<\/span>Mustafa Bahad\u0131r ALTA\u015e<\/strong> \u00dclkemizde gelir da\u011f\u0131l\u0131m\u0131 ve vergide adalet ciddi bir sorun, ancak kay\u0131t d\u0131\u015f\u0131 i\u015flemler \u00e7ok daha \u00f6nemli bir sorun. \u00c7\u00fcnk\u00fc mevcut vergi sistemimiz \u00e7ok s\u0131k aral\u0131klarla getirilen vergi aflar\u0131 ile birlikte kay\u0131t d\u0131\u015f\u0131 m\u00fccadele inand\u0131r\u0131c\u0131l\u0131\u011f\u0131n\u0131 ve tarafs\u0131zl\u0131\u011f\u0131n\u0131 yitirmi\u015ftir.<\/p>\n Hat\u0131rlanaca\u011f\u0131 \u00fczere bundan yirmi y\u0131l \u00f6nce kay\u0131t d\u0131\u015f\u0131 ekonomiyle m\u00fccadelede bir d\u00f6n\u00fcm noktas\u0131 olarak g\u00f6r\u00fclen ve 1998 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 4369 say\u0131l\u0131 yasadaki en \u00f6nemli d\u00fczenleme mali milat uygulamas\u0131d\u0131r. (\u00dcz\u00fclerek belirtmek isterim ki be\u015f y\u0131l sonra uygulamadan kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/em><\/p>\n O tarihten sonra uygulamaya konulan 2004 y\u0131l\u0131nda 4811 say\u0131l\u0131 kanun, 2009 y\u0131l\u0131nda 5811 say\u0131l\u0131 kanun, 2011 y\u0131l\u0131nda 6111 say\u0131l\u0131 kanun 2016 y\u0131l\u0131nda 6736 say\u0131l\u0131 kanun ve son olarak 2018 y\u0131l\u0131nda uygulamaya giren 7143 say\u0131l\u0131 kanunla<\/span><\/strong> stok aff\u0131 getirildi.<\/p>\n Son d\u00f6nemde her af kanununda g\u00fcndeme gelen ve teknik tabiriyle \u201c\u0130\u015fletme Kay\u0131tlar\u0131n\u0131n D\u00fczeltilmesi\u201d \u015feklinde, kamuoyunda ise \u201cStok Aff\u0131\u201d olarak tan\u0131mlanan bu uygulama:<\/p>\n \u015eeklinde iki ana ba\u015fl\u0131kta toplanarak bu i\u015flemlere ili\u015fkin yasada \u00f6ng\u00f6r\u00fclen vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek kayd\u0131yla kay\u0131tlar\u0131n\u0131 fiili duruma uygun hale getirmeleri imk\u00e2n\u0131 verilmektedir.<\/p>\n Bilindi\u011fi \u00fczere yukar\u0131da belirtilen kanunlarda yer alan stok aflar\u0131nda ortak h\u00fck\u00fcm olarak \u0130\u015fletme Kay\u0131tlar\u0131n\u0131n D\u00fczeltilmesine ili\u015fkin h\u00fck\u00fcmlerinden yararlanarak aktife kaydedilen emtialar “525-Kayda Al\u0131nan Emtia \u00d6zel Kar\u015f\u0131l\u0131k Hesab\u0131”<\/strong>nda muhasebele\u015ftirilir. Emtia i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131k, ortaklara da\u011f\u0131t\u0131lmas\u0131 veya i\u015fletmenin tasfiye edilmesi halinde sermayenin unsuru say\u0131l\u0131r ve vergilendirilmez \u015feklinde h\u00fck\u00fcm yer alm\u0131\u015ft\u0131r.<\/p>\n Ge\u00e7ti\u011fimiz may\u0131s ay\u0131nda yasa h\u00fck\u00fcmlerinden yararlan\u0131larak beyan edilen ve stoklara al\u0131nan emtia kar\u015f\u0131l\u0131\u011f\u0131nda bilan\u00e7o aktifinde olu\u015fturulan kar\u015f\u0131l\u0131k hesab\u0131nda bulunan tutar\u0131n, i\u015fletmeden \u00e7ekilerek, ortaklara da\u011f\u0131t\u0131lmas\u0131 konusunda bir \u015firkette ya\u015fanan teredd\u00fct \u00fczerine, ilgili vergi dairesinden g\u00f6r\u00fc\u015f istenmi\u015f, bu konuda \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Gelir Ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan 02.05.2018 tarihinde verilen 62030549-120[94-2018\/124]-E.427752 say\u0131l\u0131 \u00f6zelgede “6736 say\u0131l\u0131 Kanun kapsam\u0131nda kayda al\u0131nan emtialar i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131\u011f\u0131n ortaklara da\u011f\u0131t\u0131lmas\u0131 ve ortak \u015firketin de kendi ger\u00e7ek ki\u015fi ortaklar\u0131na da\u011f\u0131tmas\u0131 durumunda vergisel y\u00fck\u00fcml\u00fcl\u00fckler” <\/em>konu \u00f6zelgede yasada yer alan “Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler, bu f\u0131kran\u0131n (a) bendi h\u00fck\u00fcmleri uyar\u0131nca aktiflerine kaydettikleri emtia i\u00e7in ayr\u0131, makine, te\u00e7hizat ve demirba\u015flar i\u00e7in ayr\u0131 olmak \u00fczere \u00f6zel kar\u015f\u0131l\u0131k hesab\u0131 a\u00e7arlar. Emtia i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131k, ortaklara da\u011f\u0131t\u0131lmas\u0131 veya i\u015fletmenin tasfiye edilmesi halinde sermayenin unsuru say\u0131l\u0131r ve vergilendirilmez.” <\/em><\/p>\n H\u00fckm\u00fcnden hareketle i\u015fletmesinde mevcut oldu\u011fu halde kay\u0131tlar\u0131nda yer almayan emtiay\u0131 6736 say\u0131l\u0131 Kanunun 6. maddesi h\u00fck\u00fcmleri kapsam\u0131nda, beyan edenlerin s\u00f6z konusu emtia i\u00e7in \u00f6zel kar\u015f\u0131l\u0131k hesab\u0131nda izledi\u011fi tutarlar sermayenin unsuru say\u0131laca\u011f\u0131ndan, \u00f6zel kar\u015f\u0131l\u0131k hesab\u0131na kaydedilen bu tutarlar\u0131n \u015firket ortaklar\u0131na da\u011f\u0131t\u0131lmas\u0131 halinde vergi kesintisi yap\u0131lmayaca\u011f\u0131, \u00f6deme yap\u0131lan orta\u011f\u0131n bu tutar\u0131 kurum\/ki\u015fi kazanc\u0131na d\u00e2hil edilmeyece\u011fi \u015feklinde g\u00f6r\u00fc\u015f bildirmi\u015ftir.<\/u><\/p>\n Normal olarak yasada yer alan h\u00fck\u00fcm ve \u00f6zelgede verilen g\u00f6r\u00fc\u015f\u00fcn birbiri ile \u00f6rt\u00fc\u015ft\u00fc\u011f\u00fc ve birbirinden farkl\u0131 bir sonu\u00e7 do\u011furmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Burada as\u0131l sorun; ger\u00e7ekte olmayan bir stok fark\u0131n\u0131n varm\u0131\u015f gibi g\u00f6sterilmesi ve m\u00fckellefler taraf\u0131ndan yap\u0131lan beyanlar\u0131n vergi otoritesi taraf\u0131ndan kabul edilmesi sonucu, stok aff\u0131 ile olu\u015fan farklar\u0131n \u00f6z kaynakta olu\u015fturdu\u011fu etkisidir.<\/p>\n Stok aff\u0131 i\u015flemiyle ilgili yap\u0131lacak muhasebe m\u00fchendisli\u011fi ile \u00e7ok d\u00fc\u015f\u00fck bir tutar kar\u015f\u0131l\u0131\u011f\u0131nda milyonlarca liral\u0131k bir fiktif i\u015flemin kay\u0131tlarda yer almas\u0131 sa\u011flanarak, cari d\u00f6nemde do\u011fmas\u0131 muhtemel vergi y\u00fck\u00fc a\u015fa\u011f\u0131 \u00e7ekilerek, d\u00fc\u015f\u00fck oran \u00fczerinden vergi \u00f6denmesi imkan\u0131 olu\u015fmaktad\u0131r. Bunun d\u0131\u015f\u0131nda stok art\u0131r\u0131m\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131 d\u00f6nemi takip eden birka\u00e7 d\u00f6nemde, kay\u0131t d\u0131\u015f\u0131 i\u015flemlerin bu yolla pe\u00e7elenmesinden sonra \u015firket aktifinde olu\u015fturulan nakit birikimin hi\u00e7bir vergiye tabi tutulmadan \u201cKayda Al\u0131nan Emtia \u00d6zel Kar\u015f\u0131l\u0131k Hesab\u0131\u201d<\/strong>n\u0131n ortaklara da\u011f\u0131t\u0131lmas\u0131 yoluyla i\u015fletmeden \u00e7ekilmesidir. Ba\u015fka bir ifadeyle; i\u015fletmeden \u00e7ekilen de\u011ferler kapsam\u0131nda de\u011ferlendirilerek \u00fczerinden faiz hesaplanmas\u0131 gereken (i\u015fletme sahiplerinin ve\/veya ortaklar\u0131n\u0131n ki\u015fisel ihtiya\u00e7lar i\u00e7in i\u015fletmeden \u00e7ekmi\u015f olduklar\u0131)<\/em> paralar\u0131n bu \u015fekilde muhasebele\u015ftirilmesi yasal koruma alt\u0131na al\u0131nm\u0131\u015f olmaktad\u0131r.<\/p>\n Stok aff\u0131na ili\u015fkin yasalar\u0131n uygulama tebli\u011flerinde yer alan \u00f6rneklerde belirtilen<\/p>\n “525-Kayda Al\u0131nan Emtia \u00d6zel Kar\u015f\u0131l\u0131k Hesab\u0131” <\/strong>Muhasebe Sistemi Uygulama tebli\u011finde yer alan Tek D\u00fczen Hesap plan\u0131nda 52. Sermaye Yedekleri<\/strong> grubu i\u00e7inde yer almaktad\u0131r. Bu grubun a\u00e7\u0131klamas\u0131na;<\/p>\n \u201cHisse senedi ihra\u00e7 primleri, iptal edilen ortakl\u0131k paylar\u0131 ve yeniden de\u011ferleme de\u011fer art\u0131\u015flar\u0131 gibi sermaye hareketleri dolay\u0131s\u0131yla ortaya \u00e7\u0131kan ve i\u015fletmede b\u0131rak\u0131lan tutarlar\u0131n izlendi\u011fi hesap grubudur.<\/em>\u201d \u015eeklinde bir tan\u0131mlama yap\u0131lm\u0131\u015ft\u0131r. Bu grup alt\u0131nda yer alan sermaye yedeklerinin sermayeye eklenmesi d\u0131\u015f\u0131nda i\u015fletmeden \u00e7ekilmeleri, y\u00fcr\u00fcrl\u00fckte bulunan vergi mevzuat\u0131m\u0131zda vergisel bir sonu\u00e7 do\u011furmaktad\u0131r.<\/p>\n Bu nedenle stok aff\u0131na ili\u015fkin yasalarda yer alan bu uygulaman\u0131n; 52.Sermaye Yedekleri<\/strong> grubu i\u00e7inde de\u011fil, 50. \u00d6denmi\u015f Sermaye<\/strong> grubu i\u00e7inde yer almas\u0131 ve 6102 say\u0131l\u0131 TTK<\/span><\/strong><\/span> \u2018da yer alan ayni sermaye h\u00fck\u00fcmlerine g\u00f6re de\u011ferlendirilmesi. Bu \u00e7er\u00e7evede kayda al\u0131nacak varl\u0131klar\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda pasifte yer alacak tutar\u0131n \u00f6denmi\u015f sermaye olarak de\u011ferlendirilmesi en do\u011fru yakla\u015f\u0131m olacakt\u0131r. (SPK ile KGK muhasebe ve denetim standartlar\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ayr\u0131ca de\u011ferlendirilmesi gerekir)<\/em><\/p>\n Bu konuda benzer bir uygulama 5811 say\u0131l\u0131 kanun kapsam\u0131nda beyan edilen varl\u0131klar i\u00e7in getirilmi\u015f ve uygulanm\u0131\u015ft\u0131r. Hat\u0131rlanaca\u011f\u0131 \u00fczere; 5811 say\u0131l\u0131 kanun kapsam\u0131nda beyan edilen varl\u0131klar, pasifte a\u00e7\u0131lan \u00f6zel bir fon hesab\u0131na al\u0131narak 6 ay i\u00e7erisinde sermayeye eklenmesi halinde ticari kazanc\u0131n bir unsuru olmay\u0131p, sermayenin c\u00fcz\u2019\u00fc say\u0131laca\u011f\u0131 ve \u015firket ortaklar\u0131na (sermaye azalt\u0131lmas\u0131 \u015feklinde<\/em>) da\u011f\u0131t\u0131lmas\u0131 halinde, bu tutarlar \u00fczerinden vergi hesaplanmamas\u0131 ve vergi kesintisine tabi tutulmamas\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131.<\/p>\n Vergi kanunlar\u0131 uyar\u0131nca \u201c\u00d6z sermaye\u201d d\u00f6nem kazanc\u0131n\u0131n tespitinde kullan\u0131lan bir ara\u00e7 olup, ba\u015f\u0131ndaki de\u011ferler ile hesap d\u00f6nemi sonundaki de\u011ferler aras\u0131ndaki olumlu farkt\u0131r. Bu a\u00e7\u0131dan sermaye unsurlar\u0131n\u0131n tespiti \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n Bu nedenle; vergi gelirlerini art\u0131rmak veya birikmi\u015f kamu alaca\u011f\u0131n\u0131n tahsilini kolayla\u015ft\u0131rmak ya da her hangi bir \u015fekilde kay\u0131t d\u0131\u015f\u0131 kalm\u0131\u015f i\u015flemlerin kay\u0131t alt\u0131na al\u0131nmas\u0131 i\u00e7in yap\u0131lan d\u00fczenlemelerin mevcut vergi kanunlar\u0131 ile ili\u015fkisi ve T\u00fcrk Ticaret kanunu ba\u015fta olmak \u00fczere di\u011fer kanunlarla uygulamadan kaynakl\u0131 do\u011furaca\u011f\u0131 sonu\u00e7lar\u0131n\u0131 da dikkate almak gerekir. Aksi takdirde bu d\u00fczenlemeler vergi sistemi ve ticari hayat i\u00e7in olumsuz sonu\u00e7 do\u011furmas\u0131n\u0131n yan\u0131 s\u0131ra haks\u0131z rekabete neden olacakt\u0131r.<\/p>\n G\u00fcn\u00fc ya\u015f\u0131yorken d\u00fcn olup gitti.<\/strong><\/em><\/p>\n Oysa bizim ne hayallerimiz vard\u0131 d\u00fcnde<\/strong><\/em><\/p>\n Ne \u00e7ok beklentilerimiz vard\u0131 hayattan yar\u0131nlar i\u00e7in <\/strong><\/em><\/p>\n (mba)<\/strong><\/em><\/p>\n Bilgi Notu<\/strong>: Kat\u0131l\u0131mc\u0131lar\u0131n\u0131n a\u011f\u0131rl\u0131kl\u0131 olarak YMM-SMM oldu\u011fu 5.560 ki\u015fi \u201cVergi, Aff\u0131 ve Vergi Bor\u00e7lar\u0131n\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 Kanununu Do\u011fru Buluyor musunuz<\/em>\u201d Sorusuna %65 Hay\u0131r %35 Evet diye cevaplam\u0131\u015f.<\/p>\n Stok Aff\u0131 Mustafa Bahad\u0131r ALTA\u015e Yeminli Mali M\u00fc\u015favir mba444@mynet.com \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]> \u00dclkemizde gelir da\u011f\u0131l\u0131m\u0131 ve vergide adalet ciddi bir sorun, ancak kay\u0131t d\u0131\u015f\u0131 i\u015flemler \u00e7ok daha \u00f6nemli bir sorun. \u00c7\u00fcnk\u00fc mevcut vergi sistemimiz \u00e7ok s\u0131k aral\u0131klarla getirilen vergi aflar\u0131 ile birlikte kay\u0131t d\u0131\u015f\u0131 m\u00fccadele…\n<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"\n
Yeminli Mali M\u00fc\u015favir
mba444@mynet.com <\/p>\n\n