{"id":19522,"date":"2021-05-31T10:29:50","date_gmt":"2021-05-31T10:29:50","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=19522"},"modified":"2022-06-09T13:25:05","modified_gmt":"2022-06-09T13:25:05","slug":"finansman-gider-kisitlamasi-uygulamasina-yonelik-teblig-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/31\/finansman-gider-kisitlamasi-uygulamasina-yonelik-teblig-yayimlandi\/","title":{"rendered":"Finansman Gider K\u0131s\u0131tlamas\u0131 Uygulamas\u0131na Y\u00f6nelik Tebli\u011f Yay\u0131mland\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131 i\u00e7eren, Kurumlar Vergisi Genel Tebli\u011fi&#8217;nde (Seri No: 1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 18) (&#8220;<strong>Tebli\u011f<\/strong>&#8220;), 25.05.2021 tarih ve 31491 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p><strong>Tebli\u011f Ne Anlama Geliyor?<\/strong><\/p>\n<p>Tebli\u011f ile finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na ili\u015fkin usul ve esaslara y\u00f6nelik a\u00e7\u0131klamalar Kurumlar Vergisi Genel Tebli\u011fi&#8217;ne (Seri No: 1) eklendi. Buna g\u00f6re,<\/p>\n<ul>\n<li>Yabanc\u0131 kaynaklar\u0131 \u00f6z kaynaklar\u0131n\u0131 a\u015fan kurumlar vergisi m\u00fckellefleri, sadece a\u015fan k\u0131sma uygulanmak \u00fczere, yat\u0131r\u0131m\u0131n maliyetine eklenenler hari\u00e7, yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kar pay\u0131, kur fark\u0131 gibi adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n %10&#8217;unu kurum kazanc\u0131n\u0131n tespitinde kanunen kabul edilmeyen gider olarak dikkate al\u0131r.<\/li>\n<li>Yabanc\u0131 kaynaklar; bilan\u00e7onun k\u0131sa vadeli yabanc\u0131 kaynaklar ve uzun vadeli yabanc\u0131 kaynaklar toplam\u0131n\u0131 ifade etmektedir.<\/li>\n<li>Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131 yaln\u0131zca bilan\u00e7o esas\u0131na tabi m\u00fckellefler i\u00e7in ge\u00e7erli olup i\u015fletme hesab\u0131 esas\u0131na tabi m\u00fckellefler bu uygulama kapsam\u0131nda de\u011fildir. Ayr\u0131ca,\n<ul>\n<li>Emeklilik kurulu\u015flar\u0131,<\/li>\n<li>T\u00fcrkiye&#8217;de kurulu mevduat bankalar\u0131, kat\u0131l\u0131m bankalar\u0131, kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131, yurt d\u0131\u015f\u0131nda kurulu benzer nitelikteki kurulu\u015flar\u0131n T\u00fcrkiye&#8217;deki \u015fube ve finansal holding \u015firketleri,<\/li>\n<li>Sigorta ve reas\u00fcrans \u015firketleri,<\/li>\n<li>Finansal kiralama, fakt\u00f6ring ve finansman \u015firketleri, tasarruf finansman \u015firketleri ve sermaye piyasas\u0131 faaliyetinde bulunan kurumlar<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>finansman gider k\u0131s\u0131tlamas\u0131na tabi de\u011fildir.<\/p>\n<ul>\n<li>Finansman gider k\u0131s\u0131tlamas\u0131 uygulanmas\u0131nda,\n<ul>\n<li>ge\u00e7ici vergilendirme d\u00f6nemleri a\u00e7\u0131s\u0131ndan, her bir ge\u00e7ici vergilendirme d\u00f6neminin son g\u00fcn\u00fcnde,<\/li>\n<li>y\u0131ll\u0131k vergilendirme d\u00f6nemi a\u00e7\u0131s\u0131ndan, hesap d\u00f6neminin son g\u00fcn\u00fcnde<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Vergi Usul Kanunu (&#8220;<strong>VUK<\/strong>&#8220;) h\u00fck\u00fcmlerine g\u00f6re haz\u0131rlanan bilan\u00e7o esas al\u0131n\u0131r.<\/p>\n<ul>\n<li>Finansman gider k\u0131s\u0131tlamas\u0131 takvim y\u0131l\u0131n\u0131 hesap d\u00f6nemi olarak kullanan m\u00fckellefler i\u00e7in ilk defa 2021 y\u0131l\u0131n\u0131n birinci ge\u00e7ici vergilendirme d\u00f6nemi; \u00f6zel hesap d\u00f6nemi kullanan m\u00fckellefler i\u00e7in ise 2021 y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6neminin ilk ge\u00e7ici vergilendirme d\u00f6nemi itibariyle dikkate al\u0131nacak.<\/li>\n<li>01.01.2013 tarihi ve sonras\u0131nda sa\u011flanan yabanc\u0131 kaynaklara ili\u015fkin olarak mahiyeti ve tutar\u0131 01.01.2021 tarihinden itibaren kesinle\u015fen gider ve maliyetler, finansman gider k\u0131s\u0131tlamas\u0131na tabi tutulacak.<\/li>\n<li>Gider ve maliyet unsurlar\u0131ndan,\n<ul>\n<li>Yat\u0131r\u0131m maliyetine eklenenler,<\/li>\n<li>Teminat mektubu komisyonlar\u0131, tahvil ihrac\u0131 ile ilgili yap\u0131lan bask\u0131 ve benzeri giderlere ve ipotek masraflar\u0131 gibi herhangi bir yabanc\u0131 kaynak kullan\u0131m\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n yap\u0131lan giderler,<\/li>\n<li>Kredi s\u00f6zle\u015fmelerine ili\u015fkin \u00f6denen damga vergisi veya banka havale \u00fccretlerine ili\u015fkin \u00f6denen banka ve sigorta muameleleri vergisi gibi yabanc\u0131 kayna\u011f\u0131n kullan\u0131m s\u00fcresine ba\u011fl\u0131 olarak do\u011fmayan giderler,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>finansman gider k\u0131s\u0131tlamas\u0131 kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. Bir finansman gideri olmay\u0131p finansman geliri azalmas\u0131 niteli\u011finde olan erken \u00f6deme iskontolar\u0131 veya pe\u015fin \u00f6deme iskontolar\u0131 da gider indirimi k\u0131s\u0131tlamas\u0131 kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/p>\n<p>\u00d6te yandan, yabanc\u0131 kayna\u011f\u0131n i\u015fletmede kullan\u0131m s\u00fcresine ba\u011fl\u0131 olarak do\u011fan, kredi faizleri \u00fczerinden hesaplanan banka ve sigorta muameleleri vergisi gibi gider ve maliyet unsurlar\u0131 finansman gider k\u0131s\u0131tlamas\u0131na konu edilir.<\/p>\n<ul>\n<li>Sat\u0131\u015f bedelinin belirli bir vade sonunda \u00f6denmesiyle ilgili olarak sat\u0131c\u0131lar vb. hesaplarda yer alan tutarlar\u0131n VUK h\u00fck\u00fcmleri uyar\u0131nca de\u011ferlemesinden kaynaklanabilecek kur fark\u0131 giderleri gider k\u0131s\u0131tlamas\u0131 kapsam\u0131nda de\u011ferlendirilecek.<\/li>\n<li>D\u0131\u015f ticaret sermaye \u015firketleri ve sekt\u00f6rel d\u0131\u015f ticaret \u015firketlerinin kendi nam ve hesab\u0131na yurt i\u00e7inden sat\u0131n ald\u0131klar\u0131 mallar\u0131n sat\u0131\u015f\u0131ndan do\u011fan finansman giderleri, gider k\u0131s\u0131tlamas\u0131na tabi olacak.<\/li>\n<li>Bir i\u015fletmenin, banka vb. kurumlardan temin etti\u011fi krediyi i\u015fletme \u00fczerinde herhangi bir finansman y\u00fck\u00fc kalmaks\u0131z\u0131n grup \u015firketine aktarmas\u0131 halinde bu krediye ili\u015fkin finansman gideri krediyi devralan ve fiilen kullanan \u015firket b\u00fcnyesinde gider k\u0131s\u0131tlamas\u0131na tabi olur.<\/li>\n<li>Finansman gider k\u0131s\u0131tlamas\u0131, y\u0131llara sari in\u015faat ve onarma i\u015fleriyle u\u011fra\u015fan m\u00fckellefler bak\u0131m\u0131ndan, i\u015fin kesin kar veya zarar\u0131n\u0131n tespit edildi\u011fi y\u0131l uygulan\u0131r. Birden fazla in\u015faat ve onarma i\u015fi birlikte yap\u0131l\u0131yorsa veya bu i\u015flerin yan\u0131nda ba\u015fka i\u015fler de y\u00fcr\u00fct\u00fcl\u00fcyorsa, yap\u0131lan finansman giderleri hangi y\u0131l\u0131n kar veya zarar tutar\u0131n\u0131n tespitinde dikkate al\u0131n\u0131yorsa, o y\u0131lda gider indirimi k\u0131s\u0131tlamas\u0131na konu edilir.<\/li>\n<li>Finansman giderlerinin yan\u0131 s\u0131ra finansman geliri de elde etmi\u015f olan m\u00fckelleflerin gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131nda s\u00f6z konusu gelir ve giderlerini birbiri ile netle\u015ftirmeleri m\u00fcmk\u00fcn de\u011fildir. Finansman giderleri toplam\u0131 gider k\u0131s\u0131tlamas\u0131na konu edilir.<\/li>\n<li>Ayn\u0131 kayna\u011fa ili\u015fkin olarak bir hesap d\u00f6nemi i\u00e7indeki ayn\u0131 veya farkl\u0131 ge\u00e7ici vergilendirme d\u00f6nemlerinde olu\u015fan kur fark\u0131 gelir ve giderleri mahsupla\u015ft\u0131r\u0131lacak ve i\u015flem tarihi veya d\u00f6nem sonu itibariyle bu kayna\u011fa ili\u015fkin bir net kur fark\u0131 gideri do\u011fmas\u0131 halinde bu tutar finansman gideri k\u0131s\u0131tlamas\u0131nda dikkate al\u0131nacak. Ayn\u0131 d\u00f6nem i\u00e7inde bile olsa farkl\u0131 yabanc\u0131 kaynaklara ili\u015fkin olu\u015fan kur fark\u0131 gelir ve giderleri birlikte de\u011ferlendirilmeyecek.<\/li>\n<li>Temin edilen bir yabanc\u0131 kayna\u011f\u0131n mevduat vb. \u015fekillerde de\u011ferlendirilmesi sonucunda do\u011fan kur fark\u0131 geliri, \u015firket bilan\u00e7osunun aktifindeki bir varl\u0131\u011f\u0131n de\u011ferlenmesi sonucu olu\u015ftu\u011fundan, bu kayna\u011fa ili\u015fkin kur fark\u0131 giderinden mahsup edilemeyecek.<\/li>\n<li>Yabanc\u0131 kaynaklara ili\u015fkin faiz ve kur fark\u0131 gibi giderler \u00f6rt\u00fcl\u00fc sermaye, transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 veya binek otomobillerde gider k\u0131s\u0131tlamas\u0131 uygulamalar\u0131 nedeniyle zaten kurum kazanc\u0131n\u0131n tespitinde kanunun kabul edilmeyen gider (\u201c<strong>KKEG<\/strong>\u201d) olarak dikkate al\u0131nd\u0131\u011f\u0131ndan, bu k\u0131s\u0131m gider k\u0131s\u0131tlamas\u0131na tabi tutar\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/li>\n<li>Adi ortakl\u0131\u011f\u0131n finansman gideri, ortaklar taraf\u0131ndan do\u011frudan kendi finansman giderlerine dahil edilmez. Adi ortakl\u0131\u011f\u0131n yabanc\u0131 kaynak tutar\u0131 \u00f6z kaynak tutar\u0131n\u0131 a\u015f\u0131yorsa, a\u015fan k\u0131sma m\u00fcnhas\u0131r olmak \u00fczere, yat\u0131r\u0131m\u0131n maliyetine eklenenler hari\u00e7, i\u015fletmeden kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kar pay\u0131, kur fark\u0131 gibi adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n %10&#8217;u, ortaklar\u0131n hisseleri oran\u0131nda, verecekleri beyannamelerde KKEG olarak dikkate al\u0131n\u0131r.<\/li>\n<li>Tebli\u011f, yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Tebli\u011f ile finansman gider k\u0131s\u0131tlamas\u0131n\u0131n uygulanmas\u0131 hususunda bir\u00e7ok konuya \u00f6rnekleriyle birlikte a\u00e7\u0131kl\u0131k kazand\u0131r\u0131ld\u0131. Finansman gider k\u0131s\u0131tlamas\u0131n\u0131n do\u011fru bir \u015fekilde uygulanmas\u0131 ve dolay\u0131s\u0131yla ileride bu uygulamaya ba\u011fl\u0131 cezal\u0131 tarhiyatlarla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na Tebli\u011f a\u00e7\u0131klamalar\u0131n\u0131n dikkatle incelenmesi \u00f6nem arz ediyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131 i\u00e7eren, Kurumlar Vergisi Genel Tebli\u011fi&#8217;nde (Seri No: 1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f [&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-19522","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>Finansman Gider K\u0131s\u0131tlamas\u0131 Uygulamas\u0131na Y\u00f6nelik Tebli\u011f Yay\u0131mland\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131 i\u00e7eren, Kurumlar Vergisi Genel Tebli\u011fi&#039;nde (Seri No: 1) De\u011fi\u015fiklik\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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