\u015eirket ile orta\u011f\u0131 aras\u0131ndaki para hareketi, uygulamada \u00e7o\u011fu zaman \u201cortaklar cari hesab\u0131\u201d veya \u201cadat\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda s\u0131radan bir muhasebe i\u015flemi gibi ele al\u0131nmaktad\u0131r. Oysa \u015firketten orta\u011fa kaynak aktar\u0131lmas\u0131; \u015firket malvarl\u0131\u011f\u0131n\u0131n korunmas\u0131, y\u00f6neticilerin sorumlulu\u011fu, pay sahipleri aras\u0131nda e\u015fit i\u015flem, transfer fiyatland\u0131rmas\u0131, kurumlar vergisi, k\u00e2r pay\u0131 stopaj\u0131, katma de\u011fer vergisi ve vergi cezalar\u0131 bak\u0131m\u0131ndan birbirinden ba\u011f\u0131ms\u0131z fakat ayn\u0131 anda do\u011fabilen sonu\u00e7lar yarat\u0131r. \u0130\u015flemin muhasebe hesab\u0131na kaydedilmi\u015f olmas\u0131 onu hukuka uygun h\u00e2le getirmedi\u011fi gibi, kayd\u0131n ba\u015fka bir hesapta bulunmas\u0131 da ger\u00e7ek bir bor\u00e7 ili\u015fkisinin vergisel sonu\u00e7lar\u0131n\u0131 ortadan kald\u0131rmaz.<\/p>\n\n\n\n
Bu nedenle sa\u011fl\u0131kl\u0131 de\u011ferlendirme iki a\u015famada yap\u0131lmal\u0131d\u0131r. \u00d6nce, ger\u00e7ekten \u015firkete geri \u00f6denecek bir \u00f6d\u00fcn\u00e7 para i\u015flemi mi bulundu\u011fu; yoksa \u00fccret, huzur hakk\u0131, k\u00e2r pay\u0131, avans, masraf kar\u015f\u0131l\u0131\u011f\u0131 veya \u015firket ad\u0131na yap\u0131lm\u0131\u015f harcama m\u0131 oldu\u011fu belirlenmelidir. Ard\u0131ndan, ger\u00e7ek bir bor\u00e7 s\u00f6z konusuysa T\u00fcrk Ticaret Kanunu (\u201cTTK\u201d) bak\u0131m\u0131ndan bor\u00e7lanmaya izin veren \u015fartlar\u0131n ve vergi hukukunda emsallere uygun bedel, belgelendirme ve beyan y\u00fck\u00fcml\u00fcl\u00fcklerinin ayr\u0131 ayr\u0131 yerine getirilip getirilmedi\u011fi incelenmelidir.<\/p>\n\n\n\n
Bu yaz\u0131, anonim ve limited \u015firketlerin ortaklar\u0131na kulland\u0131rd\u0131\u011f\u0131 para bak\u0131m\u0131ndan genel \u00e7er\u00e7eveyi a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n
\u015eirketin orta\u011fa yapt\u0131\u011f\u0131 her \u00f6deme \u00f6d\u00fcn\u00e7 para de\u011fildir. Orta\u011f\u0131n \u015firket ad\u0131na belgeye ba\u011fl\u0131 bir gideri kar\u015f\u0131lamak \u00fczere ald\u0131\u011f\u0131 ve s\u00fcresinde kapatt\u0131\u011f\u0131 i\u015f avans\u0131, usul\u00fcne uygun kararla\u015ft\u0131r\u0131lm\u0131\u015f \u00fccret veya huzur hakk\u0131, genel kurul karar\u0131na dayal\u0131 k\u00e2r pay\u0131 ya da mevzuata uygun k\u00e2r pay\u0131 avans\u0131 farkl\u0131 hukuki rejimlere tabidir. Buna kar\u015f\u0131l\u0131k belirli bir ticari amaca ba\u011flanmayan, orta\u011f\u0131n ki\u015fisel kullan\u0131m\u0131na b\u0131rak\u0131lan ve \u015firkete geri \u00f6denmesi beklenen para, ad\u0131 \u201cavans\u201d veya \u201ccari hesap\u201d olsa dahi esas itibar\u0131yla bor\u00e7tur.<\/p>\n\n\n\n
Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 3\/B maddesi uyar\u0131nca vergilendirmede i\u015flemin ad\u0131 de\u011fil ger\u00e7ek mahiyeti esast\u0131r. Bu sebeple 131-Ortaklardan Alacaklar veya uzun vadede 231-Ortaklardan Alacaklar hesab\u0131 kadar, ger\u00e7ekte kasada bulunmayan y\u00fcksek 100-Kasa bakiyesi, a\u00e7\u0131klanamayan 159-Verilen Sipari\u015f Avanslar\u0131 bakiyesi, orta\u011f\u0131n ki\u015fisel giderlerinin \u015firket\u00e7e \u00f6denmesi ya da \u015firket kredi kart\u0131n\u0131n \u00f6zel harcamalarda kullan\u0131lmas\u0131 da inceleme konusu olabilir. Ancak bir hesap bakiyesinin ola\u011fan d\u0131\u015f\u0131 g\u00f6r\u00fcnmesi, tek ba\u015f\u0131na paran\u0131n orta\u011fa ge\u00e7ti\u011fini ispatlamaz. Banka hareketleri, kasa say\u0131mlar\u0131, \u00f6deme belgeleri, kar\u015f\u0131 taraf kay\u0131tlar\u0131, \u015firketin i\u015f hacmi ve ortak nezdindeki tespitler birlikte de\u011ferlendirilmelidir.<\/p>\n\n\n\n
Ger\u00e7ek bir bor\u00e7ta anaparan\u0131n iade edilece\u011fi, vade, faiz, para birimi, teminat, erken \u00f6deme ve temerr\u00fct \u015fartlar\u0131 a\u00e7\u0131k olmal\u0131d\u0131r. Bu unsurlar\u0131n hi\u00e7biri yoksa ve bor\u00e7 y\u0131llarca kapat\u0131lm\u0131yorsa i\u015flem, ger\u00e7ek bir finansman ili\u015fkisinden \u00e7ok kal\u0131c\u0131 menfaat aktar\u0131m\u0131 g\u00f6r\u00fcnt\u00fcs\u00fc verir. Sonradan yap\u0131lan \u015fekli bir s\u00f6zle\u015fme de \u00f6nceki d\u00f6nemdeki belgesiz para kullan\u0131m\u0131n\u0131 kendili\u011finden d\u00fczeltmez.<\/p>\n\n\n\n
TTK m. 358\u2019e g\u00f6re pay sahipleri, \u201csermaye taahh\u00fcd\u00fcnden do\u011fan vadesi gelmi\u015f bor\u00e7lar\u0131n\u0131 ifa etmedik\u00e7e ve \u015firketin serbest yedek ak\u00e7elerle birlikte k\u00e2r\u0131 ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131 kar\u015f\u0131layacak d\u00fczeyde olmad\u0131k\u00e7a\u201d \u015firkete bor\u00e7lanamaz. H\u00fck\u00fcm, mutlak bir yasak de\u011fil; bor\u00e7lanmay\u0131 iki \u00f6n \u015fart\u0131n birlikte ger\u00e7ekle\u015fmesine ba\u011flayan bir malvarl\u0131\u011f\u0131 koruma kural\u0131d\u0131r.<\/p>\n\n\n\n
Birinci \u015fart, bor\u00e7lanacak pay sahibinin sermaye taahh\u00fcd\u00fcnden do\u011fan ve vadesi gelmi\u015f borcunu \u00f6demi\u015f olmas\u0131d\u0131r. Hen\u00fcz vadesi gelmemi\u015f sermaye borcu tek ba\u015f\u0131na engel de\u011fildir; fakat muaccel sermaye borcu \u00f6denmeden \u015firketin ayn\u0131 pay sahibine para kulland\u0131rmas\u0131 yasakt\u0131r. \u015eirketin sermaye alaca\u011f\u0131n\u0131 tahsil etmek yerine orta\u011fa yeni kaynak aktarmas\u0131, sermayenin fiilen suland\u0131r\u0131lmas\u0131 sonucunu do\u011furaca\u011f\u0131ndan h\u00fckm\u00fcn koruma amac\u0131yla ba\u011fda\u015fmaz.<\/p>\n\n\n\n
\u0130kinci \u015fart, \u015firketin serbest yedek ak\u00e7eleri ile k\u00e2r\u0131n\u0131n toplam\u0131n\u0131n ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131 kar\u015f\u0131layacak d\u00fczeyde bulunmas\u0131d\u0131r. Kanun, yaln\u0131zca cari d\u00f6nemde gelir tablosunda k\u00e2r g\u00f6r\u00fclmesini yeterli saymam\u0131\u015ft\u0131r. Ge\u00e7mi\u015f y\u0131l zararlar\u0131 kar\u015f\u0131lanam\u0131yorsa, \u015feklen da\u011f\u0131t\u0131labilir bir nakit bulundu\u011fu d\u00fc\u015f\u00fcn\u00fclse bile pay sahibine bor\u00e7 verilmemelidir. De\u011ferlendirmenin en son onayl\u0131 finansal tablolarla s\u0131n\u0131rl\u0131 b\u0131rak\u0131lmamas\u0131; \u00f6nemli ara d\u00f6nem kay\u0131plar\u0131, likidite s\u0131k\u0131\u015f\u0131kl\u0131\u011f\u0131 veya sermaye kayb\u0131 varsa g\u00fcncel bir ara bilan\u00e7o ve nakit ak\u0131\u015f analiziyle desteklenmesi, y\u00f6netim organ\u0131n\u0131n \u00f6zen borcu bak\u0131m\u0131ndan g\u00fcvenli yakla\u015f\u0131md\u0131r.<\/p>\n\n\n\n
Bu iki \u015fart\u0131n varl\u0131\u011f\u0131, pay sahibine \u015firketten bor\u00e7 alma hakk\u0131 vermez. \u015eirketin yetkili organ\u0131 ayr\u0131ca \u015firket menfaatini, \u00f6deme g\u00fcc\u00fcn\u00fc, vade ve teminat\u0131 de\u011ferlendirerek bor\u00e7 verme karar\u0131 almal\u0131d\u0131r. \u0130\u015flem \u015firketin i\u015fletme konusu veya finansal plan\u0131yla ba\u011fda\u015fm\u0131yor, geri \u00f6deme kabiliyeti zay\u0131f bir orta\u011fa uzun s\u00fcreli ve teminats\u0131z kaynak aktar\u0131l\u0131yor ya da \u015firket alacakl\u0131lar\u0131n\u0131n menfaati tehlikeye sokuluyorsa, TTK m. 358\u2019in \u015fekli \u015fartlar\u0131 sa\u011flansa bile y\u00f6netim organ\u0131n\u0131n \u00f6zen ve ba\u011fl\u0131l\u0131k y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ihlal edilebilir.<\/p>\n\n\n\n
TTK m. 644\/1-b, anonim \u015firketlere ili\u015fkin TTK m. 358\u2019i limited \u015firketlere de uygular. Dolay\u0131s\u0131yla limited \u015firket orta\u011f\u0131 bak\u0131m\u0131ndan da vadesi gelmi\u015f sermaye borcunun \u00f6denmi\u015f olmas\u0131 ve k\u00e2r ile serbest yedek ak\u00e7elerin ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131 kar\u015f\u0131lamas\u0131 gerekir. Limited \u015firkette kurulu\u015f sermayesinin \u00f6deme takvimi anonim \u015firketten farkl\u0131 olabilse de belirleyici soru, bor\u00e7 verme tarihinde orta\u011f\u0131n vadesi gelmi\u015f sermaye y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn bulunup bulunmad\u0131\u011f\u0131d\u0131r.<\/p>\n\n\n\n
Limited \u015firkette m\u00fcd\u00fcrler \u015firketin menfaatini d\u00fcr\u00fcstl\u00fck kural\u0131 \u00e7er\u00e7evesinde g\u00f6zetmek, \u00f6zen ve ba\u011fl\u0131l\u0131k y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne uymak zorundad\u0131r. Ortak ayn\u0131 zamanda m\u00fcd\u00fcrse, kendisine sa\u011flanacak finansmanda menfaat \u00e7at\u0131\u015fmas\u0131 daha belirgin h\u00e2le gelir. M\u00fcd\u00fcrler kurulu veya genel kurul karar\u0131 al\u0131nmas\u0131; TTK m. 358\u2019in, vergi hukukunun ya da y\u00f6neticilerin sorumlulu\u011funun yerine ge\u00e7mez. Kanuna ayk\u0131r\u0131 bir i\u015flem, ortaklar\u0131n oybirli\u011fiyle onaylanm\u0131\u015f olsa dahi s\u0131rf bu nedenle hukuka uygun olmaz.<\/p>\n\n\n\n
TTK m. 395\/2, pay sahibi olmayan anonim \u015firket y\u00f6netim kurulu \u00fcyeleri ile y\u00f6netim kurulu \u00fcyelerinin pay sahibi olmayan ve TTK m. 393\u2019te say\u0131lan yak\u0131nlar\u0131n\u0131n \u015firkete nakit bor\u00e7lanmas\u0131n\u0131 yasaklar. \u015eirket bu ki\u015filer i\u00e7in kefalet, garanti veya teminat veremez; sorumluluk y\u00fcklenemez ve bor\u00e7lar\u0131n\u0131 devralamaz. Yak\u0131n \u00e7evre; altsoy, \u00fcstsoy, e\u015f ile \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil kan ve kay\u0131n h\u0131s\u0131mlar\u0131n\u0131 kapsar. Ki\u015fi ayn\u0131 zamanda pay sahibiyse de\u011ferlendirme TTK m. 358 \u00fczerinden yap\u0131l\u0131r.<\/p>\n\n\n\n
Anonim \u015firkette TTK m. 395\/2\u2019nin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesi, ayk\u0131r\u0131l\u0131k h\u00e2linde \u015firket alacakl\u0131lar\u0131na belirli \u015fartlarla do\u011frudan takip imk\u00e2n\u0131 tan\u0131r. Limited \u015firketlerde ise TTK m. 644\/1-b yaln\u0131zca TTK m. 395\/2\u2019nin birinci ve ikinci c\u00fcmlelerine at\u0131f yapar. Bu nedenle anonim \u015firketteki do\u011frudan takip sonucunun limited \u015firkete otomatik olarak ta\u015f\u0131nd\u0131\u011f\u0131 s\u00f6ylenemez. Buna kar\u015f\u0131l\u0131k limited \u015firketin ortak olmayan m\u00fcd\u00fcr\u00fc ve maddede say\u0131lan ortak olmayan yak\u0131nlar\u0131 bak\u0131m\u0131ndan nakit bor\u00e7lanma ile teminat yasa\u011f\u0131 ge\u00e7erlidir.<\/p>\n\n\n\n
Bor\u00e7 verme, \u015firket ad\u0131na yetkili y\u00f6netim organ\u0131n\u0131n usul\u00fcne uygun karar\u0131na dayanmal\u0131d\u0131r. Kararda bor\u00e7lunun kimli\u011fi, tutar, para birimi, ama\u00e7, vade, faiz, \u00f6deme plan\u0131, teminat, TTK m. 358 \u015fartlar\u0131n\u0131n hangi finansal verilere g\u00f6re sa\u011fland\u0131\u011f\u0131 ve emsal faiz \u00e7al\u0131\u015fmas\u0131n\u0131n dayanaklar\u0131 g\u00f6sterilmelidir. Bor\u00e7lanacak ortak y\u00f6netim kurulu \u00fcyesiyse TTK m. 393\u2019teki m\u00fczakereye kat\u0131lma yasa\u011f\u0131 ayr\u0131ca dikkate al\u0131nmal\u0131d\u0131r. Karara kat\u0131lmayan veya kar\u015f\u0131 oy kullanan \u00fcyelerin tutumu da tutanakta a\u00e7\u0131k\u00e7a yer almal\u0131d\u0131r.<\/p>\n\n\n\n
TTK m. 357\u2019deki e\u015fit i\u015flem ilkesi, e\u015fit \u015fartlardaki pay sahiplerine e\u015fit davran\u0131lmas\u0131n\u0131 gerektirir. \u015eirketin yaln\u0131zca h\u00e2kim orta\u011fa d\u00fc\u015f\u00fck faizli, teminats\u0131z ve uzun vadeli bor\u00e7 vermesi; di\u011fer ortaklara ayn\u0131 imk\u00e2n\u0131 tan\u0131mamas\u0131 ve objektif bir \u015firket menfaati g\u00f6sterememesi h\u00e2linde e\u015fit i\u015flem tart\u0131\u015fmas\u0131 do\u011fabilir. Bununla birlikte her farkl\u0131 uygulama yasak de\u011fildir; kredi de\u011ferlili\u011fi, teminat, tutar ve \u015firket i\u00e7in sa\u011flanan somut yarar gibi nesnel nedenler farkl\u0131 \u015fartlar\u0131 hakl\u0131 k\u0131labilir.<\/p>\n\n\n\n
TTK m. 562\/5-b uyar\u0131nca m. 358\u2019e ayk\u0131r\u0131 olarak pay sahiplerine bor\u00e7 verenler, \u00fc\u00e7 y\u00fcz g\u00fcnden az olmamak \u00fczere adli para cezas\u0131yla cezaland\u0131r\u0131l\u0131r. Kanunun g\u00fcncel metninde cezan\u0131n muhatab\u0131 borcu alan pay sahibi de\u011fil, ayk\u0131r\u0131 bi\u00e7imde bor\u00e7 veren ki\u015fidir. Somut olayda failin kim oldu\u011fu; karar\u0131 alan, uygulayan ve \u00f6deme talimat\u0131n\u0131 veren ki\u015filerin g\u00f6rev ve iradelerine g\u00f6re belirlenir. TTK m. 395\/2\u2019nin birinci veya ikinci c\u00fcmlesini ihlal edenler i\u00e7in de m. 562\/5-c\u2019de ayn\u0131 alt s\u0131n\u0131r \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n
Bu adli para cezas\u0131, vergi ziya\u0131 cezas\u0131ndan tamamen ayr\u0131d\u0131r. Ayn\u0131 para hareketi hem TTK\u2019ya ayk\u0131r\u0131l\u0131k nedeniyle adli s\u00fcre\u00e7, hem de eksik kurumlar vergisi, stopaj veya KDV nedeniyle idari vergi cezalar\u0131 do\u011furabilir. Sahte belge veya ger\u00e7e\u011fe ayk\u0131r\u0131 kay\u0131t gibi ayr\u0131ca su\u00e7 olu\u015fturan bir fiil yoksa, yaln\u0131zca orta\u011fa bor\u00e7 verilmi\u015f olmas\u0131 VUK m. 359 kapsam\u0131ndaki ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun olu\u015ftu\u011fu anlam\u0131na gelmez.<\/p>\n\n\n\n
Y\u00f6netim kurulu \u00fcyeleri ve y\u00f6neticiler, kanundan ve esas s\u00f6zle\u015fmeden do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerini kusurlar\u0131yla ihlal ederek \u015firkete, pay sahiplerine veya alacakl\u0131lara zarar verirlerse TTK m. 553 kapsam\u0131nda sorumlu olabilir. TTK m. 644\/1-a bu sorumluluk rejimini limited \u015firket m\u00fcd\u00fcrleri bak\u0131m\u0131ndan da devreye sokar. Tahsil kabiliyeti bulunmayan bir alaca\u011f\u0131n yarat\u0131lmas\u0131, emsal faizden vazge\u00e7ilmesi, teminats\u0131z ve belirsiz vadeli finansman veya \u015firketin likiditesinin bozulmas\u0131 zarar hesab\u0131nda \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n
Kurumlar Vergisi Kanunu\u2019nun (\u201cKVK\u201d) 13. maddesi, \u00f6d\u00fcn\u00e7 para al\u0131nmas\u0131 ve verilmesini her h\u00e2l ve \u015fartta mal veya hizmet al\u0131m-sat\u0131m\u0131 kapsam\u0131nda de\u011ferlendirir. \u015eirket ile ili\u015fkili ki\u015fi aras\u0131ndaki bor\u00e7, ba\u011f\u0131ms\u0131z taraflar\u0131n uygulayaca\u011f\u0131 \u015fartlara uygun de\u011filse aradaki fark transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f kazan\u00e7 say\u0131l\u0131r. Faizsiz bor\u00e7ta emsal faizin tamam\u0131; d\u00fc\u015f\u00fck faizli bor\u00e7ta ise emsal faiz ile uygulanan faiz aras\u0131ndaki fark risk alt\u0131ndad\u0131r.<\/p>\n\n\n\n
Ortakl\u0131k ili\u015fkisinin tek ba\u015f\u0131na dayanak oldu\u011fu durumlarda KVK m. 13\u2019teki g\u00fcncel y\u00fczde 10 sermaye, oy veya k\u00e2r pay\u0131 e\u015fi\u011fi dikkate al\u0131nmal\u0131d\u0131r. Do\u011frudan veya dolayl\u0131 ortakl\u0131k, oy ya da k\u00e2r pay\u0131 oran\u0131n\u0131n y\u00fczde 10\u2019un alt\u0131nda olmas\u0131, ki\u015finin ba\u015fka bir bent veya n\u00fcfuz ili\u015fkisi nedeniyle ili\u015fkili ki\u015fi say\u0131lmas\u0131na engel de\u011fildir. Ayn\u0131 \u015fekilde ortaklar\u0131n e\u015fleri, \u00fcstsoy ve altsoyu ile \u00fc\u00e7\u00fcnc\u00fc derece d\u00e2hil yansoy ve kay\u0131n h\u0131s\u0131mlar\u0131 kanundaki \u015fartlarla ili\u015fkili ki\u015fi olabilir. Bu nedenle sadece pay oran\u0131na bak\u0131larak sonu\u00e7 kurulamaz.<\/p>\n\n\n\n
Bor\u00e7 anaparas\u0131n\u0131n \u015firkete geri d\u00f6nmesi, ge\u00e7mi\u015f d\u00f6nemde sa\u011flanan faizsiz finansman menfaatini ortadan kald\u0131rmaz. Emsal faiz d\u00f6nemsel olarak tahakkuk ettirilir. Hesap d\u00f6nemi sonunda borcun kapat\u0131lmas\u0131, y\u0131l i\u00e7inde ge\u00e7en kullan\u0131m s\u00fcresine ili\u015fkin faiz fark\u0131n\u0131 silmez. \u015eirketin zarar etmi\u015f olmas\u0131 da tek ba\u015f\u0131na transfer fiyatland\u0131rmas\u0131 d\u00fczeltmesini engellemez; Dan\u0131\u015ftay\u0131n a\u015fa\u011f\u0131da incelenen karar\u0131nda zarar g\u00f6steren \u015firketin ba\u011fl\u0131 ortakl\u0131klar\u0131na d\u00fc\u015f\u00fck faizle fon kulland\u0131rmas\u0131 ele\u015ftirilmi\u015ftir.<\/p>\n\n\n\n
Buradaki i\u015flem, KVK m. 12\u2019de d\u00fczenlenen \u00f6rt\u00fcl\u00fc sermaye ile kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r. \u00d6rt\u00fcl\u00fc sermayede kural olarak ortak veya ili\u015fkili ki\u015fi \u015firkete bor\u00e7 verir ve kurum bor\u00e7lanan taraft\u0131r. Bu yaz\u0131daki temel senaryoda ise \u015firket orta\u011fa bor\u00e7 vermekte, dolay\u0131s\u0131yla as\u0131l vergisel d\u00fczenleme KVK m. 13\u2019teki transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 olmaktad\u0131r. Ayn\u0131 taraflar aras\u0131nda iki y\u00f6nl\u00fc bakiyeler varsa her i\u015flem kendi y\u00f6n\u00fc ve \u015fartlar\u0131yla ayr\u0131 incelenmelidir.<\/p>\n\n\n\n
Mevzuatta her bor\u00e7 i\u00e7in zorunlu tek bir \u201cadat faiz oran\u0131\u201d yoktur. KVK m. 13 ve 1 Seri No.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f uyar\u0131nca i\u015flemin niteli\u011fine en uygun y\u00f6ntem se\u00e7ilmeli, kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik analizi yap\u0131lmal\u0131 ve sonu\u00e7 belgelendirilmelidir. Finansman i\u015flemlerinde \u00e7o\u011fu kez kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyat y\u00f6ntemi \u00f6ne \u00e7\u0131kar. \u00d6nce g\u00fcvenilir bir i\u00e7 emsal, yani \u015firketin benzer ko\u015fullarda ba\u011f\u0131ms\u0131z bir tarafla yapt\u0131\u011f\u0131 finansman i\u015flemi aran\u0131r; uygun i\u00e7 emsal yoksa d\u0131\u015f emsaller de\u011ferlendirilir.<\/p>\n\n\n\n
TCMB reeskont veya avans oran\u0131, yarg\u0131 kararlar\u0131nda d\u0131\u015f emsal veya kanuni faiz tart\u0131\u015fmas\u0131nda kullan\u0131lm\u0131\u015ft\u0131r. Buna ra\u011fmen bu oranlardan birinin her olayda otomatik ve de\u011fi\u015fmez \u00f6l\u00e7\u00fc oldu\u011fu s\u00f6ylenemez. Dan\u0131\u015ftay Dokuzuncu Dairesinin baz\u0131 kararlar\u0131nda inceleme eleman\u0131n\u0131n avans oran\u0131 yerine reeskont oran\u0131 kabul edilmi\u015f; Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Dairesi ise kar\u015f\u0131la\u015ft\u0131r\u0131labilir buldu\u011fu somut bir \u015firket kredisinin faizini i\u00e7 emsal saym\u0131\u015ft\u0131r. Sonu\u00e7, olay\u0131n verileri ve y\u00f6ntemin gerek\u00e7esine ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n
\u015eirket faizsiz veya d\u00fc\u015f\u00fck faizle bor\u00e7 verdi\u011finde, emsale uygun faiz geliri ile muhasebele\u015ftirilen faiz aras\u0131ndaki fark kurum kazanc\u0131na eklenebilir. Transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc da\u011f\u0131t\u0131lan kazan\u00e7 KVK m. 11\/1-c uyar\u0131nca kurum kazanc\u0131n\u0131n tespitinde indirilemez. Buradaki d\u00fczeltme, \u00e7o\u011fu kez kaydedilmemi\u015f faiz gelirinin vergi matrah\u0131na eklenmesi \u015feklinde ortaya \u00e7\u0131kar.<\/p>\n\n\n\n
G\u0130B\u2019in Genel Tebli\u011fdeki yakla\u015f\u0131m\u0131na g\u00f6re \u00f6rt\u00fcl\u00fc kazan\u00e7 fark\u0131 net k\u00e2r pay\u0131 kabul edilip br\u00fcte tamamlan\u0131r ve orta\u011f\u0131n hukuki niteli\u011fine g\u00f6re stopaj de\u011ferlendirilir.<\/p>\n\n\n\n
Taraflar aras\u0131nda yap\u0131lacak kar\u015f\u0131 d\u00fczeltme, \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131tan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n
G\u0130B, \u015firketin orta\u011f\u0131na para kulland\u0131rmas\u0131n\u0131 ticari faaliyet kapsam\u0131nda finansman hizmeti olarak kabul etmekte ve emsal faiz \u00fczerinden genel oranda KDV hesaplanmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcn\u00fc s\u00fcrd\u00fcrmektedir. KDV Kanunu m. 1\/1 ticari faaliyet \u00e7er\u00e7evesindeki hizmetleri, m. 4 hizmet kavram\u0131n\u0131, m. 27 ise bedelin emsale g\u00f6re a\u00e7\u0131k\u00e7a d\u00fc\u015f\u00fck oldu\u011fu veya bulunmad\u0131\u011f\u0131 h\u00e2llerde emsal bedeli d\u00fczenler. Genel KDV oran\u0131 halen y\u00fczde 20\u2019dir.<\/p>\n\n\n\n
Dan\u0131\u015ftay Dokuzuncu Dairesinin 04.10.2023 tarihli E.2023\/2193, K.2023\/3371 say\u0131l\u0131 karar\u0131; somut olayda ortaklara para kulland\u0131r\u0131lmas\u0131n\u0131 finansman hizmeti sayan ve reeskont faizine isabet eden KDV ile cezan\u0131n esas\u0131n\u0131 koruyan B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131 onam\u0131\u015ft\u0131r. Karar, KDV riskinin uygulamada ger\u00e7ek ve y\u00fcksek oldu\u011funu g\u00f6stermektedir.<\/p>\n\n\n\n
Yay\u0131mlanm\u0131\u015f ve kimli\u011fi do\u011frulanabilir y\u00fcksek mahkeme kararlar\u0131 ile G\u0130B g\u00f6r\u00fc\u015f\u00fc kar\u015f\u0131s\u0131nda ihtiyatl\u0131 uygulama; emsal faizi d\u00f6neminde tahakkuk ettirmek, fatura d\u00fczenlemek ve genel oranda KDV hesaplamakt\u0131r. Uyu\u015fmazl\u0131k h\u00e2linde ise ger\u00e7ek bir hizmet ve bedelin bulunup bulunmad\u0131\u011f\u0131, ispat durumu ve d\u00f6neme ait i\u00e7tihat ayr\u0131ca incelenmelidir.<\/p>\n\n\n\n
K\u0131sa vadeli alacaklar\u0131n 131-Ortaklardan Alacaklar, uzun vadeli alacaklar\u0131n 231-Ortaklardan Alacaklar hesab\u0131nda izlenmesi, i\u015flemin ger\u00e7ek niteli\u011fine uygun temel muhasebe yakla\u015f\u0131m\u0131d\u0131r. Ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirak i\u015flemlerinde ilgili hesaplar kullan\u0131labilir. Hesab\u0131n do\u011fru se\u00e7ilmesi gerekli olmakla birlikte yeterli de\u011fildir; banka dekontu, s\u00f6zle\u015fme, organ karar\u0131, faiz tahakkuku, fatura, \u00f6deme plan\u0131 ve emsal \u00e7al\u0131\u015fmas\u0131 birbirini do\u011frulamal\u0131d\u0131r.<\/p>\n\n\n\n
T\u00fcm kurumlar vergisi m\u00fckellefleri, ili\u015fkili ki\u015filerle bir hesap d\u00f6neminde yapt\u0131klar\u0131 kapsamdaki i\u015flemler i\u00e7in Genel Tebli\u011f ekindeki Transfer Fiyatland\u0131rmas\u0131, Kontrol Edilen Yabanc\u0131 Kurum ve \u00d6rt\u00fcl\u00fc Sermayeye \u0130li\u015fkin Formu kurumlar vergisi beyannamesi ekinde verir. Tebli\u011fe g\u00f6re her bir ili\u015fkili ki\u015fi baz\u0131nda y\u0131ll\u0131k toplam net tutar\u0131 30.000 TL\u2019nin alt\u0131nda kalan i\u015flemler forma al\u0131nmaz. Bu e\u015fik, i\u015flemin emsallere uygun olmas\u0131 veya kay\u0131t ve belge bulundurma gere\u011fini ortadan kald\u0131ran bir g\u00fcvenli liman de\u011fildir.<\/p>\n\n\n\n
\u0130stanbul Defterdarl\u0131\u011f\u0131 B\u00fcy\u00fck M\u00fckellefler Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne kay\u0131tl\u0131 m\u00fckellefler yurt i\u00e7i ve yurt d\u0131\u015f\u0131 ili\u015fkili i\u015flemleri; di\u011fer kurumlar vergisi m\u00fckellefleri kural olarak yurt d\u0131\u015f\u0131 ili\u015fkili i\u015flemleri i\u00e7in y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporu haz\u0131rlar. Serbest b\u00f6lgeler ve yurt d\u0131\u015f\u0131 \u015fubeler i\u00e7in Tebli\u011fde \u00f6zel kurallar vard\u0131r. Ola\u011fan bir kurumlar vergisi m\u00fckellefinin yaln\u0131zca yurt i\u00e7indeki ger\u00e7ek ki\u015fi orta\u011f\u0131na bor\u00e7 vermesi y\u0131ll\u0131k rapor kapsam\u0131 d\u0131\u015f\u0131nda kalabilse de raporda bulunmas\u0131 gereken bilgi ve belgeleri istenildi\u011finde ibraz etmek \u00fczere saklamas\u0131 gerekir.<\/p>\n\n\n\n
Emsal faizin beyan edilmemesi kurumlar vergisi ve ge\u00e7ici vergi matrah fark\u0131na; finansman hizmeti i\u00e7in KDV hesaplanmamas\u0131 KDV tarhiyat\u0131na; fark\u0131n da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131lmas\u0131 ise orta\u011f\u0131n stat\u00fcs\u00fcne g\u00f6re gelir veya kurumlar vergisi stopaj\u0131na yol a\u00e7abilir. Verginin zaman\u0131nda tahakkuk ettirilmemesi h\u00e2linde VUK m. 344 uyar\u0131nca kural olarak bir kat vergi ziya\u0131 cezas\u0131 ve gecikme faizi g\u00fcndeme gelir. VUK m. 359\u2019da say\u0131lan sahte veya yan\u0131lt\u0131c\u0131 belge, defter ve kay\u0131tlar\u0131n gizlenmesi ya da tahrifi gibi fiiller ayr\u0131ca ger\u00e7ekle\u015fmi\u015fse \u00fc\u00e7 kat ceza ve ceza yarg\u0131lamas\u0131 riski do\u011fabilir; fakat bu a\u011f\u0131r sonu\u00e7lar bor\u00e7 i\u015fleminin varl\u0131\u011f\u0131ndan otomatik olarak \u00e7\u0131kmaz.<\/p>\n\n\n\n
Finansman hizmetine ili\u015fkin faturan\u0131n d\u00fczenlenmemesi veya s\u00fcresinde d\u00fczenlenmemesi VUK m. 353 kapsam\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tart\u0131\u015fmas\u0131 yaratabilir. Ayr\u0131ca transfer fiyatland\u0131rmas\u0131 formu, rapor veya istenen belgelerin verilmemesi h\u00e2linde VUK\u2019un usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck h\u00fck\u00fcmleri uygulanabilir. Ceza tutarlar\u0131 her y\u0131l de\u011fi\u015fti\u011finden i\u015flem d\u00f6nemindeki hadler esas al\u0131nmal\u0131d\u0131r.<\/p>\n\n\n\n
KVK m. 13\/8 ve Genel Tebli\u011f, transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerini tam ve zaman\u0131nda yerine getiren m\u00fckellefler i\u00e7in \u00f6nemli bir koruma sa\u011flar: VUK m. 359 fiilleri hari\u00e7 olmak \u00fczere, \u00f6rt\u00fcl\u00fc kazan\u00e7 nedeniyle eksik tahakkuk eden vergilere ili\u015fkin vergi ziya\u0131 cezas\u0131 y\u00fczde 50 indirimli uygulan\u0131r. Bu indirim, i\u015flemin emsale uygun oldu\u011funu ispatlayan bir dokunulmazl\u0131k de\u011fil; belgelendirme disiplinine ba\u011flanm\u0131\u015f ceza avantaj\u0131d\u0131r.<\/p>\n\n\n\n
\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 06.09.2013 tarih ve 39044742-KDV.24-1447 say\u0131l\u0131 \u00f6zelgesinde, T\u00fcrkiye\u2019deki ta\u015f\u0131nmaz\u0131n\u0131 satan \u015firketin yabanc\u0131 ortaklar\u0131na d\u00f6viz cinsinden bor\u00e7 verdi\u011fi ve d\u00fczenli faiz faturas\u0131 kesti\u011fi olay de\u011ferlendirilmi\u015ftir. \u00d6zelge, ili\u015fkili ki\u015fiye \u00f6d\u00fcn\u00e7 para verilmesinde faizin emsallere uygun olmas\u0131 gerekti\u011fini ve orta\u011fa kaynak kulland\u0131r\u0131lmas\u0131n\u0131n finansman hizmeti olarak KDV\u2019ye tabi bulundu\u011funu kabul etmektedir. Ba\u015fl\u0131\u011f\u0131 \u201c\u00f6rt\u00fcl\u00fc sermaye say\u0131lan bor\u00e7lanmalar\u201d olsa da \u00f6zelgenin ilgili k\u0131sm\u0131, \u015firketten orta\u011fa verilen borcun KDV ve transfer fiyatland\u0131rmas\u0131 y\u00f6n\u00fcn\u00fc ele almaktad\u0131r.<\/p>\n\n\n\n
\u00d6zelgeler yaln\u0131zca talep eden m\u00fckellef ve a\u00e7\u0131klanan olay bak\u0131m\u0131ndan koruma sa\u011flar; genel d\u00fczenleyici i\u015flem veya mahkemeyi ba\u011flayan i\u00e7tihat de\u011fildir. Yine de bu \u00f6zelge, G\u0130B\u2019in idari uygulamas\u0131n\u0131 a\u00e7\u0131k bi\u00e7imde g\u00f6sterdi\u011finden risk de\u011ferlendirmesinde \u00f6nemlidir. Konuya \u00f6zg\u00fc, t\u00fcm m\u00fckellefleri ba\u011flayan ayr\u0131 bir G\u0130B sirk\u00fcleri tespit edilmemi\u015ftir; temel idari kaynak, g\u00fcncel de\u011fi\u015fiklikleri i\u015flenmi\u015f 1 Seri No.lu Transfer Fiyatland\u0131rmas\u0131 Genel Tebli\u011fi ve somut olay \u00f6zelgeleridir.<\/p>\n\n\n\n
Karara konu \u015firket, ba\u011fl\u0131 ortakl\u0131klar\u0131na verdi\u011fi bor\u00e7 i\u00e7in TCMB avans oran\u0131 \u00fczerinden faiz hesaplam\u0131\u015f; vergi incelemesi ise \u015firketin ayn\u0131 d\u00f6nemde arsa al\u0131m\u0131 i\u00e7in ba\u011f\u0131ms\u0131z bir kurumdan y\u00fczde 11,76 ile kulland\u0131\u011f\u0131 krediyi i\u00e7 emsal kabul etmi\u015ftir. \u0130lk derece ve istinaf, bor\u00e7 alma ile bor\u00e7 verme i\u015flemlerinin farkl\u0131 oldu\u011fu gerek\u00e7esiyle tarhiyat\u0131 kald\u0131rm\u0131\u015f; Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Dairesi somut kredi faizini kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u00e7 emsal sayarak bu karar\u0131 bozmu\u015ftur.<\/p>\n\n\n\n
Karar, \u201c\u015firketin her banka kredisi otomatik i\u00e7 emsaldir\u201d kural\u0131 koymaz. Dairenin sonucu, somut kredinin kar\u015f\u0131la\u015ft\u0131r\u0131labilir nitelikte oldu\u011fu kabul\u00fcne dayan\u0131r. Uygulamadaki ders; \u015firketin kendi finansman maliyetinin mutlaka incelenmesi, kullan\u0131lmayacaksa vade, teminat, para birimi veya kredi riski farklar\u0131n\u0131n belgeyle a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n\n\n\n
Bu uyu\u015fmazl\u0131kta ger\u00e7e\u011fin \u00fczerindeki ta\u015f\u0131nmaz bedelleri kayda al\u0131narak aradaki paran\u0131n ortaklara kulland\u0131r\u0131ld\u0131\u011f\u0131 ve faiz hesaplanmad\u0131\u011f\u0131 tespit edilmi\u015ftir. \u0130nceleme eleman\u0131 TCMB avans faizini kullanm\u0131\u015f; vergi yarg\u0131s\u0131 reeskont faizine isabet eden KDV ve cezay\u0131 koruyup a\u015fan k\u0131sm\u0131 kald\u0131rm\u0131\u015ft\u0131r. Dan\u0131\u015ftay Dokuzuncu Dairesi, B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131 onam\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Karar\u0131n iki \u00f6nemli y\u00f6n\u00fc vard\u0131r. Birincisi, somut para aktar\u0131m\u0131 kan\u0131tland\u0131\u011f\u0131nda orta\u011fa sa\u011flanan faizsiz finansman\u0131n KDV\u2019ye tabi hizmet olarak kabul edilebilmesidir. \u0130kincisi, avans ve reeskont oran\u0131 se\u00e7iminin matrah\u0131 do\u011frudan etkiledi\u011fidir. Bununla birlikte karar\u0131n faturalar\u0131n ger\u00e7e\u011fe ayk\u0131r\u0131 d\u00fczenlendi\u011fi \u00f6zel bir vakaya dayand\u0131\u011f\u0131 ve \u00fc\u00e7 kat cezan\u0131n bu ek tespitle ba\u011flant\u0131l\u0131 oldu\u011fu unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n
\u015eirketin 159-Verilen Sipari\u015f Avanslar\u0131 hesab\u0131ndaki y\u00fcksek ve uzun s\u00fcre ta\u015f\u0131nan bakiyelerin ortaklara faizsiz kulland\u0131r\u0131ld\u0131\u011f\u0131 varsay\u0131m\u0131yla gelir stopaj\u0131 tarh edilmi\u015fti. Dan\u0131\u015ftay Dokuzuncu Dairesi, hesap bakiyesinin \u015firket hesab\u0131nda bulundu\u011funa, \u00e7ekildi\u011fine, ortak hesab\u0131na veya ba\u015fka hesaba aktar\u0131ld\u0131\u011f\u0131na ili\u015fkin somut belge ve ara\u015ft\u0131rma bulunmad\u0131\u011f\u0131n\u0131 belirledi. \u015eirket ve ortaklar nezdinde para hareketi ortaya konulmadan yaln\u0131zca hesap bakiyesinden hareketle finansman hizmeti varsay\u0131lamayaca\u011f\u0131 gerek\u00e7esiyle tarhiyat\u0131n esas k\u0131sm\u0131n\u0131 bozdu.<\/p>\n\n\n\n
Bu karar, transfer fiyatland\u0131rmas\u0131 teorisini reddetmemi\u015ftir. Aksine, ger\u00e7ek bir bor\u00e7 varsa finansman hizmeti ve k\u00e2r pay\u0131 stopaj\u0131 sonu\u00e7lar\u0131n\u0131n do\u011fabilece\u011fini kabul etmi\u015f; fakat vergiyi do\u011furan olay ile matrah unsurlar\u0131n\u0131n somutla\u015ft\u0131r\u0131lmas\u0131n\u0131 aram\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla yanl\u0131\u015f hesap se\u00e7imi veya ola\u011fan d\u0131\u015f\u0131 bakiye ciddi risk i\u015fareti olmakla birlikte, hukuken ispat\u0131n yerine ge\u00e7mez.<\/p>\n\n\n\n
Uyu\u015fmazl\u0131k, akaryak\u0131t ticareti yapan \u015firketin 100-Kasa hesab\u0131nda 8.000 TL\u2019yi a\u015fan bakiyenin ortaklara kulland\u0131r\u0131ld\u0131\u011f\u0131 varsay\u0131m\u0131yla yap\u0131lan kurumlar vergisi ve ge\u00e7ici vergi tarhiyat\u0131na ili\u015fkindir. \u0130lk derece; ortaklar nezdinde ara\u015ft\u0131rma yap\u0131lmad\u0131\u011f\u0131n\u0131, \u015firket ile ortaklar aras\u0131ndaki para hareketinin ve paran\u0131n \u015firket i\u015flerinde kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n incelenmedi\u011fini, ortaklar\u0131n ki\u015fisel menfaatine ili\u015fkin somut tespit bulunmad\u0131\u011f\u0131n\u0131 belirleyerek tarhiyat\u0131 kald\u0131rd\u0131. Dan\u0131\u015ftay D\u00f6rd\u00fcnc\u00fc Dairesi bozma karar\u0131 verdi; B\u00f6lge \u0130dare Mahkemesi Vergi Dava Dairesi 24.11.2022 tarihli E.2022\/1228, K.2022\/1779 say\u0131l\u0131 karar\u0131yla ilk karar\u0131nda \u0131srar etti.<\/p>\n\n\n\n
Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, 09.04.2025 tarihli karar\u0131yla bu \u0131srar karar\u0131n\u0131 oy\u00e7oklu\u011fuyla onad\u0131. B\u00f6ylece y\u00fcksek kasa bakiyesinin tek ba\u015f\u0131na orta\u011fa bor\u00e7 verildi\u011fini g\u00f6stermeyece\u011fi; kasa, banka, alacak, sat\u0131n alma ve ortak kay\u0131tlar\u0131 \u00fczerinden ger\u00e7ek para kullan\u0131m\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131 gerekti\u011fi y\u00f6n\u00fcndeki yakla\u015f\u0131m g\u00fc\u00e7lendi. Karar, ger\u00e7ek d\u0131\u015f\u0131 kasa kayd\u0131n\u0131 g\u00fcvenli h\u00e2le getirmez. Tam tersine \u015firketlere, nakit hareketlerini g\u00fcnl\u00fck ve denetlenebilir belge d\u00fczeniyle a\u00e7\u0131klama y\u00fck\u00fc getirir.<\/p>\n\n\n\n
\u015eirket orta\u011f\u0131na bor\u00e7 verilmesi planlan\u0131yorsa ilk ad\u0131m, finansal ve hukuki \u00f6n kontrol olmal\u0131d\u0131r. Bor\u00e7lanacak orta\u011f\u0131n vadesi gelmi\u015f sermaye borcu bulunmad\u0131\u011f\u0131 teyit edilmeli; k\u00e2r ile serbest yedek ak\u00e7elerin ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131 g\u00fcncel finansal verilerle hesaplanmal\u0131; borcun \u015firketin i\u015fletme sermayesi, \u00f6deme g\u00fcc\u00fc ve TTK m. 376 g\u00f6stergeleri \u00fczerindeki etkisi incelenmelidir.<\/p>\n\n\n\n
\u0130kinci ad\u0131m, \u015firket menfaatini g\u00f6steren usul\u00fcne uygun organ karar\u0131d\u0131r. Karar; tutar, ama\u00e7, vade, para birimi, faiz, geri \u00f6deme, teminat ve yetkilendirmeyi i\u00e7ermeli, menfaat \u00e7at\u0131\u015fmas\u0131 bulunan \u00fcyenin durumu tutana\u011fa ge\u00e7irilmelidir. Tek ortakl\u0131 \u015firkette dahi \u015firket ile ortak aras\u0131ndaki hukuki ayr\u0131l\u0131k korunmal\u0131 ve i\u015flem yaz\u0131l\u0131la\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n
\u00dc\u00e7\u00fcnc\u00fc ad\u0131m, i\u015flem tarihindeki piyasa verilerine dayal\u0131 emsal faiz \u00e7al\u0131\u015fmas\u0131d\u0131r. \u015eirketin kendi banka kredileri, ba\u011f\u0131ms\u0131z ki\u015filere verdi\u011fi\/alaca\u011f\u0131 benzer bor\u00e7lar, ayn\u0131 para birimi ve vadede banka teklifleri ile bor\u00e7lunun kredi riski incelenmelidir. Se\u00e7ilen y\u00f6ntem ve kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik d\u00fczeltmeleri k\u0131sa bir transfer fiyatland\u0131rmas\u0131 notunda a\u00e7\u0131klanmal\u0131d\u0131r. Sadece y\u0131l sonunda TCMB oran\u0131n\u0131 bakiyeye uygulayan gerek\u00e7esiz bir hesap, g\u00fc\u00e7l\u00fc bir emsal \u00e7al\u0131\u015fmas\u0131n\u0131n yerini tutmaz.<\/p>\n\n\n\n
D\u00f6rd\u00fcnc\u00fc ad\u0131m, nakdin yaln\u0131zca banka \u00fczerinden ve a\u00e7\u0131klamal\u0131 bi\u00e7imde aktar\u0131lmas\u0131; borcun 131 veya 231 hesab\u0131nda do\u011fru izlenmesi; de\u011fi\u015fen bakiyeye g\u00f6re faizin d\u00f6nemsel tahakkuk ettirilmesi; G\u0130B\u2019in mevcut yakla\u015f\u0131m\u0131 esas al\u0131nacaksa faiz faturas\u0131 ile genel oranda KDV\u2019nin s\u00fcresinde d\u00fczenlenmesi ve beyan edilmesidir. D\u00f6viz borcunda kur fark\u0131 ve faiz ayr\u0131 izlenmelidir.<\/p>\n\n\n\n
Be\u015finci ad\u0131m, fiili geri \u00f6demedir. S\u00f6zle\u015fmedeki takvime uyulmuyorsa y\u00f6netim organ\u0131 alaca\u011f\u0131 takip etmeli, teminat\u0131 i\u015fletmeli ve gerekirse yasal yollara ba\u015fvurmal\u0131d\u0131r. S\u00fcrekli uzat\u0131lan vade, tahsil edilmeyen faiz ve her y\u0131l b\u00fcy\u00fcyen cari hesap; ba\u015flang\u0131\u00e7taki s\u00f6zle\u015fmenin ger\u00e7ekli\u011fini zay\u0131flat\u0131r. Borcun daha sonra k\u00e2r pay\u0131na mahsup edilmesi d\u00fc\u015f\u00fcn\u00fcl\u00fcyorsa, da\u011f\u0131t\u0131labilir k\u00e2r, genel kurul karar\u0131, stopaj ve mahsup \u015fartlar\u0131 ayr\u0131ca yerine getirilmelidir.<\/p>\n\n\n\n
Son ad\u0131m, beyan ve dosyalamad\u0131r. \u0130li\u015fkili ki\u015fi i\u015flem formu, gerekli transfer fiyatland\u0131rmas\u0131 raporu veya rapor e\u015fde\u011feri bilgi ve belgeler, organ kararlar\u0131, s\u00f6zle\u015fme, banka dekontlar\u0131, faiz hesaplar\u0131, faturalar, KDV beyannameleri ve geri \u00f6deme kay\u0131tlar\u0131 ayn\u0131 dosyada tutulmal\u0131d\u0131r. Y\u0131l sonu mutabakat\u0131 sadece muhasebe bakiyesini de\u011fil, anapara, tahakkuk etmi\u015f faiz, \u00f6denen tutar ve kalan vadeyi ayr\u0131 ayr\u0131 g\u00f6stermelidir.<\/p>\n\n\n\n
\u015eirketin orta\u011f\u0131na bor\u00e7 vermesi, TTK bak\u0131m\u0131ndan b\u00fct\u00fcn\u00fcyle yasak de\u011fildir. Ancak anonim ve limited \u015firketlerde orta\u011f\u0131n vadesi gelmi\u015f sermaye borcunun bulunmamas\u0131 ve \u015firketin k\u00e2r\u0131 ile serbest yedek ak\u00e7elerinin ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131 kar\u015f\u0131lamas\u0131 zorunludur. Bu \u015fartlar sa\u011flansa bile \u015firket menfaati, likidite, e\u015fit i\u015flem, y\u00f6neticilerin \u00f6zen y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve menfaat \u00e7at\u0131\u015fmas\u0131 denetimi devam eder. Ayk\u0131r\u0131l\u0131k, paran\u0131n iadesi ve y\u00f6netici sorumlulu\u011funun yan\u0131nda, borcu verenler i\u00e7in en az \u00fc\u00e7 y\u00fcz g\u00fcnl\u00fck adli para cezas\u0131 riski yarat\u0131r.<\/p>\n\n\n\n
Vergi hukukunda ise ger\u00e7ek bir borcun faizsiz veya emsalin alt\u0131nda kulland\u0131r\u0131lmas\u0131, KVK m. 13 kapsam\u0131nda ili\u015fkili ki\u015fiye finansman hizmeti ve transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131d\u0131r. Kurumlar vergisi matrah fark\u0131, orta\u011f\u0131n stat\u00fcs\u00fcne g\u00f6re k\u00e2r pay\u0131 stopaj\u0131, G\u0130B\u2019in g\u00f6r\u00fc\u015f\u00fc ve do\u011frulanabilir g\u00fcncel Dan\u0131\u015ftay kararlar\u0131 uyar\u0131nca KDV, vergi ziya\u0131 cezas\u0131, gecikme faizi ve belge cezalar\u0131 ayn\u0131 dosyada birle\u015febilir. Buna kar\u015f\u0131l\u0131k y\u00fcksek kasa veya avans bakiyesi tek ba\u015f\u0131na yeterli de\u011fildir; VDDK ve Dan\u0131\u015ftay, orta\u011fa ger\u00e7ek para aktar\u0131m\u0131n\u0131n somut delillerle ortaya konulmas\u0131n\u0131 aramaktad\u0131r.<\/p>\n\n\n\n
Do\u011fru yakla\u015f\u0131m, borcu y\u0131l sonunda \u201cadat faturas\u0131\u201d ile geriye d\u00f6n\u00fck bi\u00e7imde d\u00fczeltmeye \u00e7al\u0131\u015fmak de\u011fil; bor\u00e7 verme karar\u0131ndan \u00f6nce TTK \u015fartlar\u0131n\u0131 test etmek, i\u015flemi yaz\u0131l\u0131 ve banka kanal\u0131yla kurmak, piyasa ko\u015fullar\u0131na g\u00f6re faiz belirlemek, d\u00f6nemsel belge ve vergileri zaman\u0131nda yerine getirmek ve geri \u00f6demeyi fiilen takip etmektir. Her somut olayda \u015firket t\u00fcr\u00fc, orta\u011f\u0131n s\u0131fat\u0131, pay oran\u0131, yerle\u015fiklik, para birimi, vade ve \u015firketin finansal durumu birlikte de\u011ferlendirilmelidir.<\/p>\n\n\n\n
1. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu, \u00f6zellikle m. 357, 358, 369, 376, 391, 393, 395, 553, 562 ve 644 (Mevzuat Bilgi Sistemi).<\/p>\n\n\n\n
2. 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu, \u00f6zellikle m. 11, 12 ve 13 (Mevzuat Bilgi Sistemi).<\/p>\n\n\n\n
3. 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu, \u00f6zellikle m. 1, 4, 20, 27 ve 28 (Mevzuat Bilgi Sistemi).<\/p>\n\n\n\n
4. 213 say\u0131l\u0131 Vergi Usul Kanunu, \u00f6zellikle m. 3\/B, 134, 227, 231, 344, 353 ve 359 (Mevzuat Bilgi Sistemi).<\/p>\n\n\n\n
5. 1 Seri No.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f (de\u011fi\u015fiklikler i\u015flenmi\u015f metin, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131).<\/p>\n\n\n\n
6. \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131, 06.09.2013 tarih ve 39044742-KDV.24-1447 say\u0131l\u0131 \u00f6zelge (G\u0130B \u00d6zelge Sistemi).<\/p>\n\n\n\n
7. Dan\u0131\u015ftay 3. Daire, 28.11.2023, E.2023\/4022, K.2023\/4962.<\/p>\n\n\n\n
8. Dan\u0131\u015ftay 9. Daire, 04.10.2023, E.2023\/2193, K.2023\/3371 (Dan\u0131\u015ftay Karar Arama).<\/p>\n\n\n\n
9. Dan\u0131\u015ftay 9. Daire, 04.10.2023, E.2022\/861, K.2023\/3366 (Dan\u0131\u015ftay Karar Arama).<\/p>\n\n\n\n
10. Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, 09.04.2025, E.2023\/415, K.2025\/255; onanan B\u0130M Vergi Dava Dairesi \u0131srar karar\u0131: 24.11.2022, E.2022\/1228, K.2022\/1779 (Dan\u0131\u015ftay Karar Arama).<\/p>\n\n\n\n
Not: Mevzuat ve vergi oranlar\u0131 3 Eyl\u00fcl 2026 itibar\u0131yla kontrol edilmi\u015ftir. Yaz\u0131 genel bilgilendirme ama\u00e7l\u0131d\u0131r; somut i\u015flem veya uyu\u015fmazl\u0131k i\u00e7in olay\u0131n belgeleri \u00fczerinden ayr\u0131ca hukuki ve mali de\u011ferlendirme yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n
Yazar \/ Av. Cem GONCEL\u0130<\/em><\/strong><\/p>\n\n\n\n <\/p>","protected":false},"excerpt":{"rendered":" \u015eirket ile orta\u011f\u0131 aras\u0131ndaki para hareketi, uygulamada \u00e7o\u011fu zaman \u201cortaklar cari hesab\u0131\u201d veya \u201cadat\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda s\u0131radan bir muhasebe i\u015flemi gibi ele al\u0131nmaktad\u0131r. Oysa \u015firketten orta\u011fa kaynak aktar\u0131lmas\u0131; \u015firket malvarl\u0131\u011f\u0131n\u0131n korunmas\u0131, y\u00f6neticilerin sorumlulu\u011fu, pay sahipleri aras\u0131nda e\u015fit i\u015flem, transfer fiyatland\u0131rmas\u0131, kurumlar vergisi, k\u00e2r pay\u0131 stopaj\u0131, katma de\u011fer vergisi ve vergi cezalar\u0131 bak\u0131m\u0131ndan birbirinden ba\u011f\u0131ms\u0131z fakat […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,23,24],"tags":[],"class_list":["post-142","post","type-post","status-publish","format-standard","hentry","category-sirketler-hukuku","category-ticaret-hukuku","category-vergi-ve-kamu-alacaklari"],"_links":{"self":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/comments?post=142"}],"version-history":[{"count":2,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/142\/revisions"}],"predecessor-version":[{"id":144,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/142\/revisions\/144"}],"wp:attachment":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/media?parent=142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/categories?post=142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/tags?post=142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}