{"status":true,"post":{"id":37424,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2023-03-06 13:17:00","created_at":"2023-03-06T10:17:00.000000Z","updated_at":"2023-03-06T10:17:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":37424,"is_featured":0,"title":"Anonim ve limited \u015firket pay devirleri","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":"OSMAN ARIO\u011eLU","content":"

<\/span><\/strong>
<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Anonim \u015firket ile limited \u015firket aras\u0131ndaki farkl\u0131l\u0131k, g\u00fcncel T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde \u00e7ok daha azalt\u0131ld\u0131. Art\u0131k her iki \u015firket t\u00fcr\u00fc de tek ki\u015fiyle kurulabilirken ve limited \u015firkette maksimum ortak say\u0131s\u0131 50 ile s\u0131n\u0131rl\u0131 iken, anonim \u015firkette ortak say\u0131s\u0131nda bir s\u0131n\u0131rlama s\u00f6z konusu olmay\u0131p, 500 orta\u011f\u0131 ge\u00e7ti\u011fi durumda SPK mevzuat\u0131na tabi olmas\u0131 ve iki y\u0131l i\u00e7erisinde halka arz i\u00e7in Borsa \u0130stanbul\u2019a ba\u015fvuru yap\u0131lmas\u0131 gereklili\u011fi var. Kurulu\u015f asgari sermayesi bak\u0131m\u0131ndan; anonim \u015firket i\u00e7in 50 bin TL gerekirken, limited \u015firket i\u00e7in 10 bin TL gereklidir. Ticari, zirai veya mesleki faaliyette bulunmak isteyen biri i\u00e7in bu asgari sermaye tutarlar\u0131n\u0131n g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131nda bir \u00f6nemi kalmad\u0131\u011f\u0131 de\u011ferlendirilebilir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Birtak\u0131m y\u00fck\u00fcml\u00fcl\u00fcklerin alt\u0131na girilmesi bak\u0131m\u0131ndan ise \u00f6nemli farklardan biri; 250 bin TL ve \u00fczerinde sermayesi bulunan anonim \u015firketlerde bir avukatla s\u00f6zle\u015fme yapma gere\u011fi yasal bir zorunluluk iken, limited \u015firketlerde b\u00f6yle bir zorunluluk bulunmamas\u0131d\u0131r. Anonim \u015firketlerin internet sitesi olu\u015fturmalar\u0131 gerekir. Her ikisinin de ortakl\u0131k hakk\u0131n\u0131 ortakl\u0131k pay\u0131 temsil eder. Anonim \u015firketlerde pay senedi veya ilm\u00fchaber \u00e7\u0131karma vergi istisnas\u0131ndan yararlanmak i\u00e7in bir gereklilik iken, limited \u015firkette pay senedi veya ilm\u00fchaber \u00e7\u0131kar\u0131l\u0131p \u00e7\u0131kar\u0131lmamas\u0131n\u0131n bir \u00f6nemi yoktur. Farkl\u0131l\u0131k pay devrinin yap\u0131lmas\u0131 usul\u00fcndedir. Anonim \u015firket pay devri i\u00e7in tescil gibi bir zorunluluk s\u00f6z konusu olmay\u0131p, nama yaz\u0131l\u0131 paylar bak\u0131m\u0131ndan pay defterine kay\u0131t ve varsa pay senedinin devir cirosu yap\u0131lmas\u0131 yeterlidir. Limited \u015firketlerde ise pay senedi olsun olmas\u0131n pay devrinin noterden yap\u0131l\u0131p, ticaret sicilde tescil ve ilan\u0131 gerekir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

PAY SATI\u015eINDA VERG\u0130LEME<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Bu yaz\u0131m\u0131zda anonim ve limited \u015firket hissedarl\u0131\u011f\u0131n\u0131 temsil eden senetleri \u2018pay senedi\u2019 olarak nitelememizin temel nedeni, yeni T\u00fcrk Ticaret Kanunu\u2019nda ortakl\u0131k hakk\u0131 i\u00e7in pay deyimi kullan\u0131lmas\u0131ndand\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Oysa, Gelir Vergisi Kanunu\u2019nda \u2018hisse senedi\u2019 deyimi kullan\u0131lm\u0131\u015ft\u0131r. Birlikte de\u011ferlendirdi\u011fimizde, hisse senedi ve pay senedi aras\u0131nda bir farkl\u0131l\u0131k olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 \u00e7izmek isteriz. Anonim ve limited \u015firketler aras\u0131ndaki temel fark, pay sahiplerinin, pay devirlerinde gelir vergisine tabi olma durumlar\u0131ndad\u0131r. Anonim \u015firket ortakl\u0131k paylar\u0131, pay senedi veya ilm\u00fchabere ba\u011flanm\u0131\u015f olmak ko\u015fuluyla iki y\u0131ldan sonra sat\u0131lmas\u0131 durumunda herhangi bir vergilemeye tabi de\u011fildir. Borsada i\u015flem g\u00f6ren paylar i\u00e7in zaten al\u0131m sat\u0131m nedeniyle iki y\u0131l s\u00fcresi de aranmaks\u0131z\u0131n vergileme yoktur. Limited \u015firket pay devirleri ise herhangi bir y\u0131l s\u0131n\u0131r\u0131na bak\u0131lmaks\u0131z\u0131n de\u011fer art\u0131\u015f kazanc\u0131 kapsam\u0131nda gelir vergisine tabidir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Eskiden bu farkl\u0131l\u0131k \u00e7ok \u00f6nemsenmiyordu. Zira, limited \u015firketin nevi de\u011fi\u015fikli\u011fi ile anonim \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ile herhangi bir pay sahipli\u011fi de\u011fi\u015fikli\u011fi s\u00f6z konusu olmad\u0131\u011f\u0131ndan iki y\u0131ll\u0131k s\u00fcre, limited \u015firketin kurulu\u015f veya pay edinme tarihinden ba\u015flat\u0131yor ve toplam s\u00fcre iki y\u0131l\u0131 ge\u00e7ti\u011finde vergileme yap\u0131lm\u0131yordu. Tespit edebildi\u011fim kadar\u0131yla Gelir \u0130daresi taraf\u0131ndan 2016 y\u0131l\u0131nda g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fine gidilmi\u015f ve limited \u015firketten anonim \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi durumunda iki y\u0131ll\u0131k s\u00fcrenin hesab\u0131na d\u00f6n\u00fc\u015f\u00fcm tarihinden ba\u015flanaca\u011f\u0131 ifade edilmi\u015ftir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Bize g\u00f6re, bu g\u00f6r\u00fc\u015f teknik olarak s\u0131k\u0131nt\u0131lar i\u00e7eriyor. \u0130darenin \u00f6teden beri gelen g\u00f6r\u00fc\u015f\u00fcn\u00fc de\u011fi\u015ftirecek bir mevzuat de\u011fi\u015fikli\u011fi de olmad\u0131\u011f\u0131 halde b\u00f6yle bir g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fi yerinde olmam\u0131\u015ft\u0131r. Muhtemeldir ki, yarg\u0131ya gidilmesi durumunda yarg\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc idarenin eski uygulamas\u0131 \u00e7er\u00e7evesinde olacakt\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

S\u00f6z konusu olan kolektif \u015firket olsayd\u0131, iki y\u0131ll\u0131k s\u00fcrenin d\u00f6n\u00fc\u015f\u00fcm tarihinden ba\u015flat\u0131lmas\u0131 do\u011fru olurdu. Zira, biri ticaret \u015firketi, di\u011feri ise sermaye \u015firketidir. Hukuki yap\u0131lar\u0131 ve temelde ortaklar\u0131n sorumluluk durumlar\u0131 tamamen farkl\u0131d\u0131r. Ayn\u0131 durum \u00e7ok uygulamas\u0131 olmamakla beraber komandit \u015firketin komandite orta\u011f\u0131 bak\u0131m\u0131ndan da ge\u00e7erlidir.<\/span><\/p>

\u00a0<\/span><\/p>

DE\u011eERLEND\u0130RME VE \u00d6NER\u0130<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

T\u00fcrk Ticaret Kanunu, limited ve anonim \u015firket aras\u0131ndaki farkl\u0131l\u0131klar\u0131 \u00e7ok daha azaltt\u0131. Her ikisi de sermaye \u015firketidir. Anonim \u015firkette y\u00f6netim kurulunda bulunmayan, limited \u015firkette de m\u00fcd\u00fcr s\u0131fat\u0131n\u0131 ta\u015f\u0131mayan ortaklar\u0131n sorumluluklar\u0131 koyduklar\u0131 sermaye ile s\u0131n\u0131rl\u0131d\u0131r. Her ikisinde de pay senedi \u00e7\u0131kar\u0131labilir. B\u00fct\u00fcn bunlar birlikte de\u011ferlendirildi\u011finde; Gelir \u0130daresi\u2019nin \u00f6ncelikle bu g\u00f6r\u00fc\u015f\u00fcn\u00fc tekrar de\u011ferlendirmesinde yarar oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz. K\u00f6kl\u00fc \u00e7\u00f6z\u00fcm ise \u015firket yap\u0131s\u0131 anlam\u0131nda arada bir farkl\u0131l\u0131k s\u00f6z konusu olmad\u0131\u011f\u0131ndan limited \u015firket pay devirlerinin de Gelir Vergisi Kanunu\u2019nda iki y\u0131ll\u0131k s\u00fcreye ba\u011fl\u0131 olarak istisna hale getirilmesidir.<\/span><\/p>","slug":"anonim-ve-limited-sirket-pay-devirleri","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1720,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":37550,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":37424,"locale":"tr","category_id":73,"title":"Anonim ve limited \u015firket pay devirleri","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"OSMAN ARIO\u011eLU","content":"

<\/span><\/strong>
<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Anonim \u015firket ile limited \u015firket aras\u0131ndaki farkl\u0131l\u0131k, g\u00fcncel T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde \u00e7ok daha azalt\u0131ld\u0131. Art\u0131k her iki \u015firket t\u00fcr\u00fc de tek ki\u015fiyle kurulabilirken ve limited \u015firkette maksimum ortak say\u0131s\u0131 50 ile s\u0131n\u0131rl\u0131 iken, anonim \u015firkette ortak say\u0131s\u0131nda bir s\u0131n\u0131rlama s\u00f6z konusu olmay\u0131p, 500 orta\u011f\u0131 ge\u00e7ti\u011fi durumda SPK mevzuat\u0131na tabi olmas\u0131 ve iki y\u0131l i\u00e7erisinde halka arz i\u00e7in Borsa \u0130stanbul\u2019a ba\u015fvuru yap\u0131lmas\u0131 gereklili\u011fi var. Kurulu\u015f asgari sermayesi bak\u0131m\u0131ndan; anonim \u015firket i\u00e7in 50 bin TL gerekirken, limited \u015firket i\u00e7in 10 bin TL gereklidir. Ticari, zirai veya mesleki faaliyette bulunmak isteyen biri i\u00e7in bu asgari sermaye tutarlar\u0131n\u0131n g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131nda bir \u00f6nemi kalmad\u0131\u011f\u0131 de\u011ferlendirilebilir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Birtak\u0131m y\u00fck\u00fcml\u00fcl\u00fcklerin alt\u0131na girilmesi bak\u0131m\u0131ndan ise \u00f6nemli farklardan biri; 250 bin TL ve \u00fczerinde sermayesi bulunan anonim \u015firketlerde bir avukatla s\u00f6zle\u015fme yapma gere\u011fi yasal bir zorunluluk iken, limited \u015firketlerde b\u00f6yle bir zorunluluk bulunmamas\u0131d\u0131r. Anonim \u015firketlerin internet sitesi olu\u015fturmalar\u0131 gerekir. Her ikisinin de ortakl\u0131k hakk\u0131n\u0131 ortakl\u0131k pay\u0131 temsil eder. Anonim \u015firketlerde pay senedi veya ilm\u00fchaber \u00e7\u0131karma vergi istisnas\u0131ndan yararlanmak i\u00e7in bir gereklilik iken, limited \u015firkette pay senedi veya ilm\u00fchaber \u00e7\u0131kar\u0131l\u0131p \u00e7\u0131kar\u0131lmamas\u0131n\u0131n bir \u00f6nemi yoktur. Farkl\u0131l\u0131k pay devrinin yap\u0131lmas\u0131 usul\u00fcndedir. Anonim \u015firket pay devri i\u00e7in tescil gibi bir zorunluluk s\u00f6z konusu olmay\u0131p, nama yaz\u0131l\u0131 paylar bak\u0131m\u0131ndan pay defterine kay\u0131t ve varsa pay senedinin devir cirosu yap\u0131lmas\u0131 yeterlidir. Limited \u015firketlerde ise pay senedi olsun olmas\u0131n pay devrinin noterden yap\u0131l\u0131p, ticaret sicilde tescil ve ilan\u0131 gerekir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

PAY SATI\u015eINDA VERG\u0130LEME<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Bu yaz\u0131m\u0131zda anonim ve limited \u015firket hissedarl\u0131\u011f\u0131n\u0131 temsil eden senetleri \u2018pay senedi\u2019 olarak nitelememizin temel nedeni, yeni T\u00fcrk Ticaret Kanunu\u2019nda ortakl\u0131k hakk\u0131 i\u00e7in pay deyimi kullan\u0131lmas\u0131ndand\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Oysa, Gelir Vergisi Kanunu\u2019nda \u2018hisse senedi\u2019 deyimi kullan\u0131lm\u0131\u015ft\u0131r. Birlikte de\u011ferlendirdi\u011fimizde, hisse senedi ve pay senedi aras\u0131nda bir farkl\u0131l\u0131k olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 \u00e7izmek isteriz. Anonim ve limited \u015firketler aras\u0131ndaki temel fark, pay sahiplerinin, pay devirlerinde gelir vergisine tabi olma durumlar\u0131ndad\u0131r. Anonim \u015firket ortakl\u0131k paylar\u0131, pay senedi veya ilm\u00fchabere ba\u011flanm\u0131\u015f olmak ko\u015fuluyla iki y\u0131ldan sonra sat\u0131lmas\u0131 durumunda herhangi bir vergilemeye tabi de\u011fildir. Borsada i\u015flem g\u00f6ren paylar i\u00e7in zaten al\u0131m sat\u0131m nedeniyle iki y\u0131l s\u00fcresi de aranmaks\u0131z\u0131n vergileme yoktur. Limited \u015firket pay devirleri ise herhangi bir y\u0131l s\u0131n\u0131r\u0131na bak\u0131lmaks\u0131z\u0131n de\u011fer art\u0131\u015f kazanc\u0131 kapsam\u0131nda gelir vergisine tabidir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Eskiden bu farkl\u0131l\u0131k \u00e7ok \u00f6nemsenmiyordu. Zira, limited \u015firketin nevi de\u011fi\u015fikli\u011fi ile anonim \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ile herhangi bir pay sahipli\u011fi de\u011fi\u015fikli\u011fi s\u00f6z konusu olmad\u0131\u011f\u0131ndan iki y\u0131ll\u0131k s\u00fcre, limited \u015firketin kurulu\u015f veya pay edinme tarihinden ba\u015flat\u0131yor ve toplam s\u00fcre iki y\u0131l\u0131 ge\u00e7ti\u011finde vergileme yap\u0131lm\u0131yordu. Tespit edebildi\u011fim kadar\u0131yla Gelir \u0130daresi taraf\u0131ndan 2016 y\u0131l\u0131nda g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fine gidilmi\u015f ve limited \u015firketten anonim \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi durumunda iki y\u0131ll\u0131k s\u00fcrenin hesab\u0131na d\u00f6n\u00fc\u015f\u00fcm tarihinden ba\u015flanaca\u011f\u0131 ifade edilmi\u015ftir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Bize g\u00f6re, bu g\u00f6r\u00fc\u015f teknik olarak s\u0131k\u0131nt\u0131lar i\u00e7eriyor. \u0130darenin \u00f6teden beri gelen g\u00f6r\u00fc\u015f\u00fcn\u00fc de\u011fi\u015ftirecek bir mevzuat de\u011fi\u015fikli\u011fi de olmad\u0131\u011f\u0131 halde b\u00f6yle bir g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fi yerinde olmam\u0131\u015ft\u0131r. Muhtemeldir ki, yarg\u0131ya gidilmesi durumunda yarg\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc idarenin eski uygulamas\u0131 \u00e7er\u00e7evesinde olacakt\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

S\u00f6z konusu olan kolektif \u015firket olsayd\u0131, iki y\u0131ll\u0131k s\u00fcrenin d\u00f6n\u00fc\u015f\u00fcm tarihinden ba\u015flat\u0131lmas\u0131 do\u011fru olurdu. Zira, biri ticaret \u015firketi, di\u011feri ise sermaye \u015firketidir. Hukuki yap\u0131lar\u0131 ve temelde ortaklar\u0131n sorumluluk durumlar\u0131 tamamen farkl\u0131d\u0131r. Ayn\u0131 durum \u00e7ok uygulamas\u0131 olmamakla beraber komandit \u015firketin komandite orta\u011f\u0131 bak\u0131m\u0131ndan da ge\u00e7erlidir.<\/span><\/p>

\u00a0<\/span><\/p>

DE\u011eERLEND\u0130RME VE \u00d6NER\u0130<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

T\u00fcrk Ticaret Kanunu, limited ve anonim \u015firket aras\u0131ndaki farkl\u0131l\u0131klar\u0131 \u00e7ok daha azaltt\u0131. Her ikisi de sermaye \u015firketidir. Anonim \u015firkette y\u00f6netim kurulunda bulunmayan, limited \u015firkette de m\u00fcd\u00fcr s\u0131fat\u0131n\u0131 ta\u015f\u0131mayan ortaklar\u0131n sorumluluklar\u0131 koyduklar\u0131 sermaye ile s\u0131n\u0131rl\u0131d\u0131r. Her ikisinde de pay senedi \u00e7\u0131kar\u0131labilir. B\u00fct\u00fcn bunlar birlikte de\u011ferlendirildi\u011finde; Gelir \u0130daresi\u2019nin \u00f6ncelikle bu g\u00f6r\u00fc\u015f\u00fcn\u00fc tekrar de\u011ferlendirmesinde yarar oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz. K\u00f6kl\u00fc \u00e7\u00f6z\u00fcm ise \u015firket yap\u0131s\u0131 anlam\u0131nda arada bir farkl\u0131l\u0131k s\u00f6z konusu olmad\u0131\u011f\u0131ndan limited \u015firket pay devirlerinin de Gelir Vergisi Kanunu\u2019nda iki y\u0131ll\u0131k s\u00fcreye ba\u011fl\u0131 olarak istisna hale getirilmesidir.<\/span><\/p>","slug":"anonim-ve-limited-sirket-pay-devirleri","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":1720,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}