Defter ve belgelerin ibraz edilmemesi nedeniyle KDV indirimlerinin reddi

Defter ve belgelerin ibraz edilmemesi nedeniyle KDV indirimlerinin reddi durumunda; mükellefin emtia ve hizmet satın aldığı kişi ve kuruluşlar nezdinde girişimde bulunarak, defter ve belgelerin mevcudiyetini temyiz aşamasında da ispatlayabileceği.
 
Uyuşmazlıkta; davacı şirketin 2003 yılı defter ve belgelerinin yandığından bahisle incelemeye ibraz edilmemesi ve bir kısım alış faturalarının sahte olduğunun tespit edilmesi üzerine 2003/Ocak-Aralık dönemlerine ilişkin olarak re’sen tarh olunan katma değer vergisi ile kesilen üç kat vergi ziyaı cezasının kaldırılması istemiyle açılan davayı reddeden Vergi Mahkemesi kararının bozulması istenilmektedir.
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3065 sayılı Katma Değer Vergisi Kanunu’nun 29. maddesinin 1/a bendinde, mükelleflerin, yaptıkları vergiye tabi işlemleri üzerinden hesaplanan katma değer vergisinden, bu kanunda aksine hüküm olmadıkça faaliyetlerine ilişkin olarak kendilerine yapılan teslim ve hizmetler dolayısıyla düzenlenen fatura ve benzeri vesikalarda gösterilen katma değer vergisini indirebilecekleri, aynı Kanunun 34. maddesinin 1. bendinde, yurt içinden sağlanan mal veya ithal olunan mal ve hizmetlere ait katma değer vergisinin alış faturası veya benzeri vesikalar ve gümrük makbuzu üzerinde ayrıca gösterilmek ve bu vesikalar kanuni defterlere kaydedilmek şartıyla indirilebileceği hüküm altına alınmıştır.

Bu hükümler karşısında katma değer vergisinin indirim konusu yapılabilmesi için, mal alışlarının gerçek olması, indirim konusu yapılacak verginin fatura veya benzeri belgeler ile gümrük makbuzu üzerinde ayrıca gösterilmesi ve söz konusu belgelerin kanuni defterlere kaydedilmiş olması gerekmektedir.

Olayda, defter ve belgelerin yandığından bahisle ibraz edilmemesi nedeniyle vergi matrahının tamamen veya kısmen maddi delillere dayanılarak saptanması olanağı ortadan kalkmış olduğundan resen takdir sebebinin varlığının kabulü zorunlu hale gelmiştir.

Ancak defter ve belgelerin ibraz edilememiş olması, yukarıda belirtilen ispat ve ibraz yükümlülüğünü ortadan kaldırmaya dayanak sayılabilecek hukuki bir neden olarak düşünülemez. Zira ticari icaplara göre emtia satın aldığı kişi veya kuruluşları tanımak ve bilmek durumundaki bir alıcı, gerekli girişimleri yaparak emtia alımına ilişkin belgelerin mevcudiyetini ispat olanağına her zaman sahip bulunmaktadır.

Bu durumda ise ispat külfeti kendisine düşen yükümlüler tarafından ibraz edilebilen fatura ve benzeri vesikalarda gösterilen katma değer vergisi indirim konusu yapılabilecek, aksi halde indirimler kabul edilmeyecektir.

Vergi Mahkemesince ara kararı ile istenilmesine rağmen alış belgeleri ibraz edilmemiş ise de yükümlü tarafından temyiz aşamasında gider belgelerinin bir kısmının temin edilerek temyiz dilekçesine eklendiği görüldüğünden, Vergi Mahkemesince; 2003 yılına ait ibraz edilen faturalardan vergi dairesi müdürlüğünün de haberdar edilmesi suretiyle söz konusu faturaların gerçekten alış yapılan emtialara ait olup olmadığının araştırılması ve gerçek alış faturaları gözönüne alınarak ödenmesi gereken verginin bulunup bulunmadığının tespiti, gerekirse bu konuda bilirkişi incelemesi yaptırılarak verilecek sonuca göre bir karar verilmesi gerekmektedir.

Öte yandan ödenmesi gereken verginin tespiti halinde sahte faturaya isabet eden vergi dışındaki vergi için olayın oluş biçimi ve beyana göre tarhiyat yapılması nedeniyle tek kat ceza uygulanmalıdır.

Açıklanan nedenlerle temyiz isteminin kısmen kabulüne, kısmen reddine, Vergi Mahkemesinin kararının 2003/Aralık dönemine ilişkin olarak tarh olunan toplam (…) TL’lik cezalı vergiye ilişkin hüküm fıkrasının onanmasına, geri kalan cezalı vergiye ilişkin hüküm fıkrası ile 2003/Ocak-Kasım dönemlerine ait cezalı vergiye ilişkin hüküm fıkrasının bozulmasına, oybirliği karar verildi. (Danıştay 9. Daire 03.04.2008 Tarih Esas No:2007/3844 ve Karar No: 2008/1713 )
 

  1. The rejection of VAT deductions due to the failure in presentation of books and documents
 
In the event of the rejection of VAT on grounds that the taxpayer has failed to present his legal books and documents;  the taxpayer shall be required to initiate an effort at the level of the persons and entities from whom he has purchased merchandise and services, and to verify the presence of these books and documents at the appellate stage.
 
Conflict;Upon the failure of the litigant firm to present its legal books for tax inspection, on the basis of the excuse that its books and documents for the year 2003 were burned, and upon the determination that  a part of the purchase invoices were fraudulent; the Tax Court has rejected the lawsuit that was initiated by the litigant firm with a claim concerning the value added tax total that was levied on valorization basis for the 2003/January-December periods, and the tax loss penalty corresponding to threefold the original tax; and a request is made concerning the reversal of this  decision of the Tax Court.

 
In Article 29, paragraph 1/a, it is stated that  taxpayers may deduct the  Value Added Tax represented on invoices or similar documents, issued for deliveries and services conducted for themselves relevant to their activities, from the Value Added Tax calculated on their taxable transactions, unless contrary provisions exist in this Law; and  in Article 34/1 of the same law, it is stated that the Value Added Tax on goods and services provided domestically or imported from abroad may be deducted, on condition that it be shown separately on the purchase invoice or similar documents and on the Customs receipt, and on condition that these documents be recorded in legal books.
 
In light of these articles, in order for the value added taxes to be deductible, the goods must have been physically purchased, the tax to be deducted should be separately disclosed on the invoices or similar documents and the customs receipt;  and the concerned documents should be recoded in the legal books.
 
In the present case, since the books and records could not be presented on grounds that they were burned,  the determination of the tax base based partially or entirely on tangible evidence  was impossible, and accordingly, the acceptance of the validity of appraisal on valorization basis, has become obligatory.
 
However, the fact that books and documents were not presented cannot be construed as a legal justification for the elimination pf the obligation concerning proof and presentation.  For, a buyer who is obligated to recognize and know the persons and entities from whom he has purchased merchandise, shall always be capable of making the necessary endeavors and to prove the existence of the documents authenticating the purchase of the concerned merchandise. 
 
In which case, the value added taxes covered in the invoices and  similar documents which can be presented by the taxpayers on whom the burden of proof befalls, will be allowed for deduction, while those which cannot be authenticated, shall be disallowable for deduction.
 
Meanwhile; although the purchase documents could not be presented  in spite of the request submitted by the intermediary resolution of the Tax Court,  during the appellate stage, the taxpayer has procured a portion of these documents and have enclosed them to the appellate petition. Hence, in the event that the Tax Court is obliged to  notify the directorate of tax office on the invoices presented in 2003, and to conduct the necessary investigations in order to determine whether or not the invoices in question are actually relevant to the merchandise they have purchased and whether there exists any taxes pending in consideration of the actual purchase invoices; an expertise review should be conducted, and a decision should be made based on the appraisal review.
 
Meanwhile, in case it is ascertained that there are certain taxes that are required to be paid; tax levy to be imposed on the tax other than the tax corresponding to the invoice, should be determined on the basis of the way the taxable event has occurred, and the declaration of the taxpayer;  and accordingly, a one fold tax penalty should apply.
 
Due to the reasons explained above a unanimous decision was passed concerning the partial acceptance and partial rejection of the appellate request, the approval of the resolution passed by the Tax Court concerning the levy of a tax total with penalty amounting to (….) TL,  which was imposed for 2003/December period, and the reversal of the portion of the Tax Court resolution  concerning  the remaining portion of the tax levy with penalty and the decision relating to the tax levy with penalty relating to the 2003/January-November period.
 
(Resolution of the 9th Department of the Council of State dated 03.04.2008 File No. 2007/3844 and Resolution Number : 2008/1713)

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