{"status":true,"post":{"id":30336,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:30:59","created_at":"2021-12-30T21:00:00.000000Z","updated_at":"2022-10-24T13:30:59.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":30336,"is_featured":0,"title":"Finansal kiralama i\u015flemlerinde de\u011ferleme","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun M\u00fckerrer Madde 290\u2019da \u2018Finansal Kiralama \u0130\u015flemlerinde De\u011ferleme\u2019 konusu ile ilgili a\u00e7\u0131klamalara yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Finansal kiralama i\u015flemlerinde, finansal kiralamaya konu olan iktisadi k\u0131ymet ile s\u00f6zle\u015fmeden do\u011fan hak, bor\u00e7 ve alacaklar\u0131n de\u011ferlemesi, a\u015fa\u011f\u0131daki esaslara g\u00f6re yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan finansal kiralama i\u015flemine konu iktisadi k\u0131ymeti kullanma hakk\u0131 ve s\u00f6zle\u015fmeden do\u011fan bor\u00e7, kiralama konusu iktisadi k\u0131ymetin rayi\u00e7 bedeli veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinden d\u00fc\u015f\u00fck olan\u0131 ile de\u011ferlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan s\u00f6zle\u015fmeden do\u011fan alacak, kiralama s\u00fcresi boyunca yap\u0131lacak kira \u00f6demelerinin toplam tutar\u0131, kiralama konusu iktisadi k\u0131ymet ise bu iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar ile de\u011ferlenir. \u0130ktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar\u0131n s\u0131f\u0131r veya negatif olmas\u0131 halinde, iktisadi k\u0131ymet faiz bedeliyle de\u011ferlenir ve aradaki fark, iktisadi k\u0131ymetin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7 gibi i\u015fleme tabi tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan aktifle\u015ftirilen alacak tutar\u0131 ile kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri aras\u0131ndaki fark, gelecek d\u00f6nemlere ait faiz geliri olarak pasifle\u015ftirilmek suretiyle de\u011ferlenir. Kiralayan\u0131n finansal kiralamaya konu iktisadi k\u0131ymetin \u00fcretimini veya al\u0131m sat\u0131m\u0131n\u0131 yapmas\u0131 halinde iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011feri olarak rayi\u00e7 bedeli dikkate al\u0131n\u0131r. Rayi\u00e7 bedel ile maliyet bedeli aras\u0131ndaki fark, normal bir sat\u0131\u015f i\u015fleminden elde edilen k\u00e2r veya zarar olarak i\u015fleme tabi tutulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Kirac\u0131 taraf\u0131ndan aktifle\u015ftirilen finansal kiralamaya konu iktisadi k\u0131ymeti kullanma hakk\u0131, bu kanunun m\u00fckerrer 298. maddesi ve \u00fc\u00e7\u00fcnc\u00fc kitab\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc k\u0131sm\u0131n\u0131n birinci b\u00f6l\u00fcm\u00fcnde kiralama konusu, iktisadi k\u0131ymet i\u00e7in belirlenmi\u015f esaslar \u00e7er\u00e7evesinde yeniden de\u011ferlemeye ve amortismana tabi tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan finansal kiralamaya konu iktisadi k\u0131ymetin bu maddenin (1) numaral\u0131 f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131na g\u00f6re belirlenen de\u011feri \u00fczerinden amortisman ayr\u0131lmaya devam olunur. Bu madde kapsam\u0131nda de\u011ferlenen bor\u00e7 ve alacak tutarlar\u0131 reeskonta tabi tutulmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan finansal kiralama s\u00f6zle\u015fmesine g\u00f6re yap\u0131lan kira \u00f6demeleri, bor\u00e7 anapara \u00f6demesi ve faiz gideri olarak ayr\u0131\u015ft\u0131r\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131\u015ft\u0131rma i\u015flemi, her bir d\u00f6nem sonunda kalan bor\u00e7 tutar\u0131na sabit bir d\u00f6nemsel faiz oran\u0131 uygulamas\u0131n\u0131 sa\u011flayacak \u015fekilde yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan gelecek d\u00f6nemlere ait faiz gelirleri, kiralayan iktisadi k\u0131ymetin finansal kiralama s\u00f6zle\u015fmesinin yap\u0131ld\u0131\u011f\u0131 tarihteki rayi\u00e7 bedelinden, her bir d\u00f6nem sonunda anapara geri \u00f6demelerinin d\u00fc\u015f\u00fclmesi sonucu kalan tutar \u00fczerinden sabit bir d\u00f6nemsel faiz oran\u0131 yaratacak \u015fekilde hesaplanmas\u0131 suretiyle tahakkuk ettirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Bu maddenin uygulanmas\u0131nda a\u015fa\u011f\u0131da yer alan tan\u0131mlar dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Finansal kiralama: Kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devredilip devredilmedi\u011fine bak\u0131lmaks\u0131z\u0131n bir iktisadi k\u0131ymetin m\u00fclkiyetine sahip olmaktan kaynaklanan t\u00fcm riskler ile yararlar\u0131n kirac\u0131ya b\u0131rak\u0131lmas\u0131 sonucunu do\u011furan kiralamalard\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralama i\u015fleminde; iktisadi k\u0131ymetin m\u00fclkiyetinin kira s\u00fcresi sonunda kirac\u0131ya devredilmesi, kirac\u0131ya kira s\u00fcresi sonunda iktisadi k\u0131ymeti rayi\u00e7 bedelinden d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik \u00f6mr\u00fcn\u00fcn y\u00fczde 80\u2019inden daha b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc kapsamas\u0131 veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131n\u0131n iktisadi k\u0131ymetin rayi\u00e7 bedelinin y\u00fczde 90\u2019\u0131ndan daha b\u00fcy\u00fck bir de\u011feri olu\u015fturmas\u0131 hallerinden herhangi birinin varl\u0131\u011f\u0131 durumunda, kiralama i\u015flemi finansal kiralama kabul edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Do\u011fal kaynaklar\u0131n ara\u015ft\u0131r\u0131lmas\u0131 veya kullan\u0131lmas\u0131na y\u00f6nelik kiralama s\u00f6zle\u015fmeleri ile sinema filmleri video kay\u0131tlar\u0131, patentler, kopyalama haklar\u0131 gibi k\u0131ymetlerle ilgili lisans s\u00f6zle\u015fmeleri, bu madde kapsam\u0131nda de\u011ferlendirilemez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Arazi, arsa ve binalarla ilgili kiralama s\u00f6zle\u015fmeleri, sadece, s\u00f6zle\u015fmede kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devri \u00f6ng\u00f6r\u00fclm\u00fc\u015fse veya kirac\u0131ya kira s\u00fcresi sonunda kiralama konusu gayrimenkul\u00fc d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nm\u0131\u015f-<\/span><br><span class=\"large\"> sa bu madde kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>  \t\t\t\t","slug":"finansal-kiralama-islemlerinde-degerleme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Finansal kiralama i\u015flemlerinde de\u011ferleme","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":1096,"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":30435,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":30336,"locale":"tr","category_id":73,"title":"Finansal kiralama i\u015flemlerinde de\u011ferleme","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun M\u00fckerrer Madde 290\u2019da \u2018Finansal Kiralama \u0130\u015flemlerinde De\u011ferleme\u2019 konusu ile ilgili a\u00e7\u0131klamalara yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Finansal kiralama i\u015flemlerinde, finansal kiralamaya konu olan iktisadi k\u0131ymet ile s\u00f6zle\u015fmeden do\u011fan hak, bor\u00e7 ve alacaklar\u0131n de\u011ferlemesi, a\u015fa\u011f\u0131daki esaslara g\u00f6re yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan finansal kiralama i\u015flemine konu iktisadi k\u0131ymeti kullanma hakk\u0131 ve s\u00f6zle\u015fmeden do\u011fan bor\u00e7, kiralama konusu iktisadi k\u0131ymetin rayi\u00e7 bedeli veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinden d\u00fc\u015f\u00fck olan\u0131 ile de\u011ferlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan s\u00f6zle\u015fmeden do\u011fan alacak, kiralama s\u00fcresi boyunca yap\u0131lacak kira \u00f6demelerinin toplam tutar\u0131, kiralama konusu iktisadi k\u0131ymet ise bu iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar ile de\u011ferlenir. \u0130ktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar\u0131n s\u0131f\u0131r veya negatif olmas\u0131 halinde, iktisadi k\u0131ymet faiz bedeliyle de\u011ferlenir ve aradaki fark, iktisadi k\u0131ymetin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7 gibi i\u015fleme tabi tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan aktifle\u015ftirilen alacak tutar\u0131 ile kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri aras\u0131ndaki fark, gelecek d\u00f6nemlere ait faiz geliri olarak pasifle\u015ftirilmek suretiyle de\u011ferlenir. Kiralayan\u0131n finansal kiralamaya konu iktisadi k\u0131ymetin \u00fcretimini veya al\u0131m sat\u0131m\u0131n\u0131 yapmas\u0131 halinde iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011feri olarak rayi\u00e7 bedeli dikkate al\u0131n\u0131r. Rayi\u00e7 bedel ile maliyet bedeli aras\u0131ndaki fark, normal bir sat\u0131\u015f i\u015fleminden elde edilen k\u00e2r veya zarar olarak i\u015fleme tabi tutulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Kirac\u0131 taraf\u0131ndan aktifle\u015ftirilen finansal kiralamaya konu iktisadi k\u0131ymeti kullanma hakk\u0131, bu kanunun m\u00fckerrer 298. maddesi ve \u00fc\u00e7\u00fcnc\u00fc kitab\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc k\u0131sm\u0131n\u0131n birinci b\u00f6l\u00fcm\u00fcnde kiralama konusu, iktisadi k\u0131ymet i\u00e7in belirlenmi\u015f esaslar \u00e7er\u00e7evesinde yeniden de\u011ferlemeye ve amortismana tabi tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan finansal kiralamaya konu iktisadi k\u0131ymetin bu maddenin (1) numaral\u0131 f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131na g\u00f6re belirlenen de\u011feri \u00fczerinden amortisman ayr\u0131lmaya devam olunur. Bu madde kapsam\u0131nda de\u011ferlenen bor\u00e7 ve alacak tutarlar\u0131 reeskonta tabi tutulmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan finansal kiralama s\u00f6zle\u015fmesine g\u00f6re yap\u0131lan kira \u00f6demeleri, bor\u00e7 anapara \u00f6demesi ve faiz gideri olarak ayr\u0131\u015ft\u0131r\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131\u015ft\u0131rma i\u015flemi, her bir d\u00f6nem sonunda kalan bor\u00e7 tutar\u0131na sabit bir d\u00f6nemsel faiz oran\u0131 uygulamas\u0131n\u0131 sa\u011flayacak \u015fekilde yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralayan taraf\u0131ndan gelecek d\u00f6nemlere ait faiz gelirleri, kiralayan iktisadi k\u0131ymetin finansal kiralama s\u00f6zle\u015fmesinin yap\u0131ld\u0131\u011f\u0131 tarihteki rayi\u00e7 bedelinden, her bir d\u00f6nem sonunda anapara geri \u00f6demelerinin d\u00fc\u015f\u00fclmesi sonucu kalan tutar \u00fczerinden sabit bir d\u00f6nemsel faiz oran\u0131 yaratacak \u015fekilde hesaplanmas\u0131 suretiyle tahakkuk ettirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Bu maddenin uygulanmas\u0131nda a\u015fa\u011f\u0131da yer alan tan\u0131mlar dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Finansal kiralama: Kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devredilip devredilmedi\u011fine bak\u0131lmaks\u0131z\u0131n bir iktisadi k\u0131ymetin m\u00fclkiyetine sahip olmaktan kaynaklanan t\u00fcm riskler ile yararlar\u0131n kirac\u0131ya b\u0131rak\u0131lmas\u0131 sonucunu do\u011furan kiralamalard\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kiralama i\u015fleminde; iktisadi k\u0131ymetin m\u00fclkiyetinin kira s\u00fcresi sonunda kirac\u0131ya devredilmesi, kirac\u0131ya kira s\u00fcresi sonunda iktisadi k\u0131ymeti rayi\u00e7 bedelinden d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik \u00f6mr\u00fcn\u00fcn y\u00fczde 80\u2019inden daha b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc kapsamas\u0131 veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131n\u0131n iktisadi k\u0131ymetin rayi\u00e7 bedelinin y\u00fczde 90\u2019\u0131ndan daha b\u00fcy\u00fck bir de\u011feri olu\u015fturmas\u0131 hallerinden herhangi birinin varl\u0131\u011f\u0131 durumunda, kiralama i\u015flemi finansal kiralama kabul edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Do\u011fal kaynaklar\u0131n ara\u015ft\u0131r\u0131lmas\u0131 veya kullan\u0131lmas\u0131na y\u00f6nelik kiralama s\u00f6zle\u015fmeleri ile sinema filmleri video kay\u0131tlar\u0131, patentler, kopyalama haklar\u0131 gibi k\u0131ymetlerle ilgili lisans s\u00f6zle\u015fmeleri, bu madde kapsam\u0131nda de\u011ferlendirilemez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Arazi, arsa ve binalarla ilgili kiralama s\u00f6zle\u015fmeleri, sadece, s\u00f6zle\u015fmede kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devri \u00f6ng\u00f6r\u00fclm\u00fc\u015fse veya kirac\u0131ya kira s\u00fcresi sonunda kiralama konusu gayrimenkul\u00fc d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nm\u0131\u015f-<\/span><br><span class=\"large\"> sa bu madde kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>  \t\t\t\t","slug":"finansal-kiralama-islemlerinde-degerleme","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":"Finansal kiralama i\u015flemlerinde de\u011ferleme","meta_description":"DR. 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