{"status":true,"post":{"id":17689,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:22:17","created_at":"2017-12-24T21:00:00.000000Z","updated_at":"2022-10-21T07:22:17.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17689,"is_featured":0,"title":"Otomobil alacaklar dikkat!","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\">Y\u0131l\u0131n son ay\u0131nda otomobil sat\u0131\u015flar\u0131nda genel olarak bir art\u0131\u015f olur. Bunun hem sat\u0131c\u0131 hem de al\u0131c\u0131 a\u00e7\u0131s\u0131ndan farkl\u0131 nedenleri var. Sat\u0131c\u0131 y\u0131l sonu sat\u0131\u015f hedeflerini tutturup primini y\u00fckseltmek isterken, otomobil alan ise y\u0131l sonunda amortisman ve giderleri art\u0131rmak suretiyle vergi planlamas\u0131n\u0131 ama\u00e7lar. Bunun i\u00e7in anahtar durum ara\u00e7 tescilinin de 31 Aral\u0131k ak\u015fam\u0131na kadar yap\u0131lmas\u0131 \u00f6nemli. \u00dcstelik bu y\u0131l i\u00e7in bir de \u00f6zel durum var. Yeni MTV sistemine giri\u015f 2018 ba\u015f\u0131ndan itibaren kay\u0131t ve tescile tabi tutulacak ara\u00e7lar i\u00e7in ge\u00e7erli olmas\u0131.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin durumu Enerji Panaroma Dergisi\u2019nde yay\u0131nlanan bir yaz\u0131s\u0131 ile YMM Mehmet \u00d6ner etrafl\u0131ca a\u00e7\u0131klam\u0131\u015f. Ben de ayn\u0131 \u015feyleri tekrarlamamak bak\u0131m\u0131ndan o yaz\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc bu k\u00f6\u015fede aynen aktarmak istiyorum. \u00d6ner yaz\u0131s\u0131nda konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n\u0131 Genel Tebli\u011f uygulamas\u0131na de\u011finerek ba\u015fl\u0131yor ve etrafl\u0131ca de\u011ferlendiriyor.<\/span><\/p>  <p><span class=\"large\">\u201cGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 konuya ili\u015fkin g\u00f6r\u00fc\u015f\u00fcn\u00fc 365 s\u0131ra numaral\u0131 Vergi Usul Kanunu tebli\u011finde a\u00e7\u0131klam\u0131\u015f durumda. Tebli\u011fin konuya ili\u015fkin k\u0131sm\u0131 \u015f\u00f6yle: \u201cDi\u011fer taraftan, Kanunun 320\u2019nci maddesinde amortisman s\u00fcresinin, k\u0131ymetlerin aktife girdi\u011fi y\u0131ldan ba\u015flayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re, m\u00fckellefler taraf\u0131ndan iktisap edilerek defter kay\u0131tlar\u0131na ge\u00e7irilen, de\u011ferleme g\u00fcn\u00fcnde envantere dahil olan ve kullan\u0131lma \u015fart\u0131 aranmaks\u0131z\u0131n kullan\u0131lmaya haz\u0131r halde bulunan iktisadi k\u0131ymetler i\u00e7in amortisman ayr\u0131labilecek. Bu kapsamda kullan\u0131labilmesi kay\u0131t ve tescile tabi ta\u015f\u0131tlar\u0131n, ilgili sicillerine yasal s\u00fcresi i\u00e7erisinde kay\u0131t ve tescil i\u015flemi yap\u0131lmak \u015fart\u0131yla; aktife al\u0131nd\u0131klar\u0131 d\u00f6nemden itibaren amortismana tabi tutulmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Tebli\u011fde a\u00e7\u0131klanan ifade ile, kullan\u0131labilmesi kay\u0131t ve tescile tabi olan ara\u00e7lar i\u00e7in amortisman ayr\u0131labilmesi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kay\u0131t ve tescil i\u015fleminin tamamlanmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Fiilen kullan\u0131lmasa dahi kullan\u0131ma haz\u0131r halde olmas\u0131 \u015fartlar\u0131n\u0131n birlikte sa\u011flanmas\u0131na ba\u011fl\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kullan\u0131ma haz\u0131r halde olmas\u0131, \u201cta\u015f\u0131t\u0131n al\u0131c\u0131 taraf\u0131ndan teslim al\u0131nmas\u0131, kullan\u0131labilir durumda olmas\u0131\u201d demek. Ara\u00e7 faturas\u0131n\u0131n d\u00fczenlenmi\u015f olmas\u0131, kullan\u0131labilir olmas\u0131 anlam\u0131na gelmemektedir. Sat\u0131c\u0131 firmalar da zaten tescil tamamlanmadan arac\u0131 teslim etmemektedir. Dolay\u0131s\u0131yla 31 Aral\u0131k g\u00fcn\u00fc faturas\u0131 d\u00fczenlenmi\u015f ancak fiilen teslim edilmemi\u015f ara\u00e7 kullan\u0131labilir durumda de\u011fildir; bu durumdaki ara\u00e7lar i\u00e7in k\u0131st veya y\u0131ll\u0131k amortisman ayr\u0131lmas\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n g\u00f6r\u00fc\u015f\u00fcne uygun de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Bu t\u00fcr ta\u015f\u0131t al\u0131mlar\u0131ndaki ikinci problem fatura \u00fczerindeki \u00d6TV tutar\u0131n\u0131n hangi y\u0131la gider veya maliyet yaz\u0131labilece\u011fidir. Faturan\u0131n d\u00fczenlendi\u011fi aral\u0131k ay\u0131n\u0131n y\u0131l\u0131na m\u0131, yoksa tescilin yap\u0131ld\u0131\u011f\u0131 bir sonraki y\u0131la m\u0131? <\/span><\/p>  <p><span class=\"large\">Uygulamada hemen hemen t\u00fcm \u015firketler faturada g\u00f6sterilen \u00d6TV\u2019yi faturan\u0131n kesildi\u011fi aral\u0131k ay\u0131n\u0131n y\u0131l\u0131na gider ve ya maliyet olarak kaydetmektedir. Halbuki aral\u0131k ay\u0131 faturas\u0131nda g\u00f6sterilen \u00d6TV sonraki y\u0131l\u0131n ocak ay\u0131nda ger\u00e7ekle\u015fmi\u015f bir tescil i\u015flemi olarak, ocak ay\u0131 beyannamesiyle beyan edilip, tescil \u00f6ncesi ocak ay\u0131nda \u00f6denmektedir. Bu \u00d6TV devletin kay\u0131tlar\u0131na bir sonraki y\u0131l i\u015flemi olarak hem tahakkuk hem de tahsil olarak ge\u00e7mektedir. Vergi Usul Kanunu\u2019nda d\u00fczenlenen d\u00f6nemsellik ilkesi gere\u011fi 2018\u2019de tahakkuk edip \u00f6denecek \u00d6TV\u2019nin 2017\u2019ye gider veya maliyet olarak yaz\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Bu konudaki kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131na ayn\u0131 fatura \u00fczerindeki KDV\u2019nin binek otomobilleri a\u00e7\u0131s\u0131ndan gider veya maliyet olarak yaz\u0131labilmesi uygulamas\u0131 yol a\u00e7maktad\u0131r. Aral\u0131k ay\u0131nda d\u00fczenlenen faturaya ili\u015fkin KDV beyannamesi 2018 ocak ay\u0131nda verilmekte; ancak \u201cAral\u0131k 2017\u201d d\u00f6nemi olarak beyan edilmekte, tarh edilmekte ve \u00f6denmektedir. \u00d6TV\u2019de tescilin sonraki aya b\u0131rak\u0131lmas\u0131 sebebiyle i\u015flem \u201cOcak 2018\u201d d\u00f6nemi i\u015flemi haline gelmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6zellikle l\u00fcks ara\u00e7lardaki \u00d6TV\u2019nin gider yaz\u0131labilmesi amac\u0131yla yap\u0131lacak bu t\u00fcr al\u0131mlarda tescilin en ge\u00e7 31 Aral\u0131k g\u00fcn\u00fc yap\u0131lmas\u0131n\u0131 sa\u011flamak bu tart\u0131\u015fmaya girmenizi engelleyecektir. Ayr\u0131ca tescilin 1 Ocak\u2019tan \u00f6nce yap\u0131lmas\u0131 genellikle 1 Ocak g\u00fcnleri yap\u0131lan \u00d6TV art\u0131\u015flar\u0131ndan da \u015firketinizi koruyacak.<\/span><\/p>  <p><em><strong><span class=\"large\">\u00c7ok yak\u0131nda kaybetti\u011fimiz \u0130TO ba\u015fkan\u0131m\u0131z \u0130brahim \u00c7a\u011flar\u2019a Allahtan rahmet, Yak\u0131nlar\u0131na ve \u0130TO camias\u0131na ba\u015fsa\u011fl\u0131\u011f\u0131 dilerim.<\/span><\/strong><\/em><\/p>  \t\t\t\t","slug":"otomobil-alacaklar-dikkat","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Otomobil alacaklar dikkat!","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":98,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17788,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17689,"locale":"tr","category_id":73,"title":"Otomobil alacaklar dikkat!","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\">Y\u0131l\u0131n son ay\u0131nda otomobil sat\u0131\u015flar\u0131nda genel olarak bir art\u0131\u015f olur. Bunun hem sat\u0131c\u0131 hem de al\u0131c\u0131 a\u00e7\u0131s\u0131ndan farkl\u0131 nedenleri var. Sat\u0131c\u0131 y\u0131l sonu sat\u0131\u015f hedeflerini tutturup primini y\u00fckseltmek isterken, otomobil alan ise y\u0131l sonunda amortisman ve giderleri art\u0131rmak suretiyle vergi planlamas\u0131n\u0131 ama\u00e7lar. Bunun i\u00e7in anahtar durum ara\u00e7 tescilinin de 31 Aral\u0131k ak\u015fam\u0131na kadar yap\u0131lmas\u0131 \u00f6nemli. \u00dcstelik bu y\u0131l i\u00e7in bir de \u00f6zel durum var. Yeni MTV sistemine giri\u015f 2018 ba\u015f\u0131ndan itibaren kay\u0131t ve tescile tabi tutulacak ara\u00e7lar i\u00e7in ge\u00e7erli olmas\u0131.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin durumu Enerji Panaroma Dergisi\u2019nde yay\u0131nlanan bir yaz\u0131s\u0131 ile YMM Mehmet \u00d6ner etrafl\u0131ca a\u00e7\u0131klam\u0131\u015f. Ben de ayn\u0131 \u015feyleri tekrarlamamak bak\u0131m\u0131ndan o yaz\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc bu k\u00f6\u015fede aynen aktarmak istiyorum. \u00d6ner yaz\u0131s\u0131nda konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n\u0131 Genel Tebli\u011f uygulamas\u0131na de\u011finerek ba\u015fl\u0131yor ve etrafl\u0131ca de\u011ferlendiriyor.<\/span><\/p>  <p><span class=\"large\">\u201cGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 konuya ili\u015fkin g\u00f6r\u00fc\u015f\u00fcn\u00fc 365 s\u0131ra numaral\u0131 Vergi Usul Kanunu tebli\u011finde a\u00e7\u0131klam\u0131\u015f durumda. Tebli\u011fin konuya ili\u015fkin k\u0131sm\u0131 \u015f\u00f6yle: \u201cDi\u011fer taraftan, Kanunun 320\u2019nci maddesinde amortisman s\u00fcresinin, k\u0131ymetlerin aktife girdi\u011fi y\u0131ldan ba\u015flayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re, m\u00fckellefler taraf\u0131ndan iktisap edilerek defter kay\u0131tlar\u0131na ge\u00e7irilen, de\u011ferleme g\u00fcn\u00fcnde envantere dahil olan ve kullan\u0131lma \u015fart\u0131 aranmaks\u0131z\u0131n kullan\u0131lmaya haz\u0131r halde bulunan iktisadi k\u0131ymetler i\u00e7in amortisman ayr\u0131labilecek. Bu kapsamda kullan\u0131labilmesi kay\u0131t ve tescile tabi ta\u015f\u0131tlar\u0131n, ilgili sicillerine yasal s\u00fcresi i\u00e7erisinde kay\u0131t ve tescil i\u015flemi yap\u0131lmak \u015fart\u0131yla; aktife al\u0131nd\u0131klar\u0131 d\u00f6nemden itibaren amortismana tabi tutulmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Tebli\u011fde a\u00e7\u0131klanan ifade ile, kullan\u0131labilmesi kay\u0131t ve tescile tabi olan ara\u00e7lar i\u00e7in amortisman ayr\u0131labilmesi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kay\u0131t ve tescil i\u015fleminin tamamlanmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Fiilen kullan\u0131lmasa dahi kullan\u0131ma haz\u0131r halde olmas\u0131 \u015fartlar\u0131n\u0131n birlikte sa\u011flanmas\u0131na ba\u011fl\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kullan\u0131ma haz\u0131r halde olmas\u0131, \u201cta\u015f\u0131t\u0131n al\u0131c\u0131 taraf\u0131ndan teslim al\u0131nmas\u0131, kullan\u0131labilir durumda olmas\u0131\u201d demek. Ara\u00e7 faturas\u0131n\u0131n d\u00fczenlenmi\u015f olmas\u0131, kullan\u0131labilir olmas\u0131 anlam\u0131na gelmemektedir. Sat\u0131c\u0131 firmalar da zaten tescil tamamlanmadan arac\u0131 teslim etmemektedir. Dolay\u0131s\u0131yla 31 Aral\u0131k g\u00fcn\u00fc faturas\u0131 d\u00fczenlenmi\u015f ancak fiilen teslim edilmemi\u015f ara\u00e7 kullan\u0131labilir durumda de\u011fildir; bu durumdaki ara\u00e7lar i\u00e7in k\u0131st veya y\u0131ll\u0131k amortisman ayr\u0131lmas\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n g\u00f6r\u00fc\u015f\u00fcne uygun de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Bu t\u00fcr ta\u015f\u0131t al\u0131mlar\u0131ndaki ikinci problem fatura \u00fczerindeki \u00d6TV tutar\u0131n\u0131n hangi y\u0131la gider veya maliyet yaz\u0131labilece\u011fidir. Faturan\u0131n d\u00fczenlendi\u011fi aral\u0131k ay\u0131n\u0131n y\u0131l\u0131na m\u0131, yoksa tescilin yap\u0131ld\u0131\u011f\u0131 bir sonraki y\u0131la m\u0131? <\/span><\/p>  <p><span class=\"large\">Uygulamada hemen hemen t\u00fcm \u015firketler faturada g\u00f6sterilen \u00d6TV\u2019yi faturan\u0131n kesildi\u011fi aral\u0131k ay\u0131n\u0131n y\u0131l\u0131na gider ve ya maliyet olarak kaydetmektedir. Halbuki aral\u0131k ay\u0131 faturas\u0131nda g\u00f6sterilen \u00d6TV sonraki y\u0131l\u0131n ocak ay\u0131nda ger\u00e7ekle\u015fmi\u015f bir tescil i\u015flemi olarak, ocak ay\u0131 beyannamesiyle beyan edilip, tescil \u00f6ncesi ocak ay\u0131nda \u00f6denmektedir. Bu \u00d6TV devletin kay\u0131tlar\u0131na bir sonraki y\u0131l i\u015flemi olarak hem tahakkuk hem de tahsil olarak ge\u00e7mektedir. Vergi Usul Kanunu\u2019nda d\u00fczenlenen d\u00f6nemsellik ilkesi gere\u011fi 2018\u2019de tahakkuk edip \u00f6denecek \u00d6TV\u2019nin 2017\u2019ye gider veya maliyet olarak yaz\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Bu konudaki kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131na ayn\u0131 fatura \u00fczerindeki KDV\u2019nin binek otomobilleri a\u00e7\u0131s\u0131ndan gider veya maliyet olarak yaz\u0131labilmesi uygulamas\u0131 yol a\u00e7maktad\u0131r. Aral\u0131k ay\u0131nda d\u00fczenlenen faturaya ili\u015fkin KDV beyannamesi 2018 ocak ay\u0131nda verilmekte; ancak \u201cAral\u0131k 2017\u201d d\u00f6nemi olarak beyan edilmekte, tarh edilmekte ve \u00f6denmektedir. \u00d6TV\u2019de tescilin sonraki aya b\u0131rak\u0131lmas\u0131 sebebiyle i\u015flem \u201cOcak 2018\u201d d\u00f6nemi i\u015flemi haline gelmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6zellikle l\u00fcks ara\u00e7lardaki \u00d6TV\u2019nin gider yaz\u0131labilmesi amac\u0131yla yap\u0131lacak bu t\u00fcr al\u0131mlarda tescilin en ge\u00e7 31 Aral\u0131k g\u00fcn\u00fc yap\u0131lmas\u0131n\u0131 sa\u011flamak bu tart\u0131\u015fmaya girmenizi engelleyecektir. Ayr\u0131ca tescilin 1 Ocak\u2019tan \u00f6nce yap\u0131lmas\u0131 genellikle 1 Ocak g\u00fcnleri yap\u0131lan \u00d6TV art\u0131\u015flar\u0131ndan da \u015firketinizi koruyacak.<\/span><\/p>  <p><em><strong><span class=\"large\">\u00c7ok yak\u0131nda kaybetti\u011fimiz \u0130TO ba\u015fkan\u0131m\u0131z \u0130brahim \u00c7a\u011flar\u2019a Allahtan rahmet, Yak\u0131nlar\u0131na ve \u0130TO camias\u0131na ba\u015fsa\u011fl\u0131\u011f\u0131 dilerim.<\/span><\/strong><\/em><\/p>  \t\t\t\t","slug":"otomobil-alacaklar-dikkat","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":"Otomobil alacaklar dikkat!","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":98,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}