TEBL\u0130\u011e<\/p>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:
\nKURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE
\nDE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e
\n(SER\u0130 NO: 9)
\nMADDE 1 \u2013 3\/4\/2007 tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019ne \u201c10.5. T\u00fcrkiye\u2019den yurtd\u0131\u015f\u0131 mukimi ki\u015fi ve kurumlara verilen hizmetler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.
\n\u201c10.6. Sermaye art\u0131r\u0131m\u0131nda indirim
\n27\/3\/2015 tarihli ve 6637 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 8 inci maddesiyle Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131na eklenen (\u0131) bendinde, finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n %50\u2019sinin, kurumlar vergisi matrah\u0131n\u0131n tespitinde kurumlar vergisi beyannamesi \u00fczerinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla, kurum kazanc\u0131ndan indirim konusu yap\u0131labilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.
\n10.6.1. \u0130ndirimin kapsam\u0131
\nSermaye \u015firketlerinin sermaye yap\u0131lar\u0131n\u0131n g\u00fc\u00e7lendirilmesi amac\u0131yla getirilen bu d\u00fczenleme uyar\u0131nca indirime konu edilecek tutar\u0131n hesaplanmas\u0131nda, 1\/7\/2015 tarihinden itibaren ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya bu tarihten itibaren yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden, ilgili hesap d\u00f6neminin sonuna kadar Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi h\u00fckm\u00fcne g\u00f6re hesaplanacak tutar dikkate al\u0131nacakt\u0131r.
\nBu indirim uygulamas\u0131nda,
\na) Nakdi sermaye art\u0131\u015f\u0131, sermaye \u015firketlerince ilgili hesap d\u00f6neminde ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi art\u0131\u015flar ile yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakdi olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131,
\nb) Ticari krediler faiz oran\u0131, bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 olarak dikkate al\u0131nacak olan ve TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u201cBankalarca A\u00e7\u0131lan Kredilere Uygulanan A\u011f\u0131rl\u0131kl\u0131 Ortalama Faiz Oranlar\u0131\u201dndan \u201cTicari Krediler (TL \u00dczerinden A\u00e7\u0131lan) (T\u00fczel Ki\u015fi KMH ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)\u201d faiz oran\u0131n\u0131,
\nc) S\u00fcre, ticaret siciline tescil edilen sermaye art\u0131r\u0131m\u0131n\u0131n nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131n \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu (Nakden taahh\u00fct edilen sermayenin, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan k\u0131sm\u0131 i\u00e7in tescil tarihinin i\u00e7inde bulundu\u011fu) aydan hesap d\u00f6neminin sonuna kadar olan ay say\u0131s\u0131n\u0131n 12 aya olan oran\u0131n\u0131,
\nifade etmektedir.
\n\u0130ndirime konu edilecek tutar\u0131n hesaplanmas\u0131nda; mevcut sermaye \u015firketlerinde \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131, yeni kurulan sermaye \u015firketlerinde ise \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 dikkate al\u0131nacak olup sermayenin nakit olarak kar\u015f\u0131lanmayan k\u0131sm\u0131 i\u00e7in indirim uygulamas\u0131ndan yararlan\u0131lamayaca\u011f\u0131 tabiidir.
\nBununla birlikte;
\n– Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan sermaye art\u0131\u015flar\u0131,
\n– Sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan sermaye art\u0131\u015flar\u0131,
\n– Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan sermaye art\u0131\u015flar\u0131,
\n– Ortaklarca veya Kurumlar Vergisi Kanununun 12 nci maddesi kapsam\u0131nda ortaklarla ili\u015fkili olan ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,
\n– \u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvil veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,
\n– Bilan\u00e7o i\u00e7i kalemlerin birbiri i\u00e7inde mahsubu \u015feklinde ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,
\nindirim tutar\u0131n\u0131n hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.
\n\u00d6rnek: (A) Ltd. \u015eti. 4\/5\/2015 tarihinde, %50 oran\u0131nda orta\u011f\u0131 olan Bayan (D)\u2019ye 1.000.000 TL bor\u00e7 vermi\u015f olup bu tutar\u0131 \u201cOrtaklardan Alacaklar\u201d hesab\u0131nda izlemektedir. 15\/7\/2015 tarihinde (A) Ltd. \u015eti.\u2019nin sermayesinin nakdi olarak 2.000.000 TL art\u0131r\u0131lmas\u0131 karar\u0131 al\u0131nm\u0131\u015f ve bu tutar\u0131n %25\u2019i olan 500.000 TL ayn\u0131 tarihte ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar 22\/7\/2015 tarihinde ticaret siciline tescil ettirilmi\u015ftir. Bayan (D) sermaye taahh\u00fcd\u00fcn\u00fcn geri kalan 750.000 TL\u2019sini 31\/7\/2015 tarihinde orta\u011f\u0131 oldu\u011fu (A) Ltd. \u015eti.\u2019nin banka hesab\u0131na yat\u0131rmak suretiyle yerine getirmi\u015f olup \u015firketten 4\/5\/2015 tarihinde alm\u0131\u015f oldu\u011fu 1.000.000 TL tutar\u0131ndaki borcunu hen\u00fcz \u00f6dememi\u015ftir.
\nOrtaklar taraf\u0131ndan, kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131 indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayaca\u011f\u0131ndan, Bayan (D) taraf\u0131ndan sermaye taahh\u00fcd\u00fcne ili\u015fkin olarak \u00f6denen 1.000.000 TL i\u00e7in, Bayan (D)\u2019nin 4\/5\/2015 tarihinde alm\u0131\u015f oldu\u011fu 1.000.000 TL bor\u00e7 \u00f6deninceye kadar (bu borcun k\u0131s\u0131m k\u0131s\u0131m \u00f6denmesi halinde \u00f6denmeyen tutar ile s\u0131n\u0131rl\u0131 olmak \u00fczere) indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.
\n10.6.2. \u0130ndirimden yararlanacak olanlar
\n\u0130ndirimden finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere, \u015fartlar\u0131 sa\u011flayan sermaye \u015firketlerinin yararlanabilmeleri m\u00fcmk\u00fcnd\u00fcr. Dolay\u0131s\u0131yla finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri bu indirimden yararlanamayacakt\u0131r.
\n10.6.3. \u0130ndirim uygulamas\u0131
\nNakdi sermaye art\u0131\u015f\u0131 \u00fczerinden, indirimden yararlan\u0131lan y\u0131l i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n Bakanlar Kurulunca belirlenen orana isabet eden k\u0131sm\u0131 ilgili d\u00f6nem kurum kazanc\u0131ndan indirilebilecektir.
\nKurum kazanc\u0131ndan indirilebilecek tutar a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r:<\/p>\n
\u0130ndirim uygulamas\u0131nda, art\u0131r\u0131lan sermayenin hesap d\u00f6nemi i\u00e7erisinde ortaklarca nakit olarak \u00f6dendi\u011fi (Nakden taahh\u00fct edilen sermayenin, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan k\u0131sm\u0131 i\u00e7in tescil tarihinin i\u00e7inde bulundu\u011fu) ay kesri tam ay say\u0131lmak suretiyle, y\u0131l\u0131n kalan s\u00fcresi i\u00e7in k\u0131st d\u00f6nem esas\u0131na g\u00f6re indirim tutar\u0131 hesaplanacakt\u0131r.
\n10.6.3.1. Sermaye art\u0131r\u0131m\u0131n\u0131n tescili ve art\u0131r\u0131lan tutar\u0131n \u015firketin banka hesab\u0131na yat\u0131r\u0131lmas\u0131
\nSermaye \u015firketleri, yetkili organlar\u0131n\u0131n k\u0131smen veya tamamen nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar\u0131n\u0131n ticaret siciline tescil edildi\u011fi hesap d\u00f6neminden itibaren, bu indirim uygulamas\u0131ndan yararlanmaya ba\u015flayabileceklerdir.
\n\u0130ndirim hesaplamas\u0131na konu edilebilecek sermaye art\u0131\u015f\u0131 tutar\u0131, art\u0131r\u0131lan sermayenin ortaklarca \u015firketin banka hesab\u0131na nakit olarak fiilen yat\u0131r\u0131lan k\u0131sm\u0131 ile s\u0131n\u0131rl\u0131 olup taahh\u00fct edilen sermayenin, ortaklar taraf\u0131ndan nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131lmayan k\u0131sm\u0131 indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.
\nNakden taahh\u00fct edilen sermayenin;
\n– Sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan k\u0131sm\u0131 i\u00e7in tescil tarihi,
\n– Tescil tarihinden sonra \u015firketin banka hesab\u0131na yat\u0131r\u0131lan tutarlar i\u00e7in ise \u015firketin banka hesab\u0131na yat\u0131r\u0131lma tarihi,
\nesas al\u0131narak bu indirimden yararlan\u0131labilecektir.
\n\u00d6rnek 1: (B) A.\u015e.\u2019nin sermayesinin nakdi olarak 6.000.000 TL art\u0131r\u0131lmas\u0131na ili\u015fkin 15\/7\/2015 tarihinde karar al\u0131nm\u0131\u015f olup \u015firket ortaklar\u0131ndan Bay (F)\u2019nin taahh\u00fct etti\u011fi tutar 2.000.000 TL, Bay (K)\u2019n\u0131n taahh\u00fct etti\u011fi tutar ise 4.000.000 TL\u2019dir. Taahh\u00fct edilen tutarlar\u0131n %25\u2019i olan 1.500.000 TL 30\/7\/2015 tarihinde ortaklar taraf\u0131ndan \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015f ve daha sonra sermaye art\u0131r\u0131m karar\u0131 3\/8\/2015 tarihinde ticaret siciline tescil ettirilmi\u015ftir. \u015eirket orta\u011f\u0131 Bay (F) taahh\u00fct etti\u011fi sermayenin kalan k\u0131sm\u0131 olan 1.500.000 TL\u2019yi, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n tescil tarihinden sonra, 6\/8\/2015 tarihinde, \u015firketin di\u011fer orta\u011f\u0131 Bay (K) ise taahh\u00fct etti\u011fi sermayenin kalan 3.000.000 TL\u2019lik k\u0131sm\u0131n\u0131 9\/11\/2015 tarihinde \u015firketin banka hesab\u0131na yat\u0131rm\u0131\u015ft\u0131r. (B) A.\u015e.\u2019nin yararlanabilece\u011fi indirim oran\u0131 %50 olup 2015 y\u0131l\u0131 sonu itibar\u0131yla TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari krediler faiz oran\u0131 %10\u2019dur.
\nSermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce (B) A.\u015e.\u2019nin banka hesab\u0131na yat\u0131r\u0131lan sermaye taahh\u00fcd\u00fcn\u00fcn %25\u2019lik k\u0131sm\u0131 i\u00e7in bu karar\u0131n tescil tarihi olan 3\/8\/2015 tarihi esas al\u0131nmak suretiyle indirimden faydalan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.
\nKarar\u0131n tescil tarihinden sonra ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lan sermaye taahh\u00fctleri i\u00e7in ise bu tutarlar\u0131n \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihler dikkate al\u0131narak indirim tutar\u0131 hesaplanacakt\u0131r.
\nSermaye art\u0131r\u0131m\u0131na ili\u015fkin karar 3\/8\/2015 tarihinde ticaret siciline tescil ettirildi\u011finden, taahh\u00fct edilen sermayenin karar\u0131n tescil tarihinden \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan 1.500.000 TL\u2019lik k\u0131sm\u0131 i\u00e7in bu aydan itibaren y\u0131l sonuna kadar indirim tutar\u0131 hesaplanabilecektir.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 1.500.000 TL x 0,10 x 0,50 x (5\/12)
\n= 31.250 TL
\nSermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten sonra, taahh\u00fct edilen sermayenin 1.500.000 TL\u2019lik k\u0131sm\u0131 Bay (F) taraf\u0131ndan 6\/8\/2015 tarihinde, kalan 3.000.000 TL\u2019lik k\u0131sm\u0131 ise \u015firketin di\u011fer orta\u011f\u0131 Bay (K) taraf\u0131ndan 9\/11\/2015 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015f oldu\u011fundan; bu tutarlar\u0131n \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131klar\u0131 aylardan itibaren y\u0131l sonuna kadar indirim tutar\u0131 hesaplanabilecektir.
\nBay (F) taraf\u0131ndan yat\u0131r\u0131lan tutar i\u00e7in,
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 1.500.000 TL x 0,10 x 0,50 x (5\/12)
\n= 31.250 TL
\nBay (K) taraf\u0131ndan yat\u0131r\u0131lan tutar i\u00e7in,
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 3.000.000 TL x 0,10 x 0,50 x (2\/12)
\n= 25.000 TL
\nDolay\u0131s\u0131yla, 2015 hesap d\u00f6neminde 6.000.000 TL\u2019lik sermaye art\u0131r\u0131m\u0131 \u00fczerinden hesaplanan ve kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nacak toplam indirim tutar\u0131 (31.250 TL + 31.250 TL + 25.000 TL=) 87.500 TL olacakt\u0131r.
\nAyr\u0131ca, (B) A.\u015e. 2016 hesap d\u00f6neminde sermaye azalt\u0131m\u0131na gitmedi\u011fi ve di\u011fer \u015fartlar\u0131 da sa\u011flad\u0131\u011f\u0131 takdirde 6.000.000 TL\u2019lik bu sermaye art\u0131r\u0131m\u0131n\u0131n tamam\u0131 \u00fczerinden 12 ay i\u00e7in indirim tutar\u0131 hesaplayabilecektir.
\n\u00d6rnek 2: 22\/12\/2015 tarihli genel kurul karar\u0131 ile (C) A.\u015e.\u2019nin sermayesinin 12.000.000 TL art\u0131r\u0131lmas\u0131na karar verilmi\u015f ve bu tutar\u0131n %25\u2019i olan 3.000.000 TL 29\/12\/2015 tarihinde ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu genel kurul karar\u0131 13\/1\/2016 tarihinde ticaret siciline tescil ettirilerek sermaye taahh\u00fcd\u00fcn\u00fcn kalan 9.000.000 TL\u2019si nakit olarak 29\/1\/2016 tarihinde ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. (C) A.\u015e.\u2019nin indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131 %50 olup 2016 y\u0131l\u0131 sonu itibar\u0131yla TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari krediler faiz oran\u0131 %10\u2019dur.
\nSermaye art\u0131r\u0131m\u0131na ili\u015fkin karar her ne kadar 2015 hesap d\u00f6neminde al\u0131nm\u0131\u015f olsa da bu karar\u0131n ticaret siciline tescili 13\/1\/2016 tarihinde ger\u00e7ekle\u015ftirildi\u011finden, taahh\u00fct edilen sermayenin 29\/12\/2015 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015f olan %25\u2019lik k\u0131sm\u0131 i\u00e7in 2015 hesap d\u00f6nemi itibar\u0131yla indirimden faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.
\n\u00d6te yandan, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar Ocak 2016 d\u00f6neminde ticaret siciline tescil edildi\u011finden ve sermaye taahh\u00fcd\u00fcn\u00fcn kalan k\u0131sm\u0131n\u0131n tamam\u0131 da bu d\u00f6nemde ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015f oldu\u011fundan, 2016 hesap d\u00f6nemine ait kurumlar vergisi matrah\u0131n\u0131n tespitinde (C) A.\u015e., sermayesinin nakden art\u0131r\u0131lan tutar\u0131n\u0131n tamam\u0131 \u00fczerinden indirim uygulamas\u0131ndan faydalanabilecektir.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 12.000.000 TL x 0,10 x 0,50 x (12\/12)
\n= 600.000 TL
\n(C) A.\u015e. 2016 hesap d\u00f6nemine ait kurumlar vergisi matrah\u0131n\u0131n tespitinde 600.000 TL\u2019lik tutar i\u00e7in indirim uygulamas\u0131ndan yararlanabilecektir.
\n10.6.3.2. Her bir hesap d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 yararlanma
\nSermaye \u015firketleri ger\u00e7ekle\u015ftirdikleri nakdi sermaye art\u0131\u015flar\u0131 \u00fczerinden, nakdi sermaye art\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6neminden itibaren ba\u015flamak \u00fczere izleyen her bir hesap d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 indirim uygulamas\u0131ndan yararlanabileceklerdir.
\n\u00d6te yandan, sonraki d\u00f6nemlerde sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 h\u00e2linde nakdi sermaye art\u0131\u015f\u0131n\u0131n azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.
\n\u00d6rnek: (BA) A.\u015e.\u2019nin sermayesinin nakdi olarak 6.000.000 TL art\u0131r\u0131lmas\u0131na ili\u015fkin 3\/8\/2015 tarihli genel kurul karar\u0131 24\/8\/2015 tarihinde ticaret siciline tescil ettirilmi\u015f ve sermaye taahh\u00fcd\u00fcn\u00fcn tamam\u0131 ortaklarca bu ay i\u00e7inde \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r.
\n(BA) A.\u015e. 2015 hesap d\u00f6neminde 5 ayl\u0131k s\u00fcre i\u00e7in indirimden yararlanacak ve \u015fartlar\u0131 sa\u011flamaya devam etti\u011fi s\u00fcrece art\u0131r\u0131lan bu sermaye tutar\u0131 dolay\u0131s\u0131yla izleyen hesap d\u00f6nemlerinde de bu indirimden yararlanabilecektir.
\n10.6.3.3. Kazan\u00e7 yetersizli\u011fi nedeniyle indirim konusu edilemeyen tutar\u0131n sonraki d\u00f6nemlere devri
\nSermaye \u015firketleri taraf\u0131ndan nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin hesaplanan indirim tutar\u0131n\u0131n kazan\u00e7 yetersizli\u011fi nedeniyle ilgili oldu\u011fu hesap d\u00f6nemine ait matrah\u0131n tespitinde indirim konusu yap\u0131lamamas\u0131 halinde bu indirim tutarlar\u0131, herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n izleyen hesap d\u00f6nemlerine ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecektir.
\n\u00d6rnek: 2016 hesap d\u00f6neminde ger\u00e7ekle\u015ftirdi\u011fi nakdi sermaye art\u0131\u015flar\u0131 \u00fczerinden 50.000 TL indirim tutar\u0131 hesaplam\u0131\u015f olan (D) A.\u015e. bu hesap d\u00f6nemindeki mali zarar\u0131 nedeniyle indirimden yararlanamam\u0131\u015ft\u0131r.
\n(D) A.\u015e.\u2019nin 2016 hesap d\u00f6neminde kazan\u00e7 yetersizli\u011fi nedeniyle kurum kazanc\u0131ndan indiremedi\u011fi 50.000 TL\u2019lik indirim tutar\u0131 sonraki d\u00f6nemlere devredecektir. \u0130zleyen d\u00f6nemlerde kazanc\u0131n bulunmas\u0131 halinde, 2016 hesap d\u00f6neminde indirilemeyen bu tutar herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n ilgili d\u00f6nem matrah\u0131n\u0131n tespitinde indirim konusu yap\u0131labilecektir.
\n10.6.3.4. Sermaye azalt\u0131m\u0131
\nBu indirimden yararlanan sermaye \u015firketlerinin daha sonra sermaye azalt\u0131m\u0131 yapmalar\u0131 halinde, nakdi sermaye art\u0131\u015f\u0131n\u0131n azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 i\u00e7in sermaye azalt\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi ay\u0131 izleyen aydan itibaren bu indirimden yararlanmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.
\n\u00d6te yandan, nakdi sermaye art\u0131\u015f\u0131 yap\u0131lmadan \u00f6nce sermaye \u015firketlerinin sermaye azalt\u0131m\u0131na gitmi\u015f olmalar\u0131 halinde, bu indirimin hesaplanmas\u0131nda azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131s\u0131m dikkate al\u0131nmayacakt\u0131r.
\n\u00d6rnek: (E) A.\u015e.\u2019nin sermayesinin 150.000 TL art\u0131r\u0131lmas\u0131na ili\u015fkin olarak 9\/5\/2016 tarihinde genel kurul karar\u0131 al\u0131nm\u0131\u015f, sermaye taahh\u00fcd\u00fcn\u00fcn %25\u2019i olan 37.500 TL 11\/5\/2016 tarihinde ortaklar taraf\u0131ndan \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. Karar, 23\/5\/2016 tarihinde ticaret siciline tescil ettirilerek, taahh\u00fct edilen sermayenin geri kalan k\u0131sm\u0131 olan 112.500 TL ise ortaklarca nakit olarak 27\/6\/2016 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. (E) A.\u015e.\u2019nin yararlanabilece\u011fi indirim oran\u0131 %50 olup 2016 y\u0131l\u0131 sonu itibar\u0131yla TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari krediler faiz oran\u0131 %10\u2019dur.
\n(E) A.\u015e.\u2019nin sermayesinin 120.000 TL azalt\u0131lmas\u0131na ili\u015fkin genel kurul karar\u0131 10\/7\/2019 tarihinde ticaret siciline tescil ettirilmi\u015ftir.
\n(E) A.\u015e.\u2019nin 2016 hesap d\u00f6neminde yararlanabilece\u011fi indirim tutar\u0131; taahh\u00fct edilen sermayenin 37.500 TL\u2019lik k\u0131sm\u0131 i\u00e7in karar\u0131n tescil tarihi olan 23\/5\/2016 tarihi, 112.500 TL\u2019lik k\u0131sm\u0131 i\u00e7in ise bu tutar\u0131n ortaklar taraf\u0131ndan \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 27\/6\/2016 tarihi dikkate al\u0131narak hesaplanacakt\u0131r.
\n37.500 TL i\u00e7in;
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 37.500 TL x 0,10 x 0,50 x (8\/12)
\n= 1.250 TL
\n112.500 TL i\u00e7in;
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 112.500 TL x 0,10 x 0,50 x (7\/12)
\n= 3.281,25 TL
\n(E) A.\u015e. 2016 hesap d\u00f6neminde (1.250 TL + 3.281,25 TL=) 4.531,25 TL\u2019lik indirim tutar\u0131n\u0131 kurumlar vergisi matrah\u0131n\u0131n tespitinde indirim konusu yapabilecektir. 2017 ve 2018 hesap d\u00f6nemlerinde ise di\u011fer \u015fartlar\u0131n da sa\u011flanmas\u0131 kayd\u0131yla, TCMB taraf\u0131ndan bu d\u00f6nemler i\u00e7in a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131nmak suretiyle s\u00f6z konusu nakdi sermaye art\u0131\u015f\u0131 \u00fczerinden 12 ay i\u00e7in indirim tutar\u0131 hesaplanabilecektir.
\n10\/7\/2019 tarihinde sermaye azalt\u0131m\u0131 yap\u0131lm\u0131\u015f oldu\u011fundan Ocak-Temmuz 2019 d\u00f6nemi i\u00e7in 150.000 TL\u2019lik sermaye tutar\u0131 \u00fczerinden, A\u011fustos-Aral\u0131k 2019 d\u00f6nemi i\u00e7in ise sermaye azalt\u0131m\u0131 dikkate al\u0131nmak suretiyle (150.000 TL \u2013 120.000 TL=) 30.000 TL\u2019lik sermaye tutar\u0131 \u00fczerinden indirim tutar\u0131 hesaplanabilecektir.
\n\u00d6te yandan, (E) A.\u015e. sonraki d\u00f6nemlerde sermaye art\u0131r\u0131m\u0131na gitmesi halinde, \u015fartlar\u0131 ta\u015f\u0131mas\u0131 kayd\u0131yla, art\u0131r\u0131lan bu sermaye tutarlar\u0131 i\u00e7in indirim uygulamas\u0131ndan yararlanabilecektir.
\n10.6.4. \u0130ndirim uygulamas\u0131na ili\u015fkin Bakanlar Kuruluna verilen yetki
\nKurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin d\u00f6rd\u00fcnc\u00fc paragraf\u0131 ile Bakanlar Kuruluna verilen yetki 26\/6\/2015 tarihli ve 2015\/7910 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile kullan\u0131lm\u0131\u015ft\u0131r.
\n10.6.4.1. \u0130ndirim oranlar\u0131
\nAn\u0131lan Bakanlar Kurulu Karar\u0131nda genel indirim oran\u0131 %50 olarak belirlenmi\u015f olup durumlar\u0131na g\u00f6re sermaye \u015firketleri bu orana a\u015fa\u011f\u0131daki oranlar\u0131 eklemek suretiyle indirim uygulamas\u0131ndan yararlanabileceklerdir.
\n10.6.4.1.1. Paylar\u0131 borsada i\u015flem g\u00f6ren halka a\u00e7\u0131k sermaye \u015firketlerinde indirim oran\u0131, indirimden yararlan\u0131lan y\u0131l\u0131n son g\u00fcn\u00fc itibar\u0131yla, Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n nominal tutar\u0131n\u0131n ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayeye oran\u0131;
\n– %50 ve daha az olan \u015firketler i\u00e7in 25 puan,
\n– %50\u2019nin \u00fczerinde olan \u015firketler i\u00e7in ise 50 puan,
\nilave edilmek suretiyle uygulanacakt\u0131r.
\n\u00d6rnek: (F) A.\u015e.\u2019nin yetkili organ\u0131 6\/7\/2015 tarihinde 6.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131 alm\u0131\u015f; nakden taahh\u00fct edilen sermayenin %25\u2019i olan 1.500.000 TL ortaklarca 3\/8\/2015 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu karar 12\/8\/2015 tarihinde ticaret siciline tescil ettirilmi\u015f ve sermaye taahh\u00fcd\u00fcn\u00fcn geri kalan k\u0131sm\u0131 olan 4.500.000 TL A\u011fustos 2015 d\u00f6neminin sonuna kadar \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r.
\n(F) A.\u015e.\u2019nin 31\/12\/2015 tarihi itibar\u0131yla Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n\u0131n nominal tutar\u0131n\u0131n \u00e7\u0131kar\u0131lm\u0131\u015f sermayesine oran\u0131 %40 olup 2015 y\u0131l\u0131 sonu itibar\u0131yla TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari krediler faiz oran\u0131 %10\u2019dur.
\nBuna g\u00f6re, (F) A.\u015e.\u2019nin ger\u00e7ekle\u015ftirdi\u011fi nakdi sermaye art\u0131\u015f\u0131 nedeniyle indirim uygulamas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131, di\u011fer \u015fartlar\u0131n da sa\u011flanmas\u0131 kayd\u0131yla, (%50 + %25=) %75 olacakt\u0131r.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 6.000.000 TL x 0,10 x 0,75 x (5\/12)
\n= 187.500 TL
\n\u00d6te yandan, (F) A.\u015e.\u2019nin Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n\u0131n nominal tutar\u0131n\u0131n \u00e7\u0131kar\u0131lm\u0131\u015f sermayesine oran\u0131n\u0131n %80 olmas\u0131 halinde, indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131 (%50 + %50=) %100 olacakt\u0131r.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 6.000.000 TL x 0,10 x 1 x (5\/12)
\n= 250.000 TL
\n10.6.4.1.2. Nakdi olarak art\u0131r\u0131lan sermayenin, yat\u0131r\u0131m te\u015fvik belgeli \u00fcretim ve sanayi tesisleri ile bu tesislere ait makine ve te\u00e7hizat yat\u0131r\u0131mlar\u0131nda ve\/veya bu tesislerin in\u015fas\u0131na tahsis edilen arsa ve arazi yat\u0131r\u0131mlar\u0131nda kullan\u0131lmas\u0131 durumunda, yat\u0131r\u0131m te\u015fvik belgesinde yer alan sabit yat\u0131r\u0131m tutar\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere 25 puan ilave edilmek suretiyle s\u00f6z konusu indirim uygulanacakt\u0131r.
\n\u00d6rnek: (G) A.\u015e.\u2019nin yetkili organ\u0131 taraf\u0131ndan 28\/8\/2015 tarihinde 24.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131 al\u0131nm\u0131\u015f olup nakden taahh\u00fct edilen sermayenin %25\u2019i olan 6.000.000 TL, 8\/9\/2015 tarihinde ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu karar 15\/9\/2015 tarihinde ticaret siciline tescil ettirilmi\u015f ve sermaye taahh\u00fcd\u00fcn\u00fcn geri kalan k\u0131sm\u0131 ayn\u0131 y\u0131l\u0131n Eyl\u00fcl ay\u0131n\u0131n sonuna kadar ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. Di\u011fer taraftan, (G) A.\u015e. nakdi sermaye art\u0131r\u0131m\u0131ndan sa\u011flad\u0131\u011f\u0131 bu kayna\u011f\u0131n 10.000.000 TL\u2019lik k\u0131sm\u0131n\u0131, ayn\u0131 y\u0131l\u0131n Eyl\u00fcl ay\u0131nda 9.000.000 TL sabit yat\u0131r\u0131m tutar\u0131 i\u00e7eren yat\u0131r\u0131m te\u015fvik belgeli sanayi tesisi yat\u0131r\u0131m\u0131nda kullanm\u0131\u015ft\u0131r.
\n(G) A.\u015e.\u2019nin Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n\u0131n nominal tutar\u0131n\u0131n \u00e7\u0131kar\u0131lm\u0131\u015f sermayesine oran\u0131 %80 olup 2015 y\u0131l\u0131 sonu itibar\u0131yla TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari krediler faiz oran\u0131 %10\u2019dur.
\nBuna g\u00f6re, (G) A.\u015e.\u2019nin Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n\u0131n nominal tutar\u0131n\u0131n \u00e7\u0131kar\u0131lm\u0131\u015f sermayesine oran\u0131 %80 oldu\u011fu i\u00e7in indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131 (%50 + %50=) %100 olacakt\u0131r.
\n\u00d6te yandan, (G) A.\u015e.\u2019nin nakdi sermaye art\u0131r\u0131m\u0131n\u0131n, yat\u0131r\u0131m te\u015fvik belgeli sanayi tesisi yat\u0131r\u0131m\u0131nda kullan\u0131lm\u0131\u015f olan 10.000.000 TL\u2019sinin 9.000.000 TL\u2019lik k\u0131sm\u0131 sabit yat\u0131r\u0131m tutar\u0131na ili\u015fkin oldu\u011fundan, bu tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirim oran\u0131 25 puan ilave edilmek suretiyle (%50 + %50 + %25=) %125 olarak dikkate al\u0131nacakt\u0131r.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 9.000.000 TL x 0,10 x 1,25 x (4\/12)
\n= 375.000 TL
\nKalan (24.000.000 TL \u2013 9.000.000 TL=) 15.000.000 TL\u2019lik sermaye art\u0131r\u0131m\u0131 i\u00e7in indirim oran\u0131 ise (%50 + %50=) %100 olarak dikkate al\u0131nacakt\u0131r.
\n\u0130ndirim tutar\u0131 = Nakdi sermaye art\u0131\u015f\u0131 x Ticari krediler faiz oran\u0131 x \u0130ndirim oran\u0131 x S\u00fcre
\n= 15.000.000 TL x 0,10 x 1 x (4\/12)
\n= 500.000 TL
\nDolay\u0131s\u0131yla, (G) A.\u015e.\u2019nin 2015 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinde indirim konusu edebilece\u011fi toplam tutar (375.000 TL + 500.000 TL=) 875.000 TL\u2019dir.
\n10.6.4.2. \u0130ndirim uygulamas\u0131na ili\u015fkin s\u0131n\u0131rlamalar
\n2015\/7910 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n birinci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda indirim uygulamas\u0131nda dikkate al\u0131nmak \u00fczere farkl\u0131 indirim oranlar\u0131 belirlenmi\u015ftir.
\n10.6.4.2.1. Gelirlerinin %25 veya fazlas\u0131 \u015firket faaliyeti ile orant\u0131l\u0131 sermaye, organizasyon ve personel istihdam\u0131 suretiyle y\u00fcr\u00fct\u00fclen ticar\u00ee, zira\u00ee veya serbest meslek faaliyeti d\u0131\u015f\u0131ndaki faiz, k\u00e2r pay\u0131, kira, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirlerden olu\u015fan sermaye \u015firketleri i\u00e7in indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n\u00d6rnek: (H) A.\u015e. 29\/7\/2015 tarihinde 10.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131 alm\u0131\u015f ve bu karar 14\/8\/2015 tarihinde ticaret siciline tescil ettirilmi\u015ftir. Ancak, (H) A.\u015e.\u2019nin 2015 hesap d\u00f6nemine ait gelir tablosundan, gelirlerinin %55\u2019inin \u015firketin bankalarda yer alan vadeli mevduat hesaplar\u0131na i\u015fleyen faiz gelirleri ile i\u015ftiraklerden elde edilen kar paylar\u0131 toplam\u0131ndan olu\u015ftu\u011fu g\u00f6r\u00fclmektedir.
\nBuna g\u00f6re, (H) A.\u015e.\u2019nin gelirlerinin %25\u2019inden fazlas\u0131 pasif nitelikli gelirlerden olu\u015ftu\u011fu i\u00e7in nakdi sermaye art\u0131\u015f\u0131 nedeniyle indirilebilecek tutar\u0131n hesaplanmas\u0131nda 2015 hesap d\u00f6nemi i\u00e7in dikkate al\u0131nacak indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n10.6.4.2.2. Aktif toplam\u0131n\u0131n %50 veya daha fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirak paylar\u0131ndan olu\u015fan sermaye \u015firketleri i\u00e7in indirilebilecek tutar\u0131n hesaplanmas\u0131nda indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n\u00d6rnek: (K) A.\u015e. 7\/6\/2016 tarihinde 2.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131 alm\u0131\u015f ve bu karar 10\/8\/2016 tarihinde ticaret siciline tescil ettirilmi\u015ftir. (K) A.\u015e.\u2019nin nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131n\u0131n tescil edildi\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla aktif toplam\u0131n\u0131n %57\u2019sinin ba\u011fl\u0131 menkul k\u0131ymetler, i\u015ftirakler ve ba\u011fl\u0131 ortakl\u0131klardan olu\u015ftu\u011fu g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla, (K) A.\u015e.\u2019nin aktif toplam\u0131n\u0131n %50\u2019sinden fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, i\u015ftirakler veya ba\u011fl\u0131 ortakl\u0131klardan olu\u015ftu\u011fu i\u00e7in 2016 hesap d\u00f6nemine ili\u015fkin indirilebilecek tutar\u0131n hesaplanmas\u0131nda dikkate al\u0131nacak indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n10.6.4.2.3. Art\u0131r\u0131lan nakdi sermayenin ba\u015fka \u015firketlere sermaye olarak konulan veya kredi olarak kulland\u0131r\u0131lan k\u0131sm\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirilebilecek tutar\u0131n hesaplanmas\u0131nda indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n\u00d6rnek 1: (L) A.\u015e. 10\/9\/2015 tarihinde 1.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131nda bulunmu\u015f, nakdi sermaye art\u0131r\u0131m\u0131ndan sa\u011flad\u0131\u011f\u0131 bu kayna\u011f\u0131n 400.000 TL\u2019sini 22\/10\/2015 tarihinde, yeni kurulan ve orta\u011f\u0131 oldu\u011fu (KL) Ltd. \u015eti.\u2019ne sermaye olarak koymu\u015ftur.
\n(L) A.\u015e. 1.000.000 TL tutar\u0131ndaki nakdi sermaye art\u0131r\u0131m\u0131n\u0131n, yeni kurulan (KL) Ltd. \u015eti.\u2019ne sermaye olarak koydu\u011fu 400.000 TL\u2019si i\u00e7in indirilebilecek tutar\u0131n hesaplanmas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131 %0 olacakt\u0131r. Ancak, (L) A.\u015e. kalan 600.000 TL\u2019lik sermaye art\u0131r\u0131m\u0131 i\u00e7in, di\u011fer \u015fartlar\u0131n da sa\u011flanmas\u0131 kayd\u0131yla, ilgili d\u00f6nemde tespit edilecek orana g\u00f6re indirim uygulamas\u0131ndan yararlanabilecektir.
\n\u00d6rnek 2: 17\/9\/2015 tarihinde 5.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131nda bulunan (T) A.\u015e. sa\u011flad\u0131\u011f\u0131 bu kayna\u011f\u0131n 2.000.000 TL\u2019sini orta\u011f\u0131na 27\/10\/2015 tarihinde bor\u00e7 olarak vermi\u015ftir.
\n(T) A.\u015e.\u2019nin 5.000.000 TL tutar\u0131ndaki nakdi sermaye art\u0131r\u0131m\u0131n\u0131n, orta\u011f\u0131na bor\u00e7 olarak verdi\u011fi 2.000.000 TL\u2019si i\u00e7in indirilebilecek tutar\u0131n hesaplanmas\u0131nda dikkate alaca\u011f\u0131 indirim oran\u0131 %0 olacakt\u0131r. Ancak nakdi sermaye art\u0131r\u0131m\u0131n\u0131n kalan 3.000.000 TL\u2019lik k\u0131sm\u0131 i\u00e7in, di\u011fer \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla, tespit edilecek orana g\u00f6re indirim uygulamas\u0131ndan yararlanabilecektir. \u00d6te yandan, bor\u00e7 olarak verilen 2.000.000 TL\u2019nin k\u0131smen veya tamamen tahsil edildi\u011fi d\u00f6nemden itibaren, tahsil edilen tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirim uygulamas\u0131ndan faydalan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.
\n10.6.4.2.4. Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirilebilecek tutar\u0131n hesaplanmas\u0131nda indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n\u00d6rnek: 11\/1\/2016 tarihinde 1.000.000 TL nakdi sermaye art\u0131r\u0131m\u0131nda bulunan (M) A.\u015e. 23\/10\/2017 tarihinde 800.000 TL bedelle bir arsa sat\u0131n alm\u0131\u015ft\u0131r.
\nBuna g\u00f6re, (M) A.\u015e. \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla 2016 hesap d\u00f6neminde 12 ay olarak ve genel indirim oran\u0131 dikkate al\u0131nmak suretiyle indirim uygulamas\u0131ndan yararlanabilecektir. 2017 hesap d\u00f6neminde 1.000.000 TL\u2019lik nakdi sermaye art\u0131r\u0131m\u0131 dolay\u0131s\u0131yla 10 ay genel indirim oran\u0131 dikkate al\u0131nacak, kalan 2 ayl\u0131k s\u00fcrede ise 23\/10\/2017 tarihinde arsa al\u0131m\u0131nda kullan\u0131lan 800.000 TL tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n10.6.4.2.5. 9\/3\/2015 tarihinden Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1\/7\/2015 tarihine kadar olan d\u00f6nemde, sermaye azalt\u0131m\u0131na gidilmi\u015f olmas\u0131 halinde, azalt\u0131lan sermaye tutar\u0131na tekab\u00fcl eden miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere indirilebilecek tutar\u0131n hesaplanmas\u0131nda indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n\u00d6rnek: 15\/4\/2015 tarihinde 4.000.000 TL tutar\u0131nda sermaye azalt\u0131m\u0131na gitmi\u015f olan (N) A.\u015e.\u2019nin yetkili organ\u0131nca 7\/7\/2015 tarihinde 10.000.000 TL\u2019lik nakdi sermaye art\u0131r\u0131m\u0131 karar\u0131 al\u0131nm\u0131\u015f olup bu tutar\u0131n %25\u2019i olan 2.500.000 TL ayn\u0131 tarihte ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu karar 15\/7\/2015 tarihinde ticaret siciline tescil ettirilmi\u015f ve sermaye taahh\u00fcd\u00fcn\u00fcn geri kalan k\u0131sm\u0131 olan 7.500.000 TL nakit olarak 29\/7\/2015 tarihinde ortaklarca \u015firketin banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r.
\nBuna g\u00f6re, (N) A.\u015e. \u015fartlar\u0131 ta\u015f\u0131mas\u0131 halinde, nakdi sermaye art\u0131r\u0131m\u0131n\u0131n sadece (10.000.000 TL \u2013 4.000.000 TL=) 6.000.000 TL\u2019lik k\u0131sm\u0131 i\u00e7in genel indirim oran\u0131n\u0131 dikkate alarak indirim uygulamas\u0131ndan yararlanabilecek olup kalan 4.000.000 TL\u2019lik tutar i\u00e7in ise indirim oran\u0131 %0 olarak uygulanacakt\u0131r.
\n10.6.5. Di\u011fer hususlar
\n10.6.5.1. \u0130ndirim tutar\u0131n\u0131n hesaplanmas\u0131nda TCMB taraf\u0131ndan yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131naca\u011f\u0131ndan ge\u00e7ici vergi d\u00f6nemlerinden sadece d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi itibar\u0131yla bu indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.
\n\u00d6te yandan, kazanc\u0131n yetersiz olmas\u0131 nedeniyle ilgili hesap d\u00f6neminde indirim konusu yap\u0131lamayan tutarlar, izleyen hesap d\u00f6nemine ili\u015fkin ge\u00e7ici vergilendirme d\u00f6nemlerine ait ge\u00e7ici vergi matrahlar\u0131n\u0131n tespitinde indirim konusu yap\u0131labilecektir.
\n10.6.5.2. Kendilerine \u00f6zel hesap d\u00f6nemi tayin edilmi\u015f olan sermaye \u015firketleri, \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla, hesap d\u00f6nemlerinin sona erdi\u011fi ay itibar\u0131yla TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131n\u0131 dikkate alarak indirimden yararlanabileceklerdir.
\n10.6.5.3. \u0130ndirimden faydalanmak isteyen sermaye \u015firketlerinin, taahh\u00fct edilen sermaye art\u0131r\u0131m\u0131 tutar\u0131n\u0131n nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131ld\u0131\u011f\u0131na ili\u015fkin olarak bu i\u015flemleri i\u00e7eren ve ilgili banka \u015fubesi taraf\u0131ndan onaylanm\u0131\u015f banka hesap \u00f6zetini ka\u011f\u0131t ortam\u0131nda veya elektronik ortamda ilgili d\u00f6nem kurumlar vergisi beyannamesi verme s\u00fcresi i\u00e7erisinde kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairelerine ibraz etmeleri gerekmektedir.
\nAyr\u0131ca, Tebli\u011fin bu b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde indirimden faydalanmak isteyen sermaye \u015firketlerinin, nakdi olarak art\u0131rd\u0131klar\u0131 sermaye ile indirime konu edecekleri tutara ili\u015fkin bilgileri, kurumlar vergisi beyannamesi ekinde bildirmeleri gerekmektedir.\u201d
\nY\u00fcr\u00fctme
\nMADDE 2 \u2013 Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"
TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 9) MADDE 1 \u2013 3\/4\/2007 tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019ne \u201c10.5. T\u00fcrkiye\u2019den yurtd\u0131\u015f\u0131 mukimi ki\u015fi ve kurumlara verilen hizmetler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir. […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3218","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3218"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3218"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3218\/revisions"}],"predecessor-version":[{"id":3219,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3218\/revisions\/3219"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}