[{"id":4594,"date":"2026-09-30T10:22:22","date_gmt":"2026-09-30T07:22:22","guid":{"rendered":"https:\/\/api-vdk.hmb.gov.tr\/?p=4594"},"modified":"2026-09-30T10:22:22","modified_gmt":"2026-09-30T07:22:22","slug":"vergi-denetiminde-yeni-ihtisas-yapilari-faaliyete-geciyor","status":"publish","type":"post","link":"https:\/\/api-vdk.hmb.gov.tr\/2026\/09\/30\/vergi-denetiminde-yeni-ihtisas-yapilari-faaliyete-geciyor\/","title":{"rendered":"Vergi Denetiminde Yeni \u0130htisas Yap\u0131lar\u0131 Faaliyete Ge\u00e7iyor"},"content":{"rendered":"
\n

Vergi Denetiminde Yeni \u0130htisas Yap\u0131lar\u0131 Faaliyete Ge\u00e7iyor<\/h1>\n

Vergi Denetim Kurulu olarak denetim kapasitemizi ihtisasla\u015fma, veri analiti\u011fi, dijital denetim ve risk odakl\u0131 \u00e7al\u0131\u015fma anlay\u0131\u015f\u0131 do\u011frultusunda geli\u015ftirmeye devam ediyoruz.<\/p>\n

\n 1 Ekim 2026 \u0130tibar\u0131yla Fiilen Faaliyete Ge\u00e7ecek<\/span><\/p>\n
    \n
  • Ankara Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Denetim Daire Ba\u015fkanl\u0131\u011f\u0131<\/li>\n
  • \u0130stanbul Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Denetim Daire Ba\u015fkanl\u0131\u011f\u0131<\/li>\n
  • \u0130stanbul Uluslararas\u0131 Vergilendirme ve Transfer Fiyatland\u0131rmas\u0131 Sekt\u00f6rel Denetim Daire Ba\u015fkanl\u0131\u011f\u0131<\/li>\n<\/ul><\/div>\n

    Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Kar\u015f\u0131 \u0130htisasla\u015fm\u0131\u015f Denetim<\/h2>\n

    Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Denetim Daire Ba\u015fkanl\u0131klar\u0131, ba\u015fta sahte belge d\u00fczenleme ve kullanma organizasyonlar\u0131 olmak \u00fczere, \u00e7ok say\u0131da ki\u015fi ve \u015firketin birlikte hareket etti\u011fi, paravan \u015firketlerin, finansal ak\u0131\u015flar\u0131n ve profesyonel arac\u0131l\u0131k mekanizmalar\u0131n\u0131n bulundu\u011fu karma\u015f\u0131k yap\u0131lar\u0131n b\u00fct\u00fcnc\u00fcl bi\u00e7imde incelenmesi amac\u0131yla olu\u015fturulmu\u015ftur.<\/p>\n

    Bu Daire Ba\u015fkanl\u0131klar\u0131, ba\u015fta sahte belge d\u00fczenleme ve kullanma organizasyonlar\u0131 olmak \u00fczere, organize vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, su\u00e7 gelirlerinin aklanmas\u0131yla ba\u011flant\u0131l\u0131 yap\u0131lar ve ekonomik nitelikli organize su\u00e7larla m\u00fccadele kapsam\u0131nda faaliyet g\u00f6sterecektir.<\/p>\n

    \n \u00c7al\u0131\u015fma Alan\u0131<\/span><\/p>\n
      \n
    • Akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/li>\n
    • T\u00fct\u00fcn ve sigara ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/li>\n
    • Alkoll\u00fc i\u00e7ki ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/li>\n
    • Cep telefonu ve genel emtia ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/li>\n
    • Paravan \u015firketler ve organize sahte belge a\u011flar\u0131<\/li>\n
    • Fiyat manip\u00fclasyonuna dayal\u0131 yap\u0131lar<\/li>\n
    • Kamu te\u015fvik ve desteklerinin organize bi\u00e7imde suistimali<\/li>\n
    • Di\u011fer mali ve ekonomik su\u00e7 tipolojileri<\/li>\n<\/ul><\/div>\n

      B\u00f6ylece organize yap\u0131lar\u0131n yaln\u0131zca g\u00f6r\u00fcnen \u015firketlerine de\u011fil, bu yap\u0131lar\u0131n kurulmas\u0131n\u0131, y\u00f6netilmesini ve s\u00fcrd\u00fcr\u00fclmesini sa\u011flayan organizasyonel kapasiteye de odaklanan<\/strong> daha b\u00fct\u00fcnc\u00fcl bir denetim yakla\u015f\u0131m\u0131 hayata ge\u00e7irilecektir.<\/p>\n

      \u00c7ok Uluslu \u015eirketler ve Uluslararas\u0131 \u0130\u015flemler \u0130\u00e7in Uzman Denetim Kapasitesi<\/h2>\n

      Uluslararas\u0131 Vergilendirme ve Transfer Fiyatland\u0131rmas\u0131 Sekt\u00f6rel Denetim Daire Ba\u015fkanl\u0131\u011f\u0131 ise \u00e7ok uluslu \u015firketler ve s\u0131n\u0131r \u00f6tesi i\u015flemlerin vergilendirilmesine y\u00f6nelik denetim kapasitesinin g\u00fc\u00e7lendirilmesi amac\u0131yla kurulmu\u015ftur.<\/p>\n

      \n \u00c7al\u0131\u015fma Alan\u0131<\/span><\/p>\n
        \n
      • Transfer fiyatland\u0131rmas\u0131<\/li>\n
      • \u00d6rt\u00fcl\u00fc sermaye<\/li>\n
      • Yurtd\u0131\u015f\u0131 kazan\u00e7lar\u0131n vergilendirilmesi<\/li>\n
      • Kontrol edilen yabanc\u0131 kurum kazanc\u0131<\/li>\n
      • Dar m\u00fckellefiyet<\/li>\n
      • \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131<\/li>\n
      • Treaty shopping<\/li>\n
      • BEPS<\/li>\n
      • Master File \/ Local File<\/li>\n
      • CbCR \/ CRS<\/li>\n
      • Uluslararas\u0131 bilgi de\u011fi\u015fimi<\/li>\n
      • MAP \/ APA s\u00fcre\u00e7leri<\/li>\n
      • K\u00fcresel Asgari Kurumlar Vergisi<\/li>\n<\/ul><\/div>\n

        Yeni yap\u0131lanmayla \u00e7ok uluslu \u015firketlerin i\u015flemleri yerel kay\u0131t ve beyannamelere ek olarak grubun k\u00fcresel faaliyet yap\u0131s\u0131, \u00fclkeler itibar\u0131yla gelir ve k\u00e2rl\u0131l\u0131\u011f\u0131, grup i\u00e7i i\u015flemleri, i\u015flev-varl\u0131k-risk da\u011f\u0131l\u0131m\u0131, finansman yap\u0131s\u0131<\/strong> ve uluslararas\u0131 veri kaynaklar\u0131yla birlikte de\u011ferlendirilebilecektir.<\/p>\n

        Veri, Teknoloji ve Uzmanl\u0131k Ayn\u0131 Yap\u0131 Alt\u0131nda<\/h2>\n

        Her iki Daire Ba\u015fkanl\u0131\u011f\u0131n\u0131n \u00e7al\u0131\u015fma modelinde de veri analiti\u011fi ve dijital denetim \u00f6nemli bir yer tutacakt\u0131r.<\/p>\n

        Vergi Denetim Kurulunun mevcut analiz ve denetim sistemleri ile ulusal ve uluslararas\u0131 veri kaynaklar\u0131ndan elde edilen bilgiler, alan\u0131nda uzman Vergi M\u00fcfetti\u015flerinin de\u011ferlendirmeleriyle birlikte kullan\u0131lacakt\u0131r.<\/p>\n

        \n G\u00f6revlendirilecek m\u00fcfetti\u015flerin se\u00e7iminde ilgili alandaki fiili deneyim, teknik ve hukuki bilgi, veri ve sistem kullan\u0131m yetkinli\u011fi, raporlama ve analiz kapasitesi, yabanc\u0131 dil ve uzmanl\u0131k e\u011fitimi gibi unsurlar birlikte dikkate al\u0131nacakt\u0131r. \u0130htisasla\u015fman\u0131n yaln\u0131zca personel se\u00e7imiyle s\u0131n\u0131rl\u0131 kalmamas\u0131, g\u00f6rev alacak m\u00fcfetti\u015flerin \u00f6zel e\u011fitim programlar\u0131, uygulamal\u0131 \u00e7al\u0131\u015fmalar ve ment\u00f6rl\u00fck s\u00fcre\u00e7leriyle s\u00fcrekli olarak desteklenmesi hedeflenmektedir.\n <\/div>\n

        Ama\u00e7: Daha Etkin, \u00d6ng\u00f6r\u00fclebilir ve Uzmanla\u015fm\u0131\u015f Denetim<\/h2>\n

        Yeni Daire Ba\u015fkanl\u0131klar\u0131yla birlikte organize vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla daha etkin m\u00fccadele edilmesi, \u00e7ok uluslu \u015firketler ve uluslararas\u0131 i\u015flemlere y\u00f6nelik denetim kapasitesinin art\u0131r\u0131lmas\u0131, karma\u015f\u0131k i\u015flemlerin uzman ekipler taraf\u0131ndan de\u011ferlendirilmesi<\/strong> ve vergi denetiminde ihtisasla\u015fman\u0131n kurumsal hale getirilmesi ama\u00e7lanmaktad\u0131r.<\/p>\n

        Vergi Denetim Kurulu olarak m\u00fckellef haklar\u0131n\u0131, hukuki g\u00fcvenli\u011fi ve e\u015fitlik ilkesini g\u00f6zeten; risk temelli, veri destekli ve uzmanla\u015fm\u0131\u015f denetim anlay\u0131\u015f\u0131m\u0131z\u0131 geli\u015ftirmeye devam edece\u011fiz.<\/p>\n

        \n Organize yap\u0131lara kar\u015f\u0131 uzmanla\u015fm\u0131\u015f denetim, uluslararas\u0131 i\u015flemlere kar\u015f\u0131 uzmanla\u015fm\u0131\u015f bak\u0131\u015f.\n <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        Vergi Denetiminde Yeni \u0130htisas Yap\u0131lar\u0131 Faaliyete Ge\u00e7iyor Vergi Denetim Kurulu olarak denetim kapasitemizi ihtisasla\u015fma, veri analiti\u011fi, dijital denetim ve risk odakl\u0131 \u00e7al\u0131\u015fma anlay\u0131\u015f\u0131 do\u011frultusunda geli\u015ftirmeye devam ediyoruz. 1 Ekim 2026 \u0130tibar\u0131yla Fiilen Faaliyete Ge\u00e7ecek Ankara Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Denetim Daire Ba\u015fkanl\u0131\u011f\u0131 \u0130stanbul Organize Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Denetim Daire Ba\u015fkanl\u0131\u011f\u0131 \u0130stanbul Uluslararas\u0131 Vergilendirme ve Transfer Fiyatland\u0131rmas\u0131 Sekt\u00f6rel […]<\/p>\n","protected":false},"author":568,"featured_media":4593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,7],"tags":[],"custom_css":".news-photo{display:none;}\r\n#page-title{display:none;}\r\n\r\n.vdk-duyuru {\r\n max-width: 800px;\r\n margin: 0 auto;\r\n padding: 32px 24px;\r\n font-family: \"Segoe UI\", Arial, sans-serif;\r\n color: #2c2c2c;\r\n line-height: 1.75;\r\n font-size: 16px;\r\n}\r\n.vdk-duyuru .vdk-ust-etiket {\r\n display: block;\r\n font-size: 12px;\r\n letter-spacing: 1.5px;\r\n text-transform: uppercase;\r\n color: #1a2e4c;\r\n font-weight: 700;\r\n margin-bottom: 10px;\r\n}\r\n.vdk-duyuru h1 {\r\n font-size: 26px;\r\n font-weight: 700;\r\n color: #1a2e4c;\r\n line-height: 1.35;\r\n margin: 0 0 24px 0;\r\n padding-bottom: 16px;\r\n border-bottom: 3px solid #1a2e4c;\r\n}\r\n.vdk-duyuru h2 {\r\n font-size: 19px;\r\n font-weight: 600;\r\n color: #1a2e4c;\r\n margin: 32px 0 12px 0;\r\n}\r\n.vdk-duyuru p {\r\n margin: 0 0 16px 0;\r\n text-align: justify;\r\n}\r\n.vdk-duyuru strong {\r\n color: #1a2e4c;\r\n}\r\n.vdk-duyuru .vdk-vurgu {\r\n background: #f4f6f9;\r\n border-left: 4px solid #1a2e4c;\r\n padding: 16px 20px;\r\n margin: 24px 0;\r\n font-weight: 600;\r\n}\r\n\/* --- Yeni birimler kart\u0131 --- *\/\r\n.vdk-duyuru .vdk-birim-kart {\r\n background: #1a2e4c;\r\n border-radius: 8px;\r\n padding: 20px 24px;\r\n margin: 18px 0 28px 0;\r\n color: #ffffff;\r\n}\r\n.vdk-duyuru .vdk-birim-tarih {\r\n display: block;\r\n font-size: 11px;\r\n letter-spacing: 1px;\r\n text-transform: uppercase;\r\n color: #9fb0c9;\r\n font-weight: 700;\r\n margin-bottom: 12px;\r\n}\r\n.vdk-duyuru .vdk-birim-listesi {\r\n margin: 0;\r\n padding: 0;\r\n list-style: none;\r\n}\r\n.vdk-duyuru .vdk-birim-listesi li {\r\n padding: 10px 0;\r\n border-bottom: 1px solid rgba(255,255,255,0.18);\r\n font-size: 15px;\r\n font-weight: 700;\r\n}\r\n.vdk-duyuru .vdk-birim-listesi li:last-child {\r\n border-bottom: none;\r\n}\r\n.vdk-duyuru .vdk-birim-listesi li span {\r\n display: block;\r\n font-size: 12px;\r\n font-weight: 400;\r\n color: #c9d3e2;\r\n margin-top: 2px;\r\n}\r\n\/* --- \u00c7al\u0131\u015fma alan\u0131 liste kart\u0131 --- *\/\r\n.vdk-duyuru .vdk-liste-kart {\r\n background: #f4f6f9;\r\n border: 1px solid #e1e6ec;\r\n border-radius: 6px;\r\n padding: 18px 22px;\r\n margin: 8px 0 24px 0;\r\n}\r\n.vdk-duyuru .vdk-liste-kart-baslik {\r\n display: block;\r\n font-size: 11.5px;\r\n letter-spacing: 1px;\r\n text-transform: uppercase;\r\n color: #1a2e4c;\r\n font-weight: 700;\r\n margin-bottom: 10px;\r\n}\r\n.vdk-duyuru .vdk-liste-kart ul {\r\n margin: 0;\r\n columns: 2;\r\n -webkit-columns: 2;\r\n column-gap: 24px;\r\n padding-left: 20px;\r\n}\r\n.vdk-duyuru .vdk-liste-kart li {\r\n font-size: 14px;\r\n margin-bottom: 6px;\r\n break-inside: avoid;\r\n}\r\n@media (max-width: 600px) {\r\n .vdk-duyuru .vdk-liste-kart ul {\r\n columns: 1;\r\n }\r\n}\r\n\/* --- Kapan\u0131\u015f slogan\u0131 --- *\/\r\n.vdk-duyuru .vdk-slogan {\r\n margin-top: 32px;\r\n padding: 22px 24px;\r\n background: #1a2e4c;\r\n border-radius: 6px;\r\n color: #ffffff;\r\n text-align: center;\r\n font-size: 17px;\r\n font-weight: 700;\r\n line-height: 1.5;\r\n}"}]