{"status":true,"post":{"id":25822,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:08:44","created_at":"2021-04-01T21:00:00.000000Z","updated_at":"2022-10-24T12:08:44.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":25822,"is_featured":0,"title":"Kurumlar vergisi ile ilgili sorunlar","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\">Kurumlar Vergisi Kanunu\u2019nun 13\/6\u2019nc\u0131 maddesi uyar\u0131nca, \u201cTamamen veya k\u0131smen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7, gelir ve kurumlar vergisi kanunlar\u0131n\u0131n uygulanmas\u0131nda,\u2026 hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131lmaktad\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir.\u201d Ancak bu d\u00fczeltmenin yap\u0131lmas\u0131 i\u00e7in \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131tan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenlemeden anla\u015f\u0131laca\u011f\u0131 \u00fczere transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar temett\u00fc olarak tan\u0131mlanmakta ve bu nedenle de temett\u00fclerin vergilendirilmesine ili\u015fkin ilkeler \u00e7er\u00e7evesinde de\u011ferlendirilmesi \u00f6ng\u00f6r\u00fclmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rt\u00fcl\u00fc temett\u00fc de\u011ferlendirilmesinde, ili\u015fkili ki\u015finin elde etti\u011fi kazanc\u0131n tan\u0131m\u0131 ise k\u00e2r pay\u0131 olarak yap\u0131lmaktad\u0131r. B\u00f6ylece ili\u015fkili ki\u015finin fiili durumda elde etti\u011fi kazanc\u0131n \u201cK\u00e2r paylar\u0131n\u0131n vergilendirilmesi ilkesi \u00e7er\u00e7evesinde de\u011ferlendirilmesi s\u00f6z konusu olacakt\u0131r. Bu \u015fekilde yap\u0131lacak bir de\u011ferlendirme, transfer fiyatland\u0131rmas\u0131 i\u015flemlerinin ayn\u0131 zamanda temett\u00fc vergilemesi y\u00f6n\u00fcnden de vergisel kay\u0131pla neticelenebilecek olmas\u0131na dayanmaktad\u0131r.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca \u00f6rt\u00fcl\u00fc kredi ise; de\u011ferlendirilmesinde ili\u015fkili ki\u015finin elde etti\u011fi kazan\u00e7, kuruma geri \u00e7a\u011fr\u0131lmas\u0131n\u0131n gerekli olmas\u0131 nedeniyle \u00f6d\u00fcn\u00e7 olarak tan\u0131mlanmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar\u0131n temett\u00fc olarak tan\u0131mlanmas\u0131, vergi hukuku a\u00e7\u0131s\u0131ndan tart\u0131\u015f\u0131lmas\u0131 gereken bir konudur. Bu ba\u011flamda da konunun irdelenerek de\u011ferlendirilmesi beklenmektedir.<\/span><br><span class=\"large\"> Bir ba\u015fka a\u00e7\u0131dan \u00f6rt\u00fcl\u00fc kredi de\u011ferlemesinin ge\u00e7erli olabilece\u011fi hal ise daha \u00e7ok pe\u00e7eleme gibi bir durumda s\u00f6z konusu olabilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan bor\u00e7lanmalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131n\u0131r. Konuya ili\u015fkin uygulamada;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak, orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi <\/span><br><span class=\"large\"> veya kurumu,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131ndaki \u00f6z sermayesini ifade eder.<\/span><\/p>  <p><span class=\"large\">\u0130li\u015fkili ki\u015filerle yap\u0131lan mal ve hizmet al\u0131m ya da sat\u0131m\u0131nda uygulanacak fiyat veya bedelin tespitine ili\u015fkin y\u00f6ntemler m\u00fckellefin istemi \u00fczerine Maliye Bakanl\u0131\u011f\u0131 ile anla\u015f\u0131larak belirlenebilir. Bu \u015fekilde belirlenen y\u00f6ntem, \u00fc\u00e7 y\u0131l\u0131 a\u015fmamak \u00fczere anla\u015fmada tespit edilen s\u00fcre ve \u015fartlar dahilinde kesinlik ta\u015f\u0131r. M\u00fckellef ve bakanl\u0131k belirlenen y\u00f6ntemi zaman a\u015f\u0131m\u0131na u\u011framam\u0131\u015f ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine de tatbik edilmesini Vergi Usul Kanunu\u2019nun pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmas\u0131 ile anla\u015fma ko\u015fullar\u0131n\u0131n bu d\u00f6nemlerde de ge\u00e7erli olmas\u0131 halinde, anla\u015fma kapsam\u0131na almak suretiyle sa\u011flayabilir.<\/span><\/p>  \t\t\t\t","slug":"kurumlar-vergisi-ile-ilgili-sorunlar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kurumlar vergisi ile ilgili sorunlar","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":1130,"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":25921,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":25822,"locale":"tr","category_id":73,"title":"Kurumlar vergisi ile ilgili sorunlar","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\">Kurumlar Vergisi Kanunu\u2019nun 13\/6\u2019nc\u0131 maddesi uyar\u0131nca, \u201cTamamen veya k\u0131smen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7, gelir ve kurumlar vergisi kanunlar\u0131n\u0131n uygulanmas\u0131nda,\u2026 hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131lmaktad\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir.\u201d Ancak bu d\u00fczeltmenin yap\u0131lmas\u0131 i\u00e7in \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131tan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenlemeden anla\u015f\u0131laca\u011f\u0131 \u00fczere transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar temett\u00fc olarak tan\u0131mlanmakta ve bu nedenle de temett\u00fclerin vergilendirilmesine ili\u015fkin ilkeler \u00e7er\u00e7evesinde de\u011ferlendirilmesi \u00f6ng\u00f6r\u00fclmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rt\u00fcl\u00fc temett\u00fc de\u011ferlendirilmesinde, ili\u015fkili ki\u015finin elde etti\u011fi kazanc\u0131n tan\u0131m\u0131 ise k\u00e2r pay\u0131 olarak yap\u0131lmaktad\u0131r. B\u00f6ylece ili\u015fkili ki\u015finin fiili durumda elde etti\u011fi kazanc\u0131n \u201cK\u00e2r paylar\u0131n\u0131n vergilendirilmesi ilkesi \u00e7er\u00e7evesinde de\u011ferlendirilmesi s\u00f6z konusu olacakt\u0131r. Bu \u015fekilde yap\u0131lacak bir de\u011ferlendirme, transfer fiyatland\u0131rmas\u0131 i\u015flemlerinin ayn\u0131 zamanda temett\u00fc vergilemesi y\u00f6n\u00fcnden de vergisel kay\u0131pla neticelenebilecek olmas\u0131na dayanmaktad\u0131r.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca \u00f6rt\u00fcl\u00fc kredi ise; de\u011ferlendirilmesinde ili\u015fkili ki\u015finin elde etti\u011fi kazan\u00e7, kuruma geri \u00e7a\u011fr\u0131lmas\u0131n\u0131n gerekli olmas\u0131 nedeniyle \u00f6d\u00fcn\u00e7 olarak tan\u0131mlanmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar\u0131n temett\u00fc olarak tan\u0131mlanmas\u0131, vergi hukuku a\u00e7\u0131s\u0131ndan tart\u0131\u015f\u0131lmas\u0131 gereken bir konudur. Bu ba\u011flamda da konunun irdelenerek de\u011ferlendirilmesi beklenmektedir.<\/span><br><span class=\"large\"> Bir ba\u015fka a\u00e7\u0131dan \u00f6rt\u00fcl\u00fc kredi de\u011ferlemesinin ge\u00e7erli olabilece\u011fi hal ise daha \u00e7ok pe\u00e7eleme gibi bir durumda s\u00f6z konusu olabilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan bor\u00e7lanmalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131n\u0131r. Konuya ili\u015fkin uygulamada;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak, orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi <\/span><br><span class=\"large\"> veya kurumu,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131ndaki \u00f6z sermayesini ifade eder.<\/span><\/p>  <p><span class=\"large\">\u0130li\u015fkili ki\u015filerle yap\u0131lan mal ve hizmet al\u0131m ya da sat\u0131m\u0131nda uygulanacak fiyat veya bedelin tespitine ili\u015fkin y\u00f6ntemler m\u00fckellefin istemi \u00fczerine Maliye Bakanl\u0131\u011f\u0131 ile anla\u015f\u0131larak belirlenebilir. Bu \u015fekilde belirlenen y\u00f6ntem, \u00fc\u00e7 y\u0131l\u0131 a\u015fmamak \u00fczere anla\u015fmada tespit edilen s\u00fcre ve \u015fartlar dahilinde kesinlik ta\u015f\u0131r. M\u00fckellef ve bakanl\u0131k belirlenen y\u00f6ntemi zaman a\u015f\u0131m\u0131na u\u011framam\u0131\u015f ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine de tatbik edilmesini Vergi Usul Kanunu\u2019nun pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmas\u0131 ile anla\u015fma ko\u015fullar\u0131n\u0131n bu d\u00f6nemlerde de ge\u00e7erli olmas\u0131 halinde, anla\u015fma kapsam\u0131na almak suretiyle sa\u011flayabilir.<\/span><\/p>  \t\t\t\t","slug":"kurumlar-vergisi-ile-ilgili-sorunlar","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":"Kurumlar vergisi ile ilgili sorunlar","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1130,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}