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Türkiye’de uygulanan Kurumlar Vergisi Kanunu düzenlemesinde bazı vergi güvenlik önlemleri bulunmaktadır. Bu vergi güvenlik müesseselerinden biri olan “örtülü sermaye” 5520 sayılı Kurumlar Vergisi Kanunu’nun 12. maddesinde hüküm altına alınmıştır. Anılan düzenleme, kurumların ortaklarından veya ortaklarla ilişkili olan kişilerden temin ederek kullandıkları borçların, hesap dönemi içinde herhangi bir tarihte kurumun öz sermayesinin üç katını aşan kısmının bir borçlanma değil, kuruma örtülü olarak konulmuş olan bir sermaye olarak kabul edilmesi prensibinden hareket etmektedir. Bu uygulamaya göre sermaye olarak kabul edilen söz konusu borçlanmalara isabet eden faizler ile döviz cinsinden borçlanmalar ile ilgili olarak, döviz kurlarındaki yükselmeler nedeniyle ortaya çıkan olumsuz kur farklarının örtülü sermayeye isabet eden kısmının, kurum kazancının tespitinde gider olarak dikkate alınması mümkün değildir. Buna paralel olarak, döviz kurlarındaki düşüşler neticesinde ortaya çıkan olumlu kur farklarının örtülü sermayeye isabet eden kısmının da kurum kazancının tespitinde kambiyo karı olarak dikkate alınmaması gerekmektedir. Bu çalışmanın amacı, kurumların finansman ihtiyaçlarını karşılamak için ortakları veya ortakla ilişkili kişilerden temin ettikleri döviz cinsinden borçlanmaların, kur farklarının örtülü sermaye kapsamında değerlendirilmesidir
In Turkey there are some tax security measures in the corporate tax law. This tax security agency, one of the "covered capital" is governed by Article 12 of the Institutional Tax Act No. 5520. The aforementioned regulation is based on the principle that the debt they use by providing from partners or persons associated with partners is not a debt, but a capital that is covered by the institution, in any period of accounting, which is more than three times the capital of the institution. According to this application, the interests affecting the debts considered capital and the debts of the currency, the negative currency differences arising from the rise in the currency rates, the part affecting the covered capital, is not possible to be considered as expenses in the determination of the institutional profit. Parallelly, the part of the positive currency differences arising as a result of the falls in exchange rates that affects the covered capital should not be considered as a camouflage profit in the determination of the institution’s profit. The purpose of this study is to assess the debts of the currency they provide from their partners or associated persons to meet the financial needs of the institutions, the currency differences are assessed within the covered capital framework.
There are some tax security measures in the Corporate Tax Law practice in Turkey. One of these tax security institutions, "Thin Capitalization", is regulated in Article 12 of the Corporate Tax Law No. 5520. The aforementioned regulation is based on the principle that the debts borrowed by the institutions from their partners or persons related to the partners, exceeding three times the equity capital of the institution at any time during the accounting period, is not considered as a borrowing, but as a capital that has been put into the institution in disguise. According to this practice, it is not possible to consider the part of the negative exchange rate differences that arise due to the increases in foreign exchange rates, which corresponds to the thin capitalization, as an expense in the determination of corporate earnings, regarding the interests corresponding to the said borrowings, which are accepted as capital, and foreign currency borrowings. In parallel with this, the part of the positive exchange rate differences that arise as a result of the decrease in exchange rates, which corresponds to the thin capitalization, should not be taken into account as foreign exchange profit in determining the corporate income. The purpose of this study is to evaluate the foreign exchange borrowings and exchange differences obtained from partners or related parties in order to meet the financing needs of institutions within the thin capitalization.
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