{"id":114491,"date":"2020-05-30T13:09:59","date_gmt":"2020-05-30T10:09:59","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=114491"},"modified":"2020-05-30T13:11:35","modified_gmt":"2020-05-30T10:11:35","slug":"covid-19-salgininin-etki%cc%87si%cc%87yle-sermaye-sirketi-kar-payi-dagitimina-sinir-geldi","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/covid-19-salgininin-etki%cc%87si%cc%87yle-sermaye-sirketi-kar-payi-dagitimina-sinir-geldi\/","title":{"rendered":"(Turkish) Covid-19 Salg\u0131n\u0131’n\u0131n Etk\u0131\u0307s\u0131\u0307yle Sermaye \u015eirketi Kar Pay\u0131 Da\u011f\u0131t\u0131m\u0131na S\u0131n\u0131r Geldi"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

Covid-19\u2019un ticari hayata yans\u0131malar\u0131 s\u00fcr\u00fcyor. Av. Burcu K\u0131r\u00e7\u0131l, sermaye \u015firketlerinde kar pay\u0131 da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rland\u0131rmas\u0131na ili\u015fkin uygulamalarla ilgili a\u00e7\u0131klama yapt\u0131.<\/h1>\n

T\u00fcm d\u00fcnyada oldu\u011fu gibi \u00fclkemizde de etkileri s\u00fcren \u201cCOVID-19<\/strong>\u201d ya da \u201cKoronavirus<\/strong>\u201d salg\u0131n\u0131<\/strong> ile ilgili al\u0131nan tedbirlere bir yenisi daha eklendi. Resmi Gazete<\/strong>‘de yay\u0131mlanan 7244 say\u0131l\u0131 Kanun<\/strong> ile T\u00fcrk Ticaret Kanunu\u2019na eklenen ge\u00e7ici 13’\u00fcnc\u00fc madde<\/strong> ile ilgili a\u00e7\u0131klamalar yapan K\u0131r\u00e7\u0131l Hukuk B\u00fcrosu Kurucu ve Y\u00f6neticisi Av. Burcu K\u0131r\u00e7\u0131l<\/strong>, ge\u00e7ici maddenin kapsam\u0131 ve uygulanmas\u0131na dair \"\"usul ve esaslar\u0131 belirlemeye, Hazine ve Maliye Bakanl\u0131\u011f\u0131’<\/strong>n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle Ticaret Bakanl\u0131\u011f\u0131’n\u0131n<\/strong> yetkili k\u0131l\u0131nd\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/strong>‘nun Ge\u00e7ici 13\u2019\u00fcnc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f<\/em>, 17.05.2020<\/strong> tarihli Resmi Gazete’de<\/strong> yay\u0131mland\u0131. Yasa koyucu, kar pay\u0131 da\u011f\u0131t\u0131m\u0131<\/strong> hususunda getirdi\u011fi s\u0131n\u0131rlamalarda ihtiyatl\u0131l\u0131k politikas\u0131 gere\u011fi<\/strong> olarak \u015firket kaynaklar\u0131n\u0131n nakit k\u00e2r da\u011f\u0131t\u0131m\u0131<\/strong> yap\u0131lmak suretiyle azalt\u0131lmamas\u0131, \u015firketlerin mevcut \u00f6z kaynak yap\u0131lar\u0131<\/strong>n\u0131n korunmas\u0131<\/strong> ve ilave finansman ihtiyac\u0131n\u0131n<\/strong> do\u011fmamas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131n\u0131 ortaya koydu.<\/p>\n

K\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131<\/strong>na ili\u015fkin ge\u00e7ici maddede \u00f6ng\u00f6r\u00fclen<\/strong> s\u0131n\u0131rland\u0131rmalar\u0131n; devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015fileri<\/strong>nin ve sermayesinin % 50<\/strong>‘sinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin % 50<\/strong> fazlas\u0131n\u0131n pay sahibi oldu\u011fu \u015firketler a\u00e7\u0131s\u0131ndan ge\u00e7erli olmad\u0131\u011f\u0131n\u0131 Av. Burcu K\u0131r\u00e7\u0131l<\/strong>, bahsi ge\u00e7en \u015firketler d\u0131\u015f\u0131ndaki t\u00fcm sermaye \u015firketlerin (anonim, limited ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler) ge\u00e7ici 13’\u00fcnc\u00fc madde<\/strong> ile ba\u011fl\u0131 oldu\u011funu ekleyerek \u015fu a\u00e7\u0131klamalar\u0131 yapt\u0131:<\/span><\/p>\n

Ge\u00e7ici maddede neler var? <\/strong><\/h2>\n

– Yeni d\u00fczenleme ile sermaye \u015firketleri, 17.04.2020<\/strong> tarihinden 30.09.2020<\/strong> tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131<\/strong>n\u0131n yaln\u0131zca % 25<\/strong>‘ine kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na karar verebilecektir.<\/p>\n

– Ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131<\/strong> ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma<\/strong> konu edilemeyecektir. Fakat bu s\u0131n\u0131rlama, i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131mlar\u0131<\/strong> a\u00e7\u0131s\u0131ndan istisna tutulmu\u015ftur.<\/p>\n

– Getirilen d\u00fczenlemeler kapsam\u0131nda<\/strong> \u015firket genel kurulu taraf\u0131ndan y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131<\/strong> da\u011f\u0131t\u0131m\u0131 yetkisi verilemeyecektir. \u00d6nceden b\u00f6yle bir yetki verilmi\u015f ise avans \u00f6demeleri 30.09.2020 tarihine<\/strong> kadar ertelenecektir.<\/p>\n

– T\u00fcm bunlarla birlikte ge\u00e7ici 13’\u00fcnc\u00fc madde<\/strong> y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce 2019 y\u0131l\u0131<\/strong> hesap d\u00f6nemine ili\u015fkin k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131<\/strong> karar\u0131 al\u0131nm\u0131\u015f fakat hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015f<\/strong> ya da k\u0131smi \u00f6deme<\/strong> yap\u0131lm\u0131\u015fsa 2019 y\u0131l\u0131<\/strong> net d\u00f6nem k\u00e2r\u0131n\u0131n %25<\/strong>\u2019ini a\u015fan k\u0131sma ili\u015fkin \u00f6demeler ile hesap d\u00f6neminde zarar edilmi\u015f<\/strong> olmas\u0131na kar\u015f\u0131n serbest\u00a0yedek ak\u00e7eler<\/strong>den da\u011f\u0131t\u0131m karar\u0131 al\u0131nm\u0131\u015fsa<\/strong> hen\u00fcz \u00f6denmemi\u015f k\u0131sma ili\u015fkin t\u00fcm \u00f6demeler 30.09.2020<\/strong> tarihine kadar ertelenmi\u015ftir. Kanundan kaynaklanan bu erteleme nedeniyle \u00f6demelere faiz tahakkuk ettirilemeyece\u011fi<\/strong> de ayr\u0131ca d\u00fczenlemeye kavu\u015fturulmu\u015ftur.<\/p>\n

Kar pay\u0131 da\u011f\u0131t\u0131m\u0131nda 3 istisnai hal<\/strong><\/h2>\n

1- \u0130\u015fsizlik Sigortas\u0131 Kanunu<\/strong> uyar\u0131nca COVID-19 kaynakl\u0131 zorlay\u0131c\u0131 sebep gerek\u00e7esiyle k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi<\/strong>nden veya \u00fccretsiz izne ayr\u0131lanlardan<\/strong> ayn\u0131 kanunun ge\u00e7ici 24’\u00fcnc\u00fc maddesi<\/strong> uyar\u0131nca nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar\u0131 istihdam edenler yahut 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun<\/strong>\u2019un ge\u00e7ici 20’inci maddesi<\/strong> ve ilgili kararlar uyar\u0131nca Hazine destekli kredi kefaleti<\/strong> kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi<\/strong> bulunanlar haricindeki sermaye \u015firketleridir. Bahsi ge\u00e7en devlet desteklerinden yararlanmayan sermaye \u015firketleri 120.000-TL<\/strong> ve alt\u0131nda k\u00e2r pay\u0131<\/strong> da\u011f\u0131tabileceklerdir.<\/p>\n

2- Pay sahiplerince da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan<\/strong> fazlas\u0131, TTK gere\u011fince<\/strong> ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct borcu<\/strong>nun nakden<\/strong> ve defaten ifas\u0131nda kullan\u0131lacak ise mevcut s\u0131n\u0131rlamay\u0131 a\u015fan oranda k\u00e2r pay\u0131 da\u011f\u0131t\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

3- Pay sahiplerince da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131<\/strong>n\u0131n, imzalanan kredi s\u00f6zle\u015fmeleri<\/strong> veya proje finansman s\u00f6zle\u015fmeleri<\/strong> kapsam\u0131nda 30.09.2020<\/strong> tarihinin sonuna kadar muaccel hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerinin ifas\u0131nda nakden kullan\u0131lacak<\/strong> olmas\u0131d\u0131r.<\/p>\n

K\u00e2r pay\u0131n\u0131n hesaplanmas\u0131<\/strong><\/h2>\n

K\u00e2r pay\u0131<\/strong>‘n\u0131n hesaplanmas\u0131nda finansal tablolar\u0131n\u0131 Kredi G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131<\/strong> Kurumu taraf\u0131ndan belirlenen standartlara uygun haz\u0131rlamak zorunda olanlar a\u00e7\u0131s\u0131ndan TTK\u2019n\u0131n 88’inci Maddesine<\/strong> g\u00f6re haz\u0131rlanmas\u0131; bunlar d\u0131\u015f\u0131nda kalanlar\u0131n ise 213 say\u0131l\u0131 Vergi Usul\u00fc Kanunu<\/strong>\u2019na g\u00f6re haz\u0131rlanan finansal tablolar\u0131n\u0131n esas al\u0131naca\u011f\u0131<\/strong> konusu \u00f6nemlidir. Da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131<\/strong> tutar\u0131n\u0131n, Vergi Usul Kanunu<\/strong>\u2019na g\u00f6re tutulan kay\u0131tlarda bulunan k\u00e2r da\u011f\u0131t\u0131m\u0131na<\/strong> konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famayaca\u011f\u0131n\u0131n da<\/strong> alt\u0131n\u0131 \u00e7izmek gerekmektedir.<\/p>\n

Ge\u00e7ici 13’nc\u00fc Madde<\/strong> ile k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin<\/strong> getirilen s\u0131n\u0131rland\u0131rmalar\u0131n her ne kadar 30.09.2020<\/strong> tarihine de\u011fin s\u00fcrece\u011fi d\u00fczenlenmi\u015fse bu s\u00fcrenin 3 aya<\/strong> kadar uzat\u0131labilmesi yahut k\u0131salt\u0131labilmesi konusunda Cumhurba\u015fkan\u0131 yetkili<\/strong> k\u0131l\u0131nm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla 2019 y\u0131lsonu finansallar\u0131na g\u00f6re<\/strong> k\u00e2r da\u011f\u0131t\u0131m\u0131 ger\u00e7ekle\u015ftirmeyi hedefleyen sermaye \u015firketlerinin yasal mevzuat \u00e7er\u00e7evesinde<\/strong> g\u00fcncel geli\u015fmeleri takip ederek de\u011ferlendirme yapmalar\u0131 \u00f6nemlidir.<\/p>\n

Av. Burcu K\u0131r\u00e7\u0131l Kimdir? <\/strong><\/h2>\n

Av. Burcu KIR\u00c7IL, mesleki faaliyetlerine Ankara \u00dcniversitesi Hukuk Fak\u00fcltesi\u2019nden mezun oldu\u011fu 2002 y\u0131l\u0131nda ba\u015flam\u0131\u015ft\u0131r. Uygulamada edindi\u011fi tecr\u00fcbeler do\u011frultusunda 2007 y\u0131l\u0131nda kendi hukuk b\u00fcrosunu kuran Av. K\u0131r\u00e7\u0131l, 2015 y\u0131l\u0131nda m\u00fcnferiden yetkilisi oldu\u011fu \u201cCallACT\u201d isimli \u00e7a\u011fr\u0131 merkezi \u015firketini kurarak T\u00fcrkiye\u2019nin \u00f6nde gelen banka ve \u015firketleri de d\u00e2hil olmak \u00fczere bir\u00e7ok farkl\u0131 alanda faaliyet g\u00f6steren m\u00fcvekkillerine dava, dan\u0131\u015fmanl\u0131k ve icra alanlar\u0131nda hizmet vermektedir. 17 y\u0131l\u0131 a\u015fk\u0131n s\u00fcredir devam etti\u011fi avukatl\u0131k mesle\u011finin yan\u0131 s\u0131ra \u201cuzman arabulucu\u201d olarak faaliyet g\u00f6stermektedir.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. Covid-19\u2019un ticari hayata yans\u0131malar\u0131 s\u00fcr\u00fcyor. Av. Burcu K\u0131r\u00e7\u0131l, sermaye \u015firketlerinde kar pay\u0131 da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rland\u0131rmas\u0131na ili\u015fkin uygulamalarla ilgili a\u00e7\u0131klama yapt\u0131. T\u00fcm d\u00fcnyada oldu\u011fu […]<\/p>\n","protected":false},"author":1,"featured_media":114495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51,53],"tags":[72912,72909,72917,70109,68754,52674,52259,39700,72916,19927,72913,72918,72911,69696,72914,72920,72915,72919,1388,72910,48422],"views":118,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/114491"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=114491"}],"version-history":[{"count":0,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/114491\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/114495"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=114491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=114491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=114491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}