[{"id":4026,"date":"2026-04-28T17:20:55","date_gmt":"2026-04-28T14:20:55","guid":{"rendered":"https:\/\/api-vdk.hmb.gov.tr\/?page_id=4026"},"modified":"2026-06-12T15:25:03","modified_gmt":"2026-06-12T12:25:03","slug":"vergi-incelemesi-genel-bilgiler","status":"publish","type":"page","link":"https:\/\/api-vdk.hmb.gov.tr\/vergi-incelemesi-genel-bilgiler\/","title":{"rendered":"Vergi \u0130ncelemesi Genel Bilgiler"},"content":{"rendered":"<h2><strong>Vergi \u0130ncelemesi: Hukuki \u00c7er\u00e7eve, S\u00fcre\u00e7 ve Kurumsal Yap\u0131<\/strong><\/h2>\n<p>Vergi incelemesi, T\u00fcrk vergi sisteminde m\u00fckelleflerin beyan ettikleri vergilerin do\u011frulu\u011funu ara\u015ft\u0131rmak, tespit etmek ve sa\u011flamak amac\u0131yla y\u00fcr\u00fct\u00fclen temel denetim mekanizmalar\u0131ndan biridir. Bu s\u00fcre\u00e7, ba\u015fta <strong>213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 134 il\u00e2 147\u2019nci maddeleri<\/strong> olmak \u00fczere ilgili ikincil mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmektedir.<\/p>\n<p>Vergi Usul Kanunu\u2019na g\u00f6re vergi incelemesinin amac\u0131; \u00f6denmesi gereken vergilerin do\u011frulu\u011funu ortaya koymak olup, bu y\u00f6n\u00fcyle inceleme, yaln\u0131zca bir tespit arac\u0131 de\u011fil ayn\u0131 zamanda vergi sisteminin i\u015fleyi\u015fini g\u00fcvence alt\u0131na alan yap\u0131sal bir fonksiyon icra etmektedir.<\/p>\n<div class=\"video-wrap\">\n<p><iframe loading=\"lazy\" title=\"\u015eeffaf ve Mevzuata Dayal\u0131 Denetim S\u00fcreci\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/HniTqec0UUk?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/div>\n<h3><strong>Vergi \u0130ncelemesinin Sistem \u0130\u00e7indeki Yeri<\/strong><\/h3>\n<p>T\u00fcrk vergi sistemi a\u011f\u0131rl\u0131kl\u0131 olarak <strong>beyan esas\u0131na<\/strong> dayanmaktad\u0131r. Bu sistemde m\u00fckellefler, vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini kendi beyanlar\u0131 \u00fczerinden yerine getirirler. Ancak beyan esas\u0131n\u0131n sa\u011fl\u0131kl\u0131 i\u015fleyebilmesi, etkin bir denetim mekanizmas\u0131n\u0131n varl\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n<p>Bu ba\u011flamda vergi incelemesi;<\/p>\n<ul>\n<li>Beyan edilen vergilerin do\u011frulu\u011funu test eden,<\/li>\n<li>Vergi kay\u0131p ve ka\u00e7a\u011f\u0131n\u0131 \u00f6nleyen,<\/li>\n<li>Vergi uyumunu art\u0131ran,<\/li>\n<li>Kamu gelirlerinin s\u00fcrd\u00fcr\u00fclebilirli\u011fini sa\u011flayan<\/li>\n<\/ul>\n<p>stratejik bir kamu fonksiyonu olarak \u00f6ne \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>Nitekim modern yakla\u015f\u0131mlarda vergi incelemesi, yaln\u0131zca ge\u00e7mi\u015fe d\u00f6n\u00fck bir kontrol faaliyeti olmaktan \u00e7\u0131km\u0131\u015f; m\u00fckellef davran\u0131\u015flar\u0131n\u0131 etkileyen, risk odakl\u0131 ve veri temelli bir y\u00f6netim arac\u0131na d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n<div class=\"video-wrap\">\n<p><iframe loading=\"lazy\" title=\"Adil Rekabet \u0130\u00e7in Etkin Denetim\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/-oTFpJohNWo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/div>\n<h3><strong>Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n Rol\u00fc ve Yetkisi<\/strong><\/h3>\n<p>T\u00fcrkiye\u2019de vergi incelemeleri, Hazine ve Maliye Bakanl\u0131\u011f\u0131 b\u00fcnyesinde faaliyet g\u00f6steren <strong>Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 (VDK)<\/strong> taraf\u0131ndan y\u00fcr\u00fct\u00fclmektedir.<\/p>\n<p>VDK\u2019n\u0131n kurulu\u015f ama\u00e7lar\u0131 aras\u0131nda;<\/p>\n<ul>\n<li>Denetim birimlerini tek \u00e7at\u0131 alt\u0131nda toplamak,<\/li>\n<li>Denetimde standartla\u015fmay\u0131 sa\u011flamak,<\/li>\n<li>Risk analizine dayal\u0131 inceleme sistemini geli\u015ftirmek,<\/li>\n<li>Denetim etkinli\u011fini art\u0131rmak<\/li>\n<\/ul>\n<p>gibi ba\u015fl\u0131klara yer verilebilir.<\/p>\n<p>Kurul Ba\u015fkanl\u0131\u011f\u0131, vergi inceleme yetkisini haiz vergi m\u00fcfetti\u015fleri arac\u0131l\u0131\u011f\u0131yla denetim faaliyetlerini y\u00fcr\u00fctmekte; ayn\u0131 zamanda geli\u015ftirdi\u011fi bili\u015fim sistemleri ile denetim s\u00fcre\u00e7lerini b\u00fct\u00fcnle\u015fik bir yap\u0131ya kavu\u015fturmaktad\u0131r.<\/p>\n<div class=\"video-wrap\">\n<p><iframe loading=\"lazy\" title=\"Risk Odakl\u0131 Vergi \u0130ncelemesi\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/WwF0S6g9v0c?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/div>\n<h3>Vergi \u0130ncelemelerinin Vergi M\u00fcfetti\u015fleri Taraf\u0131ndan Y\u00fcr\u00fct\u00fclme \u015eekli<\/h3>\n<p>Vergi inceleme g\u00f6revleri en ayr\u0131nt\u0131l\u0131, zaman alan ve uzmanl\u0131k gerektiren denetim t\u00fcrlerinden biri oldu\u011fundan vergi m\u00fcfetti\u015fleri taraf\u0131ndan olduk\u00e7a, kapsaml\u0131 ve \u00f6zverili bir \u00e7al\u0131\u015fma y\u00fcr\u00fct\u00fclerek yerine getirilmektedir.<\/p>\n<p>Vergi m\u00fcfetti\u015fleri vergi incelemesi g\u00f6revlerini y\u00fcr\u00fct\u00fcrken,<\/p>\n<ul>\n<li>Hukukun \u00fcst\u00fcnl\u00fc\u011f\u00fcne,<\/li>\n<li>Tarafs\u0131zl\u0131\u011fa,<\/li>\n<li>Ba\u011f\u0131ms\u0131zl\u0131\u011fa,<\/li>\n<li>Objektifli\u011fe,<\/li>\n<li>Delillendirmeye,<\/li>\n<\/ul>\n<p>azami \u00f6l\u00e7\u00fcde \u00f6nem g\u00f6stermektedir.<\/p>\n<div class=\"video-wrap\">\n<p><iframe loading=\"lazy\" title=\"Vergi M\u00fcfetti\u015fli\u011fi ve Temel \u0130lkeler\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/iizXkhNWScE?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/div>\n<h3><strong>Vergi \u0130ncelemesinin Kapsam\u0131 ve T\u00fcrleri<\/strong><\/h3>\n<p>Vergi incelemeleri kapsam bak\u0131m\u0131ndan farkl\u0131 \u015fekillerde ger\u00e7ekle\u015ftirilebilmektedir. Genel olarak:<\/p>\n<ul>\n<li><strong>Tam inceleme:<\/strong> Bir m\u00fckellef hakk\u0131nda, bir veya birden fazla vergi t\u00fcr\u00fc itibar\u0131yla bir veya daha fazla vergilendirme d\u00f6nemine ili\u015fkin her t\u00fcrl\u00fc i\u015f ve i\u015flemlerinin b\u00fct\u00fcn matrah unsurlar\u0131n\u0131 i\u00e7erecek \u015fekilde yap\u0131lan vergi incelemesini ifade etmektedir.<\/li>\n<li><strong>S\u0131n\u0131rl\u0131 inceleme:<\/strong> Tam inceleme d\u0131\u015f\u0131nda kalan vergi incelemesini ifade etmektedir. Belirli bir konu, i\u015flem veya d\u00f6nem ile s\u0131n\u0131rl\u0131d\u0131r<\/li>\n<\/ul>\n<p>Bunun yan\u0131nda incelemeler;<\/p>\n<ul>\n<li>\u0130\u015f yerinde<\/li>\n<li>Dairede<\/li>\n<li>Elektronik ortamda (uzaktan inceleme)<\/li>\n<\/ul>\n<p>ger\u00e7ekle\u015ftirilebilmektedir.<\/p>\n<p>\u0130nceleme kapsam\u0131nda m\u00fckelleflerin;<\/p>\n<ul>\n<li>Yasal defterleri<\/li>\n<li>Muhasebe kay\u0131tlar\u0131<\/li>\n<li>Elektronik belgeleri<\/li>\n<li>\u00dc\u00e7\u00fcnc\u00fc taraf verileri<\/li>\n<\/ul>\n<p>bir b\u00fct\u00fcn olarak de\u011ferlendirilir.<\/p>\n<h3><strong>Vergi \u0130nceleme S\u00fcreci\u00a0<\/strong><\/h3>\n<p>Vergi incelemesi, belirli bir metodolojiye dayal\u0131 olarak y\u00fcr\u00fct\u00fclen \u00e7ok a\u015famal\u0131 bir s\u00fcre\u00e7tir. Bu s\u00fcre\u00e7 genel hatlar\u0131yla a\u015fa\u011f\u0131daki a\u015famalardan olu\u015fmaktad\u0131r:<\/p>\n<ol>\n<li><strong> \u0130ncelemeye Sevk ve Risk Analizi<\/strong><\/li>\n<\/ol>\n<p>Vergi incelemesi \u00e7o\u011funlukla risk analizine dayal\u0131 olarak ba\u015flat\u0131lmaktad\u0131r. Bu a\u015famada m\u00fckellefler;<\/p>\n<ul>\n<li>Veri analiti\u011fi<\/li>\n<li>\u00dc\u00e7\u00fcnc\u00fc taraf bilgiler<\/li>\n<li>Sekt\u00f6rel kar\u015f\u0131la\u015ft\u0131rmalar<\/li>\n<\/ul>\n<p>gibi y\u00f6ntemlerle de\u011ferlendirilerek incelemeye sevk edilir.<\/p>\n<ol start=\"2\">\n<li><strong> G\u00f6revlendirme ve Haz\u0131rl\u0131k A\u015famas\u0131<\/strong><\/li>\n<\/ol>\n<p>\u0130nceleme g\u00f6revi ilgili vergi m\u00fcfetti\u015fine atan\u0131r. M\u00fcfetti\u015f, inceleme \u00f6ncesinde m\u00fckellefe ili\u015fkin t\u00fcm mevcut verileri analiz ederek haz\u0131rl\u0131k yapar.<\/p>\n<ol start=\"3\">\n<li><strong> \u0130ncelemeye Ba\u015flama ve Tebligat<\/strong><\/li>\n<\/ol>\n<p>M\u00fckellefe incelemeye ba\u015fland\u0131\u011f\u0131 bildirilir. \u0130ncelemenin kapsam\u0131, konusu ve talep edilecek bilgi ve belgeler bu a\u015famada belirlenir.<\/p>\n<ol start=\"4\">\n<li><strong> Defter ve Belgelerin \u0130braz\u0131<\/strong><\/li>\n<\/ol>\n<p>M\u00fckelleflerden;<\/p>\n<ul>\n<li>Defterler<\/li>\n<li>Belgeler<\/li>\n<li>Elektronik kay\u0131tlar<\/li>\n<\/ul>\n<p>yaz\u0131 ile talep edilir. Bu a\u015fama, incelemenin temel veri kayna\u011f\u0131n\u0131 olu\u015fturur.<\/p>\n<ol start=\"5\">\n<li><strong> \u0130nceleme ve Analiz S\u00fcreci<\/strong><\/li>\n<\/ol>\n<p>\u0130ncelemenin en kritik a\u015famas\u0131d\u0131r. Bu a\u015famada:<\/p>\n<ul>\n<li>Muhasebe kay\u0131tlar\u0131 analiz edilir<\/li>\n<li>Vergisel hesaplamalar kontrol edilir<\/li>\n<li>Anomaliler ve uyumsuzluklar tespit edilir<\/li>\n<\/ul>\n<p>G\u00fcn\u00fcm\u00fczde bu a\u015fama b\u00fcy\u00fck \u00f6l\u00e7\u00fcde veri analiti\u011fi ve elektronik sistemler ile desteklenmektedir.<\/p>\n<ol start=\"6\">\n<li><strong> Tutanak A\u015famas\u0131<\/strong><\/li>\n<\/ol>\n<p>\u0130nceleme s\u0131ras\u0131nda tespit edilen hususlar tutanak alt\u0131na al\u0131n\u0131r ve m\u00fckellef ile birlikte kay\u0131t alt\u0131na al\u0131n\u0131r.<\/p>\n<ol start=\"7\">\n<li><strong> Raporlama<\/strong><\/li>\n<\/ol>\n<p>\u0130nceleme sonu\u00e7lar\u0131 vergi inceleme raporuna d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcr. Bu rapor;<\/p>\n<ul>\n<li>Hukuki de\u011ferlendirmeleri<\/li>\n<li>Vergisel tespitleri<\/li>\n<li>Hesaplamalar\u0131<\/li>\n<\/ul>\n<p>i\u00e7ermektedir.<\/p>\n<ol start=\"8\">\n<li><strong> Rapor De\u011ferlendirme S\u00fcreci<\/strong><\/li>\n<\/ol>\n<p>Haz\u0131rlanan raporlar, Rapor De\u011ferlendirme Komisyonlar\u0131 taraf\u0131ndan de\u011ferlendirilerek vergi mevzuat\u0131na uygunluklar\u0131 y\u00f6n\u00fcnden de\u011ferlendirme konusu yap\u0131l\u0131r.<\/p>\n<div class=\"video-wrap\">\n<p><iframe loading=\"lazy\" title=\"Hukuka Uygunlu\u011fa Y\u00f6nelik Rapor De\u011ferlendirme S\u00fcreci\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/dYOZMGQ7oV8?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/div>\n<ol start=\"9\">\n<li><strong> Sonu\u00e7land\u0131rma<\/strong><\/li>\n<\/ol>\n<p>Raporun kesinle\u015fmesi ile birlikte gerekli i\u015flemler yap\u0131lmak \u00fczere raporlar vergi dairesi m\u00fcd\u00fcrl\u00fcklerine g\u00f6nderilir.<\/p>\n<p>Bu a\u015famalar, vergi incelemesinin sistematik ve standart bir yap\u0131 i\u00e7erisinde y\u00fcr\u00fct\u00fclmesini sa\u011flamaktad\u0131r.<\/p>\n<p><strong>Elektronik D\u00f6n\u00fc\u015f\u00fcm ve Vergi \u0130ncelemesi<\/strong><\/p>\n<p>Vergi inceleme s\u00fcre\u00e7leri, \u00f6zellikle son y\u0131llarda \u00f6nemli \u00f6l\u00e7\u00fcde dijitalle\u015fmi\u015ftir.<\/p>\n<p>Elektronik defter ve belge uygulamalar\u0131 ile birlikte:<\/p>\n<ul>\n<li>Denetim verisinin hacmi artm\u0131\u015f,<\/li>\n<li>Veri format\u0131 dijitalle\u015fmi\u015f,<\/li>\n<li>Denetim y\u00f6ntemleri analitik hale gelmi\u015ftir.<\/li>\n<\/ul>\n<p>Bu d\u00f6n\u00fc\u015f\u00fcm sonucunda;<\/p>\n<ul>\n<li>\u0130ncelemeler daha h\u0131zl\u0131 y\u00fcr\u00fct\u00fclmekte,<\/li>\n<li>Fiziksel belge ihtiyac\u0131 azalm\u0131\u015f,<\/li>\n<li>Uzaktan inceleme imk\u00e2n\u0131 do\u011fmu\u015f,<\/li>\n<li>S\u00fcre\u00e7ler daha izlenebilir hale gelmi\u015ftir.<\/li>\n<\/ul>\n<p>Entegre bili\u015fim sistemleri sayesinde vergi incelemesi art\u0131k <strong>veri odakl\u0131, s\u00fcrekli ve analitik bir denetim modeli<\/strong> haline gelmi\u015ftir.<\/p>\n<h3><strong>Vergi \u0130ncelemesinin Fonksiyonlar\u0131<\/strong><\/h3>\n<p>Vergi incelemesi yaln\u0131zca bir kontrol mekanizmas\u0131 de\u011fil, \u00e7ok boyutlu bir kamu fonksiyonudur. Bu kapsamda;<\/p>\n<ul>\n<li><strong>Mali fonksiyon:<\/strong> Kamu gelirlerinin korunmas\u0131<\/li>\n<li><strong>Hukuki fonksiyon:<\/strong> Mevzuata uyumun sa\u011flanmas\u0131<\/li>\n<li><strong>Davran\u0131\u015fsal fonksiyon:<\/strong> M\u00fckellef uyumunun art\u0131r\u0131lmas\u0131<\/li>\n<li><strong>Analitik fonksiyon:<\/strong> Risklerin tespiti ve \u00f6nlenmesi<\/li>\n<\/ul>\n<p>gibi i\u015flevler \u00fcstlenmektedir.<\/p>\n<p>Ayr\u0131ca yap\u0131lan \u00e7al\u0131\u015fmalar, vergi incelemelerinin yaln\u0131zca do\u011frudan vergi tahsilat\u0131 sa\u011flamad\u0131\u011f\u0131n\u0131, ayn\u0131 zamanda m\u00fckellef davran\u0131\u015flar\u0131n\u0131 etkileyerek dolayl\u0131 vergi gelirlerini de art\u0131rd\u0131\u011f\u0131n\u0131 g\u00f6stermektedir.<\/p>\n<p>Vergi incelemesi, T\u00fcrk vergi sisteminin temel yap\u0131 ta\u015flar\u0131ndan biri olup, hukuki dayana\u011f\u0131 g\u00fc\u00e7l\u00fc, kurumsal yap\u0131s\u0131 geli\u015fmi\u015f ve teknolojik altyap\u0131 ile desteklenen bir denetim mekanizmas\u0131d\u0131r.<\/p>\n<p>G\u00fcn\u00fcm\u00fczde bu s\u00fcre\u00e7;<\/p>\n<ul>\n<li>Risk odakl\u0131<\/li>\n<li>Veri temelli<\/li>\n<li>Elektronik ortamda y\u00fcr\u00fct\u00fclen<\/li>\n<li>Analitik destekli<\/li>\n<\/ul>\n<p>bir yap\u0131ya evrilmi\u015f durumdad\u0131r.<\/p>\n<p>Bu d\u00f6n\u00fc\u015f\u00fcm, hem idarenin denetim kapasitesini art\u0131rmakta hem de m\u00fckellefler a\u00e7\u0131s\u0131ndan daha \u00f6ng\u00f6r\u00fclebilir, \u015feffaf ve etkin bir denetim ortam\u0131 olu\u015fturmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi \u0130ncelemesi: Hukuki \u00c7er\u00e7eve, S\u00fcre\u00e7 ve Kurumsal Yap\u0131 Vergi incelemesi, T\u00fcrk vergi sisteminde m\u00fckelleflerin beyan ettikleri vergilerin do\u011frulu\u011funu ara\u015ft\u0131rmak, tespit etmek ve sa\u011flamak amac\u0131yla y\u00fcr\u00fct\u00fclen temel denetim mekanizmalar\u0131ndan biridir. Bu s\u00fcre\u00e7, ba\u015fta 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 134 il\u00e2 147\u2019nci maddeleri olmak \u00fczere ilgili ikincil mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmektedir. Vergi Usul Kanunu\u2019na g\u00f6re vergi incelemesinin [&hellip;]<\/p>\n","protected":false},"author":568,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"page_sidebar":"<div class=\"mb-widget widget_nav_menu\"><h4 class=\"mb-widget-title\">Denetim<\/h4><div class=\"menu-vergi-incelemesi-container\"><ul id=\"menu-vergi-incelemesi\" class=\"menu\"><li id=\"menu-item-4047\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4047\"><a href=\"#\">Vergi \u0130ncelemesi<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4031\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4031\"><a href=\"\/vergi-incelemesi-genel-bilgiler\">Vergi \u0130ncelemesi Genel Bilgiler<\/a><\/li>\n\t<li id=\"menu-item-1142\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-1142\"><a href=\"\/vergi-inceleme-sureci\">Vergi \u0130nceleme S\u00fcreci<\/a><\/li>\n\t<li id=\"menu-item-695\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-695\"><a href=\"\/vergi-incelemesinde-amac\">Vergi \u0130ncelemesinde Ama\u00e7<\/a><\/li>\n\t<li id=\"menu-item-696\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-696\"><a href=\"\/vergi-incelemesi-yapmaya-yetkili-olanlar\">Vergi \u0130ncelemesi Yapmaya Yetkili Olanlar<\/a><\/li>\n\t<li id=\"menu-item-697\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-697\"><a href=\"\/vergi-incelemesine-tabi-olanlar\">Vergi \u0130ncelemesine Tabi Olanlar<\/a><\/li>\n\t<li id=\"menu-item-698\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-698\"><a href=\"\/vergi-incelemesinin-yapilacagi-zaman\">Vergi \u0130ncelemesinin Yap\u0131laca\u011f\u0131 Zaman<\/a><\/li>\n\t<li id=\"menu-item-699\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-699\"><a href=\"\/vergi-incelemesinin-yapilacagi-yer\">Vergi \u0130ncelemesinin Yap\u0131laca\u011f\u0131 Yer<\/a><\/li>\n\t<li id=\"menu-item-700\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-700\"><a href=\"\/vergi-incelemelerinin-kaynagi\">Vergi \u0130ncelemelerinin Kayna\u011f\u0131<\/a><\/li>\n\t<li id=\"menu-item-701\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-701\"><a href=\"\/vergi-incelemesinin-suresi\">Vergi \u0130ncelemesinin S\u00fcresi<\/a><\/li>\n\t<li id=\"menu-item-702\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-702\"><a href=\"\/vergi-incelemesinin-tamamlanmasi\">Vergi \u0130ncelemesinin Tamamlanmas\u0131<\/a><\/li>\n\t<li id=\"menu-item-703\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-703\"><a href=\"\/vergi-incelemesinde-defter-ve-belgelerin-incelemeye-ibrazi\">Vergi \u0130ncelemesinde Defter ve Belgelerin \u0130ncelemeye \u0130braz\u0131<\/a><\/li>\n\t<li id=\"menu-item-704\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-704\"><a href=\"\/vergi-incelemesinde-defter-ve-belgelerin-geri-verilmesi\">Vergi \u0130ncelemesinde Defter ve Belgelerin Geri Verilmesi<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-4048\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4048\"><a href=\"#\">\u0130zaha Davet<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4049\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4049\"><a href=\"\/izaha-davet-genel-bilgiler\">\u0130zaha Davet Genel Bilgiler<\/a>\n\t<ul class=\"sub-menu\">\n\t\t<li id=\"menu-item-4322\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4322\"><a href=\"\/izaha-davet-nedir\">\u0130zaha Davet Nedir?<\/a><\/li>\n\t\t<li id=\"menu-item-4325\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4325\"><a href=\"\/izaha-davet-kapsami-ve-kimler-izaha-davet-edilebilir\">\u0130zaha Davet Kapsam\u0131 ve Kimler \u0130zaha Davet Edilebilir?<\/a><\/li>\n\t\t<li id=\"menu-item-4328\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4328\"><a href=\"\/izaha-davet-uygulamasi-kapsaminda-mukelleflere-hangi-yazilar-gonderilmektedir\">\u0130zaha Davet Uygulamas\u0131 Kapsam\u0131nda M\u00fckelleflere Hangi Yaz\u0131lar G\u00f6nderilmektedir?<\/a><\/li>\n\t\t<li id=\"menu-item-4331\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4331\"><a href=\"\/izaha-davet-tebligati-aldim-ne-yapmaliyim\">\u0130zaha Davet Tebligat\u0131 Ald\u0131m Ne Yapmal\u0131y\u0131m?<\/a><\/li>\n\t\t<li id=\"menu-item-4334\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4334\"><a href=\"\/odeme-ceza-ve-indirim-avantajlari\">\u00d6deme, Ceza ve \u0130ndirim Avantajlar\u0131<\/a><\/li>\n\t\t<li id=\"menu-item-4313\" class=\"menu-button menu-item menu-item-type-custom menu-item-object-custom menu-item-4313\"><a href=\"\/izaha-davet-semasi\">\u0130zaha Davet \u015eemas\u0131<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li id=\"menu-item-4319\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4319\"><a href=\"https:\/\/ms.hmb.gov.tr\/uploads\/sites\/17\/2026\/06\/Izaha-Davet-Rehberi-6491238ad27c38a6.pdf\">\u0130zaha Davet Rehberi<\/a><\/li>\n\t<li id=\"menu-item-4309\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4309\"><a href=\"\/sik-sorulan-sorular-sss\">S\u0131k Sorulan Sorular (SSS)<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-4056\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4056\"><a href=\"#\">Saha Denetimleri<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4057\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4057\"><a href=\"\/saha-denetimleri-genel-bilgiler\">Saha Denetimleri Genel Bilgiler<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-4060\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4060\"><a href=\"#\">G\u00f6zetim Programlar\u0131<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4061\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4061\"><a href=\"\/gozetim-programlari-genel-bilgiler\">G\u00f6zetim Programlar\u0131 Genel Bilgiler<\/a><\/li>\n\t<li id=\"menu-item-4065\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4065\"><a href=\"\/beyanname-gozetim-programi\">Beyanname G\u00f6zetim Program\u0131<\/a><\/li>\n\t<li id=\"menu-item-4071\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4071\"><a href=\"\/yuksek-gelir-gruplari-gozetim-programi\">Y\u00fcksek Gelir Gruplar\u0131 G\u00f6zetim Program\u0131<\/a><\/li>\n\t<li id=\"menu-item-4077\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4077\"><a href=\"\/stok-gozetim-programi\">Stok G\u00f6zetim Program\u0131<\/a><\/li>\n\t<li id=\"menu-item-4078\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4078\"><a href=\"\/sahte-belgeyle-mucadele-gozetim-programi-kurgan\">Sahte Belgeyle M\u00fccadele G\u00f6zetim Program\u0131 &#8211; KURGAN<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-4099\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4099\"><a href=\"#\">Tefti\u015f<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4100\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4100\"><a href=\"\/teftis-genel-bilgiler\">Tefti\u015f Genel Bilgiler<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-4101\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-4101\"><a href=\"#\">Soru\u015fturma<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-4102\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4102\"><a href=\"\/sorusturma-genel-bilgiler\">Soru\u015fturma Genel Bilgiler<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div><\/div>","page_lang_url":"","custom_css":".video-wrap {\r\n\tposition:relative;\r\n\twidth:100%!important;\r\n\taspect-ratio:16\/9;\r\n\tmax-width:100%!important;\r\n}\r\n.video-wrap iframe {\r\n\tposition:relative;\r\n\twidth:100%;\r\n\tmax-width:100%;\r\n\tmax-height:500px;\r\n}\r\n.wp-video {\r\n\twidth:100%!important;\r\n\tdisplay:block;\r\n}\r\n\r\n.menu-button {\r\n    background: #4d536a;\r\n    color: white;\r\n    padding: 8px 15px;\r\n    \r\n}"}]