{"id":124970,"date":"2020-12-12T02:36:46","date_gmt":"2020-12-11T23:36:46","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=124970"},"modified":"2020-12-12T02:40:41","modified_gmt":"2020-12-11T23:40:41","slug":"epdkdan-elektrik-dagitim-sirketlerinin-temsil-ve-agirlama-giderleri-icin-aciklama","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/epdkdan-elektrik-dagitim-sirketlerinin-temsil-ve-agirlama-giderleri-icin-aciklama\/","title":{"rendered":"(Turkish) ’EPDK’dan Elektrik Da\u011f\u0131t\u0131m \u015eirketleri Temsil ve A\u011f\u0131rlama Giderleri \u0130\u00e7in A\u00e7\u0131klama"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

Enerji Piyasas\u0131 D\u00fczenleme Kurumu (EPDK) taraf\u0131ndan elektrik da\u011f\u0131t\u0131m \u015firketlerinin temsil ve a\u011f\u0131rlama giderlerinin d\u00f6nem net kar\u0131 ve kurumlar vergisi hesaplamalar\u0131ndaki\u00a0mali mevzuata uygun oldu\u011fu ifade edilerek “Bu giderler, sadece da\u011f\u0131t\u0131m \u015firketleri i\u00e7in de\u011fil; t\u00fcm sekt\u00f6rler, t\u00fcm \u015firketler, hatta kamu kurumlar\u0131 i\u00e7in yasal altyap\u0131s\u0131 ve dayana\u011f\u0131 olan giderlerdir. Da\u011f\u0131t\u0131m \u015firketleri \u00f6zelinde bak\u0131ld\u0131\u011f\u0131nda ise bu giderler \u00f6zelle\u015ftirme \u00f6ncesinde dahi bulunmaktad\u0131r.” denildi.<\/h1>\n

EPDK yapt\u0131\u011f\u0131 a\u00e7\u0131klamada,\u00a0baz\u0131 bas\u0131n-yay\u0131n organlar\u0131<\/strong>nda yer alan\u00a0elektrik da\u011f\u0131t\u0131m \u015firketleri<\/strong>nin \"\"gelirlerine ili\u015fkin tebli\u011fdeki temsil ve a\u011f\u0131rlama giderlerine y\u00f6nelik haberlerde “yan\u0131lt\u0131c\u0131 yorumlar”<\/strong> bulundu\u011fu belirtildi.<\/p>\n

Elektrik da\u011f\u0131t\u0131m \u015firketleri’<\/strong>nin temsil<\/strong> ve a\u011f\u0131rlama giderleri<\/strong>nin\u00a0d\u00f6nem net kar\u0131<\/strong> ve kurumlar vergisi<\/strong> hesaplamalar\u0131ndaki mali mevzuata<\/strong> g\u00f6re uyguland\u0131\u011f\u0131n\u0131n yer ald\u0131\u011f\u0131 a\u00e7\u0131klamada,“Bu giderler, sadece da\u011f\u0131t\u0131m \u015firketleri<\/strong> i\u00e7in de\u011fil t\u00fcm sekt\u00f6rler, t\u00fcm \u015firketler, hatta kamu kurumlar\u0131<\/strong> i\u00e7in yasal altyap\u0131s\u0131<\/strong> ve dayana\u011f\u0131<\/strong> olan giderlerdir. Da\u011f\u0131t\u0131m \u015firketleri<\/strong> \u00f6zelinde bak\u0131ld\u0131\u011f\u0131nda ise bu giderler \u00f6zelle\u015ftirme \u00f6ncesinde<\/strong> dahi bulunmaktad\u0131r. Kurumumuz yapt\u0131\u011f\u0131 d\u00fczenleme ile bu giderlere tavan<\/strong> ve limit<\/strong> getirmi\u015ftir.\u00a0Dolay\u0131s\u0131yla mali mevzuatta<\/strong> \u015firketlerin mali<\/strong> ve d\u00fczenleyici hesap planlar\u0131nda<\/strong> yer alan s\u00f6z konusu giderler \u00fczerinden kurgulanan g\u00f6rsellerle vatanda\u015flar\u0131m\u0131z\u0131 yan\u0131ltmaya \u00e7al\u0131\u015fmak ger\u00e7ek\u00e7i<\/strong> ve iyi niyetli<\/strong> bir yakla\u015f\u0131m de\u011fildir. Giderlerin t\u00fcketiciye yans\u0131t\u0131ld\u0131\u011f<\/strong>\u0131 fakat gelirlerin ise \u015firkete b\u0131rak\u0131ld\u0131\u011f\u0131<\/strong> iddias\u0131 da kesinlikle do\u011fru de\u011fildir.\u00a0S\u00f6z konusu giderler, ana faaliyet konusu olan personel, bak\u0131m onar\u0131m, endeks okuma, kesme ba\u011flama, IT, malzeme, genel y\u00f6netim giderleri<\/strong> gibi giderlerden farkl\u0131 de\u011ferlendirilmekte, tavana tabi<\/strong> tutulmaktad\u0131r. Yani \u015firketler bu tip giderleri<\/strong> d\u00fc\u015f\u00fcrmeye, d\u00fc\u015f\u00fck tutmaya<\/strong> zorlanmaktad\u0131r. \u0130lan giderleri faaliyetle ili\u015fkili resmi<\/strong> ilanlard\u0131r, reklam ama\u00e7l\u0131 ilanlar\u0131<\/strong> kapsamamaktad\u0131r. Bu \u00f6l\u00e7\u00fcde b\u00fcy\u00fck<\/strong> ve her t\u00fcketiciye dokunan bir faaliyetle i\u015ftigal eden \u015firketlerin faaliyetlerinin do\u011fal sonucu<\/strong> olarak t\u00fcketiciyi bilgilendirmeleri<\/strong> ve ilanlarda bulunmalar\u0131<\/strong> gerekmektedir.”\u00a0<\/em>ifadelerine yer verildi.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. Enerji Piyasas\u0131 D\u00fczenleme Kurumu (EPDK) taraf\u0131ndan elektrik da\u011f\u0131t\u0131m \u015firketlerinin temsil ve a\u011f\u0131rlama giderlerinin d\u00f6nem net kar\u0131 ve kurumlar vergisi hesaplamalar\u0131ndaki\u00a0mali mevzuata uygun […]<\/p>\n","protected":false},"author":1,"featured_media":124972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51,53],"tags":[83380,83378,1079,59464,71533,52259,42317,83379],"views":176,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/124970"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=124970"}],"version-history":[{"count":0,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/124970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/124972"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=124970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=124970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=124970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}