PWC Vergi Direkt\u00f6r\u00fc \u0130stanbul Ticaret \u00dcniversitesi
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Sermaye \u015eirketlerinin Tasfiye, Birle\u015fme, Devir ve B\u00f6l\u00fcnme \u0130\u015flemleri{\/yootooltip}<\/p>\nI. KONU<\/strong><\/p>\n
Sermaye Azalt\u0131lmas\u0131 Nedeniyle Sermayenin Ortaklara \u0130adesinde Sermayeye Eklenen Yeniden De\u011ferleme De\u011fer Art\u0131\u015f\u0131 Fonlar\u0131n\u0131n Vergilendirilmesi<\/h3>\n
Konuya ili\u015fkin olarak a\u00e7\u0131klamalar\u0131m\u0131za ge\u00e7mezden \u00f6nce, Gaziantep Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca verilen 30.12.2011 tarih ve B.07.1.G\u0130B.4.7.15.01-11-515-56-77 say\u0131l \u00f6zelgeye aynen a\u015fa\u011f\u0131da yer vermek suretiyle ba\u015flamak istiyorum. <\/p>\n
[\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunuzda, sermaye hesab\u0131n\u0131z\u0131n nakit art\u0131r\u0131mlar, ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n sermayeye ilavesi ve yeniden de\u011ferleme de\u011fer art\u0131\u015f fonunun sermayeye eklenmesinden olu\u015ftu\u011fu hususu belirtilmi\u015f ve sermaye azalt\u0131lmas\u0131 sonucunda vergisel olarak yap\u0131lmas\u0131 gereken i\u015flemler konusunda Ba\u015fkanl\u0131\u011f\u0131m\u0131z\u0131n g\u00f6r\u00fc\u015f\u00fc sorulmu\u015ftur.<\/p>\n
Kurumlar Vergisi Kanununun 6 nc\u0131 maddesinde, kurumlar vergisi m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde elde ettikleri safi kurum kazanc\u0131 \u00fczerinden hesaplanaca\u011f\u0131 ve safi kurum kazanc\u0131n\u0131n tespitinde, Gelir Vergisi Kanununun ticari kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinin (b) alt bend, Kurumlar Vergisi Kanununun 15 inci maddesinin ikinci f\u0131kras\u0131 ile 30 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda k\u00e2r paylar\u0131 \u00fczerinden yap\u0131lacak vergi kesintisine ili\u015fkin h\u00fck\u00fcmlere yer verilmi\u015ftir. 03.02.2009 tarik ve 2009\/14592,14593 ve 14594 say\u0131l\u0131 Bakanlar Kurulu Kararlar\u0131 uyar\u0131nca k\u00e2r paylar\u0131 \u00fczerinden yap\u0131lacak vergi kesinti oranlar\u0131 %15 olarak belirlenmi\u015ftir.<\/p>\n
Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin m\u00fclga (5024 say\u0131l\u0131 kanunun 2 nci maddesiyle de\u011fi\u015fmeden \u00f6nceki ba\u015fl\u0131k) \u201cYeniden De\u011ferleme\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n;<\/p>\n
-4 \u00fcnc\u00fc bendinde, \u201c\u2026..M\u00fckellefler de\u011fer art\u0131\u015f\u0131n\u0131, pasifte bir fon hesab\u0131nda g\u00f6sterirler. Kurumlar vergisi m\u00fckellefleri, de\u011fer art\u0131\u015f\u0131n\u0131n tam\u0131n\u0131 sermayelerine ilave edebilirler. Bu suretle sermayeye eklenen de\u011fer art\u0131\u015flar\u0131, ortaklar taraf\u0131ndan i\u015fletmeye ilave edilmi\u015f k\u0131ymetler olarak kabul edilir. De\u011ferleme yap\u0131lan kuruma i\u015ftirak eden i\u015fletmelerin aktifinde bu nedenle meydana gelen art\u0131\u015flar ise pasifte \u00f6zel bir kar\u015f\u0131l\u0131k hesab\u0131nda g\u00f6sterilir ve bu kar\u015f\u0131l\u0131k sermayenin c\u00fcz\u00fc addolunur. Kar\u015f\u0131l\u0131k hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f\u0131 kurumlar taraf\u0131ndan sermayeye eklenebilir. Bu i\u015flemler kar da\u011f\u0131t\u0131m\u0131 say\u0131lmaz.\u201d<\/p>\n
-7 nci bendinde ise, \u201cDe\u011fer art\u0131\u015f fonu, sermayeye ilave d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde, bu i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin bu d\u00f6nemde vergiye tabi tutulur. Gelir vergisi m\u00fckelleflerince ayr\u0131lan de\u011fer art\u0131\u015f fonu ba\u015fka bir hesaba aktar\u0131lamaz; aktar\u0131lmas\u0131 veya sermaye ilave edilmesi halinde i\u015fletmeden \u00e7ekilen de\u011fer olarak kabul edilir.\u201d<\/p>\n
h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n
Sermaye azalt\u0131m\u0131n\u0131n, ortaklar taraf\u0131ndan nakden veya aynen yap\u0131lan \u00f6demelerden kaynaklanmas\u0131 halinde, ortaklar\u0131n esas olarak i\u015fletmeye koyduklar\u0131 sermayeyi T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde geri alm\u0131\u015f olmalar\u0131 nedeniyle m\u00fckellefiyet stat\u00fcs\u00fcne bak\u0131lmaks\u0131z\u0131n vergilendirme i\u015flemi yap\u0131lmayacakt\u0131r.<\/p>\n
Yap\u0131lacak olan sermaye azalt\u0131m\u0131nda da, \u00f6ncelikle yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu ve ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n i\u015fletmeden \u00e7ekildi\u011finin kabul\u00fc gerekmekte olup, azalt\u0131lan sermaye tutar\u0131, yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu ve ge\u00e7mi\u015f y\u0131l karlar\u0131 tutar\u0131ndan fazla ise, fazlal\u0131\u011f\u0131n \u015firket ortaklar\u0131 taraf\u0131ndan nakit olarak konulan sermayeden kaynakland\u0131\u011f\u0131 kabul edilecektir.<\/p>\n
Bu h\u00fck\u00fcm ve a\u00e7\u0131klamalara g\u00f6re;<\/p>\n
-Daha \u00f6nceki y\u0131llarda \u015firket sermayesine eklenmi\u015f olan ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n, \u015firketin sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 sebebiyle ortaklara da\u011f\u0131t\u0131lmas\u0131 durumunda, kar da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi kesintisi yap\u0131lmas\u0131,<\/p>\n
-Daha \u00f6nce sermayeye eklenmi\u015f olan yeniden de\u011ferleme de\u011fer art\u0131\u015f fonunun, \u015firketin sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 sebebiyle ortaklara da\u011f\u0131t\u0131lmas\u0131 halinde, i\u015fletmeden \u00e7ekilen tutarlar\u0131n \u00f6ncelikle kurumlar vergisine, vergi sonras\u0131 da\u011f\u0131t\u0131lan kazan\u00e7 da k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi kesintisine tabi tutulmas\u0131,<\/p>\n
-\u015eirket ortaklar\u0131 taraf\u0131ndan \u015firkete nakden veya aynen konulan sermaye ticari kazanc\u0131n bir unsuru olmad\u0131\u011f\u0131ndan, sermaye azalt\u0131lmas\u0131na konu edilen tutar \u00fczerinden vergi hesaplanmamas\u0131 ve stopaj yap\u0131lmamas\u0131 ,<\/p>\n
gerekmektedir.]<\/p>\n
Bu \u00f6zelge ile; azalt\u0131lan sermayenin b\u00fcnyesinde ortaklar taraf\u0131ndan nakdi veya ayni sermaye d\u0131\u015f\u0131nda yeniden de\u011ferlenme de\u011fer art\u0131\u015f fonu ile ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n bulunmas\u0131 durumunda, yap\u0131lacak sermaye azalt\u0131m\u0131nda \u00f6ncelikli olarak yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu ve ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n i\u015fletmeden \u00e7ekildi\u011finin kabul\u00fc gerekti\u011fi belirtilerek gerekli vergilemenin yap\u0131laca\u011f\u0131, azalt\u0131lan sermaye tutar\u0131n\u0131n yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu ile ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 toplam\u0131ndan fazla olmas\u0131 durumunda a\u015fan k\u0131sm\u0131n, ortaklar taraf\u0131ndan konulan nakdi veya ayni sermaye kabul edilerek herhangi bir vergileme yap\u0131lmamas\u0131 gerekti\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r<\/p>\n
Burada \u00f6ncelikli olarak belirtilmesi gereken husus, enflasyon d\u00fczeltmesi i\u015flemlerinin yap\u0131ld\u0131\u011f\u0131 y\u0131lda ilgili i\u015fletmeler sermayeye ilave edilen yeniden de\u011ferleme de\u011fer art\u0131\u015f fonlar\u0131n\u0131, sonu\u00e7 itibariyle, a\u015fa\u011f\u0131da belirtilen kay\u0131tla iptal etmeleri, yani sermaye hesab\u0131ndan \u00e7\u0131kartarak enflasyon d\u00fczetme k\u00e2r\/zarar hesab\u0131na aktarm\u0131\u015f olmalar\u0131 gerekmektedir.<\/p>\n
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500 SERMAYE HESABI \u2026\u2026\u2026\u2026\u2026\u2026..TL<\/p>\n
648 ENFLASYON D\u00dcZELMES\u0130 K\/Z \u2026\u2026\u2026\u2026\u2026\u2026\u2026TL<\/p>\n
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Dolay\u0131s\u0131yla i\u015fletmelerin sermayelerinde b\u00f6yle bir fonun varl\u0131\u011f\u0131ndan s\u00f6z edilemez. Ancak yeniden de\u011ferleme de\u011fer art\u0131\u015f fonunu da b\u00fcnyesinde bar\u0131nd\u0131ran enflasyon d\u00fczeltme k\u00e2rlar\u0131ndan enflasyon d\u00fczeltme zararlar\u0131n\u0131n mahsubundan sonra kalan fark\u0131n sermayeye ilavesi sonras\u0131nda sermaye azaltmas\u0131na gidilmesinde, yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu olarak de\u011fil, enflasyon d\u00fczeltme farklar\u0131n\u0131n i\u015fletmeden \u00e7ekilmesi olarak cari d\u00f6nem kar\u0131 ile irtibatland\u0131r\u0131lmaks\u0131z\u0131n \u00f6nce kurumlar vergisine ve daha sonrada %15 k\u00e2r da\u011f\u0131t\u0131m stopaj\u0131na tabi tutulmas\u0131 gerekir.<\/p>\n
\u00d6zelgede vergilendirme ile ilgili olarak de\u011finilmesi gereken ikinci husus; \u201cYap\u0131lacak olan sermaye azalt\u0131m\u0131nda da, \u00f6ncelikli olarak yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu (bize g\u00f6re enflasyon d\u00fczelme olumlu fark\u0131) ile ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n i\u015fletmeden \u00e7ekildi\u011finin kabul\u00fc gerekti\u011fi\u201d belirlemesinin yasal dayana\u011f\u0131 bulunmamaktad\u0131r.<\/p>\n
Bu durumda sermaye azalt\u0131lmas\u0131 nedeniyle ortaklara iade edilen sermaye paylar\u0131n\u0131n vergilendirilmesinde dikkate al\u0131nacak vergi matrah\u0131n hesaplanmas\u0131na y\u00f6nelik g\u00f6r\u00fc\u015flere a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n
Birinci G\u00f6r\u00fc\u015f: Bu g\u00f6r\u00fc\u015fe g\u00f6re sermayenin azalt\u0131lmas\u0131nda ilk giren ilk \u00e7\u0131kar y\u00f6ntemi uygulanmal\u0131d\u0131r. Burada azalt\u0131lan sermayenin ilk konulan kurulu\u015f sermayesinden ba\u015flan\u0131larak son art\u0131r\u0131lan sermayeye do\u011fru bir s\u0131ra takip edilmesi gerekmektedir.<\/p>\n
\u0130kinci G\u00f6r\u00fc\u015f: Bu g\u00f6r\u00fc\u015fe g\u00f6re sermayenin azalt\u0131lmas\u0131nda son giren ilk \u00e7\u0131kar y\u00f6ntemi uygulanmal\u0131d\u0131r. Burada azalt\u0131lan sermayenin \u00f6ncelikli olarak son sermaye art\u0131r\u0131m\u0131ndan yap\u0131lmas\u0131 kabul edilerek ilk kurulu\u015f sermayesine do\u011fru bir s\u0131ra takip edilmesi gerekmektedir.<\/p>\n
\u00dc\u00e7\u00fcnc\u00fc G\u00f6r\u00fc\u015f: Bu g\u00f6r\u00fc\u015fe g\u00f6re sermayenin azalt\u0131lmas\u0131nda sermaye yap\u0131s\u0131n\u0131 olu\u015fturan t\u00fcm unsurlar\u0131n toplam sermaye i\u00e7indeki oranlar\u0131 dikkate al\u0131narak, her sermaye unsurdan azaltma yap\u0131lm\u0131\u015f oldu\u011fu esas\u0131na dayan\u0131r.<\/p>\n
Bu y\u00f6ntemlerden birinin kullan\u0131larak azalt\u0131lan sermayenin hangi unsurlardan kaynakland\u0131\u011f\u0131 belirlenir ve buna g\u00f6re yukar\u0131daki a\u00e7\u0131klamalar do\u011frultusunda gerekli vergileme i\u015flemleri yap\u0131l\u0131r.<\/p>\n
Bu \u00fc\u00e7 fark\u0131 y\u00f6ntemin kullan\u0131lmas\u0131 farkl\u0131 sonu\u00e7lar do\u011furdu\u011fu ger\u00e7e\u011fi g\u00f6z\u00f6n\u00fcne al\u0131narak ve uygulama birli\u011finin ve vergilemede adaletin sa\u011flanmas\u0131 bak\u0131m\u0131nda yap\u0131lan vergi d\u00fczenlemelerinde konunun ele al\u0131narak yasal bir d\u00fczenleme yap\u0131lmas\u0131n\u0131n daha do\u011fru bir yakla\u015f\u0131m olaca\u011f\u0131n\u0131 belirtmek yerinde olacakt\u0131r..<\/p>\n
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Not: Sermayeniz azalt\u0131lmas\u0131 konusundaki geni\u015f bilgiyi, S\u00dcRYAY \u201cVergici ve Muhasebeciyle Diyalog\u201d Dergisini Mart-2011\/275 say\u0131s\u0131nda yay\u0131mlanan \u201cSermaye azalt\u0131lmas\u0131 sonras\u0131nda ortaklara iade edilen sermaye paylar\u0131n\u0131n vergi kanunlar\u0131 kar\u015f\u0131s\u0131ndaki durumu\u201d ba\u015fl\u0131kl\u0131 makalede bulabilirsiniz.<\/p>\n
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Dr. Ahmet KAVAK – YMM PWC Vergi Direkt\u00f6r\u00fc \u0130stanbul Ticaret \u00dcniversitesi{yootooltip title=[]}Sermaye \u015eirketlerinin Tasfiye, Birle\u015fme, Devir ve B\u00f6l\u00fcnme \u0130\u015flemleri{\/yootooltip} I. KONU Sermaye Azalt\u0131lmas\u0131 Nedeniyle Sermayenin Ortaklara \u0130adesinde Sermayeye Eklenen Yeniden De\u011ferleme De\u011fer Art\u0131\u015f\u0131 Fonlar\u0131n\u0131n Vergilendirilmesi Konuya ili\u015fkin olarak a\u00e7\u0131klamalar\u0131m\u0131za ge\u00e7mezden \u00f6nce, Gaziantep Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca verilen 30.12.2011 tarih ve B.07.1.G\u0130B.4.7.15.01-11-515-56-77 say\u0131l \u00f6zelgeye aynen a\u015fa\u011f\u0131da yer vermek […]<\/p>\n","protected":false},"author":1,"featured_media":4485,"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-4725","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\/4725","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=4725"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4725\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4485"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}