{"status":true,"post":{"id":13810,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:31:49","created_at":"2016-05-22T21:00:00.000000Z","updated_at":"2022-10-21T06:31:49.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13810,"is_featured":0,"title":"G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda nakdi ba\u011f\u0131\u015flar\u0131n durumu","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\">G\u0131da bankac\u0131l\u0131\u011f\u0131, fakirlere yard\u0131m amac\u0131yla geli\u015ftirilmi\u015f bir sistem. Bu sistemin sa\u011fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131 sa\u011flanan vergi te\u015fviki ile ilgilidir. T\u00fcrkiye\u2019de g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lan ba\u011f\u0131\u015flar\u0131n vergi matrah\u0131ndan tamamen indirilmesine y\u00f6nelik d\u00fczenleme 1 Ocak 2004 tarihinden ba\u015flamak \u00fczere 5035 say\u0131l\u0131 kanunla yap\u0131lm\u0131\u015ft\u0131r. Ba\u015flang\u0131\u00e7ta sadece g\u0131da maddeleri ifadesi yer al\u0131rken 31 Aral\u0131k 2004 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5281 say\u0131l\u0131 kanun ile g\u0131da, temizlik, giyecek ve yakacak maddeleri de kapsama al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re gelir ve kurumlar vergisi m\u00fckellefleri fakirlere yard\u0131m amac\u0131yla g\u0131da bankac\u0131l\u0131\u011f\u0131 faaliyetinde bulunan dernek ve vak\u0131flara yapt\u0131klar\u0131 g\u0131da, temizlik, giyecek ve yakacak maddelerinin maliyet bedelini gider olarak kay\u0131tlar\u0131na intikal ettirebilecekler. D\u00fczenlemede Maliye Bakanl\u0131\u011f\u0131nca belirlenecek usul ve esaslar \u00e7er\u00e7evesinde ibaresi yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu nedenle de nakdi ba\u011f\u0131\u015flar\u0131n g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda de\u011ferlendirilip de\u011ferlendirilmeyece\u011fi hep soru i\u015fareti te\u015fkil etmi\u015ftir. Bakanl\u0131k\u00e7a 21 Mart 2004 tarihinde yay\u0131nlanan 251 seri no\u2019lu Gelir Vergisi Genel Tebli\u011fi le uygulamaya ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>Tebli\u011f ile belirlenen ana kriterleri \u015f\u00f6yle s\u0131ralayabiliriz:<\/strong><\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131n yap\u0131laca\u011f\u0131 dernek veya vakf\u0131n t\u00fcz\u00fc\u011f\u00fcnde veya senedinde ihtiyac\u0131 bulunanlara bu kapsamda yard\u0131m yap\u0131labilece\u011fine dair h\u00fck\u00fcmlerin bulunmas\u0131,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 dernek veya vak\u0131f ad\u0131na, belge d\u00fczenleme s\u0131n\u0131r\u0131n\u0131n alt\u0131nda dahi kal\u0131nsa ba\u011f\u0131\u015f\u0131n i\u00e7eri\u011fini kapsayan fatura d\u00fczenlenmesi,<\/span><\/p>  <p><span class=\"large\">- G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lacak ba\u011f\u0131\u015flar KDV\u2019den istisna oldu\u011fundan belgede \u201cihtiya\u00e7 sahiplerine yard\u0131m \u015fart\u0131yla ba\u011f\u0131\u015fland\u0131\u011f\u0131ndan KDV hesaplamam\u0131\u015ft\u0131r\u201d ibaresinin bulunmas\u0131, <\/span><\/p>  <p><span class=\"large\">- \u015eayet ba\u011f\u0131\u015f GVK 89. maddesi \u00e7er\u00e7evesinde y\u0131ll\u0131k beyannamede g\u00f6sterilmek suretiyle indirilecek bir ba\u011f\u0131\u015f niteli\u011finde ise yani \u00fcretti\u011fi bir \u00fcr\u00fcn\u00fc ba\u011f\u0131\u015flamayan GVK m\u00fckellefi s\u00f6z konusu ise ba\u011f\u0131\u015fa ili\u015fkin belge d\u00fczenlenmesi yerine ba\u011f\u0131\u015fa konu mallar\u0131n edinimine ili\u015fkin belgelerin ve ba\u011f\u0131\u015f makbuzunun saklanmas\u0131,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131 kabul eden dernek veya vak\u0131f taraf\u0131ndan da ilgili ba\u011f\u0131\u015f i\u00e7eri\u011fini havi ba\u011f\u0131\u015f makbuzunun d\u00fczenlenmesi gerekti\u011fi belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Burada KDV hesaplanmamas\u0131 k\u0131sm\u0131 do\u011fal olarak ba\u011f\u0131\u015f yap\u0131lan mal\u0131 kendisi \u00fcreten i\u015fletmeler a\u00e7\u0131s\u0131ndan ge\u00e7erlidir. \u015eayet i\u015fletme sat\u0131n ald\u0131\u011f\u0131 \u00fcr\u00fcnleri ba\u011f\u0131\u015f yap\u0131yorsa o zaman dernek veya vak\u0131f ad\u0131na d\u00fczenlenen faturada sat\u0131n al\u0131nan \u00fcr\u00fcnlerin KDV dahil bedeli maliyet olarak hesaplanacak, dolay\u0131s\u0131yla bu mallara ili\u015fkin KDV tutarlar\u0131 indirilecek, KDV hesab\u0131na dahil edilmeyecektir. <\/span><\/p>  <p><span class=\"large\">Bu kriterlere g\u00f6re g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lan ba\u011f\u0131\u015f\u0131n esas itibar\u0131yla ay\u0131n ve kapsama giren d\u00f6rt \u00fcr\u00fcn mahiyetinde olmas\u0131 gerekmektedir. <\/span><\/p>  <p><span class=\"large\"><strong>NAKD\u0130 BA\u011eI\u015eLAR NASIL DE\u011eERLEND\u0130R\u0130L\u0130R?<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde g\u0131da bankac\u0131l\u0131\u011f\u0131 faaliyetinde bulunan bir dernek veya vakfa nakden yap\u0131lan ba\u011f\u0131\u015flar\u0131n;<\/span><\/p>  <p><span class=\"large\">- Ancak dernek veya vak\u0131f taraf\u0131ndan kapsama giren mallar\u0131n sat\u0131n al\u0131nmas\u0131, <\/span><\/p>  <p><span class=\"large\">- Sat\u0131n al\u0131nan bu mallara ili\u015fkin faturalar\u0131n ba\u011f\u0131\u015f\u0131 yapan m\u00fckellef ad\u0131na d\u00fczenlenmesi,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f makbuzuna bu \u015fart\u0131n i\u015flenmesi ve ba\u011f\u0131\u015f makbuzu ile m\u00fckellef ad\u0131na d\u00fczenlenen faturalar\u0131n birlikte de\u011ferlendirilmesi ve tabi ili\u015fkilendirilebilmesi kayd\u0131yla indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu durumda ba\u011f\u0131\u015f\u0131 yapan gelir veya kurumlar vergisi m\u00fckellefi, al\u0131nan mallar\u0131n KDV dahil tutarlar\u0131n\u0131 indirim konusu yapabilecektir. Ba\u011f\u0131\u015f ve yard\u0131mlar prensip olarak gelir <\/span><br><span class=\"large\"> oldu\u011fu zaman indirilebilmesi m\u00fcmk\u00fcn olan i\u015flemler oldu\u011fu i\u00e7in indirimin beyanname \u00fczerinde g\u00f6sterilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"gida-bankaciligi-kapsaminda-nakdi-bagislarin-durumu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda nakdi ba\u011f\u0131\u015flar\u0131n durumu","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":110,"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":13909,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13810,"locale":"tr","category_id":73,"title":"G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda nakdi ba\u011f\u0131\u015flar\u0131n durumu","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\">G\u0131da bankac\u0131l\u0131\u011f\u0131, fakirlere yard\u0131m amac\u0131yla geli\u015ftirilmi\u015f bir sistem. Bu sistemin sa\u011fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131 sa\u011flanan vergi te\u015fviki ile ilgilidir. T\u00fcrkiye\u2019de g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lan ba\u011f\u0131\u015flar\u0131n vergi matrah\u0131ndan tamamen indirilmesine y\u00f6nelik d\u00fczenleme 1 Ocak 2004 tarihinden ba\u015flamak \u00fczere 5035 say\u0131l\u0131 kanunla yap\u0131lm\u0131\u015ft\u0131r. Ba\u015flang\u0131\u00e7ta sadece g\u0131da maddeleri ifadesi yer al\u0131rken 31 Aral\u0131k 2004 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5281 say\u0131l\u0131 kanun ile g\u0131da, temizlik, giyecek ve yakacak maddeleri de kapsama al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re gelir ve kurumlar vergisi m\u00fckellefleri fakirlere yard\u0131m amac\u0131yla g\u0131da bankac\u0131l\u0131\u011f\u0131 faaliyetinde bulunan dernek ve vak\u0131flara yapt\u0131klar\u0131 g\u0131da, temizlik, giyecek ve yakacak maddelerinin maliyet bedelini gider olarak kay\u0131tlar\u0131na intikal ettirebilecekler. D\u00fczenlemede Maliye Bakanl\u0131\u011f\u0131nca belirlenecek usul ve esaslar \u00e7er\u00e7evesinde ibaresi yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu nedenle de nakdi ba\u011f\u0131\u015flar\u0131n g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda de\u011ferlendirilip de\u011ferlendirilmeyece\u011fi hep soru i\u015fareti te\u015fkil etmi\u015ftir. Bakanl\u0131k\u00e7a 21 Mart 2004 tarihinde yay\u0131nlanan 251 seri no\u2019lu Gelir Vergisi Genel Tebli\u011fi le uygulamaya ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>Tebli\u011f ile belirlenen ana kriterleri \u015f\u00f6yle s\u0131ralayabiliriz:<\/strong><\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131n yap\u0131laca\u011f\u0131 dernek veya vakf\u0131n t\u00fcz\u00fc\u011f\u00fcnde veya senedinde ihtiyac\u0131 bulunanlara bu kapsamda yard\u0131m yap\u0131labilece\u011fine dair h\u00fck\u00fcmlerin bulunmas\u0131,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 dernek veya vak\u0131f ad\u0131na, belge d\u00fczenleme s\u0131n\u0131r\u0131n\u0131n alt\u0131nda dahi kal\u0131nsa ba\u011f\u0131\u015f\u0131n i\u00e7eri\u011fini kapsayan fatura d\u00fczenlenmesi,<\/span><\/p>  <p><span class=\"large\">- G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lacak ba\u011f\u0131\u015flar KDV\u2019den istisna oldu\u011fundan belgede \u201cihtiya\u00e7 sahiplerine yard\u0131m \u015fart\u0131yla ba\u011f\u0131\u015fland\u0131\u011f\u0131ndan KDV hesaplamam\u0131\u015ft\u0131r\u201d ibaresinin bulunmas\u0131, <\/span><\/p>  <p><span class=\"large\">- \u015eayet ba\u011f\u0131\u015f GVK 89. maddesi \u00e7er\u00e7evesinde y\u0131ll\u0131k beyannamede g\u00f6sterilmek suretiyle indirilecek bir ba\u011f\u0131\u015f niteli\u011finde ise yani \u00fcretti\u011fi bir \u00fcr\u00fcn\u00fc ba\u011f\u0131\u015flamayan GVK m\u00fckellefi s\u00f6z konusu ise ba\u011f\u0131\u015fa ili\u015fkin belge d\u00fczenlenmesi yerine ba\u011f\u0131\u015fa konu mallar\u0131n edinimine ili\u015fkin belgelerin ve ba\u011f\u0131\u015f makbuzunun saklanmas\u0131,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f\u0131 kabul eden dernek veya vak\u0131f taraf\u0131ndan da ilgili ba\u011f\u0131\u015f i\u00e7eri\u011fini havi ba\u011f\u0131\u015f makbuzunun d\u00fczenlenmesi gerekti\u011fi belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Burada KDV hesaplanmamas\u0131 k\u0131sm\u0131 do\u011fal olarak ba\u011f\u0131\u015f yap\u0131lan mal\u0131 kendisi \u00fcreten i\u015fletmeler a\u00e7\u0131s\u0131ndan ge\u00e7erlidir. \u015eayet i\u015fletme sat\u0131n ald\u0131\u011f\u0131 \u00fcr\u00fcnleri ba\u011f\u0131\u015f yap\u0131yorsa o zaman dernek veya vak\u0131f ad\u0131na d\u00fczenlenen faturada sat\u0131n al\u0131nan \u00fcr\u00fcnlerin KDV dahil bedeli maliyet olarak hesaplanacak, dolay\u0131s\u0131yla bu mallara ili\u015fkin KDV tutarlar\u0131 indirilecek, KDV hesab\u0131na dahil edilmeyecektir. <\/span><\/p>  <p><span class=\"large\">Bu kriterlere g\u00f6re g\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda yap\u0131lan ba\u011f\u0131\u015f\u0131n esas itibar\u0131yla ay\u0131n ve kapsama giren d\u00f6rt \u00fcr\u00fcn mahiyetinde olmas\u0131 gerekmektedir. <\/span><\/p>  <p><span class=\"large\"><strong>NAKD\u0130 BA\u011eI\u015eLAR NASIL DE\u011eERLEND\u0130R\u0130L\u0130R?<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde g\u0131da bankac\u0131l\u0131\u011f\u0131 faaliyetinde bulunan bir dernek veya vakfa nakden yap\u0131lan ba\u011f\u0131\u015flar\u0131n;<\/span><\/p>  <p><span class=\"large\">- Ancak dernek veya vak\u0131f taraf\u0131ndan kapsama giren mallar\u0131n sat\u0131n al\u0131nmas\u0131, <\/span><\/p>  <p><span class=\"large\">- Sat\u0131n al\u0131nan bu mallara ili\u015fkin faturalar\u0131n ba\u011f\u0131\u015f\u0131 yapan m\u00fckellef ad\u0131na d\u00fczenlenmesi,<\/span><\/p>  <p><span class=\"large\">- Ba\u011f\u0131\u015f makbuzuna bu \u015fart\u0131n i\u015flenmesi ve ba\u011f\u0131\u015f makbuzu ile m\u00fckellef ad\u0131na d\u00fczenlenen faturalar\u0131n birlikte de\u011ferlendirilmesi ve tabi ili\u015fkilendirilebilmesi kayd\u0131yla indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu durumda ba\u011f\u0131\u015f\u0131 yapan gelir veya kurumlar vergisi m\u00fckellefi, al\u0131nan mallar\u0131n KDV dahil tutarlar\u0131n\u0131 indirim konusu yapabilecektir. Ba\u011f\u0131\u015f ve yard\u0131mlar prensip olarak gelir <\/span><br><span class=\"large\"> oldu\u011fu zaman indirilebilmesi m\u00fcmk\u00fcn olan i\u015flemler oldu\u011fu i\u00e7in indirimin beyanname \u00fczerinde g\u00f6sterilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"gida-bankaciligi-kapsaminda-nakdi-bagislarin-durumu","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":"G\u0131da bankac\u0131l\u0131\u011f\u0131 kapsam\u0131nda nakdi ba\u011f\u0131\u015flar\u0131n durumu","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":110,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}