{"status":true,"post":{"id":36262,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2023-01-09 12:43:00","created_at":"2023-01-09T09:43:00.000000Z","updated_at":"2023-01-09T09:43:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":36262,"is_featured":0,"title":"\u00d6rt\u00fcl\u00fc sermaye tan\u0131m\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":"DR. VEYS\u0130 SEV\u0130\u011e","content":"


<\/p>


<\/p>

<\/span><\/strong>veysi.sevig@ito.org.tr<\/span><\/strong><\/p>

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

Kurumlar Vergisi Kanunu\u2019nun 12\/1\u2019nci maddesi uyar\u0131nca; kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131l\u0131r.\u00a0<\/span><\/p>

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

Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda, sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan harcamalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131n\u0131r.\u00a0<\/span><\/p>

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

Bu maddenin uygulanmas\u0131nda;<\/span><\/p>

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

a. Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131nda sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak, orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin, oy veya k\u00e2r pay\u0131 hakk\u0131nda sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu,<\/span><\/p>

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

b. \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131nda \u00f6z sermayesini ifade eder. Kurumlar\u0131n \u0130stanbul Menkul K\u0131ymetler Borsas\u0131\u2019nda i\u015flem g\u00f6ren hisselerinin edinilmesi durumunda s\u00f6z konusu hisse nedeniyle ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lanlardan temin edilen bor\u00e7lanmalarda en az y\u00fczde 10 ortakl\u0131k pay\u0131 aran\u0131r. Yukar\u0131da belirtilen oranlar, bor\u00e7 veren ortaklar ve ortaklar\u0131n ili\u015fkide bulundu\u011fu ki\u015filer i\u00e7in topluca dikkate al\u0131n\u0131r.\u00a0<\/span><\/p>

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

A\u015fa\u011f\u0131daki say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaz:<\/span><\/p>

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

a. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><\/p>

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

b. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 \u015fartlarla k\u0131smen veya tamamen kulland\u0131rd\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><\/p>

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

c. 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><\/p>

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

\u00e7. 3226 say\u0131l\u0131 Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar.\u00a0<\/span><\/p>

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

\u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar, gelir ve kurumlar vergisi kanunlar\u0131n\u0131n uygulanmas\u0131nda gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015ftirdi\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, tam m\u00fckellef kurumlar nezdinde yap\u0131lacak d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir. Ancak bu d\u00fczeltmenin yap\u0131lmas\u0131 i\u00e7in \u00f6rt\u00fcl\u00fc sermaye kullanan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r.<\/span><\/p>","slug":"ortulu-sermaye-tanimi","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":55927,"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":36388,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":36262,"locale":"tr","category_id":73,"title":"\u00d6rt\u00fcl\u00fc sermaye tan\u0131m\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":"DR. VEYS\u0130 SEV\u0130\u011e","content":"


<\/p>


<\/p>

<\/span><\/strong>veysi.sevig@ito.org.tr<\/span><\/strong><\/p>

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

Kurumlar Vergisi Kanunu\u2019nun 12\/1\u2019nci maddesi uyar\u0131nca; kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131l\u0131r.\u00a0<\/span><\/p>

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

Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda, sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan harcamalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131n\u0131r.\u00a0<\/span><\/p>

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

Bu maddenin uygulanmas\u0131nda;<\/span><\/p>

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

a. Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131nda sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak, orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin, oy veya k\u00e2r pay\u0131 hakk\u0131nda sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu,<\/span><\/p>

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

b. \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131nda \u00f6z sermayesini ifade eder. Kurumlar\u0131n \u0130stanbul Menkul K\u0131ymetler Borsas\u0131\u2019nda i\u015flem g\u00f6ren hisselerinin edinilmesi durumunda s\u00f6z konusu hisse nedeniyle ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lanlardan temin edilen bor\u00e7lanmalarda en az y\u00fczde 10 ortakl\u0131k pay\u0131 aran\u0131r. Yukar\u0131da belirtilen oranlar, bor\u00e7 veren ortaklar ve ortaklar\u0131n ili\u015fkide bulundu\u011fu ki\u015filer i\u00e7in topluca dikkate al\u0131n\u0131r.\u00a0<\/span><\/p>

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

A\u015fa\u011f\u0131daki say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaz:<\/span><\/p>

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

a. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><\/p>

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

b. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 \u015fartlarla k\u0131smen veya tamamen kulland\u0131rd\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><\/p>

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

c. 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><\/p>

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

\u00e7. 3226 say\u0131l\u0131 Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar.\u00a0<\/span><\/p>

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

\u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar, gelir ve kurumlar vergisi kanunlar\u0131n\u0131n uygulanmas\u0131nda gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015ftirdi\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, tam m\u00fckellef kurumlar nezdinde yap\u0131lacak d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir. Ancak bu d\u00fczeltmenin yap\u0131lmas\u0131 i\u00e7in \u00f6rt\u00fcl\u00fc sermaye kullanan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r.<\/span><\/p>","slug":"ortulu-sermaye-tanimi","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":55927,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}