<\/p>\n\n\n\n
Damga vergisi, ticari hayatta en s\u0131k kar\u015f\u0131la\u015f\u0131lan ancak \u00e7o\u011fu zaman s\u00f6zle\u015fme imzaland\u0131ktan sonra fark edilen vergilerden biridir. Hizmet s\u00f6zle\u015fmeleri, kira s\u00f6zle\u015fmeleri, ek protokoller, devir s\u00f6zle\u015fmeleri, taahh\u00fctnameler, teminat ve kefalet h\u00fck\u00fcmleri, sulh ve fesih protokolleri damga vergisi a\u00e7\u0131s\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilmelidir.<\/p>\n\n\n\n
Damga vergisinin temel \u00f6zelli\u011fi \u015fudur: Damga vergisi, \u00e7o\u011fu durumda i\u015flemin ekonomik sonucundan de\u011fil, i\u015flemi ispat eden veya belli eden ka\u011f\u0131ttan do\u011far. Bu nedenle bir s\u00f6zle\u015fmenin imzalanmas\u0131, bedel i\u00e7ermesi, s\u00f6zle\u015fme s\u00fcresinin belirlenmesi, sonradan ek protokol yap\u0131lmas\u0131 veya s\u00f6zle\u015fmenin elektronik ortamda imzalanmas\u0131 farkl\u0131 damga vergisi sonu\u00e7lar\u0131 do\u011furabilir.<\/p>\n\n\n\n
Bu yaz\u0131da s\u00f6zle\u015fmelerde damga vergisine ili\u015fkin s\u0131k kar\u015f\u0131la\u015f\u0131lan sorular; 488 say\u0131l\u0131 Damga Vergisi Kanunu, ilgili Genel Tebli\u011fler, Gelir \u0130daresi \u00f6zelgeleri ve yarg\u0131 kararlar\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilmi\u015ftir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 10\u2019uncu maddesine g\u00f6re belli para, ka\u011f\u0131tlar\u0131n ihtiva etti\u011fi veya bunlarda yaz\u0131l\u0131 rakamlar\u0131n has\u0131l edece\u011fi paray\u0131 ifade eder.<\/p>\n\n\n\n
Bu h\u00fck\u00fcm uygulamada \u00e7ok \u00f6nemlidir. \u00c7\u00fcnk\u00fc s\u00f6zle\u015fmede toplam bedelin a\u00e7\u0131k\u00e7a yaz\u0131lmas\u0131 \u015fart de\u011fildir. S\u00f6zle\u015fmedeki miktar, birim fiyat, s\u00fcre, kira d\u00f6nemi, asgari al\u0131m taahh\u00fcd\u00fc veya benzeri unsurlar \u00fczerinden toplam bedel hesaplanabiliyorsa belge belli para ihtiva ediyor kabul edilebilir. <\/p>\n\n\n\n
Di\u011fer taraftan birim\/metrekare\/adam-saat \u00fccretleri belli olmakla birlikte bunlar i\u015fin yap\u0131m\u0131 s\u0131ras\u0131nda daha sonra ortaya \u00e7\u0131kacak ve netle\u015fecek ise, s\u00f6zle\u015fme an\u0131nda belli de\u011filse bu durumda belge belli paray\u0131 ihtiva etmiyor kabul edilmelidir.<\/p>\n\n\n\n
\u00d6rne\u011fin ayl\u0131k 150.000 TL + KDV kira bedelli ve 1 y\u0131l s\u00fcreli kira s\u00f6zle\u015fmesinde damga vergisi matrah\u0131 150.000 TL x 12 ay = 1.800.000 TL\u2019dir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.10.<\/p>\n\n\n\n
Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu\u2019nun 26.04.2024 tarihli, E:2023\/1020, K:2024\/395 say\u0131l\u0131 karar\u0131nda; s\u00f6zle\u015fmede i\u015flem bedeli a\u00e7\u0131k\u00e7a yazmasa dahi, s\u00f6zle\u015fmede yer alan rakamlar \u00fczerinden matematiksel olarak hesaplanabilen bedelin \u201cbelli para\u201d say\u0131labilece\u011fi de\u011ferlendirilmi\u015ftir. Dan\u0131\u015ftay karar b\u00fclteninde ayn\u0131 y\u00f6nde VDDK\u2019n\u0131n 26.04.2024 tarihli E:2023\/836, K:2024\/400; E:2023\/1100, K:2024\/394; E:2023\/1366, K:2024\/396 say\u0131l\u0131 kararlar\u0131 da yer almaktad\u0131r.<\/p>\n\n\n\n
S\u00f6zle\u015fmeye toplam bedel yaz\u0131lmamas\u0131 tek ba\u015f\u0131na damga vergisini \u00f6nlemez. S\u00f6zle\u015fmede yer alan rakamlardan toplam bedel hesaplanabiliyorsa, damga vergisi matrah\u0131 olu\u015fabilir. Uzun s\u00fcreli hizmet, kira, tedarik ve asgari al\u0131m taahh\u00fcd\u00fc i\u00e7eren s\u00f6zle\u015fmelerde bu konu mutlaka kontrol edilmelidir.<\/p>\n\n\n\n
Damga vergisi uygulamas\u0131nda genel kabul, KDV\u2019nin damga vergisi matrah\u0131na dahil edilmemesi gerekti\u011fi y\u00f6n\u00fcndedir. \u00c7\u00fcnk\u00fc KDV, s\u00f6zle\u015fmeye konu mal veya hizmetin bedeli de\u011fil, bu i\u015flem \u00fczerinden hesaplanan dolayl\u0131 vergidir.<\/p>\n\n\n\n
Bu nedenle s\u00f6zle\u015fmede bedel \u201c1.000.000 TL + KDV\u201d olarak yaz\u0131lm\u0131\u015fsa, damga vergisi 1.000.000 TL \u00fczerinden hesaplanmal\u0131d\u0131r. S\u00f6zle\u015fmede KDV dahil toplam bedel yaz\u0131lm\u0131\u015fsa, KDV ayr\u0131\u015ft\u0131r\u0131larak KDV hari\u00e7 bedel \u00fczerinden damga vergisi hesaplanmas\u0131 gerekir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.10 ve m.14.<\/p>\n\n\n\n
30 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 29.01.1997, Say\u0131: 22892. Tebli\u011fde damga vergisinin KDV hari\u00e7 i\u015f bedeli \u00fczerinden hesaplanmas\u0131 gerekti\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
S\u00f6zle\u015fmelerde bedelin KDV hari\u00e7 veya KDV dahil oldu\u011fu a\u00e7\u0131k yaz\u0131lmal\u0131d\u0131r. KDV dahil yaz\u0131lm\u0131\u015fsa, damga vergisi hesab\u0131nda KDV ayr\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r. <\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 12\u2019nci maddesine g\u00f6re, damga vergisine tabi ka\u011f\u0131tlarda yaz\u0131l\u0131 yabanc\u0131 paralar T\u00fcrk paras\u0131na \u00e7evrilerek damga vergisi hesaplan\u0131r.<\/p>\n\n\n\n
Uygulamada s\u00f6zle\u015fmenin d\u00fczenlendi\u011fi tarihteki T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz sat\u0131\u015f kuru esas al\u0131narak T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131k bulunur ve damga vergisi bu tutar \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.12.<\/p>\n\n\n\n
Belli para i\u00e7eren s\u00f6zle\u015fmelerde imza tarihi itibar\u0131yla hesaplanabilir bedelin dikkate al\u0131nmas\u0131 gerekti\u011fine ili\u015fkin Dan\u0131\u015ftay VDDK\u2019n\u0131n 26.04.2024 tarihli E:2023\/1020, K:2024\/395 say\u0131l\u0131 karar\u0131ndaki yakla\u015f\u0131m, d\u00f6vizli s\u00f6zle\u015fmelerde de imza tarihi itibar\u0131yla hesaplanabilir bedel anlay\u0131\u015f\u0131yla uyumludur.<\/p>\n\n\n\n
D\u00f6vizli s\u00f6zle\u015fmelerde imza tarihi, kullan\u0131lan kur ve hesaplama tablosu mutlaka dosyalanmal\u0131d\u0131r. Y\u00fcksek bedelli s\u00f6zle\u015fmelerde kur hatas\u0131 \u00f6nemli damga vergisi fark\u0131 do\u011furabilir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 3\u2019\u00fcnc\u00fc maddesine g\u00f6re damga vergisinin m\u00fckellefi ka\u011f\u0131tlar\u0131 imza edenlerdir. Kanunun 24\u2019\u00fcnc\u00fc maddesi ise vergi ve ceza bak\u0131m\u0131ndan m\u00fcteselsil sorumluluk h\u00fck\u00fcmleri i\u00e7erir.<\/p>\n\n\n\n
Bu nedenle bir s\u00f6zle\u015fmenin taraflar\u0131, vergi idaresine kar\u015f\u0131 damga vergisi bak\u0131m\u0131ndan kanuni sorumluluk ta\u015f\u0131r. Ancak taraflar kendi aralar\u0131ndaki i\u00e7 ili\u015fkide damga vergisinin ekonomik y\u00fck\u00fcn\u00fc taraflardan birine b\u0131rakabilirler.<\/p>\n\n\n\n
\u00d6rne\u011fin s\u00f6zle\u015fmede \u201c\u0130\u015fbu s\u00f6zle\u015fmeden ve eklerinden do\u011fan damga vergisi, har\u00e7, resim ve sair mali y\u00fck\u00fcml\u00fcl\u00fckler kirac\u0131ya aittir.\u201d h\u00fckm\u00fc bulunabilir. Bu h\u00fck\u00fcm, vergi idaresine kar\u015f\u0131 di\u011fer taraf\u0131 tamamen sorumluluktan \u00e7\u0131karmaz; ancak \u00f6deme yapan taraf\u0131n s\u00f6zle\u015fmeye dayanarak di\u011fer tarafa r\u00fccu etmesini sa\u011flayabilir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.3 ve m.24.<\/p>\n\n\n\n
\u0130dari uygulamada damga vergisinin kanuni m\u00fckellefiyetinin imza edenlere ait oldu\u011fu; \u00f6deme y\u00fck\u00fcn\u00fcn taraflar aras\u0131nda ayr\u0131ca d\u00fczenlenebilece\u011fi kabul edilmektedir.<\/p>\n\n\n\n
S\u00f6zle\u015fme incelemesinde iki ayr\u0131 soru sorulmal\u0131d\u0131r: Vergi idaresine kar\u015f\u0131 kim sorumlu? Taraflar aras\u0131ndaki i\u00e7 ili\u015fkide nihai ekonomik y\u00fck kime b\u0131rak\u0131lm\u0131\u015f? Bu iki sorunun cevab\u0131 her zaman ayn\u0131 olmayabilir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 5\u2019inci maddesinde nispi damga vergisine tabi ka\u011f\u0131tlarda birden fazla n\u00fcsha d\u00fczenlenmi\u015f olsa dahi yaln\u0131zca bir n\u00fcsha \u00fczerinden damga vergisi al\u0131n\u0131r. Buna kar\u015f\u0131l\u0131k maktu damga vergisine tabi ka\u011f\u0131tlar\u0131n her bir n\u00fcshas\u0131 ayr\u0131 ayr\u0131 vergiye tabidir.<\/p>\n\n\n\n
N\u00fcsha ve suret ayr\u0131m\u0131 bu noktada \u00f6nemlidir. Taraflarca imzalanan ve ayn\u0131 h\u00fck\u00fcm ve kuvveti ta\u015f\u0131yan belgeler n\u00fcsha niteli\u011fi ta\u015f\u0131yabilir. Asl\u0131ndaki imzalar\u0131 ta\u015f\u0131mayan, sadece asl\u0131na uygunluk \u015ferhi ta\u015f\u0131yan belgeler ise suret olarak de\u011ferlendirilebilir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.5.<\/p>\n\n\n\n
60 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 29.09.2016, Say\u0131: 29842. Tebli\u011fde 6728 say\u0131l\u0131 Kanun sonras\u0131nda n\u00fcshalarda damga vergisi uygulamas\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Nispi damga vergisine tabi s\u00f6zle\u015fmelerde birden fazla n\u00fcsha d\u00fczenlenmesi art\u0131k kural olarak her n\u00fcsha i\u00e7in ayr\u0131 vergi do\u011furmaz. Ancak maktu vergiye tabi belgeler, noter i\u015flemleri ve imzal\u0131 kopyalar ayr\u0131ca kontrol edilmelidir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 6\u2019nc\u0131 maddesine g\u00f6re bir ka\u011f\u0131tta birbirinden tamamen ayr\u0131 birden fazla akit ve i\u015flem varsa her birinden ayr\u0131 ayr\u0131 vergi al\u0131n\u0131r. Ancak bir ka\u011f\u0131tta toplanan akit ve i\u015flemler birbirine ba\u011fl\u0131 ve bir as\u0131ldan do\u011fma ise en y\u00fcksek vergi al\u0131nmas\u0131n\u0131 gerektiren i\u015flem \u00fczerinden vergi al\u0131n\u0131r.<\/p>\n\n\n\n
Ayn\u0131 s\u00f6zle\u015fmede kefalet, garanti, teminat, rehin, cezai \u015fart, cayma tazminat\u0131 veya benzeri h\u00fck\u00fcmler bulunuyorsa, bu h\u00fck\u00fcmlerin ba\u011f\u0131ms\u0131z bir taahh\u00fct m\u00fc yoksa as\u0131l s\u00f6zle\u015fmenin fer\u2019i sonucu mu oldu\u011fu ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.6.<\/p>\n\n\n\n
60 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 29.09.2016, Say\u0131: 29842. Tebli\u011fde ayn\u0131 ka\u011f\u0131tta yer alan kefalet, garanti ve s\u00f6zle\u015fmenin m\u00fceyyidesi niteli\u011findeki cezai \u015fart h\u00fck\u00fcmleri bak\u0131m\u0131ndan uygulama \u00f6rnekleri yer almaktad\u0131r. \u0130zmir Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 10.07.2019 tarihli ve 66813766-155[3-2018-60]-E.262388 say\u0131l\u0131 \u00f6zelgesinde de bedel i\u00e7ermeyen ancak cezai \u015fart i\u00e7eren s\u00f6zle\u015fmelerde damga vergisi de\u011ferlendirmesi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
S\u00f6zle\u015fmelere kefalet, garanti veya cezai \u015fart h\u00fck\u00fcmleri eklenirken sadece bor\u00e7lar hukuku y\u00f6n\u00fcnden de\u011fil, damga vergisi maliyeti y\u00f6n\u00fcnden de de\u011ferlendirme yap\u0131lmal\u0131d\u0131r. Cezai \u015fart s\u00f6zle\u015fmenin yapt\u0131r\u0131m\u0131 olarak ayn\u0131 ka\u011f\u0131tta yer al\u0131yorsa ayr\u0131 vergilenmeyebilir; ancak ayr\u0131 bir ka\u011f\u0131tta ba\u011f\u0131ms\u0131z \u00f6deme taahh\u00fcd\u00fc olarak d\u00fczenlenmi\u015fse damga vergisi g\u00fcndeme gelebilir.<\/p>\n\n\n\n
Kira mukavelenameleri, Damga Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 tablonun I\/A-2 f\u0131kras\u0131 kapsam\u0131nda, mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden damga vergisine tabidir.<\/p>\n\n\n\n
2026 y\u0131l\u0131 i\u00e7in kira mukavelenamelerinde oran binde 1,89\u2019dur. Genel mukavelenameler, taahh\u00fctnameler ve temliknameler i\u00e7in ise 2026 y\u0131l\u0131 oran\u0131 binde 9,48\u2019dir.<\/p>\n\n\n\n
\u00d6rnek hesap: Ayl\u0131k kira bedeli 150.000 TL + KDV ve s\u00f6zle\u015fme s\u00fcresi 1 y\u0131l ise damga vergisi matrah\u0131 150.000 x 12 = 1.800.000 TL olur. Kira mukavelenamesi oran\u0131 binde 1,89 oldu\u011fundan damga vergisi 3.402 TL olarak hesaplan\u0131r.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 tablo, I\/A-2 f\u0131kras\u0131.<\/p>\n\n\n\n
71 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 31.12.2025, Say\u0131: 33124, 5. M\u00fckerrer. \u0130zmir Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 19.09.2016 tarihli ve 66813766-155[1\/2015\/74]-431 say\u0131l\u0131 \u00f6zelgesinde kira s\u00f6zle\u015fmesinin br\u00fct kira bedeli ve s\u00f6zle\u015fme s\u00fcresi dikkate al\u0131narak damga vergisine tabi tutulmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde de\u011ferlendirme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Kira s\u00f6zle\u015fmelerinde damga vergisi hesab\u0131n\u0131n iki ana unsuru vard\u0131r: kira bedeli ve s\u00f6zle\u015fme s\u00fcresi. KDV matraha dahil edilmemelidir. \u00c7ok y\u0131ll\u0131 kira s\u00f6zle\u015fmelerinde toplam kira bedeli \u00fczerinden hesaplama yap\u0131laca\u011f\u0131 unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n
Belirli s\u00fcreli kira veya hizmet s\u00f6zle\u015fmelerinde \u201ctaraflardan biri fesih bildiriminde bulunmad\u0131k\u00e7a s\u00f6zle\u015fme ayn\u0131 \u015fartlarla uzar\u201d \u015feklinde h\u00fck\u00fcmler bulunabilir.<\/p>\n\n\n\n
Yeni bir s\u00f6zle\u015fme, ek protokol, mektup veya \u015ferh d\u00fczenlenmeksizin s\u00f6zle\u015fme yaln\u0131zca kendi h\u00fckm\u00fc gere\u011fince kendili\u011finden uzuyorsa, uzayan d\u00f6nem i\u00e7in ayr\u0131ca damga vergisi do\u011fmayaca\u011f\u0131 y\u00f6n\u00fcnde idari g\u00f6r\u00fc\u015f ve yarg\u0131 kararlar\u0131 bulunmaktad\u0131r. Buna kar\u015f\u0131l\u0131k taraflar yeni bir s\u00f6zle\u015fme, ek protokol, s\u00fcre uzat\u0131m yaz\u0131s\u0131 veya \u015ferh d\u00fczenlerse, bu yeni ka\u011f\u0131t damga vergisi a\u00e7\u0131s\u0131ndan ayr\u0131ca de\u011ferlendirilir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.2 ve m.14.<\/p>\n\n\n\n
Bal\u0131kesir Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 08.12.2011 tarihli ve B.07.1.G\u0130B.4.10.15.01-2010-DVK\/478-135 say\u0131l\u0131 \u00f6zelgesinde; mevcut s\u00f6zle\u015fmeye \u015ferh konulmaks\u0131z\u0131n veya yeni s\u00f6zle\u015fme ya da bu mahiyette bir ka\u011f\u0131t d\u00fczenlenmeksizin s\u00f6zle\u015fme s\u00fcresinin kendili\u011finden uzamas\u0131 halinde, s\u00f6zle\u015fme s\u00fcresinin bitimini izleyen y\u0131llar i\u00e7in ayr\u0131ca damga vergisi aran\u0131lmayaca\u011f\u0131 y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f verilmi\u015ftir. Dan\u0131\u015ftay 9. Dairesi\u2019nin 28.12.2015 tarihli, E:2013\/1798, K:2016\/18733 say\u0131l\u0131 Kanun Yarar\u0131na Temyiz karar\u0131 da bu y\u00f6ndedir. Karar, 05.08.2016 tarihli ve 29792 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Kendili\u011finden uzama ile yaz\u0131l\u0131 s\u00fcre uzat\u0131m\u0131 ayn\u0131 de\u011fildir. Damga vergisi a\u00e7\u0131s\u0131ndan kritik soru \u015fudur: Yeni bir ka\u011f\u0131t, mektup, \u015ferh, ek protokol veya yaz\u0131l\u0131 mutabakat var m\u0131? Yoksa ve s\u00f6zle\u015fme sadece kendi h\u00fckm\u00fc gere\u011fi uzuyorsa, ayr\u0131ca damga vergisi aranmayaca\u011f\u0131 y\u00f6n\u00fcndeki g\u00f6r\u00fc\u015f g\u00fc\u00e7l\u00fcd\u00fcr.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 2\u2019nci maddesine g\u00f6re, vergiye tabi ka\u011f\u0131tlar\u0131n h\u00fck\u00fcmlerinin yenilenmesine, uzat\u0131lmas\u0131na, de\u011fi\u015ftirilmesine, devrine veya bozulmas\u0131na ili\u015fkin mektup ve \u015ferhler de damga vergisine tabidir.<\/p>\n\n\n\n
Ayn\u0131 Kanunun 14\u2019\u00fcnc\u00fc maddesine g\u00f6re, belli paray\u0131 ihtiva eden mukavelenamelerin de\u011fi\u015ftirilmesi halinde artan miktar ayn\u0131 nispette vergiye tabidir. Mukavelenamelerin s\u00fcresinin uzat\u0131lmas\u0131 halinde ise ayn\u0131 miktar veya nispette vergi al\u0131n\u0131r.<\/p>\n\n\n\n
Bu nedenle ek protokol de\u011ferlendirilirken; mevcut s\u00f6zle\u015fme s\u00fcresi i\u00e7inde bedel art\u0131r\u0131l\u0131p art\u0131r\u0131lmad\u0131\u011f\u0131, s\u00f6zle\u015fme s\u00fcresinin uzat\u0131l\u0131p uzat\u0131lmad\u0131\u011f\u0131, yeni d\u00f6nem veya yeni taahh\u00fct yarat\u0131l\u0131p yarat\u0131lmad\u0131\u011f\u0131 ayr\u0131 ayr\u0131 incelenmelidir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.2 ve m.14.<\/p>\n\n\n\n
B\u00fcy\u00fck M\u00fckellefler Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 26.12.2014 tarihli ve 64597866-155[10-2014]-164 say\u0131l\u0131 \u00f6zelgesinde, as\u0131l s\u00f6zle\u015fmeye ek olarak d\u00fczenlenen protokolde yeni h\u00fck\u00fcm ve taahh\u00fctlere yer verilmesi halinde protokol\u00fcn damga vergisine tabi tutulmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f verilmi\u015ftir. Karab\u00fck Defterdarl\u0131\u011f\u0131 Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 02.10.2018 tarihli ve 35831311-010-17052 say\u0131l\u0131 \u201cEk Kira S\u00f6zle\u015fmesi\u201d konulu \u00f6zelgesinde, ek kira s\u00f6zle\u015fmesi ile belirlenen kira bedeli ve s\u00fcre dikkate al\u0131narak damga vergisi de\u011ferlendirmesi yap\u0131lm\u0131\u015ft\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \/ \u0130stanbul Defterdarl\u0131\u011f\u0131\u2019n\u0131n 03.02.2025 tarihli ve E-97895701-155[2024\/203]-168463 say\u0131l\u0131 \u00f6zelgesinde, kira s\u00f6zle\u015fmesine istinaden d\u00fczenlenen ek protokol\u00fcn uzat\u0131lan s\u00fcre ve belirlenen ayl\u0131k kira bedeline g\u00f6re bulunacak tutar \u00fczerinden kira mukavelenamesi kapsam\u0131nda damga vergisine tabi tutulmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f verilmi\u015ftir.<\/p>\n\n\n\n
Ek protokol imzalanmadan \u00f6nce \u201csadece a\u00e7\u0131klama m\u0131 yap\u0131l\u0131yor, mevcut bedel mi art\u0131r\u0131l\u0131yor, s\u00fcre mi uzat\u0131l\u0131yor, yeni d\u00f6nem mi yarat\u0131l\u0131yor?\u201d sorular\u0131 ayr\u0131 ayr\u0131 cevaplanmal\u0131d\u0131r. Uygulamadaki en b\u00fcy\u00fck hata, ek protokol\u00fcn eski s\u00f6zle\u015fmenin basit devam\u0131 san\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n
\u00d6zellikle kamu ihale ve hizmet al\u0131m\u0131 s\u00fcre\u00e7lerinde, s\u00f6zle\u015fme sonras\u0131nda hakedi\u015f \u00f6demelerine fiyat fark\u0131 eklenmesi damga vergisi a\u00e7\u0131s\u0131ndan ayr\u0131ca \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n
Damga vergisi bak\u0131m\u0131ndan, s\u00f6zle\u015fme bedelini de\u011fi\u015ftiren yeni bir ka\u011f\u0131t d\u00fczenlenip d\u00fczenlenmedi\u011fi kadar, \u00f6deme veya hakedi\u015f belgesinde yer alan toplam tutar da \u00f6nemlidir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 tablo; s\u00f6zle\u015fmeler, ihale kararlar\u0131 ve makbuzlar y\u00f6n\u00fcnden ayr\u0131 vergilendirme h\u00fck\u00fcmleri.<\/p>\n\n\n\n
Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu\u2019nun 11.10.2023 tarihli, E:2023\/3, K:2023\/5 say\u0131l\u0131 karar\u0131, 19.01.2024 tarihli ve 32434 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. Kararda, hizmet al\u0131m i\u015fi nedeniyle yap\u0131lan hakedi\u015f \u00f6demelerine asgari \u00fccret art\u0131\u015f\u0131ndan kaynaklanan fiyat farklar\u0131n\u0131n dahil edilmesi halinde, bu fiyat fark\u0131 k\u0131sm\u0131n\u0131n da hakedi\u015f \u00f6demesine ili\u015fkin ka\u011f\u0131tta yer alan toplam tutar kapsam\u0131nda damga vergisine tabi olabilece\u011fi y\u00f6n\u00fcnde ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesine karar verilmi\u015ftir.<\/p>\n\n\n\n
Bu ba\u015fl\u0131k \u00f6zellikle kamu ihale ve hakedi\u015f s\u00fcre\u00e7leri i\u00e7in \u00f6nemlidir. \u00d6zel sekt\u00f6r s\u00f6zle\u015fmelerinde de fiyat fark\u0131n\u0131n hangi belgeye ba\u011fland\u0131\u011f\u0131, yeni bir protokol d\u00fczenlenip d\u00fczenlenmedi\u011fi ve \u00f6deme belgesinde nas\u0131l g\u00f6sterildi\u011fi kontrol edilmelidir.<\/p>\n\n\n\n
Fesihname, ikale veya sulh protokol\u00fc imzalanmas\u0131 halinde belgenin belli para i\u00e7erip i\u00e7ermedi\u011fi \u00f6nemlidir. Sadece s\u00f6zle\u015fmenin sona erdirildi\u011fini g\u00f6steren, herhangi bir \u00f6deme veya tazminat i\u00e7ermeyen belgelerde farkl\u0131; taraflardan birine \u00f6deme, tazminat, ceza, iade veya ibra bedeli \u00f6ng\u00f6ren belgelerde farkl\u0131 de\u011ferlendirme yap\u0131l\u0131r.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019na ekli tabloda belli paray\u0131 ihtiva eden fesihnameler ve sulhnameler damga vergisine tabi ka\u011f\u0131tlar aras\u0131nda yer almaktad\u0131r.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 tablo, I\/A-4 ve I\/A-5 f\u0131kralar\u0131.<\/p>\n\n\n\n
69 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 27.01.2024, Say\u0131: 32442, \u00f6zellikle ihale kararlar\u0131 ve ihale makam\u0131 ile d\u00fczenlenen s\u00f6zle\u015fmelerin h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisinin iadesi konusunda a\u00e7\u0131klamalar i\u00e7erir. Anayasa Mahkemesi\u2019nin 13.12.2022 tarihli, E:2022\/125, K:2022\/162 say\u0131l\u0131 karar\u0131, 28.02.2023 tarihli ve 32118 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. Dan\u0131\u015ftay VDDK\u2019n\u0131n 25.12.2024 tarihli, E:2023\/1525, K:2024\/1309 say\u0131l\u0131 karar\u0131nda da ihale ve s\u00f6zle\u015fme damga vergisinin iadesi konusu, Anayasa Mahkemesi karar\u0131 ve h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131s\u0131m y\u00f6n\u00fcnden de\u011ferlendirilmi\u015ftir.<\/p>\n\n\n\n
\u201cFesih yapt\u0131k, damga vergisi olmaz\u201d yakla\u015f\u0131m\u0131 do\u011fru de\u011fildir. Fesih, ikale veya sulh protokol\u00fc belli para i\u00e7eriyorsa damga vergisi do\u011fabilir. Buna kar\u015f\u0131l\u0131k s\u00f6zle\u015fmenin uygulanmayan veya h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131 nedeniyle iade imkan\u0131 \u00f6zellikle kamu ihale s\u00fcre\u00e7leri bak\u0131m\u0131ndan ayr\u0131ca de\u011ferlendirilebilir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 1\u2019inci maddesi, elektronik imza kullan\u0131lmak suretiyle manyetik ortamda ve elektronik veri \u015feklinde olu\u015fturulan belgeleri de ka\u011f\u0131t kavram\u0131na dahil etmi\u015ftir.<\/p>\n\n\n\n
Bu nedenle g\u00fcvenli elektronik imza ile imzalanm\u0131\u015f ve Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan, belli para i\u00e7eren elektronik s\u00f6zle\u015fmeler de damga vergisine tabi olabilir.<\/p>\n\n\n\n
Buna kar\u015f\u0131l\u0131k sadece e-posta yaz\u0131\u015fmas\u0131, internet sitesinde kutucuk i\u015faretleme, platform \u00fczerinden onay verme veya elektronik ortamda saklanan fakat g\u00fcvenli elektronik imza ta\u015f\u0131mayan belgeler damga vergisi a\u00e7\u0131s\u0131ndan ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.1.<\/p>\n\n\n\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u00f6zelge veri taban\u0131nda yer alan 18.09.2014 tarihli sipari\u015f emirlerine ili\u015fkin \u00f6zelgede, kar\u015f\u0131 taraf\u00e7a yaz\u0131l\u0131 ya da elektronik imza kullan\u0131lmak suretiyle elektronik olarak teyit edilmemi\u015f ve herhangi bir s\u00f6zle\u015fmeye ba\u011flanmam\u0131\u015f sipari\u015f emirleri bak\u0131m\u0131ndan damga vergisi do\u011fmayaca\u011f\u0131 y\u00f6n\u00fcnde de\u011ferlendirme yap\u0131lm\u0131\u015ft\u0131r. \u00d6zelge ba\u011flant\u0131 kayd\u0131: G\u0130B, 488 say\u0131l\u0131 Kanun, \u00f6zelge no 34637.<\/p>\n\n\n\n
Elektronik ortamda olu\u015fturulan her belge damga vergisine tabi de\u011fildir. Damga vergisi bak\u0131m\u0131ndan kritik unsurlar; g\u00fcvenli elektronik imza, belgenin ispat fonksiyonu, Kanuna ekli tabloda yer alan ka\u011f\u0131t niteli\u011fi ve belli para unsurudur.<\/p>\n\n\n\n
Yurt d\u0131\u015f\u0131nda d\u00fczenlenen s\u00f6zle\u015fmeler, T\u00fcrkiye\u2019de resmi dairelere ibraz edilirse, T\u00fcrkiye\u2019de devir veya ciro i\u015flemine konu edilirse veya herhangi bir \u015fekilde h\u00fck\u00fcmlerinden T\u00fcrkiye\u2019de yararlan\u0131l\u0131rsa damga vergisi g\u00fcndeme gelebilir.<\/p>\n\n\n\n
Bu konu \u00f6zellikle grup i\u00e7i hizmet s\u00f6zle\u015fmeleri, lisans s\u00f6zle\u015fmeleri, distrib\u00fct\u00f6rl\u00fck s\u00f6zle\u015fmeleri, kredi s\u00f6zle\u015fmeleri, franchise s\u00f6zle\u015fmeleri, y\u00f6netim hizmet s\u00f6zle\u015fmeleri ve yabanc\u0131 \u015firketlerle yap\u0131lan uzun s\u00fcreli ticari s\u00f6zle\u015fmeler a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.1 ve m.3.<\/p>\n\n\n\n
\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 20.07.2012 tarihli ve B.07.1.G\u0130B.4.34.18.01-002.01-2184 say\u0131l\u0131 \u00f6zelgesinde; yabanc\u0131 firma ile d\u00fczenlenen ve belli bedel i\u00e7ermeyen da\u011f\u0131t\u0131c\u0131l\u0131k s\u00f6zle\u015fmesinin damga vergisi ve noterde terc\u00fcme tasdiki y\u00f6n\u00fcnden durumu de\u011ferlendirilmi\u015f, yurt d\u0131\u015f\u0131nda d\u00fczenlenen ka\u011f\u0131tlar\u0131n T\u00fcrkiye\u2019de resmi dairelere ibraz edilmesi veya h\u00fck\u00fcmlerinden T\u00fcrkiye\u2019de faydalan\u0131lmas\u0131 halinde damga vergisi y\u00f6n\u00fcnden de\u011ferlendirilmesi gerekti\u011fi belirtilmi\u015ftir.<\/p>\n\n\n\n
S\u00f6zle\u015fmenin yurt d\u0131\u015f\u0131nda imzalanm\u0131\u015f olmas\u0131 tek ba\u015f\u0131na damga vergisi riskini ortadan kald\u0131rmaz. Belgenin T\u00fcrkiye\u2019de kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131, resmi daireye ibraz edilip edilmedi\u011fi, T\u00fcrkiye\u2019de muhasebe, vergi, lisans, \u00f6deme, dava veya denetim s\u00fcrecinde h\u00fckm\u00fcnden yararlan\u0131l\u0131p yararlan\u0131lmad\u0131\u011f\u0131 ayr\u0131ca analiz edilmelidir.<\/p>\n\n\n\n
Damga Vergisi Kanunu\u2019nun 14\u2019\u00fcnc\u00fc maddesi uyar\u0131nca her bir ka\u011f\u0131ttan al\u0131nacak damga vergisi i\u00e7in azami tutar uygulan\u0131r.<\/p>\n\n\n\n
2026 y\u0131l\u0131nda her bir ka\u011f\u0131ttan al\u0131nacak azami damga vergisi tutar\u0131 29.115.961,10 TL olarak belirlenmi\u015ftir.<\/p>\n\n\n\n
488 say\u0131l\u0131 Damga Vergisi Kanunu m.14.<\/p>\n\n\n\n
71 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi, RG: 31.12.2025, Say\u0131: 33124, 5. M\u00fckerrer. Tebli\u011fde 2026 y\u0131l\u0131 azami damga vergisi tutar\u0131 29.115.961,10 TL olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Y\u00fcksek bedelli in\u015faat, enerji, tedarik, finansman, grup i\u00e7i hizmet, kira, M&A ve altyap\u0131 s\u00f6zle\u015fmelerinde azami damga vergisi s\u0131n\u0131r\u0131 mutlaka kontrol edilmelidir. Aksi halde fazla damga vergisi \u00f6deme riski do\u011fabilir.<\/p>\n\n\n\n
Kural olarak hay\u0131r.<\/strong><\/p>\n\n\n\n Damga vergisinde vergiyi do\u011furan olay, damga vergisine tabi ka\u011f\u0131d\u0131n usul\u00fcne uygun \u015fekilde d\u00fczenlenmesi ve hukuken tekemm\u00fcl etmesidir. Bu nedenle, Kanunda aksine a\u00e7\u0131k bir d\u00fczenleme bulunmad\u0131k\u00e7a<\/strong>, s\u00f6zle\u015fmenin h\u00fckm\u00fcnden hi\u00e7 yararlan\u0131lmam\u0131\u015f veya k\u0131smen yararlan\u0131lm\u0131\u015f olmas\u0131, s\u00f6zle\u015fmenin sonradan feshedilmesi, iptal edilmesi, uygulanmamas\u0131 veya taraflar\u0131n s\u00f6zle\u015fmeden kar\u015f\u0131l\u0131kl\u0131 olarak vazge\u00e7mesi, \u00f6denmi\u015f damga vergisinin iadesini sa\u011flamaz<\/p>\n\n\n\n Bununla birlikte, Damga Vergisi Kanununda \u00f6zel olarak d\u00fczenlenen baz\u0131 istisnai hallerde, s\u00f6zle\u015fmenin h\u00fckm\u00fcnden k\u0131smen veya tamamen yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisinin iadesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n 488 say\u0131l\u0131 Damga Vergisi Kanununda, damga vergisinin s\u00f6zle\u015fmenin sonradan feshedilmesi veya uygulanmamas\u0131 nedeniyle iade edilece\u011fine ili\u015fkin genel bir h\u00fck\u00fcm bulunmamaktad\u0131r.<\/p>\n\n\n\n Bununla birlikte, 27.12.2023 tarihli ve 7491 say\u0131l\u0131 Kanun ile Damga Vergisi Kanununa eklenen d\u00fczenleme uyar\u0131nca; resm\u00ee daireler ve kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar taraf\u0131ndan yap\u0131lan ihalelere<\/strong> ili\u015fkin olarak, Kanunda belirtilen \u015fartlar\u0131n ger\u00e7ekle\u015fmesi halinde, ihale karar\u0131 ile ihale makam\u0131 aras\u0131nda d\u00fczenlenen s\u00f6zle\u015fmenin h\u00fckm\u00fcnden k\u0131smen veya tamamen yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisinin iadesi<\/strong> m\u00fcmk\u00fcn hale getirilmi\u015ftir.<\/p>\n\n\n\n Dolay\u0131s\u0131yla bu d\u00fczenleme, kapsam\u0131 itibar\u0131yla yaln\u0131zca Kanunda say\u0131lan istisnai durumlara uygulanmakta olup, iki \u00f6zel hukuk ki\u015fisi aras\u0131nda veya \u00f6zel bankalar ile yap\u0131lan ticari s\u00f6zle\u015fmelerin sonradan feshedilmesi hallerini kapsamamaktad\u0131r.<\/p>\n\n\n\n 69 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi<\/strong>‘nde;<\/p>\n\n\n\n “Kanunda aksine bir d\u00fczenleme olmad\u0131\u011f\u0131 m\u00fcddet\u00e7e hukuken tekemm\u00fcl eden ve verginin konusuna giren bir ka\u011f\u0131d\u0131n h\u00fckm\u00fcnden istifade edilmemi\u015f olmas\u0131 veya k\u0131smen istifade edilmi\u015f olmas\u0131, verginin ret ve iadesini gerektirmeyece\u011fi gibi ka\u011f\u0131d\u0131n iptal edilmi\u015f olmas\u0131 da vergilendirmeyi etkilemeyecektir.”<\/strong><\/p>\n<\/blockquote>\n\n\n\n a\u00e7\u0131klamas\u0131na yer verilmi\u015ftir.<\/p>\n\n\n\n Ayn\u0131 Tebli\u011fde, 7491 say\u0131l\u0131 Kanunla getirilen d\u00fczenleme do\u011frultusunda, yaln\u0131zca Kanunda belirtilen ihale i\u015flemlerinde, s\u00f6zle\u015fmenin h\u00fckm\u00fcnden k\u0131smen veya tamamen yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisinin iade edilebilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 anla\u015farak feshettikleri \u00f6zel hukuk s\u00f6zle\u015fmelerine ili\u015fkin damga vergisinin iadesini kabul eden yerle\u015fik bir Dan\u0131\u015ftay i\u00e7tihad\u0131na veya yay\u0131mlanm\u0131\u015f bir Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u00f6zelgesine ise rastlan\u0131lmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n Uygulamada, s\u00f6zle\u015fmenin hi\u00e7 uygulanmam\u0131\u015f olmas\u0131 veya k\u0131sa s\u00fcre sonra feshedilmesi nedeniyle damga vergisinin de iade edilece\u011fi y\u00f6n\u00fcnde de\u011ferlendirmeler yap\u0131labilmektedir. Ancak bu yakla\u015f\u0131m, Damga Vergisi Kanununun sistemati\u011fi ile uyumlu de\u011fildir.<\/p>\n\n\n\n Damga vergisi, s\u00f6zle\u015fmenin ekonomik sonucuna veya fiilen uygulanmas\u0131na de\u011fil, hukuken kurulmu\u015f olmas\u0131na ba\u011flanm\u0131\u015f bir i\u015flem vergisidir. Bu nedenle, \u00f6zel hukuk s\u00f6zle\u015fmelerinde s\u00f6zle\u015fmenin h\u00fckm\u00fcnden yararlan\u0131lmam\u0131\u015f olmas\u0131 tek ba\u015f\u0131na iade hakk\u0131 do\u011furmamaktad\u0131r.<\/strong><\/p>\n\n\n\n Bununla birlikte, y\u00fcksek tutarl\u0131 i\u015flemlerde de\u011ferlendirme yaln\u0131zca fesih olgusuyla s\u0131n\u0131rl\u0131 tutulmamal\u0131d\u0131r. \u00d6zellikle;<\/p>\n\n\n\n ayr\u0131ca incelenmelidir. Uygulamada d\u00fczeltme ve iade taleplerinin \u00f6nemli bir k\u0131sm\u0131, s\u00f6zle\u015fmenin feshedilmi\u015f olmas\u0131ndan de\u011fil, bu hukuki ve vergisel de\u011ferlendirmelerden kaynaklanmaktad\u0131r.<\/p>\n\n\n\n \u015eirketlerin s\u00f6zle\u015fme imzalamadan \u00f6nce a\u015fa\u011f\u0131daki kontrol listesini kullanmas\u0131, damga vergisi riskini \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r:<\/p>\n\n\n\n 1. <\/strong>Belge yaz\u0131l\u0131 ve imzal\u0131 m\u0131?<\/p>\n\n\n\n 2. <\/strong>G\u00fcvenli elektronik imza var m\u0131?<\/p>\n\n\n\n 3. <\/strong>Belge Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ka\u011f\u0131tlardan m\u0131?<\/p>\n\n\n\n 4. <\/strong>Belli para do\u011frudan yaz\u0131lm\u0131\u015f m\u0131?<\/p>\n\n\n\n 5. <\/strong>Toplam bedel do\u011frudan yaz\u0131lmasa da hesaplanabiliyor mu?<\/p>\n\n\n\n 6. <\/strong>Bedel KDV hari\u00e7 mi, KDV dahil mi?<\/p>\n\n\n\n 7. <\/strong>D\u00f6vizli bedel varsa imza tarihindeki kur dosyalanm\u0131\u015f m\u0131?<\/p>\n\n\n\n 8. <\/strong>S\u00f6zle\u015fme s\u00fcresi a\u00e7\u0131k m\u0131?<\/p>\n\n\n\n 9. <\/strong>Kira s\u00f6zle\u015fmesi ise toplam kira bedeli do\u011fru hesaplanm\u0131\u015f m\u0131?<\/p>\n\n\n\n 10. <\/strong>Ek protokol mevcut s\u00f6zle\u015fmeyi a\u00e7\u0131kl\u0131yor mu, de\u011fi\u015ftiriyor mu, s\u00fcre uzat\u0131yor mu?<\/p>\n\n\n\n 11. <\/strong>Kefalet, garanti, teminat, rehin veya cezai \u015fart var m\u0131?<\/p>\n\n\n\n 12. <\/strong>S\u00f6zle\u015fme birden fazla n\u00fcsha m\u0131 d\u00fczenleniyor?<\/p>\n\n\n\n 13. <\/strong>Damga vergisini kimin \u00f6deyece\u011fi s\u00f6zle\u015fmede d\u00fczenlenmi\u015f mi?<\/p>\n\n\n\n 14. <\/strong>Taraflardan biri s\u00fcrekli damga vergisi m\u00fckellefi mi?<\/p>\n\n\n\n 15. <\/strong>\u0130stisna uygulanacaksa \u00f6zel kanuni dayanak mevcut mu?<\/p>\n\n\n\n 16. <\/strong>Tahakkuk ve \u00f6deme belgeleri dosyalanacak m\u0131?<\/p>\n\n\n\n Damga vergisi, oran olarak d\u00fc\u015f\u00fck g\u00f6r\u00fcnse de y\u00fcksek bedelli s\u00f6zle\u015fmelerde ciddi maliyet yaratabilen ve eksik beyan halinde vergi, ceza ve faiz riski do\u011furabilen bir vergidir. Uygulamada as\u0131l risk, s\u00f6zle\u015fme imzaland\u0131ktan sonra s\u00f6zle\u015fmenin damga vergisinin konusuna girip-girmedi\u011fi ve e\u011fer giriyorsa DV matrah\u0131n\u0131n ne olaca\u011f\u0131 konular\u0131n\u0131n de\u011ferlendirilmesi a\u015famalar\u0131nda kaynaklanmaktad\u0131r.<\/p>\n\n\n\n Do\u011fru yakla\u015f\u0131m, s\u00f6zle\u015fme tasla\u011f\u0131 imzalanmadan \u00f6nce damga vergisi analizinin yap\u0131lmas\u0131d\u0131r. \u00d6zellikle belli para, KDV, d\u00f6viz kuru, s\u00fcre, ek protokol, kendili\u011finden uzama, kefalet, garanti, cezai \u015fart, elektronik imza, yurt d\u0131\u015f\u0131 s\u00f6zle\u015fme ve iade imkanlar\u0131 s\u00f6zle\u015fme baz\u0131nda de\u011ferlendirilmelidir.<\/p>\n\n\n\n FAIR YMM olarak \u015firketlerin s\u00f6zle\u015fme, ek protokol, kira s\u00f6zle\u015fmesi, hizmet s\u00f6zle\u015fmesi, grup i\u00e7i s\u00f6zle\u015fme ve yurt d\u0131\u015f\u0131 s\u00f6zle\u015fmelerini damga vergisi ve genel vergi riski a\u00e7\u0131s\u0131ndan inceleyerek imza \u00f6ncesi ve imza sonras\u0131 vergi uyum s\u00fcre\u00e7lerinde destek sa\u011fl\u0131yoruz.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" Giri\u015f Damga vergisi, ticari hayatta en s\u0131k kar\u015f\u0131la\u015f\u0131lan ancak \u00e7o\u011fu zaman s\u00f6zle\u015fme imzaland\u0131ktan sonra fark edilen vergilerden biridir. Hizmet s\u00f6zle\u015fmeleri, kira s\u00f6zle\u015fmeleri, ek protokoller, devir s\u00f6zle\u015fmeleri, taahh\u00fctnameler, teminat ve kefalet h\u00fck\u00fcmleri, sulh ve fesih protokolleri damga vergisi a\u00e7\u0131s\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilmelidir. Damga vergisinin temel \u00f6zelli\u011fi \u015fudur: Damga vergisi, \u00e7o\u011fu durumda i\u015flemin ekonomik sonucundan de\u011fil, i\u015flemi […]<\/p>\n","protected":false},"author":2,"featured_media":1324,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[47,53,52,51,55,54,50,48,49,57,46,59,56,58],"class_list":["post-1323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr","tag-damga-vergisi","tag-damga-vergisi-hesaplama","tag-damga-vergisi-kdv","tag-damga-vergisi-matrahi","tag-damga-vergisi-ozelge","tag-damga-vergisi-yargi-kararlari","tag-ek-protokol-damga-vergisi","tag-kira-sozlesmesi-damga-vergisi","tag-sozlesme-damga-vergisi","tag-sozlesme-vergilendirmesi","tag-sozlesmelerde-damga-vergisi","tag-vergi-danismanligi","tag-vergi-hukuku","tag-ymm"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1323"}],"version-history":[{"count":3,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1323\/revisions"}],"predecessor-version":[{"id":1328,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1323\/revisions\/1328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1324"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Kanuni Dayanak<\/h3>\n\n\n\n
Tebli\u011f \/ \u00d6zelge \/ Yarg\u0131 Dayana\u011f\u0131<\/h3>\n\n\n\n
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FAIR De\u011ferlendirmesi<\/h3>\n\n\n\n
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16. S\u00f6zle\u015fme imzalanmadan \u00f6nce damga vergisi kontrol\u00fc nas\u0131l yap\u0131lmal\u0131d\u0131r?<\/h1>\n\n\n\n
Sonu\u00e7<\/h1>\n\n\n\n