{"id":14489,"date":"2020-05-20T05:54:38","date_gmt":"2020-05-20T05:54:38","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14489"},"modified":"2020-05-20T05:54:38","modified_gmt":"2020-05-20T05:54:38","slug":"2019-net-donem-kari-dagitiminin-usul-ve-esaslari","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2020\/05\/2019-net-donem-kari-dagitiminin-usul-ve-esaslari\/","title":{"rendered":"2019 Net D\u00f6nem Kar\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n Usul ve Esaslar\u0131"},"content":{"rendered":"

\"\"<\/a>2019 Net D\u00f6nem Kar\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n Usul ve Esaslar\u0131 Sermaye \u015firketlerinin 30\/9\/2020 tarihine kadar; 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca % 25\u2019e kadar\u0131n\u0131n…\u00a0<\/p>\n

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2019 Net D\u00f6nem Kar\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n Usul ve Esaslar\u0131<\/strong><\/p>\n

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Tarih:\u00a0
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2019 Net D\u00f6nem Kar\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n Usul ve Esaslar\u0131<\/h4>\n

Sermaye \u015firketlerinin 30\/9\/2020 tarihine kadar; 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca % 25\u2019e kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na karar verilebilmesine ve\u00a0ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n ve serbest yedek ak\u00e7eleri da\u011f\u0131t\u0131ma konu edilememesine y\u00f6nelik olarak\u00a07244 say\u0131l\u0131 Kanun<\/a><\/strong>\u00a0ile\u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a><\/strong>\u2019na eklenen Ge\u00e7ici 13\u2019\u00fcnc\u00fc maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131nda Tebli\u011f yay\u0131mland\u0131.<\/p>\n

Tebli\u011f uyar\u0131nca;<\/p>\n

a)<\/strong>\u00a0120.000 T\u00fcrk Liras\u0131 ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler<\/p>\n

(25\/8\/1999 tarihli ve\u00a04447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu<\/a><\/strong>\u2019nun ek-2\u2019nci ve ge\u00e7ici 23\u2019\u00fcnc\u00fc 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 izne ayr\u0131lanlardan 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 24\u2019\u00fcnc\u00fc maddesi uyar\u0131nca nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar\u0131 istihdam edenler ile 28\/3\/2002 tarihli ve\u00a04749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun<\/a><\/strong>\u2019un ge\u00e7ici 20\u2019nci maddesi ve ilgili Kararlar uyar\u0131nca Hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7),<\/p>\n

b)<\/strong>\u00a0Pay 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\u00a0ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct borcunun nakden ve defaten ifas\u0131nda kullan\u0131lmas\u0131 \u015fart\u0131yla, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/p>\n

c)<\/strong>\u00a0Pay 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 30 Eyl\u00fcl 2020 tarihine kadar muaccel hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin ifas\u0131nda nakden kullan\u0131lmas\u0131 \u015fart\u0131yla, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler<\/p>\n

s\u00f6z konusu d\u00fczenlemenin d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/p>\n

Bu kapsamda yap\u0131lacak k\u00e2r pay\u0131 da\u011f\u0131t\u0131mlar\u0131n\u0131n genel kurulda g\u00f6r\u00fc\u015f\u00fclebilmesi i\u00e7in Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 zorunludur.<\/p>\n

K\u00e2r pay\u0131n\u0131n hesaplanmas\u0131nda; finansal tablolar\u0131m Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan belirlenen standartlara uygun haz\u0131rlamak zorunda olanlar taraf\u0131ndan Kanunun 88 inci maddesine g\u00f6re haz\u0131rlanan, bunlar d\u0131\u015f\u0131nda kalanlar taraf\u0131ndan ise 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019na g\u00f6re haz\u0131rlanan finansal tablolar esas al\u0131n\u0131r.<\/p>\n

Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler s\u00f6z konusu Tebli\u011f kapsam\u0131 d\u0131\u015f\u0131ndad\u0131rlar.<\/p>\n

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17\/04\/2020 tarihli ve 7244 SAYILI YEN\u0130 KORONAV\u0130R\u00dcS (COVID-19) SALGINININ EKONOM\u0130K VE SOSYAL HAYATA ETK\u0130LER\u0130N\u0130N AZALTILMASI HAKKINDA KANUN \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN ile 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019na eklenen Ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesiyle,<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u201cSermaye \u015firketlerinin 30\/9\/2020 tarihine kadar; 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde yirmi be\u015fine kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na karar verilebilece\u011fi,\u00a0ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n ve serbest yedek ak\u00e7eleri da\u011f\u0131t\u0131ma konu edilemeyece\u011fi ve\u00a0genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemeye\u011fi\u201d d\u00fczenlemesi yap\u0131lm\u0131\u015f ve konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131za 17.4.2020\/98 say\u0131l\u0131 Sirk\u00fclerimizde yer verilmi\u015fti.<\/p>\n

S\u00f6z konusu madde 17 Nisan 2020 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti.<\/p>\n

Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve 17.5.2020 tarih ve 31130 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a06102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun Ge\u00e7ici 13\u2019\u00fcnc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f<\/a><\/strong>\u00a0ile s\u00f6z konusu ge\u00e7ici maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131nda a\u00e7\u0131klamalarda bulunulmu\u015ftur.<\/p>\n

Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler s\u00f6z konusu Tebli\u011f kapsam\u0131 d\u0131\u015f\u0131ndad\u0131rlar.<\/p>\n

Tebli\u011fde yer alan a\u00e7\u0131klamalar \u00f6zetle a\u015fa\u011f\u0131daki gibidir.<\/p>\n

I-K\u00e2r pay\u0131 ve k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m esaslar\u0131 (md.4)<\/strong><\/p>\n

(l) Sermaye \u015firketlerinde Kanunun ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 17\/4\/2020 tarihinden 30\/9\/2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde yirmi be\u015fine 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.<\/p>\n

Bu s\u0131n\u0131rlama, Kanunun 462\u2019nci maddesi\u00a01<\/sup>\u00a0uyar\u0131nca i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda uygulanmayacakt\u0131r.<\/p>\n

1<\/sup>\u00a0S\u00f6z konusu madde a\u015fa\u011f\u0131daki gibidir.<\/em><\/p>\n

MADDE 462- (1) Esas s\u00f6zle\u015fme veya genel kurul karar\u0131yla ayr\u0131lm\u0131\u015f ve belirli bir amaca \u00f6zg\u00fclenmemi\u015f yedek ak\u00e7eler ile kanuni yedek ak\u00e7elerin serbest\u00e7e kullan\u0131labilen k\u0131s\u0131mlar\u0131 ve mevzuat\u0131n bilan\u00e7oya konulmas\u0131na ve sermayeye eklenmesine izin verdi\u011fi fonlar sermayeye d\u00f6n\u00fc\u015ft\u00fcr\u00fclerek sermaye i\u00e7 kaynaklardan art\u0131r\u0131labilir.<\/em><\/p>\n

(2) Sermayenin art\u0131r\u0131lan k\u0131sm\u0131n\u0131, i\u00e7 kaynaklardan kar\u015f\u0131layan tutar\u0131n \u015firket b\u00fcnyesinde ger\u00e7ekten var oldu\u011fu, onaylanm\u0131\u015f y\u0131ll\u0131k bilan\u00e7o ve y\u00f6netim kurulunun verece\u011fi a\u00e7\u0131k ve yaz\u0131l\u0131 bir beyanla do\u011frulan\u0131r. Bilan\u00e7o tarihinin \u00fczerinden alt\u0131 aydan fazla zaman ge\u00e7mi\u015f oldu\u011fu takdirde, yeni bir bilan\u00e7o \u00e7\u0131kar\u0131lmas\u0131 ve bunun y\u00f6netim kurulu taraf\u0131ndan onaylanm\u0131\u015f olmas\u0131 \u015fartt\u0131r.<\/em><\/p>\n

(3) Bilan\u00e7oda sermayeye eklenmesine mevzuat\u0131n izin verdi\u011fi fonlar\u0131n bulunmas\u0131 h\u00e2linde, bu fonlar sermayeye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmeden, sermaye taahh\u00fct edilmesi yoluyla sermaye art\u0131r\u0131lamaz. Hem bu fonlar\u0131n sermayeye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi hem de ayn\u0131 zamanda ve ayn\u0131 oranda sermayenin taahh\u00fct edilmesi yoluyla sermaye art\u0131r\u0131labilir. Art\u0131r\u0131m genel kurul veya y\u00f6netim kurulu karar\u0131n\u0131n ve esas s\u00f6zle\u015fmenin ilgili maddelerinin de\u011fi\u015fik \u015feklinin tescili ile kesinle\u015fir. Tescil ile o anda mevcut pay sahipleri mevcut paylar\u0131n\u0131n sermayeye oran\u0131na g\u00f6re bedelsiz paylar\u0131 paylar \u00fczerindeki hak kald\u0131r\u0131lamaz ve s\u0131n\u0131rland\u0131r\u0131lamaz; bu haktan vazge\u00e7ilemez.<\/em><\/p>\n

(2) Sermaye \u015firketlerinde genel kurul taraf\u0131ndan 30\/9\/2020 tarihi sonuna kadar y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemez.<\/p>\n

(3) Kanunun ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce genel kurulca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karan al\u0131nm\u0131\u015f, ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa veya k\u0131smi \u00f6deme yap\u0131lm\u0131\u015fsa, birinci f\u0131krada yer alan s\u0131n\u0131r\u0131 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 karan al\u0131nm\u0131\u015fsa hen\u00fcz \u00f6denmemi\u015f k\u0131sma ili\u015fkin t\u00fcm \u00f6demeler 30 Eyl\u00fcl 2020 tarihine kadar ertelenir. Ertelenen \u00f6demelere ili\u015fkin olarak faiz tahakkuk ettirilmez.<\/p>\n

Genel kurulca y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmi\u015fse, avans \u00f6demeleri 30 Eyl\u00fcl 2020 tarihine kadar ertelenir.<\/p>\n

II- K\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin istisnalar (md.5)<\/strong><\/p>\n

(1) A\u015fa\u011f\u0131da belirtilen \u015fartlar\u0131 sa\u011flayan \u015firketler hakk\u0131nda, Tebli\u011fin Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131na y\u00f6nelik d\u00fczenlemelerine ili\u015fkin h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, Tebli\u011fin 4\u2019\u00fcnc\u00fc madde h\u00fck\u00fcmleri uygulanmaz:<\/p>\n

a)<\/strong>\u00a0120.000 T\u00fcrk Liras\u0131 ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler s\u00f6z konusu d\u00fczenlemenin d\u0131\u015f\u0131nda tutulmu\u015ftur. Di\u011fer bir ifade ile bu \u015firketler, kar pay\u0131 da\u011f\u0131t\u0131m\u0131 yapabileceklerdir. Ancak a\u015fa\u011f\u0131daki \u015firketler, 120.000 T\u00fcrk Liras\u0131 ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 alsalar dahi bu d\u00fczenlemenin d\u0131\u015f\u0131nda tutulmu\u015flard\u0131r.<\/p>\n

\u23af 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununun ek-2\u2019nci ve ge\u00e7ici 23\u2019\u00fcnc\u00fc 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 izne ayr\u0131lanlardan 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 24\u2019\u00fcnc\u00fc maddesi uyar\u0131nca nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar\u0131 istihdam edenler<\/p>\n

\u23af 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanunun ge\u00e7ici 20\u2019nci maddesi ve ilgili Kararlar uyar\u0131nca Hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7, 120.000 T\u00fcrk Liras\u0131 ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/p>\n

Bu \u015firketler, 30 Eyl\u00fcl 2020 tarihine kadar sadece 2019 y\u0131l\u0131 d\u00f6nem net kar\u0131n\u0131n % 25\u2019ine kadar kar pay\u0131 da\u011f\u0131t\u0131m karar\u0131 alabilecektir.<\/p>\n

b) 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 \u015fart\u0131yla, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler,<\/p>\n

c) 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 4\u2019\u00fcnc\u00fc maddenin birinci f\u0131kras\u0131nda belirtilen s\u00fcrenin sonuna kadar muaccel hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin ifas\u0131nda nakden kullan\u0131lmas\u0131 \u015fart\u0131yla, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketler.<\/p>\n

(2) Birinci f\u0131kran\u0131n (c) bendi uyar\u0131nca k\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 \u00f6demeler 30\/9\/2020 tarihi sonuna kadar ertelenir.<\/p>\n

III- Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 (md.6)<\/strong><\/p>\n

(l) Tebli\u011fin 5\u2019inci maddesi uyar\u0131nca yap\u0131lacak k\u00e2r pay\u0131 da\u011f\u0131t\u0131mlar\u0131n\u0131n genel kurulda g\u00f6r\u00fc\u015f\u00fclebilmesi i\u00e7in Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 zorunludur. Ba\u015fvurularda genel kurul yap\u0131lmas\u0131na ili\u015fkin y\u00f6netim organ\u0131 karar\u0131n\u0131n noter onayl\u0131 \u00f6rne\u011fi, \u015firketin hesap d\u00f6nemine ili\u015fkin finansal durum tablosu ile k\u00e2r veya zarar tablosuna ek olarak a\u015fa\u011f\u0131daki belgeler Genel M\u00fcd\u00fcrl\u00fc\u011fe sunulur:<\/p>\n

a) Tebli\u011f 5\u2019inci maddenin (a) bendinde \u00f6ng\u00f6r\u00fclen istisna uyar\u0131nca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yap\u0131lacak \u015firketlerde; an\u0131lan bentte belirtilen desteklerden yararlan\u0131lmad\u0131\u011f\u0131na ili\u015fkin ilgili kurumlardan al\u0131nacak tevsik edici belge,<\/p>\n

b) Tebli\u011f 5\u2019inci maddenin (b) bendinde \u00f6ng\u00f6r\u00fclen istisna uyar\u0131nca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yap\u0131lacak \u015firketlerde; da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131 alma hakk\u0131 olanlar\u0131n ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc tevsik edici belge,<\/p>\n

c) Tebli\u011f 5\u2019inci maddenin (c) bendinde \u00f6ng\u00f6r\u00fclen istisna uyar\u0131nca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yap\u0131lacak \u015firketlerde; kredi s\u00f6zle\u015fmeleri ve proje finansman s\u00f6zle\u015fmeleri kapsam\u0131nda ifa y\u00fck\u00fcml\u00fcl\u00fcklerini tevsik edici belge.<\/p>\n

IV- Esas al\u0131nacak finansal tablolar (md.7)<\/strong><\/p>\n

(1) K\u00e2r pay\u0131n\u0131n hesaplanmas\u0131nda; finansal tablolar\u0131m Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan belirlenen standartlara uygun haz\u0131rlamak zorunda olanlar taraf\u0131ndan Kanunun 88 inci maddesine g\u00f6re haz\u0131rlanan, bunlar d\u0131\u015f\u0131nda kalanlar taraf\u0131ndan ise 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununa<\/a><\/strong>\u00a0g\u00f6re haz\u0131rlanan finansal tablolar esas al\u0131n\u0131r.<\/p>\n

(2) Da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131 tutar\u0131, 4\/1\/1961 tarihli ve 213 say\u0131l\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.<\/p>\n

S\u00f6z konusu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2019 Net D\u00f6nem Kar\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n Usul ve Esaslar\u0131 Sermaye \u015firketlerinin 30\/9\/2020 tarihine kadar; 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca % 25\u2019e kadar\u0131n\u0131n…\u00a0  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14489","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=14489"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14489\/revisions"}],"predecessor-version":[{"id":14490,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14489\/revisions\/14490"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14489"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}