{"id":3507,"date":"2026-04-15T12:54:39","date_gmt":"2026-04-15T12:54:39","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3507"},"modified":"2026-04-15T12:54:41","modified_gmt":"2026-04-15T12:54:41","slug":"2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/","title":{"rendered":"2025 D\u00f6nemi Transfer Fiyatland\u0131rmas\u0131 Dosyas\u0131: Kurumlar Vergisi \u00d6ncesi Son Haz\u0131rl\u0131klar"},"content":{"rendered":"<p>Kurumlar Vergisi beyanname d\u00f6nemi yakla\u015f\u0131rken, \u015firketlerin en kritik \u00f6devlerinden biri olan <strong>Transfer Fiyatland\u0131rmas\u0131 (TF)<\/strong> y\u00fck\u00fcml\u00fcl\u00fckleri tekrar g\u00fcndemde. 2025 y\u0131l\u0131 i\u015flemlerini kapsayan raporlama ve form doldurma s\u00fcre\u00e7leri, sadece yasal bir zorunluluk de\u011fil, ayn\u0131 zamanda olas\u0131 bir vergi incelemesinde &#8220;g\u00fcvenli liman&#8221; niteli\u011fi ta\u015f\u0131yor.<\/p>\n\n\n\n<p>Peki, bu y\u0131l hangi belgeleri haz\u0131rlaman\u0131z, neleri beyan etmeniz gerekiyor? \u0130\u015fte ad\u0131m ad\u0131m TF rehberi:<\/p>\n\n\n\n<p><strong>1. Transfer Fiyatland\u0131rmas\u0131 Raporu ve Formu Nedir?<\/strong><\/p>\n\n\n\n<p>Bir\u00e7ok m\u00fckellef bu iki kavram\u0131 kar\u0131\u015ft\u0131rsa da ikisi farkl\u0131 sorumluluklar y\u00fckler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TF Raporu (Y\u0131ll\u0131k Dok\u00fcmantasyon):<\/strong> \u015eirketin ili\u015fkili ki\u015filerle yapt\u0131\u011f\u0131 mal veya hizmet al\u0131m\/sat\u0131m i\u015flemlerini; i\u015flev, risk ve varl\u0131k analizleri e\u015fli\u011finde detayland\u0131ran kapsaml\u0131 bir y\u0131ll\u0131k analizdir. Bu raporun beyanname tarihine kadar <strong>haz\u0131rlan\u0131p muhafaza edilmesi<\/strong> gerekir. Vergi dairesi talep ederse 15 g\u00fcn i\u00e7inde sunulmas\u0131 zorunludur.<\/li>\n\n\n\n<li><strong>TF Formu:<\/strong> Kurumlar vergisi beyannamesinin bir eki olarak <strong>elektronik ortamda<\/strong> doldurulur. \u0130li\u015fkili ki\u015filerle yap\u0131lan i\u015flemlerin \u00f6zet bilgilerini i\u00e7eren bir beyan niteli\u011findedir.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Haz\u0131rlama Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Kimlerde?<\/strong><\/p>\n\n\n\n<p>Y\u00fck\u00fcml\u00fcl\u00fck kapsam\u0131, m\u00fckellefin ba\u011fl\u0131 oldu\u011fu vergi dairesine ve i\u015flem t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fmektedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>M\u00fckellef Grubu<\/strong><\/td><td><strong>TF Raporu Kapsam\u0131<\/strong><\/td><td><strong>TF Formu Kapsam\u0131<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>B\u00fcy\u00fck M\u00fckellefler V.D. M\u00fckellefleri<\/strong><\/td><td>Hem Yurt \u0130\u00e7i hem Yurt D\u0131\u015f\u0131 i\u015flemler<\/td><td>T\u00fcm i\u015flemler<\/td><\/tr><tr><td><strong>Di\u011fer Kurumlar Vergisi M\u00fckellefleri<\/strong><\/td><td>Sadece Yurt D\u0131\u015f\u0131 i\u015flemler<\/td><td>T\u00fcm i\u015flemler<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Not: Transfer fiyatland\u0131rmas\u0131 formu, t\u00fcm kurumlar vergisi m\u00fckellefleri taraf\u0131ndan (i\u015flem varsa) beyanname ekinde doldurulmal\u0131d\u0131r.<\/em><\/p>\n\n\n\n<p><strong>3. Kritik Tarih: Ne Zamana Kadar Haz\u0131r Olmal\u0131?<\/strong><\/p>\n\n\n\n<p>Zamanlama, cezalardan korunmak i\u00e7in en \u00f6nemli unsurdur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TF Raporu:<\/strong> \u0130lgili hesap d\u00f6nemine ait Kurumlar Vergisi beyannamesinin verilme s\u00fcresinin sonuna kadar haz\u0131r edilmelidir.<\/li>\n\n\n\n<li><strong>TF Formu:<\/strong> Kurumlar Vergisi beyannamesi ile <strong>e\u015f zamanl\u0131 olarak<\/strong> elektronik ortamda g\u00f6nderilmelidir.<\/li>\n<\/ul>\n\n\n\n<p><strong>4. %50 \u0130ndirimli Ceza Korumas\u0131: Neden \u00d6nemli?<\/strong><\/p>\n\n\n\n<p>Transfer fiyatland\u0131rmas\u0131 belgelendirmesini tam ve zaman\u0131nda yapan m\u00fckellefler i\u00e7in kanun \u00e7ok \u00f6nemli bir te\u015fvik sunuyor:<\/p>\n\n\n\n<p>E\u011fer belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri eksiksiz yerine getirilmi\u015fse, olas\u0131 bir tarhiyat durumunda &#8220;\u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131&#8221; nedeniyle kesilecek <strong>vergi ziya\u0131 cezas\u0131 %50 indirimli<\/strong> uygulan\u0131r.<\/p>\n\n\n\n<p>Yani raporu vaktinde haz\u0131rlamak, \u015firketi sadece usuls\u00fczl\u00fck cezalar\u0131ndan de\u011fil, a\u011f\u0131r vergi ziya\u0131 maliyetlerinden de korur. Y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi durumunda ise VUK m\u00fckerrer 355. madde uyar\u0131nca \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 ile kar\u015f\u0131la\u015f\u0131labilir.<\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Kurumlar Vergisi beyanname d\u00f6nemi yakla\u015f\u0131rken, \u015firketlerin en kritik \u00f6devlerinden biri olan Transfer Fiyatland\u0131rmas\u0131 (TF) y\u00fck\u00fcml\u00fcl\u00fckleri tekrar g\u00fcndemde. 2025 y\u0131l\u0131 i\u015flemlerini kapsayan raporlama ve form doldurma s\u00fcre\u00e7leri, sadece yasal bir zorunluluk de\u011fil, ayn\u0131 zamanda olas\u0131 bir vergi incelemesinde &#8220;g\u00fcvenli liman&#8221; niteli\u011fi ta\u015f\u0131yor. Peki, bu y\u0131l hangi belgeleri haz\u0131rlaman\u0131z, neleri beyan etmeniz gerekiyor? \u0130\u015fte ad\u0131m ad\u0131m TF [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3507","post","type-post","status-publish","format-standard","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2025 D\u00f6nemi Transfer Fiyatland\u0131rmas\u0131 Dosyas\u0131: Kurumlar Vergisi \u00d6ncesi Son Haz\u0131rl\u0131klar - Mali Y\u00f6ntem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 D\u00f6nemi Transfer Fiyatland\u0131rmas\u0131 Dosyas\u0131: Kurumlar Vergisi \u00d6ncesi Son Haz\u0131rl\u0131klar - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"Kurumlar Vergisi beyanname d\u00f6nemi yakla\u015f\u0131rken, \u015firketlerin en kritik \u00f6devlerinden biri olan Transfer Fiyatland\u0131rmas\u0131 (TF) y\u00fck\u00fcml\u00fcl\u00fckleri tekrar g\u00fcndemde. 2025 y\u0131l\u0131 i\u015flemlerini kapsayan raporlama ve form doldurma s\u00fcre\u00e7leri, sadece yasal bir zorunluluk de\u011fil, ayn\u0131 zamanda olas\u0131 bir vergi incelemesinde &#8220;g\u00fcvenli liman&#8221; niteli\u011fi ta\u015f\u0131yor. Peki, bu y\u0131l hangi belgeleri haz\u0131rlaman\u0131z, neleri beyan etmeniz gerekiyor? \u0130\u015fte ad\u0131m ad\u0131m TF [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.maliyontem.com.tr\/en\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\" \/>\n<meta property=\"og:site_name\" content=\"Mali Y\u00f6ntem\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-15T12:54:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T12:54:41+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/912e4f0f62f9afe848f0020518e29680\"},\"headline\":\"2025 D\u00f6nemi Transfer Fiyatland\u0131rmas\u0131 Dosyas\u0131: Kurumlar Vergisi \u00d6ncesi Son Haz\u0131rl\u0131klar\",\"datePublished\":\"2026-04-15T12:54:39+00:00\",\"dateModified\":\"2026-04-15T12:54:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\"},\"wordCount\":690,\"publisher\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/#organization\"},\"articleSection\":[\"Mali Y\u00f6ntem G\u00fcndem\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\",\"url\":\"https:\/\/www.maliyontem.com.tr\/2025-donemi-transfer-fiyatlandirmasi-dosyasi-kurumlar-vergisi-oncesi-son-hazirliklar\/\",\"name\":\"2025 D\u00f6nemi Transfer Fiyatland\u0131rmas\u0131 Dosyas\u0131: Kurumlar Vergisi \u00d6ncesi Son Haz\u0131rl\u0131klar - 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