{"id":7843,"date":"2015-02-09T08:23:38","date_gmt":"2015-02-09T08:23:38","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=7843"},"modified":"2015-02-09T08:23:38","modified_gmt":"2015-02-09T08:23:38","slug":"vergi-daireleri-kurulus-ve-gorev-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/02\/vergi-daireleri-kurulus-ve-gorev-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Vergi Daireleri Kurulu\u015f ve G\u00f6rev Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

\"maliyeb\"<\/a>Vergi Daireleri Kurulu\u015f ve G\u00f6rev Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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08 \u015eubat 2015 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29261<\/p>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

VERG\u0130 DA\u0130RELER\u0130 KURULU\u015e VE G\u00d6REV Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n

MADDE 1 \u2013\u00a0<\/strong>24\/12\/1994 tarihli ve 22151 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Daireleri Kurulu\u015f ve G\u00f6rev Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201cDayanak<\/strong><\/p>\n

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Madde 3 \u2013<\/strong>\u00a0Bu Y\u00f6netmelik, 5\/5\/2005 tarihli ve 5345 say\u0131l\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanuna dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.\u201d<\/p>\n

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MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n B bendinin \u00fc\u00e7\u00fcnc\u00fc alt bendi ile C bendinin ikinci alt bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201cB\u00f6l\u00fcme ba\u011fl\u0131 servisler, \u015fefler taraf\u0131ndan y\u00f6netilir. \u015eef en az bir, en \u00e7ok iki servisin y\u00f6netimi ile g\u00f6revlendirilebilir. Yeterli say\u0131da \u015fef bulunmad\u0131\u011f\u0131 takdirde vergi dairesi m\u00fcd\u00fcr\u00fc, servisin y\u00f6netimini varsa gelir uzman\u0131na yoksa memurlardan birine verebilir.\u2019\u2019<\/p>\n

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\u201c\u015eef, en az bir, en \u00e7ok iki servisin y\u00f6netimi ile g\u00f6revlendirilebilir. Yeterli say\u0131da \u015fef bulunmad\u0131\u011f\u0131 takdirde, mal m\u00fcd\u00fcr\u00fc servisin y\u00f6netimini varsa gelir uzman\u0131na yoksa memurlardan birine verebilir.\u2019\u2019<\/p>\n

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MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 24 \u00fcnc\u00fc maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201cMadde 24 \u2013\u00a0<\/strong>Gelir uzmanlar\u0131, gelir uzman yard\u0131mc\u0131lar\u0131 ve memurlar; y\u00f6netmelik, y\u00f6nerge ve di\u011fer mevzuatta belirtilen i\u015f ve i\u015flemlerden kendilerine verilenleri yapmakla g\u00f6revlidirler.<\/p>\n

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Gelir uzmanlar\u0131, gelir uzman yard\u0131mc\u0131lar\u0131 ve memurlar; \u015fef, m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ve m\u00fcd\u00fcr taraf\u0131ndan verilen i\u015fleri belirlenen usul ve esaslar \u00e7er\u00e7evesinde yerine getirmekle y\u00fck\u00fcml\u00fc olup, kendilerine verilen g\u00f6revleri, mevzuata uygun olarak ve zaman\u0131nda yerine getirmemekten dolay\u0131 \u015fefe, m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131na veya m\u00fcd\u00fcre kar\u015f\u0131 sorumludurlar.<\/p>\n

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Gelir uzmanlar\u0131, gelir uzman yard\u0131mc\u0131lar\u0131 ve memurlar, tahakkuk ve tahsilata ili\u015fkin i\u015flemlerin zaman\u0131nda ve do\u011fru olarak yerine getirilmemesinden do\u011fan Hazine zararlar\u0131ndan sorumludurlar.\u2019\u2019<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi Daireleri Kurulu\u015f ve G\u00f6rev Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte de\u011fi\u015ftirilmi\u015ftir.  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7843","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=7843"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7843\/revisions"}],"predecessor-version":[{"id":7844,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7843\/revisions\/7844"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=7843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=7843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=7843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}