{"status":true,"post":{"id":18598,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:15:06","created_at":"2018-06-10T21:00:00.000000Z","updated_at":"2022-10-24T10:15:06.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18598,"is_featured":0,"title":"D\u00f6vizle sermaye art\u0131r\u0131m\u0131na vergi deste\u011fi","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<p><span class=\"large\">7103 say\u0131l\u0131 Kanun\u2019un 11\u2019inci maddesi ile Vergi Usul Kanunu\u2019nun 280\u2019inci maddesinden sonra gelmek \u00fczere \u201cYurtd\u0131\u015f\u0131ndan getirilerek sermaye olarak konulan yabanc\u0131 paralar\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yeni bir madde konulmu\u015f olup, bu madde \u201cyay\u0131m\u0131 tarihinden sonra tescil edilen sermaye \u015firketlerine uygulanmak \u00fczere 27 Mart 2018\u2019den itibaren madde 280\/A olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. (27 Mart 2018 g\u00fcn ve 30373 say\u0131l\u0131 2. M\u00fckerrer Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar yurt d\u0131\u015f\u0131ndan getirerek sermaye olarak konulan yabanc\u0131 paralar\u0131n, s\u00f6z konusu d\u00f6nem zarf\u0131nda yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf olunan k\u0131sm\u0131 nedeniyle olu\u015fan kur farklar\u0131 pasifte \u00f6zel bir fon hesab\u0131na al\u0131nabilecektir. Bu durumda olumlu kur farklar\u0131 bu hesab\u0131n alaca\u011f\u0131na, olumsuz kur farklar\u0131 ise s\u00f6z konusu hesab\u0131n borcuna kaydedilecektir.<\/span><\/p>  <p><span class=\"large\">Sermaye olarak konulan bu yabanc\u0131 paralar\u0131n, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar herhangi bir suretle sarf edilmeyen k\u0131sm\u0131; bu hesap d\u00f6nemlerine ait vergilendirme d\u00f6nemlerinin sonuna kadar mukayyet de\u011feriyle i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin sonu itibar\u0131yla VUK\u2019un 280\u2019inci maddesine g\u00f6re de\u011ferlenecektir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da ifade edildi\u011fi \u00fczere olu\u015fan fon hesab\u0131 sermaye ilave edilme d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin \u00e7eki\u015f d\u00f6neminde vergiye tabi tutulacakt\u0131r. Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnme i\u015flemleri hari\u00e7, \u015firketin tasfiyesi halinde de bu h\u00fck\u00fcm uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun 265\u2019inci maddesinde yer alan tan\u0131mlama uyar\u0131nca \u201cMukayyet de\u011fer\u201d bir iktisadi k\u0131ymetin muhasebe kay\u0131tlar\u0131nda g\u00f6sterilen hesap de\u011feridir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla Vergi Usul Kanunu\u2019nun 280\/A maddesi gere\u011fi olarak yurt d\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf edilmesi halinde bu ba\u011flamda olu\u015fan kur farklar\u0131 i\u015fletmede a\u00e7\u0131lacak \u00f6zel bir fon hesab\u0131nda izlenebilecektir. Bu konuda zaman i\u00e7erisinde olu\u015fan olumlu kur farklar\u0131 sermayeye ilave (sermaye art\u0131r\u0131m\u0131) d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin ilgili d\u00f6nemde vergiye tabi tutulabilecektir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu yabanc\u0131 paralar\u0131n mukayyet de\u011ferle de\u011ferlemesine ili\u015fkin m\u00fckellefin tercihi, bu i\u015flemi izleyen ilk ge\u00e7ici vergi beyannamesi ile birlikte vergi dairesine bildirilecektir.<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ticaret siciline tescil tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar ba\u015fvuruda bulunulmas\u0131 halinde mezkur paralardan sarf olunmayan k\u0131s\u0131m, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar mukayyet de\u011feriyle de\u011ferlenecektir. \u015e\u00f6yle ki,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi ba\u015fvuru s\u00fcresinin bitim tarihini i\u00e7ine alan vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde de bu paralardan sarf olunmayan k\u0131s\u0131m, yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mukayyet de\u011feri ile de\u011ferlenecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in belirtilen s\u00fcrede ba\u015fvurulmas\u0131na kar\u015f\u0131n, bu ba\u015fvurunun ilgili makamlarca reddolunmas\u0131 halinde red tarihinin i\u00e7inde bulundu\u011fu vergilendirme d\u00f6nemi sonunda da i\u015flem konusu yabanc\u0131 paralardan sarf olunmayan k\u0131sm\u0131 mukayyet de\u011feri ile de\u011ferlendirilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan yap\u0131lan bu yeni d\u00fczenlemeden faydalanmak isteyen m\u00fckellefler taraf\u0131ndan Vergi Usul Kanunu\u2019nun 280\/A maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7erisinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lmamas\u0131 halinde, ba\u015fvuru s\u00fcresinin bitim tarihini i\u00e7ine alan vergilendirme d\u00f6nemini takip eden vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lmas\u0131na kar\u015f\u0131n bu ba\u015fvurunun ilgili makamlarca reddolunmas\u0131 halinde red tarihinin i\u00e7inde bulundu\u011fu vergilendirme d\u00f6nemini izleyen vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6z konusu madde kapsam\u0131na giren yabanc\u0131 paralardan sarf olunmayan k\u0131s\u0131m Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi uyar\u0131nca de\u011ferlenerek son vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lm\u0131\u015f olmas\u0131 ve belgenin de i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini veya m\u00fcteakip hesap d\u00f6nemi i\u00e7erisinde al\u0131nm\u0131\u015f olmas\u0131 halinde i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin son vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde madde kapsam\u0131na giren yabanc\u0131 paralar\u0131n sarf olunmayan k\u0131sm\u0131ndan olu\u015fan kur farklar\u0131 ilgili gelir ve gider hesaplar\u0131na al\u0131nacakt\u0131r.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"dovizle-sermaye-artirimina-vergi-destegi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6vizle sermaye art\u0131r\u0131m\u0131na vergi deste\u011fi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":99,"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":18697,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18598,"locale":"tr","category_id":73,"title":"D\u00f6vizle sermaye art\u0131r\u0131m\u0131na vergi deste\u011fi","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<p><span class=\"large\">7103 say\u0131l\u0131 Kanun\u2019un 11\u2019inci maddesi ile Vergi Usul Kanunu\u2019nun 280\u2019inci maddesinden sonra gelmek \u00fczere \u201cYurtd\u0131\u015f\u0131ndan getirilerek sermaye olarak konulan yabanc\u0131 paralar\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yeni bir madde konulmu\u015f olup, bu madde \u201cyay\u0131m\u0131 tarihinden sonra tescil edilen sermaye \u015firketlerine uygulanmak \u00fczere 27 Mart 2018\u2019den itibaren madde 280\/A olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. (27 Mart 2018 g\u00fcn ve 30373 say\u0131l\u0131 2. M\u00fckerrer Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar yurt d\u0131\u015f\u0131ndan getirerek sermaye olarak konulan yabanc\u0131 paralar\u0131n, s\u00f6z konusu d\u00f6nem zarf\u0131nda yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf olunan k\u0131sm\u0131 nedeniyle olu\u015fan kur farklar\u0131 pasifte \u00f6zel bir fon hesab\u0131na al\u0131nabilecektir. Bu durumda olumlu kur farklar\u0131 bu hesab\u0131n alaca\u011f\u0131na, olumsuz kur farklar\u0131 ise s\u00f6z konusu hesab\u0131n borcuna kaydedilecektir.<\/span><\/p>  <p><span class=\"large\">Sermaye olarak konulan bu yabanc\u0131 paralar\u0131n, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar herhangi bir suretle sarf edilmeyen k\u0131sm\u0131; bu hesap d\u00f6nemlerine ait vergilendirme d\u00f6nemlerinin sonuna kadar mukayyet de\u011feriyle i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin sonu itibar\u0131yla VUK\u2019un 280\u2019inci maddesine g\u00f6re de\u011ferlenecektir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da ifade edildi\u011fi \u00fczere olu\u015fan fon hesab\u0131 sermaye ilave edilme d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin \u00e7eki\u015f d\u00f6neminde vergiye tabi tutulacakt\u0131r. Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnme i\u015flemleri hari\u00e7, \u015firketin tasfiyesi halinde de bu h\u00fck\u00fcm uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun 265\u2019inci maddesinde yer alan tan\u0131mlama uyar\u0131nca \u201cMukayyet de\u011fer\u201d bir iktisadi k\u0131ymetin muhasebe kay\u0131tlar\u0131nda g\u00f6sterilen hesap de\u011feridir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla Vergi Usul Kanunu\u2019nun 280\/A maddesi gere\u011fi olarak yurt d\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf edilmesi halinde bu ba\u011flamda olu\u015fan kur farklar\u0131 i\u015fletmede a\u00e7\u0131lacak \u00f6zel bir fon hesab\u0131nda izlenebilecektir. Bu konuda zaman i\u00e7erisinde olu\u015fan olumlu kur farklar\u0131 sermayeye ilave (sermaye art\u0131r\u0131m\u0131) d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin ilgili d\u00f6nemde vergiye tabi tutulabilecektir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu yabanc\u0131 paralar\u0131n mukayyet de\u011ferle de\u011ferlemesine ili\u015fkin m\u00fckellefin tercihi, bu i\u015flemi izleyen ilk ge\u00e7ici vergi beyannamesi ile birlikte vergi dairesine bildirilecektir.<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ticaret siciline tescil tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar ba\u015fvuruda bulunulmas\u0131 halinde mezkur paralardan sarf olunmayan k\u0131s\u0131m, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar mukayyet de\u011feriyle de\u011ferlenecektir. \u015e\u00f6yle ki,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi ba\u015fvuru s\u00fcresinin bitim tarihini i\u00e7ine alan vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde de bu paralardan sarf olunmayan k\u0131s\u0131m, yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mukayyet de\u011feri ile de\u011ferlenecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in belirtilen s\u00fcrede ba\u015fvurulmas\u0131na kar\u015f\u0131n, bu ba\u015fvurunun ilgili makamlarca reddolunmas\u0131 halinde red tarihinin i\u00e7inde bulundu\u011fu vergilendirme d\u00f6nemi sonunda da i\u015flem konusu yabanc\u0131 paralardan sarf olunmayan k\u0131sm\u0131 mukayyet de\u011feri ile de\u011ferlendirilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan yap\u0131lan bu yeni d\u00fczenlemeden faydalanmak isteyen m\u00fckellefler taraf\u0131ndan Vergi Usul Kanunu\u2019nun 280\/A maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7erisinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lmamas\u0131 halinde, ba\u015fvuru s\u00fcresinin bitim tarihini i\u00e7ine alan vergilendirme d\u00f6nemini takip eden vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lmas\u0131na kar\u015f\u0131n bu ba\u015fvurunun ilgili makamlarca reddolunmas\u0131 halinde red tarihinin i\u00e7inde bulundu\u011fu vergilendirme d\u00f6nemini izleyen vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6z konusu madde kapsam\u0131na giren yabanc\u0131 paralardan sarf olunmayan k\u0131s\u0131m Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi uyar\u0131nca de\u011ferlenerek son vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuru yap\u0131lm\u0131\u015f olmas\u0131 ve belgenin de i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini veya m\u00fcteakip hesap d\u00f6nemi i\u00e7erisinde al\u0131nm\u0131\u015f olmas\u0131 halinde i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin son vergilendirme d\u00f6nemine ili\u015fkin de\u011ferleme g\u00fcn\u00fcnde madde kapsam\u0131na giren yabanc\u0131 paralar\u0131n sarf olunmayan k\u0131sm\u0131ndan olu\u015fan kur farklar\u0131 ilgili gelir ve gider hesaplar\u0131na al\u0131nacakt\u0131r.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"dovizle-sermaye-artirimina-vergi-destegi","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":"D\u00f6vizle sermaye art\u0131r\u0131m\u0131na vergi deste\u011fi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":99,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}