{"status":true,"post":{"id":12477,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:16:53","created_at":"2015-07-31T21:00:00.000000Z","updated_at":"2022-10-21T06:16:53.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12477,"is_featured":0,"title":"Faiz - KDV ili\u015fkisi","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><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 24\/c maddesi uyar\u0131nca \"Vade fark\u0131, fiyat fark\u0131, faiz, prim gibi \u00e7e\u015fitli gelirler ile servis ve benzer adlar alt\u0131nda sa\u011flanan her t\u00fcrl\u00fc menfaat, hizmet ve de\u011ferler\" s\u00f6z konusu matraha dahil edilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun uygulanmas\u0131na y\u00f6nelik yay\u0131mlanan Genel Tebli\u011f'in \"5. Matraha Dahil Olan Unsurlar\" b\u00f6l\u00fcm\u00fcn\u00fcn \"5.2 Vade Farklar\u0131\" ay\u0131r\u0131m\u0131nda yer alan a\u00e7\u0131klamaya g\u00f6re \"3065 Say\u0131l\u0131 Kanun\u2019un (24\/c) maddesine g\u00f6re g\u00f6sterilen vade farklar\u0131 matraha dahil edilir ve i\u015flemin tabi oldu\u011fu Katma De\u011fer Vergisi \u00fczerinden vergilendirilir.<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan vadeli i\u015flemlerde bedelin zaman\u0131nda \u00f6denmemesi nedeniyle ortaya \u00e7\u0131kan yeni vade farklar\u0131 da vadeli sat\u0131\u015fa konu teslim ve hizmete ili\u015fkin matrah\u0131n bir unsuru oldu\u011fundan, bu vade farklar\u0131n\u0131n ayr\u0131ca fatura edilmesi ve vadeli sat\u0131\u015fa konu teslim ve hizmetin yap\u0131ld\u0131\u011f\u0131 tarihte bu i\u015flemin tabi oldu\u011fu oran \u00fczerinden Katma De\u011fer Vergisi hesaplanarak, vade fark\u0131 faturas\u0131n\u0131n d\u00fczenlendi\u011fi d\u00f6neme ili\u015fkin beyannamede beyan edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fde bu bilgi d\u0131\u015f\u0131nda faiz konusunda bir ba\u015fka a\u00e7\u0131klama yer almamaktad\u0131r. Burada s\u00f6z\u00fc edilen vade fark\u0131 gecikmeli olarak yap\u0131lan \u00f6deme ile ilgilidir.<\/span><\/p>  <p><span class=\"large\">Yasalar\u0131m\u0131zda \"vade fark\u0131 ad\u0131 alt\u0131nda a\u00e7\u0131k bir d\u00fczenleme yer almamaktad\u0131r.\" (Daha fazla bilgi; Helvac\u0131, M. \"Bor\u00e7lar ve Ticaret Kanunu Bak\u0131m\u0131ndan Para Bor\u00e7lar\u0131nda Faiz Kavram\u0131\", Beta Yay\u0131nevi, \u0130st. 2000, Bilgen, Mahmut, \"\u0130lmi ve Kazai \u0130\u00e7tihatlar I\u015f\u0131\u011f\u0131nda Faiz Hukuku ve Munzam Zarar, Alfa Yay\u0131nevi, \u0130st. 2001 Sf:125)<\/span><\/p>  <p><span class=\"large\">Bu nedenle \"Vade fark\u0131n\u0131n hukuksal niteli\u011fi ve buna ba\u011flanan sonu\u00e7lar gerek doktrinde ve gerekse uygulamada tart\u0131\u015fmal\u0131d\u0131r.\" (Arslan, \u00c7etin, K\u0131rm\u0131z\u0131 Mustafa \"T\u00fcrk Hukukunda Faiz ve Munzam Zarar, Se\u00e7kin Yay\u0131nevi 3. Bask\u0131 2010, Sf:45) Uygulamada Maliye Bakanl\u0131\u011f\u0131 \"faiz \u00fczerinden Katma De\u011fer Vergisi alma e\u011filimindedir.\"<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan konuya ili\u015fkin olarak verilen muktezalarda \"Katma De\u011fer Vergisi\u2019ne tabi mal ve hizmetleri veya hizmet ifalar\u0131 bedelinin tahsiline ili\u015fkin olarak Katma De\u011fer Vergisi m\u00fckelleflerince a\u00e7\u0131lan davalarda mahkemeler taraf\u0131ndan h\u00fckmonunan \"faiz alacaklar\u0131\"n\u0131n Katma De\u011fer Vergisi\u2019ne tabi oldu\u011fu, bu verginin alacakl\u0131 m\u00fckellef taraf\u0131ndan beyan edilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. (K\u0131z\u0131lot, \"A\u00e7\u0131klamalar ve \u0130\u00e7tihatl\u0131 KDV Kanunu ve Uygulamalar\u0131\" Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k, 2010, Sf:1076)<\/span><\/p>  <p><span class=\"large\">Ancak; mahkeme taraf\u0131ndan Katma De\u011fer Vergisi\u2019nin ayr\u0131ca tahsil edilece\u011fi belirtilmedi\u011fi hallerde mahkemelerce s\u00f6z konusu vergi; karar verilen faiz tutar\u0131na i\u00e7 y\u00fczde oran\u0131 uygulanmak suretiyle hesaplanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Taksitli tahsilatlarda toplam bor\u00e7 ve toplam faiz tutar\u0131 i\u00e7inde toplam faiz tutar\u0131n\u0131n oran\u0131 bulunacak, taksit tutar\u0131 i\u00e7indeki faiz miktar\u0131 bu oran esas al\u0131narak hesaplanacakt\u0131r. (Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n 25 Mart 1991 tarih ve 2601024 say\u0131l\u0131 \u00f6zelgesi)<\/span><\/p>  <p><span class=\"large\">\u0130stanbul Defterdarl\u0131\u011f\u0131\u2019n\u0131n vermi\u015f oldu\u011fu bir ba\u015fka \u00f6zelgede ise \"\u0130cra daireleri taraf\u0131ndan Katma De\u011fer Vergisi\u2019nin ayr\u0131ca tahsil edilece\u011fi belirtilmedi\u011fi hallerde verginin, icra daireleri taraf\u0131ndan belirlenen faiz bedeline i\u00e7 y\u00fczde faiz oran\u0131 uygulanmak suretiyle hesaplanmas\u0131 gerekmektedir. (\u0130stanbul Defterdarl\u0131\u011f\u0131, 12.08.2005 g\u00fcn ve KDV MUK.B.07.Def.034.18.24.5806 say\u0131l\u0131 \u00f6zelge)<\/span><\/p>  <p><span class=\"large\">\u0130cra daireleri taraf\u0131ndan s\u00f6z konusu uygulamalar duraksamalara neden olabilmektedir.<\/span><\/p>  <p><span class=\"large\">T.C. Yarg\u0131tay 15. Hukuk Dairesince verilen bir kararda da \"Faiz oran\u0131 g\u00f6sterilmedi\u011fi ve reeskont faizi oldu\u011fu da a\u00e7\u0131klanmad\u0131\u011f\u0131ndan 3095 say\u0131l\u0131 yasan\u0131n birinci maddesi uyar\u0131nca ama\u00e7lanan faizin y\u00fczde 30 yasal temerr\u00fct faizi oldu\u011fu kabul edilmelidir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Yasas\u0131\u2019na g\u00f6re faiz alacaklar\u0131 KDV\u2019ye tabi olmad\u0131\u011f\u0131 halde, mahkemece h\u00fckmedilen alaca\u011fa Katma De\u011fer Vergisi eklenmesi de do\u011fru de\u011fildir. (T.C. Yarg\u0131tay 15. Hukuk Dairesi, E.1996, E:1996\/2888, K.1996\/636, Karar tarihi: 07.02.1996)<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun birinci maddesi \" Verginin konusunu te\u015fkil eden i\u015flemleri saymak suretiyle belirlenmi\u015f bulunmaktad\u0131r. Faiz hukuki a\u00e7\u0131dan alacakl\u0131n\u0131n bir miktar paray\u0131 belli bir s\u00fcre kullanamamas\u0131 dolay\u0131s\u0131yla, kulland\u0131\u011f\u0131 s\u00fcreye ba\u011fl\u0131 olarak hesaplanan kar\u015f\u0131l\u0131\u011f\u0131 \/ hukuki semeresi (\u00fcr\u00fcn\u00fc)dir. (Karal ve daha sonra Arslan)<\/span><\/p>  <p><span class=\"large\">\u00d6zellikle temerr\u00fct faizlerinin Katma De\u011fer Vergisi kapsam\u0131nda oldu\u011fu hususu bu y\u00f6nden \u00fczerinde durulmas\u0131 gereken bir konu olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n konuya ili\u015fkin olarak vermi\u015f oldu\u011fu m\u00fcnferit g\u00f6r\u00fc\u015flerde farkl\u0131l\u0131k arz etmektedir.<\/span><\/p>  \t\t\t\t","slug":"faiz-kdv-iliskisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Faiz - KDV ili\u015fkisi","meta_description":"Katma De\u011fer Vergisi Kanunu\u2019nun 24\/c maddesi uyar\u0131nca &quot;Vade fark\u0131, fiyat fark\u0131, faiz, prim gibi \u00e7e\u015fitli gelirler ile servis ve benzer adlar alt\u0131nda sa\u011flanan her t\u00fcrl\u00fc menfaat, hizmet ve de\u011ferler&quot; s\u00f6z konusu matraha dahil edilmektedir.","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1100,"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":12576,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12477,"locale":"tr","category_id":73,"title":"Faiz - KDV ili\u015fkisi","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><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 24\/c maddesi uyar\u0131nca \"Vade fark\u0131, fiyat fark\u0131, faiz, prim gibi \u00e7e\u015fitli gelirler ile servis ve benzer adlar alt\u0131nda sa\u011flanan her t\u00fcrl\u00fc menfaat, hizmet ve de\u011ferler\" s\u00f6z konusu matraha dahil edilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun uygulanmas\u0131na y\u00f6nelik yay\u0131mlanan Genel Tebli\u011f'in \"5. Matraha Dahil Olan Unsurlar\" b\u00f6l\u00fcm\u00fcn\u00fcn \"5.2 Vade Farklar\u0131\" ay\u0131r\u0131m\u0131nda yer alan a\u00e7\u0131klamaya g\u00f6re \"3065 Say\u0131l\u0131 Kanun\u2019un (24\/c) maddesine g\u00f6re g\u00f6sterilen vade farklar\u0131 matraha dahil edilir ve i\u015flemin tabi oldu\u011fu Katma De\u011fer Vergisi \u00fczerinden vergilendirilir.<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan vadeli i\u015flemlerde bedelin zaman\u0131nda \u00f6denmemesi nedeniyle ortaya \u00e7\u0131kan yeni vade farklar\u0131 da vadeli sat\u0131\u015fa konu teslim ve hizmete ili\u015fkin matrah\u0131n bir unsuru oldu\u011fundan, bu vade farklar\u0131n\u0131n ayr\u0131ca fatura edilmesi ve vadeli sat\u0131\u015fa konu teslim ve hizmetin yap\u0131ld\u0131\u011f\u0131 tarihte bu i\u015flemin tabi oldu\u011fu oran \u00fczerinden Katma De\u011fer Vergisi hesaplanarak, vade fark\u0131 faturas\u0131n\u0131n d\u00fczenlendi\u011fi d\u00f6neme ili\u015fkin beyannamede beyan edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fde bu bilgi d\u0131\u015f\u0131nda faiz konusunda bir ba\u015fka a\u00e7\u0131klama yer almamaktad\u0131r. Burada s\u00f6z\u00fc edilen vade fark\u0131 gecikmeli olarak yap\u0131lan \u00f6deme ile ilgilidir.<\/span><\/p>  <p><span class=\"large\">Yasalar\u0131m\u0131zda \"vade fark\u0131 ad\u0131 alt\u0131nda a\u00e7\u0131k bir d\u00fczenleme yer almamaktad\u0131r.\" (Daha fazla bilgi; Helvac\u0131, M. \"Bor\u00e7lar ve Ticaret Kanunu Bak\u0131m\u0131ndan Para Bor\u00e7lar\u0131nda Faiz Kavram\u0131\", Beta Yay\u0131nevi, \u0130st. 2000, Bilgen, Mahmut, \"\u0130lmi ve Kazai \u0130\u00e7tihatlar I\u015f\u0131\u011f\u0131nda Faiz Hukuku ve Munzam Zarar, Alfa Yay\u0131nevi, \u0130st. 2001 Sf:125)<\/span><\/p>  <p><span class=\"large\">Bu nedenle \"Vade fark\u0131n\u0131n hukuksal niteli\u011fi ve buna ba\u011flanan sonu\u00e7lar gerek doktrinde ve gerekse uygulamada tart\u0131\u015fmal\u0131d\u0131r.\" (Arslan, \u00c7etin, K\u0131rm\u0131z\u0131 Mustafa \"T\u00fcrk Hukukunda Faiz ve Munzam Zarar, Se\u00e7kin Yay\u0131nevi 3. Bask\u0131 2010, Sf:45) Uygulamada Maliye Bakanl\u0131\u011f\u0131 \"faiz \u00fczerinden Katma De\u011fer Vergisi alma e\u011filimindedir.\"<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan konuya ili\u015fkin olarak verilen muktezalarda \"Katma De\u011fer Vergisi\u2019ne tabi mal ve hizmetleri veya hizmet ifalar\u0131 bedelinin tahsiline ili\u015fkin olarak Katma De\u011fer Vergisi m\u00fckelleflerince a\u00e7\u0131lan davalarda mahkemeler taraf\u0131ndan h\u00fckmonunan \"faiz alacaklar\u0131\"n\u0131n Katma De\u011fer Vergisi\u2019ne tabi oldu\u011fu, bu verginin alacakl\u0131 m\u00fckellef taraf\u0131ndan beyan edilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. (K\u0131z\u0131lot, \"A\u00e7\u0131klamalar ve \u0130\u00e7tihatl\u0131 KDV Kanunu ve Uygulamalar\u0131\" Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k, 2010, Sf:1076)<\/span><\/p>  <p><span class=\"large\">Ancak; mahkeme taraf\u0131ndan Katma De\u011fer Vergisi\u2019nin ayr\u0131ca tahsil edilece\u011fi belirtilmedi\u011fi hallerde mahkemelerce s\u00f6z konusu vergi; karar verilen faiz tutar\u0131na i\u00e7 y\u00fczde oran\u0131 uygulanmak suretiyle hesaplanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Taksitli tahsilatlarda toplam bor\u00e7 ve toplam faiz tutar\u0131 i\u00e7inde toplam faiz tutar\u0131n\u0131n oran\u0131 bulunacak, taksit tutar\u0131 i\u00e7indeki faiz miktar\u0131 bu oran esas al\u0131narak hesaplanacakt\u0131r. (Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n 25 Mart 1991 tarih ve 2601024 say\u0131l\u0131 \u00f6zelgesi)<\/span><\/p>  <p><span class=\"large\">\u0130stanbul Defterdarl\u0131\u011f\u0131\u2019n\u0131n vermi\u015f oldu\u011fu bir ba\u015fka \u00f6zelgede ise \"\u0130cra daireleri taraf\u0131ndan Katma De\u011fer Vergisi\u2019nin ayr\u0131ca tahsil edilece\u011fi belirtilmedi\u011fi hallerde verginin, icra daireleri taraf\u0131ndan belirlenen faiz bedeline i\u00e7 y\u00fczde faiz oran\u0131 uygulanmak suretiyle hesaplanmas\u0131 gerekmektedir. (\u0130stanbul Defterdarl\u0131\u011f\u0131, 12.08.2005 g\u00fcn ve KDV MUK.B.07.Def.034.18.24.5806 say\u0131l\u0131 \u00f6zelge)<\/span><\/p>  <p><span class=\"large\">\u0130cra daireleri taraf\u0131ndan s\u00f6z konusu uygulamalar duraksamalara neden olabilmektedir.<\/span><\/p>  <p><span class=\"large\">T.C. Yarg\u0131tay 15. Hukuk Dairesince verilen bir kararda da \"Faiz oran\u0131 g\u00f6sterilmedi\u011fi ve reeskont faizi oldu\u011fu da a\u00e7\u0131klanmad\u0131\u011f\u0131ndan 3095 say\u0131l\u0131 yasan\u0131n birinci maddesi uyar\u0131nca ama\u00e7lanan faizin y\u00fczde 30 yasal temerr\u00fct faizi oldu\u011fu kabul edilmelidir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Yasas\u0131\u2019na g\u00f6re faiz alacaklar\u0131 KDV\u2019ye tabi olmad\u0131\u011f\u0131 halde, mahkemece h\u00fckmedilen alaca\u011fa Katma De\u011fer Vergisi eklenmesi de do\u011fru de\u011fildir. (T.C. Yarg\u0131tay 15. Hukuk Dairesi, E.1996, E:1996\/2888, K.1996\/636, Karar tarihi: 07.02.1996)<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun birinci maddesi \" Verginin konusunu te\u015fkil eden i\u015flemleri saymak suretiyle belirlenmi\u015f bulunmaktad\u0131r. Faiz hukuki a\u00e7\u0131dan alacakl\u0131n\u0131n bir miktar paray\u0131 belli bir s\u00fcre kullanamamas\u0131 dolay\u0131s\u0131yla, kulland\u0131\u011f\u0131 s\u00fcreye ba\u011fl\u0131 olarak hesaplanan kar\u015f\u0131l\u0131\u011f\u0131 \/ hukuki semeresi (\u00fcr\u00fcn\u00fc)dir. (Karal ve daha sonra Arslan)<\/span><\/p>  <p><span class=\"large\">\u00d6zellikle temerr\u00fct faizlerinin Katma De\u011fer Vergisi kapsam\u0131nda oldu\u011fu hususu bu y\u00f6nden \u00fczerinde durulmas\u0131 gereken bir konu olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n konuya ili\u015fkin olarak vermi\u015f oldu\u011fu m\u00fcnferit g\u00f6r\u00fc\u015flerde farkl\u0131l\u0131k arz etmektedir.<\/span><\/p>  \t\t\t\t","slug":"faiz-kdv-iliskisi","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":"Faiz - KDV ili\u015fkisi","meta_description":"Katma De\u011fer Vergisi Kanunu\u2019nun 24\/c maddesi uyar\u0131nca &quot;Vade fark\u0131, fiyat fark\u0131, faiz, prim gibi \u00e7e\u015fitli gelirler ile servis ve benzer adlar alt\u0131nda sa\u011flanan her t\u00fcrl\u00fc menfaat, hizmet ve de\u011ferler&quot; s\u00f6z konusu matraha dahil edilmektedir.","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1100,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}