{"status":true,"post":{"id":28200,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:40:43","created_at":"2021-09-02T21:00:00.000000Z","updated_at":"2022-10-24T12:40:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28200,"is_featured":0,"title":"Transfer fiyatland\u0131rmas\u0131-ili\u015fkili ki\u015fi kavram\u0131 (2)","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\">Ge\u00e7en hafta ba\u015flad\u0131\u011f\u0131m\u0131z, 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 13. maddesinde yer verilen \u00fclkemizde transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenlemelere bu hafta da devam ediyoruz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. \u0130li\u015fkili ki\u015filerle yap\u0131lan mal veya 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\u00f6ntemin 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 yapmak suretiyle sa\u011flayabilir. Bu durumda imzalanan anla\u015fma, s\u00f6z konusu h\u00fck\u00fcmlerde yer alan haber verme dilek\u00e7esi yerine ge\u00e7er, beyan ve \u00f6deme i\u015flemleri buna g\u00f6re tekemm\u00fcl ettirilir. Anla\u015fman\u0131n ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine uygulanmas\u0131 sebebiyle daha \u00f6nceden \u00f6denen vergiler ret ve iade edilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 6. Tamamen 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, bu maddedeki \u015fartlar\u0131n ger\u00e7ekle\u015fti\u011fi 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\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir. \u015eu kadar ki, 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 \u015fartt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7. Tam m\u00fckellef kurumlar ile yabanc\u0131 kurumlar\u0131n T\u00fcrkiye\u2019deki i\u015fyeri veya daimi temsilcilerinin aralar\u0131nda ili\u015fkili ki\u015fi kapsam\u0131nda ger\u00e7ekle\u015ftirdikleri yurt i\u00e7indeki i\u015flemler nedeniyle kazanc\u0131n \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131n kabul\u00fc, Hazine zarar\u0131n\u0131n do\u011fmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r. Hazine zarar\u0131ndan kas\u0131t, emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen fiyat ve bedeller nedeniyle kurum ve ili\u015fkili ki\u015filer ad\u0131na tahakkuk ettirilmesi gereken her t\u00fcrl\u00fc vergi toplam\u0131n\u0131n eksik veya ge\u00e7 tahakkuk ettirilmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 8. Transfer fiyatland\u0131rmas\u0131na ili\u015fkin belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin tam zaman\u0131nda yerine getirilmi\u015f olmas\u0131 kayd\u0131yla, \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7 nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f veya eksik tahakkuk ettirilmi\u015f vergiler i\u00e7in vergi ziya\u0131 cezas\u0131 (Vergi Usul Kanunu\u2019nun 359. maddesinde yaz\u0131l\u0131 fiillerle vergi ziya\u0131na sebebiyet verilmesi hali hari\u00e7) y\u00fczde 50 indirimli uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 9. Cumhurba\u015fkan\u0131, ikinci f\u0131krada yer alan oranlar\u0131, ger\u00e7ek ki\u015filer, kurumlar, do\u011frudan veya dolayl\u0131 ortaklar itibar\u0131yla ya da ortakl\u0131k pay\u0131n\u0131n edinim \u015fekline g\u00f6re topluca veya ayr\u0131 ayr\u0131 y\u00fczde 1\u2019e kadar indirmeye, y\u00fczde 25\u2019e kadar \u00e7\u0131karmaya, oran \u015fart\u0131n\u0131 kald\u0131rmaya, be\u015finci f\u0131krada yer alan s\u00fcreyi be\u015f y\u0131la kadar art\u0131rmaya, belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri ve bu y\u00fck\u00fcml\u00fcl\u00fckler kapsam\u0131na, uluslararas\u0131 anla\u015fmalar do\u011frultusunda yurt d\u0131\u015f\u0131nda yer alan ili\u015fkili ki\u015filerin faaliyetlerine ili\u015fkin bilgilerin dahil edilmesi zorunlulu\u011fu getirmeye; bu bilgilerin uluslararas\u0131 anla\u015fmalar \u00e7er\u00e7evesinde di\u011fer \u00fclkelerle kar\u015f\u0131l\u0131kl\u0131 olarak payla\u015f\u0131lmas\u0131na ili\u015fkin usullerle transfer fiyatland\u0131rmas\u0131 ile ilgili usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"transfer-fiyatlandirmasi-iliskili-kisi-kavrami-2","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Transfer fiyatland\u0131rmas\u0131-ili\u015fkili ki\u015fi kavram\u0131 (2)","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":1108,"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":28299,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28200,"locale":"tr","category_id":73,"title":"Transfer fiyatland\u0131rmas\u0131-ili\u015fkili ki\u015fi kavram\u0131 (2)","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\">Ge\u00e7en hafta ba\u015flad\u0131\u011f\u0131m\u0131z, 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 13. maddesinde yer verilen \u00fclkemizde transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenlemelere bu hafta da devam ediyoruz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. \u0130li\u015fkili ki\u015filerle yap\u0131lan mal veya 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\u00f6ntemin 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 yapmak suretiyle sa\u011flayabilir. Bu durumda imzalanan anla\u015fma, s\u00f6z konusu h\u00fck\u00fcmlerde yer alan haber verme dilek\u00e7esi yerine ge\u00e7er, beyan ve \u00f6deme i\u015flemleri buna g\u00f6re tekemm\u00fcl ettirilir. Anla\u015fman\u0131n ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine uygulanmas\u0131 sebebiyle daha \u00f6nceden \u00f6denen vergiler ret ve iade edilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 6. Tamamen 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, bu maddedeki \u015fartlar\u0131n ger\u00e7ekle\u015fti\u011fi 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\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir. \u015eu kadar ki, 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 \u015fartt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7. Tam m\u00fckellef kurumlar ile yabanc\u0131 kurumlar\u0131n T\u00fcrkiye\u2019deki i\u015fyeri veya daimi temsilcilerinin aralar\u0131nda ili\u015fkili ki\u015fi kapsam\u0131nda ger\u00e7ekle\u015ftirdikleri yurt i\u00e7indeki i\u015flemler nedeniyle kazanc\u0131n \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131n kabul\u00fc, Hazine zarar\u0131n\u0131n do\u011fmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r. Hazine zarar\u0131ndan kas\u0131t, emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen fiyat ve bedeller nedeniyle kurum ve ili\u015fkili ki\u015filer ad\u0131na tahakkuk ettirilmesi gereken her t\u00fcrl\u00fc vergi toplam\u0131n\u0131n eksik veya ge\u00e7 tahakkuk ettirilmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 8. Transfer fiyatland\u0131rmas\u0131na ili\u015fkin belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin tam zaman\u0131nda yerine getirilmi\u015f olmas\u0131 kayd\u0131yla, \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7 nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f veya eksik tahakkuk ettirilmi\u015f vergiler i\u00e7in vergi ziya\u0131 cezas\u0131 (Vergi Usul Kanunu\u2019nun 359. maddesinde yaz\u0131l\u0131 fiillerle vergi ziya\u0131na sebebiyet verilmesi hali hari\u00e7) y\u00fczde 50 indirimli uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 9. Cumhurba\u015fkan\u0131, ikinci f\u0131krada yer alan oranlar\u0131, ger\u00e7ek ki\u015filer, kurumlar, do\u011frudan veya dolayl\u0131 ortaklar itibar\u0131yla ya da ortakl\u0131k pay\u0131n\u0131n edinim \u015fekline g\u00f6re topluca veya ayr\u0131 ayr\u0131 y\u00fczde 1\u2019e kadar indirmeye, y\u00fczde 25\u2019e kadar \u00e7\u0131karmaya, oran \u015fart\u0131n\u0131 kald\u0131rmaya, be\u015finci f\u0131krada yer alan s\u00fcreyi be\u015f y\u0131la kadar art\u0131rmaya, belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri ve bu y\u00fck\u00fcml\u00fcl\u00fckler kapsam\u0131na, uluslararas\u0131 anla\u015fmalar do\u011frultusunda yurt d\u0131\u015f\u0131nda yer alan ili\u015fkili ki\u015filerin faaliyetlerine ili\u015fkin bilgilerin dahil edilmesi zorunlulu\u011fu getirmeye; bu bilgilerin uluslararas\u0131 anla\u015fmalar \u00e7er\u00e7evesinde di\u011fer \u00fclkelerle kar\u015f\u0131l\u0131kl\u0131 olarak payla\u015f\u0131lmas\u0131na ili\u015fkin usullerle transfer fiyatland\u0131rmas\u0131 ile ilgili usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"transfer-fiyatlandirmasi-iliskili-kisi-kavrami-2","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":"Transfer fiyatland\u0131rmas\u0131-ili\u015fkili ki\u015fi kavram\u0131 (2)","meta_description":"DR. 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