{"id":3872,"date":"2023-12-30T16:41:44","date_gmt":"2023-12-30T12:41:44","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3872"},"modified":"2024-01-14T16:28:39","modified_gmt":"2024-01-14T12:28:39","slug":"transfer-bedeli-nedir-ve-nasil-belirlenir","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/transfer-qiymeti-nedir-ve-nece-mueyyen-edilir\/","title":{"rendered":"Transfer bedeli nedir ve nas\u0131l belirlenir?"},"content":{"rendered":"<p><em>Transfer fiyat\u0131<\/em> - AR Vergi Kanununa g\u00f6re kontroll\u00fc operasyonlar i\u00e7in mallar (hizmet, i\u015f) ve <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/transfer-qiymetlerinin-mueyyen-edilmesi-ve-tetbiqi-qaydalari\">&quot;Transfer fiyatland\u0131rmas\u0131n\u0131n belirlenmesi ve uygulanmas\u0131&quot;<\/a> kurallara g\u00f6re belirlenen fiyatt\u0131r. Peki kar\u015f\u0131la\u015ft\u0131r\u0131labilir operasyonlar bu kurallara g\u00f6re nas\u0131l se\u00e7iliyor? Transfer fiyatland\u0131rmas\u0131 y\u00f6ntemleri nelerdir? Bu yaz\u0131da bu sorular\u0131n cevab\u0131n\u0131 bulacaks\u0131n\u0131z.<\/p>\n<p style=\"margin: 0in; margin-bottom: .0001pt; text-align: justify; text-indent: .5in; line-height: 115%; background: white;\"><strong><span style=\"font-size: 11.0pt; line-height: 115%; color: #303030; font-weight: normal;\">\u00a0<\/span><\/strong><\/p>\n<h3><strong>Transfer fiyat\u0131n\u0131n belirlenmesi i\u00e7in kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u015flemlerin se\u00e7imi<\/strong><\/h3>\n<p>Transfer fiyat\u0131n\u0131n belirlenmesi amac\u0131yla, kontroll\u00fc i\u015flemle kar\u015f\u0131la\u015ft\u0131r\u0131lan kontrol d\u0131\u015f\u0131 i\u015flemlerin se\u00e7ilmesi i\u015flemi kar\u015f\u0131la\u015ft\u0131rmal\u0131 analiz esas\u0131na g\u00f6re ger\u00e7ekle\u015ftirilir.<br \/>\nA\u015fa\u011f\u0131dakiler kar\u015f\u0131la\u015ft\u0131r\u0131labilir kontrol d\u0131\u015f\u0131 i\u015flem olarak kullan\u0131labilir:<\/p>\n<ul>\n<li>Ba\u011f\u0131ms\u0131z ki\u015filerle kontroll\u00fc bir i\u015fleme taraf\u00e7a ger\u00e7ekle\u015ftirilen benzer i\u015flemler;<\/li>\n<li>Ba\u011f\u0131ms\u0131z ki\u015filer aras\u0131nda benzer i\u015flemler.<\/li>\n<\/ul>\n<h6>Benzer kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u015flemler se\u00e7ildi\u011finde, bu i\u015flemlerin kontroll\u00fc i\u015flemle ayn\u0131 d\u00f6nemde ger\u00e7ekle\u015ftirilmesi ve a\u015fa\u011f\u0131daki g\u00f6stergelerin ayn\u0131 veya benzer olmas\u0131 \u00f6nemlidir:<\/h6>\n<ul>\n<li>\u0130\u015fleme konu mal\u0131n (hizmet, i\u015f) kalitesi, men\u015fe \u00fclkesi, t\u00fcr\u00fc ve di\u011fer t\u00fcketim g\u00f6stergeleri;<\/li>\n<li>S\u00f6zle\u015fme \u015fartlar\u0131, ayr\u0131ca sa\u011flanan mallar\u0131n miktar\u0131, i\u015fin veya hizmetlerin kapsam\u0131, s\u00f6zle\u015fmeye g\u00f6re y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilme \u015fartlar\u0131, \u00f6deme ve teslimat \u015fartlar\u0131;<\/li>\n<li>\u0130\u015flem taraflar\u0131n\u0131n i\u015flevleri ve riskleri;<\/li>\n<li>\u0130\u015flem s\u0131ras\u0131nda m\u00fckellefin sahip oldu\u011fu veya dahil oldu\u011fu maddi olmayan ve maddi olmayan varl\u0131klar ve haklar;<\/li>\n<li>\u0130\u015flemin taraflar\u0131n\u0131n faaliyet g\u00f6sterdi\u011fi ekonomik ko\u015fullar\u0131n yan\u0131 s\u0131ra pazarlar\u0131n co\u011frafi konumu, pazarda benzer veya ayn\u0131 mallar\u0131n (hizmetler, i\u015f) varl\u0131\u011f\u0131;<\/li>\n<li>Pazarlama politikas\u0131n\u0131n uygulanmas\u0131yla ba\u011flant\u0131l\u0131 olarak yeni mallar\u0131n (hizmetlerin, i\u015flerin) pazara sunulmas\u0131, mevcut mallar\u0131n ve bunlar\u0131n geli\u015ftirilmi\u015f versiyonlar\u0131n\u0131n yeni pazarlara tan\u0131t\u0131lmas\u0131 ve benzeri durumlar.<\/li>\n<\/ul>\n<p>Kontroll\u00fc i\u015flemin maddi olmayan duran varl\u0131klar\u0131n devri ile ilgili olmas\u0131 durumunda, kar\u015f\u0131la\u015ft\u0131r\u0131labilir bir i\u015flemin se\u00e7ilmesi i\u00e7in kar\u015f\u0131la\u015ft\u0131rmal\u0131 bir analiz yap\u0131ld\u0131\u011f\u0131nda, yukar\u0131dakilere ek olarak a\u015fa\u011f\u0131daki g\u00f6stergeler de kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r:<\/p>\n<ul>\n<li>Devredilen patentin, lisans\u0131n, ticari markan\u0131n veya di\u011fer maddi olmayan varl\u0131\u011f\u0131n edinilmesinin, edinene sa\u011flayaca\u011f\u0131 pazar avantaj\u0131;<\/li>\n<li>Devredilen maddi olmayan duran varl\u0131ktaki haklar\u0131n kullan\u0131m\u0131na ili\u015fkin her t\u00fcrl\u00fc co\u011frafi k\u0131s\u0131tlama veya yasak;<\/li>\n<li>Maddi olmayan varl\u0131\u011f\u0131n kullan\u0131m\u0131n\u0131n m\u00fcnhas\u0131r veya m\u00fcnhas\u0131r olmayan bir hak olup olmad\u0131\u011f\u0131;<\/li>\n<li>Bir maddi olmayan duran varl\u0131\u011f\u0131 kullanma hakk\u0131na sahip olan ki\u015finin, onu de\u011fi\u015ftirme veya iyile\u015ftirme yetkisine sahip olmas\u0131d\u0131r.<\/li>\n<\/ul>\n<p>Kontroll\u00fc i\u015flemin grup i\u00e7i finansman i\u00e7ermesi durumunda, kar\u015f\u0131la\u015ft\u0131r\u0131labilir bir i\u015flemin se\u00e7ilmesi i\u00e7in kar\u015f\u0131la\u015ft\u0131rmal\u0131 bir analiz yap\u0131ld\u0131\u011f\u0131nda, yukar\u0131dakilere ek olarak a\u015fa\u011f\u0131daki g\u00f6stergeler de kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r:<\/p>\n<ul>\n<li>Krediyi alan veya bor\u00e7 alan taraf\u0131n veya y\u00fck\u00fcml\u00fcl\u00fckleri garanti edilen taraf\u0131n \u00f6deme g\u00fcc\u00fc ve kredi ge\u00e7mi\u015fi;<\/li>\n<li>Teminat\u0131n niteli\u011fi ve piyasa de\u011feri;<\/li>\n<li>Bor\u00e7 veya kredi verme s\u00fcresi;<\/li>\n<li>Kredinin veya kredinin para birimi;<\/li>\n<li>Faiz oran\u0131 belirleme prosed\u00fcr\u00fc;<\/li>\n<li>Faiz oran\u0131n\u0131n belirlenmesini etkileyen di\u011fer fakt\u00f6rler.<\/li>\n<\/ul>\n<h3>Transfer fiyatland\u0131rmas\u0131 y\u00f6ntemleri<\/h3>\n<p>Transfer fiyatlar\u0131n\u0131n belirlenmesinde a\u015fa\u011f\u0131daki y\u00f6ntemler kullan\u0131l\u0131r:<\/p>\n<ul>\n<li>Fiyat kar\u015f\u0131la\u015ft\u0131rma y\u00f6ntemi - kontroll\u00fc i\u015flem kapsam\u0131nda al\u0131nan veya sa\u011flanan mallar\u0131n (hizmet, i\u015f) fiyat\u0131n\u0131n kontrols\u00fcz i\u015flem i\u00e7indeki fiyatla kar\u015f\u0131la\u015ft\u0131r\u0131larak transfer fiyat\u0131n\u0131n belirlenmesi;<\/li>\n<li>Sonraki (yeniden) sat\u0131\u015f fiyat\u0131 y\u00f6ntemi - sat\u0131n al\u0131nan mal\u0131n yeniden sat\u0131\u015f\u0131 s\u0131ras\u0131nda sat\u0131n alma fiyat\u0131na eklenen yeniden sat\u0131\u015f marj\u0131 ile kontrols\u00fcz i\u015flemlerde olu\u015fan fiyata dahil edilen yeniden sat\u0131\u015f marj\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131larak transfer fiyat\u0131n\u0131n belirlenmesi;<\/li>\n<li>De\u011fer toplama y\u00f6ntemi - kontroll\u00fc faaliyetler \u00e7er\u00e7evesinde sa\u011flanan mallar\u0131n (hizmetler, i\u015f) fiyat\u0131n\u0131, mallar\u0131n (hizmetler, i\u015f) \u00fcretimi i\u00e7in katlan\u0131lan fiili maliyetlerle ve kontrols\u00fcz faaliyetler i\u00e7in kar marj\u0131yla kar\u015f\u0131la\u015ft\u0131rarak transfer fiyat\u0131n\u0131n belirlenmesi ;<\/li>\n<li>K\u00e2rl\u0131l\u0131k y\u00f6ntemi - i\u015fleme taraf olan ki\u015finin kontroll\u00fc i\u015flemler \u00e7er\u00e7evesinde elde etti\u011fi k\u00e2r\u0131n, kontrol d\u0131\u015f\u0131 i\u015flem kapsam\u0131nda uygulanan \u00f6zg\u00fcl a\u011f\u0131rl\u0131kla kar\u015f\u0131la\u015ft\u0131r\u0131larak transfer fiyat\u0131n\u0131n belirlenmesi, burada toplam gelir, gider veya varl\u0131klar\u0131n\u0131n toplam de\u011ferinin kar\u015f\u0131la\u015ft\u0131r\u0131labilir olmas\u0131;<\/li>\n<li>K\u00e2r payla\u015f\u0131m\u0131 y\u00f6ntemi - ayn\u0131 i\u015fletme grubuna \u00fcye i\u015fletmeler aras\u0131nda kontroll\u00fc faaliyetler y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fcnde, kontrols\u00fcz bir i\u015flem \u00e7er\u00e7evesinde belirlenen spesifik a\u011f\u0131rl\u0131\u011f\u0131n, bu i\u015flemden elde edilen k\u00e2r\u0131n spesifik a\u011f\u0131rl\u0131\u011f\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131larak kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131yla; Operasyonun taraflar\u0131ndan her biri, grubun elde etti\u011fi toplam k\u00e2r\u0131n bedelini transfer belirler.<\/li>\n<\/ul>\n<h3>Transfer fiyat\u0131 uygulanarak verginin yeniden hesaplanmas\u0131<\/h3>\n<p>Kar\u015f\u0131la\u015ft\u0131rmal\u0131 analizde kar\u015f\u0131la\u015ft\u0131r\u0131labilir <i style=\"mso-bidi-font-style: normal;\">bir<\/i> bir i\u015flem bulunursa transfer fiyat\u0131 o i\u015fleme ait g\u00f6stergelere g\u00f6re hesaplan\u0131r. E\u011fer <i style=\"mso-bidi-font-style: normal;\">baz\u0131<\/i> bir i\u015flem bulunursa, kar\u015f\u0131la\u015ft\u0131r\u0131lan t\u00fcm i\u015flemlerin se\u00e7ilen g\u00f6stergelerinin say\u0131sal ortalamas\u0131 bulunarak transfer fiyat\u0131 hesaplan\u0131r.<br \/>\nKontroll\u00fc i\u015flemlere ili\u015fkin fiyat (belirli a\u011f\u0131rl\u0131k veya marj), kontrols\u00fcz i\u015flemlere ili\u015fkin transfer fiyat\u0131na (belirli a\u011f\u0131rl\u0131k veya marj) kar\u015f\u0131l\u0131k geliyorsa veya belirli bir aral\u0131k dahilindeyse, vergilerin hesaplanmas\u0131nda fiili fiyat esas al\u0131n\u0131r.<\/p>\n<p><em>Kontroll\u00fc operasyonlar s\u0131ras\u0131nda:\u00a0<\/em><\/p>\n<table class=\"MsoTableGrid\" style=\"border-collapse: collapse; border: none; height: 87px;\" border=\"1\" width=\"1380\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes;\">\n<td style=\"width: 233.75pt; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt;\" valign=\"top\" width=\"312\">Kontroll\u00fc i\u015flemin mal (hizmet, i\u015f) sa\u011flanmas\u0131na ili\u015fkin olmas\u0131 ve <span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\">Sabit bir transfer fiyat\u0131ndan veya aral\u0131\u011f\u0131ndan sabit fiyat:<\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\">daha d\u00fc\u015f\u00fckse, vergilerin hesaplanmas\u0131nda transfer fiyat\u0131 esas al\u0131n\u0131r;<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\"><span style=\"color: #303030; font-size: 11pt; font-family: inherit;\">daha y\u00fcksekse vergiler ger\u00e7ek sat\u0131\u015f fiyat\u0131na g\u00f6re hesaplan\u0131r.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 233.75pt; border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt;\" valign=\"top\" width=\"312\">Kontroll\u00fc i\u015flemin mal (hizmet, i\u015f) al\u0131m\u0131na ili\u015fkin olmas\u0131 ve belirlenen fiyat\u0131n belirlenen transfer fiyat\u0131ndan veya aral\u0131\u011f\u0131ndan b\u00fcy\u00fck olmas\u0131 durumunda:<\/p>\n<ul>\n<li>daha d\u00fc\u015f\u00fckse vergi hesaplamas\u0131 ger\u00e7ek sat\u0131n alma fiyat\u0131na g\u00f6re yap\u0131l\u0131r;<\/li>\n<li>daha y\u00fcksek olmas\u0131 durumunda vergiler transfer fiyat\u0131 \u00fczerinden hesaplan\u0131r.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/tuketim-vergisini-hesaplama-kurallari-v%c9%99-od%c9%99nilm%c9%99si\/\">T\u00fcketim vergisinin hesaplanmas\u0131 ve \u00f6denmesine ili\u015fkin kurallar<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>Transfer qiym\u0259ti &#8211; n\u0259zar\u0259t olunan \u0259m\u0259liyyatlar \u00fczr\u0259 mallar\u0131n (xidm\u0259t, i\u015f) AR Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 &#8220;Transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 t\u0259tbiqi\u201d qaydalar\u0131na uy\u011fun olaraq m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259tidir. B\u0259s bu qaydalara g\u00f6r\u0259 m\u00fcqayis\u0259 edil\u0259n \u0259m\u0259liyyatlar nec\u0259 se\u00e7ilir? Transfer qiym\u0259tinin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fcsullar\u0131 hans\u0131lard\u0131r? Bu yaz\u0131m\u0131zda bu suallar\u0131n\u0131z\u0131n cavab\u0131n\u0131 tapacaqs\u0131n\u0131z. \u00a0 Transfer qiym\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn m\u00fcqayis\u0259 edil\u0259n \u0259m\u0259liyyatlar\u0131n&#8230;<\/p>","protected":false},"author":1,"featured_media":3873,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[106],"class_list":["post-3872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-transfer-qiymti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer qiym\u0259ti n\u0259dir v\u0259 nec\u0259 m\u00fc\u0259yy\u0259n edilir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Transfer qiym\u0259ti - n\u0259zar\u0259t olunan \u0259m\u0259liyyatlar 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