{"status":true,"post":{"id":35366,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 22:02:39","created_at":"2022-10-13T21:00:00.000000Z","updated_at":"2022-10-24T19:02:39.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":35366,"is_featured":0,"title":"Amortismana tabi mallar\u0131n sat\u0131lmas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Vergi Usul Kanunu\u2019nun 328\u2019inci maddesinde, amortismana tabi mallar\u0131n sat\u0131lmas\u0131 hali vergi hukuku a\u00e7\u0131s\u0131ndan belli bir kurala ba\u011flanm\u0131\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki: \u201cAmortismana tabi iktisadi k\u0131ymetlerin sat\u0131lmas\u0131 halinde al\u0131nan bedel ile bunlar\u0131n envanter defterinde kay\u0131tl\u0131 de\u011ferleri aras\u0131ndaki fark, k\u00e2r ve zarar hesab\u0131na ge\u00e7irilir. \u0130\u015fletme hesab\u0131 esas\u0131nda defter tutan m\u00fckelleflerle serbest meslek kazan\u00e7 defteri tutan m\u00fckellefler, bu fark\u0131 defterlerinde has\u0131lat veya gider kaydederler.\u201d <\/span>
<\/span>
Amortisman ayr\u0131lm\u0131\u015f olanlar\u0131n de\u011feri, ayr\u0131lm\u0131\u015f amortismanlar d\u00fc\u015f\u00fcld\u00fckten sonra kalan mebla\u011fd\u0131r.<\/span>
<\/span>
Devir ve trampa sat\u0131\u015f h\u00fckm\u00fcndedir.<\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerce;<\/span>
<\/span>
a. Sat\u0131lan iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bir iktisadi k\u0131ymetin iktisab\u0131 (edinimi), i\u015fin niteli\u011fine g\u00f6re zorunlu bulunur veya bu hususta i\u015fletmeyi idare edenlerce karar verilmi\u015f ve te\u015febb\u00fcse ge\u00e7ilmi\u015f olursa bu takdirde, sat\u0131\u015ftan do\u011fan k\u00e2r, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonuna kadar pasifte ge\u00e7ici bir hesapta tutulabilir. Bu s\u00fcre i\u00e7inde, sat\u0131lan iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bu iktisadi k\u0131ymetin iktisab\u0131 ger\u00e7ekle\u015fmezse ge\u00e7ici hesapta tutulan k\u00e2r, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
b. Pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, finansal kiralama yoluyla edilenler de dahil olmak \u00fczere (a) bendindeki esaslar dahilinde iktisap edilen bir veya birden fazla k\u0131ymetin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lacak amortismanlara mahsup edilir. Bu mahsup tamamland\u0131ktan sonra itfa edilmemi\u015f olarak kalan de\u011ferleri amortisman\u0131na devam olunur.<\/span>
<\/span>
c. Pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, sat\u0131\u015f\u0131 yap\u0131lan iktisadi k\u0131ymetin yerine iktisap edilen yeni k\u0131ymetlerin amortisman ayr\u0131labilecek tutar\u0131ndan fazla ise bu fazlal\u0131k, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
\u00e7. Sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonundan \u00f6nce terki, devri veya i\u015fletmenin tasfiyesi halinde pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, o y\u0131l\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
Maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir. Yang\u0131n, deprem, sel, su basmas\u0131 gibi afetler y\u00fcz\u00fcnden tamamen veya k\u0131smen ziyaa u\u011frayan amortismana tabi iktisadi k\u0131ymetler i\u00e7in al\u0131nan sigorta tazminat\u0131, bunlar\u0131n de\u011ferinden (amortismanl\u0131 olanlarda ayr\u0131lm\u0131\u015f olan amortisman \u00e7\u0131kt\u0131ktan sonra kalan de\u011ferden) fazla veya eksik oldu\u011fu takdirde fark\u0131, k\u00e2r veya zarar hesab\u0131na ge\u00e7ilir. <\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerce; al\u0131nan sigorta tazminat\u0131 ile tamamen veya k\u0131smen zarar g\u00f6ren amortismana tabi iktisadi k\u0131ymetlerin yenilenmesi veya benzeri mahiyetindeki bir iktisadi k\u0131ymetin iktisab\u0131, i\u015fin niteli\u011fine g\u00f6re zorunlu bulunur veya bu hususta i\u015fletmeyi idare edenlerce karar verilmi\u015f ve te\u015febb\u00fcse ge\u00e7ilmi\u015f olursa tazminat fazlas\u0131, tazminat\u0131n al\u0131nd\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonuna kadar pasifte ge\u00e7ici bir hesapta tutulabilir. Her ne sebeple olursa olsun bu s\u00fcre i\u00e7inde zarar g\u00f6ren iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bir iktisadi k\u0131ymetin iktisab\u0131 ger\u00e7ekle\u015fmezse, ge\u00e7ici hesapta tutulan tazminat fazlas\u0131, tazminat\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
Pasifte ge\u00e7ici bir hesapta tutulan tazminat fazlas\u0131, finansal kiralama yoluyla edinilenler de dahil olmak \u00fczere (a) bendindeki esaslar dahilinde iktisap edilen bir veya birden fazla k\u0131ymetin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lacak amortismanlar\u0131na mahsup edilir. Bu mahsup tamamland\u0131ktan sonra itfa edilmemi\u015f olarak kalan de\u011ferlerin amortisman\u0131na devam olunur.<\/span><\/p> \t\t\t\t","slug":"amortismana-tabi-mallarin-satilmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Amortismana tabi mallar\u0131n sat\u0131lmas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":2557,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":35465,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":35366,"locale":"tr","category_id":73,"title":"Amortismana tabi mallar\u0131n sat\u0131lmas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Vergi Usul Kanunu\u2019nun 328\u2019inci maddesinde, amortismana tabi mallar\u0131n sat\u0131lmas\u0131 hali vergi hukuku a\u00e7\u0131s\u0131ndan belli bir kurala ba\u011flanm\u0131\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki: \u201cAmortismana tabi iktisadi k\u0131ymetlerin sat\u0131lmas\u0131 halinde al\u0131nan bedel ile bunlar\u0131n envanter defterinde kay\u0131tl\u0131 de\u011ferleri aras\u0131ndaki fark, k\u00e2r ve zarar hesab\u0131na ge\u00e7irilir. \u0130\u015fletme hesab\u0131 esas\u0131nda defter tutan m\u00fckelleflerle serbest meslek kazan\u00e7 defteri tutan m\u00fckellefler, bu fark\u0131 defterlerinde has\u0131lat veya gider kaydederler.\u201d <\/span>
<\/span>
Amortisman ayr\u0131lm\u0131\u015f olanlar\u0131n de\u011feri, ayr\u0131lm\u0131\u015f amortismanlar d\u00fc\u015f\u00fcld\u00fckten sonra kalan mebla\u011fd\u0131r.<\/span>
<\/span>
Devir ve trampa sat\u0131\u015f h\u00fckm\u00fcndedir.<\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerce;<\/span>
<\/span>
a. Sat\u0131lan iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bir iktisadi k\u0131ymetin iktisab\u0131 (edinimi), i\u015fin niteli\u011fine g\u00f6re zorunlu bulunur veya bu hususta i\u015fletmeyi idare edenlerce karar verilmi\u015f ve te\u015febb\u00fcse ge\u00e7ilmi\u015f olursa bu takdirde, sat\u0131\u015ftan do\u011fan k\u00e2r, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonuna kadar pasifte ge\u00e7ici bir hesapta tutulabilir. Bu s\u00fcre i\u00e7inde, sat\u0131lan iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bu iktisadi k\u0131ymetin iktisab\u0131 ger\u00e7ekle\u015fmezse ge\u00e7ici hesapta tutulan k\u00e2r, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
b. Pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, finansal kiralama yoluyla edilenler de dahil olmak \u00fczere (a) bendindeki esaslar dahilinde iktisap edilen bir veya birden fazla k\u0131ymetin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lacak amortismanlara mahsup edilir. Bu mahsup tamamland\u0131ktan sonra itfa edilmemi\u015f olarak kalan de\u011ferleri amortisman\u0131na devam olunur.<\/span>
<\/span>
c. Pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, sat\u0131\u015f\u0131 yap\u0131lan iktisadi k\u0131ymetin yerine iktisap edilen yeni k\u0131ymetlerin amortisman ayr\u0131labilecek tutar\u0131ndan fazla ise bu fazlal\u0131k, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
\u00e7. Sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonundan \u00f6nce terki, devri veya i\u015fletmenin tasfiyesi halinde pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, o y\u0131l\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
Maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir. Yang\u0131n, deprem, sel, su basmas\u0131 gibi afetler y\u00fcz\u00fcnden tamamen veya k\u0131smen ziyaa u\u011frayan amortismana tabi iktisadi k\u0131ymetler i\u00e7in al\u0131nan sigorta tazminat\u0131, bunlar\u0131n de\u011ferinden (amortismanl\u0131 olanlarda ayr\u0131lm\u0131\u015f olan amortisman \u00e7\u0131kt\u0131ktan sonra kalan de\u011ferden) fazla veya eksik oldu\u011fu takdirde fark\u0131, k\u00e2r veya zarar hesab\u0131na ge\u00e7ilir. <\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerce; al\u0131nan sigorta tazminat\u0131 ile tamamen veya k\u0131smen zarar g\u00f6ren amortismana tabi iktisadi k\u0131ymetlerin yenilenmesi veya benzeri mahiyetindeki bir iktisadi k\u0131ymetin iktisab\u0131, i\u015fin niteli\u011fine g\u00f6re zorunlu bulunur veya bu hususta i\u015fletmeyi idare edenlerce karar verilmi\u015f ve te\u015febb\u00fcse ge\u00e7ilmi\u015f olursa tazminat fazlas\u0131, tazminat\u0131n al\u0131nd\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n sonuna kadar pasifte ge\u00e7ici bir hesapta tutulabilir. Her ne sebeple olursa olsun bu s\u00fcre i\u00e7inde zarar g\u00f6ren iktisadi k\u0131ymetlerin yenilenmesi veya benzer mahiyetteki bir iktisadi k\u0131ymetin iktisab\u0131 ger\u00e7ekle\u015fmezse, ge\u00e7ici hesapta tutulan tazminat fazlas\u0131, tazminat\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenir.<\/span>
<\/span>
Pasifte ge\u00e7ici bir hesapta tutulan tazminat fazlas\u0131, finansal kiralama yoluyla edinilenler de dahil olmak \u00fczere (a) bendindeki esaslar dahilinde iktisap edilen bir veya birden fazla k\u0131ymetin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lacak amortismanlar\u0131na mahsup edilir. Bu mahsup tamamland\u0131ktan sonra itfa edilmemi\u015f olarak kalan de\u011ferlerin amortisman\u0131na devam olunur.<\/span><\/p> \t\t\t\t","slug":"amortismana-tabi-mallarin-satilmasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Amortismana tabi mallar\u0131n sat\u0131lmas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":2557,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}