{"id":4843,"date":"2018-01-15T21:27:43","date_gmt":"2018-01-15T18:27:43","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/ktisadi-letmelerden-derneklere-kar-aktarm\/"},"modified":"2023-12-23T00:01:15","modified_gmt":"2023-12-22T21:01:15","slug":"ktisadi-letmelerden-derneklere-kar-aktarm","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4843","title":{"rendered":"\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131"},"content":{"rendered":"\t\t
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\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dr. Mustafa Alpaslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1980<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tmustafaalpaslan.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
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Bilindi\u011fi gibi, derneklerin kendisi vergiye tabi de\u011fildir. Ancak, derneklerin olu\u015fturduklar\u0131 iktisadi i\u015fletmeler kurumlar vergisine tabidir.<\/a>[1]\u00a0Dernekler 5253 say\u0131l\u0131 Dernekler Yasas\u0131na g\u00f6re faaliyette bulunduklar\u0131 s\u00fcrece, kazan\u00e7 payla\u015fma haricinde, yasalarla yasaklanmam\u0131\u015f belirli ve ortak bir amac\u0131 realize etmek \u00fczere asgari 7 ger\u00e7ek veya t\u00fczel ki\u015finin bilgi ve \u00e7al\u0131\u015fmalar\u0131n\u0131 s\u00fcrekli olarak birle\u015ftirmek suretiyle olu\u015fturduklar\u0131 t\u00fczel ki\u015fili\u011fe sahip ki\u015fi topluluklar\u0131n\u0131 i\u00e7ermektedir.<\/a>[2]<\/p>

Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ge\u00e7ti\u011fimiz May\u0131s ay\u0131nda derneklerin vergilendirilmesi isimli bir rehber yay\u0131nlam\u0131\u015f bulunmaktad\u0131r.\u00a0<\/a>[3]<\/p>

S\u00f6z konusu rehberin 18. sayfas\u0131n\u0131n (3.3.6) b\u00f6l\u00fcm\u00fcnde; \u201c\u0130ktisadi i\u015fletmelerin karlar\u0131n\u0131n derne\u011fe aktar\u0131m\u0131\u201d konusuna yer verilerek ilgili b\u00f6l\u00fcmde aynen \u015f\u00f6yle bir a\u00e7\u0131klama bulunmaktad\u0131r.<\/p>

\u201cGelir Vergisi Kanununun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde, i\u015ftirak hisselerinden do\u011fan kazan\u00e7lar menkul sermaye irad\u0131 olarak say\u0131lm\u0131\u015ft\u0131r. Ayn\u0131 Kanunun 94. maddesinin 6\/b-i bendinde, tam m\u00fckellef kurumlar taraf\u0131ndan; tam m\u00fckellef ger\u00e7ek ki\u015filere, gelir ve kurumlar vergisi m\u00fckellefi olmayanlara ve bu vergiden muaf olanlara da\u011f\u0131t\u0131lan, 75 inci maddenin ikinci f\u0131kras\u0131n\u0131n (1), (2) ve (3) numaral\u0131 bentlerinde yaz\u0131l\u0131 kar paylar\u0131ndan tevkifat yap\u0131laca\u011f\u0131 h\u00fck\u00fcm\u00a0alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>

Bir kazanc\u0131n i\u015ftirak kazanc\u0131 say\u0131labilmesi i\u00e7in bir ba\u015fka kurumun hisselerine sahip olunmas\u0131 zorunluluk te\u015fkil etmez, ba\u011fl\u0131 veya ait kurulu\u015fun tamam\u0131na sahip olunmas\u0131 halinde de bir i\u015ftirak kazanc\u0131 elde edilmesi s\u00f6z konusu olacakt\u0131r. Bu nedenle derne\u011fe ait iktisadi i\u015fletmenin ba\u011fl\u0131 bulundu\u011fu derne\u011fe ba\u011f\u0131\u015f ad\u0131 alt\u0131nda da olsa aktard\u0131\u011f\u0131 tutarlar kar pay\u0131 niteli\u011finde olacakt\u0131r ve bu tutarlar \u00fczerinden Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 6 numaral\u0131 bendinin (b-i) alt bendi uyar\u0131nca %15 gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 gerekecektir.\u201d<\/p>

S\u00f6z konusu rehber Bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc yans\u0131tm\u0131\u015f oldu\u011fu gibi Gelir \u0130daresinin b\u00fct\u00fcn ilgili birimlerini ve Gelir \u0130daresinin denetim elemanlar\u0131 a\u00e7\u0131s\u0131ndan ba\u011flay\u0131c\u0131 bir \u00f6zellik arz etmektedir.<\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan benimsenen m\u00fckellef \u2013 m\u00fc\u015fteri odakl\u0131 hizmet anlay\u0131\u015f\u0131n\u0131n bir sonucu olarak may\u0131s 2012 d\u00f6neminde haz\u0131rlanan rehberde dernek \u015feklinde faaliyet g\u00f6steren t\u00fczel ki\u015filiklerin vergilendirme s\u00fcrecindeki \u00f6dev ve m\u00fckellefiyetlerine ili\u015fkin a\u00e7\u0131klamalara geni\u015f \u00f6l\u00e7\u00fcde yer verilmi\u015ftir. (Bkz. www.gib.gov.tr). S\u00f6z konusu rehberde yap\u0131lan a\u00e7\u0131klamalara g\u00f6re iktisadi i\u015fletmelerde olu\u015fan karlar\u0131n derne\u011fe transferinde GVK md. 94\/6-b-i md gere\u011fince %15 gelir vergisi tevkifat\u0131 yapmas\u0131 gerekti\u011fi belirtilmi\u015ftir.<\/p>

Son y\u0131llarda Gelir \u0130daresi, dernekleri b\u0131rak\u0131p, bunlar\u0131n olu\u015fturduklar\u0131 iktisadi i\u015fletmeleri vergi k\u0131skac\u0131na almaya \u00e7al\u0131\u015fmaktad\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesindeki rehberde yer alan bu g\u00f6r\u00fc\u015f\u00fc b\u00fct\u00fcn dernekleri ve bunlar gibi vergilenen bir\u00e7ok vak\u0131flar ile iktisadi i\u015fletme sahibi kamu t\u00fczel ki\u015filiklerini ilgilendirdi\u011finden bu g\u00f6r\u00fc\u015f\u00fcn isabet derecesi tart\u0131\u015fma g\u00f6t\u00fcrmektedir. \u00c7\u00fcnk\u00fc, bir\u00e7ok dernek do\u011frudan iktisadi hayata giremedi\u011fi i\u00e7in, iktisadi i\u015fletmeleri kanal\u0131yla cari i\u015flemlerini ancak y\u00fcr\u00fctebilmektedir.<\/p>

Sonu\u00e7 olarak, dernekler ile iktisadi i\u015fletmeleri adeta etle t\u0131rnak gibidir. Kimin kar\u0131n\u0131 kime da\u011f\u0131t\u0131yoruz ya da aktar\u0131yoruz? Sualinin cevab\u0131 tektir. Dernek ya da vakf\u0131n olan kar vergi sonras\u0131 dernek ya da vakf\u0131n ama\u00e7lar\u0131 do\u011frultusunda yine kendi tasarrufuna otomatik ge\u00e7mektedir. Ne da\u011f\u0131t\u0131m ne de kar transferi asla s\u00f6z konusu olamaz. Derneklerin veya vak\u0131flar\u0131n ayakta kalabilmesi i\u00e7in iktisadi i\u015fletmelerden beslendi\u011fi herkesin bildi\u011fi bir ger\u00e7ektir. Genelde dernekler ile iktisadi i\u015fletmeler fiziki olarak da ayn\u0131 \u00e7at\u0131 alt\u0131nda faaliyetlerini s\u00fcrd\u00fcrmektedirler.<\/a>[4]\u00a0Sivil toplum kurulu\u015flar\u0131n\u0131n geli\u015ferek daha fazla hizmet yapabilmesi i\u00e7in iktisadi i\u015fletmelere gereksinimi ku\u015fkusuzdur. Bu nedenle, derne\u011fe ait iktisadi i\u015fletmenin ba\u011fl\u0131 bulundu\u011fu derne\u011fe ba\u011f\u0131\u015f ad\u0131 alt\u0131nda aktar\u0131m yapmas\u0131 kar pay\u0131 say\u0131lamaz.<\/p>

<\/a>[1]\u00a0Bkz. 5253 say\u0131l\u0131 Dernekler Kanunu md. 1-3<\/p>

<\/a>[2]\u00a05253 say\u0131l\u0131 Dernekler Kanunu md. 1-2<\/p>

<\/a>[3]\u00a0Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, M\u00fckellef Hizmetleri Daire Ba\u015fkanl\u0131\u011f\u0131, Yay\u0131n No:146, May\u0131s 2012, www.gib.gov.tr.<\/p>

<\/a>[4]\u00a0Ayn\u0131 g\u00f6r\u00fc\u015f i\u00e7in bkz. KIRIKTA\u015e \u0130lhan, \u201c\u0130ktisadi \u0130\u015fletmelerin Air Olduklar\u0131 Dernek, Vak\u0131f ve Kamu T\u00fczel Ki\u015filiklerine Kar Aktar\u0131m\u0131nda Tevkifat Olmamal\u0131d\u0131r\u201d, Vergi D\u00fcnyas\u0131 Dergisi, Eyl\u00fcl 2012, Say\u0131:373, s.20-27<\/p>

15.01.2018<\/p>

Kaynak:\u00a0www.MuhasebeTR.com<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Anon\u0130m \u015e\u0130rket Kurman\u0131n L\u0130m\u0130ted \u015eirketlere G\u00f6re Avantajlar\u0131<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Memurlar Her Emr\u0130 Uygulamak Zorunda m\u0131d\u0131r?<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Bilindi\u011fi gibi, derneklerin kendisi vergiye tabi de\u011fildir. Ancak, derneklerin olu\u015fturduklar\u0131 iktisadi i\u015fletmeler kurumlar vergisine tabidir.[1]\u00a0Dernekler 5253 say\u0131l\u0131 Dernekler Yasas\u0131na g\u00f6re faaliyette bulunduklar\u0131 s\u00fcrece, kazan\u00e7 payla\u015fma haricinde, yasalarla yasaklanmam\u0131\u015f belirli ve ortak bir amac\u0131 realize etmek \u00fczere asgari 7 ger\u00e7ek veya t\u00fczel ki\u015finin bilgi ve \u00e7al\u0131\u015fmalar\u0131n\u0131 s\u00fcrekli olarak birle\u015ftirmek suretiyle olu\u015fturduklar\u0131 t\u00fczel ki\u015fili\u011fe sahip ki\u015fi topluluklar\u0131n\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[7,93],"tags":[],"class_list":["post-4843","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4843","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=4843"}],"version-history":[{"count":41,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4843\/revisions"}],"predecessor-version":[{"id":11434,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4843\/revisions\/11434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}