{"status":true,"post":{"id":33778,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:27:44","created_at":"2022-07-14T21:00:00.000000Z","updated_at":"2022-10-24T18:27:44.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":33778,"is_featured":0,"title":"Sermayenin tamamlanmas\u0131 tart\u0131\u015fmas\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019de 15 Nisan 2022 tarihinde yay\u0131mlanan 7394 say\u0131l\u0131 \u2018Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 23. maddesi ile 5520 say\u0131l\u0131 Kanun\u2019un \u2018safi kurum kazanc\u0131\u2019n\u0131 d\u00fczenleyen 6. maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201c(3) 13.01.2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun (TTK) 376\u2019nc\u0131 maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz.\u201d <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7394 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 KVK\u2019n\u0131n 6. maddesine eklenen bu f\u0131kra ile TTK\u2019n\u0131n 376. maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayaca\u011f\u0131, ba\u015fka bir ifade ile kurumlar vergisine tabi olmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine g\u00f6re, son y\u0131ll\u0131k bilan\u00e7olar\u0131nda sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131lan \u015firketlerin kendili\u011finden sona ermi\u015f say\u0131lmamas\u0131 i\u00e7in genel kurulca sermayenin \u00fc\u00e7te biri ile yetinme veya sermayenin tamamlanmas\u0131na karar verilmektedir. Bu ama\u00e7la ortaklar taraf\u0131ndan sermaye tamamlama fonu olarak aktar\u0131lan tutarlar s\u00f6z konusu kanun \u00e7er\u00e7evesinde sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde kabul edilmemekte ve kar\u015f\u0131l\u0131ks\u0131z bir \u00f6deme niteli\u011fini haiz oldu\u011fu belirtilmektedir. Ayr\u0131ca yap\u0131lan bu \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak da nitelendirilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenleme ile sermayenin tamamlanmas\u0131na karar verilmesi halinde ortaklarca \u015firketlere bu kapsamda aktar\u0131lan tutarlar\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmamas\u0131 sa\u011flanmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Teklif gerek\u00e7esinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere T\u00fcrk Ticaret Kanunu Tebli\u011f do\u011frultusunda bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece \u00f6zelgelerle yap\u0131lan d\u00fczenlemeden vazge\u00e7ilerek kanun d\u00fczenlemesi yap\u0131lm\u0131\u015f ve T\u00fcrk Ticaret Kanunu ve vergi kanunlar\u0131 aras\u0131nda uyum sa\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi Kanunu\u2019nda ise sermaye tamamlama fonuna ili\u015fkin bir d\u00fczenleme yap\u0131lmam\u0131\u015ft\u0131r. Ancak Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan sermaye tamamlama fonu ad\u0131 alt\u0131nda firmaya aktar\u0131lan bedellerin, T\u00fcrkiye\u2019de ifa edilen hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131 oldu\u011fundan bahisle vergiye tabi oldu\u011fu belirtildi\u011finden ve 7394 say\u0131l\u0131 Kanun ile TTK\u2019n\u0131n 376. maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar\u0131n kurumlar vergisine tabi olmayaca\u011f\u0131 hususu h\u00fckme ba\u011fland\u0131\u011f\u0131ndan Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan da vergiyi do\u011furan olay\u0131n ortadan kalkaca\u011f\u0131 de\u011ferlendirilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketlerin zararlar\u0131n\u0131n telafisi i\u00e7in g\u00f6nderilen ancak uzun s\u00fcre \u015firket bilan\u00e7olar\u0131nda kalan ve sermaye aktar\u0131m\u0131 yap\u0131larak sermayeye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmeyen tutarlar\u0131n Kurumlar Vergisi Kanunu\u2019nun 13. maddesi kapsam\u0131nda \u00f6rt\u00fcl\u00fc sermaye olarak ele\u015ftirilebilece\u011fi hususu dikkate al\u0131nmal\u0131d\u0131r. Ayr\u0131ca bu fonlara ili\u015fkin muvazaal\u0131 i\u015flemlerin incelemelerde ele\u015ftiri konusu yap\u0131labilece\u011fi hususu dikkat \u00e7ekicidir. Sermaye tamamlama fonunun yaln\u0131zca zararlardan mahsup edilebilece\u011fi hususu d\u00fczenleme alt\u0131na al\u0131nd\u0131\u011f\u0131ndan ba\u015fka \u015fekillerde mahsup yap\u0131lmas\u0131 veya i\u015fletmeden \u00e7ekilmesi durumunda da tart\u0131\u015fmaya konu olmas\u0131 kan\u0131m\u0131zca a\u00e7\u0131k bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"sermayenin-tamamlanmasi-tartismasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Sermayenin tamamlanmas\u0131 tart\u0131\u015fmas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1100,"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":33877,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":33778,"locale":"tr","category_id":73,"title":"Sermayenin tamamlanmas\u0131 tart\u0131\u015fmas\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019de 15 Nisan 2022 tarihinde yay\u0131mlanan 7394 say\u0131l\u0131 \u2018Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 23. maddesi ile 5520 say\u0131l\u0131 Kanun\u2019un \u2018safi kurum kazanc\u0131\u2019n\u0131 d\u00fczenleyen 6. maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201c(3) 13.01.2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun (TTK) 376\u2019nc\u0131 maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz.\u201d <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7394 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 KVK\u2019n\u0131n 6. maddesine eklenen bu f\u0131kra ile TTK\u2019n\u0131n 376. maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayaca\u011f\u0131, ba\u015fka bir ifade ile kurumlar vergisine tabi olmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine g\u00f6re, son y\u0131ll\u0131k bilan\u00e7olar\u0131nda sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131lan \u015firketlerin kendili\u011finden sona ermi\u015f say\u0131lmamas\u0131 i\u00e7in genel kurulca sermayenin \u00fc\u00e7te biri ile yetinme veya sermayenin tamamlanmas\u0131na karar verilmektedir. Bu ama\u00e7la ortaklar taraf\u0131ndan sermaye tamamlama fonu olarak aktar\u0131lan tutarlar s\u00f6z konusu kanun \u00e7er\u00e7evesinde sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde kabul edilmemekte ve kar\u015f\u0131l\u0131ks\u0131z bir \u00f6deme niteli\u011fini haiz oldu\u011fu belirtilmektedir. Ayr\u0131ca yap\u0131lan bu \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak da nitelendirilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenleme ile sermayenin tamamlanmas\u0131na karar verilmesi halinde ortaklarca \u015firketlere bu kapsamda aktar\u0131lan tutarlar\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmamas\u0131 sa\u011flanmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Teklif gerek\u00e7esinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere T\u00fcrk Ticaret Kanunu Tebli\u011f do\u011frultusunda bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece \u00f6zelgelerle yap\u0131lan d\u00fczenlemeden vazge\u00e7ilerek kanun d\u00fczenlemesi yap\u0131lm\u0131\u015f ve T\u00fcrk Ticaret Kanunu ve vergi kanunlar\u0131 aras\u0131nda uyum sa\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi Kanunu\u2019nda ise sermaye tamamlama fonuna ili\u015fkin bir d\u00fczenleme yap\u0131lmam\u0131\u015ft\u0131r. Ancak Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan sermaye tamamlama fonu ad\u0131 alt\u0131nda firmaya aktar\u0131lan bedellerin, T\u00fcrkiye\u2019de ifa edilen hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131 oldu\u011fundan bahisle vergiye tabi oldu\u011fu belirtildi\u011finden ve 7394 say\u0131l\u0131 Kanun ile TTK\u2019n\u0131n 376. maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar\u0131n kurumlar vergisine tabi olmayaca\u011f\u0131 hususu h\u00fckme ba\u011fland\u0131\u011f\u0131ndan Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan da vergiyi do\u011furan olay\u0131n ortadan kalkaca\u011f\u0131 de\u011ferlendirilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketlerin zararlar\u0131n\u0131n telafisi i\u00e7in g\u00f6nderilen ancak uzun s\u00fcre \u015firket bilan\u00e7olar\u0131nda kalan ve sermaye aktar\u0131m\u0131 yap\u0131larak sermayeye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmeyen tutarlar\u0131n Kurumlar Vergisi Kanunu\u2019nun 13. maddesi kapsam\u0131nda \u00f6rt\u00fcl\u00fc sermaye olarak ele\u015ftirilebilece\u011fi hususu dikkate al\u0131nmal\u0131d\u0131r. Ayr\u0131ca bu fonlara ili\u015fkin muvazaal\u0131 i\u015flemlerin incelemelerde ele\u015ftiri konusu yap\u0131labilece\u011fi hususu dikkat \u00e7ekicidir. Sermaye tamamlama fonunun yaln\u0131zca zararlardan mahsup edilebilece\u011fi hususu d\u00fczenleme alt\u0131na al\u0131nd\u0131\u011f\u0131ndan ba\u015fka \u015fekillerde mahsup yap\u0131lmas\u0131 veya i\u015fletmeden \u00e7ekilmesi durumunda da tart\u0131\u015fmaya konu olmas\u0131 kan\u0131m\u0131zca a\u00e7\u0131k bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"sermayenin-tamamlanmasi-tartismasi","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":"Sermayenin tamamlanmas\u0131 tart\u0131\u015fmas\u0131","meta_description":"DR. 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