{"id":364,"date":"2022-10-27T21:34:37","date_gmt":"2022-10-27T18:34:37","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=364"},"modified":"2023-02-15T16:35:16","modified_gmt":"2023-02-15T13:35:16","slug":"nakit-havuzu-cash-pooling","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/nakit-havuzu-cash-pooling\/","title":{"rendered":"Nakit Havuzu \/ Cash Pooling"},"content":{"rendered":"<p>T\u00fcrkiye\u2019de cash pooling i\u015flemi ile ilgili bir yasal d\u00fczenleme bulunmamaktad\u0131r.<\/p>\n<p>Bu nedenle konunun temas etti\u011fi ilgili yasal mevzuat\u0131n taranm\u0131\u015ft\u0131r. Bu do\u011frultuda konu a\u015fa\u011f\u0131daki yer verilen yasal mevzuat kapsam\u0131nda de\u011ferlendirilmi\u015ftir;<\/p>\n<ul>\n<li>T\u00fcrk Ticaret Kanunu,<\/li>\n<li>\u00d6d\u00fcn\u00e7 para verme mevzuat\u0131,<\/li>\n<li>Kambiyo mevzuat\u0131Kaynak Kullan\u0131m\u0131 Destekleme Fonu mevzuat\u0131,<\/li>\n<li>Kurumlar vergisi mevzuat\u0131,<\/li>\n<li>Katma de\u011fer vergisi Mevzuat\u0131<\/li>\n<li>T\u00fcrk Ceza Kanunu<\/li>\n<li>Yurt i\u00e7inde yer alan grup firmalar\u0131 ile\u00a0 Cash Pooling i\u015flemi<\/li>\n<\/ul>\n<p>T\u00fcrk Paras\u0131n\u0131n k\u0131ymetini koruma kanunu kapsam\u0131nda grup firmalar\u0131n\u0131n yurt i\u00e7inde d\u00f6viz ile bor\u00e7 vermezler.<\/p>\n<p>T\u00fcrkiye\u2019de faaliyette bulunan grup firmalar\u0131n\u0131n birbirlerine T\u00fcrk Liras\u0131 olarak bor\u00e7 vermeleri yasal olarak m\u00fcmk\u00fcnd\u00fcr. S\u00f6z konusu bor\u00e7 i\u00e7in transfer fiyatland\u0131rmas\u0131 d\u00fczenlemeleri uyar\u0131nca Emsal kredi faizi oran\u0131 (mevduat faiz oran\u0131 kabul edilmiyor) dikkate al\u0131narak faiz hesaplanmal\u0131 kar\u015f\u0131 firmaya %18 KDV ile faturaland\u0131r\u0131lmal\u0131d\u0131r. Bor\u00e7 verme i\u015flemi s\u00fcrekli yap\u0131lacak ise bu konuda bir s\u00f6zle\u015fmenin d\u00fczenlemesi gerekmektedir. S\u00f6zle\u015fmede belirtilen tutar \u00fczerinden de binde 9,48 damga vergisi hesaplanacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Krediyi kullanana grup firmalar\u0131n finansman gider k\u0131s\u0131tlamas\u0131 ve \u00f6rt\u00fcl\u00fc sermaye uygulamalar\u0131n\u0131 dikkate almalar\u0131 gerekti\u011fini hat\u0131rlatmak isteriz.<\/p>\n<ul>\n<li>Yurt d\u0131\u015f\u0131nda yer alan grup firmalar\u0131 ile\u00a0 Cash Pooling i\u015flemi<\/li>\n<\/ul>\n<p>T\u00fcrkiye\u2019de Cash Pooling i\u015flemi ile ilgili bir yasal d\u00fczenleme bulunmamaktad\u0131r.<\/p>\n<p>Ancak yurt d\u0131\u015f\u0131nda bulunan grup firmalar\u0131ndan belli \u015fartlar alt\u0131nda bor\u00e7 al\u0131nabilmekte ve\u00a0 bunlara bor\u00e7 verilebilmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>S\u00f6z konusu bor\u00e7 verme ve alma i\u015flemleri T\u00fcrk Paras\u0131n\u0131n k\u0131ymetini koruma kanunu taraf\u0131ndan d\u00fczenlenmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>Buna g\u00f6re ancak yurt i\u00e7indeki grup \u015firketinin %100 hissesine sahip ortaklar\u0131n\u0131n yurtd\u0131\u015f\u0131nda bulunmas\u0131 halinde d\u00f6viz kredisi alabilmektedirler.<\/p>\n<p>&nbsp;<\/p>\n<p>Yine T\u00fcrkiye\u2019de bulunan bir grup \u015firketinin kendisine do\u011frudan veya dolayl\u0131\u00a0 %100 ortak olan yurt d\u0131\u015f\u0131 grup \u015firketine ancak <strong>belirli vade<\/strong> ile d\u00f6vizli kredi vermesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n<p>Yurt d\u0131\u015f\u0131ndaki grup \u015firketine Cari hesap \u015feklinde, rotatif kredi verilmesi yasal a\u00e7\u0131dan m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>T\u00fcrk liras\u0131 kredilerde herhangi bir s\u0131n\u0131rlama ise bir s\u0131n\u0131rlama bulunmamaktad\u0131r.<\/p>\n<p>Yurt d\u0131\u015f\u0131ndan d\u00f6vizli bor\u00e7 al\u0131nmas\u0131 halinde Ortalama vadesi bir y\u0131la kadar olanlarda %3, Ortalama vadesi 1 y\u0131l (1 y\u0131l dahil) ile 2 y\u0131l aras\u0131nda olanlarda %1, Ortalama vadesi 2 y\u0131l (2 y\u0131l dahil) ile 3 y\u0131l aras\u0131nda olanlarda %0,5, Ortalama vadesi 3 y\u0131l (3 y\u0131l dahil) ve \u00fczerinde olanlarda ise %0 oran\u0131nda KKDF (non deductable tax) al\u0131nmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Ayr\u0131ca borca ili\u015fkin s\u00f6zle\u015fme ve bu s\u00f6zle\u015fmede yer alan tutar \u00fczerinden binde 9,48 oran\u0131nda damga vergisi \u00f6denmesi gerekmektedir.<\/p>\n<p>Borcu veren yurt d\u0131\u015f\u0131 grup firmas\u0131 taraf\u0131ndan hesaplanan faizin transfer fiyatland\u0131rmas\u0131 d\u00fczenlemesi uyar\u0131nca YURT DI\u015eINDAK\u0130 emsallerine uygun bir faiz olmas\u0131 gerekmektedir. Hesaplanan faiz tutar\u0131 \u00fczerinden %10 oran\u0131nda (vergi anla\u015fmalar\u0131 dikkate al\u0131narak) Kurumlar Vergisi stopaj\u0131 yap\u0131lacakt\u0131r.<\/p>\n<p>Ayr\u0131ca faiz tutar\u0131 \u00fczerinden %18 oran\u0131nda sorumlu s\u0131fat\u0131 ile KDV\u2019nin \u00f6demesi gerekmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>Yurt i\u00e7inde krediyi alacak grup firmas\u0131n\u0131n ise <strong>\u00f6rt\u00fcl\u00fc sermaye<\/strong> and <strong>finansman gider k\u0131s\u0131tlamas\u0131<\/strong> y\u00f6n\u00fcnden gerekli de\u011ferlendirmeyi yapmas\u0131 gerekmektedir.<\/p>\n<ul>\n<li>T\u00fcrk Ceza Kanunu Kapsam\u0131nda Cash Pooling \u0130\u015flemi<\/li>\n<\/ul>\n<p>T\u00fcrk ceza kanunu\u2019nun 241. Maddesi kapsam\u0131nda kazan\u00e7 sa\u011flamak maksad\u0131yla bir ki\u015fiye do\u011frudan bor\u00e7 verme i\u015flemi tefecilik su\u00e7unu olu\u015fturmaktad\u0131r. Konunun bir \u015fekilde yarg\u0131ya intikali durumunda d\u00fc\u015f\u00fck dahi olsa konu risk ta\u015f\u0131maktad\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye\u2019de cash pooling i\u015flemi ile ilgili bir yasal d\u00fczenleme bulunmamaktad\u0131r. Bu nedenle konunun temas etti\u011fi ilgili yasal mevzuat\u0131n taranm\u0131\u015ft\u0131r. Bu do\u011frultuda konu a\u015fa\u011f\u0131daki yer verilen yasal mevzuat kapsam\u0131nda de\u011ferlendirilmi\u015ftir; T\u00fcrk Ticaret Kanunu, \u00d6d\u00fcn\u00e7 para verme mevzuat\u0131, Kambiyo mevzuat\u0131Kaynak Kullan\u0131m\u0131 Destekleme Fonu mevzuat\u0131, Kurumlar vergisi mevzuat\u0131, Katma de\u011fer vergisi Mevzuat\u0131 T\u00fcrk Ceza Kanunu Yurt i\u00e7inde yer [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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],"tags":[],"class_list":["post-364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/364","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=364"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/364\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/365"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}