{"id":8195,"date":"2024-10-06T15:57:27","date_gmt":"2024-10-06T12:57:27","guid":{"rendered":"https:\/\/oner.av.tr\/?p=8195"},"modified":"2025-01-11T18:26:46","modified_gmt":"2025-01-11T15:26:46","slug":"vergi-mukellefi-vergi-sorumlusu","status":"publish","type":"post","link":"https:\/\/oner.av.tr\/en\/vergi-mukellefi-vergi-sorumlusu\/","title":{"rendered":"Vergi M\u00fckellefi – Vergi Sorumlusu"},"content":{"rendered":"

M\u00fckellef Nedir?<\/span><\/strong><\/h2>\n

M\u00fckellef, y\u00fck\u00fcml\u00fc y\u00fcklenmi\u015f anlamlar\u0131na gelmektedir.<\/p>\n

Vergi M\u00fckellefi Nedir?<\/span><\/strong><\/h2>\n

Vergi M\u00fckellefi, vergi kanunlar\u0131na g\u00f6re kendisine vergi borcu do\u011fan ger\u00e7ek veya t\u00fczel ki\u015fidir.<\/p>\n

Vergi M\u00fckellefi Kimlerdir?<\/span><\/strong><\/h2>\n

Bir ki\u015finin vergi m\u00fckellefi olabilmesi i\u00e7in vergiyi ortaya \u00e7\u0131karan olay\u0131n kendi ki\u015fili\u011finde ger\u00e7ekle\u015fmesi ve ortaya \u00e7\u0131kan verginin ki\u015finin mal varl\u0131\u011f\u0131nda azalma yaratmas\u0131 gerekir. Yani \u00f6denmesi gereken vergiyi kendi mal varl\u0131\u011f\u0131ndan kar\u015f\u0131layan ki\u015fi vergi m\u00fckellefidir diyebiliriz.<\/p>\n

Vergi m\u00fckellefi hem ger\u00e7ek hem de t\u00fczel ki\u015fi olabilir. T\u00fczel ki\u015fili\u011fi olmayan i\u015f ortakl\u0131klar\u0131 da m\u00fckellef olabilir.<\/p>\n

Vergi M\u00fckellefi Sorgulama<\/span><\/strong><\/h2>\n

Vergi m\u00fckellefiyeti sorgulama<\/p>\n

Vergi Sorumlusu Nedir?<\/span><\/strong><\/h2>\n

Vergi sorumlusu, verginin \u00f6denmesi bak\u0131m\u0131ndan, alacakl\u0131 vergi dairesine kar\u015f\u0131 muhatap olan ki\u015fidir. Vergi sorumlusu olan ki\u015fi:<\/p>\n

    \n
  • M\u00fckellef ad\u0131na kesilen vergisini \u00f6demekten sorumlu olabilir,<\/li>\n
  • M\u00fckellef ad\u0131na olan vergiyi kendi mal varl\u0131\u011f\u0131ndan \u00f6demekle sorumlu olabilir,<\/li>\n
  • M\u00fckellef ad\u0131na vergileme ile ilgili i\u015flemlerinden sorumlu olabilir.<\/li>\n<\/ul>\n

    Vergi Sorumlular\u0131 Kimlerdir?<\/span><\/strong><\/h2>\n

    Vergi Sorumlusu Ki\u015filer:<\/strong><\/p>\n

      \n
    • Miras\u00e7\u0131lar<\/li>\n
    • Tasfiye memurlar\u0131<\/li>\n
    • \u0130flas idaresi<\/li>\n
    • Vergi kesen durumunda olanlar<\/li>\n
    • M\u00fckelleflerin kanuni temsilcileri (K\u00fc\u00e7\u00fcklerin, k\u0131s\u0131tl\u0131lar\u0131n, t\u00fczel ki\u015filerin, T\u00fcrkiye’de bulunmayan m\u00fckelleflerin)<\/li>\n<\/ul>\n

      Vergi Sorumlusu ve Vergi M\u00fckellefi Aras\u0131ndaki Fark<\/span><\/strong><\/h2>\n

      En \u00f6nemli fark, vergiyi do\u011furan vakan\u0131n m\u00fckellefin nezdinde ger\u00e7ekle\u015fmesidir. M\u00fckellefin i\u015f y\u00fck\u00fc alt\u0131nda ezilmemesi, vergisel i\u015flemlerin ve vergi alacaklar\u0131n\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131 i\u00e7in vergi sorumlulu\u011fu kurumu olu\u015fturulmu\u015ftur.<\/p>\n

      M\u00fckellefin, k\u00fc\u00e7\u00fck olmas\u0131, ak\u0131l sa\u011fl\u0131\u011f\u0131n\u0131n yerinde olmamas\u0131, hapse girmesi gibi k\u0131s\u0131tlay\u0131c\u0131 durumlar m\u00fckellefiyeti etkilemez; ancak vergi sorumlusunun hem fiil ehliyetine hem de yukar\u0131da belirtti\u011fimiz gibi sorumlular aras\u0131nda say\u0131lm\u0131\u015f olmas\u0131 gereklidir.<\/p>\n

      Baz\u0131 vergi sorumlular\u0131, vergi bor\u00e7lular\u0131n\u0131n yerine kendi mal varl\u0131\u011f\u0131ndan vergi \u00f6derler. \u00d6rne\u011fin: miras\u00e7\u0131lar. Miras\u00e7\u0131lar, miras ve intikal vergisi \u00f6deyecekleri i\u00e7in vergi sorumlusudurlar. Bu gibi durumlarda vergiyi \u00f6deyen vergi sorumlusunun r\u00fccu etme imkan\u0131 yoktur.<\/p>\n

      Kanuni temsilci gibi vergi sorumlular\u0131 ise \u00f6dedikleri vergi borcunu as\u0131l bor\u00e7luya r\u00fccu edebilirler.<\/p>\n","protected":false},"excerpt":{"rendered":"

      M\u00fckellef Nedir? M\u00fckellef, y\u00fck\u00fcml\u00fc y\u00fcklenmi\u015f anlamlar\u0131na gelmektedir. Vergi M\u00fckellefi Nedir? Vergi M\u00fckellefi, vergi kanunlar\u0131na g\u00f6re kendisine vergi borcu do\u011fan ger\u00e7ek veya t\u00fczel ki\u015fidir. Vergi M\u00fckellefi Kimlerdir? Bir ki\u015finin vergi m\u00fckellefi olabilmesi i\u00e7in vergiyi ortaya \u00e7\u0131karan olay\u0131n kendi ki\u015fili\u011finde ger\u00e7ekle\u015fmesi ve ortaya \u00e7\u0131kan verginin ki\u015finin mal varl\u0131\u011f\u0131nda azalma yaratmas\u0131 gerekir. Yani \u00f6denmesi gereken vergiyi kendi mal […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[119,120],"class_list":["post-8195","post","type-post","status-publish","format-standard","hentry","category-vergi-hukuku-kategori","tag-vergi-mukellefi","tag-vergi-sorumlusu"],"yoast_head":"\nVergi M\u00fckellefi - Vergi Sorumlusu - Bak\u0131rk\u00f6y Lawyer and Law Office \u2013 \u00d6ner Law and Consultancy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oner.av.tr\/en\/vergi-mukellefi-vergi-sorumlusu\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi M\u00fckellefi - Vergi Sorumlusu\" \/>\n<meta property=\"og:description\" content=\"M\u00fckellef Nedir? M\u00fckellef, y\u00fck\u00fcml\u00fc y\u00fcklenmi\u015f anlamlar\u0131na gelmektedir. Vergi M\u00fckellefi Nedir? Vergi M\u00fckellefi, vergi kanunlar\u0131na g\u00f6re kendisine vergi borcu do\u011fan ger\u00e7ek veya t\u00fczel ki\u015fidir. Vergi M\u00fckellefi Kimlerdir? Bir ki\u015finin vergi m\u00fckellefi olabilmesi i\u00e7in vergiyi ortaya \u00e7\u0131karan olay\u0131n kendi ki\u015fili\u011finde ger\u00e7ekle\u015fmesi ve ortaya \u00e7\u0131kan verginin ki\u015finin mal varl\u0131\u011f\u0131nda azalma yaratmas\u0131 gerekir. 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