{"id":412,"date":"2021-12-22T10:18:17","date_gmt":"2021-12-22T10:18:17","guid":{"rendered":"http:\/\/www.dernekdanismani.org\/?page_id=412"},"modified":"2021-12-22T10:18:17","modified_gmt":"2021-12-22T10:18:17","slug":"spor-kulubu-derneginin-reklam-veya-sponsorluk-bedeli-almasi","status":"publish","type":"page","link":"http:\/\/www.dernekdanismani.org\/index.php\/spor-kulubu-derneginin-reklam-veya-sponsorluk-bedeli-almasi\/","title":{"rendered":"Spor Kul\u00fcb\u00fc Derne\u011fi&#8217;nin reklam veya sponsorluk bedeli almas\u0131"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Derneklere ait Amat\u00f6r Spor Kul\u00fcplerine verilen Reklam giderlerinin gider yaz\u0131l\u0131p yaz\u0131lmayaca\u011f\u0131 Hk.<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>T.C.<br>Rize Valili\u011fi<br>Defterdarl\u0131k Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td><strong>TAR\u0130H<\/strong><\/td><td>:<\/td><td>01.02.2012<\/td><\/tr><tr><td><strong>SAYI<\/strong><\/td><td>:<\/td><td>B.07.4.DEF.0.53.10.00-VUK-66-3<\/td><\/tr><tr><td><strong>KONU<\/strong><\/td><td>:<\/td><td><strong>Derneklere ait Amat\u00f6r Spor Kul\u00fcplerine verilen Reklam giderlerinin gider yaz\u0131l\u0131p yaz\u0131lmayaca\u011f\u0131 Hk.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u2026<\/p>\n\n\n\n<p>\u0130LG\u0130: \u2026<\/p>\n\n\n\n<p>\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcz taraf\u0131ndan, amat\u00f6r spor kul\u00fcplerine (\u2026 Derne\u011fine) ve e\u011fitim birimlerine (ilk\u00f6\u011fretim okullar\u0131na) gider pusulas\u0131 d\u00fczenlenerek reklam verildi\u011fi, gider pusulas\u0131nda % 18 KDV ve % 10 stopaj uyguland\u0131\u011f\u0131 belirtilerek, s\u00f6z konusu reklam bedeli kar\u015f\u0131l\u0131\u011f\u0131nda gider pusulas\u0131 d\u00fczenlenip d\u00fczenlenmeyece\u011fi, gider pusulas\u0131nda stopaj vergisinin uygulan\u0131p uygulanmayaca\u011f\u0131, gider pusulas\u0131 d\u00fczenlenmemesi durumunda yap\u0131lan reklam giderinin derne\u011fin al\u0131nd\u0131 belgesi ve \u00f6demenin yap\u0131ld\u0131\u011f\u0131 banka dekontuyla kay\u0131tlar\u0131na gider olarak al\u0131n\u0131p al\u0131namayaca\u011f\u0131 hususunda g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fcn bildirilmesi talep edilmektedir.<\/p>\n\n\n\n<p><strong>KURUMLAR VERG\u0130S\u0130 KANUNU Y\u00d6N\u00dcNDEN<\/strong><\/p>\n\n\n\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 1. maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendinde, iktisadi kamu kurulu\u015flar\u0131 vergi m\u00fckellefiyeti kapsam\u0131na al\u0131nm\u0131\u015f olup ayn\u0131&nbsp;Kanunun 2. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da&nbsp;Devlete, il \u00f6zel idarelerine, belediyelere, di\u011fer kamu idarelerine ve kurulu\u015flar\u0131na ait veya ba\u011fl\u0131 olup faaliyetleri devaml\u0131 bulunan ve birinci ve ikinci f\u0131kralar d\u0131\u015f\u0131nda kalan ticari, s\u0131nai ve zirai i\u015fletmelerin iktisadi kamu kurulu\u015fu oldu\u011fu; alt\u0131nc\u0131 f\u0131kras\u0131nda ise iktisadi kamu kurulu\u015flar\u0131 ile dernek veya vak\u0131flara ait iktisadi i\u015fletmelerin kazan\u00e7 amac\u0131 g\u00fctmemeleri, faaliyetlerinin kanunla verilmi\u015f g\u00f6revler aras\u0131nda bulunmas\u0131, t\u00fczel ki\u015filiklerinin olmamas\u0131, ba\u011f\u0131ms\u0131z muhasebelerinin ve kendilerine ayr\u0131lm\u0131\u015f sermayelerinin veya i\u015f yerlerinin bulunmamas\u0131n\u0131n m\u00fckellefiyetlerini etkilemeyece\u011fi, mal veya hizmet bedelinin sadece maliyeti kar\u015f\u0131layacak kadar olmas\u0131, kar edilmemesi veya kar\u0131n kurulu\u015f ama\u00e7lar\u0131na tahsis edilmesinin bunlar\u0131n iktisadi niteli\u011fini de\u011fi\u015ftirmeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>193 say\u0131l\u0131 GVK.nun 94. maddesinin birinci f\u0131kras\u0131nda, kamu idare ve m\u00fcesseseleri, iktisadi kamu m\u00fcesseseleri, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7ilerin maddede bentler halinde say\u0131lan \u00f6demeleri (avans olarak \u00f6denenler dahil) nakden veya hesaben yapt\u0131klar\u0131 s\u0131rada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecbur olduklar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Buna g\u00f6re, M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcz taraf\u0131ndan amat\u00f6r spor kul\u00fcplerine (\u2026 Derne\u011fine) ve e\u011fitim birimlerine (ilk\u00f6\u011fretim okullar\u0131na) verilen reklamlar kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demeler&nbsp;GVK.nun 94. maddesi&nbsp;kapsam\u0131nda yap\u0131lan bir \u00f6deme olmad\u0131\u011f\u0131ndan tevkifat yap\u0131lmayaca\u011f\u0131 tabiidir.<\/p>\n\n\n\n<p><strong>KATMA DE\u011eER VERG\u0130S\u0130 KANUNU Y\u00d6N\u00dcNDEN<\/strong><\/p>\n\n\n\n<p>Katma De\u011fer Vergisi (KDV) Kanununun;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1\/3-f&nbsp;maddesinde&nbsp;GVK.nun 70. maddesinde&nbsp;belirtilen mal ve haklar\u0131n kiralanmas\u0131 i\u015flemlerinin KDV&#8217;ye tabi oldu\u011fu,<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>9. maddesi&nbsp;ile gerekli g\u00f6r\u00fclen hallerde Maliye Bakanl\u0131\u011f\u0131n\u0131n, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilece\u011fi<\/li><\/ul>\n\n\n\n<p>h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu yetkiye istinaden yay\u0131mlanan 30 seri no.lu KDV Genel Tebli\u011finin &#8220;F\/2- Reklam Verme \u0130\u015flemlerinde Sorumluluk Uygulamas\u0131&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde; uygulamada ger\u00e7ek usulde KDV m\u00fckellefi olan baz\u0131 i\u015fletmelerin, profesyonel veya amat\u00f6r spor kul\u00fcplerine oyuncular\u0131n formalar\u0131nda g\u00f6sterilmek, \u015fah\u0131slara veya kurulu\u015flara ait bina, arsa, arazi gibi yerlerde duvarlara yaz\u0131lmak, pano olarak yerle\u015ftirilmek, dergi, kitap gibi yaz\u0131l\u0131 eserlerde yay\u0131nlanmak ve benzeri \u015fekillerde reklam verdikleri; bu \u015fekilde reklam verme i\u015flemleri ile ilgili KDV&#8217;nin reklam\u0131 alanlar\u0131n ger\u00e7ek usulde KDV m\u00fckellefi olmamalar\u0131 halinde, reklam\u0131 verenler taraf\u0131ndan sorumlu s\u0131fat\u0131yla beyan edilece\u011fi ifade edilmi\u015ftir.<\/p>\n\n\n\n<p>Buna g\u00f6re M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcz\u00fcn amat\u00f6r spor kul\u00fcb\u00fc olan \u2026 Spor Kul\u00fcb\u00fcne reklam vermesi i\u015flemi&nbsp;KDV Kanununun 1\/3-f maddesigere\u011fince KDV&#8217;ye tabi tutulacakt\u0131r.<\/p>\n\n\n\n<p>Reklam verme i\u015flemi ile ilgili KDV;<\/p>\n\n\n\n<p>\u2026 Spor Kul\u00fcb\u00fcn\u00fcn ger\u00e7ek usulde KDV m\u00fckellefi olmas\u0131 durumunda, an\u0131lan Spor Kul\u00fcb\u00fc taraf\u0131ndan genel esaslara g\u00f6re m\u00fckellef s\u0131fat\u0131yla beyan edilecektir.<\/p>\n\n\n\n<p>\u2026 Spor Kul\u00fcb\u00fcn\u00fcn ger\u00e7ek usulde KDV m\u00fckellefi olmamas\u0131 durumunda ise M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcz taraf\u0131ndan sorumlu s\u0131fat\u0131yla beyan edilmesi gerekmektedir.<\/p>\n\n\n\n<p><strong>VERG\u0130 USUL KANUNU Y\u00d6N\u00dcNDEN<\/strong><\/p>\n\n\n\n<p>&#8220;213 say\u0131l\u0131 VUK.nun 227. maddesinin 1. f\u0131kras\u0131nda; &#8220;Bu kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a bu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsiki mecburidir.&#8221; h\u00fckm\u00fcne,&nbsp;229. maddesinde&nbsp;ise &#8221; Fatura, sat\u0131lan emtia veya yap\u0131lan i\u015f 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.&#8221; h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n\n\n\n<p>Bu itibarla reklam verilen amat\u00f6r spor kul\u00fcpleri ya da e\u011fitim birimlerine ait iktisadi i\u015fletme olu\u015fmas\u0131 halinde, verilen reklam hizmeti kar\u015f\u0131l\u0131\u011f\u0131nda fatura d\u00fczenlemeleri, iktisadi i\u015fletme olu\u015fmamas\u0131 durumunda ise reklam bedellerinin ilgili mevzuatlar\u0131na uygun olarak d\u00fczenleyecekleri dernek al\u0131nd\u0131 belgesi ile belgelendirilmesi gerekmektedir.<\/p>\n\n\n\n<p>Bilgi edinilmesini rica ederim.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Derneklere ait Amat\u00f6r Spor Kul\u00fcplerine verilen Reklam giderlerinin gider yaz\u0131l\u0131p yaz\u0131lmayaca\u011f\u0131 Hk. &nbsp; T.C.Rize Valili\u011fiDefterdarl\u0131k Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fc &nbsp; &nbsp; TAR\u0130H : 01.02.2012 SAYI : B.07.4.DEF.0.53.10.00-VUK-66-3 KONU : Derneklere ait Amat\u00f6r Spor Kul\u00fcplerine verilen Reklam giderlerinin gider yaz\u0131l\u0131p yaz\u0131lmayaca\u011f\u0131 Hk. \u2026 \u0130LG\u0130: \u2026 \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcz taraf\u0131ndan, amat\u00f6r spor kul\u00fcplerine (\u2026 Derne\u011fine) ve&hellip; <br \/> <a class=\"read-more\" href=\"http:\/\/www.dernekdanismani.org\/index.php\/spor-kulubu-derneginin-reklam-veya-sponsorluk-bedeli-almasi\/\">Devam\u0131<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-412","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/comments?post=412"}],"version-history":[{"count":1,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/412\/revisions"}],"predecessor-version":[{"id":413,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/412\/revisions\/413"}],"wp:attachment":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/media?parent=412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}