<\/span>Ali \u00c7AKMAKCI<\/strong> Kamuoyunda da yanl\u0131\u015f yorumlamalara neden oldu\u011fundan, ara\u00e7 sat\u0131\u015flar\u0131nda \u201ckasko de\u011ferinin<\/strong>\u201d vergisel a\u00e7\u0131dan \u00f6zel olarak de\u011ferlendirilmesi gerekmektedir. A\u015fa\u011f\u0131daki \u00e7al\u0131\u015fmada konunun tart\u0131\u015fma boyutlar\u0131 vergi hukuku a\u00e7\u0131s\u0131ndan yasal altyap\u0131s\u0131 ile birlikte incelenmektedir.<\/p>\n I-Har\u00e7lar Kanunu-Motorlu Ta\u015f\u0131tlar Vergisi Kanunlar\u0131 A\u00e7\u0131s\u0131ndan De\u011ferlendirme:<\/strong><\/span><\/p>\n Har\u00e7lar Kanununun<\/span><\/span><\/strong><\/span> \u201c\u00c7e\u015fitli \u0130\u015flemlerde De\u011fer\u201d ba\u015fl\u0131kl\u0131 43. Maddesinin ikinci paragraf\u0131na g\u00f6re motorlu kara ta\u015f\u0131tlar\u0131 ile ilgili al\u0131m, sat\u0131m ve taahh\u00fct i\u015flemlerinde g\u00f6sterilecek de\u011fer; i\u015fleme konu olan ta\u015f\u0131t\u0131n cinsi, markas\u0131, modeli, tipi ve ya\u015f\u0131 itibariyle<\/em><\/strong> T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015eirketleri Birli\u011fince tespit edilen ve i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihte ge\u00e7erli olan kasko sigortas\u0131na esas de\u011ferinden a\u015fa\u011f\u0131 olamamaktad\u0131r.<\/p>\n T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015eirketleri Birli\u011fince d\u00fczenlenen listelerde yer almayan eski model ta\u015f\u0131tlar\u0131 asgar\u00ee de\u011feri; o ta\u015f\u0131tlar\u0131n listede yer alan en eski modelleri i\u00e7in belirlenen de\u011ferinden, her model y\u0131l\u0131 i\u00e7in % 10 indirim yap\u0131lmak suretiyle tespit edilir. Birlik\u00e7e d\u00fczenlenen listelerde yer almayan ta\u015f\u0131tlar\u0131n de\u011ferleri, emsali ta\u015f\u0131tlar\u0131n de\u011ferlerinden a\u015fa\u011f\u0131 olamaz. Bu f\u0131kran\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131nca belirlenmektedir.<\/p>\n 17 seri nolu Har\u00e7lar Kanunu Genel Tebli\u011fine<\/span><\/span><\/strong><\/span> g\u00f6re motorlu kara ta\u015f\u0131tlar\u0131 ile ilgili al\u0131m, sat\u0131m ve taahh\u00fct i\u015flemleri, al\u0131m, sat\u0131m veya taahh\u00fcde konu ta\u015f\u0131t\u0131n cinsi, markas\u0131, modeli, tipi ve ya\u015f\u0131 itibariyle 492 say\u0131l\u0131 Kanunun 43 \u00fcnc\u00fc maddesinin sonuna eklenen f\u0131kra ile belli edilmi\u015f de\u011ferden az olmamak \u00fczere i\u015flem taraflar\u0131nca beyan olunacak de\u011fer \u00fczerinden ger\u00e7ekle\u015ftirilecektir. S\u00f6z\u00fc edilen de\u011ferler, T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015eirketleri Birli\u011fince yay\u0131mlanan “Motorlu Kara Ta\u015f\u0131t Ara\u00e7lar\u0131 Kasko De\u011fer Listesi<\/em><\/strong>“nde yer almaktad\u0131r.<\/p>\n T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015firketleri birli\u011fince yay\u0131mlanan kasko de\u011fer listelerinde, motorlu kara ta\u015f\u0131tlar\u0131n\u0131n cinsi, markas\u0131, modeli ve tipi itibariyle sadece 15 ya\u015f\u0131na kadar olanlar\u0131n\u0131n <\/em><\/strong>kasko sigortalar\u0131na esas de\u011ferleri yer almaktad\u0131r.<\/p>\n Listede yer alan motorlu kara ta\u015f\u0131tlar\u0131n\u0131n noterliklerdeki al\u0131m\u0131, sat\u0131m\u0131 ve bunlar\u0131n ayn\u0131na y\u00f6nelik taahh\u00fctler sebebiyle yap\u0131lacak i\u015flemlerde g\u00f6sterilecek de\u011fer<\/em><\/strong>, i\u015flem tarihinde bu ta\u015f\u0131tlar\u0131n cinsi, markas\u0131, modeli, tipi ve ya\u015f\u0131 itibariyle listedeki kasko sigortas\u0131na esas de\u011ferinden az olamayacakt\u0131r. Ancak, taraflarca bu de\u011ferlerin \u00fczerinde de\u011fer beyan\u0131 olunmas\u0131 halinde beyan edilen bu de\u011ferler \u00fczerinden i\u015flem yap\u0131laca\u011f\u0131 tabiidir.<\/p>\n Harca konu al\u0131m, sat\u0131m ve taahh\u00fct i\u015flemenin<\/strong> yap\u0131ld\u0131\u011f\u0131 tarihte 15 ya\u015f\u0131ndan b\u00fcy\u00fck olan motorlu kara ta\u015f\u0131tlar\u0131n\u0131n<\/strong> i\u015flem de\u011ferlerinin tespitinde a\u015fa\u011f\u0131daki esaslar uygulanacakt\u0131r.<\/p>\n 197 say\u0131l\u0131 Kanunun<\/span><\/strong><\/span> 5 inci maddesine g\u00f6re (7061 say\u0131l\u0131 kanunun<\/span> 23 \u00fcnc\u00fc maddesiyle de\u011fi\u015fen f\u0131kra; Y\u00fcr\u00fcrl\u00fck 05.12.2017) <\/strong>(I) say\u0131l\u0131 tarifede yer alan otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerlerine ait vergi tutarlar\u0131n\u0131n<\/u><\/em><\/strong> T\u00fcrkiye Sigorta, Reas\u00fcrans ve Emeklilik \u015eirketleri Birli\u011fi taraf\u0131ndan her y\u0131l\u0131n ocak ay\u0131nda ilan edilen kasko sigortas\u0131 de\u011ferlerinin %10’unu a\u015fmas\u0131 halinde<\/strong>, ta\u015f\u0131tlara ait vergi tutarlar\u0131n\u0131, bir \u00f6nceki sat\u0131rdaki ayn\u0131 ya\u015f grubunda bulunan ta\u015f\u0131tlara isabet eden vergi tutar\u0131 olarak belirlemeye<\/em><\/strong>, bu oran\u0131 %4’e kadar indirmeye ve kanuni oran\u0131na kadar art\u0131rmaya Bakanlar Kurulu yetkilidir.<\/p>\n G\u00f6r\u00fclece\u011fi \u00fczere vergi kanunlar\u0131m\u0131zda har\u00e7lar ve motorlu ta\u015f\u0131tlar vergileri a\u00e7\u0131s\u0131ndan kasko de\u011ferine yer verildi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n Konuyla ilgili olarak 170 seri numaral\u0131 GVK Genel Tebli\u011fi<\/em><\/strong><\/span>ne g\u00f6re;<\/p>\n \u201cD – Motorlu Ta\u015f\u0131tlar\u0131n Sat\u0131\u015f\u0131nda Esas Al\u0131nacak Bedel :<\/strong><\/p>\n Bilindi\u011fi gibi, 3689 say\u0131l\u0131 Kanunla Har\u00e7lar Kanunu’nun 43 \u00fcnc\u00fc maddesine eklenen f\u0131krada, “Motorlu kara ta\u015f\u0131tlar\u0131 ile ilgili al\u0131m, sat\u0131m ve taahh\u00fct i\u015flemlerinde g\u00f6sterilecek de\u011fer; i\u015fleme konu olan ta\u015f\u0131t\u0131n cinsi, markas\u0131, modeli, tipi ve ya\u015f\u0131 itibariyle T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015eirketleri Birli\u011fi’nce tespit edilen ve i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihte ge\u00e7erli olan kasko sigortas\u0131na esas de\u011ferinden a\u015fa\u011f\u0131 olamaz.<\/em> T\u00fcrkiye Sigorta ve Reas\u00fcrans \u015eirketleri Birli\u011fi’nce d\u00fczenlenen listelerde yer almayan eski model ta\u015f\u0131tlar\u0131n asgari de\u011feri; o ta\u015f\u0131tlar\u0131n listede yer alan en eski modelleri i\u00e7in belirlenen de\u011ferinden, her model y\u0131l\u0131 i\u00e7in % 10 indirim yap\u0131lmak suretiyle tespit edilir. Birlik\u00e7e d\u00fczenlenen listelerde yer almayan ta\u015f\u0131tlar\u0131n de\u011ferleri, emsali ta\u015f\u0131tlar\u0131n de\u011ferlerinden a\u015fa\u011f\u0131 olamaz. Bu f\u0131kran\u0131n uygulanmas\u0131na ili\u015fkin us\u00fbl ve esaslar Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131nca belirlenir.” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n Bu h\u00fckm\u00fcn Har\u00e7lar Kanunu bak\u0131m\u0131ndan ne \u015fekilde uygulanaca\u011f\u0131, 26\/12\/1990 g\u00fcn ve 20737 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 17 Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011finde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n Bakanl\u0131\u011f\u0131m\u0131za intikal eden olaylardan, motorlu ta\u015f\u0131tlar\u0131n kasko sigortas\u0131na esas bedelden daha d\u00fc\u015f\u00fck bedelle sat\u0131lmas\u0131 halinde, Gelir veya Kurumlar Vergisi a\u00e7\u0131s\u0131ndan kasko bedelinin mi yoksa, ger\u00e7ek sat\u0131\u015f bedelinin mi esas al\u0131naca\u011f\u0131 konusunda teredd\u00fctlerin oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n Gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan, m\u00fckelleflerin sat\u0131\u015f\u0131n\u0131 yapt\u0131klar\u0131 motorlu kara ta\u015f\u0131tlar\u0131na ili\u015fkin esas alacaklar\u0131 tutar, ger\u00e7ek sat\u0131\u015f bedelidir.<\/strong> Ancak, ger\u00e7ek sat\u0131\u015f bedelinin emsallerine g\u00f6re bariz bir \u015fekilde d\u00fc\u015f\u00fck beyan edilmesi halinde idarece, ta\u015f\u0131t\u0131n ger\u00e7ek sat\u0131\u015f bedelinin tespiti yoluna gidilebilecektir.<\/u> Bu tespit i\u015flemi s\u0131ras\u0131nda, di\u011fer unsurlarla birlikte<\/strong> ta\u015f\u0131t\u0131n sat\u0131\u015f tarihi itibariyle ge\u00e7erli olan, kasko sigortas\u0131na esas al\u0131nan bedelinden de yararlan\u0131labilece\u011fi tabiidir. \u201c<\/em><\/p>\n Dikkat edilece\u011fi \u00fczere, Tebli\u011f de ara\u00e7 sat\u0131\u015flar\u0131nda sat\u0131\u015f bedelinin kasko de\u011ferinin a\u015fa\u011f\u0131s\u0131nda olamayaca\u011f\u0131 y\u00f6n\u00fcnde bir ifade olmad\u0131\u011f\u0131 gibi, muvazzal\u0131 durumlarda kasko de\u011ferinin de ger\u00e7ek bedel tespitinde delil olarak kullan\u0131labilece\u011fine ili\u015fkin \u00e7e\u015fitli a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n Meri mevzuat\u0131m\u0131zda ili\u015fkili ki\u015filer aras\u0131nda ger\u00e7ekle\u015fen i\u015flemlerde ise g\u00fcvenlik m\u00fcessesi olarak transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmleri devreye girece\u011finden arac\u0131n emsal bedelinin resmi kay\u0131tlarda g\u00f6sterilen de\u011ferlerinin \u00fcst\u00fcnde veya alt\u0131nda olmas\u0131 durumunda ispat y\u00fck\u00fcml\u00fcs\u00fc taraf\u0131ndan mukni ve muteber deliller ile fiyat farkl\u0131l\u0131\u011f\u0131n\u0131n gerek\u00e7esi a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lacakt\u0131r. Aksi takdirde ise kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyatlar dikkate al\u0131narak i\u015flem tesis edilecektir.<\/p>\n Bu durumun d\u0131\u015f\u0131nda, kasko de\u011ferinin, aksi y\u00f6nde tespit veya bulgu yoksa ger\u00e7ek bedelden a\u015fa\u011f\u0131 veya yukar\u0131 olmas\u0131 durumunda do\u011frudan dikkate al\u0131nabilecek bir de\u011fer de\u011fildir.<\/p>\n Konuya ili\u015fkin Maliye Bakanl\u0131\u011f\u0131nca 06.05.1994 tarih ve 1994\/2 S\u0131ra No.lu GVK \u0130\u00e7 Genelgesi <\/em><\/strong>\u00a0yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n “Bilindi\u011fi \u00fczere Har\u00e7lar Kanunu\u2019nun 43. maddesi gere\u011fince, mo\u00adtorlu kara ta\u015f\u0131tlar\u0131n\u0131n al\u0131m, sat\u0131m ve taahh\u00fct i\u015flerinde kasko sigor\u00adtas\u0131na esas bedeller harc\u0131n matrah\u0131 olarak kabul edilmektedir.<\/u> <\/em><\/p>\n Bu bedel\u00adlerin gelir ve kurumlar vergisine tabi kazanc\u0131n tespitinde sat\u0131\u015f bedeli olarak al\u0131n\u0131p al\u0131nmayaca\u011f\u0131 konusunda 170 Seri No.lu Gelir Vergisi Genel Tebli\u011fi’nin (D) b\u00f6l\u00fcm\u00fcnde gerekli a\u00e7\u0131klamalar yap\u0131lm\u0131\u015f bulun\u00admaktad\u0131r.<\/em><\/p>\n S\u00f6z konusu Genel Tebli\u011f’de de a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, motorlu ara\u00e7 sat\u0131\u015f\u00adlar\u0131nda gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan esas al\u0131nacak tutar \u00f6ncelikle ger\u00e7ek sat\u0131\u015f bedeli olacakt\u0131r. <\/u><\/em><\/strong><\/p>\n Bu bedelin em\u00adsallerine g\u00f6re bariz bir \u015fekilde d\u00fc\u015f\u00fck olmas\u0131 halinde<\/u><\/strong>, idarece ger\u00e7ek sat\u0131\u015f bedelinin tespiti yoluna gidilebilecektir. Bu tespit s\u0131ras\u0131nda sa\u00addece kasko sigorta\u00ads\u0131na esas bedeller de\u011fil, di\u011fer unsurlar\u0131n da nazara al\u0131nmas\u0131 gerekmek\u00adtedir.<\/strong><\/em><\/p>\n Bakanl\u0131\u011f\u0131m\u0131za yans\u0131yan taleplerden baz\u0131 vergi dairelerinin ger\u00e7ek sa\u00adt\u0131\u015f bedelleri konusunda hi\u00e7bir ara\u015ft\u0131rmay\u0131 yapmadan kasko sigor\u00adtas\u0131na esas bedellerini kullanarak m\u00fckellefler ad\u0131na tarhiyat yapt\u0131klar\u0131 anla\u015f\u0131l\u00adm\u0131\u015ft\u0131r. Bu uygulama idare ve m\u00fckellefler aras\u0131nda gereksiz ihti\u00adlaflara ne\u00adden olmaktad\u0131r.<\/em><\/p>\n Bu t\u00fcr ihtilaflara yer verilmemesi a\u00e7\u0131s\u0131ndan, sadece kasko bedelle\u00adrinden hareketle m\u00fckellefler ad\u0131na tarhiyat ya\u00adp\u0131lmamas\u0131, ger\u00e7ek sat\u0131\u015f bedellerinin tespiti s\u0131ras\u0131nda di\u011fer husus\u00adlar\u0131n da incelenmesi gerekmek\u00adtedir<\/em>.”<\/p>\n \u0130\u00e7 Genelgede ifade edilen hususlara g\u00f6re\u00a0motorlu ta\u015f\u0131t sat\u0131\u015f\u0131nda sat\u0131\u015f s\u00f6zle\u015fmesi ve noter evrak\u0131nda g\u00f6sterilen bedelin kasko de\u011ferinin alt\u0131nda olmas\u0131 halinde, s\u0131rf bu nedenle tarhiyata gidilemeyece\u011fi g\u00f6r\u00fc\u015f\u00fcnde olup ayn\u0131 g\u00f6r\u00fc\u015f KDV a\u00e7\u0131s\u0131ndan da ge\u00e7erlidir. Taraflar aras\u0131nda ili\u015fki varsa ve a\u00e7\u0131klanmayacak kadar d\u00fc\u015f\u00fck bedeller ancak Transfer Fiyatland\u0131rmas\u0131 kapsam\u0131nda ele\u015ftiri g\u00f6rebilecektir.<\/p>\n Dan\u0131\u015ftay’\u0131n bu konudaki g\u00f6r\u00fc\u015f\u00fc de, Maliye Bakanl\u0131\u011f\u0131’n\u0131n i\u00e7 genelgesi do\u011frultusundad\u0131r. Dan\u0131\u015ftay’\u0131n buna ili\u015fkin kararlar\u0131ndan baz\u0131lar\u0131n\u0131n \u00f6zeti a\u015fa\u011f\u0131daki gibidir.<\/p>\n “Kasko sigorta bedeli, 213 Say\u0131l\u0131 Vergi Usul Kanunun<\/strong><\/span> 29. mad\u00addesine g\u00f6re kanuni \u00f6l\u00e7\u00fc<\/strong> kabul edilemeyece\u011finden, nakil vas\u0131tas\u0131 sa\u00adt\u0131\u015f\u0131ndan do\u00adlay\u0131 beyan edilen sat\u0131\u015f de\u011ferinin kasko sigorta bedeline g\u00f6re d\u00fc\u015f\u00fck ol\u00addu\u011fu gerek\u00e7esiyle ikmalen KDV tarhiyat\u0131 yap\u0131lamaz”<\/em> (Dn. 9.D.\u2019nin, 01.03.1995 tarih ve E.1994\/4304, K.1995\/453 say\u0131l\u0131 Karar\u0131<\/em><\/strong>)<\/p>\n \u201c<\/em>\u201cOlayda, y\u00fck\u00fcml\u00fcn\u00fcn sahibi bulundu\u011fu arac\u0131 noter sat\u0131\u015f senedi ile kasko de\u011ferinin alt\u0131nda satmas\u0131 nedeniyle takdir komisyonuna ba\u015fvuruldu\u011fu, bu komisyon taraf\u0131ndan ise kasko bedelinden hareketle matrah takdir edildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r. Noter sat\u0131\u015f s\u00f6zle\u015fmesi ortada iken bu belgenin sahteli\u011fi ya da arac\u0131n s\u00f6zle\u015fmede yaz\u0131l\u0131 bedelin \u00fcst\u00fcnde sat\u0131ld\u0131\u011f\u0131 yolunda ger\u00e7e\u011fi yans\u0131tan olgular bulunmadan<\/strong>, kasko bedelinin alt\u0131nda sat\u0131\u015f yap\u0131lm\u0131\u015f olmas\u0131 ba\u015fl\u0131 ba\u015f\u0131na re\u2019sen takdir nedeni olarak kabul edilemez.\u201d (Dn. 4. D.\u2019nin, 13.10.2004 tarih ve E. 2004\/876, K. 2004\/1975 say\u0131l\u0131 Karar\u0131<\/strong>)<\/em><\/p>\n “Sat\u0131\u015f bedeli uyu\u015fmazl\u0131k do\u011furan ta\u015f\u0131tlar\u0131n emsal bedelinin takdir komisyonunca saptanmas\u0131 s\u0131ras\u0131nda, ara\u00e7lar\u0131n t\u00fcm \u00f6zellikleri g\u00f6z \u00f6n\u00fcne al\u0131narak<\/u><\/strong> matrah takdiri gerekirken, ba\u015fka verilerden yararlan\u0131lmaks\u0131z\u0131n salt kasko de\u011ferine g\u00f6re yap\u0131lan takdirde ve bu takdir esas al\u0131narak uy\u00adgulanan tarhiyat\u0131n onanmas\u0131nda hukuka uygunluk g\u00f6r\u00fclmemi\u015ftir. Emsal bedelin; ticaret odas\u0131, \u015fof\u00f6rler ve otomobilciler derne\u011fi ve ilgili merciler nezdinde yap\u0131lacak ara\u015ft\u0131rma ile tespit edilmesi gerekir” <\/em>(Dn. VDDGK.nun, 22.03.1996 tarih ve E.1995\/33, K.1996\/119, 06.06.1997 tarih ve E. 1996\/90, K. 1997\/297 say\u0131l\u0131 Kararlar\u0131<\/em><\/strong>)<\/p>\n \u201c<\/em>Olayda, noter sat\u0131\u015f s\u00f6zle\u015fmesinde g\u00f6sterilen kasko sigorta de\u011ferinden d\u00fc\u015f\u00fck bedel g\u00f6sterilmesi nedeniyle takdir komisyonundan matrah takdiri istenmi\u015fse de komisyonca, arac\u0131n ger\u00e7ek de\u011ferini tespit y\u00f6n\u00fcnden herhangi bir ara\u015ft\u0131rma yap\u0131lmaks\u0131z\u0131n matrah belirlenmi\u015ftir.<\/strong> Dosyaya sunulan 01.08.1993 tarihli trafik kazas\u0131 tespit tutana\u011f\u0131 ile \u2026\u2026\u2026.. Sigorta tazminat makbuzunun incelenmesinden arac\u0131n kaza ge\u00e7irdi\u011fi anla\u015f\u0131lmaktad\u0131r. Ara\u00e7ta yap\u0131lmas\u0131 gereken tamirat nedeniyle piyasa de\u011ferinin 175.000.000 lira olabilece\u011fini belirten \u2026\u2026\u2026\u2026\u2026 Limited \u015eirketinin 21.09.1994 g\u00fcnl\u00fc de\u011fer tespit raporu \u00fczerine 05.12.1994 tarihindeki sat\u0131\u015f da bu de\u011fer \u00fczerinden ger\u00e7ekle\u015ftirilmi\u015ftir.<\/em><\/p>\n Oto nakliyesinde kullan\u0131lmak \u00fczere \u00e7ekici haline getirilen ve tamire muhta\u00e7 \u00e7ekici olarak sat\u0131ld\u0131\u011f\u0131 saptanan arac\u0131n, yukar\u0131da de\u011finilen t\u00fcm \u00f6zellikleri g\u00f6z \u00f6n\u00fcne al\u0131nmaks\u0131z\u0131n uygulanan tarhiyatta hukuka uygunluk bulunmad\u0131\u011f\u0131 gibi<\/strong> tarhiyat\u0131n yaz\u0131l\u0131 gerek\u00e7e ile de\u011fi\u015ftirilmesi yolundaki kararda hukuka uygun d\u00fc\u015fmemi\u015ftir.\u201d (DVDDGK\u2019, E. 1999\/71, K. 1999\/457 say\u0131l\u0131 Karar\u0131<\/strong>)<\/em><\/p>\n G\u0130B, bir g\u00f6r\u00fc\u015f\u00fcnde hasarl\u0131 bir arac\u0131n sigorta \u015firketi taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye sat\u0131lmas\u0131 i\u015fleminde, arac\u0131n \u015firket aktifinde kay\u0131tl\u0131 oldu\u011fu hususu dikkate al\u0131narak, bu sat\u0131\u015f i\u015flemi i\u00e7in \u015firket taraf\u0131ndan arac\u0131n sat\u0131ld\u0131\u011f\u0131 \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s ad\u0131na \u201csat\u0131\u015f bedeli tutar\u0131nda\u201c <\/em><\/strong>fatura d\u00fczenlenmesi gerekti\u011fi, toplam sigorta tazminat\u0131n\u0131n, arac\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye sat\u0131\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u0131sm\u0131 i\u00e7in ise \u015firket taraf\u0131ndan sigorta \u015firketine fatura d\u00fczenlenmesi gerekti\u011fine de\u011finmi\u015ftir. KDV a\u00e7\u0131s\u0131ndan ise arac\u0131n hurda olup olmad\u0131\u011f\u0131 istisna a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir[1].<\/p>\n Yukar\u0131da ifade edildi\u011fi \u00fczere kasko de\u011feri ara\u00e7 sat\u0131\u015f\u0131nda gelir ve kurumlar vergisi ile KDV a\u00e7\u0131s\u0131ndan do\u011frudan dikkate al\u0131nacak hukuki bir \u00f6l\u00e7\u00fc de\u011fildir. Kasko de\u011feri sadece har\u00e7 bedelinin tespitinde dikkate al\u0131nabilecek bir konudur.<\/strong><\/p>\n Ger\u00e7ek sat\u0131\u015f de\u011feri, banka veya finans kanal\u0131yla ger\u00e7ekle\u015fen \u00f6demeler yoluyla veya gerekli olan di\u011fer inand\u0131r\u0131c\u0131 ve tevsik kabiliyeti olan belge veya gerek\u00e7elerle her zaman ispatlanabilecektir.<\/p>\n [1] Ankara Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n B.07.1.G\u0130B.4.06.17.01-KDV-3:2010-14029-16-790 say\u0131 28\/09\/2011 tarihli \u00d6zelgesi.<\/p>\n Ara\u00e7 Sat\u0131\u015f Kasko De\u011feri Ali \u00c7AKMAKCI Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i cakmakciali@taxauditingymm.com\u00a0 \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]> Giri\u015f: Kamuoyunda da yanl\u0131\u015f yorumlamalara neden oldu\u011fundan, ara\u00e7 sat\u0131\u015flar\u0131nda \u201ckasko de\u011ferinin\u201d vergisel a\u00e7\u0131dan \u00f6zel olarak de\u011ferlendirilmesi gerekmektedir. A\u015fa\u011f\u0131daki \u00e7al\u0131\u015fmada konunun tart\u0131\u015fma boyutlar\u0131 vergi hukuku a\u00e7\u0131s\u0131ndan yasal altyap\u0131s\u0131 ile birlikte incelenmektedir.…\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
Ba\u011f\u0131ms\u0131z Denet\u00e7i
cakmakciali@taxauditingymm.com\u00a0<\/strong> <\/p>\nGiri\u015f:<\/strong><\/span><\/h4>\n
\n
II-Gelir-Kurumlar Vergisi A\u00e7\u0131s\u0131ndan De\u011ferlendirme:<\/span><\/h4>\n