{"status":true,"post":{"id":23523,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:30:12","created_at":"2020-11-12T21:00:00.000000Z","updated_at":"2022-10-24T11:30:12.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23523,"is_featured":0,"title":"Emsal bedeli ve de\u011ferleme","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun \u00fc\u00e7\u00fcnc\u00fc kitab\u0131 \u2018De\u011ferleme\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r. (Madde: 258-330) De\u011ferleme, \u201cVergi matrahlar\u0131n\u0131n hesaplanmas\u0131yla ilgili iktisadi k\u0131ymetlerin takdir ve tespitidir.\u201d<\/span><\/p>  <p><span class=\"large\">De\u011ferleme; iktisadi k\u0131ymetlerin nev\u2019i ve mahiyetine g\u00f6re; maliyet bedeline, borsa rayicine, tasarruf de\u011ferine, mukayyet de\u011ferine, itibari de\u011ferine, vergi de\u011ferine veya emsal bedeli ve \u00fccretine g\u00f6re yap\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Maliyet bedeli, iktisadi bir k\u0131ymetin iktisap edilmesi veyahut de\u011ferinin art\u0131r\u0131lmas\u0131 m\u00fcnasebetiyle yap\u0131lan \u00f6demelerle bunlara ba\u011fl\u0131 t\u00fcm giderlerin toplam\u0131n\u0131 ifade eder.<\/span><\/li>   <li><span class=\"large\"> Borsa rayici, gerek menkul k\u0131ymetler ve kambiyo borsas\u0131na gerekse ticaret borsalar\u0131na kay\u0131tl\u0131 olan iktisadi k\u0131ymetlerin de\u011ferlemeden evvelki son muamele (i\u015flem) g\u00fcn\u00fcnde borsadaki i\u015flemlerin ortalama de\u011ferlerini ifade eder. Fiyatlarda bariz karars\u0131zl\u0131klar\u0131n g\u00f6r\u00fclmesi hallerinde son i\u015flem g\u00fcn\u00fc yerine de\u011ferlemeyi izleyen 30 g\u00fcn i\u00e7indeki ortalama rayici esas olarak tercihe Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/li>   <li><span class=\"large\"> Tasarruf de\u011feri, bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcnde sahibi i\u00e7in arz eden ger\u00e7ek de\u011ferdir.<\/span><\/li>   <li><span class=\"large\">Mukayyet de\u011fer, bir iktisadi k\u0131ymetin muhasebe kay\u0131tlar\u0131nda g\u00f6sterilen de\u011feridir.<\/span><\/li>   <li><span class=\"large\"> \u0130tibari de\u011fer, her nev\u2019i senetlerle esham ve tahvillerin \u00fczerinde yaz\u0131l\u0131 olan de\u011ferdir.<\/span><\/li>   <li><span class=\"large\"> Rayi\u00e7 bedel ise bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcndeki normal al\u0131m-sat\u0131m de\u011feridir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">Emsal bedeli, ger\u00e7ek bedeli olmayan veya bilinmeyen veyahut do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsaline nazaran haiz oldu\u011fu bir de\u011ferdir.<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, s\u0131ra ile a\u015fa\u011f\u0131daki esaslara g\u00f6re belirlenir. (Vergi Usul Kanunu md: 267) \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, ger\u00e7ek bedeli olmayan veya bilinmeyen veyahut do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsaline nazaran haiz <\/span><br><span class=\"large\"> olaca\u011f\u0131 de\u011ferdir.<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, s\u0131ra ile a\u015fa\u011f\u0131daki esaslara g\u00f6re belirlenir. Birinci s\u0131ra (Ortalama fiyat esas\u0131); ayn\u0131 cins ve nevideki mallardan s\u0131ra ile de\u011ferlemenin yap\u0131laca\u011f\u0131 ayda veya bir \u00f6nceki veya bir daha evvelki aylarda sat\u0131\u015f yap\u0131lm\u0131\u015fsa, emsal bedeli bu sat\u0131\u015flar\u0131n miktar ve tutar\u0131na g\u00f6re m\u00fckellef taraf\u0131ndan \u00e7\u0131kar\u0131lacak olan \u2018ortalama sat\u0131\u015f fiyat\u0131\u2019 ile hesaplan\u0131r. Bu esas\u0131n uygulanmas\u0131 i\u00e7in ayl\u0131k <\/span><span class=\"large\">sat\u0131\u015f miktar\u0131n\u0131n emsal bedeli tayin olunacak (esas al\u0131nacak) her bir mal\u0131n miktar\u0131na nazaran y\u00fczde 25\u2019ten az olmamas\u0131 \u015fartt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130kinci s\u0131ra (Maliyet bedeli esas\u0131); emsal bedeli belli olacak mal\u0131n maliyet bedeli bilinir veya \u00e7\u0131kar\u0131lmas\u0131 m\u00fcmk\u00fcn olursa bu takdirde bu maliyet bedeline toptan sat\u0131\u015flar i\u00e7in y\u00fczde 5, perakende sat\u0131\u015flar i\u00e7in y\u00fczde 10 eklenerek emsal bedeli belirlenir.<\/span><\/p>  <p><span class=\"large\">\u00dc\u00e7\u00fcnc\u00fc s\u0131ra (Takdir esas\u0131); yukar\u0131da yaz\u0131l\u0131 esaslara g\u00f6re belli edilemeyen emsal bedelleri ilgililerin ba\u015fvurusu \u00fczerine takdir komisyonunca takdir edilir. Takdirler maliyet bedeli ve piyasa k\u0131ymetleri ara\u015ft\u0131r\u0131lmak ve kullan\u0131lm\u0131\u015f e\u015fya i\u00e7in ayr\u0131ca y\u0131pranma dereceleri dikkate al\u0131nmak suretiyle yap\u0131l\u0131r. Takdir edilen bedellere vergi mahkemesinde dava a\u00e7\u0131labilir. Ancak a\u00e7\u0131lan dava, verginin tahakkuk ve tahsilini durdurmaz.<\/span><\/p>  <p><span class=\"large\">Emsal bedelinin m\u00fckellef taraf\u0131ndan bizzat hesapland\u0131\u011f\u0131 hallerde bu hesaplara ait kay\u0131t ve cetveller, ispat edici ka\u011f\u0131tlar muhafaza edilir.<\/span><\/p>  <p><span class=\"large\">Yarg\u0131 organlar\u0131n\u0131n re\u2019sen belirlemi\u015f olduklar\u0131 de\u011ferler ile zirai kazan\u00e7 \u00f6l\u00e7\u00fclerini tespit eden kararlarda yer alan unsurlar, emsal bedeli yerine ge\u00e7er.<\/span><\/p>  <p><span class=\"large\">\u00dccretle yap\u0131lan imalatta \u00fccretin ger\u00e7ek miktar\u0131n\u0131n bilinmemesi veya do\u011fru olarak belirlenmemesi hallerinde belirlenecek emsal \u00fccret de ayn\u0131 esaslara g\u00f6re belirlenir.<\/span><\/p>  \t\t\t\t","slug":"emsal-bedeli-ve-degerleme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Emsal bedeli ve de\u011ferleme","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1077,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":23622,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23523,"locale":"tr","category_id":73,"title":"Emsal bedeli ve de\u011ferleme","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun \u00fc\u00e7\u00fcnc\u00fc kitab\u0131 \u2018De\u011ferleme\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r. (Madde: 258-330) De\u011ferleme, \u201cVergi matrahlar\u0131n\u0131n hesaplanmas\u0131yla ilgili iktisadi k\u0131ymetlerin takdir ve tespitidir.\u201d<\/span><\/p>  <p><span class=\"large\">De\u011ferleme; iktisadi k\u0131ymetlerin nev\u2019i ve mahiyetine g\u00f6re; maliyet bedeline, borsa rayicine, tasarruf de\u011ferine, mukayyet de\u011ferine, itibari de\u011ferine, vergi de\u011ferine veya emsal bedeli ve \u00fccretine g\u00f6re yap\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Maliyet bedeli, iktisadi bir k\u0131ymetin iktisap edilmesi veyahut de\u011ferinin art\u0131r\u0131lmas\u0131 m\u00fcnasebetiyle yap\u0131lan \u00f6demelerle bunlara ba\u011fl\u0131 t\u00fcm giderlerin toplam\u0131n\u0131 ifade eder.<\/span><\/li>   <li><span class=\"large\"> Borsa rayici, gerek menkul k\u0131ymetler ve kambiyo borsas\u0131na gerekse ticaret borsalar\u0131na kay\u0131tl\u0131 olan iktisadi k\u0131ymetlerin de\u011ferlemeden evvelki son muamele (i\u015flem) g\u00fcn\u00fcnde borsadaki i\u015flemlerin ortalama de\u011ferlerini ifade eder. Fiyatlarda bariz karars\u0131zl\u0131klar\u0131n g\u00f6r\u00fclmesi hallerinde son i\u015flem g\u00fcn\u00fc yerine de\u011ferlemeyi izleyen 30 g\u00fcn i\u00e7indeki ortalama rayici esas olarak tercihe Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/li>   <li><span class=\"large\"> Tasarruf de\u011feri, bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcnde sahibi i\u00e7in arz eden ger\u00e7ek de\u011ferdir.<\/span><\/li>   <li><span class=\"large\">Mukayyet de\u011fer, bir iktisadi k\u0131ymetin muhasebe kay\u0131tlar\u0131nda g\u00f6sterilen de\u011feridir.<\/span><\/li>   <li><span class=\"large\"> \u0130tibari de\u011fer, her nev\u2019i senetlerle esham ve tahvillerin \u00fczerinde yaz\u0131l\u0131 olan de\u011ferdir.<\/span><\/li>   <li><span class=\"large\"> Rayi\u00e7 bedel ise bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcndeki normal al\u0131m-sat\u0131m de\u011feridir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">Emsal bedeli, ger\u00e7ek bedeli olmayan veya bilinmeyen veyahut do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsaline nazaran haiz oldu\u011fu bir de\u011ferdir.<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, s\u0131ra ile a\u015fa\u011f\u0131daki esaslara g\u00f6re belirlenir. (Vergi Usul Kanunu md: 267) \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, ger\u00e7ek bedeli olmayan veya bilinmeyen veyahut do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsaline nazaran haiz <\/span><br><span class=\"large\"> olaca\u011f\u0131 de\u011ferdir.<\/span><\/p>  <p><span class=\"large\">Emsal bedeli, s\u0131ra ile a\u015fa\u011f\u0131daki esaslara g\u00f6re belirlenir. Birinci s\u0131ra (Ortalama fiyat esas\u0131); ayn\u0131 cins ve nevideki mallardan s\u0131ra ile de\u011ferlemenin yap\u0131laca\u011f\u0131 ayda veya bir \u00f6nceki veya bir daha evvelki aylarda sat\u0131\u015f yap\u0131lm\u0131\u015fsa, emsal bedeli bu sat\u0131\u015flar\u0131n miktar ve tutar\u0131na g\u00f6re m\u00fckellef taraf\u0131ndan \u00e7\u0131kar\u0131lacak olan \u2018ortalama sat\u0131\u015f fiyat\u0131\u2019 ile hesaplan\u0131r. Bu esas\u0131n uygulanmas\u0131 i\u00e7in ayl\u0131k <\/span><span class=\"large\">sat\u0131\u015f miktar\u0131n\u0131n emsal bedeli tayin olunacak (esas al\u0131nacak) her bir mal\u0131n miktar\u0131na nazaran y\u00fczde 25\u2019ten az olmamas\u0131 \u015fartt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130kinci s\u0131ra (Maliyet bedeli esas\u0131); emsal bedeli belli olacak mal\u0131n maliyet bedeli bilinir veya \u00e7\u0131kar\u0131lmas\u0131 m\u00fcmk\u00fcn olursa bu takdirde bu maliyet bedeline toptan sat\u0131\u015flar i\u00e7in y\u00fczde 5, perakende sat\u0131\u015flar i\u00e7in y\u00fczde 10 eklenerek emsal bedeli belirlenir.<\/span><\/p>  <p><span class=\"large\">\u00dc\u00e7\u00fcnc\u00fc s\u0131ra (Takdir esas\u0131); yukar\u0131da yaz\u0131l\u0131 esaslara g\u00f6re belli edilemeyen emsal bedelleri ilgililerin ba\u015fvurusu \u00fczerine takdir komisyonunca takdir edilir. Takdirler maliyet bedeli ve piyasa k\u0131ymetleri ara\u015ft\u0131r\u0131lmak ve kullan\u0131lm\u0131\u015f e\u015fya i\u00e7in ayr\u0131ca y\u0131pranma dereceleri dikkate al\u0131nmak suretiyle yap\u0131l\u0131r. Takdir edilen bedellere vergi mahkemesinde dava a\u00e7\u0131labilir. Ancak a\u00e7\u0131lan dava, verginin tahakkuk ve tahsilini durdurmaz.<\/span><\/p>  <p><span class=\"large\">Emsal bedelinin m\u00fckellef taraf\u0131ndan bizzat hesapland\u0131\u011f\u0131 hallerde bu hesaplara ait kay\u0131t ve cetveller, ispat edici ka\u011f\u0131tlar muhafaza edilir.<\/span><\/p>  <p><span class=\"large\">Yarg\u0131 organlar\u0131n\u0131n re\u2019sen belirlemi\u015f olduklar\u0131 de\u011ferler ile zirai kazan\u00e7 \u00f6l\u00e7\u00fclerini tespit eden kararlarda yer alan unsurlar, emsal bedeli yerine ge\u00e7er.<\/span><\/p>  <p><span class=\"large\">\u00dccretle yap\u0131lan imalatta \u00fccretin ger\u00e7ek miktar\u0131n\u0131n bilinmemesi veya do\u011fru olarak belirlenmemesi hallerinde belirlenecek emsal \u00fccret de ayn\u0131 esaslara g\u00f6re belirlenir.<\/span><\/p>  \t\t\t\t","slug":"emsal-bedeli-ve-degerleme","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Emsal bedeli ve de\u011ferleme","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1077,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}