{"id":2031,"date":"2023-02-03T07:31:48","date_gmt":"2023-02-03T04:31:48","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2031"},"modified":"2025-01-21T06:34:18","modified_gmt":"2025-01-21T03:34:18","slug":"internet-ortaminda-alinan-reklam-hizmeti-odemelerine-uygulanan-stopaj-vergisi","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/internet-ortaminda-alinan-reklam-hizmeti-odemelerine-uygulanan-stopaj-vergisi\/","title":{"rendered":"\u0130nternet Ortam\u0131nda Al\u0131nan Reklam Hizmeti \u00d6demelerine Uygulanan Stopaj Vergisi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2031\" class=\"elementor elementor-2031\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77a1adb7 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77a1adb7\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b39966e\" data-id=\"5b39966e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-263e34f5 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-text-editor\" data-id=\"263e34f5\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><strong>\u0130nternet Ortam\u0131nda Al\u0131nan Reklam Hizmeti \u00d6demelerine Uygulanan Stopaj Vergisi<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52ed6c6a elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52ed6c6a\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5cfe535e\" data-id=\"5cfe535e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c085149 elementor-widget elementor-widget-text-editor\" data-id=\"2c085149\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>I. GENEL BAKI\u015e<\/strong><\/p><p>476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201c<strong>CBK<\/strong>\u201d) ile 2019 y\u0131l\u0131n\u0131n Ocak ay\u0131ndan itibaren uygulanmak \u00fczere, \u201ce-ticaret ve di\u011fer online faaliyetler arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilen \u00f6demeleri kapsayan i\u015flemlere gelir\/kurumlar vergisi stopaj\u0131\u201d y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Bu d\u00fczenleme ile T\u00fcrkiye\u2019de \u201cGelir Vergisi Kanunu\u2019nun 94. maddesi ve Kurumlar Vergisi Kanunu\u2019nun 15. maddesinin birinci f\u0131kras\u0131nda say\u0131lan ki\u015fi ve kurumlara internet \u00fczerinden verilen reklam hizmetlerinin\u201d %15 oran\u0131nda stopaja tabi oldu\u011fu kabul edilmi\u015ftir. Ancak s\u00f6z konusu d\u00fczenleme, hem Vergi Usul Kanunu (\u201c<strong>VUK<\/strong>\u201d) hem de T\u00fcrkiye\u2019nin taraf oldu\u011fu \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131 (\u201c<strong>\u00c7V\u00d6A<\/strong>\u201d) dikkate al\u0131nd\u0131\u011f\u0131nda stopaj\u0131n uygulanmas\u0131 a\u00e7\u0131s\u0131ndan birtak\u0131m tart\u0131\u015fmalar\u0131 beraberinde getirmektedir.<\/p><p><strong>II. TARTI\u015eMALAR<\/strong><\/p><p>VUK uyar\u0131nca, bir ticari kazanc\u0131n T\u00fcrkiye\u2019de vergilendirilebilmesi i\u00e7in T\u00fcrkiye\u2019de mevcut bir i\u015f yerinin olmas\u0131 gerekmektedir. VUK m. 156\u2019da say\u0131lan unsurlarda ise dijital nitelikte bir i\u015f yerine yer verilmemi\u015f, tam tersine yaln\u0131zca fiziki i\u015f yeriyle ilgili tan\u0131mlamalar yap\u0131lm\u0131\u015ft\u0131r. Bu durumda dijital bir platformda T\u00fcrkiye\u2019de fiziki bir i\u015f yeri bulunmaks\u0131z\u0131n elde edilen ticari kazan\u00e7lar\u0131n vergilendirilmesi k\u0131yas yasa\u011f\u0131, verginin kanunili\u011fi ve belirlili\u011fi ilkelerine ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir.<\/p><p>\u00c7V\u00d6A a\u00e7\u0131s\u0131ndan da benzer bir \u015fekilde i\u015f yeri terimi, \u201cbir te\u015febb\u00fcs\u00fcn i\u015finin tamamen veya k\u0131smen y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc i\u015fe ili\u015fkin sabit bir yer\u201d \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. Ayr\u0131ca, akit devlet te\u015febb\u00fcs\u00fcne ait kazanc\u0131n, s\u00f6z konusu te\u015febb\u00fcs di\u011fer akit devlette yer alan bir i\u015f yeri vas\u0131tas\u0131yla ticari faaliyette bulunmazsa, yaln\u0131zca bu devlette vergilendirilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Anla\u015f\u0131laca\u011f\u0131 \u00fczere, T\u00fcrkiye\u2019de sabit bir i\u015f yeri bulunmayan ve dijital platform arac\u0131l\u0131\u011f\u0131yla gelir elde eden bir te\u015febb\u00fcs\u00fcn vergilendirilmesi \u00c7V\u00d6A a\u00e7\u0131s\u0131ndan da hukuka ayk\u0131r\u0131d\u0131r.<\/p><p>Nitekim vergi ve b\u00f6lge idare mahkemeleri taraf\u0131ndan tesis edilen emsal kararlarda da internet ortam\u0131nda al\u0131nan reklam hizmetleri sebebiyle gelir elde eden \u015firketin T\u00fcrkiye&#8217;de \u00c7V\u00d6A\u2019da zikredildi\u011fi \u015fekilde i\u015fin tamamen veya k\u0131smen y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc y\u00f6netim yeri, \u015fube, b\u00fcro vb. i\u015fe ili\u015fkin fiziki varl\u0131\u011f\u0131 bulunan sabit bir yerinin ve T\u00fcrkiye\u2019de temsilcisinin olmad\u0131\u011f\u0131 hallerde, bizatihi bu \u015firketler ad\u0131na m\u00fckellefiyet tesis etmenin \u00c7V\u00d6A kapsam\u0131nda sabit bir yer anlam\u0131na gelmeyece\u011fi, T\u00fcrkiye taraf\u0131ndan vergilendirme yap\u0131labilmesi i\u00e7in mezkur \u015firketler taraf\u0131ndan elde edilen gelire ili\u015fkin i\u015fin k\u0131smen dahi olsa T\u00fcrkiye&#8217;deki sabit bir yer \u00fczerinden y\u00fcr\u00fct\u00fclmesi gerekti\u011fi, bu haliyle VUK m. 11 ve ilgili CBK\u2019da belirtilen \u015fekilde &#8220;vergiye tabi bir i\u015f ve i\u015flem&#8221; olmad\u0131\u011f\u0131 yorumu yap\u0131larak idarece uygulanan kurum stopaj vergisine ili\u015fkin tahakkukun iptali ve \u00f6denen mebla\u011f\u0131n davac\u0131ya iadesi gerekti\u011fi y\u00f6n\u00fcnde h\u00fck\u00fcmler tesis edilmektedir.<\/p><p><strong>III. SONU\u00c7<\/strong><\/p><p>G\u00f6r\u00fclece\u011fi \u00fczere, dijital i\u015f yerinin vergi mevzuat\u0131nda yer almamas\u0131, VUK kapsam\u0131nda dijital platformda elde edilen ticari gelirlerin vergilendirilmesine engel olmakta, idarenin bu y\u00f6ndeki uygulamalar\u0131 k\u0131yas yasa\u011f\u0131, verginin kanunili\u011fi ve belirlili\u011fi gibi ilkelere ters d\u00fc\u015fmekle birlikte, T\u00fcrkiye\u2019nin taraf oldu\u011fu \u00c7V\u00d6A anla\u015fmalar\u0131n\u0131n sabit i\u015f yerini d\u00fczenleyen h\u00fck\u00fcmlerine de ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir. \u015eu halde, internet ortam\u0131nda al\u0131nan reklam hizmeti \u00f6demelerine stopaj uygulanmas\u0131 y\u00f6n\u00fcndeki idari i\u015flemler yarg\u0131ya ta\u015f\u0131nd\u0131\u011f\u0131nda mahkemeler taraf\u0131ndan s\u00f6z konusu stopaj uygulamas\u0131n\u0131n hukuka ayk\u0131r\u0131 oldu\u011fu y\u00f6n\u00fcnde karar verilmekte ve bunun neticesinde yap\u0131lan stopaj vergisi \u00f6demeleri yasal faiziyle birlikte m\u00fckellef kuruma iade edilebilmektedir.<\/p><p>Herhangi bir sorunuz olmas\u0131 halinde bize ula\u015fabilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-140477cc elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"140477cc\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c999dad\" data-id=\"4c999dad\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-14ff3a70 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"14ff3a70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3ac97600\" data-id=\"3ac97600\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a7cf172 elementor-widget elementor-widget-text-editor\" data-id=\"6a7cf172\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #781619;\"><b>Ya\u015far Law Office<\/b><\/span><\/p><p><span style=\"color: #781619;\">Bize Ula\u015f\u0131n:<\/span><\/p><p><span style=\"color: #781619;\">Karanfil Sokak, No: 13<\/span><\/p><p><span style=\"color: #781619;\">Levent, Be\u015fikta\u015f, \u0130stanbul<\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f97a0 elementor-widget elementor-widget-text-editor\" data-id=\"63f97a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: rgb(120, 22, 25); font-style: inherit; font-weight: inherit; letter-spacing: 0.01em;\">Bize Ula\u015f\u0131n:<\/span><br><\/p>\n<p><span style=\"color: #781619;\">859. Sokak, No: 4\/303<\/span><\/p>\n<p><font color=\"#781619\">Cumhuriyet Bulvar\u0131, Konak, \u0130zmir<\/font><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1f6ad308\" data-id=\"1f6ad308\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5970ed9e elementor-widget elementor-widget-google_maps\" data-id=\"5970ed9e\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Karanfil%20Soka%C4%9F%C4%B1%20No%3A13%2C%20Levent%2C%2034330%20Be%C5%9Fikta%C5%9F%2F%C4%B0stanbul&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t\t\taria-label=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0130nternet Ortam\u0131nda Al\u0131nan Reklam Hizmeti \u00d6demelerine Uygulanan Stopaj Vergisi I. GENEL BAKI\u015e 476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201cCBK\u201d) ile 2019 y\u0131l\u0131n\u0131n Ocak ay\u0131ndan itibaren uygulanmak \u00fczere, \u201ce-ticaret ve di\u011fer online faaliyetler arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilen \u00f6demeleri kapsayan i\u015flemlere gelir\/kurumlar vergisi stopaj\u0131\u201d y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Bu d\u00fczenleme ile T\u00fcrkiye\u2019de \u201cGelir Vergisi Kanunu\u2019nun 94. maddesi ve Kurumlar Vergisi Kanunu\u2019nun 15. maddesinin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"zakra_page_container_layout":"customizer","zakra_page_sidebar_layout":"customizer","zakra_remove_content_margin":false,"zakra_sidebar":"customizer","zakra_transparent_header":"customizer","zakra_logo":0,"zakra_main_header_style":"default","zakra_menu_item_color":null,"zakra_menu_item_hover_color":null,"zakra_menu_item_active_color":null,"zakra_menu_active_style":"","zakra_page_header":true,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-2031","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/comments?post=2031"}],"version-history":[{"count":20,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2031\/revisions"}],"predecessor-version":[{"id":2994,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2031\/revisions\/2994"}],"up":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1032"}],"wp:attachment":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/media?parent=2031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}