Yurt Dışından Olan Alacakların Şüpheli Hale Gelmesi Durumunda Karşılık Hangi Şartlara Bağlıdır?
Bilindiği gibi bir alacağın şüpheli duruma düşmüş olduğunun gerekli evraklarla tevsik edilmediği sürece karşılık ayırma imkanı yoktur.
Maliye idaresinin de Yurt Dışı alacaklarla ilgili durum için farklı bir uygulaması bulunmamaktadır. 07.03.2007 Tarih ve 3198 Sayılı Özelge incelendiğinde firmanın alacağını tahsil etmek için ICC Uluslararası Tahkime Başvurduğu bu nedenle de söz konusu alacak için hukuki sürecin başladığı resmi evraklarla belgelenmiş olması neticesinde gerekli ispat yükümlülüğünün mükellef tarafından yerine getirildiği ve karşılık ayrılabileceği hükme bağlanmıştır.
Konuyla ilgili olarak bir alacağınızın şüpheli duruma düştüğünün ispatlanması (V.U.K Madde 323- Dava ve icra takibine başlanması şartı ) mükellefin sorumluluğundadır. Bu nedenle tavsiyemiz buna hiç gereksinim duymadan alacaklarınızı teminat altına almanız (EXIM ve benzeri enstrümanlarla) sigortalamanız çok daha güvenli ve daha az maliyetli olacaktır.
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