<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p class="MsoNormal" style="text-align:justify;text-indent:35.4pt"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">01.01.2016 Tarihinden geçerli olmak üzere; Kurumlar Vergisi Mükellefleri, Ticari, Zirai ve mesleki kazanç yönünden gelir vergisi mükellefiyeti bulunanlara Elektronik Tebligat dönemi başlıyor.</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"><u>Nedir Elektronik Tebligat?</u></span></span></p> <p class="MsoNormal" style="text-align:justify;text-indent:35.4pt"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">Bilişim sistemleri vasıtasıyla muhatabın elektronik tebligat adresine iletilmek üzere, tebliğ evrakının gönderildiği ve elektronik ortamda delillendirilerek tesliminin sağlandığı sistemdir.</span></span></p> <p class="MsoNormal"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"><u>Kimlere Elektronik Tebligat Yapılacak?</u></span></span></p> <p class="MsoNormal" style="text-align:justify;text-indent:35.4pt"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">Elektronik ortamda yapılacak tebliğle ilgili teknik altyapı kurulmuş ve tebliğe elverişli elektronik tebligat adresi, Başkanlık tarafından internet vergi dairesi bünyesinde oluşturulmuştur. Kanun hükümlerine göre tebliği gereken elektronik imzalı evrak, elektronik tebligat sistemi kullanılmak suretiyle muhatabın elektronik tebligat adresine tebliğ edilebilecektir.</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">Elektronik adres kullanma zorunluluğu getirilen ve kendisine elektronik ortamda tebliğ yapılabilecek olanlar aşağıda belirtilmiştir.</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">a) Kurumlar vergisi mükellefleri</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">b) Ticari, zirai ve mesleki kazanç yönünden gelir vergisi mükellefiyeti bulunanlar (Kazançları basit usulde tespit edilenlerle gerçek usulde vergiye tabi olmayan çiftçiler hariç)</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">c) İsteğe bağlı olarak kendilerine elektronik tebligat yapılmasını talep edenler de sistemden isteğe bağlı olarak yararlanabileceklerdir.</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"><u>Elektronik Tebligat Adresi Nasıl Temin Edilecek?</u></span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">*Kurumlar Vergisi Mükelleflerinin Bildirimi ve Elektronik Tebligat Adresi Edinmesi</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">Elektronik tebligat sistemini kullanmak zorunda olan kurumlar vergisi mükelleflerinin, 01.01.2016 tarihine kadar “Elektronik Tebligat Talep Bildirimi (Şirketler ve Diğer Tüzel Kişiler İçin)”ni (EK:1) kurumlar vergisi yönünden bağlı bulundukları vergi dairesine vermeleri gerekmektedir. Bu mükellefler, söz konusu bildirimi kanuni temsilcileri veya elektronik tebligat sistemi ile ilgili işlemleri yapmaya yönelik özel yetki içeren noterde verilmiş vekâletnameyle yetkili kılınan kişiler aracılığıyla bizzat teslim edeceklerdir. Yapılan başvurunun değerlendirilmesi sonucu, gerekli şartları taşıyan mükelleflere internet vergi dairesi kullanıcı kodu, parola ve şifresi verilecektir. Böylece bu mükellefler elektronik tebligat adresi edinmiş olacaklardır.</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">*Gelir Vergisi Mükelleflerinin Bildirimi ve Elektronik Tebligat Adresi Edinmesi</span></span></p> <p class="MsoNormal" style="text-align:justify"><span style="font-size: 20px;"><span style="font-family: Times New Roman;">Elektronik tebligat sistemini kullanmak zorunda olan gelir vergisi mükelleflerinin, 01.01.2016 tarihine kadar “Elektronik Tebligat Talep Bildirimi (Gerçek Kişiler İçin)”ni (EK:2) internet vergi dairesinde elektronik ortamda doldurmaları ve elektronik tebligat sistemini kullanmaya başlamaları gerekmektedir. Bu mükelleflerin, söz konusu bildirimi kendileri veya elektronik tebligat sistemi ile ilgili işlemleri yapmaya yönelik özel yetki içeren noterde verilmiş vekâletnameyle yetkili kılınan kişiler aracılığıyla gelir vergisi yönünden bağlı bulundukları vergi dairesine bizzat vermeleri de mümkündür. İnternet vergi dairesini kullanarak elektronik ortamda bildirimde bulunan gelir vergisi mükelleflerine internet vergi dairesi kullanıcı kodu, parola ve şifresi verilmeyecek olup bu mükellefler sisteme her girişlerinde sistem tarafından kimlik doğrulaması yapılmak suretiyle elektronik tebligat sistemini kullanabileceklerdir. Vergi dairesine bizzat veya vekili aracılığıyla başvuran gerçek kişi mükelleflerin başvuruları değerlendirilecek ve gerekli şartları taşıyan mükelleflere internet vergi dairesi kullanıcı kodu, parola ve şifresi verilecektir. İnternet vergi dairesini kullanarak elektronik ortamda veya vergi dairesine bizzat başvurarak sistemi kullanacak olan gelir vergisi mükellefleri, elektronik tebligat adresi edinmiş olacaklardır. </span></span></p> <p class="MsoNormalCxSpMiddle" style="text-align:justify;text-indent:35.45pt; line-height:normal"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"> Saygılarımla,</span></span></p> <p class="MsoNormalCxSpMiddle" style="text-align:justify;text-indent:35.45pt; line-height:normal"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"> Şakir GÜRLÜK</span></span></p> <p class="MsoNormalCxSpMiddle" style="text-align:justify;text-indent:35.45pt; line-height:normal"><span style="font-size: 20px;"><span style="font-family: Times New Roman;"> SM.Mali Müşavir</span></span></p> <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> 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