{"id":3313,"date":"2016-08-10T15:08:38","date_gmt":"2016-08-10T12:08:38","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3313"},"modified":"2016-08-10T15:08:38","modified_gmt":"2016-08-10T12:08:38","slug":"kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-10-05-08-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3313","title":{"rendered":"Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 05.08.2016"},"content":{"rendered":"

Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 05.08.2016<\/strong><\/p>\n

<\/h1>\n

05 A\u011fustos 2016 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29792<\/p>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan:<\/strong><\/p>\n

MADDE 1<\/strong>\u00a0\u2013 3\/4\/2007 tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nin \u201d10.6.3.1. Sermaye art\u0131r\u0131m\u0131n\u0131n tescili ve art\u0131r\u0131lan tutar\u0131n \u015firketin banka hesab\u0131na yat\u0131r\u0131lmas\u0131\u2019\u2019 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c10.6,3.1.1. Sermaye avanslar\u0131n\u0131n durumu<\/p>\n

\u0130leride ger\u00e7ekle\u015ftirilecek sermaye art\u0131r\u0131m\u0131ndan kaynaklanan sermaye taahh\u00fcd\u00fcn\u00fcn yerine getirilmesinde kullan\u0131lmak amac\u0131yla, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karardan \u00d6nce ortaklar taraf\u0131ndan sermaye avans\u0131 olarak \u015firketin banka hesab\u0131na yat\u0131r\u0131lan tutarlar\u0131n;<\/p>\n

a) Banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren \u015firketin bilan\u00e7osunda \u00f6z sermaye kalemleri aras\u0131nda yer alan \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131nda izlenmesi ve<\/p>\n

b) Banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminin sonuna kadar bu tutarlarla ilgili sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil ettirilmesi<\/p>\n

\u015fart\u0131yla, s\u00f6z konusu karar\u0131n ticaret siciline tescil ettirildi\u011fi tarih esas al\u0131narak indirim uygulamas\u0131nda dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Dolay\u0131s\u0131yla, \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminde sermaye art\u0131r\u0131m\u0131na konu edilmeyen sermaye avans\u0131 niteli\u011findeki tutarlar\u0131n, indirim uygulamas\u0131nda dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Ayr\u0131ca, \u015firketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren bilan\u00e7oda \u00f6z sermaye kalemleri aras\u0131nda yer alan \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131nda izlenmeyen tutarlar i\u00e7in, ilgili hesap d\u00f6neminde bu tutarlara ili\u015fkin sermaye art\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilse dahi indirim uygulamas\u0131ndan faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek<\/strong>: (B) A.\u015e.\u2019nin ortaklar\u0131ndan Bay (T)\u2019nin, \u015firketin y\u00fcr\u00fctt\u00fc\u011f\u00fc proje i\u00e7in ihtiya\u00e7 duyulan finansman\u0131n sa\u011flanmas\u0131 amac\u0131yla ve ileride sermayeye eklenmek \u00fczere 10\/5\/2016 tarihinde \u015firketin banka hesab\u0131na yat\u0131rd\u0131\u011f\u0131 1.000,000 TL tutar\u0131ndaki sermaye avans\u0131, (B) A.\u015e. taraf\u0131ndan 10\/5\/2016 tarihinde \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131na kaydedilmek suretiyle \u015firket kay\u0131tlar\u0131na intikal ettirilmi\u015ftir. Daha sonra (B) A.\u015e.nin nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar 30\/6\/2016 tarihinde ticaret siciline tescil ettirilerek s\u00f6z konusu tutarla ilgili sermaye art\u0131r\u0131m\u0131na ili\u015fkin gerekli muhasebe kay\u0131tlar\u0131 yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, ortak Bay (T) taraf\u0131ndan 10\/5\/2016 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lan ve ayn\u0131 tarihte \u201cDi\u011fer Sermaye Yedekleri\u2019\u2019 hesab\u0131na kaydedilerek \u015firket kay\u0131tlar\u0131na ge\u00e7irilen bu tutar i\u00e7in nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi 30\/6\/2016 tarihinden itibaren indirim uyguiamas\u0131ndan yararlan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d<\/p>\n

MADDE 2<\/strong>\u00a0\u2013 An\u0131lan Tebli\u011fin \u201c32. Kurumlar Vergisi Oran\u0131 ve Ge\u00e7ici Vergi\u201d ba\u015fl\u0131\u011f\u0131 \u201c32. Kurumlar Vergisi Oran\u0131, Ge\u00e7ici Vergi ve \u0130ndirimli Kurumlar Vergisi\u201d olarak de\u011fi\u015ftirilmi\u015f, bu ba\u015fl\u0131ktan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm ba\u015fl\u0131\u011f\u0131 ve bu b\u00f6l\u00fcmden sonra gelmek \u00fczere ise a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c32.1. Kurumlar vergisi oran\u0131 ve ge\u00e7ici vergi\u201d<\/strong><\/p>\n

\u201c32.2. \u0130ndirimli kurumlar vergisi<\/strong><\/p>\n

Kurumlar Vergisi Kanununa 18\/2\/2009 tarihli ve 5838 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunla eklenen 32\/A maddesinde, maddenin ikinci f\u0131kras\u0131nda belirtilen ve Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan te\u015fvik belgesine ba\u011flanan yat\u0131r\u0131mlardan elde edilen kazan\u00e7lar\u0131n, yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar indirimli oranlar \u00fczerinden kurumlar vergisine tabi tutulaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

32.2.1. Kapsam<\/strong><\/p>\n

Kurumlar vergisi m\u00fckelleflerinin, Ekonomi Bakanl\u0131\u011f\u0131nca yat\u0131r\u0131m te\u015fvik belgesine ba\u011flanan yat\u0131r\u0131mlar\u0131ndan, yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren elde ettikleri kazan\u00e7lar\u0131 dolay\u0131s\u0131yla indirimli kurumlar vergisi uygulamas\u0131ndan faydalanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Ayr\u0131ca, 6322 say\u0131l\u0131 Kanunla Kurumlar Vergisi Kanununun 32\/A maddesinin ikinci f\u0131kras\u0131na eklenen (c) bendinde, yat\u0131r\u0131ma ba\u015flan\u0131lan tarihten itibaren bu maddeye g\u00f6re hesaplanacak yat\u0131r\u0131ma katk\u0131 tutar\u0131na mahsuben, toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n %50\u2019sini ve ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131 ge\u00e7memek \u00fczere; yat\u0131r\u0131m d\u00f6neminde kurumun di\u011fer faaliyetlerinden elde edilen kazan\u00e7lar\u0131na indirimli vergi oran\u0131 uygulatmak suretiyle yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 k\u0131smen kulland\u0131rmaya, bu oran\u0131 her bir il grubu i\u00e7in s\u0131f\u0131ra kadar indirmeye veya %80\u2019e kadar art\u0131rmaya Bakanlar Kurulunun yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, m\u00fckelleflerin, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlar\u0131ndan elde ettikleri kazan\u00e7lar\u0131n\u0131n yan\u0131 s\u0131ra toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n Bakanlar Kurulu Karar\u0131 ile belirlenen k\u0131sm\u0131na ili\u015fkin olarak yat\u0131r\u0131m d\u00f6neminde di\u011fer faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131na da indirimli kurumlar vergisi uygulanmas\u0131 m\u00fcmk\u00fcn hale gelmi\u015ftir.<\/p>\n

\u0130ndirimli vergi oran\u0131 uygulamas\u0131ndan gelir vergisi m\u00fckellefleri de yararlanabilecektir.<\/p>\n

32.2.2. \u0130ndirimli vergi oran\u0131ndan yararlanamayacaklar<\/strong><\/p>\n

Finans ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile i\u015f ortakl\u0131klar\u0131n\u0131n indirimli kurumlar vergisi uygulamas\u0131ndan faydalanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Ayr\u0131ca taahh\u00fct i\u015flerinden, 16\/7\/1997 tarihli ve 4283 say\u0131l\u0131 Yap-\u0130\u015flet Modeli ile Elektrik Enerjisi \u00dcretim Tesislerinin Kurulmas\u0131 ve \u0130\u015fletilmesi ile Enerji Sat\u0131\u015f\u0131n\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanun ve 8\/6\/1994 tarihli ve 3996 say\u0131l\u0131 Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda yap\u0131lan yat\u0131r\u0131mlar ile r\u00f6dovans s\u00f6zle\u015fmelerine ba\u011fl\u0131 olarak yap\u0131lan yat\u0131r\u0131mlardan elde edilen kazan\u00e7lar dolay\u0131s\u0131yla da m\u00fckelleflerin indirimli vergi oran\u0131 uygulamas\u0131ndan yararlanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

32.2.3. \u0130ndirimli kurumlar vergisi uygulamas\u0131<\/strong><\/p>\n

Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlardan elde edilen kazan\u00e7lara, ilgili te\u015fvik belgesinde yer alan yat\u0131r\u0131ma katk\u0131 ve vergi indirim oranlar\u0131 dikkate al\u0131narak yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren, yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131l\u0131ncaya kadar indirimli kurumlar vergisi uygulanabilecektir.<\/p>\n

Yat\u0131r\u0131ma katk\u0131 tutar\u0131, indirimli kurumlar vergisi uygulanmak suretiyle tahsilinden vazge\u00e7ilen vergi yoluyla yat\u0131r\u0131mlar\u0131n Devlet\u00e7e kar\u015f\u0131lanacak tutar\u0131n\u0131, bu tutar\u0131n yap\u0131lan toplam yat\u0131r\u0131m tutar\u0131na b\u00f6l\u00fcnmesi suretiyle bulunacak oran ise yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 ifade etmektedir.<\/p>\n

\u00d6rnek 1<\/strong>; (A) A.\u015e\u2019nin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m\u0131n\u0131n toplam tutar\u0131<\/p>\n

5.000.000 TL ve yat\u0131r\u0131ma katk\u0131 oram %25\u2019tir. Bu durumda toplam yat\u0131r\u0131ma\u00a0katk\u0131 tutar\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 05.08.2016 05 A\u011fustos 2016 Tarihli Resmi Gazete Say\u0131: 29792 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan: MADDE 1\u00a0\u2013 3\/4\/2007 tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nin \u201d10.6.3.1. Sermaye art\u0131r\u0131m\u0131n\u0131n tescili ve art\u0131r\u0131lan tutar\u0131n \u015firketin banka […]<\/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-3313","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\/3313"}],"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=3313"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3313\/revisions"}],"predecessor-version":[{"id":3314,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3313\/revisions\/3314"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}