Yazınızda, Şirket Genel Müdürünün Sn. Cumhurbaşkanı’nın refakatinde dış ülkelere yapılan bazı resmi ziyaretlere iş adamı sıfatı ile katıldığı belirtilerek, bu seyahatler dolayısıyla bu ülkelerde seyahatin niteliği ile ilgili olarak Şirket Müdürünün yapmış olduğu harcamaların kurum kazancının tespitinde gider kaydedilip kaydedilemeyeceği konusunda bilgi istenilmektedir.
5422 Sayılı Kurumlar Vergisi Kanunu’nun 13. maddesinin ikinci fıkrasında, safi kurum kazancının tespitinde Gelir Vergisi Kanunu’nun ticari kazanç hakkındaki hükümlerinin uygulanacağı hükme bağlanmıştır. Gelir Vergisi Kanunu’nun 40. maddesinin 4. bendinde de safi kazancın tespitinde, işle ilgili ve yapılan işin ehemmiyeti ve genişliği ile mütenasip seyahat ve ikamet giderlerinin indirim olarak kabul edileceği belirlenmiştir.
Bu hükümlere göre, Sn. Cumhurbaşkanı’nın refakatindeki resmi ziyaretlere, iş adamı sıfatı ile katılan Şirket Genel Müdürünün sözü edilen seyahat ile ilgili olarak yapılan ve Dışişleri Bakanlığı’nca verilen makbuzlarla belgelendirilen harcamalarının kurum kazancının tespitinde gider olarak dikkate alınması gerekir.”
(Maliye Bakanlığı’nın 02.06.1997 Tarih ve 5114-37/22881 sayılı özelgesi)
The treatment of the expenses incurred during the international travels made with the Heads of State
In cases when the company executives accompany the President in his official travels abroad under the title of business persons, the expenditures that are duly authenticated, can be recorded as expense in the calculation of the corporate earnings.
In your mail, you have mentioned that the General Manager of your company has accompanied the President in some of his official visits abroad, and inquire from us our opinion regarding whether or not the expenditures incurred by the General Manager of your company in connection with the business activities, could be recorded as expense during the calculation of the corporate earnings.
In Article 13/ii of the Corporation Tax Code No. 5422, it is stated that in the determination of net corporate earnings, the provisions of Income Tax Law concerning commercial earnings shall apply. In Article 40/4 of the Income Tax Code, it is stated that expenditures for travel and lodging made relevant to the business and as befit the importance and extent of the business (providing they are limited to the length of time required by the purpose of the trip).are also deductible.
In light of the above provisions, the expenditures incurred by the Company General Manager in the company of the President, under the title of a member of the business community, should be treated as deductible expense, provided that they are duly authenticated by the receipts issued by the Ministry of Foreign Affairs.
(Ruling issued by the Ministry of Finance dated 02.06.1997, and Numbered 5114-37/22881)
5422 Sayılı Kurumlar Vergisi Kanunu’nun 13. maddesinin ikinci fıkrasında, safi kurum kazancının tespitinde Gelir Vergisi Kanunu’nun ticari kazanç hakkındaki hükümlerinin uygulanacağı hükme bağlanmıştır. Gelir Vergisi Kanunu’nun 40. maddesinin 4. bendinde de safi kazancın tespitinde, işle ilgili ve yapılan işin ehemmiyeti ve genişliği ile mütenasip seyahat ve ikamet giderlerinin indirim olarak kabul edileceği belirlenmiştir.
Bu hükümlere göre, Sn. Cumhurbaşkanı’nın refakatindeki resmi ziyaretlere, iş adamı sıfatı ile katılan Şirket Genel Müdürünün sözü edilen seyahat ile ilgili olarak yapılan ve Dışişleri Bakanlığı’nca verilen makbuzlarla belgelendirilen harcamalarının kurum kazancının tespitinde gider olarak dikkate alınması gerekir.”
(Maliye Bakanlığı’nın 02.06.1997 Tarih ve 5114-37/22881 sayılı özelgesi)
The treatment of the expenses incurred during the international travels made with the Heads of State
In cases when the company executives accompany the President in his official travels abroad under the title of business persons, the expenditures that are duly authenticated, can be recorded as expense in the calculation of the corporate earnings.
In your mail, you have mentioned that the General Manager of your company has accompanied the President in some of his official visits abroad, and inquire from us our opinion regarding whether or not the expenditures incurred by the General Manager of your company in connection with the business activities, could be recorded as expense during the calculation of the corporate earnings.
In Article 13/ii of the Corporation Tax Code No. 5422, it is stated that in the determination of net corporate earnings, the provisions of Income Tax Law concerning commercial earnings shall apply. In Article 40/4 of the Income Tax Code, it is stated that expenditures for travel and lodging made relevant to the business and as befit the importance and extent of the business (providing they are limited to the length of time required by the purpose of the trip).are also deductible.
In light of the above provisions, the expenditures incurred by the Company General Manager in the company of the President, under the title of a member of the business community, should be treated as deductible expense, provided that they are duly authenticated by the receipts issued by the Ministry of Foreign Affairs.
(Ruling issued by the Ministry of Finance dated 02.06.1997, and Numbered 5114-37/22881)
ozdogrular.com
twitter.com/vergivekanunla
http://vergikanunhaberleri.blogspot.com/
