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Gelir İdaresi Başkanlığı internet sitesinde yayımlanan taslak Vergi Usul Kanunu (VUK) tasarısının “Özel haklar” başlıklı 123. Maddesinin (d) bendinde mükelleflerin, “Bu Kanunda yer alan hükümlere dayanılarak ceza kesilmemesi ve gecikme faizi hesaplanmamasını isteme hakkına sahiptir.” Hükmü bulunmaktadır. Tasarının diğer maddelerinde konuyla ilgili hükümlere rastlanılmamaktadır. Yine İdarenin mevcut Mükellef Hakları Bildirgesinde ise, “Yaptığımız işlemlerde ve gerçekleştirdiğimiz düzenlemelerde vergi kanunlarının adil, hukuksal, tarafsız ve rekabeti koruyucu bir şekilde uygulanmasını esas alacağız.” açıklaması yer almaktadır. Mükellefin genel haklarının sayıldığı VUK tasarısının 122. Maddesinin g bendinde, “Mükellefler, aynı konuda yargıya intikal etmiş ve müstakar hale gelen kararlar doğrultusunda aynı durumda olan tüm mükellefler bakımından uygulamaya yön verilmesini ve açıklık getirilmesini isteme hakkına sahiptir.” Hükmüne yer verilmiştir.
Adil bir vergi sistemi ve etkili bir gönüllü uyum ortamına sahip olmak için VUK taslağında yer verilen ancak açıkça belirtilmeyen gecikme faizi uygulanmaması gereken hallere ilişkin yasal değişiklikler yapılması gerektiğini düşünmekteyiz. Makalemizde, önemi nedeniyle bazı hallerde gecikme faizinin uygulanmaması veya daha düşük oranda uygulanması gerektiği düşüncesi ele alınmıştır.
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