{"id":2687,"date":"2023-08-18T16:56:27","date_gmt":"2023-08-18T13:56:27","guid":{"rendered":"http:\/\/nazali.av.tr\/en\/?p=2687"},"modified":"2026-04-30T18:15:13","modified_gmt":"2026-04-30T15:15:13","slug":"transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitiminin-katma-deger-vergisi-boyutu","status":"publish","type":"post","link":"https:\/\/nazali.av.tr\/en\/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitiminin-katma-deger-vergisi-boyutu\/","title":{"rendered":"THE VAT ASPECT OF HIDDEN PROFIT DISTRIBUTION THROUGH TRANSFER PRICING<\/strong>"},"content":{"rendered":"\n
\"\"<\/a><\/figure>\n\n\n\n

TRANSFER F\u0130YATLANDIRMASI YOLUYLA \u00d6RT\u00dcL\u00dc KAZAN\u00c7 DA\u011eITIMININ KATMA DE\u011eER VERG\u0130S\u0130 BOYUTU<\/strong><\/p>\n\n\n\n

Derya O\u011eUZER<\/strong>, Avukat<\/td>Melike \u00d6ZY\u0130\u011e\u0130T<\/strong>, Stj Avukat<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00d6ZET<\/strong><\/p>\n\n\n\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu (\u201cKVK\u201d)\u2019nun 13. maddesinde yer alan transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131n\u0131n tespiti, vergi m\u00fckellefleri a\u00e7\u0131s\u0131ndan indirim reddi, d\u00fczeltme ve da\u011f\u0131t\u0131lan kazan\u00e7lar\u0131n k\u00e2r pay\u0131 say\u0131lmas\u0131 gibi bir\u00e7ok hukuki sonucu beraberinde getirmektedir. \u0130\u015fbu makale kapsam\u0131nda transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131n\u0131n 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu (\u201cKDVK\u201d) a\u00e7\u0131s\u0131ndan sonu\u00e7lar\u0131 ele al\u0131nacakt\u0131r.<\/em><\/p>\n\n\n\n

Anahtar Kelimeler: <\/strong>Transfer Fiyatland\u0131rmas\u0131, \u00d6rt\u00fcl\u00fc Kazan\u00e7, Katma De\u011fer Vergisi Kanunu, Kurumlar Vergisi Kanunu, \u0130ndirimin Reddi.<\/p>\n\n\n\n

G\u0130R\u0130\u015e<\/strong><\/p>\n\n\n\n

Mevzuat\u0131m\u0131zda yer alan vergi g\u00fcvenlik m\u00fcesseslerinden biri olan transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131, KVK\u2019n\u0131n 13. maddesinde d\u00fczenlenmi\u015ftir. S\u00f6z konusu madde h\u00fckm\u00fc uyar\u0131nca kurumlar\u0131n, ili\u015fkili ki\u015filerle emsallerine ayk\u0131r\u0131 olarak tespit etmi\u015f olduklar\u0131 bedel \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunmalar\u0131 halinde kazan\u00e7 tamamen veya k\u0131smen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f say\u0131l\u0131r. Bu durumun tespiti m\u00fckellefler nezdinde KVK ve KDVK a\u00e7\u0131s\u0131ndan bir\u00e7ok sonucu beraberinde getirmektedir.<\/p>\n\n\n\n

S\u00f6z konusu d\u00fczenlemenin Katma De\u011fer Vergisi (\u201cKDV\u201d) perspektifinden incelenmesi, i\u015fbu makalemizin konusunu olu\u015fturmaktad\u0131r.<\/p>\n\n\n\n

    \n
  1. Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 ve KDV<\/strong><\/li>\n<\/ol>\n\n\n\n

    Transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131na konu olan mal veya hizmet al\u0131m ya da sat\u0131m\u0131n\u0131n ayn\u0131 zamanda KDV\u2019ye tabi olmas\u0131 s\u00f6z konusu m\u00fcessesenin KDVK a\u00e7\u0131s\u0131ndan da incelenmesini gerekli k\u0131lmaktad\u0131r. Konu hakk\u0131nda yap\u0131lan yasal d\u00fczenleme \u00f6ncesinde transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazanca ili\u015fkin \u00f6denen KDV\u2019nin indirilip indirilemeyece\u011fi bu m\u00fcessesinin tart\u0131\u015fmal\u0131 noktalar\u0131ndan biri olmu\u015ftur. Zira, KVK\u2019n\u0131n 11. maddesinin 3. bendi uyar\u0131nca transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar\u0131n kurum kazanc\u0131n\u0131n tespitinde indirim konusu yap\u0131lmas\u0131n\u0131n kabul edilmeyece\u011fi d\u00fczenlenmi\u015ftir. S\u00f6z konusu d\u00fczenleme uyar\u0131nca transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar \u201ckanunen kabul edilmeyen gider\u201d olarak kabul edilmektedir.<\/p>\n\n\n\n

    KVK a\u00e7\u0131s\u0131ndan var olan bu d\u00fczenlemeye paralel olarak vergi incelemelerinde \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131mlar\u0131na ili\u015fkin \u00f6denen KDV\u2019lerin indirimi de a\u015fa\u011f\u0131da belirtilen 60 say\u0131l\u0131 KDV Sirk\u00fcleri<\/a> uyar\u0131nca reddedilmekte ve uygulamada \u00f6rt\u00fcl\u00fc kazanca ili\u015fkin \u00f6denmi\u015f KDV\u2019lerin indirimi vergi incelemelerinde cezal\u0131 tarhiyat sebebi olmakta idi.[1]<\/a><\/p>\n\n\n\n

    \u201c<\/em><\/strong>KDV Kanunu\u2019nun 30\/d maddesi uyar\u0131nca, Gelir ve Kurumlar Vergisi Kanunlar\u0131na g\u00f6re kazanc\u0131n tespitinde indirimi kabul edilmeyen (kanunen kabul edilmeyen) giderler dolay\u0131s\u0131yla \u00f6denen KDV indirim konusu yap\u0131lamamaktad\u0131r. Buna g\u00f6re, faaliyetin y\u00fcr\u00fct\u00fclmesi i\u00e7in gerekli olan giderler d\u0131\u015f\u0131nda kalan, i\u015fle ilgili bulunmayan veya i\u015fletme sahibinin \u00f6zel t\u00fcketimine y\u00f6nelik harcamalar niteli\u011finde bulunan ve sair kanunen kabul edilmeyen giderlere ili\u015fkin belgelerde g\u00f6sterilen KDV, m\u00fckellefin vergiye tabi i\u015flemleri \u00fczerinden hesaplanan KDV\u2019den indirilemeyecektir.<\/em><\/p>\n\n\n\n

    Bu h\u00fckm\u00fcn uygulanmas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki \u00f6rnekler verilebilir:<\/em><\/p>\n\n\n\n

    \u2026<\/em><\/p>\n\n\n\n

    \u2013 \u2026 transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar\u0131n kurum kazanc\u0131n\u0131n tespitinde indirim konusu yap\u0131lmas\u0131 kabul edilmedi\u011finden, bu giderler dolay\u0131s\u0131yla \u00f6denen KDV\u2019nin de indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.\u201d<\/em><\/p>\n\n\n\n

    S\u00f6z konusu durum KDV\u2019nin temel prensibi olan i\u015fle ilgili olarak y\u00fcklenilen vergilerin m\u00fckellefin \u00fczerinde kalmamas\u0131 prensibi ile \u00e7eli\u015fmekte idi. Bu duruma kay\u0131ts\u0131z kalmayan yasa koyucu bu sorunu \u00e7\u00f6zmek i\u00e7in pe\u015fi s\u0131ra a\u015fa\u011f\u0131da yer alan Tebli\u011fler ve KDVK\u2019da de\u011fi\u015fiklikler yapm\u0131\u015ft\u0131r.[2]<\/a><\/p>\n\n\n\n

    Yasa koyucu ilk olarak 21.05.2016 tarih ve 29718 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cKatma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 6)<\/a>\u201d ile ithalata ili\u015fkin \u00f6denen KDV\u2019lerin indiriminin \u00f6rt\u00fcl\u00fc kazan\u00e7 nitelendirilmesi ile reddedilemeyece\u011fi d\u00fczenlenmi\u015ftir.[3]<\/a><\/p>\n\n\n\n

    Bu tebli\u011f d\u00fczenlemesinin akabinde \u201c6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a>\u201d<\/strong> ile KDVK\u2019n\u0131n 30. maddesinin d bendine eklenen parantez i\u00e7i h\u00fck\u00fcm ile indirimi kanunen kabul edilmeyen giderlere ili\u015fkin KDV indirimi yasa\u011f\u0131n\u0131n KVK\u2019n\u0131n<\/a> 13. maddesine g\u00f6re transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu (\u201cGVK\u201d)\u2019nun<\/a> 41. maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendine g\u00f6re i\u015fletme aleyhine olu\u015fan farklara ili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen katma de\u011fer vergisi i\u00e7in uygulanmayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.[4]<\/a><\/p>\n\n\n\n

    Son olarak ise 06.04.2018 tarih ve 30383 say\u0131l\u0131 Resmi Gazetede yay\u0131mlan 7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu ve Baz\u0131 Kanunlar \u0130le 178 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a>\u2019un 9. maddesi ile parantez i\u00e7i h\u00fck\u00fcmde yer alan \u201cili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen\u201d ibaresi \u201cili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen katma de\u011fer vergisi ile yurt i\u00e7indeki i\u015flemlerde mal teslimi veya hizmet ifas\u0131nda bulunan m\u00fckellefler taraf\u0131ndan ilgili vergilendirme d\u00f6neminde beyan edilerek \u00f6denen\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.[5]<\/a><\/p>\n\n\n\n

    Yap\u0131lan de\u011fi\u015fikliklerle KDV\u2019nin temel prensibi olan i\u015fle ilgili olarak y\u00fcklenilen vergilerin m\u00fckellefin \u00fczerinde kalmamas\u0131 prensibi ile \u00e7eli\u015fen yasal d\u00fczenlemeler ortadan kald\u0131r\u0131lm\u0131\u015f olsa da yasal d\u00fczenlemeler \u00f6ncesinde transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazanca ili\u015fkin \u00f6denen KDV\u2019nin indirilip indirilemeyece\u011fi hususunda herhangi bir mevzuat d\u00fczenlenmesi yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n

      \n
    1. Yasal D\u00fczenlemeler \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131na Konu Olan Kazan\u00e7lara \u0130li\u015fkin \u00d6denmi\u015f Olan KDV\u2019nin \u0130ndirilebilece\u011fine Dair G\u00f6r\u00fc\u015fler<\/strong><\/li>\n<\/ol>\n\n\n\n

      Yasal d\u00fczenlemeler \u00f6ncesinde de transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazanca ili\u015fkin \u00f6denen KDV\u2019lerin indirilece\u011fini savunanlar\u0131n g\u00f6r\u00fc\u015fleri a\u015fa\u011f\u0131daki temellere dayanmaktad\u0131r:<\/p>\n\n\n\n