{"id":4962,"date":"2019-07-20T14:03:07","date_gmt":"2019-07-20T11:03:07","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/sat-kirala-gerial\/"},"modified":"2025-11-30T01:09:30","modified_gmt":"2025-11-29T22:09:30","slug":"sat-kirala-gerial","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4962","title":{"rendered":"“Sat kirala geri al” y\u00f6ntemiyle kredi alanlara vergi tuza\u011f\u0131"},"content":{"rendered":"\t\t
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Dr. Yusuf \u0130leri<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1978
Odatv Yazar\u0131<\/p>\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

\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\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\t<\/div>\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\t\t<\/div>\n\t\t
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\u201cSAT K\u0130RALA GER\u0130 AL\u201d
Y\u00d6NTEM\u0130YLE KRED\u0130 ALANLARA VERG\u0130 TUZA\u011eI<\/h2>\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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<\/p>\n

Bor\u00e7 tuza\u011f\u0131na d\u00fc\u015fm\u00fc\u015f i\u015fletmeler i\u00e7in en can al\u0131c\u0131 mesele krediye ula\u015fmakt\u0131r. Bir gelir art\u0131\u015f\u0131 da s\u00f6z konusu de\u011filse, anapara ve faizlerin geri \u00f6denmesi yeni kredilerin al\u0131nmas\u0131n\u0131 zorunlu k\u0131lar. Krediye ula\u015fmak ya\u015famsal \u00f6nemde olunca da, kredit\u00f6rler taraf\u0131ndan dayat\u0131lan ko\u015fullar\u0131n kabul\u00fc yan\u0131lsamas\u0131 tek \u00e7\u0131k\u0131\u015f yolu olur. Kredi verenler y\u00f6n\u00fcnde ise, faiz oranlar\u0131 kadar, hatta daha da \u00f6nemlisi olan, geri \u00f6demelerin g\u00fcvenli\u011fini sa\u011flamakt\u0131r. \u00dclkemizde son k\u0131rk y\u0131ld\u0131r y\u00fcr\u00fcrl\u00fc\u011fe giren hukuki metinler incelenirse, alacak tahsilat\u0131n\u0131 kolayla\u015ft\u0131racak h\u00fck\u00fcmlerin, yasalar\u0131n ruhuna incelikle i\u015flendi\u011fi g\u00f6r\u00fcl\u00fcr.<\/p>\n

Ad\u0131na \u201csat-kirala-geri al\u201d <\/strong>denilen 2012 tarihli 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman Kiralama Kanunu kapsam\u0131ndaki h\u00fck\u00fcmlere g\u00f6re y\u00fcr\u00fct\u00fclen kredi i\u015flemlerinde de ana tema, verilen kredinin g\u00fcvenlik i\u00e7inde geri d\u00f6n\u00fc\u015f\u00fcn\u00fc sa\u011flamak olmu\u015ftur. Bu i\u015flemlere hayat veren ve i\u015flerlik kazand\u0131ran ise vergi istisnalar\u0131d\u0131r. O kadar ki, bu alanda finans\u00f6re ta\u015f\u0131nmaz devrinde d\u00fc\u015f\u00fck oranl\u0131<\/strong> har\u00e7<\/strong>, ta\u015f\u0131nmaz\u0131n i\u015fletmeye geri devrinde ise har\u00e7 istisnas\u0131<\/strong>, teslimlere katma de\u011fer vergisi<\/strong> istisnas\u0131 ve nihayet sa\u011flanan kazan\u00e7lara kurumlar vergisi<\/strong>istisnas\u0131 getirilmi\u015ftir. H\u00fclasa verilen kredilerin g\u00fcvenlik i\u00e7erisinde geri d\u00f6nmesi ad\u0131na devlet her t\u00fcr fedakarl\u0131\u011f\u0131 en y\u00fcksek perdede yapm\u0131\u015ft\u0131r. Bu istisnalardan Kurumlar Vergisi Kanunu\u2019nun (KVK) 5\/1-j maddesinde d\u00fczenlenen istisnada ama\u00e7; \u201csat-kirala-geri al\u201d<\/strong>a konu olan k\u0131ymetin, i\u015fletme taraf\u0131ndan kredit\u00f6r kuruma sat\u0131\u015f\u0131ndan do\u011fan fiktif kazan\u00e7 ile bu k\u0131ymetin i\u015fletmeye geri devrinde do\u011fan kazanc\u0131, vergi d\u0131\u015f\u0131 tutmakt\u0131r. Ne var ki, ald\u0131klar\u0131 krediyi, faiziyle birlikte son kuru\u015funa kadar g\u00fcn\u00fc g\u00fcn\u00fcne \u00f6demi\u015f olan i\u015fletmelerin dahi, gerek istisna maddesi ve gerekse ikincil d\u00fczenlemeler kapsam\u0131ndaki uygulamalarla, i\u015fletmenin mahv\u0131na yol a\u00e7acak b\u00fcy\u00fck ve haks\u0131z vergi tarhiyatlar\u0131na muhatap kalmalar\u0131 i\u015ften bile de\u011fildir.<\/p>\n

SAT-K\u0130RALA-GER\u0130 AL S\u0130STEM\u0130N\u0130N \u0130\u015eLEY\u0130\u015e\u0130<\/strong><\/p>\n

Konunun kavranmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6ncelikle \u201csat-kirala-geri al\u201d <\/strong>sistemini, bir ta\u015f\u0131nmaz \u00fczerinde a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m. Sistemin i\u015fleyi\u015fi, kredi verenin ta\u015f\u0131nmaz\u0131 teminat almak yerine, \u201csat-kirala-geri al\u201d<\/strong> i\u015flemine konu yapmak y\u00f6n\u00fcndeki tercihiyle ba\u015flar. Sonraki ad\u0131mda, kredi talep eden kurumun \u201csat-kirala-geri al\u201d<\/strong> i\u015flemine konu olan ta\u015f\u0131nmaz\u0131, gayrimenkul de\u011ferleme \u015firketleri taraf\u0131ndan de\u011ferlenerek ger\u00e7ek\/piyasa de\u011ferleri tespit edilir. Bu i\u015flem kredi tutar\u0131n\u0131 belirlemek i\u00e7in yap\u0131l\u0131r. Bu tespitin ard\u0131ndan, ta\u015f\u0131nmaz\u0131n leasing firmas\u0131na sat\u0131\u015f i\u015flemi ger\u00e7ekle\u015ftirilir. Ta\u015f\u0131nmaz, leasing firmas\u0131n\u0131n m\u00fclkiyetinde kald\u0131\u011f\u0131 s\u00fcrece, i\u015fletme taraf\u0131ndan kullan\u0131m\u0131na devam olunur. Sat\u0131\u015f bedeli olarak i\u015fletmenin tahsil etti\u011fi tutar \u00f6z\u00fcnde bir kredidir; i\u015fletmenin kira bedeli olarak \u00f6dedi\u011fi tutarlar ise faizdir. \u015eirket kay\u0131tlar\u0131nda maliyet de\u011feri ile kay\u0131tl\u0131 olan ta\u015f\u0131nmaz, piyasa\/ger\u00e7ek de\u011feri ile devredilince, \u015firket defterlerinde bir kazan\u00e7 ortaya \u00e7\u0131kar. Bu ger\u00e7ek bir kazan\u00e7 de\u011fildir, muhasebe diliyle s\u00f6yleyecek olursak, fiktif bir kazan\u00e7t\u0131r. Bu \u015fekilde ka\u011f\u0131t \u00fczerinde ortaya \u00e7\u0131kan ve ger\u00e7ek olmayan kazanc\u0131n vergilendirilmesi zaten hukuken m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

\u0130ST\u0130SNA H\u00dcKM\u00dcNDEK\u0130 VERG\u0130 TUZAKLAR<\/strong><\/p>\n

\u0130\u015fte, \u201csat-kirala geri al\u201d <\/strong>i\u015flemine konu olan k\u0131ymetlerin, gerek i\u015fletme taraf\u0131ndan kredit\u00f6r firmaya sat\u0131\u015f\u0131ndan do\u011fan fiktif kazan\u00e7lar\u0131 ve gerekse bu k\u0131ymetin kredit\u00f6r taraf\u0131ndan i\u015fletmeye geri devrinde kaynaklanan kazan\u00e7lar\u0131 vergi d\u0131\u015f\u0131 tutmak amac\u0131yla KVK\u2019n\u0131n 5\u2019inci maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (j) bendine \u015f\u00f6yle bir istisna h\u00fckm\u00fc yaz\u0131lm\u0131\u015ft\u0131r:<\/p>\n

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A\u015fa\u011f\u0131da belirtilen kazan\u00e7lar, kurumlar vergisinden m\u00fcstesnad\u0131r: <\/em><\/p>\n

(\u2026)<\/em><\/p>\n

Her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n 6361 say\u0131l\u0131 Kanun kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla, kurumlar taraf\u0131ndan finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar ve bu kurumlarca s\u00f6z konusu varl\u0131klar\u0131n devral\u0131nd\u0131\u011f\u0131 kuruma kira s\u00fcresi sonunda devrinden do\u011fan kazan\u00e7lar.<\/em><\/p>\n

\u0130stisnadan yararlanan sat\u0131\u015f kazanc\u0131, kirac\u0131 taraf\u0131ndan pasifte \u00f6zel bir fon hesab\u0131nda tutulur ve \u00f6zel fon hesab\u0131nda tutulan bu tutar sadece kirac\u0131 taraf\u0131ndan bu varl\u0131klar i\u00e7in ayr\u0131lacak amortismanlar\u0131n (bu varl\u0131klar\u0131n kiralayan kurumlara devrinden \u00f6nce kirac\u0131daki net bilan\u00e7o aktif de\u011ferine isabet eden amortismanlar hari\u00e7) itfas\u0131nda kullan\u0131l\u0131r. \u0130stisna edilen kazan\u00e7tan herhangi bir \u015fekilde ba\u015fka bir hesaba nakledilen veya i\u015fletmeden \u00e7ekilen ya da dar m\u00fckellef kurumlarca ana merkeze aktar\u0131lan k\u0131s\u0131m i\u00e7in uygulanan istisna dolay\u0131s\u0131yla zaman\u0131nda tahakkuk ettirilmeyen vergiler ziyaa u\u011fram\u0131\u015f say\u0131l\u0131r.<\/em><\/p>\n

Maddede, kazan\u00e7\/istisna tutar\u0131n\u0131n pasifte \u00f6zel bir fon hesab\u0131ndan g\u00f6sterilmesi gerekti\u011fi vurgulanm\u0131\u015ft\u0131r. Bu vurgunun ard\u0131ndan \u00f6zel fon hesab\u0131ndaki tutar\u0131n ba\u015fka bir hesaba aktar\u0131lmas\u0131 veya i\u015fletmeden \u00e7ekilmesi halinde istisna gerek\u00e7e k\u0131l\u0131narak, tahakkuk ettirilmeyen vergiler y\u00f6n\u00fcnden cezal\u0131 tarhiyat yap\u0131laca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Oysa, fon hesab\u0131ndaki tutar\u0131n ba\u015fka bir hesaba nakledilmesi cezal\u0131 tarhiyat gerektirmez. B\u00f6yle bir durumda, yani istisna tutar\u0131n\u0131n pasifte \u00f6zel bir fon hesab\u0131 d\u0131\u015f\u0131ndaki bir hesaba aktar\u0131lmas\u0131 ve bu hesab\u0131n alt k\u0131r\u0131l\u0131mlar\u0131nda g\u00f6sterilmesi halinde, herhangi bir vergi kayb\u0131 s\u00f6z konusu olmaz; bu, muhasebe kay\u0131tlar\u0131yla d\u00fczeltilmesi m\u00fcmk\u00fcn olan bir usul ve bir \u015fekil hatas\u0131d\u0131r.<\/p>\n

\u00d6zel fon hesab\u0131ndaki tutar\u0131n i\u015fletmeden \u00e7ekilmesi ise, \u00f6rt\u00fcl\u00fc kar da\u011f\u0131t\u0131m\u0131 olarak, yaln\u0131zca kurumlar vergisi stopaj\u0131 tarhiyat\u0131na konu olabilir. Ne var ki, s\u00f6z konusu yasada, i\u015fletmede, \u00e7ekilen tutarlar i\u00e7in kullan\u0131lan, \u201cistisna dolay\u0131s\u0131yla zaman\u0131nda tahakkuk ettirilmeyen vergiler ziyaa u\u011fram\u0131\u015f say\u0131l\u0131r\u201d<\/strong> ifadesi, kurumlar vergisi stopaj\u0131n\u0131n yan\u0131 s\u0131ra, kurumlar vergisi kayb\u0131ndan ve tarhiyat\u0131ndan da s\u00f6z edildi\u011fi \u015feklinde bir kanaat olu\u015fturmaktad\u0131r. Oysa, \u201csat-kirala-geri al\u201d<\/strong> i\u015fleminde, ne ta\u015f\u0131nmaz sat\u0131lm\u0131\u015ft\u0131r; ne de ortada bir kazan\u00e7 vard\u0131r. Bir kredi temin edilmi\u015f; anapara ve faizi \u00f6dendikten sonra da teminat olarak leasing firmas\u0131n\u0131n m\u00fclkiyetine ge\u00e7irilen ta\u015f\u0131nmaz, i\u015fletmenin m\u00fclkiyetine d\u00f6necektir. Kazan\u00e7 denilen rakam, geri \u00f6denecek olan kredinin bir b\u00f6l\u00fcm\u00fcd\u00fcr. Ta\u015f\u0131nmaz\u0131 teminat olarak almak yerine do\u011frudan m\u00fclkiyetine ge\u00e7irmek, kredit\u00f6r\u00fc icra yolu ile sat\u0131\u015f gibi bir\u00e7ok k\u00fclfetten kurtard\u0131\u011f\u0131 i\u00e7in bu yol tercih edilmi\u015ftir. Kredinin tamam\u0131 geri \u00f6denmi\u015fse, istisna ko\u015fullar\u0131 yerine getirilmi\u015f demektir.<\/p>\n

Vergi kayb\u0131, ancak i\u015fletmenin kredi borcunu \u00f6dememesi halinde; leasing firmas\u0131 ta\u015f\u0131nmaz\u0131 i\u015fletmeye geri vermez ve bu nedenle \u201csat-kirala-geri al\u201d <\/strong>i\u015flemi tekemm\u00fcl etmemi\u015fse s\u00f6z konusu olabilir. Nitekim, kanunda b\u00f6yle bir halin ger\u00e7ekle\u015fmesi halinde, istisna nedeniyle tahakkuk ettirilmeyen vergilerin cezas\u0131z tahakkuk edilece\u011fi yaz\u0131lm\u0131\u015ft\u0131r. Yani, \u201csat-kirala-geri al\u201d<\/strong> i\u015fleminin tamamlanamamas\u0131 halinde dahi, istisna nedeniyle tahakkuk ettirilmeyen vergiler cezas\u0131z tahakkuk ettirilirken, istisna rakam\u0131n\u0131n sehven bile pasifte bir ba\u015fka hesap alt\u0131nda g\u00f6sterilmesi; vergi tarhiyat\u0131n\u0131n yan\u0131 s\u0131ra bir kat vergi ziya\u0131 cezas\u0131 talep edilmesine gerek\u00e7e yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

TEBL\u0130\u011eDEK\u0130 VERG\u0130 TUZAKLARI<\/strong><\/p>\n

Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 1 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fi\u2019ne kredi alan, kanunda yer almayan, i\u015fletme aleyhine istisnay\u0131 tarhiyata d\u00f6n\u00fc\u015ft\u00fcrecek baz\u0131 yeni ko\u015fullar yaz\u0131lm\u0131\u015ft\u0131r. Tebli\u011f\u2019deki ifadeyle;<\/p>\n

Bu \u00e7er\u00e7evede, fon hesab\u0131na al\u0131nma i\u015fleminin, kirac\u0131larca varl\u0131klar\u0131n kiralayanlara sat\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen hesap d\u00f6neminin ba\u015f\u0131ndan itibaren kazanc\u0131n beyan edildi\u011fi d\u00f6neme ait kurumlar vergisi beyannamesinin verildi\u011fi tarihe kadar yap\u0131lmas\u0131 gerekmektedir<\/strong>. Dolay\u0131s\u0131yla, istisna kazan\u00e7 tutar\u0131, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 d\u00f6nemin genel sonu\u00e7 hesaplar\u0131na yans\u0131yacak olup kurumlar vergisi beyannamesinin ilgili sat\u0131r\u0131nda g\u00f6sterilmek suretiyle istisnadan yararlan\u0131labilecektir. (\u2026)belirtilen s\u00fcre zarf\u0131nda s\u00f6z konusu kazanc\u0131n fon hesab\u0131na al\u0131nmamas\u0131 durumunda, (\u2026) istisna nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergilerden kaynaklanan vergi ziya\u0131 cezas\u0131 ve gecikme faizi ayr\u0131ca aranacakt\u0131r.<\/em><\/p>\n

Genel Tebli\u011f, kazan\u00e7\/istisna rakam\u0131n\u0131n kurumlar vergisi beyannamesi ve muhasebe kay\u0131tlar\u0131nda g\u00f6sterilmesini \u00f6ng\u00f6rmektedir. Ne var ki Tebli\u011f, \u015fekle ve usule \u00f6zg\u00fc bu kurallara uyulmamas\u0131 halinde cezal\u0131 vergi tarhiyat\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. Tebli\u011f, kanunsuz vergi ve kanunsuz ceza olmaz<\/strong> ilkesini a\u00e7\u0131k\u00e7a ihlal etmi\u015ftir. 02.08.2013 tarihinden bu yana y\u00fcr\u00fcrl\u00fckte olan bu istisnan\u0131n, uygulama sonu\u00e7lar\u0131na ili\u015fkin bir veri yay\u0131mlanm\u0131\u015f de\u011fil. Ancak Genel Tebli\u011f\u2019in cezal\u0131 tarhiyat nedeni kabul etti\u011fi \u015fekle ili\u015fkin konulara, m\u00fckelleflerin tak\u0131lma olas\u0131l\u0131klar\u0131 hayli y\u00fcksektir. Zira Genel Tebli\u011f, \u201csat-kirala-geri al\u201d<\/strong> kapsam\u0131ndaki i\u015flemlerde, istisna rakam\u0131n\u0131n d\u00f6rt ayl\u0131k bir zaman diliminde muhasebele\u015ftirme ko\u015fulunu getirmi\u015ftir. Bu d\u00f6rt ayl\u0131k s\u00fcreyi ise, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131n sonunda ba\u015flatmaktad\u0131r. Oysa sat\u0131\u015f i\u015fleminin, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 tarihi izleyen on g\u00fcn i\u00e7erisinde yasal defterlere kayd\u0131 VUK\u2019un 219\u2019uncu maddesi gere\u011fi zorunlu oldu\u011fundan; uygulamada \u00e7o\u011fu kez, istisna tutar\u0131 da bu kay\u0131tla birlikte muhasebele\u015ftirilmektedir. Bu \u015fekilde Tebli\u011f\u2019de a\u00e7\u0131klanan zaman aral\u0131\u011f\u0131nda; sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131lda istisna rakam\u0131n\u0131 \u00f6zel fon hesab\u0131na alan m\u00fckellefler dahi tarhiyata maruz kalmaktad\u0131r. Tarhiyat tutarlar\u0131 da hayli y\u00fcksek rakamlara tekab\u00fcl etmektedir. Bir \u00f6rnek vermek gerekirse, 1 milyon maliyetli bir ta\u015f\u0131nmaz, de\u011ferleme sonucunda 4.5 milyona finansal kiralama \u015firketine devri yap\u0131lm\u0131\u015f, 3.5 milyon kazan\u00e7\/istisna tutar\u0131, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131lda \u00f6zel fon hesab\u0131na al\u0131nm\u0131\u015f diye yakla\u015f\u0131k 3 milyonluk tarhiyat yap\u0131lm\u0131\u015ft\u0131r. Oysa, i\u015flemin yap\u0131ld\u0131\u011f\u0131 y\u0131lda, \u00f6zel fon hesab\u0131na al\u0131nan tutar, Genel Tebli\u011f\u2019in belirledi\u011fi zaman aral\u0131\u011f\u0131nda otomatik olarak i\u015fletme kay\u0131tlar\u0131nda g\u00f6r\u00fcl\u00fcr.<\/p>\n

\u015eunu da belirtmek gerekir\u2026 Bakanl\u0131\u011f\u0131n, istisnan\u0131n uygulamas\u0131yla ilgili kurallar koyma hak ve yetkisi elbette vard\u0131r. Tabii ki, bu kurallara uygun i\u015flem yapmak gerekir. Ancak bunlara uyulmamas\u0131n\u0131n m\u00fceyyideleri vergi yasalar\u0131yla belirlenmi\u015ftir. VUK\u2019un 353\u2019inci maddesinin 6\u2019\u0131nci f\u0131kras\u0131nda muhasebe standartlar\u0131na, tek d\u00fczen hesap plan\u0131na uyulmamas\u0131 halinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilece\u011fi yaz\u0131l\u0131d\u0131r. Tebli\u011f\u2019de a\u00e7\u0131klanan \u015fekle ili\u015fkin kurallara uyulmamas\u0131 halinde bu h\u00fckme g\u00f6re ceza kesilmesi do\u011fru olan\u0131d\u0131r.<\/p>\n

H\u00fclasa istisna maddesi ve ikincil d\u00fczenlemeler, \u201csat-kirala-geri al\u201d<\/strong>\u0131n \u00f6z\u00fc kavranmadan sanki ortada ger\u00e7ek bir sat\u0131\u015f ve ger\u00e7ek bir kazan\u00e7 varm\u0131\u015f, sanki ta\u015f\u0131nmaz teminat olarak verilmemi\u015f, sanki i\u015fletmeye geri d\u00f6nmeyecekmi\u015f ve sanki sat\u0131\u015f kazanc\u0131 fiktif de\u011filmi\u015f gibi yaz\u0131lm\u0131\u015ft\u0131r (ilgin\u00e7tir \u015e\u00fckr\u00fc K\u0131z\u0131lot hoca H\u00fcrriyet\u2019teki k\u00f6\u015fesinde bu istisnay\u0131 \u201cGayrimenkul sat\u0131p bir tu\u015fla 13 ku\u015f vurman\u0131n yolu\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131ndaki yaz\u0131yla yere g\u00f6\u011fe s\u0131\u011fd\u0131rmam\u0131\u015ft\u0131r) [1]<\/strong><\/p>\n

Bu uygulamalar; \u201csat-kirala-geri al\u201d<\/strong> y\u00f6ntemine, finans ve banka sistemine olan g\u00fcveni sarsar. Sudan sebeplerle istisnay\u0131 ilga etmek kamu yarar\u0131 ilkesiyle a\u00e7\u0131klanamaz; kamu yarar\u0131 ilkesi zor durumda oldu\u011fu i\u00e7in kredi alm\u0131\u015f olan i\u015fletmenin istisnadan yararlanma hakk\u0131na sonuna kadar sahip \u00e7\u0131karak, vergi kayna\u011f\u0131n\u0131 korumaktan ge\u00e7er.<\/p>\n<\/div>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u201cSAT K\u0130RALA GER\u0130 AL\u201d Y\u00d6NTEM\u0130YLE KRED\u0130 ALANLARA VERG\u0130 TUZA\u011eI Bor\u00e7 tuza\u011f\u0131na d\u00fc\u015fm\u00fc\u015f i\u015fletmeler i\u00e7in en can al\u0131c\u0131 mesele krediye ula\u015fmakt\u0131r. Bir gelir art\u0131\u015f\u0131 da s\u00f6z konusu de\u011filse, anapara ve faizlerin geri \u00f6denmesi yeni kredilerin al\u0131nmas\u0131n\u0131 zorunlu k\u0131lar. Krediye ula\u015fmak ya\u015famsal \u00f6nemde olunca da, kredit\u00f6rler taraf\u0131ndan dayat\u0131lan ko\u015fullar\u0131n kabul\u00fc yan\u0131lsamas\u0131 tek \u00e7\u0131k\u0131\u015f yolu olur. Kredi verenler […]<\/p>\n","protected":false},"author":1,"featured_media":15552,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[121,7,93],"tags":[],"class_list":["post-4962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haber-arsivi","category-makale","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4962","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=4962"}],"version-history":[{"count":24,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4962\/revisions"}],"predecessor-version":[{"id":19963,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4962\/revisions\/19963"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/15552"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}