{"id":1771,"date":"2015-09-16T15:54:38","date_gmt":"2015-09-16T12:54:38","guid":{"rendered":"https:\/\/yilmazyildirim.com.tr\/test2\/?p=1771"},"modified":"2015-09-16T15:55:49","modified_gmt":"2015-09-16T12:55:49","slug":"adi-ortaklikta-hisse-devrinde-vergi-kimlik-numarasi","status":"publish","type":"post","link":"https:\/\/yilmazyildirim.com.tr\/test2\/adi-ortaklikta-hisse-devrinde-vergi-kimlik-numarasi.html","title":{"rendered":"Adi Ortakl\u0131kta Hisse Devrinde Vergi Kimlik Numaras\u0131"},"content":{"rendered":"

\u00d6zelge: Adi Ortakl\u0131kta hisse devrinde belge d\u00fczeni ve vergi kimlik numaras\u0131 hk.<\/span><\/p>\n

Say\u0131: 11395140-105[8-2013-VUK2-7594]-668<\/span><\/p>\n

Anahtar Kelimeler: Tarih: 14\/04\/2015<\/span><\/p>\n

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130STANBUL VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI<\/span><\/p>\n

M\u00fckellef Hizmetleri Usul Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/span><\/p>\n

Say\u0131 : 11395140-105[8-2013-VUK2-7594]-668 14\/04\/2015<\/span><\/p>\n

Konu : Adi Ortakl\u0131kta Hisse Devrinde Vergi Kimlik Numaras\u0131<\/span><\/p>\n

\u0130lgi \u00f6zelge talep formunuzda; … Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn m\u00fckellefi oldu\u011funuzu, … ve Ort. unvanl\u0131 adi ortakl\u0131\u011f\u0131n %50 hissesine sahip olan …’ya ait hisselerin tamam\u0131n\u0131 …\/…\/20.. tarihi itibar\u0131yla devralarak s\u00f6z konusu adi ortakl\u0131\u011f\u0131n orta\u011f\u0131 konumuna geldi\u011finizi, …\/…\/20.. tarihi itibar\u0131yla ortakl\u0131\u011fa ad\u0131n\u0131 veren …’e ait %50 hissenin ise … taraf\u0131ndan devral\u0131nd\u0131\u011f\u0131n\u0131 belirterek, – …\/…\/20.. tarihi itibar\u0131yla devralm\u0131\u015f bulundu\u011funuz hisselerle ilgili olarak fatura d\u00fczenlemeniz gerekip gerekmedi\u011fi, – …\/…\/20.. tarihindeki sat\u0131\u015f i\u015flemi sonucunda ortakl\u0131\u011f\u0131n sona erip ermedi\u011fi ile bu i\u015fleme ili\u015fkin fatura d\u00fczenleme zorunlulu\u011funuzun bulunup bulunmad\u0131\u011f\u0131, ayr\u0131ca bu sat\u0131\u015f i\u015fleminin vergisel boyutunun (katma de\u011fer vergisi ve gelir vergisi y\u00f6n\u00fcnden) ne oldu\u011fu, – Yeni olu\u015fan ortakl\u0131k yap\u0131s\u0131na g\u00f6re eski ortakl\u0131\u011fa ait vergi kimlik numaras\u0131n\u0131n kullan\u0131l\u0131p kullan\u0131lmayaca\u011f\u0131 hususlar\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015f\u00fcn\u00fcn talep edildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

I-GEL\u0130R VERG\u0130S\u0130 KANUNU Y\u00d6N\u00dcNDEN<\/span><\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanununun “Ticari kazanc\u0131n tarifi” ba\u015fl\u0131kl\u0131 37 nci maddesinde; “Her t\u00fcrl\u00fc ticari ve s\u0131nai faaliyetlerden do\u011fan kazan\u00e7lar ticari kazan\u00e7t\u0131r. … Ticari kazan\u00e7, Vergi Usul Kanunu h\u00fck\u00fcmlerine ve bu Kanunda yaz\u0131l\u0131 ger\u00e7ek (Bilan\u00e7o veya i\u015fletme hesab\u0131 esas\u0131) veya basit usullere g\u00f6re tespit edilir.” h\u00fckm\u00fc yer alm\u0131\u015ft\u0131r. Ayn\u0131 Kanunun “De\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131” ba\u015fl\u0131kl\u0131 m\u00fckerrer 80 inci maddesinde; “A\u015fa\u011f\u0131da yaz\u0131l\u0131 mal ve haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131d\u0131r.” h\u00fckm\u00fc yer alm\u0131\u015f ve bunlar\u0131n neler oldu\u011fu alt\u0131 bent halinde s\u0131ralanm\u0131\u015f olup an\u0131lan maddenin (4) numaral\u0131 bendinde; “Ortakl\u0131k haklar\u0131n\u0131n veya hisselerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar” de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak belirtilmi\u015f, ikinci paragraf\u0131nda ise; “Bu maddede ge\u00e7en “elden \u00e7\u0131karma” deyimi, yukar\u0131da yaz\u0131l\u0131 mal ve haklar\u0131n sat\u0131lmas\u0131, bir ivaz kar\u015f\u0131l\u0131\u011f\u0131nda devir ve temliki, trampa edilmesi, takas\u0131, kamula\u015ft\u0131r\u0131lmas\u0131, devletle\u015ftirilmesi, ticaret \u015firketlerine sermaye olarak konulmas\u0131n\u0131 ifade eder. Bir takvim y\u0131l\u0131nda elde edilen de\u011fer art\u0131\u015f\u0131 kazanc\u0131n\u0131n, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan sa\u011flananlar hari\u00e7, (01\/01\/2013 tarihinden itibaren) 9.400 T\u00fcrk Liras\u0131 gelir vergisinden m\u00fcstesnad\u0131r. Faaliyetine devam eden ticar\u00ee bir i\u015fletmenin k\u0131smen veya tamamen sat\u0131lmas\u0131ndan veya ticar\u00ee i\u015fletmeye dahil amortismana t\u00e2bi iktisad\u00ee k\u0131ymetlerle birinci f\u0131krada yaz\u0131l\u0131 haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar ticar\u00ee kazan\u00e7 say\u0131l\u0131r ve bunlara ticar\u00ee kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmler uygulan\u0131r.” h\u00fckm\u00fcne yer verilmi\u015ftir. Buna g\u00f6re, …\/…\/20.. ve …\/…\/20.. tarihli hisse devri dolay\u0131s\u0131yla … ve … taraf\u0131ndan elde edilen kazanc\u0131n Gelir Vergisi Kanununun m\u00fckerrer 80 inci maddesi kapsam\u0131nda de\u011fer art\u0131\u015f kazanc\u0131 olarak vergilendirilmesi gerekmektedir.<\/span><\/p>\n

II-KATMA DE\u011eER VERG\u0130S\u0130 KANUNU Y\u00d6N\u00dcNDEN<\/span><\/p>\n

3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 1\/1 inci maddesinde, ticar\u00ee, s\u0131na\u00ee, zira\u00ee faaliyet ve serbest meslek faaliyeti \u00e7er\u00e7evesinde T\u00fcrkiye’de yap\u0131lan teslim ve hizmetlerin KDV’ye tabi oldu\u011fu,<\/span><\/p>\n

2\/1 inci maddesinde de teslimin, bir mal \u00fczerindeki tasarruf hakk\u0131n\u0131n malik veya onun ad\u0131na hareket edenlerce, al\u0131c\u0131ya veya ad\u0131na hareket edenlere devredilmesi oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00d6te yandan, m\u00fclga 25 Seri No.lu KDV Genel Tebli\u011finin “C- Adi Ortakl\u0131klarda Vergileme” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde; “Adi ortakl\u0131klarda, ortakl\u0131\u011f\u0131n sona ermesi sonucunu do\u011furmayan hisse devri i\u015flemleri katma de\u011fer vergisine tabi olmayacak, ortakl\u0131\u011f\u0131n sona ermesi sonucunu do\u011furan devir i\u015flemlerinde ise vergi uygulanacakt\u0131r.<\/span><\/p>\n

Buna g\u00f6re, bir adi ortakl\u0131kta, ortaklardan biri veya birka\u00e7\u0131n\u0131n hisselerini di\u011fer ortaklara veya \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara devretmesi, bu \u015fekilde ortakl\u0131ktan baz\u0131 ortaklar\u0131n ayr\u0131lmas\u0131 veya ortakl\u0131\u011fa yeni ortaklar\u0131n al\u0131nmas\u0131 halinde, mevcut adi ortakl\u0131k, ortak say\u0131s\u0131ndaki de\u011fi\u015fiklik d\u0131\u015f\u0131nda aynen devam ediyorsa, bu hisse devri i\u015flemlerinde vergi uygulanmayacakt\u0131r.” denilmi\u015ftir. Buna g\u00f6re, adi ortakl\u0131k halinde faaliyet g\u00f6sterilmekte iken ortaklardan … ve …’\u00fcn hisselerinin ortakl\u0131k sona ermeyecek \u015fekilde \u015fahs\u0131n\u0131za ve …’ya devri KDV’ye tabi olmayacakt\u0131r.<\/span><\/p>\n

III-VERG\u0130 USUL KANUNU Y\u00d6N\u00dcNDEN<\/span><\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanununun “Faturan\u0131n tarifi” ba\u015fl\u0131kl\u0131 229 uncu maddesinde fatura, “sat\u0131lan emtia veya yap\u0131lan i\u015fin kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesikad\u0131r.” \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Bu durumda, … ve Ort. unvanl\u0131 adi ortakl\u0131\u011fa ait …\/…\/20.. ve …\/…\/20.. tarihli hisse devirleri dolay\u0131s\u0131yla … ve … taraf\u0131ndan elde edilen kazanc\u0131n Gelir Vergisi Kanununun m\u00fckerrer 80 inci maddesi kapsam\u0131nda de\u011fer art\u0131\u015f kazanc\u0131 olarak vergilendirilmesi gerekti\u011finden ve adi ortakl\u0131\u011f\u0131n sona ermesi sonucunu do\u011furmayan ortakl\u0131k hissesinin devri KDV’ye tabi olmad\u0131\u011f\u0131ndan bu i\u015flemler i\u00e7in fatura d\u00fczenlemesine de gerek bulunmamaktad\u0131r.<\/span><\/p>\n

Di\u011fer taraftan, bir adi ortakl\u0131kta ortaklardan biri veya birka\u00e7\u0131n\u0131n hisselerini di\u011fer ortak veya ortaklara devretmesi, bu \u015fekilde ortakl\u0131ktan ayr\u0131lmas\u0131 veya ortakl\u0131\u011fa yeni ortaklar\u0131n al\u0131nmas\u0131 halinde, mevcut adi ortakl\u0131k, ortak say\u0131s\u0131ndaki de\u011fi\u015fiklik d\u0131\u015f\u0131nda aynen devam ediyorsa, bu hisse devri i\u015flemleri ortakl\u0131\u011f\u0131n sona ermesi sonucunu do\u011furmamaktad\u0131r.<\/span><\/p>\n

Buna g\u00f6re, vergi kimlik numaras\u0131 s\u00fcrekli olarak kullan\u0131laca\u011f\u0131ndan, m\u00fckellefe (adi ortakl\u0131klarda ortak de\u011fi\u015fikli\u011fine) ili\u015fkin bilgilerdeki de\u011fi\u015fikli\u011fin m\u00fckellefiyete etkisi olmayaca\u011f\u0131ndan, ortakl\u0131k ad\u0131na vergi numaras\u0131 verilmesinde esas al\u0131nan orta\u011f\u0131n ortakl\u0131ktan ayr\u0131lmas\u0131 durumunda da adi ortakl\u0131\u011f\u0131n vergi kimlik numaras\u0131nda herhangi bir de\u011fi\u015fiklik olmayacakt\u0131r. Bilgi edinilmesini rica ederim.<\/span><\/p>\n

(*) Bu \u00d6zelge 213 say\u0131l\u0131 Vergi Usul Kanununun 413.maddesine dayan\u0131larak verilmi\u015ftir. (**) \u0130nceleme, yarg\u0131 ya da uzla\u015fmada oldu\u011fu halde bu konuya ili\u015fkin olarak yanl\u0131\u015f bilgi verilmi\u015f ise bu \u00f6zelge ge\u00e7ersizdir. (***) Talebiniz \u00fczerine tayin edilmi\u015f olan bu \u00f6zelgeye uygun i\u015flem yapman\u0131z h\u00e2linde, bu fiilleriniz dolay\u0131s\u0131yla vergi tarh edilmesi icap ederse, taraf\u0131n\u0131za vergi cezas\u0131 kesilmeyecek ve tarh edilen vergi i\u00e7in gecikme faizi hesaplanmayacakt\u0131r.<\/span><\/p>\n

Adi Ortakl\u0131kta Hisse Devrinde Vergi Kimlik Numaras\u0131<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6zelge: Adi Ortakl\u0131kta hisse devrinde belge d\u00fczeni ve vergi kimlik numaras\u0131 hk. Say\u0131: 11395140-105[8-2013-VUK2-7594]-668 Anahtar Kelimeler: Tarih: 14\/04\/2015 T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130STANBUL VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI M\u00fckellef Hizmetleri Usul Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : 11395140-105[8-2013-VUK2-7594]-668 14\/04\/2015 Konu : Adi Ortakl\u0131kta Hisse Devrinde Vergi Kimlik Numaras\u0131 \u0130lgi \u00f6zelge talep formunuzda; … Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn m\u00fckellefi oldu\u011funuzu, … […]<\/p>\n","protected":false},"author":0,"featured_media":1416,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[184],"class_list":["post-1771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-adi-ortaklikta-hisse-devrinde-vergi-kimlik-numarasi"],"_links":{"self":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/comments?post=1771"}],"version-history":[{"count":3,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1771\/revisions"}],"predecessor-version":[{"id":1774,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1771\/revisions\/1774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media\/1416"}],"wp:attachment":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media?parent=1771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/categories?post=1771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/tags?post=1771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}