{"id":10098,"date":"2018-10-31T11:21:51","date_gmt":"2018-10-31T10:21:51","guid":{"rendered":"https:\/\/tunal-stb.de\/2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-i\/"},"modified":"2023-07-21T09:35:03","modified_gmt":"2023-07-21T07:35:03","slug":"2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-i","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-i\/","title":{"rendered":"2018 y\u0131lsonu vergi tarihleri ve bildirimleri, \u015firketler B\u00f6l\u00fcm I"},"content":{"rendered":"

Son Vergi Tarihleri – Notlar – 2018 Y\u0131l Sonu – \u0130\u015f D\u00fcnyas\u0131 – B\u00f6l\u00fcm I
\n<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuertermine und Hinweise zum Jahresende 2018 f\u00fcr Unternehmen, Teil I” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1540971850453{margin-bottom: 10% !important;}”]

Sermaye kazan\u00e7lar\u0131 \u00fczerinden kilise vergisi<\/h2>\n

\u00d6zel<\/strong> yat\u0131r\u0131m gelirlerine ili\u015fkin kilise vergisi<\/strong> (bkz. \u00a7 32d EStG), yat\u0131r\u0131m gelirinin bor\u00e7lusu (\u00f6rne\u011fin banka, finansal hizmet sa\u011flay\u0131c\u0131, sigorta \u015firketi veya \u015firket) taraf\u0131ndan otomatik<\/strong> olarak kesilir ve vergi dairesine \u00f6denir. \u00d6deme yapan acenteler bunun i\u00e7in gerekli verileri Federal Merkezi Vergi Dairesi’nden al\u0131r ve yat\u0131r\u0131mc\u0131n\u0131n kilise vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc varsa kesintiyi buna g\u00f6re yapar. Bu d\u00fczenli s\u00f6rvey<\/strong> her y\u0131l 1 Eyl\u00fcl ile 31 Ekim<\/strong> tarihleri<\/strong> aras\u0131nda yap\u0131lacakt\u0131r.<\/p>\n

 <\/p>\n

Saklama s\u00fcreleri<\/h2>\n

Muhasebe kay\u0131tlar\u0131<\/strong> i\u00e7in belirli saklama s\u00fcreleri ge\u00e7erlidir (bkz. \u00a7 147 AO). Gerekirse, bu belgeleri saklaman\u0131n gelecekteki maliyetleri i\u00e7in y\u0131ll\u0131k mali tablolarda bir kar\u015f\u0131l\u0131k ayr\u0131labilir. Yasal s\u00fcrelerin sona ermesi \u00fczerine, \u00f6zellikle a\u015fa\u011f\u0131daki belgeler 31 Aral\u0131k 2018 tarihinden sonra<\/strong> imha<\/strong> edilebilir:<\/p>\n

10 y\u0131ll\u0131k saklama s\u00fcresi:<\/strong>
\n– Son giri\u015fin 2008<\/strong> ve \u00f6ncesinde yap\u0131ld\u0131\u011f\u0131 defterler, yevmiyeler, hesaplar vb.
\n– 2008<\/strong> ‘de veya daha \u00f6nce haz\u0131rlanm\u0131\u015f<\/strong> y\u0131ll\u0131k mali tablolar<\/strong>, y\u00f6netim raporlar\u0131, a\u00e7\u0131l\u0131\u015f bilan\u00e7olar\u0131 ve envanterler ve bunlar\u0131n anla\u015f\u0131lmas\u0131 i\u00e7in gerekli belgeler
\n– Muhasebe belgeleri<\/strong> (\u00f6rn. 2008 <\/strong> y\u0131l\u0131na ait faturalar, bildirimler, \u00f6deme talimatlar\u0131, banka ekstreleri,10 maa\u015f bordrolar\u0131, seyahat masraflar\u0131 ekstreleri, a\u011f\u0131rlama makbuzlar\u0131). <\/p>\n

6 y\u0131ll\u0131k saklama s\u00fcresi:<\/strong>
\n– Bordro hesaplar\u0131<\/strong> ve 2012<\/strong> veya daha \u00f6nceki y\u0131llara ait giri\u015fleri i\u00e7eren bordro hesab\u0131na ili\u015fkin belgeler (sertifikalar)
\n– Di\u011fer<\/strong> belgeler (\u00f6rne\u011fin ihracat veya ithalat belgeleri, sipari\u015f defterleri, irsaliyeler, s\u00fcresi dolmu\u015f kredi s\u00f6zle\u015fmeleri, sigorta poli\u00e7eleri) ve 2012<\/strong> veya daha \u00f6ncesine ait i\u015f mektuplar\u0131<\/p>\n

Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fcklerinin anla\u015f\u0131lmas\u0131<\/strong> ve do\u011frulanmas\u0131yla<\/strong> ilgili t\u00fcm<\/strong> belgeler saklanmal\u0131d\u0131r; bu hem ka\u011f\u0131t formundaki belgeler hem de d\u00fczenleyici gerekliliklerin ve bunlara uygunlu\u011fun uyguland\u0131\u011f\u0131n\u0131 g\u00f6steren veri<\/strong>, veri setleri ve elektronik<\/strong> belgeler formundaki t\u00fcm belgeler i\u00e7in ge\u00e7erlidir. Gelen elektronik faturalar, ticari ve i\u015f mektuplar\u0131 veya di\u011fer \u00f6nemli belgeler, al\u0131nd\u0131klar\u0131 formatta (\u00f6rne\u011fin PDF veya resim format\u0131nda) de\u011fi\u015ftirilmeden<\/strong> saklanmal\u0131d\u0131r; saklama s\u00fcresi dolmadan silinmemelidir. Ba\u015fka bir formata d\u00f6n\u00fc\u015ft\u00fcrme i\u015flemine yaln\u0131zca makinenin de\u011ferlendirilebilirli\u011fi (vergi makamlar\u0131 taraf\u0131ndan) k\u0131s\u0131tlanmad\u0131\u011f\u0131 ve i\u00e7erikte herhangi bir de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 takdirde izin verilir. Ayn\u0131 durum, giden faturalar gibi kendi olu\u015fturdu\u011funuz belgeler i\u00e7in de ge\u00e7erlidir.<\/p>\n

Ka\u011f\u0131t belgelerin elektronik belgelere d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi (“taranmas\u0131”)<\/strong> halinde, \u00f6zellikle i\u00e7eri\u011fin asl\u0131na uygun, okunakl\u0131 ve eksiksiz olmas\u0131n\u0131 sa\u011flayan prosed\u00fcr belgelenmelidir.<\/p>\n

Saklama s\u00fcreleri, vergi ve sosyal g\u00fcvenlik ama\u00e7lar\u0131yla ilgili \u015firketin EDP<\/strong> (mali, varl\u0131k ve bordro muhasebesi) verileri i\u00e7in de ge\u00e7erlidir. Saklama s\u00fcresi boyunca bu verilere eri\u015fim<\/strong> m\u00fcmk\u00fcn olmal\u0131d\u0131r.<\/p>\n

Saklama s\u00fcresi ba\u015flar<\/strong> Deftere son kayd\u0131n yap\u0131ld\u0131\u011f\u0131, envanterin, a\u00e7\u0131l\u0131\u015f bilan\u00e7osunun, y\u0131ll\u0131k mali tablolar\u0131n veya y\u00f6netim raporunun haz\u0131rland\u0131\u011f\u0131, ticari veya i\u015f mektubunun al\u0131nd\u0131\u011f\u0131 veya g\u00f6nderildi\u011fi veya muhasebe fi\u015finin olu\u015fturuldu\u011fu, ayr\u0131ca kayd\u0131n yap\u0131ld\u0131\u011f\u0131 veya di\u011fer belgelerin olu\u015fturuldu\u011fu takvim y\u0131l\u0131n\u0131n sonu ile.
\nAncak, vergi tahakkukuna ili\u015fkin s\u00fcrenin hen\u00fcz dolmam\u0131\u015f<\/strong> olmas\u0131 halinde belgelerin imha edilmesine izin verilmez (bkz. AO \u00a7\u00a7 169, 170).<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun<\/a> \u015firketler i\u00e7in ekler b\u00f6l\u00fcm\u00fcnde bulunabilir).<\/em><\/strong><\/h3>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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