{"id":769,"date":"2017-12-08T17:05:54","date_gmt":"2017-12-08T14:05:54","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=769"},"modified":"2017-12-11T17:08:21","modified_gmt":"2017-12-11T14:08:21","slug":"transfer-fiyati-ya-da-yonteminin-maliye-bakanligi-ile-sozlesme-yapilarak-belirlenmesi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/08\/transfer-fiyati-ya-da-yonteminin-maliye-bakanligi-ile-sozlesme-yapilarak-belirlenmesi\/","title":{"rendered":"Transfer Fiyat\u0131 Ya Da Y\u00f6nteminin Maliye Bakanl\u0131\u011f\u0131 \u0130le S\u00f6zle\u015fme Yap\u0131larak Belirlenmesi"},"content":{"rendered":"<p><!--more--><\/p>\n<p>Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011finde yap\u0131lan de\u011fi\u015fiklikle,ili\u015fkili ki\u015filer ile yap\u0131lan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemlerine ili\u015fkin transfer fiyat\u0131n\u0131n tespitinde kullan\u0131lacak pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131 ile ilgili a\u00e7\u0131klamalarda bulunulmu\u015ftur.<\/p>\n<ul>\n<li>Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131 sadece kurumlar vergisi m\u00fckellefleri ile yap\u0131labilir.<\/li>\n<li>Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131na ili\u015fkin s\u00fcre\u00e7, m\u00fckellefin yaz\u0131l\u0131 ba\u015fvurusu ile ba\u015flar.<\/li>\n<li>Ba\u015fvurular talebe ili\u015fkin yaz\u0131n\u0131n \u0130darenin kay\u0131tlar\u0131na girdi\u011fi tarihten itibaren tek tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fmalarda dokuz ay, iki tarafl\u0131 ya da \u00e7ok tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fmalarda 18 ay i\u00e7inde sonu\u00e7land\u0131r\u0131l\u0131r.<\/li>\n<li>Anla\u015fman\u0131n ba\u015fka m\u00fckellefler taraf\u0131ndan emsal olarak kullan\u0131lmas\u0131 veya yap\u0131lan i\u015flemlere ili\u015fkin bir kan\u0131t olarak sunulmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/li>\n<li>Anla\u015fma,ba\u015fka m\u00fckellefler taraf\u0131ndan emsal olarak kullan\u0131lmaz veya yap\u0131lan i\u015flemlere ili\u015fkin bir kan\u0131t olarak sunulamaz.<\/li>\n<li>Anla\u015fma konusuyla ilgili olarak m\u00fckellef ya da m\u00fckelleflerher zaman i\u00e7in incelenebilir.<\/li>\n<li>Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131n\u0131n s\u00fcresi en fazla \u00fc\u00e7 y\u0131l olup imzaland\u0131\u011f\u0131 tarihten itibaren anla\u015fmada belirlenen s\u00fcre ve \u015fartlar d\u00e2hilinde h\u00fck\u00fcm ifade eder.<\/li>\n<li>Ge\u00e7mi\u015f vergilendirme d\u00f6nemlerinin anla\u015fma kapsam\u0131na al\u0131nmas\u0131 m\u00fcmk\u00fcn olup, bu gibi <u>durumlarda imzalanan anla\u015fma, Vergi Usul Kanununun pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinde yer alan haber verme dilek\u00e7esi yerine ge\u00e7mekte <\/u>ve 15 g\u00fcn i\u00e7inde beyan ve \u00f6deme i\u015flemlerinin tamamlanmas\u0131 gerekmektedir.<\/li>\n<li>Anla\u015fman\u0131n ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine tatbik edilmesi nedeniyle olu\u015facak ilave kurum kazanc\u0131 i\u00e7in transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131na konu edilmemesi i\u00e7in tebli\u011fde belirtilen \u015fartlar\u0131n olu\u015fmas\u0131 gerekir.<\/li>\n<\/ul>\n<p>7061 say\u0131l\u0131 Kanunla 56.979,40 TL tutar\u0131nda olan Transfer fiyatland\u0131rmas\u0131 ile ilgili y\u00f6ntem belirleme anla\u015fmas\u0131 har\u00e7lar\u0131, 5 Aral\u0131k 2017 tarihi itibariyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/142_2017_Transfer-Fiyat\u0131-ya-da-Y\u00f6nteminin-Maliye-Bakanl\u0131\u011f\u0131-ile-S\u00f6zle\u015fme-Yap\u0131larak-Belirlenmesi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-769","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=769"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/769\/revisions"}],"predecessor-version":[{"id":771,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/769\/revisions\/771"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}