{"id":1096,"date":"2014-04-03T21:46:29","date_gmt":"2014-04-03T18:46:29","guid":{"rendered":"http:\/\/www.es-ses.org\/?p=1096"},"modified":"2014-04-03T21:46:29","modified_gmt":"2014-04-03T18:46:29","slug":"aile-hekimi-ve-aile-sagligi-elemanlarindan-alinan-damga-vergisi-ile-ilgili-aciklama","status":"publish","type":"post","link":"http:\/\/www.es-ses.org\/?p=1096","title":{"rendered":"Aile Hekimi ve Aile Sa\u011fl\u0131\u011f\u0131 Elemanlar\u0131ndan Al\u0131nan Damga Vergisi \u0130le \u0130lgili A\u00e7\u0131klama"},"content":{"rendered":"<div>\n<p>Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 20.03.2013 tarih ve 23207 say\u0131l\u0131 damga vergisi konulu Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 T\u00fcrkiye Halk Sa\u011fl\u0131\u011f\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6ndermi\u015f oldu\u011fu yaz\u0131 hakk\u0131nda a\u00e7\u0131klamada bulunacakt\u0131r.<\/p>\n<p>Gelir idaresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n yaz\u0131s\u0131nda aile hekimlerinden ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131ndan ne \u015fekilde s\u00f6zle\u015fme bedeli kar\u015f\u0131l\u0131\u011f\u0131 damga vergisi al\u0131naca\u011f\u0131 uzun uzun anlat\u0131ld\u0131ktan sonra 488 say\u0131l\u0131 damga vergisi kanunun 6322 say\u0131l\u0131 kanunun 17. maddesi ile yap\u0131lan de\u011fi\u015fikli\u011finden sonra Aile Hekimli\u011fi Kanununa g\u00f6re hizmet al\u0131m\u0131na ili\u015fkin yap\u0131lan hizmet s\u00f6zle\u015fmelerinden 15.06.2012 tarihinden itibaren damga vergisi al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir. Ayn\u0131 yaz\u0131da 15.06.2012 tarihinden \u00f6nceki d\u00f6nemde al\u0131nan damga vergileri ile ilgili olarak yap\u0131lan d\u00fczeltme taleplerinin bizzat damga vergisini tahsil eden ilgili saymanl\u0131klar taraf\u0131ndan yerine getirilmesinin uygun oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>Bu durumda; kendisinden s\u00f6zle\u015fme kar\u015f\u0131l\u0131\u011f\u0131nda damga vergisi al\u0131nan aile hekimleri ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131n\u0131n \u00e7al\u0131\u015ft\u0131klar\u0131 d\u00f6nemde s\u00f6zle\u015fme yapt\u0131klar\u0131 yerde kendilerinden damga vergisi tahsil eden saymanl\u0131klara al\u0131nan damga vergisinin geri \u00f6denmesi ile ilgili d\u00fczeltme dilek\u00e7esini vermeleri gerekmektedir. Bu dilek\u00e7e verildikten sonra 30 g\u00fcn i\u00e7erisinde d\u00fczeltme talebi kabul edilmez ise ikinci 30 g\u00fcn i\u00e7inde Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na \u015fikayet dilek\u00e7esi yaz\u0131larak d\u00fczeltmenin yap\u0131lmas\u0131 ve al\u0131nan damga vergisi tutar\u0131n\u0131n geri \u00f6denmesi talep edilmelidir. Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 30 g\u00fcn i\u00e7erisinde \u00f6demeyi yapmaz ya da olumlu yan\u0131t vermez yada hi\u00e7 cevap vermez ise ikinci 30 g\u00fcn i\u00e7inde damga vergisinin al\u0131nd\u0131\u011f\u0131 yer vergi mahkemesine dava a\u00e7\u0131lmal\u0131d\u0131r. \u00d6rnek dilek\u00e7eler ekte yer alm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130lgi yaz\u0131m\u0131zda da belirtildi\u011fi gibi bu i\u015flemlerle ilgili olarak zaman a\u015f\u0131m\u0131 s\u00fcresi 5 y\u0131ld\u0131r. Dolay\u0131s\u0131yla \u00fcyelerimiz bir m\u00fcddet daha bekleyip sendikam\u0131z\u0131n a\u00e7t\u0131\u011f\u0131 davan\u0131n ilk a\u015famas\u0131n\u0131n sonu\u00e7lanmas\u0131n\u0131 bekleyebilirler. Ekteki Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 yaz\u0131s\u0131ndan d\u00fczeltmelerin kabul edilip fazla al\u0131nan damga vergisi tutar\u0131n\u0131n geri \u00f6denmesi ile ilgili a\u00e7\u0131k h\u00fck\u00fcm yoktur. Bu nedenle d\u00fczeltme taleplerinin kabul edilmeme ihtimali vard\u0131r.<\/p>\n<p>Ekte damga vergisinin kesildi\u011fi saymanl\u0131k m\u00fcd\u00fcrl\u00fc\u011f\u00fcne verilecek d\u00fczeltme dilek\u00e7esi, bu dilek\u00e7e \u00fczerine talep kabul edilmez ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na verilecek \u015fikayet dilek\u00e7esi bulunmaktad\u0131r.<\/p>\n<p>D\u00fczeltme dilek\u00e7esi verilmeden \u00f6nce s\u00f6zle\u015fme yap\u0131ld\u0131\u011f\u0131 zaman s\u00f6zle\u015fme bedeli kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan damga vergisi tutar\u0131n\u0131 g\u00f6steren bir belgenin eklenmesi faydal\u0131d\u0131r. Dilek\u00e7ede d\u00fczeltilmesi istenen miktar tam olarak yaz\u0131lmal\u0131d\u0131r.<\/p>\n<p>Yukar\u0131da ki a\u00e7\u0131klamalar dikkatle de\u011ferlendirilmelidir. \u00c7\u00fcnk\u00fc, zaman a\u015f\u0131m\u0131 s\u00fcresi hen\u00fcz dolmam\u0131\u015ft\u0131r. Bu nedenle acele edilmemelidir. D\u00fczeltme dilek\u00e7esi verildikten sonra s\u00fcre\u00e7 mutlaka i\u015fletilmelidir. Aksi taktirde hak kayb\u0131 ya\u015fanabilecektir.<\/p>\n<p>&nbsp;<\/p>\n<p><b>EK 1- D\u00dcZELTME D\u0130LEK\u00c7ES\u0130 \u00d6RNE\u011e\u0130<\/b><\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Saymanl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne<\/p>\n<p>\u0130lgi: Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 20.03.2013 tarih ve 23207 say\u0131l\u0131 T\u00fcrkiye Halk Sa\u011fl\u0131\u011f\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6nderdi\u011fi yaz\u0131 uyar\u0131nca d\u00fczeltme hakk\u0131nda dilek\u00e7emdir.<\/p>\n<p>Halen \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Aile Sa\u011fl\u0131\u011f\u0131 Merkezi\u2019nde aile hekimi olarak g\u00f6rev yapmaktay\u0131m. 15.06.2012 tarihinden \u00f6nce \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Aile Sa\u011fl\u0131\u011f\u0131 Merkezi\u2019nde aile hekimi olarak g\u00f6rev yapmaya ba\u015flad\u0131\u011f\u0131mda \u015fahs\u0131mla imzalanan aile hekimli\u011fi s\u00f6zle\u015fmesi uyar\u0131nca taraf\u0131mdan \u2026\u2026\u2026\u2026\u2026\u2026\u2026-TL hizmet s\u00f6zle\u015fmesi bedeli kar\u015f\u0131l\u0131\u011f\u0131nda damga vergisi resen tahsil edilmi\u015ftir. Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n ilgide belirtilen yaz\u0131s\u0131 uyar\u0131nca d\u00fczeltme i\u015flemi yap\u0131larak taraf\u0131mdan resen tahsil edilen \u2026\u2026\u2026\u2026\u2026\u2026\u2026..-TL\u2019nin taraf\u0131ma geri \u00f6denmesi i\u00e7in gere\u011fini arz ederim. \u2026\/\u2026\/2013<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>ADI SOYADI<\/p>\n<p>\u0130mza<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.ses.org.tr\/images\/stories\/genelmerkez\/hukuk\/2013\/maliyebakgibdamgavergisi.pdf\" target=\"_blank\">EK: Maliye Bakanl\u0131\u011f\u0131 Yaz\u0131s\u0131\u0130\u00e7in &gt;&gt;&gt;<\/a><\/p>\n<p>ADRES<\/p>\n<p>TC No.<\/p>\n<p>Banka Hesap No:<\/p>\n<p>&nbsp;<\/p>\n<p><b><br \/>\n<\/b><\/p>\n<p><b>EK 2 &#8211; \u015e\u0130KAYET D\u0130LEK\u00c7ES\u0130 \u00d6RNE\u011e\u0130<\/b><\/p>\n<p>MAL\u0130YE BAKANLI\u011eI GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI\u2019NA<\/p>\n<p>G\u00f6nderilmek \u00dczere<\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI\u2019NA<\/p>\n<p>\u0130lgi: \u2026\u2026\u2026\u2026\u2026\u2026.. Saymanl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne yapt\u0131\u011f\u0131m d\u00fczeltme ba\u015fvurusunun kabul edilmemesi i\u015fleminin \u015fikayeti yolu ile kabul\u00fc istemidir.<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 20.03.2013 tarih ve 23207 say\u0131l\u0131 T\u00fcrkiye Halk Sa\u011fl\u0131\u011f\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6nderdi\u011fi yaz\u0131 uyar\u0131nca \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Saymanl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ba\u015fvuruda bulundu\u011fum d\u00fczeltme talebimin kabul edilmemesi \u00fczerine i\u015f bu \u015fikayet dilek\u00e7esi yaz\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Halen \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Aile Sa\u011fl\u0131\u011f\u0131 Merkezi\u2019nde aile hekimi olarak g\u00f6rev yapmaktay\u0131m. 15.06.2012 tarihinden \u00f6nce \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Aile Sa\u011fl\u0131\u011f\u0131 Merkezi\u2019nde aile hekimi olarak g\u00f6rev yapmaya ba\u015flad\u0131\u011f\u0131mda \u015fahs\u0131mla imzalanan aile hekimli\u011fi s\u00f6zle\u015fmesi uyar\u0131nca taraf\u0131mdan \u2026\u2026\u2026\u2026\u2026\u2026\u2026-TL hizmet s\u00f6zle\u015fmesi bedeli kar\u015f\u0131l\u0131\u011f\u0131nda damga vergisi resen tahsil edilmi\u015ftir. Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n yukar\u0131da belirtilen yaz\u0131s\u0131 uyar\u0131nca d\u00fczeltme i\u015flemi yap\u0131larak taraf\u0131mdan resen tahsil edilen \u2026\u2026\u2026\u2026\u2026\u2026\u2026..-TL\u2019nin taraf\u0131ma geri \u00f6denmesini talep ettim. Ancak talebim kabul edilmemi\u015ftir.<\/p>\n<p>D\u00fczeltme talebimin \u015fikayet yolu ile kabul edilip \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..-TL\u2019nin taraf\u0131ma \u00f6denmesi i\u00e7in gere\u011fini arz ederim. \u2026\/\u2026\/2013<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>ADI SOYADI<\/p>\n<p>\u0130mza<\/p>\n<p>ADRES<\/p>\n<p>TC No.<\/p>\n<p>Banka Hesap No:<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><b>EK 4- 19 Aral\u0131k 2012 tarihli \u015eube\/Temsilciliklere G\u00f6nderilen \u0130lgi Yaz\u0131m\u0131z.<\/b><\/p>\n<p>\u015eubelerimizden ve \u00fcyelerimizden genel merkezimize gelen bilgilere g\u00f6re Aile Hekimli\u011fi Derne\u011fi\u2019nin aile hekimlerinden al\u0131nan s\u00f6zle\u015fme bedeli kar\u015f\u0131l\u0131\u011f\u0131 damga vergisi kesintilerinin geri al\u0131nmas\u0131 ile ilgili dernek avukatlar\u0131 \u00fczerinden bir hukuksal s\u00fcre\u00e7 ba\u015flatt\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Bilindi\u011fi gibi 488 say\u0131l\u0131 Damga Vergisi Kanununda gerekli de\u011fi\u015fiklik yap\u0131lm\u0131\u015f olup, art\u0131k s\u00f6zle\u015fme bedeli kar\u015f\u0131l\u0131\u011f\u0131 aile hekimlerinden, aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131ndan, s\u00f6zle\u015fmeli personelden ve 4\/C\u2019li ge\u00e7ici personelden damga vergisi al\u0131nmamaktad\u0131r.<\/p>\n<p>Sendikam\u0131z aile hekimleri ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131ndan hizmet s\u00f6zle\u015fmesi kar\u015f\u0131l\u0131\u011f\u0131 damga vergisi al\u0131nmas\u0131na dair Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 Temel Sa\u011fl\u0131k Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Aile Hekimli\u011fi Daire Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 19.12.2011 tarih ve 37895 say\u0131l\u0131 genel yaz\u0131s\u0131n\u0131n iptali i\u00e7in 6 Ocak 2012 g\u00fcn\u00fc Ankara \u0130dare Mahkemesi\u2019ne dava a\u00e7m\u0131\u015ft\u0131r. Ankara 4. \u0130dare Mahkemesi\u2019nin 2012\/79-66 say\u0131l\u0131 karar\u0131 ile dava dosyas\u0131 karar verilmek \u00fczere Dan\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6nderilmi\u015ftir. Dan\u0131\u015ftay 5. Dairesinin 2012\/3554-5092 say\u0131l\u0131 karar\u0131 ile dava dosyas\u0131 Ankara \u0130dare Mahkemesi\u2019ne geri g\u00f6nderilmi\u015ftir. Ankara 4. \u0130dare Mahkemesi 2012\/1370-1225 say\u0131l\u0131 karar\u0131 ile dava dosyas\u0131n\u0131 karar verilmek \u00fczere Ankara Vergi Mahkemesi\u2019ne g\u00f6ndermi\u015ftir. Ankara 1. Vergi Mahkemesi 2012\/2190-2146 say\u0131l\u0131 karar\u0131 ile g\u00f6rev y\u00f6n\u00fcnden g\u00f6revsizlik verip dava dosyas\u0131n\u0131 Dan\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6ndermi\u015ftir. G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi \u00f6nemli bir konuda a\u00e7t\u0131\u011f\u0131m\u0131z bir davada yarg\u0131n\u0131n oyalay\u0131c\u0131 tutumu karar verilmesini geciktirmektedir. Ancak s\u00fcre\u00e7 hukuk b\u00fcromuzca takip edilmekte olup, k\u0131sa s\u00fcre i\u00e7erisinde Dan\u0131\u015ftay veya ilgili mahkeme taraf\u0131ndan y\u00fcr\u00fctmeyi durdurma ile ilgili bir karar verilece\u011fini d\u00fc\u015f\u00fcnmekteyiz. A\u00e7t\u0131\u011f\u0131m\u0131z bu davada, esastan iptal karar\u0131 \u00e7\u0131kt\u0131\u011f\u0131nda, bu karara dayanarak aile hekimleri ve aile sa\u011fl\u0131\u011f\u0131 \u00e7al\u0131\u015fanlar\u0131 kendilerinden al\u0131nan damga vergisinin geri \u00f6denmesini talep edebilirler. Talepleri kabul edilmez ise s\u00fcresi i\u00e7erisinde dava a\u00e7\u0131p kazanabilirler.<\/p>\n<p>Aile Hekimli\u011fi Derne\u011fi\u2019nin belirtmi\u015f oldu\u011fu konu ile ilgili emsal olabilecek bir karar elimize ula\u015fmam\u0131\u015ft\u0131r. \u0130nternet ortam\u0131nda dola\u015fan mahkeme kararlar\u0131n\u0131n tamam\u0131 kendisinden hizmet s\u00f6zle\u015fmesi kar\u015f\u0131l\u0131\u011f\u0131 damga vergisi kesilen aile hekimlerinin s\u00fcresi i\u00e7erisinde a\u00e7\u0131p kazand\u0131klar\u0131 davalard\u0131r. Dolay\u0131s\u0131yla Aile Hekimli\u011fi Derne\u011fi\u2019nin \u00f6nerdi\u011fi y\u00f6ntem ile ilgili hen\u00fcz bir emsal karar yoktur. Bu y\u00f6ntemin ne oldu\u011funu belirtirsek;<\/p>\n<p>213 say\u0131l\u0131 Vergi Usul Kanununun 116. maddesinde vergi hatas\u0131n\u0131n vergiye m\u00fcteallik hesaplarda veya vergilendirmede yap\u0131lan hatalar y\u00fcz\u00fcnden haks\u0131z yere fazla veya eksik vergi istenmesi veya al\u0131nmas\u0131 bi\u00e7iminde tan\u0131mland\u0131\u011f\u0131, 117. maddesinde matrah hatas\u0131n\u0131n vergi miktar\u0131nda hata ve m\u00fckerrer vergi istenilmesi gibi hesap hatalar\u0131 olarak tan\u0131mland\u0131\u011f\u0131, 118. maddesinde ise m\u00fckellefin \u015fahs\u0131nda, m\u00fckellefiyette, konuda ve vergilendirme d\u00f6neminde yap\u0131lan hatalar\u0131n vergilendirme hatalar\u0131 olarak d\u00fczenlenmi\u015ftir.<\/p>\n<p>213 say\u0131l\u0131 kanunun 122-124. maddelerinde hatal\u0131 al\u0131nan vergilerin d\u00fczeltme ve \u015fikayet yoluna ba\u015fvurularak geri al\u0131nabilmesi d\u00fczenlenmi\u015ftir. Bunun i\u00e7inde ilgili kanunun 117-118. maddelerinde tan\u0131m\u0131 yap\u0131lan bir hatan\u0131n yap\u0131lm\u0131\u015f olmas\u0131 gerekti\u011fi vurgulanm\u0131\u015ft\u0131r. Bu durumda vergilendirme hatalar\u0131n\u0131n \u00f6nce d\u00fczeltme yolu ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n ilgili il gelir m\u00fcd\u00fcrl\u00fc\u011f\u00fcnden geri istenmesi, d\u00fczeltme talebi kabul edilmez ise d\u00fczeltmeyi kabul etmeyen gelir m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Maliye Bakanl\u0131\u011f\u0131na \u015fikayet edilerek, \u015fikayet yolu ile hatal\u0131 verginin geri istenmesi sa\u011flanmal\u0131d\u0131r. Maliye Bakanl\u0131\u011f\u0131 da \u015fikayet yolu ile hatal\u0131 vergiyi geri \u00f6demez ise s\u00fcresi i\u00e7erisinde vergi mahkemesine dava a\u00e7\u0131lmal\u0131d\u0131r. Vergi i\u015flemlerinde s\u00fcreler 30 g\u00fcnd\u00fcr.<\/p>\n<p>Aile Hekimli\u011fi Derne\u011fi bu y\u00f6ntemle damga vergilerinin geri al\u0131nabilece\u011fini belirtmektedir. Yukar\u0131da da a\u00e7\u0131kland\u0131\u011f\u0131 gibi bu konu ile ilgili emsal olabilecek mahkeme karar\u0131 yoktur. Kararlar s\u00fcresinde a\u00e7\u0131lan davalarla ilgili verilen kararlard\u0131r. Hatal\u0131 verginin d\u00fczeltme ve \u015fikayet yolu ile geri istenmesinde zaman a\u015f\u0131m\u0131 s\u00fcresi 5 y\u0131ld\u0131r. Ki\u015filer geriye d\u00f6n\u00fck 5 y\u0131ll\u0131k s\u00fcre i\u00e7erisinde kendilerinden hatal\u0131 al\u0131nan vergileri d\u00fczeltme ve \u015fikayet yolu ile talep edip vergi mahkemesine dava a\u00e7abilirler.<\/p>\n<p>Bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda;<\/p>\n<p>1-\u00a0\u00a0\u00a0 5 y\u0131ll\u0131k zaman a\u015f\u0131m\u0131 s\u00fcresi g\u00f6zetilerek sendikan\u0131n a\u00e7t\u0131\u011f\u0131 davan\u0131n sonucu beklenebilir. Bu dava kazan\u0131l\u0131rsa bu dava emsal g\u00f6sterilerek, damga vergilerinin geri al\u0131nmas\u0131nda hukuksal dayanak olu\u015fturulabilir.<\/p>\n<p>2-\u00a0\u00a0\u00a0 Bu davay\u0131 beklemeyip, yukar\u0131da anlat\u0131ld\u0131\u011f\u0131 gibi 213 say\u0131l\u0131 kanunun 122-124. maddeleri uyar\u0131nca d\u00fczeltme ve \u015fikayet yolu ile ba\u015fvuru yap\u0131p dava a\u00e7mak isteyen \u00fcyelerimize hukuksal a\u00e7\u0131dan dilek\u00e7e baz\u0131nda gerekli yard\u0131mlar yap\u0131lacakt\u0131r. Ancak bu s\u00fcre\u00e7le ilgili Aile Hekimleri Derne\u011fi gibi garanti verilmesi s\u00f6z konusu de\u011fildir. \u00c7\u00fcnk\u00fc Gelir Vergisi Kanununun %35\u2019lik dilimini iptal eden Anayasa Mahkemesi karar\u0131 uyar\u0131nca kendilerinden hatal\u0131 vergi al\u0131nd\u0131\u011f\u0131n\u0131 ileri s\u00fcren m\u00fckelleflerin a\u00e7t\u0131\u011f\u0131 davalar, Anayasa Mahkemesi karar\u0131na ra\u011fmen \u00e7o\u011funlukla redle sonu\u00e7lanm\u0131\u015ft\u0131r. Bu s\u00fcre\u00e7 devam etmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 20.03.2013 tarih ve 23207 say\u0131l\u0131 damga vergisi konulu Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 T\u00fcrkiye Halk Sa\u011fl\u0131\u011f\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6ndermi\u015f oldu\u011fu yaz\u0131 hakk\u0131nda a\u00e7\u0131klamada bulunacakt\u0131r. Gelir idaresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n yaz\u0131s\u0131nda aile hekimlerinden ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131ndan ne \u015fekilde s\u00f6zle\u015fme bedeli kar\u015f\u0131l\u0131\u011f\u0131 damga vergisi al\u0131naca\u011f\u0131 uzun uzun anlat\u0131ld\u0131ktan sonra 488 say\u0131l\u0131 damga vergisi kanunun 6322 say\u0131l\u0131 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/1096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1096"}],"version-history":[{"count":0,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/1096\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/media\/948"}],"wp:attachment":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1096"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}