{"id":14514,"date":"2019-02-18T07:54:43","date_gmt":"2019-02-18T07:54:43","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/02\/18\/online-reklam-hizmetlerinde-stopaj-yukumlulugunun-detaylari-belli-oldu\/"},"modified":"2022-06-09T12:27:20","modified_gmt":"2022-06-09T12:27:20","slug":"online-reklam-hizmetlerinde-stopaj-yukumlulugunun-detaylari-belli-oldu","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/02\/18\/online-reklam-hizmetlerinde-stopaj-yukumlulugunun-detaylari-belli-oldu\/","title":{"rendered":"Online Reklam Hizmetlerinde Stopaj Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn Detaylar\u0131 Belli Oldu"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>19\/12\/2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan 476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile internet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin olarak, bu hizmeti verenlere veya internet ortam\u0131nda reklam hizmeti verilmesine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demeler, \u00f6deme yap\u0131lan\u0131n m\u00fckellef olup olmamas\u0131na bak\u0131lmaks\u0131z\u0131n, vergi kesintisi kapsam\u0131na al\u0131nm\u0131\u015ft\u0131.<\/p>\n<p>S\u00f6z konusu stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ili\u015fkin a\u00e7\u0131klamalar i\u00e7eren Kurumlar Vergisi Genel Tebli\u011fi&#8217;nde (Seri No: 1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 17) (&#8220;<strong>Tebli\u011f<\/strong>&#8220;) 15\/2\/2019 tarihinde Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p><strong>Tebli\u011f Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>Tebli\u011f&#8217;de yer alan ba\u015fl\u0131ca a\u00e7\u0131klamalara a\u015fa\u011f\u0131da yer verilmi\u015ftir:<\/p>\n<ul>\n<li>Kurumlar Vergisi Kanunu&#8217;nun 15. maddesinde say\u0131lan vergi kesintisi yapmakla sorumlu olanlar, tam m\u00fckellef bir kurum taraf\u0131ndan kendilerine internet ortam\u0131nda verilen reklam hizmeti kar\u015f\u0131l\u0131\u011f\u0131nda bu kuruma yapacaklar\u0131 \u00f6demeler \u00fczerinden %0 oran\u0131nda vergi kesintisi yapmakla y\u00fck\u00fcml\u00fcd\u00fcrler. Vergi kesintisi yapmakla sorumlu olanlar d\u0131\u015f\u0131nda kalanlar\u0131n ise tam m\u00fckellef bir kurumdan ald\u0131\u011f\u0131 internet ortam\u0131ndaki reklam hizmetleri kar\u015f\u0131l\u0131\u011f\u0131nda bu kuruma yapacaklar\u0131 \u00f6demeler \u00fczerinden vergi kesintisi yapma y\u00fck\u00fcml\u00fcl\u00fckleri bulunmamaktad\u0131r.<\/li>\n<li>Kurumlar Vergisi Kanunu&#8217;nun 15. maddesinde say\u0131lan vergi kesintisi yapmakla sorumlu olanlar, dar m\u00fckellefiyete tabi bir kurumun internet ortam\u0131nda verdi\u011fi reklam hizmeti kar\u015f\u0131l\u0131\u011f\u0131nda bu kuruma yapacaklar\u0131 \u00f6demeler \u00fczerinden %15 oran\u0131nda vergi kesintisi yapmakla y\u00fck\u00fcml\u00fcd\u00fcrler. Vergi kesintisi yapmakla sorumlu olanlar d\u0131\u015f\u0131nda kalanlar\u0131n ise dar m\u00fckellef bir kurumdan ald\u0131\u011f\u0131 internet ortam\u0131ndaki reklam hizmetleri kar\u015f\u0131l\u0131\u011f\u0131nda bu kuruma yapacaklar\u0131 \u00f6demeler \u00fczerinden vergi kesintisi yapma y\u00fck\u00fcml\u00fcl\u00fckleri bulunmamaktad\u0131r.<\/li>\n<li>\u0130nternet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin \u00f6demelerin bu hizmetin verilmesine arac\u0131l\u0131k eden tam m\u00fckellef bir kuruma yap\u0131lmas\u0131 halinde, bu \u00f6demeler \u00fczerinden %0 oran\u0131nda vergi kesintisi yap\u0131lacakt\u0131r. \u00d6te yandan, internet ortam\u0131nda reklam hizmeti verilmesine arac\u0131l\u0131k eden tam m\u00fckellef kurum taraf\u0131ndan, bu hizmetin kar\u015f\u0131l\u0131\u011f\u0131 olarak hizmeti verene yap\u0131lan \u00f6demeler \u00fczerinden de vergi kesintisi yap\u0131lmas\u0131 gerekmektedir.<\/li>\n<li>Dolay\u0131s\u0131yla, as\u0131l hizmet sunucusu dar m\u00fckellef kurum ise, hizmete arac\u0131l\u0131k eden tam m\u00fckellef kurum taraf\u0131ndan dar m\u00fckellef kuruma yap\u0131lan \u00f6demeler \u00fczerinden %15 oran\u0131nda vergi kesintisi yap\u0131lmas\u0131 gerekmektedir. As\u0131l hizmet sunucusunun tam m\u00fckellef olmas\u0131 halinde vergisi kesintisi oran\u0131 %0 olarak uygulanacakt\u0131r.<\/li>\n<li>Ayr\u0131ca, internet ortam\u0131nda reklam hizmeti veren veya bu hizmetlerin verilmesine arac\u0131l\u0131k eden ger\u00e7ek ki\u015filere yap\u0131lan \u00f6demelerde vergi kesintisi oran\u0131 %15 olarak uygulanacakt\u0131r. S\u00f6z konusu vergi kesintisi uygulamas\u0131nda ger\u00e7ek ki\u015finin tam veya dar m\u00fckellef olmas\u0131n\u0131n bir \u00f6nemi bulunmamaktad\u0131r.<\/li>\n<li>476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 1\/1\/2019 tarihinden itibaren yap\u0131lacak \u00f6demelere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde (19\/12\/2018) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, hizmet 19\/12\/2018 tarihinden \u00f6nce verilmi\u015f olsa dahi, \u00a01\/1\/2019 tarihinden itibaren (bu tarih d\u00e2hil) yap\u0131lan \u00f6demeler \u00fczerinden vergi kesintisi yap\u0131lacakt\u0131r.<\/li>\n<li>\u0130nternet ortam\u0131nda reklam hizmeti veren veya bu hizmetlerin verilmesine arac\u0131l\u0131k edenlere an\u0131lan Karar\u0131n y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce (19\/12\/2018) nakden veya hesaben \u00f6deme yap\u0131lm\u0131\u015f olmas\u0131 halinde, bu \u00f6demelerin konusunu te\u015fkil eden hizmetlere ili\u015fkin olarak 1\/1\/2019 tarihinden sonra yap\u0131lacak \u00f6demelerden vergi kesintisi yap\u0131lmayacakt\u0131r.<\/li>\n<\/ul>\n<p><strong>\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131n\u0131n Etkisi<\/strong><\/p>\n<p>Esasen, reklam hizmeti ile bu hizmetin verilmesine arac\u0131l\u0131k faaliyetlerinden elde edilen gelir vergilendirme y\u00f6n\u00fcnden ticari kazan\u00e7 h\u00fck\u00fcmlerine tabidir. T\u00fcrkiye\u2019nin taraf oldu\u011fu \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n ticari kazan\u00e7 h\u00fck\u00fcmleri uyar\u0131nca, T\u00fcrkiye\u2019de sabit i\u015fyeri veya daimi temsilci olmaks\u0131z\u0131n ticari kazan\u00e7 elde eden ki\u015filerin gelirleri \u00fczerinde T\u00fcrkiye\u2019nin bir vergileme hakk\u0131 bulunmamaktad\u0131r.<\/p>\n<p>Ayr\u0131ca T\u00fcrkiye&#8217;nin taraf oldu\u011fu \u00e7ifte vergilendirme anla\u015fmalar\u0131n\u0131n i\u015fyeri h\u00fck\u00fcmleri ve OECD Model Vergi Anla\u015fmas\u0131 yorum notlar\u0131 uyar\u0131nca, internet siteleri tek ba\u015f\u0131na bir sabit i\u015fyeri olu\u015fturmamaktad\u0131r.\u00a0 Bu anlamda, yeni stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn T\u00fcrkiye ile \u00e7ifte vergilendirme anla\u015fmas\u0131 olan \u00fclkelerde mukim ve T\u00fcrkiye\u2019de sabit i\u015fyeri olmaks\u0131z\u0131n yaln\u0131zca internet siteleri arac\u0131l\u0131\u011f\u0131yla faaliyet g\u00f6steren ki\u015fi ve kurulu\u015flar taraf\u0131ndan sunulan reklam hizmetlerini kapsamamas\u0131 gerekir.<\/p>\n<p>Zira, T\u00fcrkiye&#8217;nin taraf oldu\u011fu \u00e7ifte vergilendirme anla\u015fmalar\u0131 i\u00e7 hukuka \u00fcst\u00fcn oldu\u011fundan, T\u00fcrkiye\u2019nin kendi i\u00e7 mevzuat\u0131nda yapt\u0131\u011f\u0131 bir de\u011fi\u015fiklik ile bu \u015fekilde tek tarafl\u0131 bir vergileme hakk\u0131 yaratmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Bu anlay\u0131\u015f, Kurumlar Vergisi Kanunu&#8217;nun 35. maddesi, Vergi \u0130daresi taraf\u0131ndan verilen \u00e7ok say\u0131da \u00f6zelge ve tebli\u011f ile yarg\u0131 i\u00e7tihatlar\u0131nda teyit edilmi\u015ftir.<\/p>\n<p>Ancak Tebli\u011f&#8217;de yer alan \u00f6rnekte T\u00fcrkiye ile \u0130rlanda aras\u0131nda imzalanan \u00e7ifte vergilendirme anla\u015fmas\u0131 h\u00fck\u00fcmlerine de\u011finilmeden \u0130rlanda mukimi bir \u015firkete yap\u0131lan \u00f6demelerdeki stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne yer verilmesi yukar\u0131daki anlay\u0131\u015f ile a\u00e7\u0131k\u00e7a \u00e7eli\u015fmektedir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>T\u00fcrkiye&#8217;nin taraf oldu\u011fu \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131ndaki ticari kazan\u00e7 ve i\u015fyeri tan\u0131mlar\u0131 g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, \u00a0yeni stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn T\u00fcrkiye&#8217;de sabit bir i\u015fyeri olmaks\u0131z\u0131n faaliyet g\u00f6steren dar m\u00fckelleflere yap\u0131lan reklam hizmeti \u00f6demeleri kapsam\u0131nda yeni ihtilaflara yol a\u00e7mas\u0131n\u0131n ka\u00e7\u0131n\u0131lmaz oldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 19\/12\/2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan 476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile internet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin olarak, bu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-14514","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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