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Vergi hukukunda borcun cebren tahsil edilebilmesi için öncelikle muaccel olması gerekir. Vergi borcunun mükellef tarafından ödenmesi idare açısından bir tahsildir. Ancak, her tahsil işlemine ödeme denilmesi mümkün değildir. Vergi borçlarının tecil edilebilmesi için borcun muaccel olması ve borçluyu zor durumda bırakması gerekir. Tecil işlemi borcun tahsil zamanaşımını kestiği gibi tecilin ihlali halinde de ödenen tutarların hükmen aktarılması işlemi tahsil zamanaşımını keser. Tecilin ihlali verginin tahakkuku gibi belirleyici işlem grubuna girer. Tecilin ihlali bir aşamayı ifade ettiğinden, ayrıca bir idari işlem tesis edilmesine gerek bulunmaksızın kendiliğinden tüm sonuçlarını doğurur. Tecilin ihlali sonrasında, tecil kapsamında ödenen tutarların sonraki dönemlerde borca fiilen mahsubu işlemi ise ayrıca tahsil zamanaşımını kesmez.
In the tax law, the debt must be recovered in advance. The payment of the debt by the taxpayer is an administrative assignment. However, it is not possible to call payment for every settlement process. The debt must be refined and the debtor must be in difficulty. In the case of a discharge of the debt, the transfer of the amount paid to the judgment of the debt, the transfer of the debt, the transfer of the debt, the transfer of the debt, the transfer of the debt. The violation of the tax enters the determining group of transactions as the tax rate. Since the violation of the law represents a phase, it also generates all its consequences by itself without the need to establish an administrative process. After the violation of the law, the amount paid in the framework of the law in the subsequent period of the debt's real deposit process also does not cut the debt time.
The debt must be a due liability in order to be collected by force in accordance with the tax law. The payment of the tax liability by the tax payer is a collection for the administration. However, it is not possible to state that all collections are payments. In order for the tax debt to be deferred, the debt must be due and should leave the debtor in a difficult position. As the deferment process terminated the collection timeout of the debt, in the case of the infringement of the deferment, the process of the transfer of the amounts paid by default terminates the collection timeout of the debt. The infringement of the deferment falls into the group of decisive processes like the accrual of the tax. Since the infringement of the deferment refers to a phase, it results in all consequences without the need to establish an administrative action. Following the infringement of the deferment, the process of de facto appropriation of the amounts paid within the scope of deferment for the debt in the subsequent periods does not terminate the collection timeout.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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