{"id":8965,"date":"2021-08-13T09:38:48","date_gmt":"2021-08-13T06:38:48","guid":{"rendered":"https:\/\/www.atlihukuk.com\/?p=8965"},"modified":"2021-08-13T10:02:36","modified_gmt":"2021-08-13T07:02:36","slug":"vergi-usul-kanununa-gore-iliskili-kisi-tanimi","status":"publish","type":"post","link":"https:\/\/www.atlihukuk.com\/index.php\/2021\/08\/13\/vergi-usul-kanununa-gore-iliskili-kisi-tanimi\/","title":{"rendered":"Vergi Usul Kanununa G\u00f6re \u0130li\u015fkili Ki\u015fi Tan\u0131m\u0131"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Kurumlar Vergisi \u0130li\u015fkili Ki\u015fi <\/strong><\/p>\n<p style=\"text-align: justify;\">Transfer fiyatland\u0131rmas\u0131 (TF) yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131, 5520 say\u0131l\u0131 (yeni) Kurumlar Vergisi Kanunu\u2019nun (KVK) 11\/1-c ve 13. maddelerinde d\u00fczenlenmi\u015ftir. <strong>Buna g\u00f6re, TF yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7, kurum kazanc\u0131n\u0131n tespitinde kanunen kabul edilmeyen gider niteli\u011findedir.<\/strong> Kanun koyucu, bir yandan m\u00fckellefin beyan\u0131n\u0131 esas al\u0131rken, di\u011fer yandan vergilendirmenin ger\u00e7ek amac\u0131na ula\u015fmas\u0131 ve do\u011fru uygulanabilmesi i\u00e7in vergi g\u00fcvenli\u011fini sa\u011flamaya y\u00f6nelik \u00e7e\u015fitli mekanizmalar \u00f6ng\u00f6r\u00fcr. Bunlar, m\u00fckellefin ger\u00e7ek durumuna uygun beyanda bulunmas\u0131n\u0131 sa\u011flamaya y\u00f6nelir. TF yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 da bu nitelikteki d\u00fczenlemelerden biridir.<\/p>\n<p style=\"text-align: justify;\"><strong>Transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>MADDE 13<\/strong>&#8211; (1) <em>Kurumlar<strong>, ili\u015fkili ki\u015filerle<\/strong> emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit ettikleri bedel veya fiyat \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunursa, kazan\u00e7 tamamen veya k\u0131smen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f say\u0131l\u0131r. Al\u0131m, sat\u0131m, imalat ve in\u015faat i\u015flemleri, kiralama ve kiraya verme i\u015flemleri, \u00f6d\u00fcn\u00e7 para al\u0131nmas\u0131 ve verilmesi, ikramiye, \u00fccret ve benzeri \u00f6demeleri gerektiren i\u015flemler her hal ve \u015fartta mal veya hizmet al\u0131m ya da sat\u0131m\u0131 olarak de\u011ferlendirilir.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Burada;<\/strong> K\u0131saca daha az vergi \u00f6demeye \u00e7al\u0131\u015fan \u015firketlere kar\u015f\u0131 devletin ald\u0131\u011f\u0131 bir \u00f6nlemle kar\u015f\u0131 kar\u015f\u0131ya oldu\u011fumuzu s\u00f6ylemek isteriz. Kanunen kabul edilmeyen gider olarak say\u0131lmas\u0131 i\u00e7in \u00fc\u00e7 \u015fart gerekiyor:<\/p>\n<p style=\"text-align: justify;\"><strong>1)\u0130\u015flemin ili\u015fkili ki\u015fi ile ger\u00e7ekle\u015fmi\u015f olmas\u0131 <\/strong><\/p>\n<p style=\"text-align: justify;\">Bir i\u015fletme i\u00e7in ili\u015fkili ki\u015fi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0130\u015fletmenin kendi ortaklar\u0131,<\/li>\n<li><strong> \u0130\u015fletmenin veya ortaklar\u0131n\u0131n ilgili bulundu\u011fu ger\u00e7ek ki\u015fi veya i\u015fletmeler, <\/strong><\/li>\n<li>\u0130\u015fletmelerin veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan do\u011frudan veya dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu ger\u00e7ek ki\u015fi veya i\u015fletmeler,<\/li>\n<li>\u0130\u015fletmelerin veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan n\u00fcfuzu alt\u0131nda bulundurdu\u011fu ger\u00e7ek ki\u015fi veya i\u015fletmeler,<\/li>\n<li>Ortaklar\u0131n e\u015fleri,<\/li>\n<li><strong> Ortaklar\u0131n veya e\u015flerinin \u00fcstsoy ve altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil yansoy h\u0131s\u0131mlar\u0131 ve kay\u0131n h\u0131s\u0131mlar\u0131d\u0131r.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>2)Mal ve hizmet al\u0131m\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>3)Emsallere uygunluk ilkesine ayk\u0131r\u0131 fiyatland\u0131rma <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>SONU\u00c7: Kurum (i\u015fletme) ile ili\u015fkili ki\u015filer aras\u0131nda mal ve hizmet al\u0131\u015fveri\u015finde muvazaa tespit edilirse ciddi vergi cezalar\u0131 ile kar\u015f\u0131la\u015f\u0131l\u0131r. Kanun ile \u00f6rt\u00fcl\u00fc kazan\u00e7 \u00f6nlenmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. \u0130li\u015fkili ki\u015filer kendi insiyatiflerine g\u00f6re kar marj\u0131 belirleyemez, piyasa fiyatland\u0131rmas\u0131na uymak durumundad\u0131r. Bu hususta kurulacak yeni \u015firketin di\u011fer \u015firketlerle ili\u015fkili ki\u015fi konumunda de\u011ferlendirilece\u011fini hat\u0131rlatmak isteriz. Ayr\u0131ca konu hakk\u0131nda mali m\u00fc\u015favirlerden destek al\u0131nmas\u0131 gerekti\u011fi kanaatindeyiz. <\/strong><\/p>\n<p style=\"text-align: justify;\">Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p style=\"text-align: justify;\"><strong>ATLI HUKUK<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Av. V. Alper ATLI<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar Vergisi \u0130li\u015fkili Ki\u015fi Transfer fiyatland\u0131rmas\u0131 (TF) yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131, 5520 say\u0131l\u0131 (yeni) Kurumlar Vergisi Kanunu\u2019nun (KVK) 11\/1-c ve 13. maddelerinde d\u00fczenlenmi\u015ftir. Buna g\u00f6re, TF yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7, kurum kazanc\u0131n\u0131n tespitinde kanunen kabul edilmeyen gider niteli\u011findedir. Kanun koyucu, bir yandan m\u00fckellefin beyan\u0131n\u0131 esas al\u0131rken, di\u011fer yandan vergilendirmenin ger\u00e7ek amac\u0131na ula\u015fmas\u0131 ve do\u011fru [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8966,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/8965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/comments?post=8965"}],"version-history":[{"count":2,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/8965\/revisions"}],"predecessor-version":[{"id":8998,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/8965\/revisions\/8998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/media\/8966"}],"wp:attachment":[{"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=8965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=8965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.atlihukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=8965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}