{"id":4359,"date":"2009-06-22T09:38:29","date_gmt":"2009-06-22T06:38:29","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/confidencetogovernance\/"},"modified":"2009-06-22T09:38:29","modified_gmt":"2009-06-22T06:38:29","slug":"confidencetogovernance","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4359","title":{"rendered":"B\u00f6yle Uygulamalar \u0130dareye G\u00fcveni Sarsar"},"content":{"rendered":"

Erdo\u011fan SA\u011eLAM<\/strong>{yootooltip title=[\"YMM]}\u0130stanbul – 198? mezunu{\/yootooltip} <\/p>\n

Maliye, Do\u011fan Yay\u0131n Holding\u2019in (DYH) Do\u011fan TV hisselerinin y\u00fczde 25\u2019inin Axel Springer\u2019e sat\u0131\u015f\u0131 ile ilgili olarak cezal\u0131 vergi tarhiyat\u0131 yapt\u0131. Tarhiyat\u0131n b\u00fcy\u00fck k\u0131sm\u0131 holdingin yapm\u0131\u015f oldu\u011fu i\u015ftirak hissesi sat\u0131\u015f\u0131na ili\u015fkin oldu\u011fu i\u00e7in bug\u00fcn sadece bu konuyu irdeleyece\u011fim. Ancak bu vesileyle s\u00f6ylemeliyim ki di\u011fer tarhiyatlar da hatal\u0131.<\/p>\n

Uygulamay\u0131 k\u0131saca \u00f6zetlemek istiyorum. DYH, 2007\u2019de yapt\u0131\u011f\u0131 i\u015ftirak sat\u0131\u015f i\u015fleminde 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 5\/1-e maddesinde d\u00fczenlenmi\u015f olan istisnadan yararlanm\u0131\u015f. Buna g\u00f6re kurumlar\u0131n aktifinde 2 y\u0131ldan uzun bir s\u00fcre ile yer alm\u0131\u015f i\u015ftirak hisselerinin sat\u0131\u015f\u0131ndan do\u011fan kazanc\u0131n y\u00fczde 75\u2019i, sat\u0131\u015f bedelinin sat\u0131\u015f\u0131 izleyen ikinci y\u0131l\u0131n sonuna kadar tahsil edilmesi \u015fart\u0131yla kurumlar vergisinden m\u00fcstesna, kalan y\u00fczde 25 vergiye tabi.<\/span><\/p>\n

\u0130stisna edilen kazanc\u0131n pasifte bir fon hesab\u0131na al\u0131nmas\u0131 gerekiyor. Bu fon izleyen be\u015finci y\u0131l\u0131n sonuna kadar sermeyeye ilave d\u0131\u015f\u0131nda ba\u015fkaca bir ama\u00e7 i\u00e7in kullan\u0131lam\u0131yor.
Olayda istisna \u015fartlar\u0131n\u0131n sa\u011flan\u0131p sa\u011flanmad\u0131\u011f\u0131na bakt\u0131\u011f\u0131m\u0131zda, sat\u0131\u015f ister 2006\u2019da, isterse 2007\u2019de yap\u0131lm\u0131\u015f say\u0131ls\u0131n \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz. Sat\u0131lan hisse senetleri 2 y\u0131ldan uzun s\u00fcre elde tutulmu\u015f ve sat\u0131\u015f kazanc\u0131 s\u00fcresinde tahsil edilmi\u015f.<\/p>\n

\u0130lk anla\u015fma sat\u0131\u015f vaadi<\/strong>
O halde i\u015flem neden ele\u015ftirildi diye bakt\u0131\u011f\u0131m\u0131zda, inceleme eleman\u0131n\u0131n sat\u0131\u015f\u0131n 2006\u2019da yap\u0131ld\u0131\u011f\u0131n\u0131 kabul etti\u011fini ve istisnay\u0131 reddetti\u011fini g\u00f6r\u00fcyoruz. Bu nedenle kazanc\u0131n tamam\u0131 \u00fczerinden vergi sal\u0131yor, ceza kesiyor.<\/p>\n

Sat\u0131\u015f\u0131n 2007\u2019de yap\u0131lm\u0131\u015f oldu\u011fu tart\u0131\u015fmas\u0131z. \u00c7\u00fcnk\u00fc hisse senedi sat\u0131\u015flar\u0131nda sat\u0131\u015f\u0131n ne zaman ger\u00e7ekle\u015fmi\u015f say\u0131laca\u011f\u0131n\u0131 T\u00fcrk T\u00fccaret Kanunu (TTK) d\u00fczenler. Buna g\u00f6re hisse senedi ne zaman devredilmi\u015fse sat\u0131\u015f o anda ger\u00e7ekle\u015fmi\u015f say\u0131l\u0131r.<\/p>\n

Her ne kadar sat\u0131\u015fa ili\u015fkin prensip anla\u015fmas\u0131 2006\u2019da yap\u0131lm\u0131\u015f olsa da sat\u0131\u015f\u0131n, s\u00f6zle\u015fme tarihinde ger\u00e7ekle\u015fti\u011fi s\u00f6ylenemez. \u00c7\u00fcnk\u00fc bu sat\u0131\u015f vaaadi niteli\u011findedir ve \u00f6ng\u00f6r\u00fclen baz\u0131 hususlar\u0131n (incelemelerin tamamlanmas\u0131, Rekabet Kurulu izni vs.) ger\u00e7ekle\u015fmesi ko\u015fuluyla hisse devredilece\u011fi kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. <\/p>\n

\u00d6deme tarihinin \u00f6nemi yok<\/strong>
Sat\u0131lan hisseler nama yaz\u0131l\u0131. 2 Ocak 2007\u2019de ciro ve teslim edildikten sonra pay defterine kaydedilmi\u015f. Pay defterine bu tarih itibariyle kaydedilmi\u015f oldu\u011fu i\u00e7in de devir \u015firket a\u00e7\u0131s\u0131ndan bu tarih itibariyle h\u00fck\u00fcm ifade ediyor.<\/p>\n

Sat\u0131\u015f bedelinin ne zaman tahsil edildi\u011finin hi\u00e7bir \u00f6nemi yok. Tahsilat istisnan\u0131n uygulanabilmesi a\u00e7\u0131s\u0131ndan \u00f6nemli.<\/p>\n

\u0130nceleme eleman\u0131n\u0131n, bilin\u00e7li olarak devrin geciktirildi\u011fini d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fc anla\u015f\u0131l\u0131yor. Bunu d\u00fc\u015f\u00fcnebilir ancak buradan hareketle sat\u0131\u015f\u0131 2006\u2019ya \u00e7ekemez, buna hakk\u0131 yok. Hakl\u0131 olsa bile istisnay\u0131 t\u00fcmden reddetmesi hatal\u0131. Olsa olsa sat\u0131\u015f 2006\u2019da yap\u0131lm\u0131\u015f say\u0131larak ve tabii ki m\u00fckellefin kanuni istisna hakk\u0131 kabul edilerek tarhiyat \u00f6nerilebilirdi.<\/p>\n

D\u00fczeltme hile de\u011fildir<\/strong>
\u0130stisnan\u0131n, \u201ckazanc\u0131n y\u00fczde 75\u2019i pasifte \u00f6zel bir fon hesab\u0131na al\u0131nmad\u0131, dolay\u0131s\u0131yla \u015fartlar 2006 y\u0131l\u0131 itibariyle sa\u011flanamad\u0131\u201d diye reddedilmesi de hatal\u0131. M\u00fckellef istisnadan yararlanma iradesini sat\u0131\u015f 2007\u2019de ger\u00e7ekle\u015fti\u011fi i\u00e7in bu y\u0131lda ortaya koymu\u015f ve kazanc\u0131n y\u00fczde 75\u2019ini fon hesab\u0131na bu y\u0131lda alm\u0131\u015ft\u0131r.
Cezan\u0131n 3 kat\u0131 olmas\u0131 da hatal\u0131. Normalde ziyaa u\u011frat\u0131lan verginin bir kat\u0131 olarak uygulan\u0131r. Vergi ziya\u0131na a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f fiillerle (sahte belge d\u00fczenlemek, kullanmak, \u00e7ift defter, hesap ve muhasebe hilesi gibi) sebebiyet verildi\u011fi takdirde ceza 3 kat kesilir. Denetim eleman\u0131, DYH\u2019nin sat\u0131\u015f kazanc\u0131n\u0131 \u00f6nce 2006 itibariyle hesaplad\u0131\u011f\u0131 ve defterlerine kaydetti\u011fi, sonra bunu ters kay\u0131tla iptal etti\u011fi i\u00e7in hesap ve muhasebe hilesi yapt\u0131\u011f\u0131n\u0131 ileri s\u00fcrmektedir.<\/p>\n

Yap\u0131lan basit ve kanuna uygun bir d\u00fczeltme i\u015flemi. Sat\u0131\u015f s\u00fcreci 2006 sonuna kadar tamamlanamad\u0131\u011f\u0131 ve hisse devri yap\u0131lamad\u0131\u011f\u0131 i\u00e7in yap\u0131lan sat\u0131\u015f kayd\u0131n\u0131n iptal edildi\u011fi anla\u015f\u0131lmaktad\u0131r. Bu normal bir d\u00fczeltme. Cezan\u0131n 3 kat uygulanmas\u0131 uzla\u015fma hakk\u0131n\u0131 da ortadan kald\u0131r\u0131yor. Sonu\u00e7 itibariyle, yap\u0131lan i\u015flemin tutarl\u0131 bir taraf\u0131 yoktur. Her taraf\u0131 hatal\u0131d\u0131r.<\/p>\n

Yirmi y\u0131l\u0131 a\u015fk\u0131n s\u00fcredir vergicilik yap\u0131yorum. B\u00f6yle yanl\u0131\u015f ve haks\u0131z bir uygulama g\u00f6rmedim. Yap\u0131lanlar bir m\u00fckellef olarak da beni korkutuyor. G\u00fcvenimi her ge\u00e7en g\u00fcn kaybediyor, \u00fcz\u00fcl\u00fcyor ve s\u0131k\u0131\u015ft\u0131\u011f\u0131m\u0131 hisssediyorum.<\/span><\/p>\n

Kaynak:<\/strong> www.milliyet.com.tr<\/a>
Tarih<\/strong>\u00a0\u00a0\u00a0 :<\/strong> 20.02.2009 <\/p>\n","protected":false},"excerpt":{"rendered":"

Erdo\u011fan SA\u011eLAM{yootooltip title=[]}\u0130stanbul – 198? mezunu{\/yootooltip} Maliye, Do\u011fan Yay\u0131n Holding\u2019in (DYH) Do\u011fan TV hisselerinin y\u00fczde 25\u2019inin Axel Springer\u2019e sat\u0131\u015f\u0131 ile ilgili olarak cezal\u0131 vergi tarhiyat\u0131 yapt\u0131. Tarhiyat\u0131n b\u00fcy\u00fck k\u0131sm\u0131 holdingin yapm\u0131\u015f oldu\u011fu i\u015ftirak hissesi sat\u0131\u015f\u0131na ili\u015fkin oldu\u011fu i\u00e7in bug\u00fcn sadece bu konuyu irdeleyece\u011fim. Ancak bu vesileyle s\u00f6ylemeliyim ki di\u011fer tarhiyatlar da hatal\u0131. Uygulamay\u0131 k\u0131saca \u00f6zetlemek […]<\/p>\n","protected":false},"author":1,"featured_media":4357,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4359"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4359\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4357"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}