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ARTICLE · 16 JANUARY 2019

Vergi Müessesesinde Finansal Kiralama

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Hukuksal çerçevesi, 1985 yılında çıkarılan 3226 sayılı Finansal Kiralama Kanunu'yla çizilen, finansal kiralama sözleşmelerinin vergilendirmeyle ilgili değerleme hükümleri ve muhasebe kayıt yöntemi Vergi Usul Kanunu'nun mükerrer 290.

TurkeyFinance and Banking
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Özge Ergül
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Hukuksal çerçevesi, 1985 yılında çıkarılan 3226 sayılı Finansal Kiralama Kanunu'yla çizilen, finansal kiralama sözleşmelerinin vergilendirmeyle ilgili değerleme hükümleri ve muhasebe kayıt yöntemi Vergi Usul Kanunu'nun mükerrer 290. maddesinde düzenlenmiştir. Finansal kiralama sözleşmelerinde özellik arz eden konular, vergi mevzuatı açısından finansal kiralama işlemlerinde olması gereken değerleme hükümlerine ilişkin açıklamalar ve yenileme fonuna kaydedilen karların finansal kiralama işlemine konu olan iktisadi kıymetin amortisman giderlerine mahsup edilip edilemeyeceğine dair değerlendirmeler bu makalenin konusu oluşturmaktadır.

Anahtar Kelimeler: 6361 Sayılı Finansal Kiralama, Faktoring ve Finansman Şirketleri Kanunu, Finansal Kiralama (Leasing), Yenileme Fonu.

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