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ARTICLE · 29 JANUARY 2019

Tazminatların gider yazılması

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5520 sayılı Kurumlar Vergisi Kanunu 'nun 6. maddesinde kurumlar vergisinin, mükelleflerin bir hesap dönemi içinde elde etmiş oldukları safi kurum kazancı üzerinden hesaplanacağı, safi kurum kazancının tespitinde ...

TurkeyTax
Gözde Saruhan Berk
Gözde Saruhan Berk
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ÖZET

5520 sayılı Kurumlar Vergisi Kanunu ("KVK")'nun 6. maddesinde kurumlar vergisinin, mükelleflerin bir hesap dönemi içinde elde etmiş oldukları safi kurum kazancı üzerinden hesaplanacağı, safi kurum kazancının tespitinde ise 193 sayılı Gelir Vergisi Kanunu ("GVK")'nun ticari kazanç hakkındaki hükümlerinin uygulanacağı belirtilmiştir. Öte yandan, ticari kazanç gibi hesaplanan kurum kazancının tespitinde ayrıca indirilecek giderlerin ve kabul edilmeyen indirimlerin de dikkate alınması gerekmektedir.

Bu makalemizde, ticari kazancın tespitinde, gider olarak dikkate alınabilmesi için belirli şartları taşıması gereken tazminat ödemeleri hem yargı kararları hem de Vergi İdaresi tarafından verilen özelgeler kapsamında değerlendirilmiştir.

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