Gümrük idarelerinde vergi kaybına sebep olan durumlarda gümrük müşavirlerinin mali ve müteselsil sorumluluğu temelinde yaşanan sorunlar ve çözüm önerileri
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Bursa Teknik Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Gümrük mevzuatı dahilinde ülkenin giriş ve çıkış kapılarından yani gümrük sınırlarından ithal ya da ihraç edilen her türlü ürünlerin geçişi sırasında eşyanın kıymeti ya da miktarı gibi kıstasları üzerinden alınan mali yükümlülüklere gümrük vergisi denilmektedir. Gümrük vergilerinin uygulanmasının ve yaptırımının usul ve amaçlarını içeren verginin tahakkuku, tahsili, yükümlüsü ve cezaları Vergi Usul kanunu kapsamında uygulanan tahakkuk ve tahsil edilen vergilerden farklı niteliklere sahip olmaları sebebi ile gümrük vergileri usul ve amaçları yönünden 4458 sayılı Gümrük Kanunu'nda yer almıştır. Gümrük kanunu başta olmak üzere gümrük mevzuatının şekil ve maddi yükümlülüklerine uyulmaması nedeniyle gümrük vergileri kapsamında yükümlüler ile gümrük idaresi arasında çeşitli uyuşmazlıklar ortaya çıkabilmektedir. Temel yapı itibariyle bakıldığında beyana göre eksik ödenen veya hiç ödenmeyen gümrük vergilerinden yükümlü yani eşya sahibi sorumludur. Ancak, beyan sonucunda eksik ödenen veya hiç ödenmeyen verginin mevzuata aykırı bir durumun bulunmasından kaynaklanması, örneğin eşyanın vergiye esas niteliğinin yanlış veya kıymetinin gerçek ödenenden düşük beyan edilmesi halinde, bu durumu bilen ve normal olarak bilmesi gereken kişi de vergilerden sorumludur. 4458 sayılı Gümrük Kanunu'yla ticaret ile uğraşan gerçek ya da tüzel kişileri gümrük idarelerinde temsil etmenin iki farklı yöntemi bulunmaktadır. Bunlar gümrük kanunda ayrıca belirtilen doğrudan ve dolaylı temsil şeklidir. Dolaylı temsil yoluyla, eşya sahibi hesabına temsilci sıfatıyla hareket eden gümrük müşavirinin yükümlülüğü, beyanda kullanılan verilerin doğru ya da yanlış olduğunu bildiği veya mesleği icabı ve mutat olarak bilmesi gerektiği durumlarla sınırlandırılmış bulunmaktadır. Bu çalışmada Gümrük Kanunu kapsamında öne çıkan müteselsil sorumluluk kavramı ve uygulama incelenecek olup gümrük idaresi ile gümrük kanununa göre yükümlü sayılan kişiler arasındaki uyuşmazlığa sebep olan konular ve bu uyuşmazlıkların çözüm yolları ele alınacaktır. Bu bağlamda bu araştırma konusu kapsamında katılımcılar ile elektronik ortamlar üzerinden yapılandırılmamış görüşme tekniği kullanılarak 9 adet açık uçlu soru ile toplam 12 kişi ile gümrük müşavirliği hizmeti veren gümrük müşavirleri, yetkilendirilmiş gümrük müşaviri ve şirket sahibi olan kişiler ile görüşme sağlanmıştır. Müteselsil sorumluluk kapsamı sektörün önemli sorunları arasında yer almaktadır. Araştırmada meslek mensuplarının belirtilen sorunla ilgili düşünceleri tespit edilmeye çalışılmıştır. Ayrıca çalışma ile sektörde yaşanan bu sorunun çözümü için farkındalık yaratılması amaçlanmıştır. Anahtar Kelimeler: Gümrük Vergileri, Gümrük Kanunu, Gümrüklerde Temsil.
Within the scope of customs legislation, the financial obligations imposed on criteria such as the value or quantity of the goods during the passage of all kinds of products imported or exported from the country's entry and exit gates, that is, customs borders, are called customs duties. Since the accrual, collection, obligor and penalties of the tax, which include the procedures and purposes of the application and sanction of customs duties, have different characteristics than the accrued and collected taxes applied within the scope of the Tax Procedure Law, customs duties are included in the Customs Law No. 4458 in terms of their procedures and purposes. Various disputes may arise between the taxpayers and the customs administration within the scope of customs duties due to non-compliance with the formal and material obligations of the customs legislation, especially the customs law. In terms of basic structure, the owner of the goods is responsible for the customs duties that are underpaid or not paid at all according to the declaration. However, if the tax that is underpaid or not paid at all as a result of the declaration is due to a situation contrary to the legislation, for example, the taxable nature of the goods is declared incorrectly or its value is declared lower than the actual payment, the person who knows this situation and normally should have known about it is also responsible for the taxes. According to the Customs Law No. 4458, there are two different methods of representing real or legal persons engaged in trade in customs administrations. These are direct and indirect forms of representation also specified in the customs law. The liability of the customs consultant, who acts as a representative on behalf of the owner of the goods through indirect representation, is limited to situations where he knows or is required to know, as per his profession and customary, whether the data used in the declaration is true or false. In this study, the concept and practice of joint liability, which stands out within the scope of the Customs Law, will be examined, and the issues that cause disputes between the customs administration and the persons deemed liable according to the customs law and the solutions to these disputes will be discussed. In this context, within the scope of this research topic, a total of 12 people, including customs consultants providing customs consultancy services, authorized customs consultants and company owners, were interviewed with 9 open-ended questions using an unstructured interview technique via electronic media. The scope of joint and several liability is among the important problems of the sector. In the research, it was tried to determine the thoughts of the members of the profession regarding the mentioned problem. In addition, the study aimed to raise awareness for the solution of this problem in the sector. Keywords: Customs Duties, Customs Code, Representation at Customs.
Within the scope of customs legislation, the financial obligations imposed on criteria such as the value or quantity of the goods during the passage of all kinds of products imported or exported from the country's entry and exit gates, that is, customs borders, are called customs duties. Since the accrual, collection, obligor and penalties of the tax, which include the procedures and purposes of the application and sanction of customs duties, have different characteristics than the accrued and collected taxes applied within the scope of the Tax Procedure Law, customs duties are included in the Customs Law No. 4458 in terms of their procedures and purposes. Various disputes may arise between the taxpayers and the customs administration within the scope of customs duties due to non-compliance with the formal and material obligations of the customs legislation, especially the customs law. In terms of basic structure, the owner of the goods is responsible for the customs duties that are underpaid or not paid at all according to the declaration. However, if the tax that is underpaid or not paid at all as a result of the declaration is due to a situation contrary to the legislation, for example, the taxable nature of the goods is declared incorrectly or its value is declared lower than the actual payment, the person who knows this situation and normally should have known about it is also responsible for the taxes. According to the Customs Law No. 4458, there are two different methods of representing real or legal persons engaged in trade in customs administrations. These are direct and indirect forms of representation also specified in the customs law. The liability of the customs consultant, who acts as a representative on behalf of the owner of the goods through indirect representation, is limited to situations where he knows or is required to know, as per his profession and customary, whether the data used in the declaration is true or false. In this study, the concept and practice of joint liability, which stands out within the scope of the Customs Law, will be examined, and the issues that cause disputes between the customs administration and the persons deemed liable according to the customs law and the solutions to these disputes will be discussed. In this context, within the scope of this research topic, a total of 12 people, including customs consultants providing customs consultancy services, authorized customs consultants and company owners, were interviewed with 9 open-ended questions using an unstructured interview technique via electronic media. The scope of joint and several liability is among the important problems of the sector. In the research, it was tried to determine the thoughts of the members of the profession regarding the mentioned problem. In addition, the study aimed to raise awareness for the solution of this problem in the sector. Keywords: Customs Duties, Customs Code, Representation at Customs.
Açıklama
Lisansüstü Eğitim Enstitüsü, Uluslararası Ticaret ve Lojistik Ana Bilim Dalı, Uluslararası Ticaret ve Lojistik Bilim Dalı
Anahtar Kelimeler
Uluslararası Ticaret, International Trade
