T\u00fcrkiye uygulamas\u0131na bakt\u0131\u011f\u0131m\u0131zda kar da\u011f\u0131t\u0131m\u0131 mevzusu \u00e7ok rastlan\u0131lan bir durum de\u011fildir. Ortaklar\u0131n ge\u00e7imlerini sa\u011flayacak kar pay\u0131 d\u00e2hil hi\u00e7bir gelir elde etmeden hayatlar\u0131n\u0131 idame ettirebilmeleri pek olas\u0131 de\u011fildir. Bu durum ticari hayat\u0131n ger\u00e7ekleriyle \u00f6rt\u00fc\u015fmemektedir. Maliye idaresi hem bu duruma \u00e7\u00f6z\u00fcm bulmak hem de da\u011f\u0131t\u0131lmam\u0131\u015f karlar\u0131, sermaye art\u0131r\u0131m\u0131na veya yat\u0131r\u0131ma y\u00f6nlendirmek ad\u0131na da\u011f\u0131t\u0131lmam\u0131\u015f karlar\u0131 stopaja tabi tutmay\u0131 planlamaktad\u0131r.<\/p>\n\n\n\n
Torba yasa tasar\u0131s\u0131n\u0131n 16. maddesi ile GVK\u2019 n\u0131n 94\/6.c m\u00fclga olmu\u015f bendi yeniden d\u00fczenlenerek sermayeye eklenmeyen ve\/veya kar da\u011f\u0131t\u0131m\u0131na konu edilmeyen da\u011f\u0131t\u0131labilir kurum kazan\u00e7lar\u0131 \u00fczerinden kesinti yap\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. Tasar\u0131da stopaj oran\u0131na yer verilmemesine kar\u015f\u0131 Maliye Bakan\u0131n\u0131n a\u00e7\u0131klamalar\u0131ndan bu oran\u0131n %1 olaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu kapsamda ilgili y\u0131l\u0131n kar\u0131 tasar\u0131ya g\u00f6re KV beyannamesinin verildi\u011fi ay\u0131 izleyen ikinci ay\u0131n sonuna kadar(Haziran) da\u011f\u0131t\u0131lmaz ve sermayeye eklenmez ise tevkifata tabi tutulacakt\u0131r. Torba yasa tasar\u0131s\u0131nda da\u011f\u0131t\u0131lmayan karlardan GVK\u2019 n\u0131n 94\/6.c bendine istinaden kesinti yap\u0131ld\u0131ktan sonra;<\/p>\n\n\n\n
-Kar da\u011f\u0131t\u0131m\u0131 yap\u0131l\u0131rsa ve da\u011f\u0131t\u0131m tevkifata tabi ise daha \u00f6nce \u00f6denen kesintinin mahsup edilmesi,<\/p>\n\n\n\n
-Kar da\u011f\u0131t\u0131m\u0131 yap\u0131l\u0131rsa ve yap\u0131lan da\u011f\u0131t\u0131m tevkifata tabi olmaz ise daha \u00f6nce \u00f6denmi\u015f kesintinin iade olmas\u0131(KVK 5.1.a istisnas\u0131),<\/p>\n\n\n\n
-Kar sermayeye ilave edilirse daha \u00f6nce \u00f6denmi\u015f kesintinin iadesi,<\/p>\n\n\n\n
\u00d6ng\u00f6r\u00fclmektedir. Ayr\u0131ca kanun tasar\u0131n\u0131n bu haliyle yasala\u015fmas\u0131 durumunda kanun tasar\u0131s\u0131n\u0131n 16. maddesinde \u201c \u2026elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin \u2026\u201d ifadelerine yer verildi\u011fi i\u00e7in 2017 hesap d\u00f6nemi itibari ile bilan\u00e7oda yer alan ge\u00e7mi\u015f y\u0131l karlar\u0131na tevkifat uygulanmayacakt\u0131r. \u00c7\u00fcnk\u00fc her yasa prensip olarak y\u00fcr\u00fcrl\u00fckte bulundu\u011fu s\u00fcrede meydana gelen olaylara uygulan\u0131r.<\/p>\n\n\n\n
Milli ekonomi a\u00e7\u0131s\u0131ndan faydal\u0131 g\u00f6r\u00fclmeyen da\u011f\u0131t\u0131lmayan karlar\u0131n vergilendirilmesinde ki ama\u00e7lar \u015f\u00f6yle s\u0131ralanabilir:<\/p>\n\n\n\n
-Da\u011f\u0131t\u0131lmayan karlar lehine mevcut adaletsizli\u011fi ortadan kald\u0131rmak,<\/p>\n\n\n\n
-Sermaye piyasas\u0131n\u0131n tasarruf \u00e7ekememesi sebebiyle \u015firketleri yat\u0131r\u0131mlar\u0131n\u0131 finanse edecek fonlar\u0131 kendi b\u00fcnyelerinden temine y\u00f6neltmek(otofinansman),<\/p>\n\n\n\n
-Ekonomik dalgalanmalar\u0131n y\u00fcksek oldu\u011fu konjonkt\u00fcrde otomatik stabilizat\u00f6r olarak k\u00f6t\u00fc havay\u0131 bertaraf ederek devletin kendi lehine likidite olu\u015fturma arzusu(vergi geliri).<\/p>\n\n\n\n
Torba yasa tasar\u0131s\u0131 ile da\u011f\u0131t\u0131lmayan karlara vergi getirilirken dikkat edilmesi gereken noktalardan ilki vergi y\u00fck\u00fcn\u00fc asgariye indirmeyi ama\u00e7 edinen \u015firketlerin bu da\u011f\u0131t\u0131lmayan karlar\u0131 vergi matrah\u0131 olarak g\u00f6r\u00fcp-g\u00f6rmeyece\u011fidir. Bu do\u011frultuda \u015firketler kendi a\u00e7\u0131lar\u0131ndan vergi planlamas\u0131 devlet a\u00e7\u0131s\u0131ndan muhasebe hilesi say\u0131lacak farkl\u0131 uygulamalara y\u00f6nelebilirler. Bu durumu \u015fu \u00f6rnek ile a\u00e7\u0131klayabiliriz. X A\u015e.\u2019nin 2017 y\u0131l\u0131nda d\u00f6nem sonu itibariyle istihdam etti\u011fi \u00fccretli personelleri i\u00e7in k\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rd\u0131\u011f\u0131n\u0131 varsayal\u0131m. Sermaye Piyasas\u0131 Kurulu taraf\u0131ndan yay\u0131nlanan ilgili tebli\u011f maddesinde i\u015fletmelerin hesap d\u00f6nemleri sonu itibariyle k\u0131dem tazminat\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerini hesaplamalar\u0131n\u0131n ve bu y\u00fck\u00fcml\u00fcl\u00fck nedeniyle cari d\u00f6nemde ortaya \u00e7\u0131kan k\u0131dem tazminat\u0131 art\u0131\u015flar\u0131 i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rmalar\u0131n\u0131n \u015fart oldu\u011fu belirtilmi\u015ftir. Bu kapsamdaki kar\u015f\u0131l\u0131k anlay\u0131\u015f\u0131 ile VUK\u2019 da benimsenen kar\u015f\u0131l\u0131k anlay\u0131\u015f\u0131 birbirinden olduk\u00e7a farkl\u0131d\u0131r. VUK\u2019 da b\u00f6yle bir kar\u015f\u0131l\u0131k anlay\u0131\u015f\u0131 olmad\u0131\u011f\u0131 i\u00e7in bu kar\u015f\u0131l\u0131k gideri KKEG olarak dikkate al\u0131n\u0131p kara ilave edilerek mali kar revize edilmektedir. Bu kapsamda mali kar\u0131 etkilemeyen bu uygulama ticari kar\u0131 etkileyerek dolayl\u0131 olarak da\u011f\u0131t\u0131lmayan kar\u0131n (da\u011f\u0131t\u0131labilir Kar) azal\u0131\u015f\u0131na sebebiyet vererek daha az tutarda stopaj yap\u0131lmas\u0131na neden olacakt\u0131r.(bk.*)<\/p>\n\n\n\n
Vergi incelemesine istinaden KV tarh edilmesi durumunda tespit edilen kay\u0131t d\u0131\u015f\u0131 b\u0131rak\u0131lan kazanc\u0131n ortaklara da\u011f\u0131t\u0131ld\u0131\u011f\u0131 ispatlanamaz ise bu kazan\u00e7 da\u011f\u0131t\u0131lmam\u0131\u015f kar pay\u0131 olarak %1 stopaja tabi tutulacak m\u0131d\u0131r sorusu di\u011fer tart\u0131\u015fma konusudur. Kay\u0131t d\u0131\u015f\u0131 b\u0131rak\u0131lan kazanc\u0131n KV tarh edildikten sonra stopaja tabi tutulup-tutulmamas\u0131 gerekti\u011fi y\u00f6n\u00fcnde yarg\u0131ya intikal eden uyu\u015fmazl\u0131klarda Dan\u0131\u015ftay kar\u0131n ortaklar\u0131na da\u011f\u0131t\u0131ld\u0131\u011f\u0131na dair inceleme eleman\u0131 veya idarece yap\u0131lm\u0131\u015f bir tespit olmad\u0131\u011f\u0131 durumda gelir vergisi tevkifatlar\u0131n\u0131 reddetmi\u015ftir. Bu kapsamda tasar\u0131n\u0131n yasala\u015ft\u0131\u011f\u0131 d\u00f6nem ve devam\u0131n\u0131 takip eden y\u0131llar i\u00e7in ortaklara da\u011f\u0131t\u0131lmad\u0131\u011f\u0131 kabul edilen ve sermayeye eklenmeyen bu kazan\u00e7 fark\u0131(vergi sonras\u0131 kalan k\u0131s\u0131m \u00fczerinden) \u00fczerinden %1 stopaj yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n
Bu mevzuda tart\u0131\u015fma \u00e7\u0131karabilecek di\u011fer bir husus ise: sermayeye eklenmeyen ve kar da\u011f\u0131t\u0131m\u0131na konu edilmeyen da\u011f\u0131t\u0131labilir kurum kazanc\u0131n\u0131n zarar mahsubundan \u00f6nce da\u011f\u0131t\u0131lmam\u0131\u015f kar olarak kabul edilip %1 stopaja tabi tutulup-tutulamayaca\u011f\u0131d\u0131r. Bu i\u015flemde ge\u00e7mi\u015f y\u0131l zarar\u0131n\u0131n da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7 ile lehe davran\u0131larak kapat\u0131ld\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir. Fakat kanaatimce; da\u011f\u0131t\u0131labilir kar kavram\u0131na zarar mahsubundan sonra ula\u015f\u0131ld\u0131\u011f\u0131 i\u00e7in* zarar mahsubu sonras\u0131 da\u011f\u0131t\u0131labilir kara eri\u015filemeyecekse olmayan da\u011f\u0131t\u0131labilir kar\u0131n da\u011f\u0131t\u0131lmam\u0131\u015f k\u0131sm\u0131 da bulunmayacakt\u0131r. Bu kapsamda olmayan da\u011f\u0131t\u0131labilir kar\u0131n olmayan da\u011f\u0131t\u0131lmam\u0131\u015f k\u0131sm\u0131na stopaj uygulamak m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n
Sonu\u00e7 olarak: bir yandan \u015firketler i\u00e7in otofinansman arac\u0131 olarak g\u00f6z\u00fcken bu durumun bir yandan da \u015firketlerden fon \u00e7\u0131k\u0131\u015f\u0131na neden olabilece\u011fi unutulmamal\u0131d\u0131r. Ayr\u0131ca Maliye Bakanl\u0131\u011f\u0131 ama\u00e7lad\u0131\u011f\u0131 vergi gelirinde kay\u0131p ya\u015famamak ve i\u015fletmeler nezdinde farkl\u0131 uygulamalara sebebiyet vermemek ad\u0131na tasar\u0131 madde metnine a\u00e7\u0131kl\u0131k kazand\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n
*Da\u011f\u0131t\u0131labilir kar =Ticari Kar – (GYZ+Vergi +Yedek Ak\u00e7e)<\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcrkiye uygulamas\u0131na bakt\u0131\u011f\u0131m\u0131zda kar da\u011f\u0131t\u0131m\u0131 mevzusu \u00e7ok rastlan\u0131lan bir durum de\u011fildir. Ortaklar\u0131n ge\u00e7imlerini sa\u011flayacak kar pay\u0131 d\u00e2hil hi\u00e7bir gelir elde etmeden hayatlar\u0131n\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-952","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=952"}],"version-history":[{"count":1,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/952\/revisions"}],"predecessor-version":[{"id":953,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/952\/revisions\/953"}],"wp:attachment":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}