Vergi kanunları prensip olarak belgesiz giderlerin indirimini kabul etmez. Ancak Vergi Usul Kanunu’nda yapılan özel bir düzenleme ile belge alımına imkan olmayan bazı küçük harcamaların indirilmesine olanak sağlanmıştır.
Ancak bu olanak çok sınırlıdır. Bu harcamalara tren,vapur ve dolmuş ücretleri verilebilecek en tipik örnektir. Ayrıca otopark ücretleri de bu kapsamda dikkate alınabilir.
Bu gibi durumlarda yapılan harcamanın vergi kanunları açısından indirim konusu yapılabilmesi için masraf listesi hazırlanmalı, masraf listesinde harcamanın yapıldığı tarihi, tutarı ve şirketle olan ilişkisi ayrıntılı (kiminle nereye gidildiği v.b.) yazılmalıdır.
Aksi takdirde kanunen indirim konusu yapılamaz.
Ayrıca yapılan harcamanın tutarlı olması gerekmektedir. Örneğin bir kişinin aynı tarih ve saatte aynı otoparktan aldığı birden fazla oto park fişleri kanunen gider yazılamaz.
Bu küçük giderlere ilişkin alınan bazı belgeler kanunen geçerli olmayabilir. Ancak o belge bu kapsamda gider yazılırken yapılan harcamanın gerçekliğini gösterdiği için yapılan bu tür küçük harcamalarda temin edilebilecek her türlü belgenin alınması gerekmektedir.
Can non-documented expenses be recorded as expense?
In principle, the tax laws do not accept the deductibility non-documented expenses. However, through a special regulation introduced, the deductibility of certain minor expenses that cannot be documented has become allowable.
However, such expenses are very limited. The typical examples of such expenses are, train, boat and dolmuş fees. Also, parking lot fees can also be included within this scope.
In order for the expenses borne in such circumstances to become treated as deductible expenses, an expenditure list should be prepared, and this expenditure list should contain detailed explanations regarding the date, amount, and the relation of the expense item with the company (who went where). Otherwise, the expenditures shall not be allowed for deduction.
Moreover, the expenditures incurred, should be in consistency with each other. For example, parking tickets received by a person for the same hour and date, from the same parking lot, cannot be allowed for expense recognition.
Meanwhile, the documents received for such minor expenditures might not be considered as legally valid. However, since that document shows verifies the authenticity of the expenditure incurred, in such minor expenditures, as a rule, every document that can be procured, should be obtained.
Can non-documented expenses be recorded as expense?
In principle, the tax laws do not accept the deductibility non-documented expenses. However, through a special regulation introduced, the deductibility of certain minor expenses that cannot be documented has become allowable.
However, such expenses are very limited. The typical examples of such expenses are, train, boat and dolmuş fees. Also, parking lot fees can also be included within this scope.
In order for the expenses borne in such circumstances to become treated as deductible expenses, an expenditure list should be prepared, and this expenditure list should contain detailed explanations regarding the date, amount, and the relation of the expense item with the company (who went where). Otherwise, the expenditures shall not be allowed for deduction.
Moreover, the expenditures incurred, should be in consistency with each other. For example, parking tickets received by a person for the same hour and date, from the same parking lot, cannot be allowed for expense recognition.
Meanwhile, the documents received for such minor expenditures might not be considered as legally valid. However, since that document shows verifies the authenticity of the expenditure incurred, in such minor expenditures, as a rule, every document that can be procured, should be obtained.
Muhasebe ve Vergi
