{"status":true,"post":{"id":17620,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:21:21","created_at":"2017-12-10T21:00:00.000000Z","updated_at":"2022-10-21T07:21:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17620,"is_featured":0,"title":"Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 zorunlu mu?","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":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">K\u00e2r da\u011f\u0131t\u0131m\u0131 kurumsal yap\u0131larda faaliyet sonucu olu\u015fan k\u00e2r\u0131n ortaklara ula\u015fmas\u0131 prosed\u00fcr\u00fc olarak dizayn edilmi\u015ftir. Zira, kurumsal yap\u0131lar kendileri, t\u00fczel ki\u015fi stat\u00fcs\u00fcnde, hem k\u00e2r veya zarar olu\u015fumu hem de vergi s\u00fcjesi durumundad\u0131rlar. Bu yap\u0131larda olu\u015fan k\u00e2r\u0131n ortaklara da\u011f\u0131t\u0131m\u0131nda, \u00f6teden beri bilinen y\u00f6ntem k\u00e2r\u0131n da\u011f\u0131t\u0131m\u0131n\u0131n genel kurul karar\u0131na ba\u011fl\u0131 olmas\u0131d\u0131r. Bir faaliyet d\u00f6neminde olu\u015fan k\u00e2r\u0131n ortaklara ula\u015ft\u0131r\u0131lmas\u0131 veya \u015firkette b\u0131rak\u0131lmas\u0131 ya da sermayeye eklenmesi konusuna ili\u015fkin hususlar kanuna ayk\u0131r\u0131 olmamak kayd\u0131yla esas s\u00f6zle\u015fmede belirlenebilir. Ancak, bu durumda da \u015firketlerin genel kurul toplant\u0131lar\u0131 ile k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin hususlar yerine getirilir. \u015eirketler ana s\u00f6zle\u015fmelerinde daha ziyade k\u00e2r da\u011f\u0131t\u0131m\u0131 konusunu genel kurul karar\u0131na b\u0131rak\u0131rlar. Halka a\u00e7\u0131k \u015firketler ve belirli yap\u0131lar ise k\u00e2r\u0131n belli k\u0131sm\u0131n\u0131 SPK mevzuat\u0131 \u00e7er\u00e7evesinde da\u011f\u0131tmak durumunda olurlar. <\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu (TTK) 507\u2019nci maddesinde \u201cHer pay sahibi, kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re pay sahiplerine da\u011f\u0131t\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015f net d\u00f6nem k\u00e2r\u0131na, pay\u0131 oran\u0131nda kat\u0131lma hakk\u0131n\u0131 haizdir\u201d denilmi\u015ftir. TTK 508\u2019inci maddesinde de; \u201cEsas s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa, k\u00e2r ve tasfiye pay\u0131 pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesap edilir.\u201d K\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fki \u00f6zel hususlar\u0131n esas s\u00f6zle\u015fme ile belirlenebilece\u011fini a\u00e7\u0131kl\u0131\u011fa \u00e7\u0131karm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>YASAL YEDEK AK\u00c7ELER<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar k\u00e2r da\u011f\u0131t\u0131m\u0131 karar\u0131 ald\u0131\u011f\u0131nda da do\u011fal olarak, TTK h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yasal yedek ak\u00e7eleri ay\u0131rmak zorundad\u0131rlar. Yasal yedek ak\u00e7elerin ayr\u0131lmas\u0131na ili\u015fkin TTK 519\/1\u2019inci maddesinde; \u201cY\u0131ll\u0131k k\u00e2r\u0131n y\u00fczde be\u015fi, \u00f6denmi\u015f sermayenin y\u00fczde yirmisine ula\u015f\u0131ncaya kadar genel kanuni yedek ak\u00e7eye ayr\u0131l\u0131r.\u201d Ayn\u0131 maddenin 2-c bendinde ise; \u201cPay sahiplerine y\u00fczde be\u015f oran\u0131nda k\u00e2r pay\u0131 \u00f6dendikten sonra, k\u00e2rdan pay alacak ki\u015filere da\u011f\u0131t\u0131lacak toplam tutar\u0131n y\u00fczde onu, genel kanuni yedek ak\u00e7eye eklenir\u201d denilmektedir.<\/span><\/p>  <p><span class=\"large\">Bu madde h\u00fckm\u00fc ilk bak\u0131\u015fta pay sahiplerine y\u00fczde 5 k\u00e2r pay\u0131 \u00f6denmesinin sanki zorunluluk oldu\u011fu gibi bir izlenim do\u011furmaktad\u0131r. Oysa, b\u00f6yle bir durum s\u00f6z konusu de\u011fildir. \u00c7\u00fcnk\u00fc an\u0131lan madde k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin kural\u0131 belirleyen madde olmay\u0131p, yasal yedek ak\u00e7e ayr\u0131lma esaslar\u0131n\u0131 belirleyen maddedir. Hal b\u00f6yle olunca da bu maddeyi adeta k\u00e2r da\u011f\u0131t\u0131m\u0131 maddesiymi\u015f gibi yorumlayarak sonuca ula\u015fmaya \u00e7al\u0131\u015fmak do\u011fru olmayacakt\u0131r. Madde h\u00fckm\u00fc ile belirlenmeye \u00e7al\u0131\u015f\u0131lan konu, do\u011fal olarak, yasal yedek ak\u00e7elerin ayr\u0131lma prensiplerini belirlemektedir. Dolay\u0131s\u0131yla, kurumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131 h\u00fck\u00fcmleri, bir b\u00f6l\u00fcm\u00fcnden yukar\u0131da bahsetti\u011fimiz TTK 507-513\u2019\u00fcnc\u00fc maddelerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">TTK 519\u2019uncu maddenin de i\u00e7inde bulundu\u011fu 518\u2019inci madde ile ba\u015flayan b\u00f6l\u00fcm ise esas itibar\u0131yla yasal yedek ak\u00e7elerin ayr\u0131lmas\u0131na ili\u015fkin esaslar\u0131n belirlendi\u011fi b\u00f6l\u00fcmd\u00fcr. Hal b\u00f6yle olunca bu b\u00f6l\u00fcmde yer alan ve ilk okundu\u011funda adeta da\u011f\u0131t\u0131lmas\u0131 yasal zorunlulukmu\u015f gibi izlenim veren birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 konusunun ise dikkatli bak\u0131ld\u0131\u011f\u0131nda bir zorunlulu\u011fun ifade edilmesi anlam\u0131na gelmeyip, ikinci tertip yasal yedek ak\u00e7e ayr\u0131l\u0131rken uygulanacak usul\u00fc ve de yedek ak\u00e7enin hesab\u0131n\u0131 belirlemektedir. Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131n\u0131n zorunlulu\u011fu ile bir ilgisi yoktur. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131 prensip olarak bir zorunluluk de\u011fildir. Bunun istisnas\u0131 halka a\u00e7\u0131lma vb. \u00f6zel durumlarda k\u0131smen zorunluluk haline gelebilmektedir. Ancak TKK ba\u011flam\u0131nda bir zorunluluk de\u011fildir. Prensip olarak ana s\u00f6zle\u015fme h\u00fck\u00fcmlerine ve genel kurul karar\u0131na ba\u011fl\u0131d\u0131r. Elbette TTK bak\u0131m\u0131ndan k\u00fc\u00e7\u00fck orta\u011f\u0131n hukukunu koruyucu d\u00fczenlemeler de s\u00f6z konusudur. Yani, k\u00fc\u00e7\u00fck orta\u011f\u0131 k\u00e2rdan mahrum etmek amac\u0131yla k\u00f6t\u00fc niyetli uygulamalar yap\u0131lmas\u0131 durumunda k\u00fc\u00e7\u00fck orta\u011f\u0131n yarg\u0131 yoluna ba\u015fvurma tercihinde bulunmas\u0131 s\u00f6z konusudur.<\/span><\/p>  \t\t\t\t","slug":"birinci-temettu-dagitimi-zorunlu-mu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 zorunlu mu?","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":117,"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":17719,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17620,"locale":"tr","category_id":73,"title":"Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 zorunlu mu?","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":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">K\u00e2r da\u011f\u0131t\u0131m\u0131 kurumsal yap\u0131larda faaliyet sonucu olu\u015fan k\u00e2r\u0131n ortaklara ula\u015fmas\u0131 prosed\u00fcr\u00fc olarak dizayn edilmi\u015ftir. Zira, kurumsal yap\u0131lar kendileri, t\u00fczel ki\u015fi stat\u00fcs\u00fcnde, hem k\u00e2r veya zarar olu\u015fumu hem de vergi s\u00fcjesi durumundad\u0131rlar. Bu yap\u0131larda olu\u015fan k\u00e2r\u0131n ortaklara da\u011f\u0131t\u0131m\u0131nda, \u00f6teden beri bilinen y\u00f6ntem k\u00e2r\u0131n da\u011f\u0131t\u0131m\u0131n\u0131n genel kurul karar\u0131na ba\u011fl\u0131 olmas\u0131d\u0131r. Bir faaliyet d\u00f6neminde olu\u015fan k\u00e2r\u0131n ortaklara ula\u015ft\u0131r\u0131lmas\u0131 veya \u015firkette b\u0131rak\u0131lmas\u0131 ya da sermayeye eklenmesi konusuna ili\u015fkin hususlar kanuna ayk\u0131r\u0131 olmamak kayd\u0131yla esas s\u00f6zle\u015fmede belirlenebilir. Ancak, bu durumda da \u015firketlerin genel kurul toplant\u0131lar\u0131 ile k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin hususlar yerine getirilir. \u015eirketler ana s\u00f6zle\u015fmelerinde daha ziyade k\u00e2r da\u011f\u0131t\u0131m\u0131 konusunu genel kurul karar\u0131na b\u0131rak\u0131rlar. Halka a\u00e7\u0131k \u015firketler ve belirli yap\u0131lar ise k\u00e2r\u0131n belli k\u0131sm\u0131n\u0131 SPK mevzuat\u0131 \u00e7er\u00e7evesinde da\u011f\u0131tmak durumunda olurlar. <\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu (TTK) 507\u2019nci maddesinde \u201cHer pay sahibi, kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re pay sahiplerine da\u011f\u0131t\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015f net d\u00f6nem k\u00e2r\u0131na, pay\u0131 oran\u0131nda kat\u0131lma hakk\u0131n\u0131 haizdir\u201d denilmi\u015ftir. TTK 508\u2019inci maddesinde de; \u201cEsas s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa, k\u00e2r ve tasfiye pay\u0131 pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesap edilir.\u201d K\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fki \u00f6zel hususlar\u0131n esas s\u00f6zle\u015fme ile belirlenebilece\u011fini a\u00e7\u0131kl\u0131\u011fa \u00e7\u0131karm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>YASAL YEDEK AK\u00c7ELER<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar k\u00e2r da\u011f\u0131t\u0131m\u0131 karar\u0131 ald\u0131\u011f\u0131nda da do\u011fal olarak, TTK h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yasal yedek ak\u00e7eleri ay\u0131rmak zorundad\u0131rlar. Yasal yedek ak\u00e7elerin ayr\u0131lmas\u0131na ili\u015fkin TTK 519\/1\u2019inci maddesinde; \u201cY\u0131ll\u0131k k\u00e2r\u0131n y\u00fczde be\u015fi, \u00f6denmi\u015f sermayenin y\u00fczde yirmisine ula\u015f\u0131ncaya kadar genel kanuni yedek ak\u00e7eye ayr\u0131l\u0131r.\u201d Ayn\u0131 maddenin 2-c bendinde ise; \u201cPay sahiplerine y\u00fczde be\u015f oran\u0131nda k\u00e2r pay\u0131 \u00f6dendikten sonra, k\u00e2rdan pay alacak ki\u015filere da\u011f\u0131t\u0131lacak toplam tutar\u0131n y\u00fczde onu, genel kanuni yedek ak\u00e7eye eklenir\u201d denilmektedir.<\/span><\/p>  <p><span class=\"large\">Bu madde h\u00fckm\u00fc ilk bak\u0131\u015fta pay sahiplerine y\u00fczde 5 k\u00e2r pay\u0131 \u00f6denmesinin sanki zorunluluk oldu\u011fu gibi bir izlenim do\u011furmaktad\u0131r. Oysa, b\u00f6yle bir durum s\u00f6z konusu de\u011fildir. \u00c7\u00fcnk\u00fc an\u0131lan madde k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin kural\u0131 belirleyen madde olmay\u0131p, yasal yedek ak\u00e7e ayr\u0131lma esaslar\u0131n\u0131 belirleyen maddedir. Hal b\u00f6yle olunca da bu maddeyi adeta k\u00e2r da\u011f\u0131t\u0131m\u0131 maddesiymi\u015f gibi yorumlayarak sonuca ula\u015fmaya \u00e7al\u0131\u015fmak do\u011fru olmayacakt\u0131r. Madde h\u00fckm\u00fc ile belirlenmeye \u00e7al\u0131\u015f\u0131lan konu, do\u011fal olarak, yasal yedek ak\u00e7elerin ayr\u0131lma prensiplerini belirlemektedir. Dolay\u0131s\u0131yla, kurumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131 h\u00fck\u00fcmleri, bir b\u00f6l\u00fcm\u00fcnden yukar\u0131da bahsetti\u011fimiz TTK 507-513\u2019\u00fcnc\u00fc maddelerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">TTK 519\u2019uncu maddenin de i\u00e7inde bulundu\u011fu 518\u2019inci madde ile ba\u015flayan b\u00f6l\u00fcm ise esas itibar\u0131yla yasal yedek ak\u00e7elerin ayr\u0131lmas\u0131na ili\u015fkin esaslar\u0131n belirlendi\u011fi b\u00f6l\u00fcmd\u00fcr. Hal b\u00f6yle olunca bu b\u00f6l\u00fcmde yer alan ve ilk okundu\u011funda adeta da\u011f\u0131t\u0131lmas\u0131 yasal zorunlulukmu\u015f gibi izlenim veren birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 konusunun ise dikkatli bak\u0131ld\u0131\u011f\u0131nda bir zorunlulu\u011fun ifade edilmesi anlam\u0131na gelmeyip, ikinci tertip yasal yedek ak\u00e7e ayr\u0131l\u0131rken uygulanacak usul\u00fc ve de yedek ak\u00e7enin hesab\u0131n\u0131 belirlemektedir. Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131n\u0131n zorunlulu\u011fu ile bir ilgisi yoktur. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131 prensip olarak bir zorunluluk de\u011fildir. Bunun istisnas\u0131 halka a\u00e7\u0131lma vb. \u00f6zel durumlarda k\u0131smen zorunluluk haline gelebilmektedir. Ancak TKK ba\u011flam\u0131nda bir zorunluluk de\u011fildir. Prensip olarak ana s\u00f6zle\u015fme h\u00fck\u00fcmlerine ve genel kurul karar\u0131na ba\u011fl\u0131d\u0131r. Elbette TTK bak\u0131m\u0131ndan k\u00fc\u00e7\u00fck orta\u011f\u0131n hukukunu koruyucu d\u00fczenlemeler de s\u00f6z konusudur. Yani, k\u00fc\u00e7\u00fck orta\u011f\u0131 k\u00e2rdan mahrum etmek amac\u0131yla k\u00f6t\u00fc niyetli uygulamalar yap\u0131lmas\u0131 durumunda k\u00fc\u00e7\u00fck orta\u011f\u0131n yarg\u0131 yoluna ba\u015fvurma tercihinde bulunmas\u0131 s\u00f6z konusudur.<\/span><\/p>  \t\t\t\t","slug":"birinci-temettu-dagitimi-zorunlu-mu","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":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Birinci temett\u00fc da\u011f\u0131t\u0131m\u0131 zorunlu mu?","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":117,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}