Publication: Türkiye’de elementer sigorta şirketlerince ayrılan teknik karşılıklar ve diğer karşılıkların
kurumlar vergisi açısından değerlendirilmesi
Abstract
Mali tabloların en önemli kalemlerinden birini oluşturan, aynı zamanda Kurum Kazancının belirlenmesinde de büyük bir etkiyi meydana getiren karşılıklar; Sigorta şirketlerinin düzenlediği sözleşmelerden kaynaklanan sorumluluklarının Sigortacılık Mevzuatına göre mali tablolara yansıması olarak tanımlanabilir. Sigorta Teknik Karşılıkları ile ilgili en temel hukuksal kaynak niteliğinde olan 5684 sayılı Sigortacılık Kanunu, çerçeve kanun niteliğinde olup, usul ve esaslarla ilgili uygulama ve düzenlemeler genel çerçevesi çizilmeden ikincil mevzuata bırakılmıştır. Sigortacılık Kanunu’nun Teknik Karşılıkları düzenleyen 16. maddesinin 9 nolu bendi ise ikincil mevzuata bırakılan düzenlemelerin yönetmelik ile yapılacağını hüküm altına almıştır. Teknik karşılıkların büyük çoğunluğu, değerleme ölçüsü olamayan, belirsizlik içeren, geçmişe dayalı ve istatistikî verilerden oluşan, ihtiyatlılık kavramı gereğince ayrılan tahmini ve yaklaşık değerlerdir. Bu çalışmada, Türk Sigorta Sektöründe Hayat Dışı branşlarda faaliyet gösteren sigorta ve reasürans şirketlerinin mali tablolarında yer alan Teknik ve Diğer Karşılıkların Kurumlar Vergisi karşısındaki durumu incelenmiş ve bu karşılıkların Kurum Kazancı üzerindeki etkileri ortaya konulmuştur. Karşılıkların Kurum Kazancının tespitinde gelir veya gider olarak dikkate alınabilmeleri için gerekli olan düzenlemelerin değerlendirilmesinde, verginin yasallığı ilkesi göz ardı edilmemiştir. 5520 sayılı Kurumlar Vergisi Kanunu’nun 8. maddesi ile Kurum Kazancının tespitinde ayrıca indirim konusu yapılacak olan Sigorta Teknik Karşılıkları ile ilgili düzenlemelerin, verginin yasallığı ilkesinin bir sonucu olarak belirginlik içermesi gerektiği halde, sigortacılık mevzuatı ve uygulamalarına bırakmış olması, düzenleme ve uygulamaların hukuksal ilkeler açısından incelenmesini de zorunlu kılmıştır. gorta, Reasürans, Teknik Karşılıklar, Diğer Karşılıklar, Kurum Kazancı, Vergiyi Doğuran Olay, Tahakkuk, Gelir, Gider.
Provisions, which can be defined as the incidence of the responsibilities of insurance companies arising from insurance contracts to financial statements in accordance with the insurance legislation, not only are one of the most important items of the financial statements, but also create a certain impact in determining the Corporate Earnings. Insurance Law No. 5684, as the basic legal source of Insurance Technical Provisions, is a framework law and practices and arrangements regarding procedures and principles have been left to the secondary or delegated legislation without setting the general guidelines. The 9th item of 16th article of Insurance Law regulating the Technical Provisions states that the arrangements left to the secondary legislation are going to be made through regulations. Most of the technical provisions are estimated and approximate values, which have no certain measurement or evaluation criteria, which are indefinite, which are based on antecedent and precedent data and which are reserves in accordance with the notion of prudence. In this study, Technical and Other Provisions in the financial statements of insurance and reinsurance companies conducting Non-Life business in the Turkish Insurance Market in relation to Corporate Tax have been analyzed and the effects of these provisions on Corporate Earnings have been presented. The principle of legality of taxation has been also taken into account in evaluating the necessary legal arrangements in order to consider the provisions as incomes or expenses in the determination of Corporate Earnings. Although The Insurance Technical Provisions are separately deducted in the calculation of Corporate Earnings in accordance with the 8th article of Corporate Tax Law No. 5520. Since arrangements regarding Insurance Technical Provisions have been left to the secondary legislation, although these provisions have to be certain in accordance with the principle of legality of taxation, it became necessary to analyze practices and arrangements in considering the fundamental principle of law. Key Words: Insurance, Reinsurance, Technical Provisions, Other Provisions, Corporate Earnings, Taxable Event, Recognition, Income, Expense
Provisions, which can be defined as the incidence of the responsibilities of insurance companies arising from insurance contracts to financial statements in accordance with the insurance legislation, not only are one of the most important items of the financial statements, but also create a certain impact in determining the Corporate Earnings. Insurance Law No. 5684, as the basic legal source of Insurance Technical Provisions, is a framework law and practices and arrangements regarding procedures and principles have been left to the secondary or delegated legislation without setting the general guidelines. The 9th item of 16th article of Insurance Law regulating the Technical Provisions states that the arrangements left to the secondary legislation are going to be made through regulations. Most of the technical provisions are estimated and approximate values, which have no certain measurement or evaluation criteria, which are indefinite, which are based on antecedent and precedent data and which are reserves in accordance with the notion of prudence. In this study, Technical and Other Provisions in the financial statements of insurance and reinsurance companies conducting Non-Life business in the Turkish Insurance Market in relation to Corporate Tax have been analyzed and the effects of these provisions on Corporate Earnings have been presented. The principle of legality of taxation has been also taken into account in evaluating the necessary legal arrangements in order to consider the provisions as incomes or expenses in the determination of Corporate Earnings. Although The Insurance Technical Provisions are separately deducted in the calculation of Corporate Earnings in accordance with the 8th article of Corporate Tax Law No. 5520. Since arrangements regarding Insurance Technical Provisions have been left to the secondary legislation, although these provisions have to be certain in accordance with the principle of legality of taxation, it became necessary to analyze practices and arrangements in considering the fundamental principle of law. Key Words: Insurance, Reinsurance, Technical Provisions, Other Provisions, Corporate Earnings, Taxable Event, Recognition, Income, Expense