Kamu Denet\u00e7ili\u011fi Kurumunun (KDK) verdi\u011fi tavsiye karar\u0131yla Vergi Denetim Kurulunda \u00e7al\u0131\u015fan m\u00fcfetti\u015fin performans notu y\u00fckseldi.<\/p>\n
\u0130stanbul\u2019dan KDK\u2019ya ba\u015fvuran bir vergi m\u00fcfetti\u015fi, 2013 y\u0131l\u0131nda 60 olarak belirlenen performans notu i\u00e7in idare mahkemesinde dava a\u00e7t\u0131\u011f\u0131n\u0131 ve kazand\u0131\u011f\u0131n\u0131 ancak karar sonras\u0131 performans notunun sadece bir puan artt\u0131r\u0131larak, 61 olarak de\u011fi\u015ftirildi\u011fini belirtti. Ba\u015fvurucu, Performans De\u011ferlendirme Sistemi Y\u00f6netmeli\u011fi\u2019nin 28\u2019nci maddesine g\u00f6re de\u011fi\u015ftirilen notun bir \u00f6nceki y\u0131l\u0131n notuna g\u00f6re belirlenmesi gerekti\u011fini ifade ederek, taraf\u0131na haks\u0131zl\u0131k yap\u0131ld\u0131\u011f\u0131n\u0131 ileri s\u00fcrd\u00fc. KDK\u2019ya ba\u015fvuran m\u00fcfetti\u015f, al\u0131nan puanlar\u0131n ba\u015fm\u00fcfetti\u015flik atamalar\u0131nda kullan\u0131ld\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla verilen performans puan\u0131n\u0131n kendisini di\u011fer personelle e\u015fitsiz duruma d\u00fc\u015f\u00fcrd\u00fc\u011f\u00fcn\u00fc ifade etti. 2012 y\u0131l\u0131 performans notunun 90, 2014 y\u0131l\u0131 notunun 88 oldu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda 2013 notunun 60 puan olmas\u0131n\u0131n de\u011ferleyicinin s\u00fcbjektif oldu\u011funun kan\u0131t\u0131 oldu\u011funu s\u00f6yleyen ba\u015fvurucu, Y\u00f6netmeli\u011fin 28\u2019nci maddesi gere\u011fince puan\u0131n\u0131n yeniden de\u011ferlendirilmesini ve neden olunan kayb\u0131n giderilmesini talep etti.<\/p>\n
KDK: “Performans notlar\u0131 hakkaniyete ve objektif kriterlere g\u00f6re verilmeli”<\/p>\n
Kamu Denet\u00e7ili\u011fi Kurumu, Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131ndan ba\u015fvuruyla ilgili bilgi ve belgeleri talep etti. \u0130dare taraf\u0131ndan g\u00f6nderilen cevabi yaz\u0131yla gelen belgeler ve mevcut yasal d\u00fczenlemeler incelendi. KDK, yapt\u0131\u011f\u0131 incelemeler sonucunda verdi\u011fi tavsiye karar\u0131nda idarenin ba\u015fvuran hakk\u0131nda 2013 y\u0131l\u0131 i\u00e7erisinde vermi\u015f oldu\u011fu notun (61) ba\u015fvuran\u0131n \u00f6nceki ve sonraki y\u0131llarda ald\u0131\u011f\u0131 notlar dikkate al\u0131nd\u0131\u011f\u0131nda hakkaniyete ve objektif kriterlere uygun olmad\u0131\u011f\u0131 sonucuna vard\u0131. Ba\u015fvuran\u0131n 2013 y\u0131l\u0131 performans notunun hakkaniyet ilkesine g\u00f6re d\u00fczeltilmesi ve ma\u011fduriyetin giderilmesi i\u00e7in idareye tavsiye verildi. Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan KDK\u2019n\u0131n tavsiye karar\u0131 sonras\u0131 ba\u015fvurucunun notu 61 puandan 79 puana y\u00fckseltilerek, ba\u015fvuran\u0131n ma\u011fduriyeti ortadan kald\u0131r\u0131ld\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"
KAMU DENET\u00c7\u0130L\u0130\u011e\u0130 KURUMU\u2019NUN (KDK) VERD\u0130\u011e\u0130 TAVS\u0130YE KARARIYLA, VERG\u0130 DENET\u0130M KURULU\u2019NDA \u00c7ALI\u015eAN M\u00dcFETT\u0130\u015e\u0130N PERFORMANS NOTU Y\u00dcKSELD\u0130.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[31297,42453,18677,12762,20112,386,1681],"class_list":["post-174565","post","type-post","status-publish","format-standard","hentry","category-genel","tag-kdk","tag-mufettisin","tag-notu","tag-performans","tag-tavsiye","tag-verdi","tag-yukseldi"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paKIfm-Jpz","_links":{"self":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/174565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/comments?post=174565"}],"version-history":[{"count":0,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/174565\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media?parent=174565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/categories?post=174565"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/tags?post=174565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}