{"status":true,"post":{"id":32421,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:02:23","created_at":"2022-04-14T21:00:00.000000Z","updated_at":"2022-10-24T18:02:23.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32421,"is_featured":0,"title":"Gider kabul edilmeyen \u00f6demeler","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. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 41\u2019inci maddesi gere\u011fi olarak \u2018A\u015fa\u011f\u0131da yaz\u0131l\u0131 \u00f6demelerin gider olarak indirilmesi\u2019 kabul olunmamaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Te\u015febb\u00fcs sahibi ile e\u015finin ve \u00e7ocuklar\u0131n\u0131n i\u015fletmeden \u00e7ektikleri paralar veya aynen ald\u0131klar\u0131 sair de\u011ferler (Aynen al\u0131nan de\u011ferler emsal bedeli ile de\u011ferlenerek te\u015febb\u00fcs sahibinin \u00e7ektiklerine ilave olunur),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Te\u015febb\u00fcs sahibinin kendisine, e\u015fine, k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na i\u015fletmeden \u00f6denen ayl\u0131klar, \u00fccretler, ikramiyeler, komisyonlar ve tazminatlar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Te\u015febb\u00fcs sahibinin i\u015fletmeye koydu\u011fu sermaye i\u00e7in y\u00fcr\u00fct\u00fclecek (hesaplanacak) faizler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Te\u015febb\u00fcs sahibinin, e\u015finin ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131n\u0131n i\u015fletmede cari hesap veya di\u011fer \u015fekillerdeki alacaklar\u0131 \u00fczerinden y\u00fcr\u00fct\u00fclecek faizler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. Yukar\u0131da bu f\u0131kran\u0131n (1) ila (4) numaral\u0131 bentlerinde yaz\u0131l\u0131 olan i\u015flemler hari\u00e7 olmak \u00fczere te\u015febb\u00fcs sahibince, ili\u015fkili ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen bedel veya fiyatlar \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunulmas\u0131 halinde emsallere uygun bedel veya fiyatlar ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel veya fiyat aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletmeden \u00e7ekilmi\u015f say\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Te\u015febb\u00fcs sahibinin e\u015fi, \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece dahil yansoy ve kay\u0131n h\u0131s\u0131mlar\u0131 ile do\u011frudan veya dolayl\u0131 orta\u011f\u0131 bulundu\u011fu \u015firketler, bu \u015firketlerin ortaklar\u0131, bu \u015firketlerin idaresi, denetimi veya sermaye bak\u0131m\u0131ndan kontrol\u00fc alt\u0131nda bulunan di\u011fer \u015firketler ili\u015fkili ki\u015fi say\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu bent uygulamas\u0131nda imalat ve in\u015faat, kiralama ve kiraya verme, \u00f6d\u00fcn\u00e7 para al\u0131nmas\u0131 veya verilmesi, \u00fccret, ikramiye ve benzeri \u00f6demeleri gerektiren i\u015flemler, her hal ve \u015fartta mal veya hizmet al\u0131m\u0131 ya da sat\u0131m\u0131 olarak de\u011ferlendirilir. <\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmeden \u00e7ekilmi\u015f say\u0131lan farklar, ili\u015fkili ki\u015fi taraf\u0131ndan beyan edilmi\u015f gelir veya kurumlar vergisi matrah\u0131n\u0131n hesab\u0131nda dikkate al\u0131nm\u0131\u015f ise ili\u015fkili ki\u015finin vergilendirme i\u015flemleri buna g\u00f6re d\u00fczeltilir. \u0130li\u015fkili ki\u015filer ve bu ki\u015filerle yap\u0131lan i\u015flemler hakk\u0131nda bu maddede yer almayan hususlar bak\u0131m\u0131ndan 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesi uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 6. Her t\u00fcrl\u00fc para cezalar\u0131 ve vergi cezalar\u0131 ile te\u015febb\u00fcs sahibinin su\u00e7lar\u0131ndan do\u011fan tazminatlar <\/span><br><span class=\"large\"> (Akitler ceza \u015fart\u0131 olarak derpi\u015f edilen tazminatlar cezai mahiyette tazminat say\u0131lmaz),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7. Her t\u00fcrl\u00fc alkol ve alkoll\u00fc i\u00e7kiler ile t\u00fct\u00fcn ve t\u00fct\u00fcn mamullerine ait ilan ve reklam giderlerinin y\u00fczde 50\u2019si, (Cumhurba\u015fkan\u0131, bu oran\u0131 y\u00fczde 100\u2019e kadar art\u0131rmaya, s\u0131f\u0131ra kadar indirmeye yetkilidir),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 8. Kiralama yoluyla edinilen veya i\u015fletmede kay\u0131tl\u0131 olan yat-kotra, tekne, s\u00fcrat teknesi gibi motorlu deniz, u\u00e7ak ve helikopter gibi hava ta\u015f\u0131tlar\u0131ndan i\u015fletmenin esas faaliyet konusu ile ilgili olmayanlar\u0131n giderleri ile amortismanlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 9. 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 toplam\u0131n\u0131n y\u00fczde 10\u2019unu a\u015fmamak \u00fczere Cumhurba\u015fkan\u0131nca kararla\u015ft\u0131r\u0131lan k\u0131sm\u0131 (1 Ocak 2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemi kazan\u00e7lar\u0131na uygulanmak \u00fczere 4 \u015eubat 2021). <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenecek oran\u0131 sekt\u00f6rler itibar\u0131yla farkl\u0131la\u015ft\u0131rmaya Cumhurba\u015fkan\u0131, bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131nda kollektif \u015firket ortaklar\u0131 ile adi ve eshaml\u0131 komandit \u015firketlerin komandite ortaklar\u0131 te\u015febb\u00fcs sahibi say\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gider-kabul-edilmeyen-odemeler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gider kabul edilmeyen \u00f6demeler","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1076,"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":32520,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32421,"locale":"tr","category_id":73,"title":"Gider kabul edilmeyen \u00f6demeler","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. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 41\u2019inci maddesi gere\u011fi olarak \u2018A\u015fa\u011f\u0131da yaz\u0131l\u0131 \u00f6demelerin gider olarak indirilmesi\u2019 kabul olunmamaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Te\u015febb\u00fcs sahibi ile e\u015finin ve \u00e7ocuklar\u0131n\u0131n i\u015fletmeden \u00e7ektikleri paralar veya aynen ald\u0131klar\u0131 sair de\u011ferler (Aynen al\u0131nan de\u011ferler emsal bedeli ile de\u011ferlenerek te\u015febb\u00fcs sahibinin \u00e7ektiklerine ilave olunur),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Te\u015febb\u00fcs sahibinin kendisine, e\u015fine, k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na i\u015fletmeden \u00f6denen ayl\u0131klar, \u00fccretler, ikramiyeler, komisyonlar ve tazminatlar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Te\u015febb\u00fcs sahibinin i\u015fletmeye koydu\u011fu sermaye i\u00e7in y\u00fcr\u00fct\u00fclecek (hesaplanacak) faizler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Te\u015febb\u00fcs sahibinin, e\u015finin ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131n\u0131n i\u015fletmede cari hesap veya di\u011fer \u015fekillerdeki alacaklar\u0131 \u00fczerinden y\u00fcr\u00fct\u00fclecek faizler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. Yukar\u0131da bu f\u0131kran\u0131n (1) ila (4) numaral\u0131 bentlerinde yaz\u0131l\u0131 olan i\u015flemler hari\u00e7 olmak \u00fczere te\u015febb\u00fcs sahibince, ili\u015fkili ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen bedel veya fiyatlar \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunulmas\u0131 halinde emsallere uygun bedel veya fiyatlar ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel veya fiyat aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletmeden \u00e7ekilmi\u015f say\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Te\u015febb\u00fcs sahibinin e\u015fi, \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece dahil yansoy ve kay\u0131n h\u0131s\u0131mlar\u0131 ile do\u011frudan veya dolayl\u0131 orta\u011f\u0131 bulundu\u011fu \u015firketler, bu \u015firketlerin ortaklar\u0131, bu \u015firketlerin idaresi, denetimi veya sermaye bak\u0131m\u0131ndan kontrol\u00fc alt\u0131nda bulunan di\u011fer \u015firketler ili\u015fkili ki\u015fi say\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu bent uygulamas\u0131nda imalat ve in\u015faat, kiralama ve kiraya verme, \u00f6d\u00fcn\u00e7 para al\u0131nmas\u0131 veya verilmesi, \u00fccret, ikramiye ve benzeri \u00f6demeleri gerektiren i\u015flemler, her hal ve \u015fartta mal veya hizmet al\u0131m\u0131 ya da sat\u0131m\u0131 olarak de\u011ferlendirilir. <\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmeden \u00e7ekilmi\u015f say\u0131lan farklar, ili\u015fkili ki\u015fi taraf\u0131ndan beyan edilmi\u015f gelir veya kurumlar vergisi matrah\u0131n\u0131n hesab\u0131nda dikkate al\u0131nm\u0131\u015f ise ili\u015fkili ki\u015finin vergilendirme i\u015flemleri buna g\u00f6re d\u00fczeltilir. \u0130li\u015fkili ki\u015filer ve bu ki\u015filerle yap\u0131lan i\u015flemler hakk\u0131nda bu maddede yer almayan hususlar bak\u0131m\u0131ndan 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesi uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 6. Her t\u00fcrl\u00fc para cezalar\u0131 ve vergi cezalar\u0131 ile te\u015febb\u00fcs sahibinin su\u00e7lar\u0131ndan do\u011fan tazminatlar <\/span><br><span class=\"large\"> (Akitler ceza \u015fart\u0131 olarak derpi\u015f edilen tazminatlar cezai mahiyette tazminat say\u0131lmaz),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7. Her t\u00fcrl\u00fc alkol ve alkoll\u00fc i\u00e7kiler ile t\u00fct\u00fcn ve t\u00fct\u00fcn mamullerine ait ilan ve reklam giderlerinin y\u00fczde 50\u2019si, (Cumhurba\u015fkan\u0131, bu oran\u0131 y\u00fczde 100\u2019e kadar art\u0131rmaya, s\u0131f\u0131ra kadar indirmeye yetkilidir),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 8. Kiralama yoluyla edinilen veya i\u015fletmede kay\u0131tl\u0131 olan yat-kotra, tekne, s\u00fcrat teknesi gibi motorlu deniz, u\u00e7ak ve helikopter gibi hava ta\u015f\u0131tlar\u0131ndan i\u015fletmenin esas faaliyet konusu ile ilgili olmayanlar\u0131n giderleri ile amortismanlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 9. 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 toplam\u0131n\u0131n y\u00fczde 10\u2019unu a\u015fmamak \u00fczere Cumhurba\u015fkan\u0131nca kararla\u015ft\u0131r\u0131lan k\u0131sm\u0131 (1 Ocak 2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemi kazan\u00e7lar\u0131na uygulanmak \u00fczere 4 \u015eubat 2021). <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenecek oran\u0131 sekt\u00f6rler itibar\u0131yla farkl\u0131la\u015ft\u0131rmaya Cumhurba\u015fkan\u0131, bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131nda kollektif \u015firket ortaklar\u0131 ile adi ve eshaml\u0131 komandit \u015firketlerin komandite ortaklar\u0131 te\u015febb\u00fcs sahibi say\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gider-kabul-edilmeyen-odemeler","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":"Gider kabul edilmeyen \u00f6demeler","meta_description":"DR. 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