{"status":true,"post":{"id":17540,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:20:31","created_at":"2017-11-27T21:00:00.000000Z","updated_at":"2022-10-21T07:20:31.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17540,"is_featured":0,"title":"Ticaret Sicili\u2019ne tescil ve kurumsal sorumluluk","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

T\u00fcrk Ticaret Kanunu\u2019nun 27\u2019nci maddesi uyar\u0131nca Ticaret Sicili\u2019ne tescil; kural olarak \u201cilgililer, temsilcileri veya hukuki halefleri taraf\u0131ndan yetkili sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131l\u0131r.\u201d<\/span><\/p>

Ticaret sicili m\u00fcd\u00fcrl\u00fckleri, kurumlar vergisi m\u00fckellefi olup da tescil i\u00e7in ba\u015fvuran m\u00fckelleflerin ba\u015fvuru evrak\u0131n\u0131n birer suretini ilgili vergi dairesine intikal ettirir. Dolay\u0131s\u0131yla bu durumda m\u00fckelleflerin i\u015fe ba\u015flamay\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmi\u015f say\u0131l\u0131r.<\/span><\/p>

Tescil i\u015flemi dilek\u00e7e ile yap\u0131l\u0131r (TTK md:29). Dilek\u00e7e sahibi kimli\u011fini ispat etmekle y\u00fck\u00fcml\u00fcd\u00fcr. Dilek\u00e7edeki imza noterlik\u00e7e onaylanm\u0131\u015fsa ayr\u0131ca kimli\u011fin ispatlanmas\u0131na gerek yoktur.<\/span><\/p>

Ayn\u0131 kanunun 36\u2019nc\u0131 maddesi gere\u011fi \u201cTicaret sicili kay\u0131tlar\u0131 nerede bulunursa bulunsun; ki\u015filer hakk\u0131nda tescilin T\u00fcrkiye Ticaret Sicili Gazetesi\u2019nde ilan edildi\u011fi; ilan\u0131n tamam\u0131 ayn\u0131 n\u00fcshada yay\u0131mlanmam\u0131\u015f ise son k\u0131sm\u0131n\u0131n yay\u0131mland\u0131\u011f\u0131 g\u00fcn\u00fc izleyen i\u015f g\u00fcn\u00fcnden itibaren hukuki sonu\u00e7lar\u0131n\u0131 do\u011furur. Bu g\u00fcnler, tescilin ilan\u0131 tarihinden i\u015flemeye ba\u015flayacak olan s\u00fcrelere de ba\u015flang\u0131\u00e7 olur.\u201d<\/span><\/p>

Ayn\u0131 kanun maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cTescili zorunlu oldu\u011fu halde tescil edilmemi\u015f veya tescil edilip de ilan\u0131 zorunlu iken ilan olunmam\u0131\u015f bir husus, ancak bunu bildikleri veya bilmeleri gerekti\u011fi ispat edildi\u011fi taktirde, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 ileri s\u00fcr\u00fclebilir.\u201d<\/span><\/p>

Di\u011fer yandan \u201cTescil kayd\u0131 ile ilan edilen durum aras\u0131nda ayk\u0131r\u0131l\u0131k bulunmas\u0131 halinde, tescil edilmi\u015f olan ger\u00e7ek durumu bildikleri ispat edilmedi\u011fi s\u00fcrece \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin ilan edilen duruma g\u00fcvenleri korunur.\u201d (TTK md:37\/1)<\/span><\/p>

\u201cTescil ve kay\u0131t i\u00e7in ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunanlar, iki bin T\u00fcrk Liras\u0131 idari para cezas\u0131yla cezaland\u0131r\u0131l\u0131r. Ger\u00e7e\u011fe ayk\u0131r\u0131 tescilden dolay\u0131 zarar g\u00f6renlerin tazminat haklar\u0131 sakl\u0131d\u0131r.\u201d<\/span><\/p>

Ayr\u0131ca \u201cTescil edilen hususlar\u0131n ger\u00e7e\u011fi tam olarak yans\u0131tmamas\u0131, \u00fc\u00e7\u00fcnc\u00fc ki\u015filerde yanl\u0131\u015f izlenim yaratacak nitelik ta\u015f\u0131mas\u0131 ve kamu d\u00fczenine ayk\u0131r\u0131 olmas\u0131 halinde veya bu durumu bildikleri halde bu hususlar\u0131n d\u00fczeltilmesini istemeyenler ve tescil olunan bir hususun de\u011fi\u015fmesi, sona ermesi veya kald\u0131r\u0131lmas\u0131 dolay\u0131s\u0131yla kayd\u0131n de\u011fi\u015ftirilmesini veya silinmesini istemeye ya da yeniden tescili gereken bir hususu tescil ettirmeye zorunlu olup da bunu yapmayanlar, bu kusurlar\u0131 nedeniyle \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin u\u011frad\u0131klar\u0131 zararlar\u0131 tazmin ile y\u00fck\u00fcml\u00fcd\u00fcrler. (TTK md:38)<\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 36\/3 maddesi uyar\u0131nca \u201c\u00dc\u00e7\u00fcnc\u00fc ki\u015filerin, kendilerine kar\u015f\u0131 sonu\u00e7 do\u011furmaya ba\u015flayan sicil kay\u0131tlar\u0131n\u0131 bilmediklerine ili\u015fkin iddialar\u0131 dinlenmez.\u201d Ancak bu ba\u011flamda T\u00fcrk Ticaret Kanunu\u2019nun 36\u2019nc\u0131 maddesinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan vergi alacakl\u0131s\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s olarak kabul edilse dahi sicil kay\u0131tlar\u0131n\u0131 inceleyip bu kay\u0131tlara g\u00fcvenerek \u015firketle hukuki i\u015flemlere giri\u015fen ki\u015fi olup olmamas\u0131 hali uygulamada \u00e7o\u011fu kez duraksama yaratmaktad\u0131r. Daha a\u00e7\u0131k bir ifade ile \u201ckamu alaca\u011f\u0131n\u0131n kurumdan (\u015firketten) tahsil edilememesi halinde \u015firket orta\u011f\u0131 ve kanuni temsilcisi olan\u201d ki\u015fiye d\u00fczenlenen \u00f6deme emirlerinin hukuki a\u00e7\u0131dan de\u011ferlendirilmesi ile ilgili Dan\u0131\u015ftay Vergi Dava Daireleri\u2019nin vermi\u015f oldu\u011fu kararda kamu alaca\u011f\u0131n\u0131n dayana\u011f\u0131 olan \u201c\u00f6deme emirleri i\u00e7eri\u011fi har\u00e7lardan\u2026 vergi alacakl\u0131s\u0131yla vergi alaca\u011f\u0131na y\u00f6nelik ili\u015fkisinin kurumsal nitelikte oldu\u011fu ve kanundan do\u011fdu\u011fu, tescil veya hem tescil hem de ilan\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f bir hususun tescil ve ilan edilmesi halinde bu hususun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara aksi ispat olmad\u0131k\u00e7a ileri s\u00fcr\u00fclememesi durumunun vergi alacakl\u0131s\u0131 a\u00e7\u0131s\u0131ndan ge\u00e7erli olmad\u0131\u011f\u0131, \u2026 di\u011fer bir ifadeyle vergi alacakl\u0131s\u0131n\u0131n, T\u00fcrk Ticaret Kanunu\u2019nun 36\u2019nc\u0131 maddesinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan, h\u00fckm\u00fcn korumak istedi\u011fi \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s konumunda olmad\u0131\u011f\u0131, \u2026 \u00f6te yandan kanuni temsilcilik ve ortakl\u0131k s\u0131fat\u0131n\u0131n son buldu\u011fu hususu tescil ve ilan edilmemi\u015f olsa bile, \u015firketin vergi \u00f6devlerini yerine getirme g\u00f6revi sona eren ki\u015finin vergi \u00f6devlerinin yerine getirilmemesinde kusurunun olaca\u011f\u0131ndan bahsedilemeyece\u011finden sorumlulu\u011funun da s\u00f6z konusu olmayaca\u011f\u0131, bu nedenle de Dan\u0131\u015ftay Vergi Dava Daireleri\u2019nin 05.07.2017 g\u00fcn ve E. No 282, K No: 367 say\u0131l\u0131 karar\u0131nda <\/span><\/p>

\u201c\u2026 kamu alaca\u011f\u0131n\u0131n \u015firketten tahsil edilememesi \u00fczerine TTK md 36 kapsam\u0131nda, \u00f6deme emirlerine ili\u015fkin hukuki tekemm\u00fcl\u00fcn ve haciz i\u015flemlerinin yasal \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 irdelenmek suretiyle karar verilebilece\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r. (Vergi Raporu, Say\u0131: 218, Kas\u0131m 2017 sf. 227-229)<\/span><\/p> \t\t\t\t","slug":"ticaret-siciline-tescil-ve-kurumsal-sorumluluk","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ticaret Sicili\u2019ne tescil ve kurumsal sorumluluk","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":113,"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":17639,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17540,"locale":"tr","category_id":73,"title":"Ticaret Sicili\u2019ne tescil ve kurumsal sorumluluk","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

T\u00fcrk Ticaret Kanunu\u2019nun 27\u2019nci maddesi uyar\u0131nca Ticaret Sicili\u2019ne tescil; kural olarak \u201cilgililer, temsilcileri veya hukuki halefleri taraf\u0131ndan yetkili sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131l\u0131r.\u201d<\/span><\/p>

Ticaret sicili m\u00fcd\u00fcrl\u00fckleri, kurumlar vergisi m\u00fckellefi olup da tescil i\u00e7in ba\u015fvuran m\u00fckelleflerin ba\u015fvuru evrak\u0131n\u0131n birer suretini ilgili vergi dairesine intikal ettirir. Dolay\u0131s\u0131yla bu durumda m\u00fckelleflerin i\u015fe ba\u015flamay\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmi\u015f say\u0131l\u0131r.<\/span><\/p>

Tescil i\u015flemi dilek\u00e7e ile yap\u0131l\u0131r (TTK md:29). Dilek\u00e7e sahibi kimli\u011fini ispat etmekle y\u00fck\u00fcml\u00fcd\u00fcr. Dilek\u00e7edeki imza noterlik\u00e7e onaylanm\u0131\u015fsa ayr\u0131ca kimli\u011fin ispatlanmas\u0131na gerek yoktur.<\/span><\/p>

Ayn\u0131 kanunun 36\u2019nc\u0131 maddesi gere\u011fi \u201cTicaret sicili kay\u0131tlar\u0131 nerede bulunursa bulunsun; ki\u015filer hakk\u0131nda tescilin T\u00fcrkiye Ticaret Sicili Gazetesi\u2019nde ilan edildi\u011fi; ilan\u0131n tamam\u0131 ayn\u0131 n\u00fcshada yay\u0131mlanmam\u0131\u015f ise son k\u0131sm\u0131n\u0131n yay\u0131mland\u0131\u011f\u0131 g\u00fcn\u00fc izleyen i\u015f g\u00fcn\u00fcnden itibaren hukuki sonu\u00e7lar\u0131n\u0131 do\u011furur. Bu g\u00fcnler, tescilin ilan\u0131 tarihinden i\u015flemeye ba\u015flayacak olan s\u00fcrelere de ba\u015flang\u0131\u00e7 olur.\u201d<\/span><\/p>

Ayn\u0131 kanun maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cTescili zorunlu oldu\u011fu halde tescil edilmemi\u015f veya tescil edilip de ilan\u0131 zorunlu iken ilan olunmam\u0131\u015f bir husus, ancak bunu bildikleri veya bilmeleri gerekti\u011fi ispat edildi\u011fi taktirde, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 ileri s\u00fcr\u00fclebilir.\u201d<\/span><\/p>

Di\u011fer yandan \u201cTescil kayd\u0131 ile ilan edilen durum aras\u0131nda ayk\u0131r\u0131l\u0131k bulunmas\u0131 halinde, tescil edilmi\u015f olan ger\u00e7ek durumu bildikleri ispat edilmedi\u011fi s\u00fcrece \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin ilan edilen duruma g\u00fcvenleri korunur.\u201d (TTK md:37\/1)<\/span><\/p>

\u201cTescil ve kay\u0131t i\u00e7in ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunanlar, iki bin T\u00fcrk Liras\u0131 idari para cezas\u0131yla cezaland\u0131r\u0131l\u0131r. Ger\u00e7e\u011fe ayk\u0131r\u0131 tescilden dolay\u0131 zarar g\u00f6renlerin tazminat haklar\u0131 sakl\u0131d\u0131r.\u201d<\/span><\/p>

Ayr\u0131ca \u201cTescil edilen hususlar\u0131n ger\u00e7e\u011fi tam olarak yans\u0131tmamas\u0131, \u00fc\u00e7\u00fcnc\u00fc ki\u015filerde yanl\u0131\u015f izlenim yaratacak nitelik ta\u015f\u0131mas\u0131 ve kamu d\u00fczenine ayk\u0131r\u0131 olmas\u0131 halinde veya bu durumu bildikleri halde bu hususlar\u0131n d\u00fczeltilmesini istemeyenler ve tescil olunan bir hususun de\u011fi\u015fmesi, sona ermesi veya kald\u0131r\u0131lmas\u0131 dolay\u0131s\u0131yla kayd\u0131n de\u011fi\u015ftirilmesini veya silinmesini istemeye ya da yeniden tescili gereken bir hususu tescil ettirmeye zorunlu olup da bunu yapmayanlar, bu kusurlar\u0131 nedeniyle \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin u\u011frad\u0131klar\u0131 zararlar\u0131 tazmin ile y\u00fck\u00fcml\u00fcd\u00fcrler. (TTK md:38)<\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 36\/3 maddesi uyar\u0131nca \u201c\u00dc\u00e7\u00fcnc\u00fc ki\u015filerin, kendilerine kar\u015f\u0131 sonu\u00e7 do\u011furmaya ba\u015flayan sicil kay\u0131tlar\u0131n\u0131 bilmediklerine ili\u015fkin iddialar\u0131 dinlenmez.\u201d Ancak bu ba\u011flamda T\u00fcrk Ticaret Kanunu\u2019nun 36\u2019nc\u0131 maddesinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan vergi alacakl\u0131s\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s olarak kabul edilse dahi sicil kay\u0131tlar\u0131n\u0131 inceleyip bu kay\u0131tlara g\u00fcvenerek \u015firketle hukuki i\u015flemlere giri\u015fen ki\u015fi olup olmamas\u0131 hali uygulamada \u00e7o\u011fu kez duraksama yaratmaktad\u0131r. Daha a\u00e7\u0131k bir ifade ile \u201ckamu alaca\u011f\u0131n\u0131n kurumdan (\u015firketten) tahsil edilememesi halinde \u015firket orta\u011f\u0131 ve kanuni temsilcisi olan\u201d ki\u015fiye d\u00fczenlenen \u00f6deme emirlerinin hukuki a\u00e7\u0131dan de\u011ferlendirilmesi ile ilgili Dan\u0131\u015ftay Vergi Dava Daireleri\u2019nin vermi\u015f oldu\u011fu kararda kamu alaca\u011f\u0131n\u0131n dayana\u011f\u0131 olan \u201c\u00f6deme emirleri i\u00e7eri\u011fi har\u00e7lardan\u2026 vergi alacakl\u0131s\u0131yla vergi alaca\u011f\u0131na y\u00f6nelik ili\u015fkisinin kurumsal nitelikte oldu\u011fu ve kanundan do\u011fdu\u011fu, tescil veya hem tescil hem de ilan\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f bir hususun tescil ve ilan edilmesi halinde bu hususun \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara aksi ispat olmad\u0131k\u00e7a ileri s\u00fcr\u00fclememesi durumunun vergi alacakl\u0131s\u0131 a\u00e7\u0131s\u0131ndan ge\u00e7erli olmad\u0131\u011f\u0131, \u2026 di\u011fer bir ifadeyle vergi alacakl\u0131s\u0131n\u0131n, T\u00fcrk Ticaret Kanunu\u2019nun 36\u2019nc\u0131 maddesinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan, h\u00fckm\u00fcn korumak istedi\u011fi \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s konumunda olmad\u0131\u011f\u0131, \u2026 \u00f6te yandan kanuni temsilcilik ve ortakl\u0131k s\u0131fat\u0131n\u0131n son buldu\u011fu hususu tescil ve ilan edilmemi\u015f olsa bile, \u015firketin vergi \u00f6devlerini yerine getirme g\u00f6revi sona eren ki\u015finin vergi \u00f6devlerinin yerine getirilmemesinde kusurunun olaca\u011f\u0131ndan bahsedilemeyece\u011finden sorumlulu\u011funun da s\u00f6z konusu olmayaca\u011f\u0131, bu nedenle de Dan\u0131\u015ftay Vergi Dava Daireleri\u2019nin 05.07.2017 g\u00fcn ve E. No 282, K No: 367 say\u0131l\u0131 karar\u0131nda <\/span><\/p>

\u201c\u2026 kamu alaca\u011f\u0131n\u0131n \u015firketten tahsil edilememesi \u00fczerine TTK md 36 kapsam\u0131nda, \u00f6deme emirlerine ili\u015fkin hukuki tekemm\u00fcl\u00fcn ve haciz i\u015flemlerinin yasal \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 irdelenmek suretiyle karar verilebilece\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r. (Vergi Raporu, Say\u0131: 218, Kas\u0131m 2017 sf. 227-229)<\/span><\/p> \t\t\t\t","slug":"ticaret-siciline-tescil-ve-kurumsal-sorumluluk","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":"Ticaret Sicili\u2019ne tescil ve kurumsal sorumluluk","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":113,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}