Ticari kazançta yapılan bir harcamanın gider olarak dikkate alınabilmesi için kazancın elde edilmesi veya idame ettirilmesi ile ilgili olması gerekmektedir.
Bazı harcamaların gider yazılmasında uygulamada duraksamalar olmaktadır. Bu harcamalardan birisi de alınamayan ihaleler için yapılan harcamalardır.
Özellikle inşaat sektöründe firmalar inşaat işi almak için çok sayıda ihalelere girmekte ancak bu ihalelerin bir kısmını alabilmektedirler. Girilen her ihale firma açısından bir masraf yaratmaktadır. Bunlar etüd, proje ve teklif hazırlanması nedeniyle yapılan harcamalar, iş takibi ve ihaleye katılma için seyahat harcamaları ve geçici teminat mektubukomisyonu ve damga vergisi masrafları olarak sayılabilir. Girilen ihale sonucunda ihalenin alınmaması halinde daha önce yapılan harcamalar cari dönem giderleri olarak dikkate alınabilir.
Nitekim Maliye Bakanlığı tarafından verilen 27.03.1996 tarihli özelgede ve Danıştay 4. Daire tarafından verilen 09.06.1994 tarihli kararda aynı görüş belirtilmiştir. Söz konusu bu özelge ve danıştay kararının özeti aşağıdaki gibibidir.
Konuya İlişkin Maliye Bakanlığı Özelgesi ve Danıştay Kararı:
“Yurt dışında inşaat ihalesine katılmak için yapılan masraflar işletme gideri niteliğinde olduğundan, ihale alınamasa da bu giderler hasılattan düşülebilir.” (Danıştay 4. Daire 09.06.1993 Tarih, E.No:1991/1234, K.No:1993/2672)
“Alınamayan ihalelerle ilgili olarak yapılan geçici teminat mektubu komisyonu ve damga vergisi gibi masrafların birden fazla takvim yılına sirayet eden inşaat ve onarma işleriyle ilişkilendirilmeksizin doğrudan cari dönem gider olarak muhasebeleştirilmesi gerekir.” (Maliye Bakanlığı’nın 27.03.1996 Tarih ve 21/12502 Sayılı Özelgesi)
Can the expenditures incurred for the tenders that are not rewarded be recorded as expense?
In commercial earnings, in order for an expenditure to be recorded as expense, it should be relevant to the acquisition and continuation of the commercial earnings. In practice, certain doubts occur regarding the expense recording of certain expenditures. One of such expenditures is relevant to those incurred for the tenders to which the concerned company has not been awarded.
Particularly the firms operating in the construction sector, participate in a great number of render offers, and they are rewarded only a fraction of these tenders. Each tender to which the firms submit their bids create an expense burden on behalf of the candidate firm. Such items include, the expenses relating to surveys, projects and preparation of bids, travel expenditures incurred in connection with the follow up of the work and participation in the tender offer, and miscellaneous expenses incurred in connection with the tender guarantee and stamp duties. In case a firm submitting a bid is not awarded the tender, the expenditures incurred previously may be treated as expenses for the current period.
In fact, in the Ruling issued by the Ministry of Finance dated 27.03.1996, and the resolution passed by the 4th Department of the Council of State dated 06.06.1994, confirms the same opinion. The summary of the concerned Ruling and the Council of State Resolution, is provided below:
“The expenses incurred for participation in the tender for construction work offered abroad, are considered as operating expenses, and therefore, even if the tender is not awarded to the candidate firm, such expenses are deductible from the revenues” (Council of State 4th Department Resolution dated 09.06.1993, and File No:1991/1234, Resolution No: 1993/2672).
“Expenditures relating to the tenders not awarded, such as tender guarantee commissions and stamp duties, shall not be associated with the multi-year construction and repair works, and should be recognized directly as expense.” (Ruling issued by the Ministry of Finance dated 27.03.1996, and numbered 21/12502).
kaynak: .ozdogrular.com
twitter.com/vergivekanunlaParticularly the firms operating in the construction sector, participate in a great number of render offers, and they are rewarded only a fraction of these tenders. Each tender to which the firms submit their bids create an expense burden on behalf of the candidate firm. Such items include, the expenses relating to surveys, projects and preparation of bids, travel expenditures incurred in connection with the follow up of the work and participation in the tender offer, and miscellaneous expenses incurred in connection with the tender guarantee and stamp duties. In case a firm submitting a bid is not awarded the tender, the expenditures incurred previously may be treated as expenses for the current period.
In fact, in the Ruling issued by the Ministry of Finance dated 27.03.1996, and the resolution passed by the 4th Department of the Council of State dated 06.06.1994, confirms the same opinion. The summary of the concerned Ruling and the Council of State Resolution, is provided below:
“The expenses incurred for participation in the tender for construction work offered abroad, are considered as operating expenses, and therefore, even if the tender is not awarded to the candidate firm, such expenses are deductible from the revenues” (Council of State 4th Department Resolution dated 09.06.1993, and File No:1991/1234, Resolution No: 1993/2672).
“Expenditures relating to the tenders not awarded, such as tender guarantee commissions and stamp duties, shall not be associated with the multi-year construction and repair works, and should be recognized directly as expense.” (Ruling issued by the Ministry of Finance dated 27.03.1996, and numbered 21/12502).
kaynak: .ozdogrular.com
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