{"id":3704,"date":"2023-10-23T12:03:36","date_gmt":"2023-10-23T08:03:36","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3704"},"modified":"2024-01-21T14:06:45","modified_gmt":"2024-01-21T10:06:45","slug":"vergi-borcu-nedir-vergi-borcu-nasil-olusur","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/vergi-borcu-nedir-vergi-borcu-nece-yaranir\/","title":{"rendered":"Vergi borcu nedir? Vergi borcu nas\u0131l olu\u015fur?"},"content":{"rendered":"<p><em>Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi, vadesi gelen vergi tutarlar\u0131n\u0131n belirlenen s\u00fcrede ve belirtilen \u015fekilde \u00f6denmesidir. Bu maddede y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi halinde ortaya \u00e7\u0131kan <strong>vergi dairesi <\/strong>ve nedenlerinden bahsedece\u011fiz.<\/em><\/p>\n<p>Vergi Kanunu&#039;nun 11. maddesine g\u00f6re vergi, devletin veya belediyelerin faaliyetlerini sa\u011flamak amac\u0131yla, vergi m\u00fckelleflerinin sahip oldu\u011fu paralar\u0131n kamula\u015ft\u0131r\u0131lmas\u0131 \u015feklinde devlet b\u00fct\u00e7esine veya yerel b\u00fct\u00e7elere aktar\u0131lan bireysel, kar\u015f\u0131l\u0131ks\u0131z ve zorunlu \u00f6demedir. Vergi, devletin kuruldu\u011fu andan itibaren toplumdaki ekonomik ili\u015fkilerin \u00f6nemli bir halkas\u0131d\u0131r. Vergilerin varl\u0131\u011f\u0131 birincil t\u00fcketimle ilgilidir. Vergi Kanunu&#039;nun 16. maddesi vergi m\u00fckellefinin g\u00f6revlerine ili\u015fkindir. Bu maddeye g\u00f6re, kanunla belirlenen vergilerin yan\u0131 s\u0131ra, Vergi Kanunu uyar\u0131nca uygulanan mali yapt\u0131r\u0131mlar, tahakkuk eden faizler ve di\u011fer zorunlu \u00f6demelerin \u00f6denmesi de m\u00fckellefin g\u00f6revlerinden biridir. Bu g\u00f6rev ayn\u0131 zamanda m\u00fckellefin anayasal g\u00f6revidir.<\/p>\n<p>AR Anayasas\u0131&#039;n\u0131n 73. maddesi uyar\u0131nca vergi ve di\u011fer devlet \u00f6demelerinin zaman\u0131nda ve eksiksiz olarak \u00f6denmesi herkesin g\u00f6revidir. Hi\u00e7 kimse a\u015fa\u011f\u0131daki vergileri \u00f6demekle y\u00fck\u00fcml\u00fc olmayacakt\u0131r:<\/p>\n<ul>\n<li>Vergi Kanununun tan\u0131mlad\u0131\u011f\u0131 vergilerin \u00f6zelliklerini ta\u015f\u0131yan<\/li>\n<li>Vergi Kanunu taraf\u0131ndan tan\u0131mlanmam\u0131\u015ft\u0131r<\/li>\n<li>Vergi Kanununda tan\u0131mlanan kurallardan farkl\u0131 tan\u0131mlanm\u0131\u015ft\u0131r<\/li>\n<\/ul>\n<h2>Vergi borcu nedir ve ne zaman olu\u015fur?<\/h2>\n<p>Vergi sorumlulu\u011fu vergi m\u00fckellefi anlam\u0131na gelir <strong>Vergi kodu<\/strong> vergiyi kanunun belirledi\u011fi hallerde ve \u015fekilde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc M\u00fckellef, mevzuat\u0131n gereklerine uygun olarak verginin \u00f6denmesine ili\u015fkin \u015fartlar\u0131n ortaya \u00e7\u0131kt\u0131\u011f\u0131 andan itibaren vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesinden sorumludur. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi, \u00f6denmesi gereken vergi tutar\u0131n\u0131n belirlenen s\u00fcrede ve belirtilen \u015fekilde \u00f6denmesidir. Vergi m\u00fckellefinin kasas\u0131nda veya hesaplar\u0131nda para olup olmad\u0131\u011f\u0131na ve m\u00fclk\u00fcne bak\u0131lmaks\u0131z\u0131n y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi zorunludur.<\/p>\n<p>Vergi m\u00fckellefinin kanunda belirtilen s\u00fcre i\u00e7erisinde vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmemesi halinde vergi dairesi, Vergi Kanunu uyar\u0131nca hesaplanan veya yeniden hesaplanan vergilerin \u00f6denmesi, uygulanan mali yapt\u0131r\u0131mlar ve faizlerin \u00f6denmesine ili\u015fkin vergi m\u00fckellefine 5 g\u00fcn i\u00e7erisinde bildirimde bulunur.<\/p>\n<p>A\u015fa\u011f\u0131daki durumlarda, vergi dairesi, banka i\u015flemlerini y\u00fcr\u00fcten ki\u015fiye veya kredi kurulu\u015funa, vergi m\u00fckellefinin cari veya di\u011fer hesaplar\u0131ndan ulusal veya yabanc\u0131 hesaplardan vergi, mali yapt\u0131r\u0131m ve faiz bor\u00e7lar\u0131n\u0131n al\u0131nmas\u0131na ili\u015fkin icra belgesi i\u00e7eren bir emir verir. devlet b\u00fct\u00e7esine para birimi:<\/p>\n<ul>\n<li>hesaplanan ve beyan edilen vergilerin s\u00fcresi i\u00e7inde \u00f6denmemesi halinde;<\/li>\n<li>vergi m\u00fckellefinin bildiriminin al\u0131nd\u0131\u011f\u0131 tarihten itibaren 30 g\u00fcn i\u00e7inde mahkemeye veya y\u00fcr\u00fctme makam\u0131n\u0131n belirledi\u011fi organa \u015fikayette bulunulmamas\u0131 halinde;<\/li>\n<li>mahkeme karar\u0131 veya bu karara uygun olarak ilgili y\u00fcr\u00fctme organ\u0131n\u0131n belirledi\u011fi organ\u0131n karar\u0131 varsa;<\/li>\n<li>vergi m\u00fckellefinin yaz\u0131l\u0131 onay\u0131 ile.<\/li>\n<\/ul>\n<p>Birinci ve d\u00f6rd\u00fcnc\u00fc haller d\u0131\u015f\u0131nda, di\u011fer durumlarda vergi dairesi, vergi m\u00fckellefinin cari veya di\u011fer hesaplar\u0131ndaki bor\u00e7 tutar\u0131n\u0131n y\u00fczde 105&#039;ini yabanc\u0131 veya ulusal para birimi cinsinden, uygulanan vergi, mali yapt\u0131r\u0131m veya faiz nedeniyle dondurabilir. vergi dairesi taraf\u0131ndan kredi kurulu\u015flar\u0131n\u0131 veya banka i\u015flemlerini y\u00fcr\u00fcten ki\u015fiye idari belge i\u00e7eren bir emir vermek. \u015eu anda, banka kredi kurulu\u015flar\u0131 veya banka i\u015flemlerini y\u00fcr\u00fcten ki\u015filer, vergi m\u00fckellefinin banka hesaplar\u0131nda dondurulan fonlar\u0131 a\u015fan fonlar\u0131n hesaptan \u00e7ekilmesini sa\u011flayan \u00f6deme emirlerini yerine getirir.<\/p>\n<h2>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yerine getirilmedi\u011finde ne olur?<\/h2>\n<p>Vergi veya cari vergi \u00f6demesinin belirtilen s\u00fcre i\u00e7erisinde \u00f6denmemesi durumunda, vade tarihinden sonraki her ek g\u00fcn i\u00e7in vergi m\u00fckellefi veya vergi m\u00fckellefinden cari vergi \u00f6demesinin veya \u00f6denmemi\u015f vergi tutar\u0131n\u0131n y\u00fczde 0,1&#039;i oran\u0131nda faiz tahsil edilir. bu faiz vergi \u00f6demelerinden kaynaklanan ek s\u00fcrenin tamam\u0131 i\u00e7in olup, bir y\u0131l\u0131 a\u015fmamak kayd\u0131yla uygulan\u0131r. Bu faiz tutar\u0131, vergi tutar\u0131n\u0131n m\u00fckellefe hesapland\u0131\u011f\u0131 g\u00fcnden itibaren zaman\u0131nda \u00f6denmeyen vergiye uygulan\u0131r. Vergi m\u00fckellefinin belirlenen s\u00fcre i\u00e7erisinde vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmemesi durumunda vergi borcunun \u00f6denmesini sa\u011flaman\u0131n bir yolu olarak m\u00fclkiyet s\u0131ralanabilir. M\u00fclk\u00fcn listelenmesi vergi m\u00fckellefinin haklar\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131d\u0131r. O zaman, listelenen m\u00fclk\u00fc veya herhangi bir k\u0131sm\u0131n\u0131 elden \u00e7\u0131karma hakk\u0131na sahip de\u011fildir. Gayrimenkullerin m\u00fclkiyeti ve kullan\u0131m\u0131 vergi dairesinin kontrol\u00fc alt\u0131nda ger\u00e7ekle\u015ftirilir. Emlak s\u0131ralamas\u0131 Vergi Kanunu&#039;nun 89.5 maddesi dikkate al\u0131narak a\u015fa\u011f\u0131daki s\u0131rayla ger\u00e7ekle\u015ftirilir:<\/p>\n<ul>\n<li>pe\u015fin;<\/li>\n<li>\u00fcr\u00fcnlerin \u00fcretimine do\u011frudan dahil olmayan m\u00fclkler (para cinsinden de\u011ferli e\u015fyalar, menkul k\u0131ymetler, binek otomobiller, \u00fcretim d\u0131\u015f\u0131 binalar, oda tasar\u0131m \u00f6\u011feleri vb.);<\/li>\n<li>bitmi\u015f \u00fcr\u00fcnler ve \u00fcretim s\u00fcrecine kat\u0131lmas\u0131 ama\u00e7lanmayan di\u011fer maddi de\u011ferli e\u015fyalar;<\/li>\n<li>\u00fcretime kat\u0131lmaya y\u00f6nelik malzeme ve hammaddelerin yan\u0131 s\u0131ra makineler, binalar, cihazlar, ekipmanlar, cihazlar ve di\u011fer sabit varl\u0131klar;<\/li>\n<li>bir envanter yaparak di\u011fer m\u00fclkler.<\/li>\n<\/ul>\n<p>Vergi m\u00fckellefinin vergi borcunu yerine getirmeyi reddetmesi halinde, kendisine yaz\u0131l\u0131 bildirimde bulunularak vergi borcunun derhal \u00f6denmesi istenebilecek.<\/p>\n<p>Vergi makamlar\u0131n\u0131n vergi bor\u00e7lar\u0131, mali yapt\u0131r\u0131mlar ve devlet b\u00fct\u00e7esine \u00fccret al\u0131nmas\u0131na ili\u015fkin emirleri, AR Medeni Kanunu taraf\u0131ndan sa\u011flanan \u00f6deme s\u0131ras\u0131na uygun olarak bankalar ve di\u011fer kredi kurulu\u015flar\u0131 taraf\u0131ndan yerine getirilir.<\/p>\n<h2><strong>Vergi borcu nas\u0131l \u00f6denir?<\/strong><\/h2>\n<p>Banka hesab\u0131ndaki d\u00f6viz fonlar\u0131n\u0131n, vergi dairesinin talimat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihten itibaren 10 i\u015f g\u00fcn\u00fc i\u00e7erisinde m\u00fckellef taraf\u0131ndan \u00e7evrilmemesi durumunda, dondurulmu\u015f fonlar, vergi dairesi taraf\u0131ndan a\u00e7\u0131klanan d\u00f6viz kuru \u00fczerinden d\u00f6vize \u00e7evrilerek emir ger\u00e7ekle\u015ftirilir. Ertesi i\u015f g\u00fcn\u00fcnde Azerbaycan Cumhuriyeti Merkez Bankas\u0131&#039;na. 10 i\u015f g\u00fcn\u00fc i\u00e7inde yeni bir vergi talimat\u0131 g\u00f6nderilmesi durumunda, s\u00f6z konusu talimatta belirtilen vergi borcu tutar\u0131n\u0131n bir \u00f6nceki talimata g\u00f6re azalmas\u0131 durumunda, 10 banka g\u00fcn\u00fc \u00f6nceki talimat tarihinden itibaren hesaplan\u0131r. Vergi dairesinin \u00f6nceki talimat\u0131 nedeniyle bor\u00e7 tutar\u0131n\u0131n artmas\u0131 halinde, \u00f6nceki talimatta belirtilen vergi borcu ve artan vergi borcu tutar\u0131 i\u00e7in bu talimat tarihinden itibaren 10 banka g\u00fcn\u00fc s\u00fcre hesaplan\u0131r. yeni sipari\u015fin giri\u015f tarihinden itibaren.<\/p>\n<p>Vergi Dairesi <em>vergi bor\u00e7lar\u0131<\/em>Birden fazla banka veya kredi kurulu\u015funa mali yapt\u0131r\u0131m ve faizlerin devlet b\u00fct\u00e7esine al\u0131nmas\u0131na ili\u015fkin talimat verilmesi ve vergi m\u00fckellefinin cari veya di\u011fer hesaplar\u0131ndan devlet b\u00fct\u00e7esine aktar\u0131lan vergi bor\u00e7lar\u0131, faiz ve mali yapt\u0131r\u0131mlar\u0131n al\u0131nmas\u0131 veya dondurulmas\u0131 halinde, Vergi dairesi, kredi kurulu\u015flar\u0131na verilen emirleri di\u011fer bankalara aktar\u0131r veya derhal geri \u00f6denmesini sa\u011flar.<\/p>\n<p>Vergi dairesinin emri geri g\u00f6nderilene kadar, bankac\u0131l\u0131k i\u015flemlerini y\u00fcr\u00fcten ki\u015filer veya kredi kurulu\u015flar\u0131, vergi m\u00fckellefinin hesaptaki fonlar\u0131n\u0131 onaylayan belgeye dayanarak \u00f6denen tutar tutar\u0131nda dondurarak bu fonlar \u00fczerindeki emrin uygulanmas\u0131n\u0131 ask\u0131ya alacaklard\u0131r. vergi bor\u00e7lar\u0131n\u0131n, mali yapt\u0131r\u0131mlar\u0131n ve devlet b\u00fct\u00e7esine olan faizlerin al\u0131nmas\u0131 (\u00f6denmesi).<\/p>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>AYRICA OKUYUN: <a href=\"https:\/\/www.macisconsulting.az\/tr\/gelire-dahil-olan-ve-olmayan-giderler-nelerdir\/\" target=\"_blank\" rel=\"noopener\">\u0130ndirilebilen ve indirilemeyen giderler nelerdir?<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fl\u0259rinin t\u0259yin edil\u0259n m\u00fcdd\u0259td\u0259 v\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydada \u00f6d\u0259nilm\u0259sidir. Bu yaz\u0131m\u0131zda \u00f6hd\u0259lik yerin\u0259 yetirm\u0259diyi halda yaranan vergi borcu v\u0259 onun s\u0259b\u0259bl\u0259rind\u0259n dan\u0131\u015faca\u011f\u0131q. Vergi M\u0259c\u0259ll\u0259sinin 11-ci madd\u0259sin\u0259 uy\u011fun olaraq vergi &#8211; d\u00f6vl\u0259t v\u0259 ya b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tinin t\u0259minat\u0131 m\u0259qs\u0259dil\u0259 vergi \u00f6d\u0259yicil\u0259rinin m\u00fclkiyy\u0259tind\u0259 olan pul v\u0259saitinin \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259si \u015f\u0259klind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259&#8230;<\/p>","protected":false},"author":1,"featured_media":3705,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,54],"tags":[76,78,77],"class_list":["post-3704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","category-terminler","tag-vergi-borcu","tag-vergi-borcu-nec-yaranir","tag-vergi-borcu-ndir"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vergi borcu n\u0259dir? Vergi borcu nec\u0259 yaran\u0131r? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Bu yaz\u0131m\u0131zda \u00f6hd\u0259lik yerin\u0259 yetirm\u0259diyi halda yaranan vergi borcu v\u0259 onun s\u0259b\u0259bl\u0259rind\u0259n dan\u0131\u015faca\u011f\u0131q. Vergi orqan\u0131n\u0131n vergi borcu, maliyy\u0259...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/tr\/vergi-borcu-nedir-vergi-borcu-nasil-olusur\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi borcu n\u0259dir? 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