{"status":true,"post":{"id":12613,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:18:10","created_at":"2015-09-06T21:00:00.000000Z","updated_at":"2022-10-21T06:18:10.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12613,"is_featured":0,"title":"Yurt d\u0131\u015f\u0131ndan sa\u011flanan kredilere ili\u015fkin vergileme","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

Ge\u00e7en yaz\u0131m\u0131zda konuya bir giri\u015f yapm\u0131\u015f ve bu konuya ili\u015fkin GVK ve KVK\u2019da iki ayr\u0131 madde bulundu\u011fundan bahsetmi\u015ftik. \u015eimdi hi\u00e7 uzatmadan bu madde h\u00fck\u00fcmlerini belirterek uygulaman\u0131n ne \u015fekilde oldu\u011funu a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m.<\/span><\/p>

\u00d6nce GVK Ge\u00e7ici 67. madde h\u00fckm\u00fc, daha do\u011frusu bu maddenin bahsetti\u011fimiz konuya ili\u015fkin 4 numaral\u0131 f\u0131kra h\u00fckm\u00fc:<\/span><\/p>

\u201cBankalar aras\u0131 mevduat ile arac\u0131 kurumlar\u0131n borsa para piyasas\u0131nda de\u011ferlendirdikleri kendilerine ait paralar\u0131na y\u00fcr\u00fct\u00fclen faizler hari\u00e7 olmak \u00fczere, 75\u2019inci maddenin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131ndan \u00f6demeyi yapanlarca y\u00fczde 15 oran\u0131nda vergi tevkifat\u0131 yap\u0131l\u0131r. Bu f\u0131kra kapsam\u0131nda yap\u0131lan tevkifat tutarlar\u0131 98\u2019inci ve 119\u2019uncu maddelerde belirtilen s\u00fcrelerde beyan edilir ve \u00f6denir. Bu iratlar \u00fczerinden 94\u2019\u00fcnc\u00fc madde veya Kurumlar Vergisi Kanunu\u2019nun 24\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda ayr\u0131ca tevkifat yap\u0131lmaz.\u201d<\/em><\/span><\/p>

Bu h\u00fck\u00fcmde GVK 75. maddenin 7, 12 ve 14 numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131ndan y\u00fczde 15 tevkifat yap\u0131laca\u011f\u0131 ifade ediliyor. O zaman bu bentlerde yer alan menkul sermaye iratlar\u0131n\u0131n ne oldu\u011funa bakmam\u0131z gerekiyor. Bizim de\u011ferlendirmemiz a\u00e7\u0131s\u0131ndan \u00f6nemli olan 7 ve 12. bentler.<\/span><\/p>

7. bent: Mevduat faizleri<\/em><\/p>

12. bent: Faizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131 ile k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgesi kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131 ve \u00f6zel finans kurumlar\u0131nca k\u00e2r ve zarara kat\u0131lma hesab\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen k\u00e2r paylar\u0131.<\/em><\/p>

Yukar\u0131da da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere birbirine benzer mahiyette olan ama farkl\u0131 adla an\u0131lan iki menkul sermaye irad\u0131 da madde h\u00fckm\u00fc ile kavranmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Zaten \u00f6teden bir de birbirinin alternatifi olarak bulunan bu iki irat da ayn\u0131 \u015fekilde vergi y\u00fck\u00fcne tabi tutulmu\u015ftur.<\/span><\/p>

Biz 12. bentte yer alan faizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131n\u0131n ne oldu\u011funu a\u00e7\u0131klayal\u0131m. Bu h\u00fck\u00fcm maddeye 2361 say\u0131l\u0131 kanunla 1981 y\u0131l\u0131nda eklenmi\u015ftir. Madde gerek\u00e7esi aynen a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>

\u201c... faizsiz (\u00f6zellikle d\u00f6viz) olarak al\u0131nan krediler dolay\u0131s\u0131yla meydana gelen ve k\u00e2r ortakl\u0131\u011f\u0131 \u015feklinde ortaya \u00e7\u0131kacak durumlar\u0131 kavramak amac\u0131yla, s\u00f6z konusu krediler i\u00e7in al\u0131nan k\u00e2r paylar\u0131n\u0131n menkul sermaye irad\u0131 say\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/em><\/p>

Bu h\u00fck\u00fcm \u00f6zellikle \u0130slam \u00fclkeleri ve bu \u00fclkelerin iktisadi kurulu\u015flar\u0131 ile fiiliyatta ortaya \u00e7\u0131kan baz\u0131 kavram anla\u015fmazl\u0131klar\u0131n\u0131 bizim mevzuat\u0131m\u0131z a\u00e7\u0131s\u0131ndan d\u00fczene sokmak ve mezk\u00fbr \u00fclke ve kurulu\u015flarla olan ekonomik ili\u015fkilerimizde geli\u015fmeler sa\u011flamak amac\u0131yla getirilmektedir\u201d<\/em> denilmi\u015ftir.<\/span><\/p>

Ayn\u0131 maddeye eklenen k\u00e2r-zarar ortakl\u0131\u011f\u0131 belgeleri kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131 h\u00fckm\u00fc ise 3239 say\u0131l\u0131 kanunla 1985 y\u0131l\u0131nda getirilmi\u015ftir. Bu h\u00fckme ili\u015fkin madde gerek\u00e7esi de aynen a\u015fa\u011f\u0131daki gibidir:<\/span><\/p>

\u201c...anonim \u015firketlerin Sermaye Piyasas\u0131 Kurulu\u2019ndan izin almak kayd\u0131yla tutarlar\u0131, ihra\u00e7 ve \u00f6deme \u015fartlar\u0131 ve haiz olacaklar\u0131 di\u011fer nitelikleri Sermaye Piyasas\u0131 Kurulunca belirlenecek k\u00e2r ve zarara kat\u0131lma hakk\u0131 veren menkul de\u011ferler (k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgeleri) \u00e7\u0131karabilecekleri kararla\u015ft\u0131r\u0131lm\u0131\u015f bulunmaktad\u0131r. Bu karara dayan\u0131larak anonim \u015firketlerin \u00e7\u0131karm\u0131\u015f olduklar\u0131 ve k\u00e2r ve zarara kat\u0131lma hakk\u0131 veren menkul de\u011ferler (k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgeleri) kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131n\u0131n, daha \u00f6nce bent kapsam\u0131nda bulunan \u00abfaizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131\u00bb ile birlikte menkul sermaye irad\u0131 oldu\u011fu hususuna a\u00e7\u0131kl\u0131k getirilmektedir.\u201d<\/em><\/p>

Bu h\u00fck\u00fcmlere ili\u015fkin olarak 94. madde ile getirilen tevkifat oranlar\u0131 da hep mevduat faizleri ile ayn\u0131 olmu\u015ftur. Bug\u00fcne kadar hi\u00e7bir zaman bu h\u00fckme istinaden kat\u0131l\u0131m bankalar\u0131-n\u0131n m\u00fc\u015fterilerine sa\u011flad\u0131klar\u0131 fonlar nedeniyle elde ettikleri gelirlerden tevkifat yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclmemi\u015ftir. \u00c7\u00fcnk\u00fc madde ile kavran\u0131lmaya \u00e7al\u0131\u015f\u0131lan bu de\u011fildir. Konuya gelecek yaz\u0131m\u0131zda devam edece\u011fiz.<\/span><\/p> \t\t\t\t","slug":"yurt-disindan-saglanan-kredilere-iliskin-vergileme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yurt d\u0131\u015f\u0131ndan sa\u011flanan kredilere ili\u015fkin vergileme","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1079,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12712,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12613,"locale":"tr","category_id":73,"title":"Yurt d\u0131\u015f\u0131ndan sa\u011flanan kredilere ili\u015fkin vergileme","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

Ge\u00e7en yaz\u0131m\u0131zda konuya bir giri\u015f yapm\u0131\u015f ve bu konuya ili\u015fkin GVK ve KVK\u2019da iki ayr\u0131 madde bulundu\u011fundan bahsetmi\u015ftik. \u015eimdi hi\u00e7 uzatmadan bu madde h\u00fck\u00fcmlerini belirterek uygulaman\u0131n ne \u015fekilde oldu\u011funu a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m.<\/span><\/p>

\u00d6nce GVK Ge\u00e7ici 67. madde h\u00fckm\u00fc, daha do\u011frusu bu maddenin bahsetti\u011fimiz konuya ili\u015fkin 4 numaral\u0131 f\u0131kra h\u00fckm\u00fc:<\/span><\/p>

\u201cBankalar aras\u0131 mevduat ile arac\u0131 kurumlar\u0131n borsa para piyasas\u0131nda de\u011ferlendirdikleri kendilerine ait paralar\u0131na y\u00fcr\u00fct\u00fclen faizler hari\u00e7 olmak \u00fczere, 75\u2019inci maddenin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131ndan \u00f6demeyi yapanlarca y\u00fczde 15 oran\u0131nda vergi tevkifat\u0131 yap\u0131l\u0131r. Bu f\u0131kra kapsam\u0131nda yap\u0131lan tevkifat tutarlar\u0131 98\u2019inci ve 119\u2019uncu maddelerde belirtilen s\u00fcrelerde beyan edilir ve \u00f6denir. Bu iratlar \u00fczerinden 94\u2019\u00fcnc\u00fc madde veya Kurumlar Vergisi Kanunu\u2019nun 24\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda ayr\u0131ca tevkifat yap\u0131lmaz.\u201d<\/em><\/span><\/p>

Bu h\u00fck\u00fcmde GVK 75. maddenin 7, 12 ve 14 numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131ndan y\u00fczde 15 tevkifat yap\u0131laca\u011f\u0131 ifade ediliyor. O zaman bu bentlerde yer alan menkul sermaye iratlar\u0131n\u0131n ne oldu\u011funa bakmam\u0131z gerekiyor. Bizim de\u011ferlendirmemiz a\u00e7\u0131s\u0131ndan \u00f6nemli olan 7 ve 12. bentler.<\/span><\/p>

7. bent: Mevduat faizleri<\/em><\/p>

12. bent: Faizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131 ile k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgesi kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131 ve \u00f6zel finans kurumlar\u0131nca k\u00e2r ve zarara kat\u0131lma hesab\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen k\u00e2r paylar\u0131.<\/em><\/p>

Yukar\u0131da da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere birbirine benzer mahiyette olan ama farkl\u0131 adla an\u0131lan iki menkul sermaye irad\u0131 da madde h\u00fckm\u00fc ile kavranmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Zaten \u00f6teden bir de birbirinin alternatifi olarak bulunan bu iki irat da ayn\u0131 \u015fekilde vergi y\u00fck\u00fcne tabi tutulmu\u015ftur.<\/span><\/p>

Biz 12. bentte yer alan faizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131n\u0131n ne oldu\u011funu a\u00e7\u0131klayal\u0131m. Bu h\u00fck\u00fcm maddeye 2361 say\u0131l\u0131 kanunla 1981 y\u0131l\u0131nda eklenmi\u015ftir. Madde gerek\u00e7esi aynen a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>

\u201c... faizsiz (\u00f6zellikle d\u00f6viz) olarak al\u0131nan krediler dolay\u0131s\u0131yla meydana gelen ve k\u00e2r ortakl\u0131\u011f\u0131 \u015feklinde ortaya \u00e7\u0131kacak durumlar\u0131 kavramak amac\u0131yla, s\u00f6z konusu krediler i\u00e7in al\u0131nan k\u00e2r paylar\u0131n\u0131n menkul sermaye irad\u0131 say\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/em><\/p>

Bu h\u00fck\u00fcm \u00f6zellikle \u0130slam \u00fclkeleri ve bu \u00fclkelerin iktisadi kurulu\u015flar\u0131 ile fiiliyatta ortaya \u00e7\u0131kan baz\u0131 kavram anla\u015fmazl\u0131klar\u0131n\u0131 bizim mevzuat\u0131m\u0131z a\u00e7\u0131s\u0131ndan d\u00fczene sokmak ve mezk\u00fbr \u00fclke ve kurulu\u015flarla olan ekonomik ili\u015fkilerimizde geli\u015fmeler sa\u011flamak amac\u0131yla getirilmektedir\u201d<\/em> denilmi\u015ftir.<\/span><\/p>

Ayn\u0131 maddeye eklenen k\u00e2r-zarar ortakl\u0131\u011f\u0131 belgeleri kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131 h\u00fckm\u00fc ise 3239 say\u0131l\u0131 kanunla 1985 y\u0131l\u0131nda getirilmi\u015ftir. Bu h\u00fckme ili\u015fkin madde gerek\u00e7esi de aynen a\u015fa\u011f\u0131daki gibidir:<\/span><\/p>

\u201c...anonim \u015firketlerin Sermaye Piyasas\u0131 Kurulu\u2019ndan izin almak kayd\u0131yla tutarlar\u0131, ihra\u00e7 ve \u00f6deme \u015fartlar\u0131 ve haiz olacaklar\u0131 di\u011fer nitelikleri Sermaye Piyasas\u0131 Kurulunca belirlenecek k\u00e2r ve zarara kat\u0131lma hakk\u0131 veren menkul de\u011ferler (k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgeleri) \u00e7\u0131karabilecekleri kararla\u015ft\u0131r\u0131lm\u0131\u015f bulunmaktad\u0131r. Bu karara dayan\u0131larak anonim \u015firketlerin \u00e7\u0131karm\u0131\u015f olduklar\u0131 ve k\u00e2r ve zarara kat\u0131lma hakk\u0131 veren menkul de\u011ferler (k\u00e2r ve zarar ortakl\u0131\u011f\u0131 belgeleri) kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen k\u00e2r paylar\u0131n\u0131n, daha \u00f6nce bent kapsam\u0131nda bulunan \u00abfaizsiz olarak kredi verenlere \u00f6denen k\u00e2r paylar\u0131\u00bb ile birlikte menkul sermaye irad\u0131 oldu\u011fu hususuna a\u00e7\u0131kl\u0131k getirilmektedir.\u201d<\/em><\/p>

Bu h\u00fck\u00fcmlere ili\u015fkin olarak 94. madde ile getirilen tevkifat oranlar\u0131 da hep mevduat faizleri ile ayn\u0131 olmu\u015ftur. Bug\u00fcne kadar hi\u00e7bir zaman bu h\u00fckme istinaden kat\u0131l\u0131m bankalar\u0131-n\u0131n m\u00fc\u015fterilerine sa\u011flad\u0131klar\u0131 fonlar nedeniyle elde ettikleri gelirlerden tevkifat yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclmemi\u015ftir. \u00c7\u00fcnk\u00fc madde ile kavran\u0131lmaya \u00e7al\u0131\u015f\u0131lan bu de\u011fildir. Konuya gelecek yaz\u0131m\u0131zda devam edece\u011fiz.<\/span><\/p> \t\t\t\t","slug":"yurt-disindan-saglanan-kredilere-iliskin-vergileme","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":"Yurt d\u0131\u015f\u0131ndan sa\u011flanan kredilere ili\u015fkin vergileme","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1079,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}