VERGİ KESİNTİSİNİN UYGULANMA ZAMANI

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Bugünkü yazımızın konusu, Gelir Vergisi ve Kurumlar Vergisi Kanunu’nda yer alan “Vergi Kesintisi” uygulamasında vergi kesintisinin yapılma zamanının belirlenmesi ile ilgilidir.

Vergi kesenlerin sorumluluğu, genel anlamda Vergi Usul Kanunu’nun 11. maddesinde düzenlenmiş olup, madde hükmüne göre, yaptıkları veya yapacakları ödemelerden vergi kesmeye mecbur olanlar, verginin tam olarak kesilip ödenmesinden ve bununla ilgili diğer ödevleri yerine getirmekten sorumlu bulunmaktadırlar. Vergi kesmek zorunda olanları, vergi kanunlarımız içeresinde; Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu, Katma Değer Vergisi Kanunu, Veraset ve İntikal Vergisi Kanunu ve Damga Vergisi Kanunu’nda görebilmekteyiz.

Bilindiği üzere Gelir Vergisi Kanunu’nun 94. Maddesine göre; ticaret şirketleri, gelir vergisi mükellefleri, kamu idare ve müesseseleri, dernekler, vakıflar ……. vb. kurum ya da müesseseler madde hükmünde belirlenmiş ücret, serbest meslek, kiralama, kar payı …… vb. ödemeleri üzerinden belli oranlarda, istihkak sahiplerinin gelir vergisine mahsuben vergi kesintisi yapmaya mecburdurlar.

Kurumlar Vergisi Kanunu’nun 15. Maddesine göre; ticaret şirketleri, gelir vergisi mükellefleri, kamu idare ve müesseseleri, dernekler, vakıflar ……. vb. kurum ya da müesseseler madde hükmünde belirlenmiş birden fazla takvim yılına yaygın inşaat ve onarım işleri ile uğraşan kurumlara yapılan hakedişler, mevduat faizleri, vergiden muaf olan kurumlara dağıtılan kar payları …… vb. ödemeleri üzerinden belli oranlarda,  istihkak sahiplerinin kurumlar vergisine mahsuben vergi kesintisi yapmak zorundadırlar.

Yine Kurumlar Vergisi Kanunu’nun 30. Maddesine göre; dar mükellefiyete tabi kurumlara madde hükmünde belirlenmiş hakediş, serbest meslek, gayrimenkul sermaye iratları, gayrimaddi hakların satışı …… vb. ödemeleri yapanlar tarafından  belli oranlarda kurumlar vergisi kesintisi yapılmak zorundadır.

Peki vergi kesintisinin yapılması hangi anda olmalıdır? Aslında bu sorunun cevabı yukarıda sayılan Kanun maddeleri içerisinde yer almaktadır. GVK 94, KVK 15 ve 30. Maddelerinde ödemenin “avanslar da dahil olmak üzere nakden veya hesaben yapıldığı” anda vergi kesintisi yükümlülüğünün doğduğundan bahsedilmektedir.

“Hesaben” ödeme kavramının ne olduğu da GVK 96. Madde ve KVK 15/6 ile KVK 30/10 maddelerinde aynı ibarelerle açıklanmıştır. Buna göre; “hesaben ödeme deyimi, vergi tevkifatına tabi kazanç ve iratları ödeyenleri istihkak sahiplerine karşı borçlu durumda gösteren her türlü kayıt ve işlemleri ifade eder.” denilmektedir.

Bu şu anlama gelmektedir ki; nakdi ödemeden önce kayıtlarda istikhak sahiplerini borçlandıracak tahakkuk kaydının yapılması anında da “ödeme” şartları tamamlandığından vergi kesintisi sorumluluğunun doğduğu ortaya çıkmaktadır. Örneğin Ekim/2017 maaşlarının 31 Ekim 2017 tarihi itibariyle gider yazılıp tahakkuk ettirilerek “335-Personele Borçlar” kaydının atılmasıyla birlikte hesaben ödeme gerçekleşmiş olmaktadır. Bu durumda ücrete ilişkin stopajın Kasım/2017 muhtasar beyannamesiyle beyan edilmesi zorunlu hale gelmektedir. Dolayısıyla stopaj beyanının yapılması için nakden ödemenin gerçekleşmesine gerek kalmamaktadır. Aynı şekilde dar mükellef yurt dışı bir kurumdan alınan stopaja tabi bir hizmetin ödemesinin yapılmasından önce ilgili faturaya istinaden 320/Satıcılar ya da benzeri bir borçlandırma tahakkuk kaydının atılması anında da vergi kesintisi yapma sorumluluğu gerçekleşmektedir.

Sonuç olarak, vergi kesintisi sorumluluğunda “ödeme” kavramı sadece nakdi ödemeyi içermemekte,  hesaben ödeme yani ödeme yapanı hak sahiplerine karşı borçlu hale getiren tahakkuk kayıtlarının ya da herhangi bir işlemin yapılmasıyla da Kanun maddelerinde ki şartlar oluşmakta ve vergi kesintisi yükümlülüğü doğmaktadır.

 

Mesut Zurnacı

Yeminli Mali Müşavir

mesut.zurnaci@mzdenetim.com

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