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ARTICLE · 29 JANUARY 2019

Dönemsellik mi tahakkuk mu!

NAZALI Attorney Partnership
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Tahakkuk esası ve dönemsellik ilkesi kurum kazancının tespitinde gözetilen iki temel ilkedir. Kesinleşen kazancın ilgili olduğu dönemde beyan edilmesini hedef alan bu iki temel ilke, genellikle aynı vergisel sonuçlara ulaştırsa da çelişik sonuçlar da doğurabilmektedir.

TurkeyTax
Ersin Nazali
Ersin Nazali
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ÖZET

Tahakkuk esası ve dönemsellik ilkesi kurum kazancının tespitinde gözetilen iki temel ilkedir. Kesinleşen kazancın ilgili olduğu dönemde beyan edilmesini hedef alan bu iki temel ilke, genellikle aynı vergisel sonuçlara ulaştırsa da çelişik sonuçlar da doğurabilmektedir. Bu gibi durumlarda vergi idaresi tahakkuk esasına belirleyici işlevi yüklemektedir.

Anahtar Kelimeler: Tahakkuk Esası, Dönemsellik İlkesi, Kurum Kazancı.

GİRİŞ

Ticari kâr, bir işletmenin (kurumun) bir dönem zarfında gerçekleştirdiği işlemler dolayısıyla ortaya çıkan gelir unsurları ile gider ve maliyet unsurları arasındaki müspet fark olarak tanımlanabilir. Bu farka gelir veya kurumlar vergisi kanunlarının gider kabul etmediği ödemelerin eklenmesi ve Vergi Usul Kanunu'nun değerleme hükümleri sonucu ortaya çıkan değerleme farklarının ilavesi/çıkarılmasıyla gelir/kurumlar vergisi tarhına esas alınacak matraha ulaşılmaktadır.

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