{"status":true,"post":{"id":22456,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:17:25","created_at":"2020-07-16T21:00:00.000000Z","updated_at":"2022-10-24T11:17:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22456,"is_featured":0,"title":"\u015eirketlerde k\u00e2r pay\u0131 s\u0131n\u0131rlamas\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. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13. maddesi ile sermaye \u015firketlerinde 30 Eyl\u00fcl 2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde 25\u2019ine kadar da\u011f\u0131t\u0131m\u0131na karar verilebilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, konuya ili\u015fkin yay\u0131mlanan tebli\u011f ile de devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya ait fonlar\u0131n do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131na sahip oldu\u011fu \u015firketler bu tebli\u011f kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur. (17 May\u0131s 2020 g\u00fcn ve 31130 say\u0131l\u0131 Resmi Gazete)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011f gere\u011fi;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Sermaye \u015firketlerinde, T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden 30 Eyl\u00fcl 2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde 25\u2019ine kadar\u0131n\u0131n nakden da\u011f\u0131t\u0131m\u0131na karar verilebilir, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemez. Bu s\u0131n\u0131rlama, T\u00fcrk Ticaret Kanunu\u2019nun 462. maddesi uyar\u0131nca i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda uygulanmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Sermaye \u015firketlerinde genel kurul taraf\u0131ndan yukar\u0131da birinci f\u0131kradaki s\u00fcrenin sonuna kadar y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13. maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce genel kurulca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 karar\u0131 al\u0131nm\u0131\u015f, ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa, yukar\u0131da birinci f\u0131krada yer alan s\u0131n\u0131r a\u015fan k\u0131sma ili\u015fkin \u00f6demeler ile hesap d\u00f6neminde zarar edilmi\u015f olmas\u0131na kar\u015f\u0131n serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131m karar\u0131 al\u0131nm\u0131\u015fsa ertelenir. Ertelenen \u00f6demelere ili\u015fkin olarak faiz tahakkuk ettirilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Genel kurulca y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmi\u015fse, avans \u00f6demeleri birinci f\u0131krada belirtilen s\u00fcrenin sonuna kadar (30.09.2020) ertelenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> K\u00e2r pay\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na ili\u015fkin istisnalar ise s\u00f6z konusu tebli\u011fin 5. maddesinde yer almaktad\u0131r. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ek-2. ve ge\u00e7ici 23. maddesi uyar\u0131nca yeni koronavir\u00fcs (Covid-19) kaynakl\u0131 zorlay\u0131c\u0131 sebep gerek\u00e7esiyle k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden ve\/veya \u00fccretsiz izine ayr\u0131lanlardan \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ge\u00e7ici 24. maddesi uyar\u0131nca nakdi \u00fccret deste\u011finin sa\u011flanmas\u0131 ile Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019un ge\u00e7ici <\/span><br><span class=\"large\"> 20. maddesi ve ilgili kararlar uyar\u0131nca Hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7 120 bin TL ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Pay sahiplerince, da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131n kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct borcunun nakden ve defaten ifas\u0131nda kullan\u0131lmas\u0131 ko\u015fuluyla k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Pay sahiplerince, da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n, imzalanan kredi s\u00f6zle\u015fmeleri veya proje finansman s\u00f6zle\u015fmeleri kapsam\u0131nda olup, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 30 Eyl\u00fcl 2020 tarihine kadar muaccel (hemen \u00f6denmesi gereken) hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin ifas\u0131nda nakden kullanmas\u0131 ko\u015fuluyla k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler i\u00e7in yap\u0131lacak \u00f6demelerin varl\u0131\u011f\u0131 dikkate al\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca konuya ili\u015fkin tebli\u011fin 5\/2. maddesinde de ifade edildi\u011fi \u00fczere \u201c\u2026k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketlerde, pay sahiplerinin ifa y\u00fck\u00fcml\u00fcl\u00fcklerini a\u015fan tutara ili\u015fkin \u00f6demelerin 4. maddenin birinci f\u0131kras\u0131nda belirtilen s\u00fcrenin sonuna kadar (30.09.2020) ertelenmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131 tutar\u0131 Vergi Usul Kanunu\u2019na g\u00f6re tutulan kay\u0131tlarda bulunan k\u00e2r da\u011f\u0131t\u0131m\u0131na konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famaz. (Tebli\u011f md:7\/2)<\/span><br><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"sirketlerde-kar-payi-sinirlamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde k\u00e2r pay\u0131 s\u0131n\u0131rlamas\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":93,"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":22555,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22456,"locale":"tr","category_id":73,"title":"\u015eirketlerde k\u00e2r pay\u0131 s\u0131n\u0131rlamas\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. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13. maddesi ile sermaye \u015firketlerinde 30 Eyl\u00fcl 2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde 25\u2019ine kadar da\u011f\u0131t\u0131m\u0131na karar verilebilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, konuya ili\u015fkin yay\u0131mlanan tebli\u011f ile de devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya ait fonlar\u0131n do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131na sahip oldu\u011fu \u015firketler bu tebli\u011f kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur. (17 May\u0131s 2020 g\u00fcn ve 31130 say\u0131l\u0131 Resmi Gazete)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011f gere\u011fi;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Sermaye \u015firketlerinde, T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden 30 Eyl\u00fcl 2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde 25\u2019ine kadar\u0131n\u0131n nakden da\u011f\u0131t\u0131m\u0131na karar verilebilir, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemez. Bu s\u0131n\u0131rlama, T\u00fcrk Ticaret Kanunu\u2019nun 462. maddesi uyar\u0131nca i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda uygulanmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Sermaye \u015firketlerinde genel kurul taraf\u0131ndan yukar\u0131da birinci f\u0131kradaki s\u00fcrenin sonuna kadar y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13. maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce genel kurulca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 karar\u0131 al\u0131nm\u0131\u015f, ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa, yukar\u0131da birinci f\u0131krada yer alan s\u0131n\u0131r a\u015fan k\u0131sma ili\u015fkin \u00f6demeler ile hesap d\u00f6neminde zarar edilmi\u015f olmas\u0131na kar\u015f\u0131n serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131m karar\u0131 al\u0131nm\u0131\u015fsa ertelenir. Ertelenen \u00f6demelere ili\u015fkin olarak faiz tahakkuk ettirilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. Genel kurulca y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmi\u015fse, avans \u00f6demeleri birinci f\u0131krada belirtilen s\u00fcrenin sonuna kadar (30.09.2020) ertelenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> K\u00e2r pay\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na ili\u015fkin istisnalar ise s\u00f6z konusu tebli\u011fin 5. maddesinde yer almaktad\u0131r. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ek-2. ve ge\u00e7ici 23. maddesi uyar\u0131nca yeni koronavir\u00fcs (Covid-19) kaynakl\u0131 zorlay\u0131c\u0131 sebep gerek\u00e7esiyle k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden ve\/veya \u00fccretsiz izine ayr\u0131lanlardan \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ge\u00e7ici 24. maddesi uyar\u0131nca nakdi \u00fccret deste\u011finin sa\u011flanmas\u0131 ile Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019un ge\u00e7ici <\/span><br><span class=\"large\"> 20. maddesi ve ilgili kararlar uyar\u0131nca Hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7 120 bin TL ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Pay sahiplerince, da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131n kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct borcunun nakden ve defaten ifas\u0131nda kullan\u0131lmas\u0131 ko\u015fuluyla k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Pay sahiplerince, da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n, imzalanan kredi s\u00f6zle\u015fmeleri veya proje finansman s\u00f6zle\u015fmeleri kapsam\u0131nda olup, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 30 Eyl\u00fcl 2020 tarihine kadar muaccel (hemen \u00f6denmesi gereken) hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin ifas\u0131nda nakden kullanmas\u0131 ko\u015fuluyla k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler i\u00e7in yap\u0131lacak \u00f6demelerin varl\u0131\u011f\u0131 dikkate al\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca konuya ili\u015fkin tebli\u011fin 5\/2. maddesinde de ifade edildi\u011fi \u00fczere \u201c\u2026k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketlerde, pay sahiplerinin ifa y\u00fck\u00fcml\u00fcl\u00fcklerini a\u015fan tutara ili\u015fkin \u00f6demelerin 4. maddenin birinci f\u0131kras\u0131nda belirtilen s\u00fcrenin sonuna kadar (30.09.2020) ertelenmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131 tutar\u0131 Vergi Usul Kanunu\u2019na g\u00f6re tutulan kay\u0131tlarda bulunan k\u00e2r da\u011f\u0131t\u0131m\u0131na konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famaz. (Tebli\u011f md:7\/2)<\/span><br><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"sirketlerde-kar-payi-sinirlamasi","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":"\u015eirketlerde k\u00e2r pay\u0131 s\u0131n\u0131rlamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":93,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}