{"id":7286,"date":"2023-06-15T04:20:05","date_gmt":"2023-06-15T04:20:05","guid":{"rendered":"https:\/\/kraios.app\/news\/ekonomi\/2023\/06\/15\/yatirim-tesvik-sistemi-kapsaminda-ortaya-cikan-ertelenmis-vergi-varliklarinin-aciklanmasi\/"},"modified":"2023-06-15T04:20:05","modified_gmt":"2023-06-15T04:20:05","slug":"yatirim-tesvik-sistemi-kapsaminda-ortaya-cikan-ertelenmis-vergi-varliklarinin-aciklanmasi","status":"publish","type":"post","link":"https:\/\/kraios.app\/news\/ekonomi\/2023\/06\/15\/yatirim-tesvik-sistemi-kapsaminda-ortaya-cikan-ertelenmis-vergi-varliklarinin-aciklanmasi\/","title":{"rendered":"Yat\u0131r\u0131m te\u015fvik sistemi kapsam\u0131nda ortaya \u00e7\u0131kan ertelenmi\u015f vergi varl\u0131klar\u0131n\u0131n a\u00e7\u0131klanmas\u0131"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (KGK), yat\u0131r\u0131m te\u015fvik sisteminden faydalanan kamu yarar\u0131n\u0131 ilgilendiren kurulu\u015flar ile b\u00fcy\u00fck i\u015fletmelerin, s\u00f6z konusu te\u015fvikler kapsam\u0131nda indirimli gelir veya kurumlar vergisi uygulamas\u0131ndan do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131na ili\u015fkin ilave bilgilere finansal tablo dipnotlar\u0131nda yer vermeleri gerekti\u011fini bildirdi.<\/p>\n<p>KGK&#8217;den, Resmi Gazete&#8217;de yay\u0131mlanan, &#8220;Yat\u0131r\u0131m Te\u015fvik Sistemi Kapsam\u0131nda Ortaya \u00c7\u0131kan Ertelenmi\u015f Vergi Varl\u0131klar\u0131n\u0131n A\u00e7\u0131klanmas\u0131 Hakk\u0131ndaki Kurul Karar\u0131&#8221;na ili\u015fkin a\u00e7\u0131klama yap\u0131ld\u0131.<\/p>\n<p>Tasarruflar\u0131 katma de\u011feri y\u00fcksek yat\u0131r\u0131mlara y\u00f6nlendirmek, \u00fcretimi ve istihdam\u0131 art\u0131rmak amac\u0131yla &#8220;Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar&#8221; kapsam\u0131nda, i\u015fletmelerin yat\u0131r\u0131mlar\u0131na \u00e7e\u015fitli te\u015fvikler sa\u011fland\u0131\u011f\u0131 hat\u0131rlat\u0131lan a\u00e7\u0131klamada, bu te\u015fviklerden birisinin de gelir veya kurumlar vergisi indirimi oldu\u011fu belirtildi. Yat\u0131r\u0131m te\u015fvik sisteminden faydalanan i\u015fletmelerin, bu kapsamda gelecek d\u00f6nemlere devreden vergi avantajlar\u0131na sahip olduklar\u0131ndan, TMS 12 Gelir Vergileri (TMS 12) uyar\u0131nca finansal tablolar\u0131na ertelenmi\u015f vergi varl\u0131klar\u0131 yans\u0131tt\u0131klar\u0131 aktar\u0131lan a\u00e7\u0131klamada, s\u00f6z konusu ertelenmi\u015f vergi varl\u0131\u011f\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda, kar ve zarar ve di\u011fer kapsaml\u0131 gelir tablosuna &#8220;ertelenmi\u015f vergi geliri&#8221; yans\u0131t\u0131ld\u0131\u011f\u0131 ve d\u00f6nem kar\u0131n\u0131n da bu kalemden do\u011frudan etkilendi\u011fi ifade edildi. Yat\u0131r\u0131m te\u015fviklerinin finansal tablolarda artan etkisi ve bu etkinin kaynaklar\u0131n\u0131n daha anla\u015f\u0131labilir ve \u015feffaf bir bi\u00e7imde sunulabilmesi i\u00e7in Kurul karar\u0131 al\u0131nd\u0131\u011f\u0131na i\u015faret edildi.<\/p>\n<p>Yat\u0131r\u0131m te\u015fvik sisteminden faydalanan kamu yarar\u0131n\u0131 ilgilendiren kurulu\u015flar ile zorunlu ya da iste\u011fe ba\u011fl\u0131 olarak T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131 uygulayan b\u00fcy\u00fck i\u015fletmelerin, s\u00f6z konusu te\u015fvikler kapsam\u0131ndaki indirimli gelir veya kurumlar vergisi uygulamas\u0131ndan do\u011fan ertelenmi\u015f vergilere ili\u015fkin olarak &#8220;Yat\u0131r\u0131m Te\u015fvik Sistemi Kapsam\u0131nda Elde Edilen Vergi Avantajlar\u0131&#8221; ba\u015fl\u0131\u011f\u0131 alt\u0131nda ilave hususlar\u0131 a\u00e7\u0131klamalar\u0131 gerekti\u011fi bildirilen a\u00e7\u0131klamada, bu hususlar \u015f\u00f6yle s\u0131raland\u0131:<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden kaynaklanan vergi avantaj\u0131n\u0131n cari d\u00f6nem vergisine tekab\u00fcl eden k\u0131sm\u0131<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden kaynaklanan ertelenmi\u015f vergi varl\u0131klar\u0131n\u0131n kullan\u0131lmas\u0131 beklenen d\u00f6nem(ler)<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131n\u0131n d\u00f6nemler itibar\u0131yla y\u0131l baz\u0131nda geri kazan\u0131lmas\u0131 beklenen k\u0131s\u0131mlar\u0131<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131n\u0131n finansal tablolara yans\u0131t\u0131lmas\u0131nda kullan\u0131lan \u00f6nemli muhakeme ile \u00f6nemli varsay\u0131mlar<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131n\u0131n finansal tablolara al\u0131nmas\u0131nda kullan\u0131lan kilit varsay\u0131mlardaki de\u011fi\u015fikliklerin, ertelenmi\u015f vergi varl\u0131klar\u0131n geri kazan\u0131labilirli\u011fine olan etkileri ve bu etkilere ili\u015fkin a\u00e7\u0131klama<\/p>\n<p>&#8211; Yat\u0131r\u0131m te\u015fviklerinden do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131nda kullan\u0131lan varsay\u0131mlara ili\u015fkin duyarl\u0131l\u0131k analizleri<\/p>\n<p>S\u00f6z konusu a\u00e7\u0131klamalara 1 Ocak 2023 tarihi ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerine ait y\u0131ll\u0131k ve ara d\u00f6nem finansal tablo dipnotlar\u0131nda yer verilmesi gerekti\u011finin alt\u0131 \u00e7izildi.<\/p>\n<p>                            <span class=\"detay-foto-editor\">&#13;<br \/>\n                                <a href=\"https:\/\/www.aa.com.tr\/tr\/p\/abonelik-talep-formu\/1001\" target=\"_blank\" style=\"font-size:12px; color:#444; text-decoration:none;\" rel=\"noopener\">&#13;<br \/>\n                                    Anadolu Ajans\u0131 web sitesinde, AA Haber Ak\u0131\u015f Sistemi (HAS) \u00fczerinden abonelere sunulan haberler, \u00f6zetlenerek yay\u0131mlanmaktad\u0131r. <b style=\"color:#1897F7\">Abonelik i\u00e7in l\u00fctfen ileti\u015fime ge\u00e7iniz.<\/b>&#13;<br \/>\n                                <\/a>&#13;<br \/>\n                            <\/span>\n                        <\/div>\n<p><script>\n\t  window.fbAsyncInit = function() {\n\t\tFB.init({\n\t\t  appId: '1855843514662870',\n\t\t  status : true, \/\/ check login status\n\t\t  cookie : true, \/\/ enable cookies to allow the server to access the session\n\t\t  xfbml  : true  \/\/ parse XFBML\n\t\t});\n\t  };<\/p>\n<p>\t  (function() {\n\t\tvar e = document.createElement('script');\n\t\te.src=\"https:\/\/connect.facebook.net\/tr_TR\/all.js\";\n\t\te.async = true;\n\t\tdocument.getElementById('fb-root').appendChild(e);\n\t  }());\n    <\/script><br \/>\n<br \/><br \/>\n<br \/><a href=\"https:\/\/www.aa.com.tr\/tr\/ekonomi\/yatirim-tesvik-sistemi-kapsaminda-ortaya-cikan-ertelenmis-vergi-varliklarinin-aciklanmasi-\/2922594\">Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (KGK), yat\u0131r\u0131m te\u015fvik sisteminden faydalanan kamu yarar\u0131n\u0131 ilgilendiren kurulu\u015flar ile b\u00fcy\u00fck i\u015fletmelerin, s\u00f6z konusu te\u015fvikler kapsam\u0131nda indirimli gelir veya kurumlar vergisi uygulamas\u0131ndan do\u011fan ertelenmi\u015f vergi varl\u0131klar\u0131na ili\u015fkin ilave bilgilere finansal tablo dipnotlar\u0131nda yer vermeleri gerekti\u011fini bildirdi. KGK&#8217;den, Resmi Gazete&#8217;de yay\u0131mlanan, &#8220;Yat\u0131r\u0131m Te\u015fvik Sistemi Kapsam\u0131nda Ortaya \u00c7\u0131kan Ertelenmi\u015f Vergi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7287,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":[],"categories":[44],"tags":[],"_links":{"self":[{"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/posts\/7286"}],"collection":[{"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/comments?post=7286"}],"version-history":[{"count":0,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/posts\/7286\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/media\/7287"}],"wp:attachment":[{"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/media?parent=7286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/categories?post=7286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kraios.app\/news\/wp-json\/wp\/v2\/tags?post=7286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}