{"status":true,"post":{"id":19683,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:38:54","created_at":"2019-01-01T21:00:00.000000Z","updated_at":"2022-10-24T10:38:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19683,"is_featured":0,"title":"Kurumlar vergisinde zarar mahsuru","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\">Kurumlar Vergisi Kanunu\u2019nun 9\u2019uncu maddesi uyar\u0131nca kurum matrah\u0131n\u0131n tespitinde, beyanname \u00fczerinde her y\u0131la ili\u015fkin tutarlar ayr\u0131 ayr\u0131 g\u00f6sterilmek ko\u015fuluyla a\u015fa\u011f\u0131da belirtilen zararlar indirim konusu yap\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">Be\u015f y\u0131ldan fazla nakledilmemek ko\u015fuluyla ge\u00e7mi\u015f y\u0131llar\u0131n beyannamelerinde yer alan zararlar,<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu Kanun\u2019un 20\u2019nci maddesinin birinci f\u0131kras\u0131 \u00e7er\u00e7evesinde devir al\u0131nan kurumlar\u0131n devir tarihi itibar\u0131yla \u00f6z sermaye tutar\u0131n\u0131 ge\u00e7meyen zararlar ile ayn\u0131 maddenin ikinci f\u0131kras\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilen tam b\u00f6l\u00fcnme i\u015flemi sonucu b\u00f6l\u00fcnen kurumdaki \u00f6z sermayesinin devral\u0131nan tutar\u0131na ge\u00e7meyen ve devral\u0131nan k\u0131ymetle orant\u0131l\u0131 zararlar\u0131n indirilmesinde a\u015fa\u011f\u0131daki ko\u015fullar ayr\u0131ca aran\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Son be\u015f y\u0131la ili\u015fkin Kurumlar Vergisi beyannamelerinin kanuni s\u00fcresinde verilmi\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Devral\u0131nan kurumun faaliyetine devir veya b\u00f6l\u00fcnmenin meydana geldi\u011fi hesap d\u00f6neminden itibaren en az be\u015f y\u0131l s\u00fcreyle devam edilmesi,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bu \u015fartlar\u0131n ihlali halinde, zarar mahsuplar\u0131 nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergiler i\u00e7in vergi ziya\u0131 do\u011fmu\u015f say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de kurumlar vergisinden istisna edilen kazan\u00e7larla ilgili olanlar hari\u00e7 olmak \u00fczere be\u015f y\u0131ldan fazla nakledilmemek ko\u015fuluyla yurt d\u0131\u015f\u0131 faaliyetlerden do\u011fan zararlar;<\/span><\/p>  <p><span class=\"large\">Faaliyette bulunulan \u00fclkenin vergi kanunlar\u0131na g\u00f6re beyan edilen vergi matrahlar\u0131n\u0131n zarar dahil, her y\u0131l o \u00fclke mevzuat\u0131na g\u00f6re denetim yetkisi verilen kurulu\u015flarca rapora ba\u011flanmas\u0131,<\/span><\/p>  <p><span class=\"large\">Bu raporun asl\u0131 ile terc\u00fcme edilmi\u015f bir \u00f6rne\u011finin T\u00fcrkiye\u2019deki ilgili vergi dairesine ibraz\u0131, halinde indirim konusu yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de indirim konusu yap\u0131lan yurt d\u0131\u015f\u0131 zarar\u0131n, ilgili \u00fclkede de mahsup edilmesi veya gider yaz\u0131lmas\u0131 halinde, T\u00fcrkiye\u2019deki beyannameye dahil edilecek yurt d\u0131\u015f\u0131 kazan\u00e7, mahsup veya gider yaz\u0131lmadan \u00f6nceki tutard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun \u201czarar mahsubu\u201d ile ilgili maddesinin uygulanmas\u0131na ili\u015fkin usulleri belirleme yetkisi Maliye Bakanl\u0131\u011f\u0131\u2019na aittir. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan (1) seri no\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nin 2.5 \u201ci\u015f ortakl\u0131klar\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 2.5.3 i\u015fin bitiminde ortaya \u00e7\u0131kan zararlar\u0131n durumu\u201d ile ilgili a\u00e7\u0131klamadan anla\u015f\u0131laca\u011f\u0131 \u00fczere;<\/span><\/p>  <p><span class=\"large\">\u201cKurumlar dilerse Bor\u00e7lar Kanunu\u2019na g\u00f6re i\u015f ortakl\u0131\u011f\u0131 \u015feklinde ortakl\u0131k olu\u015fturarak faaliyet g\u00f6sterebilmektedirler. <\/span><\/p>  <p><span class=\"large\">Adi ortakl\u0131klar, kurumlar vergisi m\u00fckellefi olmamalar\u0131na ra\u011fmen katma de\u011fer vergisi m\u00fckellefi olmalar\u0131 nedeniyle ayr\u0131 defter tutabilmektedirler. Ortaklar ise d\u00f6nem sonlar\u0131nda ortaya \u00e7\u0131kan kar veya zarar\u0131, ortakl\u0131ktaki hisseleri oran\u0131nda payla\u015farak kendi hesaplar\u0131na dahil etmektedirler.<\/span><\/p>  <p><span class=\"large\">\u0130\u015f ortakl\u0131klar\u0131 ise Kurumlar Vergisi Kanunu\u2019nda ayr\u0131 bir kurum olarak de\u011ferlendirilmekte ve kurumlar vergisi m\u00fckellefi olarak kabul edilmektedir. \u0130\u015f ortakl\u0131klar\u0131n\u0131n faaliyetinden do\u011fan kazan\u00e7 kurumlar vergisine tabi tutulmakta ve vergi sonras\u0131 kazan\u00e7 ortaklar\u0131n\u0131n hisselerine g\u00f6re da\u011f\u0131t\u0131lmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Kurumlar vergisi m\u00fckelleflerinin zararlar\u0131n\u0131n, bu m\u00fckelleflerin ortaklar\u0131nca indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmay\u0131p ayn\u0131 durum kurumlar vergisi m\u00fckellefi i\u015f ortakl\u0131klar\u0131n\u0131n zararlar\u0131 i\u00e7in de ge\u00e7erlidir. Dolay\u0131s\u0131yla \u201cadi ortakl\u0131k\u201d \u015feklinde olu\u015fturulan ortakl\u0131klar\u0131n zararlar\u0131 kurumlar vergisi m\u00fckelleflerce kullan\u0131labilirken, i\u015f ortakl\u0131\u011f\u0131 \u015feklinde olu\u015fturulan zararlar\u0131n bu m\u00fckelleflerce beyan edilecek d\u00f6nem kazanc\u0131 toplam\u0131ndan indirim konusu yap\u0131lamamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamada \u201cKurulacak olan i\u015f ortakl\u0131\u011f\u0131n\u0131n kurumlar vergisi m\u00fckellefi say\u0131labilmesi i\u00e7in ta\u015f\u0131mas\u0131 gereken unsurlar s\u00f6z\u00fc edilen Kurumlar Vergisi Genel Tebli\u011fi\u2019nde say\u0131lmak suretiyle belirlenmi\u015ftir. S\u00f6z konusu tebli\u011fin 2.5.2 b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamada \u201cKurulacak olan i\u015f ortakl\u0131\u011f\u0131n\u0131n kurumlar vergisi m\u00fckellefi say\u0131labilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklardan en az birisinin kurumlar vergisi m\u00fckellefi olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortakl\u0131\u011f\u0131n belli bir i\u015fi sonu\u00e7land\u0131rmak \u00fczere yaz\u0131l\u0131 bir s\u00f6zle\u015fmeyle kurulmu\u015f bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015f ortakl\u0131\u011f\u0131 konusunun belli bir i\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birlikte yap\u0131lacak olan i\u015fin belli bir s\u00fcre i\u00e7inde ger\u00e7ekle\u015ftirilmesinin \u00f6ng\u00f6r\u00fclmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015f ortakl\u0131\u011f\u0131 ile i\u015fveren aras\u0131nda bir y\u00fcklenim s\u00f6zle\u015fmesinin olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Taraflar\u0131n, m\u00fc\u015ftereken y\u00fcklenilen i\u015fin belli bir veya birden fazla b\u00f6l\u00fcm\u00fcnden de\u011fil tamam\u0131ndan i\u015fverene kar\u015f\u0131 sorumlu olmalar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fin bitiminde kazanc\u0131n payla\u015f\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birlikte yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen ve m\u00fc\u015ftereken y\u00fcklenilen i\u015fin bitimi Vergi Usul Kanununda belirtilen m\u00fckellefiyetle ilgili \u00f6devlerin tamam\u0131n\u0131n yerine getirilmesi ko\u015fuluyla m\u00fckellefiyetin sona erdirilmi\u015f olmas\u0131, gerekmektedir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kurumlar-vergisinde-zarar-mahsuru","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kurumlar vergisinde zarar mahsuru","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":199,"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":19782,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19683,"locale":"tr","category_id":73,"title":"Kurumlar vergisinde zarar mahsuru","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\">Kurumlar Vergisi Kanunu\u2019nun 9\u2019uncu maddesi uyar\u0131nca kurum matrah\u0131n\u0131n tespitinde, beyanname \u00fczerinde her y\u0131la ili\u015fkin tutarlar ayr\u0131 ayr\u0131 g\u00f6sterilmek ko\u015fuluyla a\u015fa\u011f\u0131da belirtilen zararlar indirim konusu yap\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">Be\u015f y\u0131ldan fazla nakledilmemek ko\u015fuluyla ge\u00e7mi\u015f y\u0131llar\u0131n beyannamelerinde yer alan zararlar,<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu Kanun\u2019un 20\u2019nci maddesinin birinci f\u0131kras\u0131 \u00e7er\u00e7evesinde devir al\u0131nan kurumlar\u0131n devir tarihi itibar\u0131yla \u00f6z sermaye tutar\u0131n\u0131 ge\u00e7meyen zararlar ile ayn\u0131 maddenin ikinci f\u0131kras\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilen tam b\u00f6l\u00fcnme i\u015flemi sonucu b\u00f6l\u00fcnen kurumdaki \u00f6z sermayesinin devral\u0131nan tutar\u0131na ge\u00e7meyen ve devral\u0131nan k\u0131ymetle orant\u0131l\u0131 zararlar\u0131n indirilmesinde a\u015fa\u011f\u0131daki ko\u015fullar ayr\u0131ca aran\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Son be\u015f y\u0131la ili\u015fkin Kurumlar Vergisi beyannamelerinin kanuni s\u00fcresinde verilmi\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Devral\u0131nan kurumun faaliyetine devir veya b\u00f6l\u00fcnmenin meydana geldi\u011fi hesap d\u00f6neminden itibaren en az be\u015f y\u0131l s\u00fcreyle devam edilmesi,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bu \u015fartlar\u0131n ihlali halinde, zarar mahsuplar\u0131 nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergiler i\u00e7in vergi ziya\u0131 do\u011fmu\u015f say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de kurumlar vergisinden istisna edilen kazan\u00e7larla ilgili olanlar hari\u00e7 olmak \u00fczere be\u015f y\u0131ldan fazla nakledilmemek ko\u015fuluyla yurt d\u0131\u015f\u0131 faaliyetlerden do\u011fan zararlar;<\/span><\/p>  <p><span class=\"large\">Faaliyette bulunulan \u00fclkenin vergi kanunlar\u0131na g\u00f6re beyan edilen vergi matrahlar\u0131n\u0131n zarar dahil, her y\u0131l o \u00fclke mevzuat\u0131na g\u00f6re denetim yetkisi verilen kurulu\u015flarca rapora ba\u011flanmas\u0131,<\/span><\/p>  <p><span class=\"large\">Bu raporun asl\u0131 ile terc\u00fcme edilmi\u015f bir \u00f6rne\u011finin T\u00fcrkiye\u2019deki ilgili vergi dairesine ibraz\u0131, halinde indirim konusu yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de indirim konusu yap\u0131lan yurt d\u0131\u015f\u0131 zarar\u0131n, ilgili \u00fclkede de mahsup edilmesi veya gider yaz\u0131lmas\u0131 halinde, T\u00fcrkiye\u2019deki beyannameye dahil edilecek yurt d\u0131\u015f\u0131 kazan\u00e7, mahsup veya gider yaz\u0131lmadan \u00f6nceki tutard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun \u201czarar mahsubu\u201d ile ilgili maddesinin uygulanmas\u0131na ili\u015fkin usulleri belirleme yetkisi Maliye Bakanl\u0131\u011f\u0131\u2019na aittir. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan (1) seri no\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nin 2.5 \u201ci\u015f ortakl\u0131klar\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 2.5.3 i\u015fin bitiminde ortaya \u00e7\u0131kan zararlar\u0131n durumu\u201d ile ilgili a\u00e7\u0131klamadan anla\u015f\u0131laca\u011f\u0131 \u00fczere;<\/span><\/p>  <p><span class=\"large\">\u201cKurumlar dilerse Bor\u00e7lar Kanunu\u2019na g\u00f6re i\u015f ortakl\u0131\u011f\u0131 \u015feklinde ortakl\u0131k olu\u015fturarak faaliyet g\u00f6sterebilmektedirler. <\/span><\/p>  <p><span class=\"large\">Adi ortakl\u0131klar, kurumlar vergisi m\u00fckellefi olmamalar\u0131na ra\u011fmen katma de\u011fer vergisi m\u00fckellefi olmalar\u0131 nedeniyle ayr\u0131 defter tutabilmektedirler. Ortaklar ise d\u00f6nem sonlar\u0131nda ortaya \u00e7\u0131kan kar veya zarar\u0131, ortakl\u0131ktaki hisseleri oran\u0131nda payla\u015farak kendi hesaplar\u0131na dahil etmektedirler.<\/span><\/p>  <p><span class=\"large\">\u0130\u015f ortakl\u0131klar\u0131 ise Kurumlar Vergisi Kanunu\u2019nda ayr\u0131 bir kurum olarak de\u011ferlendirilmekte ve kurumlar vergisi m\u00fckellefi olarak kabul edilmektedir. \u0130\u015f ortakl\u0131klar\u0131n\u0131n faaliyetinden do\u011fan kazan\u00e7 kurumlar vergisine tabi tutulmakta ve vergi sonras\u0131 kazan\u00e7 ortaklar\u0131n\u0131n hisselerine g\u00f6re da\u011f\u0131t\u0131lmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Kurumlar vergisi m\u00fckelleflerinin zararlar\u0131n\u0131n, bu m\u00fckelleflerin ortaklar\u0131nca indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmay\u0131p ayn\u0131 durum kurumlar vergisi m\u00fckellefi i\u015f ortakl\u0131klar\u0131n\u0131n zararlar\u0131 i\u00e7in de ge\u00e7erlidir. Dolay\u0131s\u0131yla \u201cadi ortakl\u0131k\u201d \u015feklinde olu\u015fturulan ortakl\u0131klar\u0131n zararlar\u0131 kurumlar vergisi m\u00fckelleflerce kullan\u0131labilirken, i\u015f ortakl\u0131\u011f\u0131 \u015feklinde olu\u015fturulan zararlar\u0131n bu m\u00fckelleflerce beyan edilecek d\u00f6nem kazanc\u0131 toplam\u0131ndan indirim konusu yap\u0131lamamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamada \u201cKurulacak olan i\u015f ortakl\u0131\u011f\u0131n\u0131n kurumlar vergisi m\u00fckellefi say\u0131labilmesi i\u00e7in ta\u015f\u0131mas\u0131 gereken unsurlar s\u00f6z\u00fc edilen Kurumlar Vergisi Genel Tebli\u011fi\u2019nde say\u0131lmak suretiyle belirlenmi\u015ftir. S\u00f6z konusu tebli\u011fin 2.5.2 b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamada \u201cKurulacak olan i\u015f ortakl\u0131\u011f\u0131n\u0131n kurumlar vergisi m\u00fckellefi say\u0131labilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklardan en az birisinin kurumlar vergisi m\u00fckellefi olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortakl\u0131\u011f\u0131n belli bir i\u015fi sonu\u00e7land\u0131rmak \u00fczere yaz\u0131l\u0131 bir s\u00f6zle\u015fmeyle kurulmu\u015f bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015f ortakl\u0131\u011f\u0131 konusunun belli bir i\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birlikte yap\u0131lacak olan i\u015fin belli bir s\u00fcre i\u00e7inde ger\u00e7ekle\u015ftirilmesinin \u00f6ng\u00f6r\u00fclmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015f ortakl\u0131\u011f\u0131 ile i\u015fveren aras\u0131nda bir y\u00fcklenim s\u00f6zle\u015fmesinin olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Taraflar\u0131n, m\u00fc\u015ftereken y\u00fcklenilen i\u015fin belli bir veya birden fazla b\u00f6l\u00fcm\u00fcnden de\u011fil tamam\u0131ndan i\u015fverene kar\u015f\u0131 sorumlu olmalar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fin bitiminde kazanc\u0131n payla\u015f\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birlikte yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen ve m\u00fc\u015ftereken y\u00fcklenilen i\u015fin bitimi Vergi Usul Kanununda belirtilen m\u00fckellefiyetle ilgili \u00f6devlerin tamam\u0131n\u0131n yerine getirilmesi ko\u015fuluyla m\u00fckellefiyetin sona erdirilmi\u015f olmas\u0131, gerekmektedir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kurumlar-vergisinde-zarar-mahsuru","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 vergisinde zarar mahsuru","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":199,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}