Mükellefler arasındaki ticari muamelelerde çek alınıp verilmesi çok yaygın bir işlem haline gelmiştir. Bunun en önemli sebeplerinden birisi mükelleflerin çeki kolay bir ödeme aracı olarak görmeleridir. Ancak ticari hayatta sıklıkla karşılaşılan diğer bir durum ise karşılıksız çıkan çeklerdir. Karşılıksız çıkan çeklere yönelik olarak mükellefler de ilgili mevzuat hükümleri doğrultusunda karşılık ayırmaktadırlar. İşbu çalışmamız, karşılıksız çıkan çeklere hangi dönemde şüpheli alacak karşılığı ayrılacağı ve çek garanti tutarlarına şüpheli alacak karşılığı ayrılıp ayrılamayacağı konularını teşkil etmekte olup, bahsedilen konular 213 Sayılı Vergi Usul Kanunu kapsamında değerlendirilecektir.
It has become a common practice to receive and process checks between taxpayers. One of the most important reasons for this is that taxpayers regard the check as an easy payment tool. However, another situation that is frequently encountered in commercial life is the checks that are paid without payment. Taxpayers are also providing provisions in accordance with the provisions of the relevant legislation for unrecorded schedules. In our work, uncollected checks constitute the subjects for which the doubtful receivables will be set aside and the amount of doubtful receivables will not be able to be set aside for the check guarantee amounts and the mentioned issues will be evaluated under the Tax Procedure Law No: 213.
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