KURUMLAR VERGİSİ MATRAHININ TESPİTİNDE TAZMİNATLARIN GİDER OLARAK İNDİRİLMESİ
Date
2021-10-18
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Abstract
Zararı tazmin yükümlülüğü biçiminde tanımlanabilen sorumluluk hukuku
kapsamında, ticari yaşamda faaliyet gösteren kurumlar vergisi mükelleflerinin, iştigal
ettikleri faaliyet ile ilgili olarak meydana gelen zararlı sonuçlardan sorumlulukları
bulunmaktadır. Zararı tazmin sorumluluğu doğması neticesinde kurumlar vergisi
mükellefi tarafından bu kapsamda yapılacak ödemelerin 193 sayılı Gelir Vergisi
Kanunu ve 5520 sayılı Kurumlar Vergisi Kanunu’nun ilgili hükümleri çerçevesinde
gider sayılmak suretiyle kurumlar vergisi matrahının tespitinde indirim konusu
yapılabilmesi imkanı bulunmaktadır. Ancak, sorumluluk hukuku ve vergi hukukunun
iç içe geçtiği tazminatların gider olarak indirilebilmesi müessesesinde ilgili kanunlarda
öngörülen şartların varlığı halinde kanunen gider olarak kabul edilme koşulunu
sağlayan tazminatların kurumlar vergisi matrahından indirilmesi bir hak, ancak;
kanunen kabul edilmeyen gider niteliğini taşıyan tazminatların kurumlar vergisi
matrahına eklenmesi ise bir yükümlülüktür.
Description
Deduction Of Compensations As An Expense In Determination
Of Corporate Tax Base
ABSTRACT: Within the scope of liability law, which can be defined as a liability to indemnify losses, corporate taxpayers operating in commercial life have responsibilities for harmful consequences that occur in relation to their activity. As a result of the liability for damages, the payments to be made by the corporate taxpayer in this cash register are considered as expenses within the framework of the relevant provisions of the Income Tax Law No. 193 and Corporate Tax Law No. 5520, and it is possible to make a deduction in the determination of the corporate tax base. However, where liability law and tax law are intertwined, it is a right to deduct from the corporate tax base the compensations that meet the requirement to be considered as an expense legally in case of the existance of the conditions stipulated in the relevant laws in the establishment of deducting compensation as expense, but; it is an obligation to add the indemnities, which are not accepted legally, to the corporate tax benefit.
ABSTRACT: Within the scope of liability law, which can be defined as a liability to indemnify losses, corporate taxpayers operating in commercial life have responsibilities for harmful consequences that occur in relation to their activity. As a result of the liability for damages, the payments to be made by the corporate taxpayer in this cash register are considered as expenses within the framework of the relevant provisions of the Income Tax Law No. 193 and Corporate Tax Law No. 5520, and it is possible to make a deduction in the determination of the corporate tax base. However, where liability law and tax law are intertwined, it is a right to deduct from the corporate tax base the compensations that meet the requirement to be considered as an expense legally in case of the existance of the conditions stipulated in the relevant laws in the establishment of deducting compensation as expense, but; it is an obligation to add the indemnities, which are not accepted legally, to the corporate tax benefit.
Keywords
business