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ARTICLE · 29 JANUARY 2019

Değersiz alacağa ilişkin kdv'de indirimi hakki

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Değersiz Alacak, 7104 Sayılı Kanun, İndirilecek Katma Değer Vergisi.

TurkeyTax
Onur Çağdaş Özgür
Onur Çağdaş Özgür
Kidemli Vergi Danişmani
Kidemli Vergi Danişmani
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ÖZET

İşletmeler açısından alacakların tahsilat süreleri ve tahsilat imkanının kalıp kalmaması hali, işletmenin sürekliliği ve faaliyetlerinin sağlıklı olarak devam etmesi açısından önem arz etmektedir. 213 sayılı Vergi Usul Kanunu ("VUK")'nun 322. maddesinde yer alan düzenleme, alacaklılar açısından alacağın tahsilinin imkansız hale gelmesi durumunda hangi yolun izleneceğini göstermektedir. 7104 sayılı Kanun'la, KDV Kanunu'nun 29. maddesine getirilen düzenleme ile değersiz alacaklara dair hesaplanan ve beyan edilen katma değer vergisinin indirimi mümkün hale getirilmiştir.

Anahtar Kelimeler: Değersiz Alacak, 7104 Sayılı Kanun, İndirilecek Katma Değer Vergisi.

GİRİŞ

Ticari hayatın akışı içinde işletmeler açısından en can alıcı unsurlardan birisi de tahsilat sürelerinin ne derece uzadığıdır. İşletmeler, faaliyetlerinin sağlıklı işleyebilmesi için gerçekleştirdikleri satışların tahsil sürelerini takip etmekte, olası yatırım planlarını bu süreler göz

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