heir on account of death.
The Ministry of Finance may grant an appropriate period of grace not exceeding the one fold the amount of the legal period, and if the legal period is less than one month, not exceeding one month to those who may be unable to fulfill in due time their duties pertaining to tax procedures on account of their having fallen into difficult circumstances.
In order for this period of grace to be granted:
1. The person requesting a period of grace must have made a request in writing for it before the normal period expires;
2. The justification presented in the petition must be considered worthy of approval by the authority which is to grant the period of grace;
3. In the event that the period of grace is granted, the collection of the tax must not be endangered.
The Ministry of Finance may delegate its authority to grant periods of grace in whole or in part to local fiscal organizations, and may exercise this authority as for the regions, provinces, districts or sectors, and branches of business or the taxpayer groups, without seeking a condition concerning the filing the filing of a prior application.
The periods specified in tax laws shall be calculated in the following manner:
1. If the period has been specified in terms of days, the day on which it begins shall not be included in the accounting, and it shall terminate at the close of working hours on the final day;
2. If the period has been specified in terms of weeks or months, it shall terminate at the close of working hours on the day during the final week or month which corresponds to the one in which it began. If there is no corresponding day during the month in which the period finishes, the period shall terminate at the close of working hours of the final day of that month;
3. In periods whose conclusion is specified by means of a particular day, the period shall terminate at the close of working hours on that day;
4. Periods shall include official holidays. However if the final day of a period falls upon an official holiday, it shall terminate at the close of working hours on the first business day following the holiday.
In the event of the occurrence of any one of the force majeur circumstances specified in Article 13, periods of time shall not advance until such circumstances have been eliminated. In this case, the period of statutory limitations on levy shall be extended by the foregoing amount. In the application of this provision, it is a requirement that the force majeur circumstance be general knowledge, or that it be proven or substantiated by those concerned.
The Ministry of Finance is authorized to announce the force majeur situation and to determine the regions, provinces, districts or as for the persons who are affected from the circumstances and who are unable to fulfill their tax liabilities on account of such force majeur circumstances. The Ministry may exercise this authorization in the form of the consolidation of the tax returns, the readjustment of the deadlines for the filing of tax returns, and the abolishing of the obligation to file tax returns.
In cases where no provision is made in tax laws, and in the case of the transfer of the tax obligations of the inheritors in case of death of the taxpayer, three months shall be added to the periods of notification and declaration in the fulfillment of the duties devolving upon an heir on account of death.
The Ministry of Finance may grant an appropriate period of grace not exceeding the one fold the amount of the legal period, and if the legal period is less than one month, not exceeding one month to those who may be unable to fulfill in due time their duties pertaining to tax procedures on account of their having fallen into difficult circumstances.
In order for this period of grace to be granted:
1. The person requesting a period of grace must have made a request in writing for it before the normal period expires;
2. The justification presented in the petition must be considered worthy of approval by the authority which is to grant the period of grace;
3. In the event that the period of grace is granted, the collection of the tax must not be endangered.
The Ministry of Finance may delegate its authority to grant periods of grace in whole or in part to local fiscal organizations, and may exercise this authority as for the regions, provinces, districts or sectors, and branches of business or the taxpayer groups, without seeking a condition concerning the filing the filing of a prior application.
The periods specified in tax laws shall be calculated in the following manner:
1. If the period has been specified in terms of days, the day on which it begins shall not be included in the accounting, and it shall terminate at the close of working hours on the final day;
2. If the period has been specified in terms of weeks or months, it shall terminate at the close of working hours on the day during the final week or month which corresponds to the one in which it began. If there is no corresponding day during the month in which the period finishes, the period shall terminate at the close of working hours of the final day of that month;
3. In periods whose conclusion is specified by means of a particular day, the period shall terminate at the close of working hours on that day;
4. Periods shall include official holidays. However if the final day of a period falls upon an official holiday, it shall terminate at the close of working hours on the first business day following the holiday.
HASAN YALÇIN
YMM
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