{"id":10926,"date":"2019-08-01T09:48:57","date_gmt":"2019-08-01T07:48:57","guid":{"rendered":"https:\/\/tunal-stb.de\/agirlama-giderleri-aciklamalarin-guencellenmesi\/"},"modified":"2023-07-21T09:36:12","modified_gmt":"2023-07-21T07:36:12","slug":"agirlama-giderleri-aciklamalarin-guencellenmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/agirlama-giderleri-aciklamalarin-guencellenmesi\/","title":{"rendered":"A\u011f\u0131rlama giderleri, a\u00e7\u0131klamalar\u0131n g\u00fcncellenmesi"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>E\u011flence giderleri &#8211; Sonradan yap\u0131lan a\u00e7\u0131klamalar<\/h2>\n<h3>E\u011flence harcamalar\u0131 \u015fu durumlarda ticari harcama de\u011fildir&#8230;<\/h3>\n<p>\u0130\u015f ama\u00e7l\u0131 olarak ki\u015filerin a\u011f\u0131rlanmas\u0131na ili\u015fkin giderler \u00a7 4 paragraf\u0131 uyar\u0131nca yap\u0131lamaz. 5 No. 2 EStG, makul kabul edilecek giderlerin %70&#8217;ini a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde <strong>i\u015fletme gid<\/strong> eri olarak indirilemez; yani makul giderlerin %30&#8217;u indirilemez.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Yaz\u0131l\u0131 kan\u0131t gereklili\u011fi<\/h2>\n<p>E\u011flence harcamalar\u0131n\u0131n miktar\u0131 ve ticari nedeni, yer, g\u00fcn, kat\u0131l\u0131mc\u0131lar\u0131n isimleri ve e\u011flencenin nedeni ile harcamalar\u0131n miktar\u0131 yaz\u0131l\u0131 olarak kaydedilerek kan\u0131tlanmal\u0131d\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Kay\u0131tlar <strong>zaman\u0131nda<\/strong> yap\u0131lmal\u0131d\u0131r; \u00f6rne\u011fin bir vergi denetimi vesilesiyle iki y\u0131l sonra bilgilerin telafi edilmesi yeterli de\u011fildir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Tam girdi vergisi indirimine izin verilir<\/h2>\n<p>Buna kar\u015f\u0131l\u0131k, e\u011flence masraflar\u0131yla ba\u011flant\u0131l\u0131 <strong>girdi vergisi indirim<\/strong> ine <strong>tam<\/strong> olarak izin verilir (UStG Madde 15 paragraf 1a c\u00fcmle 2). Temel harcamalar makul olmal\u0131 ve girdi vergisi indirimi i\u00e7in ola\u011fan gerekliliklere uyulmal\u0131d\u0131r (\u00f6zellikle uygun bir fatura olmal\u0131d\u0131r). Yak\u0131n tarihli bir kararda, bir vergi mahkemesi, gerekli bilgilerin e\u011flenceden yakla\u015f\u0131k d\u00f6rt y\u0131l sonra verilmesine ve dolay\u0131s\u0131yla zaman\u0131nda verilmemesine ra\u011fmen, e\u011flence masraflar\u0131 i\u00e7in girdi vergisi kesintisini kabul etmi\u015ftir. Bilgileri uydurarak, i\u015fletme gideri kesintisini &#8220;kurtarmak&#8221; m\u00fcmk\u00fcn de\u011fildi, ancak en az\u0131ndan girdi vergisi kesintisini kurtarmak m\u00fcmk\u00fcnd\u00fc.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"E\u011flence giderleri &#8211; Sonradan yap\u0131lan a\u00e7\u0131klamalar E\u011flence harcamalar\u0131 \u015fu durumlarda ticari harcama de\u011fildir&#8230; \u0130\u015f ama\u00e7l\u0131 olarak ki\u015filerin a\u011f\u0131rlanmas\u0131na ili\u015fkin giderler \u00a7 4 paragraf\u0131 uyar\u0131nca yap\u0131lamaz. 5 No. 2 EStG, makul kabul edilecek giderlerin %70&#8217;ini a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde i\u015fletme gid eri olarak indirilemez; yani makul giderlerin %30&#8217;u indirilemez. Yaz\u0131l\u0131 kan\u0131t gereklili\u011fi E\u011flence harcamalar\u0131n\u0131n miktar\u0131 ve ticari nedeni,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,938,1027],"tags":[1284,1283],"class_list":["post-10926","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-indirimi","category-isletme-giderleri","tag-denetim","tag-misafirperverlik"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10926"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10926\/revisions"}],"predecessor-version":[{"id":11116,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10926\/revisions\/11116"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}