{"id":3303,"date":"2025-10-18T20:41:02","date_gmt":"2025-10-18T20:41:02","guid":{"rendered":"https:\/\/sdtax.com.tr\/?p=3303"},"modified":"2025-10-18T20:41:03","modified_gmt":"2025-10-18T20:41:03","slug":"huzur-hakki-odemelerinde-toplanti-karari-eksikligi-sirketleri-bekleyen-agir-cezalar-ve-vdk-radari","status":"publish","type":"post","link":"https:\/\/sdtax.com.tr\/index.php\/2025\/10\/18\/huzur-hakki-odemelerinde-toplanti-karari-eksikligi-sirketleri-bekleyen-agir-cezalar-ve-vdk-radari\/","title":{"rendered":"Huzur Hakk\u0131 \u00d6demelerinde &#8220;Toplant\u0131 Karar\u0131&#8221; Eksikli\u011fi: \u015eirketleri Bekleyen A\u011f\u0131r Cezalar ve VDK Radar\u0131"},"content":{"rendered":"\n<p>Derinlerden Gelen Haberler Hi\u00e7 A\u00e7\u0131c\u0131 De\u011fil: Kurumlar Bu Yaz\u0131y\u0131 Dikkatle Okusun!<br>Kaleme Alan: SMMM Serta\u00e7 Tok \u2013 Finansal Koruma Uzman\u0131<\/p>\n\n\n\n<p>Son haftalarda vergi denetim birimlerinden gelen duyumlar, \u00f6zellikle huzur hakk\u0131 \u00f6demelerinde ciddi s\u0131k\u0131nt\u0131lar\u0131n ba\u015flad\u0131\u011f\u0131n\u0131 g\u00f6steriyor. Derinlerden gelen haberler hi\u00e7 a\u00e7\u0131c\u0131 de\u011fil. \u00c7\u00fcnk\u00fc bir\u00e7ok kurum, toplant\u0131 karar\u0131 almadan yap\u0131lan huzur hakk\u0131 \u00f6demeleri nedeniyle inceleme radar\u0131na girmi\u015f durumda.<\/p>\n\n\n\n<p>K.K.G. Tuza\u011f\u0131<br>Huzur hakk\u0131, \u015firket ortaklar\u0131 veya y\u00f6netim kurulu \u00fcyelerine yapt\u0131klar\u0131 g\u00f6rev kar\u015f\u0131l\u0131\u011f\u0131nda verilen bir \u00fccrettir. Ancak toplant\u0131 karar\u0131 olmadan yap\u0131lan bu \u00f6demeler, Kurumlar Vergisi Kanunu a\u00e7\u0131s\u0131ndan Kabul Edilmeyen Gider (K.K.G.) say\u0131l\u0131r. Yani, gider yaz\u0131lamaz, aksine vergi matrah\u0131na eklenir. Sonu\u00e7: Vergi ziya\u0131, ceza, faiz ve usuls\u00fczl\u00fck zinciri ba\u015flar.<\/p>\n\n\n\n<p>VDK Harekete Ge\u00e7ti<br>VDK, art\u0131k yaln\u0131zca beyannamelere bakm\u0131yor; banka hareketleri, SGK bildirgeleri ve dijital sistemlerdeki tutars\u0131zl\u0131klar\u0131 da izliyor. Bir\u00e7ok \u015firkette huzur hakk\u0131 \u00f6demeleri banka \u00fczerinden yap\u0131lm\u0131\u015f ama toplant\u0131 karar\u0131, defter kayd\u0131 veya imza bulunmam\u0131\u015f. \u0130\u015fte bu eksiklikler VDK raporlar\u0131nda &#8216;K.K.G. kapsam\u0131nda gider reddi&#8217; olarak yer al\u0131yor.<\/p>\n\n\n\n<p>Hangi Cezalarla Kar\u015f\u0131la\u015f\u0131l\u0131r?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ek kurumlar vergisi: %25 \u00fczerinden hesaplan\u0131r.<\/li>\n\n\n\n<li>Vergi ziya\u0131 cezas\u0131: Ek verginin %50\u2019si.<\/li>\n\n\n\n<li>Gecikme faizi: Her g\u00fcn i\u015fler.<\/li>\n\n\n\n<li>Usuls\u00fczl\u00fck cezas\u0131: Defterde karar bulunmad\u0131\u011f\u0131 i\u00e7in ayr\u0131ca uygulan\u0131r.<\/li>\n\n\n\n<li>Stopaj cezas\u0131: Huzur hakk\u0131 \u00fccret say\u0131ld\u0131\u011f\u0131 i\u00e7in, bordro yoksa stopaj yap\u0131lmam\u0131\u015f kabul edilir.<br>Toplant\u0131 Defteri Olmadan Gider Olmaz<\/li>\n<\/ul>\n\n\n\n<p>Her ay yap\u0131lan toplant\u0131larda huzur hakk\u0131 kararlar\u0131 tutanak alt\u0131na al\u0131nmal\u0131, imzalanmal\u0131 ve deftere yap\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r. Bu sayede hem K.K.G. riski s\u0131f\u0131rlan\u0131r hem de kurumlar\u0131n vergisel savunmas\u0131 g\u00fc\u00e7lenir.<br>Bir \u015firketin y\u0131ll\u0131k 180.000 TL huzur hakk\u0131 \u00f6demesinin reddedildi\u011fini ve 45.000 TL vergi, 22.500 TL ceza, ayr\u0131ca faiz ve usuls\u00fczl\u00fckle toplamda 80.000 TL zarara u\u011frad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcn. Bir imza eksikli\u011finin bedeli i\u015fte bu kadar a\u011f\u0131rd\u0131r.<\/p>\n\n\n\n<p>\u00d6nemli Uyar\u0131: \u0130\u015flemleri Onaylat\u0131n<br>Bu saatten sonra yapaca\u011f\u0131n\u0131z i\u015flemleri YMM ve SMMM&#8217;den ge\u00e7irdikten sonra bir de Finansal Koruma Uzman\u0131 g\u00f6r\u00fc\u015f\u00fcnden ge\u00e7irin. Aksi takdirde VDK incelemelerinde cezas\u0131 \u00e7ok a\u011f\u0131r olur. Bu ek kontrol katman\u0131, hem teknik hem de vergisel riskleri azalt\u0131r ve denetimde g\u00fc\u00e7l\u00fc bir savunma sa\u011flar.<\/p>\n\n\n\n<p>Son S\u00f6z<br>Bu yaz\u0131y\u0131 okuyan her mali m\u00fc\u015favir ve her kurum y\u00f6netimi dikkatle not almal\u0131: Huzur hakk\u0131 \u00f6deniyorsa, karar da olmal\u0131. Toplant\u0131 yap\u0131lmadan, deftere i\u015flenmeden \u00f6denen her tutar art\u0131k VDK sistemlerinde iz b\u0131rak\u0131yor. Derinlerden gelen haberler hi\u00e7 a\u00e7\u0131c\u0131 de\u011fil ama bu yaz\u0131 bir uyar\u0131 niteli\u011finde: Kurumlar bu k\u00f6\u015fe yaz\u0131m\u0131z\u0131 dikkatle okusun, \u00e7\u00fcnk\u00fc denetim d\u00f6nemi sessiz ama sert ba\u015flad\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Derinlerden Gelen Haberler Hi\u00e7 A\u00e7\u0131c\u0131 De\u011fil: Kurumlar Bu Yaz\u0131y\u0131 Dikkatle Okusun!Kaleme Alan: SMMM Serta\u00e7 Tok \u2013 Finansal Koruma Uzman\u0131 Son haftalarda vergi denetim birimlerinden gelen duyumlar, \u00f6zellikle huzur hakk\u0131 \u00f6demelerinde ciddi s\u0131k\u0131nt\u0131lar\u0131n ba\u015flad\u0131\u011f\u0131n\u0131 g\u00f6steriyor. Derinlerden gelen haberler hi\u00e7 a\u00e7\u0131c\u0131 de\u011fil. \u00c7\u00fcnk\u00fc bir\u00e7ok kurum, toplant\u0131 karar\u0131 almadan yap\u0131lan huzur hakk\u0131 \u00f6demeleri nedeniyle inceleme radar\u0131na girmi\u015f durumda. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[30,25,27,26,31,29,28,32],"class_list":["post-3303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-maliye","tag-dijitaldenetim","tag-huzurhakki","tag-kabuledilmeyengider","tag-kurumlarvergisi","tag-malimusavir","tag-sdtax","tag-vdk","tag-vergicezasi"],"_links":{"self":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=3303"}],"version-history":[{"count":1,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3303\/revisions"}],"predecessor-version":[{"id":3305,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3303\/revisions\/3305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/media\/3304"}],"wp:attachment":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=3303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=3303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=3303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}