{"id":9596,"date":"2018-05-09T06:00:57","date_gmt":"2018-05-09T04:00:57","guid":{"rendered":"https:\/\/tunal-stb.de\/elektronik-verilerin-aktarilmasi-durumunda-vergi-tarh-bildirimlerinin-duezeltilmesi\/"},"modified":"2023-07-21T09:17:44","modified_gmt":"2023-07-21T07:17:44","slug":"elektronik-verilerin-aktarilmasi-durumunda-vergi-tarh-bildirimlerinin-duezeltilmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/elektronik-verilerin-aktarilmasi-durumunda-vergi-tarh-bildirimlerinin-duezeltilmesi\/","title":{"rendered":"Elektronik verilerin aktar\u0131lmas\u0131 durumunda vergi tarh bildirimlerinin d\u00fczeltilmesi"},"content":{"rendered":"

Elektronik verilerin devral\u0131nmas\u0131 s\u0131ras\u0131nda vergi tarhiyatlar\u0131n\u0131n d\u00fczeltilmesi – Vergi dan\u0131\u015fmanlar\u0131 – Holzwickede – Dortmund – Hagen – L\u00fcnen – Kamen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Berichtigung von Steuerbescheiden bei \u00dcbernahme elektronischer Daten” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

\u0130\u015fverenler, bankalar, emeklilik sigortas\u0131 kurumlar\u0131 ve di\u011fer “\u00f6deme arac\u0131lar\u0131” y\u00fck\u00fcml\u00fcd\u00fcr,<\/h2>\n

\u00e7al\u0131\u015fanlar\u0131na, yat\u0131r\u0131mc\u0131lar\u0131na, emeklilik maa\u015f\u0131 alanlara vb. yapt\u0131klar\u0131 \u00f6demelerin ayr\u0131nt\u0131lar\u0131n\u0131 vergi makamlar\u0131na elektronik ortamda sunabilirler. Bu durum, sosyal g\u00fcvenlik kurumlar\u0131 ve belirli sigorta \u015firketleri i\u00e7in de, toplanan katk\u0131 paylar\u0131 bak\u0131m\u0131ndan, mutatis mutandis ge\u00e7erlidir. Vergi daireleri bu elektronik verileri \u00f6zellikle ilgili \u00e7al\u0131\u015fanlar\u0131n, tasarruf sahiplerinin, emeklilerin vb. gelir vergisi de\u011ferlendirmesi i\u00e7in kullanmaktad\u0131r.<\/p>\n

Federal Mali Mahkeme karar\u0131n\u0131 verdi,<\/h2>\n

Gelir vergisi beyannamesinde yer alan \u00fccret bilgilerinin i\u015fveren taraf\u0131ndan vergi dairesine sa\u011flanan verilerle uyu\u015fmad\u0131\u011f\u0131 durumlarda, vergi dairesindeki vaka sorumlular\u0131n\u0131n do\u011fru \u00fccretin ne oldu\u011funu tespit etmesi gerekti\u011fi. S\u00f6z konusu uyu\u015fmazl\u0131kta, evli bir \u00e7ift \u00fccretlerini vergi beyannamelerinde do\u011fru bir \u015fekilde beyan etmi\u015f; ancak vergi dairesi i\u015fverenler taraf\u0131ndan sunulan (\u00e7ok d\u00fc\u015f\u00fck) \u00fccretleri kabul etmi\u015ftir. Mahkeme, d\u00fczeltilmi\u015f i\u015fveren verilerine dayal\u0131 olarak daha sonra yap\u0131lan vergi tarhiyat\u0131 de\u011fi\u015fikli\u011fini (2011 y\u0131l\u0131 i\u00e7in), vergi dairesinin yaln\u0131zca i\u015fveren taraf\u0131ndan sa\u011flanan verilere dayand\u0131\u011f\u0131 ve dolay\u0131s\u0131yla ara\u015ft\u0131rma g\u00f6revini yerine getirmedi\u011fi gerek\u00e7esiyle reddetmi\u015ftir.<\/p>\n

Yasada yap\u0131lan bir de\u011fi\u015fiklikten sonra<\/h2>\n

Bununla birlikte, 2017’den sonraki y\u0131llara ili\u015fkin vergi tarhiyatlar\u0131, elektronik olarak iletilen verilerin dikkate al\u0131nmad\u0131\u011f\u0131 veya do\u011fru \u015fekilde dikkate al\u0131nmad\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde a\u00e7\u0131k\u00e7a de\u011fi\u015ftirilebilir. \u0130\u015fbirli\u011fi veya soru\u015fturma g\u00f6revlerinin ihlal edilip edilmedi\u011fi ya da i\u015flem hatalar\u0131 vs. yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 \u00f6nemli de\u011fildir.<\/p>\n

\u0130\u015fverenler<\/strong> vb. taraf\u0131ndan iletilen verilerdeki hatalar<\/strong> tamamen g\u00f6z ard\u0131 edilemeyece\u011finden, burada vergi de\u011ferlendirmesinde dikkate al\u0131nan verilerin ki\u015finin vergi beyannamesinde sa\u011flad\u0131\u011f\u0131 kendi bilgileriyle kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131na \u00f6zel dikkat g\u00f6sterilmelidir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 05\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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