{"status":true,"post":{"id":36266,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2023-01-09 12:53:00","created_at":"2023-01-09T09:53:00.000000Z","updated_at":"2023-01-09T09:53:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":36266,"is_featured":0,"title":"Finansman, gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na dair karar incelemesi","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":"AV. MUHAMMET AKSAN","content":"

<\/span>15 Haziran 2012 tarihli Resmi Gazete\u2019de yay\u0131mlanan 6322 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 37. maddesiyle\u00a05520 say\u0131l\u0131\u00a0Kanun\u2019un 11. maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklendi:<\/span><\/p>

\u00a0<\/span><\/p>

\u201ci) Kredi kurulu\u015flar\u0131, finansal kurulu\u015flar, finansal kiralama, faktoring ve finansman \u015firketleri d\u0131\u015f\u0131nda, kullan\u0131lan yabanc\u0131 kaynaklar\u0131 \u00f6z kaynaklar\u0131n\u0131 a\u015fan i\u015fletmelerde, a\u015fan k\u0131sma m\u00fcnhas\u0131r olmak \u00fczere, yat\u0131r\u0131m\u0131n maliyetine eklenenler hari\u00e7, i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 \u00a0toplam\u0131n\u0131n %10\u2019unu a\u015fmamak \u00fczere Bakanlar Kurulunca kararla\u015ft\u0131r\u0131lan k\u0131sm\u0131. Belirlenecek oran\u0131 sekt\u00f6rler itibar\u0131yla farkl\u0131la\u015ft\u0131rmaya Bakanlar Kurulu, bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/span><\/p>

\u00a0<\/span><\/p>

Ancak bu d\u00fczenleme sonras\u0131 oran belirlenmedi. Bu d\u00fczenlemenin \u00fczerinden ge\u00e7en yakla\u015f\u0131k 9 y\u0131l sonra 3 \u015eubat\u00a0<\/span><\/p>

2021 tarihli ve\u00a03490 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n Eki Karar ile i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n y\u00fczde 10\u2019unun gider olarak indirilmesinin kabul edilmeyece\u011fine dair d\u00fczenleme yap\u0131ld\u0131.<\/span><\/p>

\u00a0<\/span><\/p>

Akabinde 25 May\u0131s 2021 tarih ve 31491 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi 18 No\u2019lu Tebli\u011f ile 3 \u015eubat 2021 tarihli ve\u00a03490 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019n\u0131n uygulanmas\u0131 ile ilgili a\u00e7\u0131klama ve belirlemeler yap\u0131ld\u0131; yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n y\u00fczde 10\u2019luk k\u0131sm\u0131n\u0131n, kurum kazanc\u0131n\u0131n tespitinde kanunen kabul edilmeyen gider (KKEG) olarak dikkate al\u0131naca\u011f\u0131 yani indirim konusu yap\u0131lamayaca\u011f\u0131 belirtildi.<\/span><\/p>

\u00a0<\/span><\/p>

Daha sonra kanunun geriye y\u00fcr\u00fcmezli\u011fi ilkesine ayk\u0131r\u0131 olacak \u015fekilde bu d\u00fczenlemenin 1 Ocak 2013 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi ve bu tarihten itibaren sa\u011flanan finansman hizmetleri veya akdedilen kredi s\u00f6zle\u015fmeleri nedeniyle olu\u015fan finansman giderleri, 3 \u015eubat 2021 tarihli ve 3490 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla 1 Ocak 2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine uygulanmak \u00fczere finansman gider k\u0131s\u0131tlamas\u0131n\u0131n hesab\u0131nda dikkate al\u0131naca\u011f\u0131 belirtildi.<\/span><\/p>

\u00a0<\/span><\/p>

Tebli\u011fin i\u015fbu d\u00fczenlemelerinde;\u00a0\u2018yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131\u2019\u00a0\u015feklinde bir a\u00e7\u0131klamaya yer verilerek, s\u0131n\u0131r\u0131 belli olmayan,\u00a0\u2018ve benzeri\u2019\u00a0ibaresiyle yap\u0131lan KKEG olarak kabul edilece\u011fi anla\u015f\u0131l\u0131yor.<\/span><\/p>

\u00a0<\/span><\/p>

Konuya dair hukuki d\u00fczenlemelerin kronolojik s\u0131ralamas\u0131ndan anla\u015f\u0131laca\u011f\u0131 \u00fczere; gerek tebli\u011f ile Cumhurba\u015fkan\u0131 Karar\u0131 gerekse tebli\u011f ile kanun h\u00fck\u00fcmleri birbiriyle \u00e7eli\u015fiyor.<\/span><\/p>","slug":"finansman-gider-kisitlamasi-uygulamasina-dair-karar-incelemesi","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1234,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":36392,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":36266,"locale":"tr","category_id":73,"title":"Finansman, gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na dair karar incelemesi","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":"AV. MUHAMMET AKSAN","content":"

<\/span>15 Haziran 2012 tarihli Resmi Gazete\u2019de yay\u0131mlanan 6322 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 37. maddesiyle\u00a05520 say\u0131l\u0131\u00a0Kanun\u2019un 11. maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklendi:<\/span><\/p>

\u00a0<\/span><\/p>

\u201ci) Kredi kurulu\u015flar\u0131, finansal kurulu\u015flar, finansal kiralama, faktoring ve finansman \u015firketleri d\u0131\u015f\u0131nda, kullan\u0131lan yabanc\u0131 kaynaklar\u0131 \u00f6z kaynaklar\u0131n\u0131 a\u015fan i\u015fletmelerde, a\u015fan k\u0131sma m\u00fcnhas\u0131r olmak \u00fczere, yat\u0131r\u0131m\u0131n maliyetine eklenenler hari\u00e7, i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 \u00a0toplam\u0131n\u0131n %10\u2019unu a\u015fmamak \u00fczere Bakanlar Kurulunca kararla\u015ft\u0131r\u0131lan k\u0131sm\u0131. Belirlenecek oran\u0131 sekt\u00f6rler itibar\u0131yla farkl\u0131la\u015ft\u0131rmaya Bakanlar Kurulu, bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/span><\/p>

\u00a0<\/span><\/p>

Ancak bu d\u00fczenleme sonras\u0131 oran belirlenmedi. Bu d\u00fczenlemenin \u00fczerinden ge\u00e7en yakla\u015f\u0131k 9 y\u0131l sonra 3 \u015eubat\u00a0<\/span><\/p>

2021 tarihli ve\u00a03490 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n Eki Karar ile i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n y\u00fczde 10\u2019unun gider olarak indirilmesinin kabul edilmeyece\u011fine dair d\u00fczenleme yap\u0131ld\u0131.<\/span><\/p>

\u00a0<\/span><\/p>

Akabinde 25 May\u0131s 2021 tarih ve 31491 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi 18 No\u2019lu Tebli\u011f ile 3 \u015eubat 2021 tarihli ve\u00a03490 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019n\u0131n uygulanmas\u0131 ile ilgili a\u00e7\u0131klama ve belirlemeler yap\u0131ld\u0131; yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, k\u00e2r pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n y\u00fczde 10\u2019luk k\u0131sm\u0131n\u0131n, kurum kazanc\u0131n\u0131n tespitinde kanunen kabul edilmeyen gider (KKEG) olarak dikkate al\u0131naca\u011f\u0131 yani indirim konusu yap\u0131lamayaca\u011f\u0131 belirtildi.<\/span><\/p>

\u00a0<\/span><\/p>

Daha sonra kanunun geriye y\u00fcr\u00fcmezli\u011fi ilkesine ayk\u0131r\u0131 olacak \u015fekilde bu d\u00fczenlemenin 1 Ocak 2013 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi ve bu tarihten itibaren sa\u011flanan finansman hizmetleri veya akdedilen kredi s\u00f6zle\u015fmeleri nedeniyle olu\u015fan finansman giderleri, 3 \u015eubat 2021 tarihli ve 3490 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla 1 Ocak 2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine uygulanmak \u00fczere finansman gider k\u0131s\u0131tlamas\u0131n\u0131n hesab\u0131nda dikkate al\u0131naca\u011f\u0131 belirtildi.<\/span><\/p>

\u00a0<\/span><\/p>

Tebli\u011fin i\u015fbu d\u00fczenlemelerinde;\u00a0\u2018yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131\u2019\u00a0\u015feklinde bir a\u00e7\u0131klamaya yer verilerek, s\u0131n\u0131r\u0131 belli olmayan,\u00a0\u2018ve benzeri\u2019\u00a0ibaresiyle yap\u0131lan KKEG olarak kabul edilece\u011fi anla\u015f\u0131l\u0131yor.<\/span><\/p>

\u00a0<\/span><\/p>

Konuya dair hukuki d\u00fczenlemelerin kronolojik s\u0131ralamas\u0131ndan anla\u015f\u0131laca\u011f\u0131 \u00fczere; gerek tebli\u011f ile Cumhurba\u015fkan\u0131 Karar\u0131 gerekse tebli\u011f ile kanun h\u00fck\u00fcmleri birbiriyle \u00e7eli\u015fiyor.<\/span><\/p>","slug":"finansman-gider-kisitlamasi-uygulamasina-dair-karar-incelemesi","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":1234,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}