İş kazası neticesinde ödenen manevi tazminat ve yasal faizin, ticari kazancın tespitinde işverenin kusursuzluğu oranında gider olarak indirilebileceği hk.

Yazınızın incelenmesinden, İliniz ........ Vergi Dairesi mükelleflerinden ....... tarafından, kendisine ait işyerinde 12.10.2000 yılında gerçekleşen iş kazası neticesinde iş gücünün % 50'sini kaybeden işçisi tarafından açılan davanın, işçi lehine sonuçlanması üzerine ödenen manevi tazminat ve yasal faizin, ticari kazancın tespitinde gider olarak indirilip indirilemeyeceği hususunda görüş talep edildiği, ilgili mahkeme kararında iş kazasının 6/8 oranında işyeri sahibinin, 2/8 oranında da işçinin kusurundan kaynaklandığı belirtilmiş olduğundan tazminatın gider yazılıp yazılamayacağı konusunda tereddüte düşüldüğü anlaşılmaktadır.

Bilindiği üzere, 193 sayılı Gelir Vergisi Kanunu’nun “İndirilecek Giderler” başlıklı 40. maddesinin 3. bendinde işle ilgili olmak şartıyla, mukavelenameye veya ilam veya kanun emrine istinaden ödenen zarar, ziyan ve tazminatların safi ticari kazancın tespitinde gider olarak dikkate alınabileceği, 41. maddesinin 5. (6.) bendinde ise her türlü para cezaları ve vergi cezaları ile teşebbüs sahibinin suçlarından doğan tazminatların gider olarak indirilemeyeceği hükme bağlanmıştır.

Bu çerçevede, adı geçen mükellefin işyerinde meydana gelen kaza neticesinde bir işçisinin sol kolunu kaybetmesi üzerine ........ İş Mahkemesince verilen karara göre işçinin kazada 2/8 oranında kusuru bulunduğundan, mükellef tarafından ödenen manevi tazminat ve yasal faizlerin 2/8 oranında, Gelir Vergisi Kanunu’nun 40. maddesinin 3. bendine göre gider yazılması mümkün bulunmaktadır.

Ödenen tazminatın, işverenin kusurlu bulunduğu orana tekabül eden tutarının (6/8) ise, safi ticari kazancın tespitinde gider olarak indirilemeyeceği tabiidir.(Maliye Bakanlığı’nın 18.04.2007 Tarih ve B.07.1.GİB.0.40/4019-35370 sayılı Özelgesi)

The renting of the personal vehicle of the taxpayer to his business enterprise

In the event that a taxpayer rents his personal car  to his enterprise based on an agreement, the expenses relating to that car cannot be taken into consideration in the determination of the net commercial earning.
 
As is known, the expenses that are deductible were listed in Article 40 of  Income Tax Code No. 193, and in paragraph 5, it is stated that  expenses for vehicles which are acquired through leasing and which are  part of the enterprise and used in the business can be deducted.
 
Accordingly in order to record the expenses related to vehicles as expense, the car should be acquired by the enterprise through leasing, or should be capitalized by the enterprise and should be used in the business operations of the enterprise.
 
However, in Article 1 of the Code of Obligations, it is stated that a contract is deemed to have been concluded when both parties express their intent reciprocally and in a complementary manner.  Meanwhile, the term “contract” has been defined  in the vocabularies as “ A binding agreement between two or more parties for performing, or refraining from performing, some specified act(s) in exchange for lawful consideration; and a leasing agreement is defined as “An official document, a leasing contract that specifies the reciprocal liabilities”.
 
As could be noted from the above definitions, and the legal provision, a leasing contract is a transaction that concerns the code of obligations and which therefore implicates a legal effect called “liability relation”. In other words, when the concept of liability relation is defined in terns of private law,  it  appears as a legal bond which occurs between two parties, namely the debtor and the creditor where the debtor party is obligated too perform a certain behavior (deed) and where the creditor is entitled to demand the performance of this deed from the debtor.
 
As could be understood from the above explanation, since one person cannot act as a two party at the same time, and accordingly, since a person cannot sign a contract having a legal consequence with himself,  it is not possible for a person to take into consideration the expenses relating to his own vehicle in the determination of the net earnings based on such an agreement. However, provided that the said vehicle is not used for personal purposes and is used exclusively in the company business  as of the date of its capitalization off the company, the expenses and the depreciation allowance set aside for the vehicle, can be deducted from the  commercial earnings.
(Ruling of the Ministry of Finance dated 13.04.2007, numbered B.07.1.GİB.0.40/4015-33893 ) Muhasebe Vergi