{"id":17312,"date":"2020-09-03T21:27:12","date_gmt":"2020-09-03T21:27:12","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=17312"},"modified":"2021-09-14T22:36:52","modified_gmt":"2021-09-14T22:36:52","slug":"transfer-fiyatlandirmasina-iliskin-yeni-duzenlemeler-yapilmistir","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/09\/03\/transfer-fiyatlandirmasina-iliskin-yeni-duzenlemeler-yapilmistir\/","title":{"rendered":"Transfer Fiyatland\u0131rmas\u0131na \u0130li\u015fkin Yeni D\u00fczenlemeler Yap\u0131lm\u0131\u015ft\u0131r"},"content":{"rendered":"<p><strong>\u00dclke Bazl\u0131 Raporlamaya \u0130li\u015fkin \u0130lk Bildirimin Verilme S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><\/p>\n<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>&#8220;) ile Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda 2007\/12888 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015f ve yeni transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri getirilmi\u015fti.<\/p>\n<p>Bahsi ge\u00e7en Cumhurba\u015fkan\u0131 Karar\u0131, kapsama giren \u00e7ok uluslu i\u015fletmeler grubu \u00fcyelerinin, nihai ana i\u015fletme veya vekil i\u015fletme olup olmad\u0131klar\u0131 ve grup ad\u0131na hangi i\u015fletmenin raporlama yapaca\u011f\u0131 ile hesap d\u00f6nemi hakk\u0131ndaki bilgileri, ilk \u00fclke bazl\u0131 rapor ile ilgili olarak, Cumhurba\u015fkan\u0131 Karar\u0131&#8217;n\u0131n yay\u0131m\u0131n\u0131 takip eden alt\u0131nc\u0131 ay\u0131n sonuna kadar (A\u011fustos\/2020 sonu) \u0130dare&#8217;ye bildireceklerini d\u00fczenlenmi\u015fti ve \u0130dare&#8217;nin bu s\u00fcreleri alt\u0131 aya kadar uzatma yetkisi oldu\u011fu belirtilmi\u015fti.<\/p>\n<p>Bu yetki kapsam\u0131nda \u0130dare, 01.09.2020 tarih ve 31231 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 4 seri no.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f ile (&#8220;<strong>Yeni Tebli\u011f<\/strong>&#8220;) \u00fclke bazl\u0131 raporlamaya ili\u015fkin bildirim formunun, 2019 hesap d\u00f6nemi ve 01.01.2019\u2019dan sonra ba\u015flayan \u00f6zel hesap d\u00f6nemine m\u00fcnhas\u0131r olmak \u00fczere, <strong>30.10.2020 g\u00fcn\u00fc saat 23:59\u2019a kadar<\/strong> 1 seri no.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f&#8217;in (&#8220;<strong>Genel Tebli\u011f<\/strong>&#8220;) ekindeki (Ek-5) i\u00e7erik ve internet vergi dairesinde yer alan a\u00e7\u0131klamalara uygun \u015fekilde doldurularak elektronik ortamda internet vergi dairesi \u00fczerinden verilmesini kararla\u015ft\u0131rd\u0131.<\/p>\n<p>\u00dclke bazl\u0131 raporlamaya ili\u015fkin bildirim formu, takip eden y\u0131llarda her y\u0131l\u0131n Haziran ay\u0131 sonuna kadar \u0130dare&#8217;ye sunulacakt\u0131r. Ayr\u0131ca, 2019 hesap d\u00f6nemine ili\u015fkin \u00fclke bazl\u0131 rapor 31.12.2020 tarihine kadar \u0130dare&#8217;ye sunulacakt\u0131r.<\/p>\n<p><strong>Yeni Tebli\u011f Kapsam\u0131ndaki Di\u011fer D\u00fczenlemeler<\/strong><\/p>\n<p>Tebli\u011f&#8217;de yer alan di\u011fer d\u00fczenlemeler \u00f6zetle a\u015fa\u011f\u0131daki gibidir:<\/p>\n<ul>\n<li>Genel Tebli\u011f&#8217;in &#8220;1- Yasal D\u00fczenlemeler&#8221; b\u00f6l\u00fcm\u00fc Kurumlar Vergisi Kanunu&#8217;nun 13. maddesinin mevcut halini yans\u0131tacak \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<li>Genel Tebli\u011f&#8217;in &#8220;\u0130li\u015fkili Ki\u015fi&#8221; b\u00f6l\u00fcm\u00fc Kurumlar Vergisi Kanunu&#8217;nun 13. maddesinin mevcut halini yans\u0131tacak \u015fekilde de\u011fi\u015ftirilmi\u015f ve ili\u015fkinin do\u011frudan veya dolayl\u0131 olarak ortakl\u0131k kanal\u0131yla olu\u015ftu\u011fu durumlardaki %10 ortakl\u0131k, oy veya kar pay\u0131 \u015fart\u0131na ili\u015fkin \u00f6rneklere yer verilmi\u015ftir.<\/li>\n<li>Emsallere uygun fiyat veya bedellerin, geleneksel i\u015flem y\u00f6ntemleri olarak adland\u0131r\u0131lan kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyat y\u00f6ntemi, maliyet art\u0131 y\u00f6ntemi ve yeniden sat\u0131\u015f fiyat\u0131 y\u00f6ntemleri ile i\u015flemsel k\u00e2r y\u00f6ntemleri olarak adland\u0131r\u0131lan k\u00e2r b\u00f6l\u00fc\u015f\u00fcm y\u00f6ntemi ve i\u015fleme dayal\u0131 net k\u00e2r marj\u0131 y\u00f6ntemlerinden i\u015flemin mahiyetine en uygun olan y\u00f6ntem kullan\u0131larak tespit edilece\u011fi ve bu y\u00f6ntemler aras\u0131nda herhangi bir \u00f6ncelik s\u0131ras\u0131 olmad\u0131\u011f\u0131 hususlar\u0131 Genel Tebli\u011f&#8217;e i\u015flenmi\u015ftir.<\/li>\n<li>Genel Tebli\u011f&#8217;in &#8220;pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131na&#8221; ili\u015fkin 6. b\u00f6l\u00fcm\u00fcnde Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda 2007\/12888 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019n\u0131n g\u00fcncel halini yans\u0131tacak de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Genel Tebli\u011f&#8217;in 7. b\u00f6l\u00fcm\u00fc de\u011fi\u015ftirilerek Cumhurba\u015fkan\u0131 Karar\u0131 ile \u00f6ng\u00f6r\u00fclen yeni transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalarda bulunulmu\u015ftur.<\/li>\n<li>Genel Tebli\u011f&#8217;in &#8220;8- Cezalar&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc ba\u015fl\u0131\u011f\u0131yla birlikte de\u011fi\u015ftirilmi\u015f ve transfer fiyatland\u0131rmas\u0131na ili\u015fkin belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin tam ve zaman\u0131nda yerine getirilmi\u015f olmas\u0131 kayd\u0131yla uygulanan %50 indirimli vergi ziya\u0131 cezas\u0131na y\u00f6nelik a\u00e7\u0131klamalarda bulunulmu\u015ftur. Vergi Usul Kanunu&#8217;nun 359. maddesinde yaz\u0131l\u0131 (vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 kapsam\u0131ndaki) fiillerle vergi ziya\u0131na sebebiyet verilmesi halinde indirimli ceza uygulamas\u0131ndan yararlan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olamayaca\u011f\u0131 belirtilmi\u015ftir.<\/li>\n<li>Yurtd\u0131\u015f\u0131ndaki ili\u015fkili ki\u015finin sat\u0131n ald\u0131\u011f\u0131 gayri maddi hakk\u0131n kullan\u0131m hakk\u0131n\u0131 grup i\u00e7i hizmet kapsam\u0131nda T\u00fcrkiye&#8217;deki grup \u015firketine masraf payla\u015f\u0131m\u0131 kanal\u0131yla da\u011f\u0131tt\u0131\u011f\u0131 durumda, yurtd\u0131\u015f\u0131ndaki ili\u015fkili ki\u015fiye yap\u0131lan \u00f6demenin de gayri maddi hak \u00f6demesi olarak kabul edilece\u011fi belirtilmi\u015ftir.<\/li>\n<li>Kurumlar vergisi beyannamesinin ekinde yer alan Transfer Fiyatland\u0131rmas\u0131, Kontrol Edilen Yabanc\u0131 Kurum ve \u00d6rt\u00fcl\u00fc Sermayeye \u0130li\u015fkin Form&#8217;un, &#8220;ilgili hesap d\u00f6neminde her bir ili\u015fkili ki\u015fi baz\u0131nda y\u0131ll\u0131k toplam net tutar\u0131 30.000 TL ve \u00fczerinde olan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemlerine&#8221; yer verece\u011fi hususu d\u00fczenlenmi\u015ftir.<\/li>\n<li>Genel Tebli\u011f&#8217;in ekine, yeni transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri ilgili ilave ekler eklenmi\u015ftir.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Transfer fiyatland\u0131rmas\u0131nda yeni belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri kapsam\u0131nda herhangi bir cezai i\u015flemle kar\u015f\u0131la\u015f\u0131lmamas\u0131 ve olas\u0131 bir tarhiyatta %50 indirimli vergi ziya\u0131 cezas\u0131 uygulamas\u0131ndan yararlan\u0131lmas\u0131 i\u00e7in Yeni Tebli\u011f&#8217;in bu y\u00f6ndeki ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klama ve \u00f6rneklerinin dikkatle incelenmesi \u00f6nem arz etmektedir<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00dclke Bazl\u0131 Raporlamaya \u0130li\u015fkin \u0130lk Bildirimin Verilme S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r. Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de [&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-17312","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 plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer Fiyatland\u0131rmas\u0131na \u0130li\u015fkin Yeni D\u00fczenlemeler Yap\u0131lm\u0131\u015ft\u0131r<\/title>\n<meta name=\"description\" content=\"\u00dclke Bazl\u0131 Raporlamaya \u0130li\u015fkin \u0130lk Bildirimin Verilme S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r. 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