{"id":8261,"date":"2015-04-23T12:20:15","date_gmt":"2015-04-23T10:20:15","guid":{"rendered":"https:\/\/etadestek.biz\/?p=8261"},"modified":"2015-04-23T12:20:15","modified_gmt":"2015-04-23T10:20:15","slug":"yevmiye-defterinin-sayfasi-yetmezse","status":"publish","type":"post","link":"https:\/\/etadestek.biz\/index.php\/2015\/04\/23\/yevmiye-defterinin-sayfasi-yetmezse\/","title":{"rendered":"YEVM\u0130YE DEFTER\u0130N\u0130N SAYFASI YETMEZSE"},"content":{"rendered":"

I- GENEL A\u00c7IKLAMA<\/span><\/p>\n

Bilindi\u011fi \u00fczere, Vergi Usul Kanunu’nun (VUK) 221. maddesinde, m\u00fckelleflerin tutmakla zorunlu olduklar\u0131 defterleri tasdik ettirecekleri s\u00fcreler belirlenmi\u015ftir. Buna g\u00f6re,<\/span><\/p>\n

– \u00d6tedenberi i\u015fe devam etmekte olanlar, defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda,<\/span><\/p>\n

– Hesap d\u00f6nemleri Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenler, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen son ayda,<\/span><\/p>\n

– Yeniden i\u015fe ba\u015fl\u0131yanlar, s\u0131n\u0131f de\u011fi\u015ftirenler ve yeni bir m\u00fckellefiyete girenler i\u015fe ba\u015flama, s\u0131n\u0131f de\u011fi\u015ftirme ve yeni m\u00fckellefiyete girme tarihinden \u00f6nce; vergi muafl\u0131ktan \u00e7\u0131kma tarihinden ba\u015flayarak 10 g\u00fcn i\u00e7inde,<\/span><\/p>\n

– Tasdike tabi defterlerin dolmas\u0131 veya sair sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar, bunlar\u0131 kullanmaya ba\u015flamadan \u00f6nce<\/span><\/p>\n

tasdik ettireceklerdir.<\/span><\/p>\n

Ancak, ilgili y\u0131lda kullan\u0131lmak \u00fczere tasdik ettirilen yevmiye defteri i\u015flemlerin fazlal\u0131\u011f\u0131 vb. nedenlerle y\u0131l i\u00e7erisinde dolabilmektedir. Bu durumda yeni defter tasdik ettirilmesi gerekmektedir. Uygulamada, bu durumda bulunan m\u00fckelleflerin yeni defter tasdik ettirmeyerek kay\u0131tlar\u0131n\u0131 dolan yevmiye defterinin arka y\u00fczlerine yapmalar\u0131 olay\u0131na s\u0131k\u00e7a rastlan\u0131lmaktad\u0131r. Yeni yevmiye defteri tasdik ettirilmeyerek dolan yevmiye defteri sayfalar\u0131n\u0131n arka y\u00fczlerine yap\u0131lan kay\u0131tlar\u0131n ge\u00e7erlili\u011fi ve kaydedilen faturalardaki KDV’nin indirilip indirilmeyece\u011fi konular\u0131 ise uygulamada teredd\u00fct yaratan konular aras\u0131nda bulunmaktad\u0131r.<\/span><\/p>\n

A\u015fa\u011f\u0131da, yevmiye defteri sayfalar\u0131n\u0131n arka y\u00fczlerine yap\u0131lan kay\u0131tlar\u0131n ge\u00e7erlili\u011fi ve kaydedilen faturalardaki KDV’nin indirilip indirilmeyece\u011fi hususlar\u0131 vergi idaresi g\u00f6r\u00fc\u015f\u00fcne de yer verilmek suretiyle incelenecektir.<\/span><\/p>\n

II- YEVM\u0130YE DEFTER\u0130N\u0130N ARKA Y\u00dcZLER\u0130NE YAPILAN KAYITLAR VE KDV \u0130ND\u0130R\u0130M\u0130<\/span><\/p>\n

A- YEVM\u0130YE DEFTER\u0130 SAYFALARININ ARKA Y\u00dcZLER\u0130NE YAPILAN KAYITLARIN GE\u00c7ERL\u0130L\u0130\u011e\u0130<\/span><\/p>\n

VUK’un 225. maddesinin (b) bendinde, m\u00fcteharrik yaprakl\u0131 yevmiye defteri kullanan m\u00fcesseselerin bir y\u0131l i\u00e7inde kullanacaklar\u0131n\u0131 tahmin ettikleri say\u0131da yapra\u011f\u0131 tasdik ettirecekleri, tasdikli yapraklar bitti\u011fi takdirde yeni yapraklar\u0131 kullanmadan \u00f6nce tasdike arz edecekleri; bunlar\u0131n sayfa numaralar\u0131n\u0131n tasdikli yapraklar\u0131n sayfa numaralar\u0131n\u0131 takiben tesels\u00fcl ettirilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

Bu h\u00fck\u00fcm uyar\u0131nca m\u00fckelleflerin i\u015flemlerini yasal olarak tutmak zorunda olduklar\u0131 defterlerine VUK’un 219. maddesindebelirtilen s\u00fcrelerde intikal ettirmeleri gerekir. Kay\u0131tlar\u0131n yap\u0131ld\u0131\u011f\u0131 defterler an\u0131lan Kanun’un 182 ve izleyen maddelerinde belirtilmi\u015ftir. Dolay\u0131s\u0131yla, i\u015flemlerin yevmiye defterleri sayfalar\u0131n\u0131n tasdikli \u00f6n y\u00fczlerine yap\u0131lamas\u0131 gerekir.Bu nedenle, yevmiye defterlerinin sayfalar\u0131n\u0131n arka y\u00fczlerine yap\u0131lan kay\u0131tlr\u0131n kanuni deftere yap\u0131lm\u0131\u015f kay\u0131t olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir. Bu \u015fekilde i\u015flem yapan m\u00fckelleflerin d\u00f6nem vergi matrah\u0131n\u0131n VUK’un 30. maddesine g\u00f6re re’sen takdir edilmesi gerekmektedir. Maliye Bakanl\u0131\u011f\u0131’n\u0131n g\u00f6r\u00fc\u015f\u00fc de bu do\u011frultudadur. (1).<\/span><\/p>\n

B- YEVM\u0130YE DEFTER\u0130 SAYFALARININ ARKA Y\u00dcZLER\u0130NE KAYDED\u0130LEN FATURALARDAK\u0130 KDV’N\u0130N \u0130ND\u0130R\u0130M\u0130<\/span><\/p>\n

3065 say\u0131l\u0131 KDV Kanunu’nun 29\/1-a maddesinde, m\u00fckelleflerin bu Kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a faaliyetlerine ili\u015fkin olarak y\u00fcklendikleri KDV’yi indirebilecekleri h\u00fckme ba\u011flanm\u0131\u015f, 34\/1. maddesinde ise indirimin \u015fartlar\u0131;<\/span><\/p>\n

– Verginin fatura veya benzeri belgelerde ayr\u0131ca g\u00f6sterilmesi,<\/span><\/p>\n

– Bu belgelerin kanuni defterlere kaydedilmesi<\/span><\/p>\n

olarak belirlenmi\u015ftir. Ayr\u0131ca Kanun’un 54. maddesine g\u00f6re, m\u00fckelleflerin tutulmas\u0131 mecburi defter kay\u0131tlar\u0131n\u0131 bu verginin hesaplanmas\u0131na ve kontrol\u00fcne imkan verecek \u015fekilde d\u00fczenlemeleri ve bu kay\u0131tlarda;<\/span><\/p>\n

– Vergi konusu i\u015flemlerin mahiyeti, vergisiz tutarlar, hesaplanan vergi, indirilebilir vergi miktarlr\u0131n\u0131,<\/span><\/p>\n

– Vergiden istisna edilen i\u015flemlerin, indirim hakk\u0131 tan\u0131nan ve tan\u0131nmayanlara g\u00f6re ay\u0131r\u0131m\u0131 ile hesaplanan indirilebilir vergi miktar\u0131n\u0131.<\/span><\/p>\n

– \u0130ndirim konusu yap\u0131lamyacak i\u015flemlerin niteli\u011fi ve bu i\u015flemlerle ilgili vergi miktarlar\u0131n\u0131,<\/span><\/p>\n

– Matrah ve indirim miktarlar\u0131ndaki de\u011fi\u015fmelerle, \u00f6denen, terkin edilen ve iade olunan vergileri<\/span><\/p>\n

ayr\u0131ca g\u00f6stermeleri gerekmektedir(2).<\/span><\/p>\n

Yukar\u0131da da ifade edildi\u011fi \u00fczere, dolan yevmiye defteri sayfas\u0131n\u0131n arkas\u0131na yap\u0131lan kay\u0131tlar kanuni deftere yap\u0131lm\u0131\u015f kay\u0131t olarak de\u011ferlendirilmemekte ve bu \u015fekilde i\u015flem yap\u0131lmas\u0131 VUK’un 30. maddesinin birinci f\u0131kras\u0131n\u0131n 3. bendine g\u00f6re d\u00f6nem matrah\u0131n\u0131n re’sen takdirini gerekmektedir.<\/span><\/p>\n

M\u00fckellefin d\u00f6nem matrah\u0131n\u0131n re’sen takdir edildi\u011fi bu gibi durumlarda, yevmiye defteri ssayfas\u0131n\u0131n arka y\u00fcz\u00fcne kaydedilen faturalardaki KDV’nin indirilip indirlmeyece\u011fi hususunda teredd\u00fctler bulunmaktad\u0131r.<\/span><\/p>\n

Bilindi\u011fi \u00fczere, VUK’un 3\/B maddesine g\u00f6re vergilendirmede vergiyi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyeti esast\u0131r. Ayn\u0131 Kanun’un 134. maddesine g\u00f6re ise incelemeden maksat, \u00f6denmesi gereken vergilerin do\u011frulu\u011funu ara\u015ft\u0131rmak, tespit etmek ve sa\u011flamakt\u0131r. KDV uygulamas\u0131nda beyanname ile beyan edilerek vergi dairesine \u00f6denecek olan KDV, sat\u0131\u015flar \u00fczerinden hesaplanan KDV’den, mal ve hizmet al\u0131mlar\u0131 ve i\u015fle ilgili di\u011fer giderler nedeniyle y\u00fcklenilen KDV indirilmek suretiyle tespit edilmektedir.<\/span><\/p>\n

Ki\u015fisel g\u00f6r\u00fc\u015f\u00fcm\u00fcze g\u00f6re, yeni yevmiye defteri tasdik ettirilmeyerek dolan yevmiye defterinin sayfalar\u0131n\u0131n arka y\u00fczlerine kay\u0131t yap\u0131lmas\u0131 tek ba\u015f\u0131na m\u00fckelleflerin KDV indirim haklar\u0131n\u0131 ortadan kald\u0131rmamal\u0131, bu \u015fekilde defterin arka y\u00fcz\u00fcne kaydedilen al\u0131\u015f belgelerinde g\u00f6sterilen KDV’nin;<\/span><\/p>\n

– Ger\u00e7ekte \u00f6dendi\u011finin (y\u00fcklenildi\u011finin),<\/span><\/p>\n

– Verginin sat\u0131c\u0131 taraf\u0131ndan beyan edildi\u011finin,<\/span><\/p>\n

– Tasdikli defteri kebire s\u00fcresinde kaydedildi\u011finin<\/span><\/p>\n

tespiti \u015fart\u0131yla indirimi kabul edilmelidir. Bu husus, VUK’un 3\/B ve 134. maddelerinin ir gere\u011fidir. Aksi bir d\u00fc\u015f\u00fcnce m\u00fckellefin KDV indirim hakk\u0131n\u0131n elinden al\u0131nmas\u0131na neden olur ki, bu da KDV’nin indirim teorisine ayk\u0131r\u0131 olur(3).<\/span><\/p>\n

Nitekim Maliye Bakanl\u0131\u011f\u0131’nca tayin edilen bir \u00f6zelgede de , “Yevmiye defterine yap\u0131lan kay\u0131tlar\u0131n tasdikli defteri kabire s\u00fcresinde ve usul\u00fcne uygun kaydedilmesi \u015fart\u0131yla, yevmiye defterinin arka sayfalar\u0131nda yer alan kay\u0131tlara dayal\u0131 KDV indirimlerinin bu \u00e7er\u00e7evede kab\u00fcl\u00fcn\u00fcn m\u00fcmk\u00fcn oldu\u011fu” belirtilmi\u015f bulunmaktad\u0131r(4).<\/span><\/p>\n

III-SONU\u00c7<\/span><\/p>\n

Yukar\u0131da yap\u0131lan a\u00e7\u0131klamalardan da farkedilece\u011fi \u00fczere, dolan yevmiye defterinin sayfalar\u0131n\u0131n arka y\u00fczlerine yap\u0131lan kay\u0131tlar Kanuni defterlere yap\u0131lan kay\u0131t olarak de\u011ferlendirilmemekte ve m\u00fckellefin d\u00f6nem matrah\u0131n\u0131n re’sen takdiri gerekmekterdir. Ancak al\u0131\u015f ve gider belgelerinin tasdikli defteri kebire usul\u00fcne uygun olarak kaydedilmesi \u015fart\u0131yla, yevmiye defterinin sayfalar\u0131n\u0131n arka y\u00fczlerine kaydedilen al\u0131\u015f belgelerinde yer alan KDV’lerin indirilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r. Maliye Bakanl\u0131\u011f\u0131’n\u0131n g\u00f6r\u00fc\u015f\u00fcde bu do\u011frultuda bulunmaktad\u0131r.<\/span><\/p>\n

(1) M.B.’nin 02.11.2000 tarih ve 50774 say\u0131l\u0131 \u00d6zelgesi<\/span><\/p>\n

(2) V.Arif \u015e\u0130M\u015eEK-Abdullah TOLU, KDV’de indirim, Yakla\u015f\u0131m Yay\u0131nlar\u0131, Ankara, Nisan 2002, s. 122-123<\/span><\/p>\n

(3) \u015e\u0130M\u015eEK-TOLU, a.g.e, s.217<\/span><\/p>\n

(4) M.B.’nin 02.11.2000 tarih ve 50774 say\u0131l\u0131 \u00d6zelgesi<\/span><\/p>\n

Bu yaz\u0131,\u00a0Yakla\u015f\u0131m Dergisi Kas\u0131m 2002 Say\u0131s\u0131ndan \u0130ktibas Edilmi\u015ftir. Say\u0131n Abdullah Tolu’ya aittir.<\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

I- GENEL A\u00c7IKLAMA Bilindi\u011fi \u00fczere, Vergi Usul Kanunu’nun (VUK) 221. maddesinde, m\u00fckelleflerin tutmakla zorunlu olduklar\u0131 defterleri tasdik ettirecekleri s\u00fcreler belirlenmi\u015ftir. 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