Dr. Mustafa ALPASLAN
SMMM<\/strong>
{yootooltip title=[ $\"\"$ ]}Ankara – 1980{\/yootooltip}<\/p>\n

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D\u00f6nem sonu veya d\u00f6nem i\u00e7inde, i\u015fletmelerin, kasa hesab\u0131 bakiyelerinin \u00e7ok b\u00fcy\u00fck mebla\u011flarda olmas\u0131 durumunda bu paran\u0131n kasada olamayaca\u011f\u0131   ortaklar taraf\u0131ndan kullan\u0131lm\u0131\u015f olabilece\u011fi iddias\u0131yla transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 kabul edilerek cezal\u0131 tarhiyat riski her zaman mevcuttur.<\/span> <\/span><\/a>[1]<\/span><\/span><\/span> <\/span><\/p>\n
Bilindi\u011fi gibi, \u015firketin ortaklar\u0131na veya ortaklar\u0131yla ili\u015fkili bulunan ki\u015filere emsaline k\u0131yasen d\u00fc\u015f\u00fck faizle   veya faizsiz olarak verdikleri paralar\u0131n \u201c\u00f6rt\u00fcl\u00fc kazan\u00e7\u201d say\u0131lmaktad\u0131r.    Buna g\u00f6re de, hi\u00e7bir gelir sa\u011flama amac\u0131 g\u00fcd\u00fclmeden \u015firketin kasas\u0131nda TL veya d\u00f6viz cinsinden i\u015fletmenin nakit gereksinimi \u00fczerinde para tutulmas\u0131 ile ortaklara veya bunlar\u0131n ili\u015fkili bulundu\u011fu kimselere emsaline nazaran d\u00fc\u015f\u00fck faizle veya faizsiz   para verilmesi aras\u0131nda   bir fark bulunmamaktad\u0131r. (KVK md.12 ve 13)<\/span><\/span><\/p>\n
Ger\u00e7ek ve t\u00fczel ki\u015filerde (adi ortakl\u0131klar ve \u015fah\u0131s i\u015fletmeleri dahil) d\u00f6nem sonu kasa bakiyesinin   i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re ve i\u015f hacmine g\u00f6re uygun bir miktarda nakit para (cash money) bulundurulmas\u0131 gerekmektedir.   Di\u011fer taraftan, i\u015fletmenin kasa hesab\u0131n\u0131 kullanmak suretiyle yapm\u0131\u015f oldu\u011fu b\u00fct\u00fcn tahsilat veya tediyatlar\u0131n belli bir miktar\u0131 a\u015fan tahsilat ve \u00f6demeleri i\u00e7in   i\u015flemlerin bankadan veya \u00f6zel finans kurumlar\u0131 \u00fczerinden yap\u0131lmas\u0131 zorunludur. (Bkz. VUK md.257 ve ilgili olarak VUK GT 320). <\/span><\/p>\n
Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan VUK m\u00fck. md. 257 h\u00fckm\u00fcne g\u00f6re   yay\u0131mlanan 320 seri nolu genel tebli\u011fe g\u00f6re birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulden tespit edilenler, defter tutmak zorunda olan \u00e7ift\u00e7iler, serbest meslek erbab\u0131 ile vergiden ba\u011f\u0131\u015f\u0131k esnaf\u0131n kendi aralar\u0131nda yapacaklar\u0131 ticari muameleler ile nihai t\u00fcketicilerden   mal veya hizmet bedeli olarak yapacaklar\u0131 8.000,00 TL\u2019yi a\u015fan   \u00f6deme ve tahsilatlar i\u00e7in banka, PTT, \u00f6zel finans kurumlar\u0131 \u00fczerinden ger\u00e7ekle\u015ftirilmesi zorunludur. Aksi takdirde bu durumun tespiti halinde i\u015flem tutar\u0131 \u00fczerinden %5 \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmektedir. (Bkz. VUK m\u00fck. md.355). Bir takvim y\u0131l\u0131 i\u00e7erisinde kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131 toplam\u0131 940.000,00 TL\u2019den fazla olamaz.   Bu \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 rapora dayal\u0131 olarak kesildi\u011fi takdirde tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131na girmektedir. E\u011fer, bu ceza, vergi dairesi taraf\u0131ndan do\u011frudan do\u011fruya kesilmesi halinde 213 say\u0131l\u0131 VUK md. 376 h\u00fckm\u00fcne g\u00f6re 1\/3 indirim uygulanacakt\u0131r.<\/span><\/p>\n
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<\/a>[1]<\/span><\/span> Ortaklara bor\u00e7 para kulland\u0131rma i\u015flemleri ile ilgili KDV riski uzun y\u0131llard\u0131r tart\u0131\u015f\u0131lmaktad\u0131r.   En son Dan\u0131\u015ftay kararlar\u0131na g\u00f6re bu konuda KDV uygulamas\u0131 gerekti\u011fi y\u00f6n\u00fcnde kararlar m\u00fcstakar hale gelmektedir. \u00d6nceki Dan\u0131\u015ftay kararlar\u0131na g\u00f6re ise KDV uygulanmayaca\u011f\u0131 y\u00f6n\u00fcnde kararlar uygulanmaktad\u0131r. \u00d6rne\u011fin, 13.6.2003 g\u00fcn ve E:2002\/631-K:2003\/332 say\u0131l\u0131 Dan\u0131\u015ftay VDDGK karar\u0131nda ise, davac\u0131 kurumun ortaklar\u0131na \u00f6d\u00fcn\u00e7 para vermesinin finansman hizmeti oldu\u011fundan bahisle, KDV\u2019ye tabi tutularak tarhiyat yap\u0131lmas\u0131n\u0131n hukuka ayk\u0131r\u0131 oldu\u011fu \u015feklinde karar verilmi\u015ftir. <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n
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