ACCOUNTING OF TRANSIT TRADE AND TRANSIT TRANSPORTATION ACTIVITIES AND EVALUATION THESE IN TERMS OF VALUE ADDED TAX

Yıl 2019, Cilt: 7 Sayı: 1, 221 - 235, 30.04.2019

Gökhan Baral , Yaser Gürsoy

https://doi.org/10.22139/jobs.499843

Cited By: 1

Öz

EXTENDED ABSTRACT

Transit transportation is providing transportation service with the aim of delivering a good receiving it from the seller and transporting over the third countries in compliance with the international transportation regulations. In the literature, the term of logistics is being used more often instead of transit transportation, transportation of equipment and personnel, supply, maintenance and renewal of military equipment. Logistics terms consist of transportation, storing, stock tracking, loading, discharging, order processing, packaging, purchasing and information processing activities. Logistic activities allow suppliers to sustain long-term commercial activities based on win-win relation. In such case, it creates a performance increasing effect for the businesses and provides loyal customers to businesses. Many successful businesses take competitive advantage as a result of logistic activities. Transit transportation is getting confused with transit trade in practice. But mainly these two activities are separated in some extents in practice. One has international trade good purchase and sale. The other has the service of transportation. Transit transportation is providing transportation service with the aim of delivering a good receiving it from the seller and transporting over the third countries in compliance with the international transportation regulations.

In our study; Transportation that begins in Turkey and ends in abroad, transportation that begins in Turkey and ends in Turkey and transportation that begins in abroad and ends in Turkey were evaluated in terms of accounting and value-added tax (VAT). It is a must to make money transfers via banks for the transit trade. Provisions of import foreign exchange are applied for the issue of transit trade purchase invoice and payment of invoice amounts, and provisions of foreign export exchange are applied for the issue of sale invoice and collection of sales revenues. Selling rate of exchange is applied for transit trade purchase invoices and buying rate of exchange is applied for sale invoices. Delivery of the goods of which transit regime in customs regulations are applied on exempts from VAT. Delivery of goods abroad and services both performed and get benefited abroad are not under the topic of VAT. The VAT cannot be calculated over the operation that is not performed in Turkey. Customs the Declaration Form relating to good subject to transit trade is issued with different code. Sales of goods in transit trade are certified with an invoice. These are not under the topic of VAT as they are subjected to be nationalized. But Form (Ba) is issued for purchase of good and service and Form (Bs) is issued for sale of good and service. Accounting operation of the goods subject to transit trade that are purchased with an invoice from abroad by the companies who are taxpayers in Turkey is conducted by purchase invoice and accounting of sales is conducted with sales invoice. Transportation that starts in a country and ends after passing through at least one country is called as transit transportation. Transit transportation is the operation of carrying both passengers and goods that consist transportations performed through the countries instead of the countries of beginning and ending countries. Transit goods can be carried between third country borders without paying any tax, charge and fees according to the Contract of Transit International Route. The VAT is exempted for the transportation operations held between Transit and Turkey with foreign countries. 

Delivery of Diesel to the tanks of trucks, trailers, and the cooling unit of semi-trailers is exempted from VAT. Also, load and passenger transportation that are performed with sea, air, highway and railway are exempted from VAT. If the transportation relating to the export starts and ends inland in the customs VAT is applied in the transportation service invoice. If the goods are loaded to a different vehicle and exported, this second vehicle is exempted from service VAT. Transportation begins in Turkey and ends in a free zone in Turkey and logistics services are subjected to VAT. Issuing inland, abroad and free zone transportation and logistics invoices separately will be beneficial for VAT exemption application and separation. As the local ships and planes bear the qualification of “branch” operating abroad on behalf of the local company, it included in the scope of export, if Customs Declaration is issued. 

In our Study; incomprehensibility between transit trade and transit transportation is tried to be removed. The subject is handled in terms of tax, exchange rate valuation and Value Added Tax. Accounting records are examined in terms of providing and receiving transportation activities in export and import. It is aimed to create awareness for the ones who are providing and receiving transportation activities. 

Anahtar Kelimeler

Keywords: Transit Trade, Transit Transportation, Taxation

TRANSİT TİCARET VE TRANSİT TAŞIMACILIK FAALİYETLERİNİN MUHASEBELEŞTİRİLMESİ VE KATMA DEĞER VERGİSİ AÇISINDAN DEĞERLENDİRİLMESİ

Öz

Amaç: Transit taşımacılık, uygulamada transit ticaret ile karıştırılmaktadır. Fakat aslında uygulamada iki faaliyet birbirinden bazı açılardan ayrışmaktadır. Uluslararası ticarette transit ticaret ve transit taşımacılık birbirinden ayrı işlemlerdir. Birinde, uluslararası ticaret, mal alışı ve satış vardır. Diğerinde ise taşımacılık hizmeti vardır. Bu çalışmada transit ticaret ve transit taşımacılık faaliyetlerinin veri uygulamaları, döviz kurlarının değerleme işlemleri ve katma değer vergi istisnası açılarından incelenmesi ve farklılıkların ortaya konulması amaçlanmıştır.

Yöntem: Araştırmanın yönteminde özellikle kanun maddeleri açısından ikincil verilerden yararlanıldığı ileri sürülebilir.

Bulgular: Transit taşımacılık, bir malı satıcısından teslim alıp, uluslararası taşıma kurallarına göre, üçüncü ülkeler üzerinden geçirmek suretiyle, başka bir ülkedeki alıcısına teslim etmek amacıyla taşıma hizmeti vermektir. Literatürde, transit taşımacılık yerine, ekipman ve personelin taşınması, askeri techizatların tedariki, bakımı ve yenilenmesi gibi faaliyetleri içeren lojistik kavramı daha sık kullanılmaktadır. Lojistik kavramı günümüzde; taşımacılık, depolama, stok takibi, yükleme, boşaltma, sipariş işleme, ambalajlama, satın alma ve bilgi işlem faaliyetlerinin tamamını kapsamaktadır. Lojistik faaliyetler, tedarikçilere kazan-kazan ilişkisine dayanan uzun süreçli ticari faaliyetlerin sürmesine imkân vermektedir. Bu durumda işletmelerin performansını artırıcı etki oluşturmakta ve işletmelere sadık müşteriler sağlamaktadır. Başarılı birçok işletme, lojistik faaliyetleri sonucunda rekabet avantajı elde etmektedir. Araştırma bulguları, iki faaliyetin anlam olarak ve muhasebeleştirme uygulamaları bağlamında farklılık arz ettiğini göstermektedir. 

Sonuç: Bulgular, ilgili literatür ve ilgili kanun maddeleri ile karşılaştırılarak araştırmacılar ve uygulayıcılar için önerilerde bulunulmuştur.

Anahtar Kelimeler

Transit taşımacılık, transit ticaret, katma değer vergisi

Kaynakça

• Çengel, Ö.(2008).Tedarik Zinciri Yönetimi ve Lojistik Sektöründe Bir Araştırma. İstanbul: Bigart YayınlarıBakkal, M. ve Oflaz, A. (2011). Lojistik Bilgi Sistemleri. İstanbul: Hiperlink Yayınları. Özdemir, A. (2010). Lojistiğin Temel Kavramları .Eskişehir: Anadolu Üniv Yayınları. Gümüş, Y. (2009). Lojistik Faaliyetlerin Rekabet Stratejileri ve İşletme Karı ile Olan İlişkisi. Muhasebe ve Finansman Dergisi, Sayı:41.Gürsoy, Y. (2017a). Dış Ticaret İşlemleri Yönetimi. Bursa. Ekin Basım Yayın Dağıtım. Gürsoy, Y. (2017b). Dış Ticaret İşlemleri Muhasebesi. Bursa. Ekin Basım Yayın Dağıtım.Gürsoy, Y. (2018). Hizmet İşletmelerinde Muhasebe Uygulamaları. Bursa. Ekin Basım Yayın Dağıtım.11.s.n. KDV Genel Tebliği. 17.02.2017 tarih ve 29980 s. R.G. ile yapılan değişiklik.KDV Kanunu Md. 17 17.02.2017 tarih ve 29980 s. R.G. ile yapılan değişiklik.