{"status":true,"post":{"id":13074,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:21:57","created_at":"2016-02-21T21:00:00.000000Z","updated_at":"2022-10-21T06:21:57.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13074,"is_featured":0,"title":"Nakdi sermaye art\u0131r\u0131m\u0131 te\u015fvikine ili\u015fkin ayr\u0131nt\u0131lar belli oluyor","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\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 internet sitesinde yay\u0131nlanan Kurumlar Vergisi Genel Tebli\u011f Tasla\u011f\u0131 ile nakdi sermaye art\u0131r\u0131m\u0131na ili\u015fkin detaylar a\u00e7\u0131klan\u0131yor. Konuya ili\u015fkin yasal d\u00fczenleme 17 Mart 2015 tarihli 6637 say\u0131l\u0131 kanun ile yap\u0131lm\u0131\u015f, 26 Haziran 2015 tarihli ve 2015\/7910 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile uygulama esaslar\u0131 belirlenmi\u015ftir. Tebli\u011f Tasla\u011f\u0131 ile konu, \u00f6rneklerle de detayland\u0131r\u0131larak a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">Uygulamay\u0131 k\u0131saca hat\u0131rlatacak olursak; sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, 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 i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019sini indirim konusu yap\u0131labilecekler. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130ND\u0130R\u0130MDEN YARARLANAMAYACAK KURUMLAR<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Banka ve finans kurumlar\u0131 ile sigorta \u015firketleri ile kamu iktisadi te\u015febb\u00fcsleri bu istisnadan yararlanamayacaklar.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gelirlerinin y\u00fczde 25 veya fazlas\u0131 \u015firket faaliyeti ile orant\u0131l\u0131 sermaye, organizasyon ve personel istihdam\u0131 suretiyle y\u00fcr\u00fct\u00fclen ticar\u00ee, zira\u00ee veya serbest meslek faaliyeti d\u0131\u015f\u0131ndaki faiz, k\u00e2r pay\u0131, kira, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirlerden olu\u015fan sermaye \u015firketleri.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Aktif toplam\u0131n\u0131n y\u00fczde 50 veya daha fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirak paylar\u0131ndan olu\u015fan sermaye \u015firketleri.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>\u0130ND\u0130R\u0130MDEN YARARLANAMAYACAK SERMAYE ARTI\u015eLARI<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan, sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili olan ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvil veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bilan\u00e7o i\u00e7i kalemlerin birbiri i\u00e7inde mahsubu \u015feklinde ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131 bu te\u015fvikten yararlanamayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>D\u0130\u011eER ESASLAR<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u0130ndirim sermaye art\u0131r\u0131m\u0131 karar\u0131n\u0131n tescil edildi\u011fi ay tam ay say\u0131lmak suretiyle uygulanacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklarca \u015firketin banka hesab\u0131na nakit olarak fiilen yat\u0131r\u0131lan sermaye art\u0131r\u0131m k\u0131sm\u0131 indirim hesab\u0131nda dikkate al\u0131nacak.<\/span><\/li>   <li><span class=\"large\">Kazan\u00e7 yetersizli\u011fi nedeniyle ilgili oldu\u011fu hesap d\u00f6nemine ait matrah\u0131n tespitinde indirim konusu yap\u0131lamayan indirim tutarlar\u0131, herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n izleyen hesap d\u00f6nemlerine ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecek. <\/span><span class=\"large\">Burada bir zamana\u015f\u0131m\u0131 s\u00f6z konusu olacak m\u0131? Tebli\u011f d\u00fczenleni\u015fine bak\u0131l\u0131rsa olmayacak gibi g\u00f6r\u00fcn\u00fcyor.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Sermaye azalt\u0131m\u0131nda, azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 i\u00e7in ilgili karar\u0131n ticaret siciline tescil edildi\u011fi ay\u0131 izleyen aydan itibaren bu indirimden yararlan\u0131labilecek.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Art\u0131r\u0131lan nakdi sermayenin ba\u015fka \u015firketlere sermaye olarak konulan veya kredi olarak kulland\u0131r\u0131lan k\u0131sm\u0131na tekab\u00fcl eden k\u0131sm\u0131 indirimden yararlanamayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl k\u0131s\u0131m indirim hesab\u0131nda dikkate al\u0131nmayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">9 Mart 2015 tarihinden Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1 Temmuz 2015 tarihine kadar olan d\u00f6nemde, sermaye azalt\u0131m\u0131na gidilmi\u015fse bu k\u0131s\u0131m kadarki sermaye art\u0131\u015flar\u0131 da indirimden yararland\u0131r\u0131lmayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Sadece d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi itibar\u0131yla bu indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Ancak, ilgili hesap d\u00f6neminde indirim konusu yap\u0131lamayan tutarlar, izleyen hesap d\u00f6nemine ili\u015fkin ge\u00e7ici vergilendirme d\u00f6nemlerinde indirim konusu yap\u0131labilecek.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"nakdi-sermaye-artirimi-tesvikine-iliskin-ayrintilar-belli-oluyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Nakdi sermaye art\u0131r\u0131m\u0131 te\u015fvikine ili\u015fkin ayr\u0131nt\u0131lar belli oluyor","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":13173,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13074,"locale":"tr","category_id":73,"title":"Nakdi sermaye art\u0131r\u0131m\u0131 te\u015fvikine ili\u015fkin ayr\u0131nt\u0131lar belli oluyor","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\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 internet sitesinde yay\u0131nlanan Kurumlar Vergisi Genel Tebli\u011f Tasla\u011f\u0131 ile nakdi sermaye art\u0131r\u0131m\u0131na ili\u015fkin detaylar a\u00e7\u0131klan\u0131yor. Konuya ili\u015fkin yasal d\u00fczenleme 17 Mart 2015 tarihli 6637 say\u0131l\u0131 kanun ile yap\u0131lm\u0131\u015f, 26 Haziran 2015 tarihli ve 2015\/7910 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile uygulama esaslar\u0131 belirlenmi\u015ftir. Tebli\u011f Tasla\u011f\u0131 ile konu, \u00f6rneklerle de detayland\u0131r\u0131larak a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">Uygulamay\u0131 k\u0131saca hat\u0131rlatacak olursak; sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, 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 i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019sini indirim konusu yap\u0131labilecekler. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130ND\u0130R\u0130MDEN YARARLANAMAYACAK KURUMLAR<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Banka ve finans kurumlar\u0131 ile sigorta \u015firketleri ile kamu iktisadi te\u015febb\u00fcsleri bu istisnadan yararlanamayacaklar.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gelirlerinin y\u00fczde 25 veya fazlas\u0131 \u015firket faaliyeti ile orant\u0131l\u0131 sermaye, organizasyon ve personel istihdam\u0131 suretiyle y\u00fcr\u00fct\u00fclen ticar\u00ee, zira\u00ee veya serbest meslek faaliyeti d\u0131\u015f\u0131ndaki faiz, k\u00e2r pay\u0131, kira, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirlerden olu\u015fan sermaye \u015firketleri.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Aktif toplam\u0131n\u0131n y\u00fczde 50 veya daha fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirak paylar\u0131ndan olu\u015fan sermaye \u015firketleri.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>\u0130ND\u0130R\u0130MDEN YARARLANAMAYACAK SERMAYE ARTI\u015eLARI<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan, sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili olan ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvil veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bilan\u00e7o i\u00e7i kalemlerin birbiri i\u00e7inde mahsubu \u015feklinde ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131 bu te\u015fvikten yararlanamayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>D\u0130\u011eER ESASLAR<\/strong><\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u0130ndirim sermaye art\u0131r\u0131m\u0131 karar\u0131n\u0131n tescil edildi\u011fi ay tam ay say\u0131lmak suretiyle uygulanacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortaklarca \u015firketin banka hesab\u0131na nakit olarak fiilen yat\u0131r\u0131lan sermaye art\u0131r\u0131m k\u0131sm\u0131 indirim hesab\u0131nda dikkate al\u0131nacak.<\/span><\/li>   <li><span class=\"large\">Kazan\u00e7 yetersizli\u011fi nedeniyle ilgili oldu\u011fu hesap d\u00f6nemine ait matrah\u0131n tespitinde indirim konusu yap\u0131lamayan indirim tutarlar\u0131, herhangi bir endekslemeye tabi tutulmaks\u0131z\u0131n izleyen hesap d\u00f6nemlerine ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecek. <\/span><span class=\"large\">Burada bir zamana\u015f\u0131m\u0131 s\u00f6z konusu olacak m\u0131? Tebli\u011f d\u00fczenleni\u015fine bak\u0131l\u0131rsa olmayacak gibi g\u00f6r\u00fcn\u00fcyor.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Sermaye azalt\u0131m\u0131nda, azalt\u0131lan sermaye tutar\u0131 kadarl\u0131k k\u0131sm\u0131 i\u00e7in ilgili karar\u0131n ticaret siciline tescil edildi\u011fi ay\u0131 izleyen aydan itibaren bu indirimden yararlan\u0131labilecek.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Art\u0131r\u0131lan nakdi sermayenin ba\u015fka \u015firketlere sermaye olarak konulan veya kredi olarak kulland\u0131r\u0131lan k\u0131sm\u0131na tekab\u00fcl eden k\u0131sm\u0131 indirimden yararlanamayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl k\u0131s\u0131m indirim hesab\u0131nda dikkate al\u0131nmayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">9 Mart 2015 tarihinden Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1 Temmuz 2015 tarihine kadar olan d\u00f6nemde, sermaye azalt\u0131m\u0131na gidilmi\u015fse bu k\u0131s\u0131m kadarki sermaye art\u0131\u015flar\u0131 da indirimden yararland\u0131r\u0131lmayacak.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Sadece d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi itibar\u0131yla bu indirimden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Ancak, ilgili hesap d\u00f6neminde indirim konusu yap\u0131lamayan tutarlar, izleyen hesap d\u00f6nemine ili\u015fkin ge\u00e7ici vergilendirme d\u00f6nemlerinde indirim konusu yap\u0131labilecek.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"nakdi-sermaye-artirimi-tesvikine-iliskin-ayrintilar-belli-oluyor","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 te\u015fvikine ili\u015fkin ayr\u0131nt\u0131lar belli oluyor","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}]}}