{"status":true,"post":{"id":12995,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:21:14","created_at":"2016-02-07T21:00:00.000000Z","updated_at":"2022-10-21T06:21:14.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12995,"is_featured":0,"title":"Vergi Hukuku\u2019nda ili\u015fkili ki\u015fi","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\">Gelir Vergisi Kanunu\u2019nun 41\u2019nci maddesinin (5) numaral\u0131 bendi gere\u011fince, te\u015febb\u00fcs sahibinin ili\u015fkili ki\u015filerle emsallerine uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen bedel veya fiyatlar \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunmas\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\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Te\u015febb\u00fcs sahibi taraf\u0131ndan bir mal veya hizmet al\u0131m ya da sat\u0131m\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Te\u015febb\u00fcs sahibinin bu mal veya hizmet al\u0131m ya da sat\u0131m\u0131n\u0131 ili\u015fkili ki\u015filerle yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bu mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda \u201cemsallere uygunluk ilkesi\u201dne ayk\u0131r\u0131 olarak fiyat ya da sat\u0131m\u0131nda \u2018emsallere uygunluk ilkesi\u2019ne uyumsuzluk bulunmas\u0131, halinde emsallere uygun bedel veya fiyat ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel veya fiyat aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletme den \u00e7ekilmi\u015f say\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun uygulanmas\u0131nda te\u015febb\u00fcs sahibinin e\u015fi, \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil 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 ve sermayesi bak\u0131m\u0131ndan kontrol\u00fc alt\u0131nda bulunan di\u011fer \u015firketler ili\u015fkili ki\u015fi say\u0131lmaktad\u0131r. \u00d6rne\u011fin bir adi ortakl\u0131\u011f\u0131n ortaklar\u0131ndan herhangi birisinin emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen fiyat \u00fczerinden yapt\u0131\u011f\u0131 mal sat\u0131\u015f\u0131 i\u015flemi ili\u015fkili ki\u015filerle yap\u0131lm\u0131\u015f say\u0131larak emsallere uygun bedel ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletmeden \u00e7ekilmi\u015f kabul edilecektir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere; hukuken ger\u00e7ek bedeli olmayan veya bilinmeyen ya da do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsallerine nazaran haiz olaca\u011f\u0131 de\u011fere emsal bedel denilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 27\/2 maddesi uyar\u0131nca \u2018bedelin emsal bedeline veya emsal \u00fccretine g\u00f6re a\u00e7\u0131k bir \u015fekilde d\u00fc\u015f\u00fck oldu\u011fu ve bu d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn m\u00fckellef\u00e7e hakl\u0131 bir sebeple a\u00e7\u0131klanmad\u0131\u011f\u0131 hallerde de matrah olarak emsal bedeli veya emsal \u00fccreti esas\u2019 al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu Kanun\u2019un 5\u2019inci f\u0131kras\u0131 gere\u011fi olarak \u2018serbest meslek faaliyetleri i\u00e7in ilgili meslek te\u015fekk\u00fcllerince tespit edilen bir tarife varsa hizmetin bedeli bu tarifede g\u00f6sterilen bedelden (\u00fccretten) d\u00fc\u015f\u00fck olamaz.\u2019<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 2\u2019nci maddesinde t\u00fczel ki\u015filiklerinin bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n kurumlar vergisine tabi olan m\u00fckelleflerin ger\u00e7ek ve t\u00fczel ki\u015fi ortaklar\u0131 ayr\u0131 kanunun 13\u2019\u00fcnc\u00fc maddesi gere\u011fince ili\u015fkili ki\u015fi say\u0131larak ve bu ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak yap\u0131lan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemleri transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Bir kurumun ili\u015fkili bulundu\u011fu ger\u00e7ek ki\u015fi ifadesinden, kendi orta\u011f\u0131 olan ger\u00e7ek ki\u015filer d\u0131\u015f\u0131nda kalan, kurumlar\u0131n orta\u011f\u0131 oldu\u011fu \u015fah\u0131s \u015firketlerinin di\u011fer ger\u00e7ek ki\u015fi ortaklar\u0131 ile kurum \u00e7al\u0131\u015fanlar\u0131 gibi \u015fah\u0131slar anla\u015f\u0131lmaktad\u0131r. Ancak kurum \u00e7al\u0131\u015fanlar\u0131n\u0131n s\u00f6z konusu kurum ili\u015fkilerinin i\u015fveren\u2013hizmet erbab\u0131 ili\u015fkisi olarak kabul edilmesinde m\u00fcmk\u00fcn olup bu konunun mevcut ili\u015fkinin hukuki \u00f6zelli\u011fine g\u00f6re de\u011ferlendirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re kurum a\u00e7\u0131s\u0131ndan ili\u015fkili ki\u015fi;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Kurumun kendi ortaklar\u0131n\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n ilgili bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan do\u011frudan veya dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan n\u00fcfuzu alt\u0131nda bulundurdu\u011fu ger\u00e7ek ki\u015fi ve kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklar\u0131n e\u015flerini,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklar\u0131n veya e\u015flerinin \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil yansoy h\u0131s\u0131mlar\u0131 ve kay\u0131n h\u0131s\u0131mlar\u0131n\u0131 ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 12\/3-a maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere kurumlarda 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 kar pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurum anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-iliskili-kisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi Hukuku\u2019nda ili\u015fkili ki\u015fi","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":102,"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":13094,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12995,"locale":"tr","category_id":73,"title":"Vergi Hukuku\u2019nda ili\u015fkili ki\u015fi","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\">Gelir Vergisi Kanunu\u2019nun 41\u2019nci maddesinin (5) numaral\u0131 bendi gere\u011fince, te\u015febb\u00fcs sahibinin ili\u015fkili ki\u015filerle emsallerine uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen bedel veya fiyatlar \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunmas\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\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Te\u015febb\u00fcs sahibi taraf\u0131ndan bir mal veya hizmet al\u0131m ya da sat\u0131m\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Te\u015febb\u00fcs sahibinin bu mal veya hizmet al\u0131m ya da sat\u0131m\u0131n\u0131 ili\u015fkili ki\u015filerle yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bu mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda \u201cemsallere uygunluk ilkesi\u201dne ayk\u0131r\u0131 olarak fiyat ya da sat\u0131m\u0131nda \u2018emsallere uygunluk ilkesi\u2019ne uyumsuzluk bulunmas\u0131, halinde emsallere uygun bedel veya fiyat ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel veya fiyat aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletme den \u00e7ekilmi\u015f say\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun uygulanmas\u0131nda te\u015febb\u00fcs sahibinin e\u015fi, \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil 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 ve sermayesi bak\u0131m\u0131ndan kontrol\u00fc alt\u0131nda bulunan di\u011fer \u015firketler ili\u015fkili ki\u015fi say\u0131lmaktad\u0131r. \u00d6rne\u011fin bir adi ortakl\u0131\u011f\u0131n ortaklar\u0131ndan herhangi birisinin emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit edilen fiyat \u00fczerinden yapt\u0131\u011f\u0131 mal sat\u0131\u015f\u0131 i\u015flemi ili\u015fkili ki\u015filerle yap\u0131lm\u0131\u015f say\u0131larak emsallere uygun bedel ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel ile te\u015febb\u00fcs sahibince uygulanm\u0131\u015f bedel aras\u0131ndaki i\u015fletme aleyhine olu\u015fan farklar i\u015fletmeden \u00e7ekilmi\u015f kabul edilecektir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere; hukuken ger\u00e7ek bedeli olmayan veya bilinmeyen ya da do\u011fru olarak tespit edilemeyen bir mal\u0131n de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsallerine nazaran haiz olaca\u011f\u0131 de\u011fere emsal bedel denilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 27\/2 maddesi uyar\u0131nca \u2018bedelin emsal bedeline veya emsal \u00fccretine g\u00f6re a\u00e7\u0131k bir \u015fekilde d\u00fc\u015f\u00fck oldu\u011fu ve bu d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn m\u00fckellef\u00e7e hakl\u0131 bir sebeple a\u00e7\u0131klanmad\u0131\u011f\u0131 hallerde de matrah olarak emsal bedeli veya emsal \u00fccreti esas\u2019 al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu Kanun\u2019un 5\u2019inci f\u0131kras\u0131 gere\u011fi olarak \u2018serbest meslek faaliyetleri i\u00e7in ilgili meslek te\u015fekk\u00fcllerince tespit edilen bir tarife varsa hizmetin bedeli bu tarifede g\u00f6sterilen bedelden (\u00fccretten) d\u00fc\u015f\u00fck olamaz.\u2019<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 2\u2019nci maddesinde t\u00fczel ki\u015filiklerinin bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n kurumlar vergisine tabi olan m\u00fckelleflerin ger\u00e7ek ve t\u00fczel ki\u015fi ortaklar\u0131 ayr\u0131 kanunun 13\u2019\u00fcnc\u00fc maddesi gere\u011fince ili\u015fkili ki\u015fi say\u0131larak ve bu ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak yap\u0131lan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemleri transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Bir kurumun ili\u015fkili bulundu\u011fu ger\u00e7ek ki\u015fi ifadesinden, kendi orta\u011f\u0131 olan ger\u00e7ek ki\u015filer d\u0131\u015f\u0131nda kalan, kurumlar\u0131n orta\u011f\u0131 oldu\u011fu \u015fah\u0131s \u015firketlerinin di\u011fer ger\u00e7ek ki\u015fi ortaklar\u0131 ile kurum \u00e7al\u0131\u015fanlar\u0131 gibi \u015fah\u0131slar anla\u015f\u0131lmaktad\u0131r. Ancak kurum \u00e7al\u0131\u015fanlar\u0131n\u0131n s\u00f6z konusu kurum ili\u015fkilerinin i\u015fveren\u2013hizmet erbab\u0131 ili\u015fkisi olarak kabul edilmesinde m\u00fcmk\u00fcn olup bu konunun mevcut ili\u015fkinin hukuki \u00f6zelli\u011fine g\u00f6re de\u011ferlendirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re kurum a\u00e7\u0131s\u0131ndan ili\u015fkili ki\u015fi;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Kurumun kendi ortaklar\u0131n\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n ilgili bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan do\u011frudan veya dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan n\u00fcfuzu alt\u0131nda bulundurdu\u011fu ger\u00e7ek ki\u015fi ve kurumlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklar\u0131n e\u015flerini,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklar\u0131n veya e\u015flerinin \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil yansoy h\u0131s\u0131mlar\u0131 ve kay\u0131n h\u0131s\u0131mlar\u0131n\u0131 ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 12\/3-a maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere kurumlarda 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 kar pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurum anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-iliskili-kisi","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":"Vergi Hukuku\u2019nda ili\u015fkili ki\u015fi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}