{"status":true,"post":{"id":12631,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:18:18","created_at":"2015-09-13T21:00:00.000000Z","updated_at":"2022-10-21T06:18:18.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12631,"is_featured":0,"title":"Nakdi sermaye art\u0131r\u0131m\u0131 esaslar\u0131","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\">Kurumlar Vergisi Kanunu\u2019nun \u201cDi\u011fer \u0130ndirimler\u201d ba\u015fl\u0131kl\u0131 10. maddesinin (\u0131) bendi gere\u011fi 1 Temmuz 2015 tarihinden ge\u00e7erli olmak \u00fczere sermaye \u015firketlerinin nakit sermaye art\u0131r\u0131mlar\u0131 ile nakit sermaye koymak suretiyle yap\u0131lan kurulu\u015flarda yeni bir \u00f6zendirme ilkesi ge\u00e7erli k\u0131l\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu ilkeye g\u00f6re \u201csermaye \u015firketleri, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yeni uygulamadan yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u201dna g\u00f6re ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si kurumlar vergisi beyannamesi \u00fczerinde kurumu kazanc\u0131ndan indirilebilecektir. <\/span><\/p>  <p><span class=\"large\">Ancak bu uygulamadan; <\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Bilan\u00e7o i\u00e7i kalemlerin (ger\u00e7ek nitelikli bor\u00e7 ili\u015fkisine dayanmayan ortaklara bor\u00e7lar hesab\u0131 gibi) birbiri i\u00e7inde mahsubu \u015feklinde ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvilat veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131, yap\u0131lacak indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ayr\u0131ca bu ba\u011flamda, nakdi sermaye art\u0131\u015f\u0131n\u0131n muvazaal\u0131 bir \u015fekilde ger\u00e7ekle\u015ftirildi\u011finin tespiti halinde haks\u0131z olarak faydalan\u0131lan indirim nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f olan vergiler cezal\u0131 olarak tarh edilebilecektir. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile \u201cnakdi sermaye\u201d art\u0131\u015f\u0131 \u00fczerinden TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n Bakanlar Kurulu taraf\u0131ndan belirlenen orana isabet eden k\u0131sm\u0131 ilgili d\u00f6nem kurum kazanc\u0131ndan indirilebilecektir. \u0130ndirim uygulamas\u0131nda TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131nacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim uygulamas\u0131nda sermaye art\u0131r\u0131m\u0131n\u0131n hesap d\u00f6nemi i\u00e7erisinde nakit olarak \u00f6dendi\u011fi ay kesri tam ay say\u0131lmak suretiyle, y\u0131l\u0131n kalan s\u00fcresi i\u00e7in k\u0131st d\u00f6nem esas\u0131na g\u00f6re indirim tutar\u0131 hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan sermaye \u015firketleri; yetkili organlar\u0131n\u0131n k\u0131smen veya tamamen nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar\u0131n\u0131n ticaret siciline tescil edildi\u011fi hesap d\u00f6neminden itibaren, bu indirim uygulamas\u0131ndan yararlanmaya ba\u015flayabileceklerdir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim hesaplamas\u0131na konu edilebilecek sermaye art\u0131\u015f\u0131, art\u0131r\u0131lan sermaye tutar\u0131n\u0131n ortaklarca \u015firketin banka hesab\u0131na nakit olarak fiilen yat\u0131r\u0131lan k\u0131sm\u0131 ile s\u0131n\u0131rl\u0131 olup, taahh\u00fct edilen sermayenin ortaklar taraf\u0131ndan nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131lmayan k\u0131sm\u0131n indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r. Dolay\u0131s\u0131yla nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131lmam\u0131\u015f olan sermaye art\u0131r\u0131m tutarlar\u0131 indirime konu edilemeyecektir. <\/span><\/p>  <p><span class=\"large\">\u015eirketler indirim uygulamas\u0131ndan nakdi sermaye art\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6neminden itibaren ba\u015flamak suretiyle izleyen her bir d\u00f6nem i\u00e7in ayr\u0131 ayr\u0131 yararlanabileceklerdir. Sonraki d\u00f6nemlerde sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 halinde nakdi sermaye art\u0131\u015f\u0131n\u0131n azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Sermaye \u015firketleri taraf\u0131ndan nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin hesaplanan indirim tutar\u0131n\u0131n kazan\u00e7 yetersizli\u011fi nedeniyle matrah\u0131n tespitinde indirim konusu yap\u0131lamamas\u0131 halinde, ilgili y\u0131lda hesaplanan indirim tutarlar\u0131, herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n izleyen hesap d\u00f6nemlerine ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim tutar\u0131n\u0131n hesaplanmas\u0131nda TCMB taraf\u0131ndan \u201cyararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan\u201d ticari krediler faiz oran\u0131 dikkate al\u0131naca\u011f\u0131ndan ge\u00e7ici vergilendirme d\u00f6nemleri itibariyle bu indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olamayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kazanc\u0131n yetersiz olmas\u0131 nedeniyle ilgili hesap d\u00f6neminde indirim konusu yap\u0131lamayan tutarlar, izleyen hesap d\u00f6nemine ili\u015fkin ge\u00e7ici vergilendirme d\u00f6nemlerine ait ge\u00e7ici vergi matrahlar\u0131n\u0131n tespitinde indirim konusu yap\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirimden faydalanmak isteyen sermaye \u015firketlerinin taahh\u00fct edilen sermaye art\u0131r\u0131m\u0131 tutar\u0131n\u0131n nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131ld\u0131\u011f\u0131na ili\u015fkin olarak bu i\u015flemleri i\u00e7eren ve ilgili banka \u015fubesi taraf\u0131ndan onaylanm\u0131\u015f banka hesap \u00f6zetini ilgili d\u00f6nem kurumlar vergisi beyannamesi verme s\u00fcresi i\u00e7erisinde kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairelerine ibraz etmeleri gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"nakdi-sermaye-artirimi-esaslari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Nakdi sermaye art\u0131r\u0131m\u0131 esaslar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1077,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12730,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12631,"locale":"tr","category_id":73,"title":"Nakdi sermaye art\u0131r\u0131m\u0131 esaslar\u0131","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\">Kurumlar Vergisi Kanunu\u2019nun \u201cDi\u011fer \u0130ndirimler\u201d ba\u015fl\u0131kl\u0131 10. maddesinin (\u0131) bendi gere\u011fi 1 Temmuz 2015 tarihinden ge\u00e7erli olmak \u00fczere sermaye \u015firketlerinin nakit sermaye art\u0131r\u0131mlar\u0131 ile nakit sermaye koymak suretiyle yap\u0131lan kurulu\u015flarda yeni bir \u00f6zendirme ilkesi ge\u00e7erli k\u0131l\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu ilkeye g\u00f6re \u201csermaye \u015firketleri, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yeni uygulamadan yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u201dna g\u00f6re ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si kurumlar vergisi beyannamesi \u00fczerinde kurumu kazanc\u0131ndan indirilebilecektir. <\/span><\/p>  <p><span class=\"large\">Ancak bu uygulamadan; <\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Bilan\u00e7o i\u00e7i kalemlerin (ger\u00e7ek nitelikli bor\u00e7 ili\u015fkisine dayanmayan ortaklara bor\u00e7lar hesab\u0131 gibi) birbiri i\u00e7inde mahsubu \u015feklinde ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvilat veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131, yap\u0131lacak indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ayr\u0131ca bu ba\u011flamda, nakdi sermaye art\u0131\u015f\u0131n\u0131n muvazaal\u0131 bir \u015fekilde ger\u00e7ekle\u015ftirildi\u011finin tespiti halinde haks\u0131z olarak faydalan\u0131lan indirim nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f olan vergiler cezal\u0131 olarak tarh edilebilecektir. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile \u201cnakdi sermaye\u201d art\u0131\u015f\u0131 \u00fczerinden TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n Bakanlar Kurulu taraf\u0131ndan belirlenen orana isabet eden k\u0131sm\u0131 ilgili d\u00f6nem kurum kazanc\u0131ndan indirilebilecektir. \u0130ndirim uygulamas\u0131nda TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131nacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim uygulamas\u0131nda sermaye art\u0131r\u0131m\u0131n\u0131n hesap d\u00f6nemi i\u00e7erisinde nakit olarak \u00f6dendi\u011fi ay kesri tam ay say\u0131lmak suretiyle, y\u0131l\u0131n kalan s\u00fcresi i\u00e7in k\u0131st d\u00f6nem esas\u0131na g\u00f6re indirim tutar\u0131 hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan sermaye \u015firketleri; yetkili organlar\u0131n\u0131n k\u0131smen veya tamamen nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar\u0131n\u0131n ticaret siciline tescil edildi\u011fi hesap d\u00f6neminden itibaren, bu indirim uygulamas\u0131ndan yararlanmaya ba\u015flayabileceklerdir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim hesaplamas\u0131na konu edilebilecek sermaye art\u0131\u015f\u0131, art\u0131r\u0131lan sermaye tutar\u0131n\u0131n ortaklarca \u015firketin banka hesab\u0131na nakit olarak fiilen yat\u0131r\u0131lan k\u0131sm\u0131 ile s\u0131n\u0131rl\u0131 olup, taahh\u00fct edilen sermayenin ortaklar taraf\u0131ndan nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131lmayan k\u0131sm\u0131n indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r. Dolay\u0131s\u0131yla nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131lmam\u0131\u015f olan sermaye art\u0131r\u0131m tutarlar\u0131 indirime konu edilemeyecektir. <\/span><\/p>  <p><span class=\"large\">\u015eirketler indirim uygulamas\u0131ndan nakdi sermaye art\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6neminden itibaren ba\u015flamak suretiyle izleyen her bir d\u00f6nem i\u00e7in ayr\u0131 ayr\u0131 yararlanabileceklerdir. Sonraki d\u00f6nemlerde sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 halinde nakdi sermaye art\u0131\u015f\u0131n\u0131n azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Sermaye \u015firketleri taraf\u0131ndan nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin hesaplanan indirim tutar\u0131n\u0131n kazan\u00e7 yetersizli\u011fi nedeniyle matrah\u0131n tespitinde indirim konusu yap\u0131lamamas\u0131 halinde, ilgili y\u0131lda hesaplanan indirim tutarlar\u0131, herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n izleyen hesap d\u00f6nemlerine ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirim tutar\u0131n\u0131n hesaplanmas\u0131nda TCMB taraf\u0131ndan \u201cyararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan\u201d ticari krediler faiz oran\u0131 dikkate al\u0131naca\u011f\u0131ndan ge\u00e7ici vergilendirme d\u00f6nemleri itibariyle bu indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olamayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kazanc\u0131n yetersiz olmas\u0131 nedeniyle ilgili hesap d\u00f6neminde indirim konusu yap\u0131lamayan tutarlar, izleyen hesap d\u00f6nemine ili\u015fkin ge\u00e7ici vergilendirme d\u00f6nemlerine ait ge\u00e7ici vergi matrahlar\u0131n\u0131n tespitinde indirim konusu yap\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">\u0130ndirimden faydalanmak isteyen sermaye \u015firketlerinin taahh\u00fct edilen sermaye art\u0131r\u0131m\u0131 tutar\u0131n\u0131n nakit olarak \u015firketin banka hesab\u0131na fiilen yat\u0131r\u0131ld\u0131\u011f\u0131na ili\u015fkin olarak bu i\u015flemleri i\u00e7eren ve ilgili banka \u015fubesi taraf\u0131ndan onaylanm\u0131\u015f banka hesap \u00f6zetini ilgili d\u00f6nem kurumlar vergisi beyannamesi verme s\u00fcresi i\u00e7erisinde kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairelerine ibraz etmeleri gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"nakdi-sermaye-artirimi-esaslari","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":"Nakdi sermaye art\u0131r\u0131m\u0131 esaslar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1077,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}