{"id":14408,"date":"2009-09-08T10:47:53","date_gmt":"2009-09-08T07:47:53","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=14408"},"modified":"2009-09-08T10:47:53","modified_gmt":"2009-09-08T07:47:53","slug":"dyhye-rekor-ceza","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=14408","title":{"rendered":"DYH'ye rekor ceza"},"content":{"rendered":"

\"dmg\"<\/a>Do\u011fan Yay\u0131n Holding’de 3 milyar 755 milyon TL ceza..<\/em><\/strong><\/p>\n

Do\u011fan Yay\u0131n Holding’in, Kamuyu Ayd\u0131nlatma Platformunda yay\u0131mlanan a\u00e7\u0131klamas\u0131nda, Do\u011fan TV Holding A.\u015e, D Yap\u0131m Reklamc\u0131l\u0131k ve Da\u011f\u0131t\u0131m A.\u015e, Do\u011fan Prod\u00fcksiyon Hizmetleri A.\u015e ile Alp G\u00f6rsel \u0130leti\u015fim Hizmetleri A.\u015e’nin 2005, 2006 ve 2007 hesap d\u00f6nemlerine ait 10 A\u011fustos 2009 ve 25 A\u011fustos 2009 tarihli 15 adet Vergi \u0130nceleme Raporunun, Maliye Bakanl\u0131\u011f\u0131 Gelirler Kontrol\u00f6rleri taraf\u0131ndan ad\u0131 ge\u00e7en \u015firketlere tebli\u011finin d\u00fcn ak\u015fam saat 18.00 itibariyle \u00f6\u011frenildi\u011fi belirtildi.<\/p>\n

A\u00e7\u0131klamada, “S\u00f6z konusu vergi inceleme raporlar\u0131 1 milyar 877 milyon 454 bin 857 TL tutar\u0131nda vergi asl\u0131, 1 milyar 877 milyon 454 bin 85 TL tutar\u0131nda vergi ziya\u0131 cezas\u0131, 60 bin TL tutar\u0131nda usuls\u00fczl\u00fck cezas\u0131 ve 282 bin 173 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131 i\u00e7ermektedir” denildi.<\/p>\n

Do\u011fan Yay\u0131n Holding’in, Koordinat\u00f6r Murat Do\u011fu ve Y\u00f6netim Kurulu \u00dcyesi Soner Gedik imzalar\u0131yla Kamuyu Ayd\u0131nlatma Platformunda (KAP) yay\u0131mlanan a\u00e7\u0131klamas\u0131nda, vergi inceleme raporlar\u0131ndaki bilgilere \u00f6zetle yer verildi.<\/p>\n

A\u00e7\u0131klamada, ba\u011fl\u0131 ortakl\u0131klar aras\u0131ndaki hisse de\u011fi\u015fim i\u015flemlerinde y\u00f6netim kontrol\u00fcn\u00fcn de\u011fi\u015fmemi\u015f oldu\u011fu gerek\u00e7e g\u00f6sterilmek suretiyle hisse de\u011fi\u015fim i\u015flemlerinin Kurumlar Vergisi Kanunu’nun 19 ve 20. maddelerine uygun olmad\u0131\u011f\u0131, s\u00f6z konusu i\u015flemlerin s\u0131radan hisse sat\u0131\u015f i\u015flemi oldu\u011fu, bu \u00e7er\u00e7evede hisse devir i\u015flemlerinin aktife kay\u0131tl\u0131 de\u011fer yerine ‘Vergi \u0130nceleme Raporu’ ile belirlenen ’emsal de\u011fer’den yap\u0131lmas\u0131 gerekti\u011fi iddia edildi\u011fini belirtilerek, saptanan ’emsal bedelle’ ‘defter de\u011feri’ aras\u0131ndaki fark \u00fczerinden Kurumlar Vergisi matrah fark\u0131 hesaplanarak cezal\u0131 Kurumlar Vergisi ile s\u0131radan hisse sat\u0131\u015f\u0131 oldu\u011fu iddia edilen s\u00f6z konusu i\u015flemlerle ilgili olarak ayr\u0131ca, ‘Vergi \u0130nceleme Raporu’ ile belirlenen ’emsal de\u011fer’ esas al\u0131nmak ve bu de\u011fer \u00fczerinden hesaplanmak suretiyle cezal\u0131 Katma De\u011fer Vergisi (KDV) talep edildi\u011fi ifade edildi.<\/p>\n

Vergi inceleme raporlar\u0131nda yer alan s\u00f6z konusu iddialara kar\u015f\u0131 Do\u011fan Yay\u0131n Holding’in g\u00f6r\u00fc\u015f\u00fcne yer verilen a\u00e7\u0131klamada, devamla \u015f\u00f6yle denildi:<\/em><\/strong><\/p>\n

“Vergi inceleme raporunda ele\u015ftiri konusu yap\u0131lan hisse de\u011fi\u015fimi i\u015flemlerinde iddia edildi\u011finin aksine, Kurumlar Vergisi Kanunu’nun 19 ve 20. maddelerinde yer alan \u015fartlar eksiksiz olarak yerine getirilmi\u015ftir. Vergi inceleme raporlar\u0131nda, Kurumlar Vergisi Kanunu’nda yer almayan \u015fartlar\u0131n \u00f6ne s\u00fcr\u00fcld\u00fc\u011f\u00fc ve genel kabul g\u00f6rm\u00fc\u015f yakla\u015f\u0131mlar\u0131n \u00f6tesine ge\u00e7ilerek ki\u015fisel de\u011ferlendirmelere a\u011f\u0131rl\u0131k verildi\u011fi g\u00f6zlemlenmektedir. Kurumlar Vergisi Kanunu’nun 19 ve 20. maddelerinde y\u00f6netim de\u011fi\u015fikli\u011fi olmayan hisse de\u011fi\u015fimi i\u015flemlerinin istisnadan yararlanamayaca\u011f\u0131 y\u00f6n\u00fcnde bir d\u00fczenleme bulunmamaktad\u0131r.<\/p>\n

Senede ba\u011flanm\u0131\u015f hisselerin sat\u0131\u015f\u0131nda KDV hesaplanmas\u0131;<\/strong><\/em><\/p>\n

a.<\/strong> Katma De\u011fer Vergisi Kanunu’nun 17\/4-g maddesinde, hisse senedi teslimlerinin KDV’den istisna oldu\u011fu net olarak h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.Dolay\u0131s\u0131yla tamamen kar\u015f\u0131l\u0131kl\u0131 hisse de\u011fi\u015fimi yap\u0131larak ger\u00e7ekle\u015ftirilen hisse senedi (ilm\u00fchaber) teslimi i\u015fleminde de KDV uygulanmamas\u0131 gerekti\u011fi a\u00e7\u0131k bir yasa h\u00fckm\u00fcd\u00fcr. Maliye Bakanl\u0131\u011f\u0131’n\u0131n 232 say\u0131l\u0131 GVK Genel Tebli\u011fi’nin 5. b\u00f6l\u00fcm\u00fcnde,’Ge\u00e7ici \u0130lm\u00fchaberler’ ile ilgili olarak; ‘bilindi\u011fi \u00fczere ge\u00e7ici ilm\u00fchaberler anonim \u015firketler taraf\u0131ndan hisse senetlerinin yerini tutmak amac\u0131yla \u00e7\u0131kart\u0131lan menkul k\u0131ymetlerdir’ denilmektedir. S\u00f6z konusu tebli\u011fde ilm\u00fchaberler, sahiplerine genel kurul toplant\u0131lar\u0131na kat\u0131lmak, oy kullanmak, kar pay\u0131 almak ve benzeri pay sahipli\u011fi haklar\u0131n\u0131 kazand\u0131ran hisse senedi h\u00fckm\u00fcnde menkul k\u0131ymetler olarak tan\u0131mlanmaktad\u0131r. Oysa Vergi inceleme raporunda ilm\u00fchaberlerin k\u0131yas yoluyla hisse senedi h\u00fckm\u00fcnde say\u0131lmayaca\u011f\u0131 iddia edilerek, hisse de\u011fi\u015fimi i\u015flemi s\u0131radan bir sat\u0131\u015f i\u015flemi olarak de\u011ferlendirilmek suretiyle KDV’ye tabi tutulmu\u015ftur.<\/p>\n

b<\/strong>. Genel kabul g\u00f6rm\u00fc\u015f ve yerle\u015fik uygulamalar dikkate al\u0131nd\u0131\u011f\u0131nda, ilm\u00fchabere ba\u011flanm\u0131\u015f hisselerin de\u011fi\u015fiminde KDV hesaplanmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde bir yorumla bilgimiz dahilinde ilk kez kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nmaktad\u0131r.Daha \u00f6nce de kamuya a\u00e7\u0131klad\u0131\u011f\u0131m\u0131z \u00fczere k\u00f6kl\u00fc bir \u015firketle\u015fme k\u00fclt\u00fcr\u00fcne ve geli\u015fmi\u015f bir sermaye piyasas\u0131na sahip \u00fclkemizde, senede\/ilm\u00fchabere ba\u011flanm\u0131\u015f hisselerin sat\u0131\u015f\u0131nda KDV hesaplanmas\u0131 y\u00f6n\u00fcnde yap\u0131lacak yorumlar\u0131n, \u00f6zellikle d\u0131\u015f finansman ve kaynak ihtiyac\u0131n\u0131n artt\u0131\u011f\u0131 bir d\u00f6nemde \u00fclkemiz i\u00e7in olumsuz sonu\u00e7lar\u0131n\u0131n olmas\u0131 ka\u00e7\u0131n\u0131lmazd\u0131r. Yurt d\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n \u00f6zellikle son 5 y\u0131lda \u00fclkemize \u00f6nemli yat\u0131r\u0131mlar yapt\u0131\u011f\u0131 ve bu kapsamda i\u015ftirak hissesi sat\u0131n almak suretiyle bir\u00e7ok \u015firketimize i\u015ftirak etti\u011fi bilinmektedir.<\/p>\n

Vergi inceleme raporundaki iddia kabul g\u00f6rd\u00fc\u011f\u00fc takdirde son 5 y\u0131lda i\u015ftirak hissesini satm\u0131\u015f bir\u00e7ok ger\u00e7ek ve t\u00fczel ki\u015fi i\u00e7in vergi matrah fark\u0131 ve vergi ziya\u0131 cezas\u0131 hesaplanmas\u0131 g\u00fcndeme gelecektir.<\/p>\n

Sonu\u00e7 olarak tekraren \u00f6nemle vurgulamak gerekirse; vergi inceleme raporlar\u0131nda ele\u015ftiri konusu yap\u0131lan uygulamalar\u0131n, yasal d\u00fczenlemelere ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n tebli\u011f, sirk\u00fcler ve muktezalar\u0131na uygun oldu\u011fu d\u00fc\u015f\u00fcn\u00fclmektedir.<\/p>\n

Vergi inceleme raporlar\u0131nda yer alan t\u00fcm iddialara kar\u015f\u0131 uzla\u015fma dahil, her t\u00fcrl\u00fc yasal hak ad\u0131 ge\u00e7en ba\u011fl\u0131 ortakl\u0131klar\u0131m\u0131z taraf\u0131ndan kullan\u0131lacakt\u0131r. Konuya ili\u015fkin geli\u015fmeler olduk\u00e7a kamuya a\u00e7\u0131klanacakt\u0131r.”<\/p>\n

Kaynak : Vatan<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Do\u011fan Yay\u0131n Holding’de 3 milyar 755 milyon TL ceza..<\/p>\n

Do\u011fan Yay\u0131n Holding’in, Kamuyu Ayd\u0131nlatma Platformunda yay\u0131mlanan a\u00e7\u0131klamas\u0131nda, Do\u011fan TV Holding A.\u015e, D Yap\u0131m Reklamc\u0131l\u0131k ve Da\u011f\u0131t\u0131m A.\u015e, Do\u011fan Prod\u00fcksiyon Hizmetleri A.\u015e ile Alp G\u00f6rsel \u0130leti\u015fim Hizmetleri A.\u015e’nin 2005, 2006 ve 2007 hesap d\u00f6nemlerine ait 10 A\u011fustos 2009 ve 25 A\u011fustos 2009 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105],"tags":[],"class_list":["post-14408","post","type-post","status-publish","format-standard","hentry","category-gundem","odd"],"_links":{"self":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/14408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14408"}],"version-history":[{"count":0,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/14408\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14408"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}