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AKP'nin kapatılması ekonomik krizi tetiklermi?

19 Kasım 2008 Çarşamba

Faruk Sabuncu Kimdir? Ymm'mi vergi kacakcisimi?



Kim bu adam? Yillardir devleti milyonlarca dolar vergi ziyaina ugratan ve hala elindeki muhurle ortalikta dolasan biri, bir ymm'nin anatomisini pek yakinda bu sitede gorebilirsiniz. Site yayina girene kadar kisisel suc duyurulariniz icin ulusal yargi agi projesine yonlendirilmistir. Sitenin hazirlanmasinda yardimini esirgemeyen tam tasdik sozlesmelerinde faruk sabuncu imzasi olan sirketlerin muhasebe calisanlarina ve istanbul defterdarligi bilgi edinme birimine basvurup suc duyurusunda bulunan onlarca duyarli vatandasimiza tesekkur ediyoruz. Ismini verme geregi duymadigimiz bir banka hakkında sizlerin katkisiyla inceleme baslatilmis olup, inceleme sonucunda tahsil tutarinin bir kismi muhbirlere verilmektedir. Haydi hep birlikte tertemiz bir ulke icin harekete gecelim, hirsizlari, dolandiricilari, yankesicileri ulkemizden defedelim.

Aslında çoğu kişi bilmese de ihbar neticesinde ortaya çıkarılan vergi ve cezalar üzerinden ihbarcılara ikramiye veriliyor. 1931 tarih ve 1905 sayılı "Menkul ve Gayrimenkul Emval ile Bunların İntifa Haklarının ve Daimi Vergilerin Mektumlarını Haber Verenlere Verilecek İkramiye Hakkında Kanun" bu ikramiyenin dayanağını oluşturuyor. Kanun hükümlerine göre; "bina arazi ve arsalarda beyan dışı kalanlar ile kazanç hayvanlar veraset ve intikal muamele dâhili istihlak (tüketim) ve damga gibi daimi vergilerden yanlış beyanname vermek veya çift defter tutmak veya sair suretlerle ketmedilmiş (gizlenmiş) olanları haber verenlere tahakkuk edecek vergi ve misil cezaların mecmuu üzerinden" değişik oranlarda ikramiye verilir. Ancak Maliye kesinleşip tahsil edilen tutarlar üzerinden ikramiye ödeme yolunu tercih ediyor.

İkramiyeyi almak için ihbar veya şikâyetin belirli şartlara uygun olarak yapılması lazım. İhbar doğrudan yetkili mercilere bildirilmeli ve muhbir kendisini gizlememeli. Ayrıca ihbar konusu ile vergi incelemesi sonucu bulunacak matrah farkları arasında sebep-sonuç ilişkisi bulunmalı ve söz konusu vergi muhbirin dilekçesinde yer verdiği hususlardan hareket edilerek hesaplanmalı. Öte yandan lüzumu halinde irtibat kurulabilmesi için dilekçede iletişim bilgilerinin yer alması ve inceleme sırasında inceleme elemanı ile temasa geçilerek gerekli bilgilerin verilmesi gerekir. İkramiye almak için yapılan ihbarın somut olaylara ve delillere dayanması şart. Yalnız delilleri bizzat elde edip sunma mecburiyeti yok. Zaten çoğu zaman bu imkân bulunmaz. Ancak yetkililere delillerin nerelerde bulunabileceğini belirtmek delile dayanmak anlamına gelir. Mesela; tanığın adı ve adresini veya ihbar edilenin gelirlerini aktardığı banka hesaplarını bildirmek yeterlidir.
Muhbirin kimliği açıklanmaz
İhbar ikramiyesi isteniyorsa bu durumun da açıkça dilekçede "ihbar ikramiyesi istiyorum" şeklinde belirtilmesi gerekiyor. Muhbirin vergi kaçırmaya dâhil olması durumu değiştirmiyor. Önemli olan bir mükellefin vergi kaçırmakta olduğunu bilmek ve ispatlayıcı belgelerle bunu idareye haber vermek. Bu kategorideki muhbirlere de ikramiye ödenebiliyor. İhbarlar genelde olarak yazılı olarak yapılır. İhbar dilekçelerinde dilekçe sahibinin adı-soyadı-adresi ve telefon numarasının bulunması gerekir. İhbar ve şikâyetlerin değerlendirilebilmesi için dilekçede bu bilgilere mutlaka yer verilmeli. Aksi takdirde yetkili makamlar değerlendirmez. Ancak yapılan ihbar sahte olduğu söylenen fatura banka bilgileri sevk irsaliyeleri ve senetler vb. ispat edici belge ve bilgilerle desteklenirse teyide gerek kalmadan değerlendirmeye alınır.
Dilekçe elektronik posta (e-mail) ile de gönderilebilir. Ayrıca bizzat vergi dairesi başkanlıklarına müracaat ile sözlü beyanın tutanağa geçirilmesi ile veya Alo Maliye servisinin 189 No'lu telefon hattı aranarak sözlü olarak da ihbarda bulunulabilir. Muhbirlerin isimleri kesinlikle gizli tutulur ve açıklanmaz. Bunun istisnası aramalı incelemelerdir. Çünkü Vergi Usul Kanunu'na göre ihbar üzerine yapılan aramada ihbar sabit olmazsa nezdinde arama yapılan kişi muhbirin adının bildirilmesini isteyebilir. Bu takdirde vergi dairesi muhbirin ismini bildirmeye mecburdur. Bu hüküm ile asılsız ihbarlar karşısında mükelleflerin korunması sağlanmak istenmiş. Ancak ihbar asılsız olsa bile yapılacak vergi incelemesi arama yapılmasını gerektirmiyorsa muhbirin kimliği açıklanmaz.
Gelir İdaresi Başkanlığı'nın 2007 yılı faaliyet raporunda verilen bilgilere göre 2007 yılı içerisinde Maliye'ye gelen 3 bin 636 ihbar dilekçesinin bin 165'i herhangi bir işleme tabi tutulmamışken diğerleri ciddi ihbarlar olarak dikkate alınmış ve incelemelere sevk edilmiştir. Aynı yıl içinde 87 kişiye ise toplam 613 bin 450 YTL ihbar ikramiyesi ödenmiş.
Kaçakçılar hangi yollarla ihbar edilebilir?
Yazılı olarak ihbarda bulunulabilir. Dilekçe doğrudan ya da posta yoluyla Maliye Bakanlığı Hesap Uzmanları Kurulu Teftiş Kurulu Başkanlığı Gelirler Kontrolörleri Başkanlığı Vergi Denetmenleri Başkanlığı ve Vergi Dairesi Müdürlüğü'ne verilebilir.
Bizzat vergi dairesi başkanlıklarına müracaat ederek sözlü beyanın tutanağa geçirilmesi ile yapılabilir.
E-posta ile gönderilebilir.
189 No'lu Alo Maliye hattı aranarak sözlü ihbarda bulunulabilir.

Sizde ozensiz hazirlanan tasdik ya da sinirli denetim raporlarini ihbar ederek hem vergi toplanmasina yardimci olun hem de tahsil olunan vergiden pay alin, fortis calisanlarini kampanyamiza buyuk ilgi gostererek yolladiklari yuzlerce ihbar mektubu icin tesekkur ediyoruz. Belgeleri temin eden Gökhan Kazcılar'a ve 1 Ocak-30 Haziran 2006 ya ait sınırlı denetim raporunda yanlis gosterilen belgelerin orjinalleriyle karsilastirmali tablosunu hazirlayan fortis calisanlarina ictenlikle tesekkur ediyoruz. Bilgi edinme dilekcemize cevaben ilgi 20080615/115/22 numarali cevapta basvurulara istinaden defterdarligin yaptigi on calismaya muteakip takibat baslatildigi gerek goruldugu takdirde muhbirlerle temasa gecilecegi belirlenmistir, calismalarin 2 ay surmesi beklenmekte olup ilgili yaziyi İstanbul YMM odasina iletilmek üzere defterdarliktan resmi yaziyla istemis, ve bir ihbar mektubuyla birlikte odaya gondermek uzere hazirliklarimiza devam etmekteyiz.

Bu mail posta kutunuza dustugunde adres listenizdeki herkese otomatik olarak iletilecektir. Bugune kadar yollanan ileti sayısı 171.274

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h.refai@eajb.com.sa
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ta-jed@awalnet.net.sa
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riyadh@arab-engineers.com.sa
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info@melsa.com.sa
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kcdjed@saudionline.com.sa
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kiak@arabcirclr.net.sa
anant@nahil.com.sa
nahdi_medical@arab.net.sa
ffaraj@stc.com.sa
a.mohr@kts-com.sa
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corporate.sales@showtimearabia.com
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farmaco@ccss.sa.cr
dkcons@eajb.com.sa
akader@kacst.edu.sa
felix.sanfo@undp.org
egyembrd@concept.net.sa
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rudolph@sabwo.org.sa
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safsaf@anet.net.sa
webmaster@hrm.sarawak.gov.my
guy.sauvanet@nbmbank.com
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