{"id":6189,"date":"2026-05-13T03:03:28","date_gmt":"2026-05-13T03:03:28","guid":{"rendered":"https:\/\/www.sutyo.com\/yeni-transfer-fiyatlandirmasi-kurallari-vergi-denetimini-guclendirmeye-hazirlaniyor\/"},"modified":"2026-05-13T03:03:28","modified_gmt":"2026-05-13T03:03:28","slug":"yeni-transfer-fiyatlandirmasi-kurallari-vergi-denetimini-guclendirmeye-hazirlaniyor","status":"publish","type":"post","link":"https:\/\/www.sutyo.com\/tr\/yeni-transfer-fiyatlandirmasi-kurallari-vergi-denetimini-guclendirmeye-hazirlaniyor\/","title":{"rendered":"Yeni transfer fiyatland\u0131rmas\u0131 kurallar\u0131 vergi denetimini g\u00fc\u00e7lendirmeye haz\u0131rlan\u0131yor"},"content":{"rendered":"
\n

Ruanda’n\u0131n yeni yay\u0131mlanan transfer fiyatland\u0131rmas\u0131 y\u00f6netmelikleri<\/strong>, ilgili \u015firketler aras\u0131ndaki i\u015flemlerin denetimini g\u00fc\u00e7lendirmesi ve m\u00fckellefler ile vergi idaresi aras\u0131ndaki anla\u015fmazl\u0131klar\u0131 azaltmas\u0131 bekleniyor.<\/p>\n

Reformlar, transfer fiyatland\u0131rmas\u0131n\u0131, basitle\u015ftirilmi\u015f muhasebe y\u00f6ntemlerini ve m\u00fckelleflerin zararlar\u0131n\u0131 be\u015f vergi d\u00f6neminin \u00f6tesine ta\u015f\u0131mas\u0131na y\u00f6nelik yetkilendirmeyi kapsayan 29 Nisan tarihli bir Bakanl\u0131k Kararnamesi<\/strong>‘nde yer al\u0131yor.<\/p>\n

Transfer fiyatland\u0131rmas\u0131, ortak m\u00fclkiyet veya kontrol alt\u0131ndaki kurulu\u015flar aras\u0131nda el de\u011fi\u015ftiren mal, hizmet veya varl\u0131klar\u0131n fiyatland\u0131r\u0131lmas\u0131n\u0131 ifade eder. Bu t\u00fcr i\u015flemler kurumsal gruplar i\u00e7inde ger\u00e7ekle\u015fti\u011finden, vergi otoriteleri k\u00e2r\u0131n y\u00fcksek vergi b\u00f6lgelerinden d\u00fc\u015f\u00fck vergi b\u00f6lgelerine aktar\u0131lmas\u0131n\u0131 \u00f6nlemek amac\u0131yla bu i\u015flemleri yak\u0131ndan takip eder.<\/p>\n

ENSAfrica’da vergi avukat\u0131 ve ortak olan Dieudonn\u00e9 Nzafashwanayo<\/strong>, ilgili \u015firketlerin yasal olarak ayr\u0131 olmalar\u0131na kar\u015f\u0131n \u00e7o\u011funlukla ortak denetim alt\u0131nda kald\u0131\u011f\u0131n\u0131, bunun da normal piyasa ko\u015fullar\u0131n\u0131 yans\u0131tmayan fiyatland\u0131rma kararlar\u0131na zemin haz\u0131rlayabilece\u011fini belirtti.<\/p>\n

“D\u00fc\u015f\u00fck vergili bir b\u00f6lgede faaliyet g\u00f6steren bir \u015firketin Ruanda’daki bir \u015firketle i\u015f yapt\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnebilirsiniz. Kurulu\u015flar yasal olarak ayr\u0131, ancak ekonomik olarak ba\u011flant\u0131l\u0131 olsa dahi, hizmet veya mallar piyasa de\u011feriyle tutars\u0131z bi\u00e7imde fiyatland\u0131r\u0131labilir”<\/em> diye a\u00e7\u0131klad\u0131.<\/p>\n

Nzafashwanayo, Ruanda’n\u0131n daha \u00f6nce 2022 Gelir Vergisi Kanunu<\/strong>‘nun ard\u0131ndan ge\u00e7i\u015f d\u00f6neminde y\u00fcr\u00fcrl\u00fckte kalan 2020 Bakanl\u0131k Kararnamesi<\/strong> kapsam\u0131nda transfer fiyatland\u0131rmas\u0131 kurallar\u0131n\u0131 uygulad\u0131\u011f\u0131n\u0131 belirtti. Ancak bu ge\u00e7i\u015f d\u00f6neminin sona ermesinin ard\u0131ndan yetkililer, bo\u015flu\u011fu doldurmak i\u00e7in OECD Transfer Fiyatland\u0131rmas\u0131 Rehberi<\/strong> ve BM Transfer Fiyatland\u0131rmas\u0131 El Kitab\u0131<\/strong> gibi uluslararas\u0131 standartlara ba\u015fvurdu.<\/p>\n

“Yeni kurallar\u0131n yay\u0131mlanmas\u0131yla bu bo\u015fluk giderildi. Temel geli\u015fmelerden biri, Pe\u015fin Fiyatland\u0131rma Anla\u015fmalar\u0131 (APA)<\/strong> i\u00e7in daha net bir \u00e7er\u00e7evenin getirilmesidir”<\/em> dedi.<\/p>\n

APA’lar, ilgili taraf i\u015flemlerinin nas\u0131l fiyatland\u0131r\u0131laca\u011f\u0131n\u0131 ve hangi y\u00f6ntemlerin kullan\u0131laca\u011f\u0131n\u0131 i\u015flemler ger\u00e7ekle\u015fmeden \u00f6nce \u00f6nceden tan\u0131mlayan, m\u00fckellefler ile Ruanda Gelir \u0130daresi (RRA)<\/strong> aras\u0131ndaki d\u00fczenlemelerdir.<\/p>\n

Yeni \u00e7er\u00e7eve kapsam\u0131nda APA’lardan yaln\u0131zca y\u0131ll\u0131k cirosu en az 600 milyon Ruanda Frang\u0131<\/strong> olan ve ilgili taraf i\u015flemleri 100 milyon Ruanda Frang\u0131’n\u0131 a\u015fan<\/strong> m\u00fckellefler yararlanabilecek. Anla\u015fmalar \u00fc\u00e7 y\u0131l<\/strong> ge\u00e7erli olup bir kez yenilenebilecek.<\/p>\n

Nzafashwanayo, anla\u015fmalar\u0131n fiyatland\u0131rma y\u00f6ntemleri, k\u00e2r marjlar\u0131 ve de\u011ferleme yakla\u015f\u0131mlar\u0131 gibi konularda kesinlik sa\u011flad\u0131\u011f\u0131n\u0131 ve gelecekteki anla\u015fmazl\u0131klar\u0131n azalt\u0131lmas\u0131na yard\u0131mc\u0131 oldu\u011funu belirtti.<\/p>\n

Y\u00f6netmelikler ayn\u0131 zamanda kontroll\u00fc i\u015flemlere dahil olan \u015firketlerin; vergi idaresinin talebi \u00fczerine yedi g\u00fcn i\u00e7inde<\/strong> sunulmas\u0131 gereken yerel ve ana dosyalar dahil olmak \u00fczere ayr\u0131nt\u0131l\u0131 transfer fiyatland\u0131rmas\u0131 belgeleri tutmas\u0131n\u0131 da zorunlu k\u0131l\u0131yor.<\/p>\n

“Pek \u00e7ok durumda anla\u015fmazl\u0131klar, do\u011fru y\u00f6ntemin kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131 veya uygulanan marjlar\u0131n makul olup olmad\u0131\u011f\u0131 konusunda ortaya \u00e7\u0131kmaktad\u0131r. APA \u00e7er\u00e7evesinin, \u00f6nceden netlik sa\u011flayarak bu t\u00fcr anla\u015fmazl\u0131klar\u0131 azaltmas\u0131 beklenmektedir”<\/em> dedi.<\/p>\n

Nzafashwanayo, reformlar\u0131n Ruanda’n\u0131n \u00e7er\u00e7evesini uluslararas\u0131 vergi standartlar\u0131na yakla\u015ft\u0131rd\u0131\u011f\u0131n\u0131 ve s\u0131n\u0131r \u00f6tesi kurumsal i\u015flemlerin denetimini g\u00fc\u00e7lendirdi\u011fini de ekledi.<\/p>\n

Piyasa Ko\u015fullar\u0131nda E\u015fitlik \u0130lkesi<\/strong><\/p>\n

Bakanl\u0131k Kararnamesi ayn\u0131 zamanda emsallere uygunluk ilkesini<\/strong> de g\u00fc\u00e7lendiriyor; ilgili \u015firketler aras\u0131ndaki i\u015flemlerin, ba\u011f\u0131ms\u0131z i\u015fletmeler aras\u0131nda normal piyasa ko\u015fullar\u0131nda ger\u00e7ekle\u015ftiriliyormu\u015f gibi fiyatland\u0131r\u0131lmas\u0131n\u0131 zorunlu k\u0131l\u0131yor.<\/p>\n

Vergi otoriteleri, fiyatland\u0131rma veya k\u00e2r marjlar\u0131n\u0131n piyasa ger\u00e7ekli\u011fiyle tutars\u0131z g\u00f6r\u00fcnd\u00fc\u011f\u00fc i\u015flemleri inceleme ve d\u00fczeltme yetkisine sahip olurken, \u015firketlerin fiyatland\u0131rma kararlar\u0131n\u0131 desteklemek i\u00e7in tan\u0131nm\u0131\u015f transfer fiyatland\u0131rmas\u0131 y\u00f6ntemlerine dayanmas\u0131 gerekiyor.<\/p>\n

Garnet Partners Ltd’de Vergi ve D\u00fczenleyici Ortak olan Angello Musinguzi<\/strong>, g\u00fcncellenen kurallar\u0131n RRA’n\u0131n grup i\u015flemleri i\u00e7indeki \u015fi\u015firilmi\u015f maliyetleri veya d\u00fc\u015f\u00fck beyan edilmi\u015f k\u00e2rlar\u0131 tespit etme kapasitesini art\u0131rd\u0131\u011f\u0131n\u0131 vurgulad\u0131.<\/p>\n

“Bu h\u00fck\u00fcmler, kontroll\u00fc i\u015flemlerin de\u011ferlendirilmesi i\u00e7in daha net bir \u00e7er\u00e7eve sunmakta ve vergilendirmenin i\u00e7 fiyatland\u0131rma yap\u0131lar\u0131 yerine ger\u00e7ek ekonomik faaliyeti yans\u0131tmas\u0131n\u0131 sa\u011flamaktad\u0131r”<\/em> dedi.<\/p>\n

Musinguzi, yedi g\u00fcnl\u00fck belge sunma zorunlulu\u011funun<\/strong> \u015firketleri s\u00fcrekli kay\u0131t tutmaya, yaln\u0131zca denetim s\u00fcre\u00e7lerinde de\u011fil her an haz\u0131r olmaya y\u00fck\u00fcml\u00fc k\u0131ld\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 \u00e7izdi.<\/p>\n

“Kay\u0131tlar \u00f6nceden d\u00fczg\u00fcn tutulmad\u0131ysa yedi g\u00fcn i\u00e7inde t\u00fcm belgeleri bir araya getirmek pratik de\u011fildir. Bu nedenle \u015firketlerin, talep \u00fczerine an\u0131nda sunmak \u00fczere g\u00fcncel belgeler haz\u0131r bulundurmas\u0131 beklenmektedir”<\/em> dedi.<\/p>\n

KPMG Rwanda’da Vergi ve Hukuki Hizmetler M\u00fcd\u00fcr\u00fc Joel Namaya<\/strong>, basitle\u015ftirilmi\u015f muhasebe y\u00f6ntemlerine yap\u0131lan at\u0131flar\u0131n ve di\u011fer h\u00fck\u00fcmlerin, kurumsal vergilendirme ve transfer fiyatland\u0131rmas\u0131n\u0131 d\u00fczenleyen mevcut kurallar\u0131n bir rafine edilmesi niteli\u011finde oldu\u011funu belirtti.<\/p>\n

“Reformlar, esas olarak vergi \u00e7er\u00e7evesini k\u00f6kl\u00fc bi\u00e7imde de\u011fi\u015ftirmek yerine \u015firketlerin k\u00e2rlar\u0131n\u0131 ve ilgili taraf i\u015flemlerini nas\u0131l gerek\u00e7elendirdi\u011fi konusunda netlik ve tutarl\u0131l\u0131\u011f\u0131 iyile\u015ftirmeyi ama\u00e7lamaktad\u0131r”<\/em> dedi.<\/p>\n

Reformun y\u00f6n\u00fcn\u00fcn rejimi de\u011fi\u015ftirmek de\u011fil, yap\u0131y\u0131 g\u00fc\u00e7lendirmek ve denetimi s\u0131k\u0131la\u015ft\u0131rmak<\/strong> oldu\u011funu ekleyerek uyumun daha \u015feffaf ve tutarl\u0131 hale gelece\u011fini vurgulad\u0131.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Ruanda’n\u0131n yeni yay\u0131mlanan transfer fiyatland\u0131rmas\u0131 y\u00f6netmelikleri, ilgili \u015firketler aras\u0131ndaki i\u015flemlerin denetimini g\u00fc\u00e7lendirmesi ve m\u00fckellefler ile vergi idaresi aras\u0131ndaki anla\u015fmazl\u0131klar\u0131 azaltmas\u0131 bekleniyor. Reformlar, transfer fiyatland\u0131rmas\u0131n\u0131, basitle\u015ftirilmi\u015f muhasebe y\u00f6ntemlerini ve m\u00fckelleflerin zararlar\u0131n\u0131 be\u015f vergi d\u00f6neminin \u00f6tesine ta\u015f\u0131mas\u0131na y\u00f6nelik yetkilendirmeyi kapsayan 29 Nisan tarihli bir Bakanl\u0131k Kararnamesi‘nde yer al\u0131yor. Transfer fiyatland\u0131rmas\u0131, ortak m\u00fclkiyet veya kontrol alt\u0131ndaki kurulu\u015flar aras\u0131nda … Okumaya devam et “Yeni transfer fiyatland\u0131rmas\u0131 kurallar\u0131 vergi denetimini g\u00fc\u00e7lendirmeye haz\u0131rlan\u0131yor”<\/span><\/a><\/p>","protected":false},"author":1271,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[393],"tags":[],"class_list":["post-6189","post","type-post","status-publish","format-standard","hentry","category-hayvancilik"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts\/6189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/users\/1271"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/comments?post=6189"}],"version-history":[{"count":0,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts\/6189\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/media?parent=6189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/categories?post=6189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/tags?post=6189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}