{"status":true,"post":{"id":25019,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:56:00","created_at":"2021-02-18T21:00:00.000000Z","updated_at":"2022-10-24T11:56:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":25019,"is_featured":0,"title":"Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131 ba\u015flad\u0131","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>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmelerde kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131 gibi finansman giderlerinin belli bir b\u00f6l\u00fcm\u00fcn\u00fcn gider kabul edilmemesi uygulamas\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi. T\u00fcrk vergi sisteminde en son 1996, 2000, 2003 y\u0131llar\u0131 aras\u0131nda uygulanm\u0131\u015ft\u0131.<\/span><\/p>  <p><span class=\"large\">2003 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan bu uygulama, 6332 say\u0131l\u0131 Kanun\u2019un 6. maddesi ile Gelir Vergisi Kanunu\u2019nun gider kabul edilmeyen \u00f6demeler ba\u015fl\u0131kl\u0131 41. maddesinin birinci f\u0131kras\u0131na 9 numaral\u0131 bent olarak 2012 y\u0131l\u0131nda tekrar eklendi. Bu d\u00fczenleme, ayn\u0131 kanunun 37. maddesi ile Kurumlar Vergisi Kanunu\u2019nun 11. maddesine (i) bendi olarak eklendi. D\u00fczenlemede bu uygulamam\u0131n hangi oran ile yap\u0131laca\u011f\u0131 konusunda Bakanlar Kurulu\u2019na yetki verilmi\u015f oldu\u011fundan bug\u00fcne kadar kanunda olan ancak uygulanmayan bir d\u00fczenleme durumundayd\u0131.<\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019nin 4 \u015eubat 2021 tarihli say\u0131s\u0131nda yay\u0131mlanan bir Cumhurba\u015fkan\u0131 Karar\u0131 ile bu yetki kullan\u0131ld\u0131 ve sekt\u00f6r ayr\u0131m\u0131 olmaks\u0131z\u0131n i\u015fletmelerin \u00f6z varl\u0131klar\u0131n\u0131 a\u015fan yabanc\u0131 kaynaklar i\u00e7in y\u00fczde 10 oran\u0131nda finansman gider k\u0131s\u0131tlamas\u0131 getirildi.<\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN ANA HATLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Getirilen uygulamay\u0131 \u00f6ncelikle ana hatlar\u0131 ile a\u015fa\u011f\u0131da tan\u0131tmaya \u00e7al\u0131\u015fal\u0131m.<\/span><\/p>  <ul>   <li><span class=\"large\">Kanun d\u00fczenlemesinde de yer ald\u0131\u011f\u0131 \u00fczere, kredi kurulu\u015flar\u0131, finansal kurulu\u015flar, finansal kiralama, faktoring ve finansman \u015firketleri bu uygulaman\u0131n d\u0131\u015f\u0131nda. <\/span><\/li>   <li><span class=\"large\"> \u0130\u015fletmelerde kullan\u0131lan \u00f6z kaynak tutar\u0131n\u0131 a\u015fan yabanc\u0131 kaynaklara ili\u015fkin vade fark\u0131, kur fark\u0131, faiz, k\u00e2r pay\u0131 gibi finansman giderlerinin y\u00fczde 10 b\u00f6l\u00fcm\u00fc gider olarak kabul edilmeyecek. <\/span><\/li>   <li><span class=\"large\"> Yat\u0131r\u0131mlar\u0131n maliyetine at\u0131lan finansmanlarla ilgili faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131, bu k\u0131s\u0131tlamaya tabi olmayacak. <\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Uygulamaya ili\u015fkin hen\u00fcz Bakanl\u0131k taraf\u0131ndan bir genel tebli\u011f ile a\u00e7\u0131klama yap\u0131lmad\u0131\u011f\u0131ndan uygulaman\u0131n a\u015fa\u011f\u0131 yukar\u0131 ne \u015fekilde y\u00fcr\u00fct\u00fclebilece\u011fini ge\u00e7mi\u015f uygulama tecr\u00fcbesinden hareketle belirtmeye \u00e7al\u0131\u015fal\u0131m. Buna g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\"> Bir sekt\u00f6rel ayr\u0131m getirilmedi\u011finden uygulama kanunda istisna edilen ve yukar\u0131da belirtti\u011fimiz finansal kurumlar d\u0131\u015f\u0131ndaki t\u00fcm i\u015fletmeler bak\u0131m\u0131ndan ge\u00e7erli olacak. <\/span><\/li>   <li><span class=\"large\"> \u00d6z varl\u0131k k\u0131yaslamas\u0131nda d\u00f6nem ba\u015f\u0131 \u00f6z sermaye dikkate al\u0131nabilecek. Zira mevcutta, grup \u015firketlerinin birbirine kulland\u0131rd\u0131klar\u0131 finansmanda, \u015firketin \u00f6z varl\u0131\u011f\u0131n\u0131n \u00fc\u00e7 kat\u0131n\u0131 a\u015fan bor\u00e7lanmalara ili\u015fkin vade fark\u0131, kur fark\u0131 tutarlar\u0131 gider kabul edilmiyor. Bu k\u0131yaslamada d\u00f6nem ba\u015f\u0131 \u00f6z sermaye esas al\u0131n\u0131yor. Burada da ayn\u0131 uygulama yap\u0131labilecek. <\/span><\/li>  <\/ul>  <p><span class=\"large\"> Eski uygulamada finansman gider k\u0131s\u0131tlamas\u0131 katma de\u011fer vergisi bak\u0131m\u0131ndan ge\u00e7erli de\u011fildi. K\u0131s\u0131tlamaya tabi k\u0131s\u0131m i\u00e7in KDV bak\u0131m\u0131ndan bir k\u0131s\u0131tlama yani indirim KDV olmaktan \u00e7\u0131kar\u0131lan bir k\u0131s\u0131m s\u00f6z konusu de\u011fildi.<\/span><\/p>  <p><strong style=\"font-size: 15.6px;\">DE\u011eERLEND\u0130RME<\/strong><\/p>  <p><span class=\"large\">Daha \u00f6nce kald\u0131r\u0131lm\u0131\u015f olan bu uygulaman\u0131n getirisinden ziyade uygulamada baz\u0131 s\u0131k\u0131nt\u0131lar\u0131 olabilecek. Her ne kadar y\u00fcr\u00fcrl\u00fckteki mevzuatta nakdi sermaye art\u0131r\u0131mlar\u0131n\u0131n te\u015fviki i\u00e7in T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u2018Bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u2019n\u0131n y\u00fczde 50\u2019si oran\u0131nda uygulanacak bir tutar\u0131n gider yaz\u0131labilme uygulamas\u0131 mevcutsa da, genellikle i\u015fletmelerin, \u00f6z varl\u0131klar\u0131n\u0131n s\u0131n\u0131rl\u0131 oldu\u011fu durumu dikkate al\u0131nd\u0131\u011f\u0131nda b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fc bu uygulamadan etkilenecek. Yat\u0131r\u0131m maliyetine intikal ettirilen faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131 gibi finansman giderlerinin istisna tutulmas\u0131, bu uygulaman\u0131n do\u011furaca\u011f\u0131 s\u0131k\u0131nt\u0131lar\u0131n azalt\u0131lmas\u0131 bak\u0131m\u0131ndan \u00f6nemli oldu.<\/span><\/p>  \t\t\t\t","slug":"finansman-gider-kisitlamasi-uygulamasi-basladi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131 ba\u015flad\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1097,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":25118,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":25019,"locale":"tr","category_id":73,"title":"Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131 ba\u015flad\u0131","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>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmelerde kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131 gibi finansman giderlerinin belli bir b\u00f6l\u00fcm\u00fcn\u00fcn gider kabul edilmemesi uygulamas\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi. T\u00fcrk vergi sisteminde en son 1996, 2000, 2003 y\u0131llar\u0131 aras\u0131nda uygulanm\u0131\u015ft\u0131.<\/span><\/p>  <p><span class=\"large\">2003 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan bu uygulama, 6332 say\u0131l\u0131 Kanun\u2019un 6. maddesi ile Gelir Vergisi Kanunu\u2019nun gider kabul edilmeyen \u00f6demeler ba\u015fl\u0131kl\u0131 41. maddesinin birinci f\u0131kras\u0131na 9 numaral\u0131 bent olarak 2012 y\u0131l\u0131nda tekrar eklendi. Bu d\u00fczenleme, ayn\u0131 kanunun 37. maddesi ile Kurumlar Vergisi Kanunu\u2019nun 11. maddesine (i) bendi olarak eklendi. D\u00fczenlemede bu uygulamam\u0131n hangi oran ile yap\u0131laca\u011f\u0131 konusunda Bakanlar Kurulu\u2019na yetki verilmi\u015f oldu\u011fundan bug\u00fcne kadar kanunda olan ancak uygulanmayan bir d\u00fczenleme durumundayd\u0131.<\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019nin 4 \u015eubat 2021 tarihli say\u0131s\u0131nda yay\u0131mlanan bir Cumhurba\u015fkan\u0131 Karar\u0131 ile bu yetki kullan\u0131ld\u0131 ve sekt\u00f6r ayr\u0131m\u0131 olmaks\u0131z\u0131n i\u015fletmelerin \u00f6z varl\u0131klar\u0131n\u0131 a\u015fan yabanc\u0131 kaynaklar i\u00e7in y\u00fczde 10 oran\u0131nda finansman gider k\u0131s\u0131tlamas\u0131 getirildi.<\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN ANA HATLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Getirilen uygulamay\u0131 \u00f6ncelikle ana hatlar\u0131 ile a\u015fa\u011f\u0131da tan\u0131tmaya \u00e7al\u0131\u015fal\u0131m.<\/span><\/p>  <ul>   <li><span class=\"large\">Kanun d\u00fczenlemesinde de yer ald\u0131\u011f\u0131 \u00fczere, kredi kurulu\u015flar\u0131, finansal kurulu\u015flar, finansal kiralama, faktoring ve finansman \u015firketleri bu uygulaman\u0131n d\u0131\u015f\u0131nda. <\/span><\/li>   <li><span class=\"large\"> \u0130\u015fletmelerde kullan\u0131lan \u00f6z kaynak tutar\u0131n\u0131 a\u015fan yabanc\u0131 kaynaklara ili\u015fkin vade fark\u0131, kur fark\u0131, faiz, k\u00e2r pay\u0131 gibi finansman giderlerinin y\u00fczde 10 b\u00f6l\u00fcm\u00fc gider olarak kabul edilmeyecek. <\/span><\/li>   <li><span class=\"large\"> Yat\u0131r\u0131mlar\u0131n maliyetine at\u0131lan finansmanlarla ilgili faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131, bu k\u0131s\u0131tlamaya tabi olmayacak. <\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Uygulamaya ili\u015fkin hen\u00fcz Bakanl\u0131k taraf\u0131ndan bir genel tebli\u011f ile a\u00e7\u0131klama yap\u0131lmad\u0131\u011f\u0131ndan uygulaman\u0131n a\u015fa\u011f\u0131 yukar\u0131 ne \u015fekilde y\u00fcr\u00fct\u00fclebilece\u011fini ge\u00e7mi\u015f uygulama tecr\u00fcbesinden hareketle belirtmeye \u00e7al\u0131\u015fal\u0131m. Buna g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\"> Bir sekt\u00f6rel ayr\u0131m getirilmedi\u011finden uygulama kanunda istisna edilen ve yukar\u0131da belirtti\u011fimiz finansal kurumlar d\u0131\u015f\u0131ndaki t\u00fcm i\u015fletmeler bak\u0131m\u0131ndan ge\u00e7erli olacak. <\/span><\/li>   <li><span class=\"large\"> \u00d6z varl\u0131k k\u0131yaslamas\u0131nda d\u00f6nem ba\u015f\u0131 \u00f6z sermaye dikkate al\u0131nabilecek. Zira mevcutta, grup \u015firketlerinin birbirine kulland\u0131rd\u0131klar\u0131 finansmanda, \u015firketin \u00f6z varl\u0131\u011f\u0131n\u0131n \u00fc\u00e7 kat\u0131n\u0131 a\u015fan bor\u00e7lanmalara ili\u015fkin vade fark\u0131, kur fark\u0131 tutarlar\u0131 gider kabul edilmiyor. Bu k\u0131yaslamada d\u00f6nem ba\u015f\u0131 \u00f6z sermaye esas al\u0131n\u0131yor. Burada da ayn\u0131 uygulama yap\u0131labilecek. <\/span><\/li>  <\/ul>  <p><span class=\"large\"> Eski uygulamada finansman gider k\u0131s\u0131tlamas\u0131 katma de\u011fer vergisi bak\u0131m\u0131ndan ge\u00e7erli de\u011fildi. K\u0131s\u0131tlamaya tabi k\u0131s\u0131m i\u00e7in KDV bak\u0131m\u0131ndan bir k\u0131s\u0131tlama yani indirim KDV olmaktan \u00e7\u0131kar\u0131lan bir k\u0131s\u0131m s\u00f6z konusu de\u011fildi.<\/span><\/p>  <p><strong style=\"font-size: 15.6px;\">DE\u011eERLEND\u0130RME<\/strong><\/p>  <p><span class=\"large\">Daha \u00f6nce kald\u0131r\u0131lm\u0131\u015f olan bu uygulaman\u0131n getirisinden ziyade uygulamada baz\u0131 s\u0131k\u0131nt\u0131lar\u0131 olabilecek. Her ne kadar y\u00fcr\u00fcrl\u00fckteki mevzuatta nakdi sermaye art\u0131r\u0131mlar\u0131n\u0131n te\u015fviki i\u00e7in T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u2018Bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u2019n\u0131n y\u00fczde 50\u2019si oran\u0131nda uygulanacak bir tutar\u0131n gider yaz\u0131labilme uygulamas\u0131 mevcutsa da, genellikle i\u015fletmelerin, \u00f6z varl\u0131klar\u0131n\u0131n s\u0131n\u0131rl\u0131 oldu\u011fu durumu dikkate al\u0131nd\u0131\u011f\u0131nda b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fc bu uygulamadan etkilenecek. Yat\u0131r\u0131m maliyetine intikal ettirilen faiz, k\u00e2r pay\u0131, vade fark\u0131, kur fark\u0131 gibi finansman giderlerinin istisna tutulmas\u0131, bu uygulaman\u0131n do\u011furaca\u011f\u0131 s\u0131k\u0131nt\u0131lar\u0131n azalt\u0131lmas\u0131 bak\u0131m\u0131ndan \u00f6nemli oldu.<\/span><\/p>  \t\t\t\t","slug":"finansman-gider-kisitlamasi-uygulamasi-basladi","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":"Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131 ba\u015flad\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1097,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}