{"status":true,"post":{"id":15825,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:01:31","created_at":"2017-01-29T21:00:00.000000Z","updated_at":"2022-10-21T07:01:31.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15825,"is_featured":0,"title":"Y\u0131lsonunda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131klar\u0131","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\">Vergi Usul Kanunu\u2019nun 323. maddesi uyar\u0131nca \u201cTicari ve zirai kazanc\u0131n elde edilmesi ve idame ettirilmesi ile ilgili olmak \u015fart\u0131yla, <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dava ve icra safhas\u0131nda bulunan alacaklar;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f bulunan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar; \u015f\u00fcpheli alacak\u201d say\u0131lmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi; \u201cYukar\u0131da yaz\u0131l\u0131 \u015f\u00fcpheli alacaklar i\u00e7in de\u011ferleme g\u00fcn\u00fcn\u00fcn tasarruf de\u011ferine g\u00f6re pasifte kar\u015f\u0131l\u0131k ayr\u0131labilir. <\/span><\/p>  <p><span class=\"large\">Bu kar\u015f\u0131l\u0131\u011f\u0131n hangi alacaklara ait oldu\u011fu kar\u015f\u0131l\u0131k hesab\u0131nda g\u00f6sterilir. Teminatl\u0131 alacaklarda bu kar\u015f\u0131l\u0131k teminattan geri kalan miktara inhisar eder. <\/span><\/p>  <p><span class=\"large\">\u015e\u00fcpheli alacaklar\u0131n sonradan tahsil edilen miktarlar\u0131, tahsil edildikleri d\u00f6nemde <\/span><br><span class=\"large\"> k\u00e2r-zarar hesab\u0131na intikal ettirilir.\u201d <\/span><\/p>  <p><span class=\"large\">Tahsil edilemeyen bir alaca\u011fa \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmek i\u00e7in m\u00fckelleflerin; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ticari ve\/veya zirai faaliyetle u\u011fra\u015fmalar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7o esas\u0131nda defter tutmalar\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Tahsil edilemeyen bir alaca\u011fa kar\u015f\u0131l\u0131k ay\u0131rabilmek i\u00e7in; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n i\u015fletmenin normal ticari faaliyetlerinden kaynaklanm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n kar\u015f\u0131l\u0131k ayr\u0131larak zarar yaz\u0131labilmesi i\u00e7in, k\u00e2r\u0131n olu\u015fumunu etkilemi\u015f, daha a\u00e7\u0131k bir ifade ile tahakkuk esas\u0131na g\u00f6re ticari kay\u0131tlarda has\u0131lat hesaplar\u0131na intikal ettirilmi\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n teminats\u0131z olmas\u0131, alacak k\u0131smi teminatl\u0131 ise ancak teminats\u0131z k\u0131s\u0131m i\u00e7in s\u00f6z konusu kar\u015f\u0131l\u0131\u011f\u0131n ayr\u0131lmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kar\u015f\u0131l\u0131k ay\u0131rman\u0131n amac\u0131 alacakl\u0131 konumundaki ticari kazan\u00e7 sahibinin kar\u015f\u0131la\u015fmas\u0131 s\u00f6z konusu olabilecek mali risklere kar\u015f\u0131 k\u0131smen korumakt\u0131r. Ancak; \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmek i\u00e7in mevcut alaca\u011f\u0131n ger\u00e7ek nitelikte mevcut bir ticari i\u015flemden kaynaklanm\u0131\u015f oldu\u011fu hususunun kan\u0131tlanmas\u0131, alaca\u011f\u0131n\u0131 tahsil edemeyen m\u00fckellefe ait olmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar ile yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f alacaklar i\u00e7inde \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmektedir. <\/span><\/p>  <p><span class=\"large\">Uygulamada Vergi Usul Kanunu\u2019nda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131n\u0131n gider olarak yaz\u0131lmas\u0131nda d\u00f6nem k\u0131s\u0131tlamas\u0131 \u00f6ng\u00f6r\u00fclmedi\u011finden, icra takibine ba\u015flanan y\u0131lda ilgili alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131labilmektedir. (Dan\u0131\u015ftay 4. Daire <\/span><span class=\"large\">E. No:2009\/5618, K.No: 2012\/2056)<\/span><\/p>  <p><span class=\"large\">Alaca\u011f\u0131n vadesi gelmesine ra\u011fmen yasal takibata ge\u00e7ilmemesi, bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yap\u0131lmas\u0131 veya alacaklar\u0131n ertelenmesi ya da alacak i\u00e7in yasal takibata ge\u00e7ilse dahi, de\u011ferleme g\u00fcn\u00fcnden \u00f6nce bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yap\u0131lmas\u0131 durumlar\u0131nda bu alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lamaz. (Beyanname D\u00fczenleme K\u0131lavuzu, 2016 HUK Yay\u0131nlar\u0131 Cilt 3, sf. 285) <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 259. maddesi gere\u011fi olarak \u201cDe\u011ferlemede iktisadi k\u0131ymetlerin vergi kanunlar\u0131nda g\u00f6sterilen g\u00fcn ve zamanlarda haiz olduklar\u0131 k\u0131ymetler esas\u201d tutulmaktad\u0131r. Ayn\u0131 kanunun 264. maddesinde ise tasarruf de\u011ferinin bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcnde sahibi i\u00e7in arz etti\u011fi de\u011fer oldu\u011fu hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla de\u011ferleme g\u00fcn\u00fc itibar\u0131yla \u015f\u00fcpheli alacak ko\u015fullar\u0131n\u0131 ta\u015f\u0131mayan alacaklar\u0131n, beyanname verme tarihine kadar \u015f\u00fcpheli hale gelmesi halinde, de\u011ferleme g\u00fcn\u00fcn\u00fcn ilgili bulundu\u011fu hesap d\u00f6nemi kazanc\u0131ndan indirilmesi s\u00f6z konusu olamayacakt\u0131r. \u00d6rne\u011fin 31 Aral\u0131k 2016 tarihi itibar\u0131yla \u015f\u00fcpheli alacak \u015fartlar\u0131n\u0131 ta\u015f\u0131mayan bir alaca\u011f\u0131n \u00f6rne\u011fin 1 Ocak 2017 ve daha sonraki g\u00fcnlerde de\u011fersiz alacak haline geldi\u011fini varsayacak olursak ve bu alacak i\u00e7in bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yapmam\u0131z halinde dahi 2016 hesaplar\u0131nda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rmak hukuken m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 324. maddesinde yer alan \u201cVazge\u00e7ilen Alacaklar\u201d de\u011fersiz alacaklar olarak kabul edilmektedir. Vazge\u00e7ilen alacaklar i\u00e7in bor\u00e7lunun defterlerinde \u00f6zel bir kar\u015f\u0131l\u0131k hesab\u0131 a\u00e7\u0131l\u0131r ve bu hesaba aktar\u0131l\u0131r. Bu hesab\u0131n i\u00e7eri\u011fi alacaktan vazge\u00e7ildi\u011fi y\u0131l\u0131n sonundan ba\u015flayarak \u00fc\u00e7 y\u0131l i\u00e7inde zararla itfa edilmedi\u011fi takdirde, k\u00e2r hesab\u0131na al\u0131n\u0131r. \u0130\u015fin terki, tasfiye, devir, birle\u015fme gibi faaliyetin \u00fc\u00e7 y\u0131ldan \u00f6nce sona ermesi halinde ise \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre beklenmeden i\u015fi b\u0131rakma, devir, birle\u015fme, tasfiye beyannamelerinde kar\u015f\u0131l\u0131k tutar\u0131 matraha eklenmektedir.<\/span><\/p>  \t\t\t\t","slug":"yilsonunda-supheli-alacak-karsiliklari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Y\u0131lsonunda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131klar\u0131","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":87,"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":15924,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15825,"locale":"tr","category_id":73,"title":"Y\u0131lsonunda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131klar\u0131","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\">Vergi Usul Kanunu\u2019nun 323. maddesi uyar\u0131nca \u201cTicari ve zirai kazanc\u0131n elde edilmesi ve idame ettirilmesi ile ilgili olmak \u015fart\u0131yla, <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dava ve icra safhas\u0131nda bulunan alacaklar;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f bulunan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar; \u015f\u00fcpheli alacak\u201d say\u0131lmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi; \u201cYukar\u0131da yaz\u0131l\u0131 \u015f\u00fcpheli alacaklar i\u00e7in de\u011ferleme g\u00fcn\u00fcn\u00fcn tasarruf de\u011ferine g\u00f6re pasifte kar\u015f\u0131l\u0131k ayr\u0131labilir. <\/span><\/p>  <p><span class=\"large\">Bu kar\u015f\u0131l\u0131\u011f\u0131n hangi alacaklara ait oldu\u011fu kar\u015f\u0131l\u0131k hesab\u0131nda g\u00f6sterilir. Teminatl\u0131 alacaklarda bu kar\u015f\u0131l\u0131k teminattan geri kalan miktara inhisar eder. <\/span><\/p>  <p><span class=\"large\">\u015e\u00fcpheli alacaklar\u0131n sonradan tahsil edilen miktarlar\u0131, tahsil edildikleri d\u00f6nemde <\/span><br><span class=\"large\"> k\u00e2r-zarar hesab\u0131na intikal ettirilir.\u201d <\/span><\/p>  <p><span class=\"large\">Tahsil edilemeyen bir alaca\u011fa \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmek i\u00e7in m\u00fckelleflerin; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ticari ve\/veya zirai faaliyetle u\u011fra\u015fmalar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7o esas\u0131nda defter tutmalar\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Tahsil edilemeyen bir alaca\u011fa kar\u015f\u0131l\u0131k ay\u0131rabilmek i\u00e7in; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n i\u015fletmenin normal ticari faaliyetlerinden kaynaklanm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n kar\u015f\u0131l\u0131k ayr\u0131larak zarar yaz\u0131labilmesi i\u00e7in, k\u00e2r\u0131n olu\u015fumunu etkilemi\u015f, daha a\u00e7\u0131k bir ifade ile tahakkuk esas\u0131na g\u00f6re ticari kay\u0131tlarda has\u0131lat hesaplar\u0131na intikal ettirilmi\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alaca\u011f\u0131n teminats\u0131z olmas\u0131, alacak k\u0131smi teminatl\u0131 ise ancak teminats\u0131z k\u0131s\u0131m i\u00e7in s\u00f6z konusu kar\u015f\u0131l\u0131\u011f\u0131n ayr\u0131lmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kar\u015f\u0131l\u0131k ay\u0131rman\u0131n amac\u0131 alacakl\u0131 konumundaki ticari kazan\u00e7 sahibinin kar\u015f\u0131la\u015fmas\u0131 s\u00f6z konusu olabilecek mali risklere kar\u015f\u0131 k\u0131smen korumakt\u0131r. Ancak; \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmek i\u00e7in mevcut alaca\u011f\u0131n ger\u00e7ek nitelikte mevcut bir ticari i\u015flemden kaynaklanm\u0131\u015f oldu\u011fu hususunun kan\u0131tlanmas\u0131, alaca\u011f\u0131n\u0131 tahsil edemeyen m\u00fckellefe ait olmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan dava ve icra takibine de\u011fmeyecek derecede k\u00fc\u00e7\u00fck alacaklar ile yap\u0131lan protestoya veya yaz\u0131 ile bir defadan fazla istenilmesine ra\u011fmen bor\u00e7lu taraf\u0131ndan \u00f6denmemi\u015f alacaklar i\u00e7inde \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rabilmektedir. <\/span><\/p>  <p><span class=\"large\">Uygulamada Vergi Usul Kanunu\u2019nda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131n\u0131n gider olarak yaz\u0131lmas\u0131nda d\u00f6nem k\u0131s\u0131tlamas\u0131 \u00f6ng\u00f6r\u00fclmedi\u011finden, icra takibine ba\u015flanan y\u0131lda ilgili alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131labilmektedir. (Dan\u0131\u015ftay 4. Daire <\/span><span class=\"large\">E. No:2009\/5618, K.No: 2012\/2056)<\/span><\/p>  <p><span class=\"large\">Alaca\u011f\u0131n vadesi gelmesine ra\u011fmen yasal takibata ge\u00e7ilmemesi, bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yap\u0131lmas\u0131 veya alacaklar\u0131n ertelenmesi ya da alacak i\u00e7in yasal takibata ge\u00e7ilse dahi, de\u011ferleme g\u00fcn\u00fcnden \u00f6nce bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yap\u0131lmas\u0131 durumlar\u0131nda bu alacaklar i\u00e7in \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lamaz. (Beyanname D\u00fczenleme K\u0131lavuzu, 2016 HUK Yay\u0131nlar\u0131 Cilt 3, sf. 285) <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 259. maddesi gere\u011fi olarak \u201cDe\u011ferlemede iktisadi k\u0131ymetlerin vergi kanunlar\u0131nda g\u00f6sterilen g\u00fcn ve zamanlarda haiz olduklar\u0131 k\u0131ymetler esas\u201d tutulmaktad\u0131r. Ayn\u0131 kanunun 264. maddesinde ise tasarruf de\u011ferinin bir iktisadi k\u0131ymetin de\u011ferleme g\u00fcn\u00fcnde sahibi i\u00e7in arz etti\u011fi de\u011fer oldu\u011fu hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla de\u011ferleme g\u00fcn\u00fc itibar\u0131yla \u015f\u00fcpheli alacak ko\u015fullar\u0131n\u0131 ta\u015f\u0131mayan alacaklar\u0131n, beyanname verme tarihine kadar \u015f\u00fcpheli hale gelmesi halinde, de\u011ferleme g\u00fcn\u00fcn\u00fcn ilgili bulundu\u011fu hesap d\u00f6nemi kazanc\u0131ndan indirilmesi s\u00f6z konusu olamayacakt\u0131r. \u00d6rne\u011fin 31 Aral\u0131k 2016 tarihi itibar\u0131yla \u015f\u00fcpheli alacak \u015fartlar\u0131n\u0131 ta\u015f\u0131mayan bir alaca\u011f\u0131n \u00f6rne\u011fin 1 Ocak 2017 ve daha sonraki g\u00fcnlerde de\u011fersiz alacak haline geldi\u011fini varsayacak olursak ve bu alacak i\u00e7in bor\u00e7lu ile anla\u015farak yeni bir \u00f6deme plan\u0131 yapmam\u0131z halinde dahi 2016 hesaplar\u0131nda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rmak hukuken m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 324. maddesinde yer alan \u201cVazge\u00e7ilen Alacaklar\u201d de\u011fersiz alacaklar olarak kabul edilmektedir. Vazge\u00e7ilen alacaklar i\u00e7in bor\u00e7lunun defterlerinde \u00f6zel bir kar\u015f\u0131l\u0131k hesab\u0131 a\u00e7\u0131l\u0131r ve bu hesaba aktar\u0131l\u0131r. Bu hesab\u0131n i\u00e7eri\u011fi alacaktan vazge\u00e7ildi\u011fi y\u0131l\u0131n sonundan ba\u015flayarak \u00fc\u00e7 y\u0131l i\u00e7inde zararla itfa edilmedi\u011fi takdirde, k\u00e2r hesab\u0131na al\u0131n\u0131r. \u0130\u015fin terki, tasfiye, devir, birle\u015fme gibi faaliyetin \u00fc\u00e7 y\u0131ldan \u00f6nce sona ermesi halinde ise \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre beklenmeden i\u015fi b\u0131rakma, devir, birle\u015fme, tasfiye beyannamelerinde kar\u015f\u0131l\u0131k tutar\u0131 matraha eklenmektedir.<\/span><\/p>  \t\t\t\t","slug":"yilsonunda-supheli-alacak-karsiliklari","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":"Y\u0131lsonunda \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131klar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":87,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}