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KAP : TURKIYE IS BANKASI A.S. / ISATR ISBTR ISCTR ISKUR [] OZEL DURUM ACIKLAMASI (GUNCELLEME) 22.02.2015 22:25:01

OZEL DURUM ACIKLAMASI (GUNCELLEME)
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ORTAKLIGIN ADRESI : IS KULELERI 34330 - LEVENT/ISTANBUL
TELEFON VE FAKS NUMARASI : TLF:0212 316 00 00 FAKS:0212 316 04 04
E-POSTA ADRESI : 4440202@ISBANK.COM.TR
ORTAKLIGIN YATIRIMCI/PAY SAHIPLERI ILE ILISKILER BIRIMININ TELEFON VE FAKS NUMARASI : TLF:0212 316 16 02 FAKS:0212 316 08 40
ORJINAL ACIKLAMANIN TARIHI : 31.12.2012
YAPILAN ACIKLAMA ERTELENMIS BIR ACIKLAMA MI? : HAYIR
OZET BILGI : VERGI INCELEMESI VE TARHIYATLARI


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ILGI: 31.12.2012 VE 19.12.2013 TARIHLI OZEL DURUM ACIKLAMALARIMIZ

ILGIDE YER ALAN OZEL DURUM ACIKLAMALARIMIZDA, BANKA TARAFINDAN TURK TICARET KANUNU VE MEDENI KANUN HUKUMLERI UYARINCA KURULMUS OLAN `TURKIYE IS BANKASI A.S. MENSUPLARI MUNZAM SOSYAL GUVENLIK VE YARDIMLASMA SANDIGI VAKFI`NA VAKIF SENEDI VE ILGILI MEVZUAT CERCEVESINDE BANKAMIZ YUKUMLULUKLERINI YERINE GETIRMEK UZERE YAPILAN ODEMELERLE ILGILI OLARAK VERGI DENETIM KURULU MUFETTISLERI TARAFINDAN INCELEMELER YAPILDIGI, BU INCELEMELER SONUCUNDA SOZ KONUSU YUKUMLULUK TUTARLARININ UCRET ESASINDA VERGILENDIRILMESI VE DOLAYISIYLA GELIR VERGISI STOPAJINA VE DAMGA VERGISINE TABI TUTULMASI GEREKTIGI IDDIASIYLA 2007, 2008, 2009, 2010, 2011 DONEMLERI ICIN INCELEME RAPORLARI DUZENLENDIGI, BU KAPSAMDA DA CEZALI GELIR VERGISI/DAMGA VERGISI TARHIYATLARI YAPILDIGI, ANCAK SOZ KONUSU TARHIYATLARA KARSI BANKAMIZIN YASAL HAKLARINI KULLANACAGI IFADE EDILMISTIR.

BUGUNE KADAR FINANSAL RAPORLARIMIZDA KONUYA ILISKIN GEREKLI BILGILERE YER VERILMIS OLUP, EN SON 31.12.2014 TARIHLI KONSOLIDE OLMAYAN FINANSAL RAPORDA, CEZALI VERGI TARHIYATLARININ, 2007 VE 2008 DONEMLERI ICIN TOPLAM 74.353 BIN TL, 2009, 2010 VE 2011 DONEMLERI ICIN ISE TOPLAM 152.383 BIN TL TUTARLARINDA OLDUGU VE SOZ KONUSU TARHIYATLARA KARSI VERGI MAHKEMELERINDE DAVALAR ACILDIGI, BU DAVALARIN BIR KISMINDA LEHE BIR KISMINDA ALEYHE KARARLAR VERILDIGI BELIRTILMISTIR.

BU KAPSAMDA, BOLGE IDARE MAHKEMELERI NEZDINDE 2007 VE 2008 DONEMLERINE ILISKIN BANKA ALEYHINE SONUCLANMIS DAVALARLA ILGILI OLARAK ANAYASA MAHKEMESI NEZDINDE BIREYSEL BASVURU YOLUNA GIDILMISTIR. ANAYASA MAHKEMESI`NIN, BASVURULARIMIZDAN BIRISI OLAN 39.378,20 TL TUTARINDAKI 2014/6192 BASVURU NUMARALI DOSYAYLA ILGILI OLARAK VERDIGI, 21.02.2015 TARIH VE 29274 SAYILI RESMI GAZETE`DE YAYIMLANAN 12.11.2014 TARIHLI KARARINDA, VAKFA ODENEN KATKI PAYLARININ UCRET SAYILARAK VERGILENDIRILMESINE ILISKIN ISLEMLERIN ONGORULEBILIR KANUNI DAYANAGININ BULUNMADIGI GEREKCESIYLE ANAYASA`NIN 35. MADDESINDE GUVENCE ALTINA ALINAN MULKIYET HAKKININ IHLAL EDILDIGI KABUL EDILMIS VE BANKA`DAN TAHSIL EDILMIS OLAN VERGI, CEZA VE GECIKME FAIZI TUTARLARININ, YASAL FAIZIYLE BIRLIKTE TAZMINAT OLARAK BANKA`YA ODENMESINE HUKMEDILMISTIR.

BUNA GORE, ANAYASA MAHKEMESI`NIN KARARI CERCEVESINDE, 2007, 2008, 2009, 2010 VE 2011 DONEMLERINE ILISKIN TUM DAVALARLA ILGILI OLARAK HUKUKI SURECIN LEHE SONUCLANMASI BEKLENMEKTEDIR. BU KAPSAMDA SOZ KONUSU DONEMLERLE ILGILI OLARAK TESIS EDILMIS OLAN 207.402 BIN TL KARSILIGIN KONUSU KALMADIGINDAN COZULMESI YOLUNA GIDILEBILECEKTIR. AYNI KONUDA 2012 YILI VE SONRASI DONEMLER ICIN MUHASEBE STANDARTLARI CERCEVESINDE AYRILMIS OLAN DIGER KARSILIKLARA ILISKIN IZLENECEK YOL ISE SURECE BAGLI OLARAK BELIRLENECEKTIR.

ACIKLAMANIN INGILIZCE VERSIYONUNA ASAGIDA YER VERILMEKTEDIR. / ENGLISH VERSION OF THE DISCLOSURE IS STATED BELOW.

REFERENCE: PUBLIC DISCLOSURES OF TURKIYE IS BANKASI A.S. (ISBANK) ON 31.12.2012 AND 19.12.2013

AS MENTIONED IN RELATED PUBLIC DISCLOSURES; AN INSPECTION HAS BEEN MADE BY THE INSPECTORS OF TAX INSPECTION BOARD TO `TURKIYE IS BANKASI A.S. MENSUPLARI MUNZAM SOSYAL GUVENLIK VE YARDIMLASMA SANDIGI VAKFI` (`ISBANK SUPPLEMENTARY PENSION FUND`), WHICH WAS FOUNDED AS PER THE PROVISIONS OF THE TURKISH COMMERCIAL AND CIVIL CODES, REGARDING THE PAYMENTS THAT FULFILL ISBANK`S LIABILITIES WITHIN THE FRAMEWORK OF THE ARTICLES OF FOUNDATION OF THE PENSION FUND AND THE RELEVANT LEGISLATION. AS A RESULT OF THIS INVESTIGATION, TAX AUDIT REPORTS WERE PREPARED FOR THE YEARS 2007, 2008, 2009, 2010, 2011 CLAIMING THAT THE AFOREMENTIONED LIABILITIES SHOULD BE TAXED IN TERMS OF WAGE BASE, THUS, THEY SHOULD BE SUBJECT TO WITHHOLDING TAX AND STAMP DUTY AND IT WAS ANNOUNCED THAT THE BANK WOULD USE ITS LEGAL RIGHTS AGAINST THE RELATED TAX ASSESSMENTS.

AS PER TODAY, RELATED INFORMATION ABOUT THE ISSUE WAS SHARED IN FINANCIAL REPORTS, ESPECIALLY IN OUR LAST NON-CONSOLIDATED FINANCIAL REPORT AS OF 31.12.2014, IT WAS DISCLOSED THAT THE TOTAL AMOUNT OF TAX AND PENALTIES NOTIFIED TO ISBANK WAS TL 74,353 THOUSAND FOR 2007 AND 2008; AND TL 152,383 THOUSAND FOR 2009, 2010 AND 2011 AND IT WAS STATED THAT THE BANK APPLIED TO TAX COURTS TO CANCEL THESE TAX NOTIFICATIONS AND SOME OF THE COURT DECISIONS WERE DETERMINED IN FAVOR OF THE BANK AND SOME OTHERS WERE DETERMINED AGAINST THE BANK.

IN THIS CONTEXT, FOR THE FINALIZED DECISIONS OF REGIONAL ADMINISTRATIVE COURTS RELATED TO THE YEARS 2007 AND 2008 AGAINST THE BANK, THE BANK APPLIED TO THE CONSTITUTIONAL COURT. AS CONSIDERING ONE OF OUR APPLICATIONS, THE CONSTITUTIONAL COURT MADE ITS DECISION COURT FILE NUMBERED 2014/6192 AMOUNTING TO TL 39,378.20. THE COURT DECISION DATED 12.11.2014 APPEARED IN THE OFFICIAL GAZETTE DATED 21.02.2015 AND NUMBERED 29274. ACCORDING TO THIS DECISION, THERE IS NO PREDICTABILITY IN LEGAL CONFORMITY FOR TAXING THE BANK`S CONTRIBUTIONS TO THE PENSION FUND IN TERMS OF WAGE BASE AND FOR THIS REASON IT WAS ACCEPTED THAT PROPERTY RIGHT OF THE BANK HAS BEEN VIOLATED ACCORDING TO THE 35TH ARTICLE OF CONSTITUTION. FINALLY THE COURT DECIDED THAT THE AMOUNT OF TAX, PENALTIES AND DEFAULT INTEREST WHICH WAS PAID BY THE BANK SHOULD BE PAID BACK TO THE BANK AS FOR COMPENSATION WITH ITS LEGAL INTEREST.

ACCORDING TO THE DECISION OF THE CONSTITUTIONAL COURT, IT IS EXPECTED THAT THE CASES RELATED TO THE PERIODS 2007, 2008, 2009, 2010 AND 2011 WILL CONCLUDE IN FAVOR OF THE BANK. IN THIS CONTEXT, THE PROVISIONS AMOUNTING TO TL 207,402 THOUSAND WHICH HAD BEEN ALLOCATED FOR THE MENTIONED PERIODS, COULD BE REVERSED. THE PATH TO BE FOLLOWED FOR OTHER PROVISIONS, ALLOCATED FOR THE SAME REASON WITHIN THE SCOPE OF ACCOUNTING STANDARDS FOR THE YEAR 2012 AND SUBSEQUENT PERIODS, WILL BE DETERMINED DEPENDING ON THE PROCESS.

THIS IS THE TRANSLATION OF THE TURKISH PUBLIC DISCLOSURE MADE BY TURKIYE IS BANKASI A.S. THROUGH THE PUBLIC DISCLOSURE PLATFORM, UNDER THE MATERIAL EVENTS GUIDELINE PREPARED IN ACCORDANCE WITH THE COMMUNIQUE OF MATERIAL EVENTS, NUMBERED II-15.1. ACCORDING TO THE MATERIAL EVENTS GUIDELINE AND THE REGULATIONS, THE TURKISH PUBLIC DISCLOSURE SHALL PREVAIL.
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