{"status":true,"post":{"id":26158,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:16:52","created_at":"2021-04-22T21:00:00.000000Z","updated_at":"2022-10-24T12:16:52.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":26158,"is_featured":0,"title":"Hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n geri al\u0131nmas\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

Dr. Veysi Sevi\u011f<\/strong><\/span>
<\/strong><\/span><\/p>

Sermaye \u015firketlerinin ivazl\u0131 olarak kendi hisse senetlerini veya ortakl\u0131k paylar\u0131n\u0131 geri sat\u0131n almas\u0131 (iktisap etmesi) konusunda 7256 say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 17\u2019nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere eklenen d\u00f6rd\u00fcnc\u00fc f\u0131kra ile ayn\u0131 kanunun 35\u2019inci maddesiyle 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 32\u2019nci maddesinde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yle ki:<\/span><\/p>

Sermaye \u015firketlerinin \u2018ivazl\u0131\u2019 olarak kendi hisse senetlerini ve ortakl\u0131k paylar\u0131n\u0131 geri sat\u0131n almas\u0131 konusunda 11 Kas\u0131m 2020 tarih ve 7256 say\u0131l\u0131 kanunun 17\u2019nci maddesiyle Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><\/p>

\u201cTam m\u00fckellef sermaye \u015firketlerinin iktisap ettikleri kendi hisse senetlerini ve ortakl\u0131k paylar\u0131n\u0131,<\/span><\/p>

1. Sermaye azalt\u0131m\u0131 yoluyla ifa etmeleri halinde iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar sermaye azalt\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarih,<\/span><\/p>

2. \u0130ktisap bedelinin alt\u0131nda bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda elden \u00e7\u0131karmalar\u0131 halinde iktisap bedeli ile elden \u00e7\u0131karma bedeli aras\u0131ndaki fark tutar elden \u00e7\u0131karma tarihi,<\/span><\/p>

3. \u0130ktisap ettikleri tarihten itibaren iki tam y\u0131l i\u00e7erisinde, sermaye azalt\u0131m\u0131 yoluyla ifa etmemeleri veya elden \u00e7\u0131karmamalar\u0131 halinde, iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar iktisap tarihinden itibaren iki tam y\u0131l s\u00fcrenin son g\u00fcn\u00fc, itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131l\u0131r ve bu tutarlar \u00fczerinden y\u00fczde 15 oran\u0131nda vergi tevkifat\u0131 yap\u0131l\u0131r.<\/span><\/p>

Bu f\u0131kra kapsam\u0131nda tevkif (kesinti) edilen vergiler herhangi bir vergiden mahsup edilemez.<\/span><\/p>

Cumhurba\u015fkan\u0131, tam m\u00fckellef sermaye \u015firketinin paylar\u0131n\u0131n Borsa \u0130stanbul\u2019da i\u015flem g\u00f6r\u00fcp g\u00f6rmemesine, i\u015flem g\u00f6ren paylar\u0131n\u0131n toplam paylar\u0131 i\u00e7indeki oran\u0131na, geri al\u0131nan paylar\u0131n Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren paylardan olup olmamas\u0131na, tam m\u00fckellef sermaye \u015firketinin y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131 ve di\u011fer gelirlerinin toplam tutar\u0131na g\u00f6re ayr\u0131 ayr\u0131 ya da birlikte, bu oran\u0131 s\u0131f\u0131ra kadar indirmeye veya bir kat\u0131na kadar art\u0131rmak suretiyle yeniden tespit etmeye yetkilidir.\u201d<\/span><\/p>

S\u00f6z konusu madde gerek\u00e7esinde ifade edildi\u011fi \u00fczere, bu suretle tam m\u00fckellef sermaye \u015firketlerinin kendi hisselerini iktisap (elde etmek) suretiyle vergisiz bir \u015fekilde k\u00e2r da\u011f\u0131t\u0131m\u0131 yapmalar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmekte ve \u015firket k\u00e2rlar\u0131n\u0131n da\u011f\u0131t\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n tevkif yoluyla al\u0131nacak vergiye ili\u015fkin bir vergi g\u00fcvenlik m\u00fcessesesi ihdas edilmektedir.<\/span><\/p>

Yukar\u0131da ifade edilen ve a\u00e7\u0131klanan Gelir Vergisi Kanunu\u2019nun 94\/4\u2019\u00fcnc\u00fc f\u0131kras\u0131, 7256 say\u0131l\u0131 kanunun 45\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi uyar\u0131nca kanunun yay\u0131m tarihi olan 17 Kas\u0131m 2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. Buna g\u00f6re s\u00f6z konusu d\u00fczenleme, tam m\u00fckellef sermaye \u015firketlerinin 17 Kas\u0131m 2020 tarihinden itibaren iktisap (edinim) ettikleri kendi hisse senetleri ve ortakl\u0131k paylar\u0131 a\u00e7\u0131s\u0131ndan uygulanacakt\u0131r. Bu nedenle de tam m\u00fckellef sermaye \u015firketlerinin 17 Kas\u0131m 2020 tarihinden \u00f6nce iktisap ettikleri kendi hisse senetleri veya ortakl\u0131k paylar\u0131 i\u00e7in bu d\u00fczenleme uygulanmayacakt\u0131r.<\/span><\/p>

Konuya ili\u015fkin olarak ayr\u0131ca Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan Kurumlar Vergisi Genel Tebli\u011f\u2019inde (Seri no:1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri no:18) yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p> \t\t\t\t","slug":"hisse-senetlerinin-veya-ortaklik-paylarinin-geri-alinmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n geri al\u0131nmas\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":1070,"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":26257,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":26158,"locale":"tr","category_id":73,"title":"Hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n geri al\u0131nmas\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

Dr. Veysi Sevi\u011f<\/strong><\/span>
<\/strong><\/span><\/p>

Sermaye \u015firketlerinin ivazl\u0131 olarak kendi hisse senetlerini veya ortakl\u0131k paylar\u0131n\u0131 geri sat\u0131n almas\u0131 (iktisap etmesi) konusunda 7256 say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 17\u2019nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere eklenen d\u00f6rd\u00fcnc\u00fc f\u0131kra ile ayn\u0131 kanunun 35\u2019inci maddesiyle 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 32\u2019nci maddesinde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yle ki:<\/span><\/p>

Sermaye \u015firketlerinin \u2018ivazl\u0131\u2019 olarak kendi hisse senetlerini ve ortakl\u0131k paylar\u0131n\u0131 geri sat\u0131n almas\u0131 konusunda 11 Kas\u0131m 2020 tarih ve 7256 say\u0131l\u0131 kanunun 17\u2019nci maddesiyle Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><\/p>

\u201cTam m\u00fckellef sermaye \u015firketlerinin iktisap ettikleri kendi hisse senetlerini ve ortakl\u0131k paylar\u0131n\u0131,<\/span><\/p>

1. Sermaye azalt\u0131m\u0131 yoluyla ifa etmeleri halinde iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar sermaye azalt\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarih,<\/span><\/p>

2. \u0130ktisap bedelinin alt\u0131nda bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda elden \u00e7\u0131karmalar\u0131 halinde iktisap bedeli ile elden \u00e7\u0131karma bedeli aras\u0131ndaki fark tutar elden \u00e7\u0131karma tarihi,<\/span><\/p>

3. \u0130ktisap ettikleri tarihten itibaren iki tam y\u0131l i\u00e7erisinde, sermaye azalt\u0131m\u0131 yoluyla ifa etmemeleri veya elden \u00e7\u0131karmamalar\u0131 halinde, iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar iktisap tarihinden itibaren iki tam y\u0131l s\u00fcrenin son g\u00fcn\u00fc, itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131l\u0131r ve bu tutarlar \u00fczerinden y\u00fczde 15 oran\u0131nda vergi tevkifat\u0131 yap\u0131l\u0131r.<\/span><\/p>

Bu f\u0131kra kapsam\u0131nda tevkif (kesinti) edilen vergiler herhangi bir vergiden mahsup edilemez.<\/span><\/p>

Cumhurba\u015fkan\u0131, tam m\u00fckellef sermaye \u015firketinin paylar\u0131n\u0131n Borsa \u0130stanbul\u2019da i\u015flem g\u00f6r\u00fcp g\u00f6rmemesine, i\u015flem g\u00f6ren paylar\u0131n\u0131n toplam paylar\u0131 i\u00e7indeki oran\u0131na, geri al\u0131nan paylar\u0131n Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren paylardan olup olmamas\u0131na, tam m\u00fckellef sermaye \u015firketinin y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131 ve di\u011fer gelirlerinin toplam tutar\u0131na g\u00f6re ayr\u0131 ayr\u0131 ya da birlikte, bu oran\u0131 s\u0131f\u0131ra kadar indirmeye veya bir kat\u0131na kadar art\u0131rmak suretiyle yeniden tespit etmeye yetkilidir.\u201d<\/span><\/p>

S\u00f6z konusu madde gerek\u00e7esinde ifade edildi\u011fi \u00fczere, bu suretle tam m\u00fckellef sermaye \u015firketlerinin kendi hisselerini iktisap (elde etmek) suretiyle vergisiz bir \u015fekilde k\u00e2r da\u011f\u0131t\u0131m\u0131 yapmalar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmekte ve \u015firket k\u00e2rlar\u0131n\u0131n da\u011f\u0131t\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n tevkif yoluyla al\u0131nacak vergiye ili\u015fkin bir vergi g\u00fcvenlik m\u00fcessesesi ihdas edilmektedir.<\/span><\/p>

Yukar\u0131da ifade edilen ve a\u00e7\u0131klanan Gelir Vergisi Kanunu\u2019nun 94\/4\u2019\u00fcnc\u00fc f\u0131kras\u0131, 7256 say\u0131l\u0131 kanunun 45\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi uyar\u0131nca kanunun yay\u0131m tarihi olan 17 Kas\u0131m 2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. Buna g\u00f6re s\u00f6z konusu d\u00fczenleme, tam m\u00fckellef sermaye \u015firketlerinin 17 Kas\u0131m 2020 tarihinden itibaren iktisap (edinim) ettikleri kendi hisse senetleri ve ortakl\u0131k paylar\u0131 a\u00e7\u0131s\u0131ndan uygulanacakt\u0131r. Bu nedenle de tam m\u00fckellef sermaye \u015firketlerinin 17 Kas\u0131m 2020 tarihinden \u00f6nce iktisap ettikleri kendi hisse senetleri veya ortakl\u0131k paylar\u0131 i\u00e7in bu d\u00fczenleme uygulanmayacakt\u0131r.<\/span><\/p>

Konuya ili\u015fkin olarak ayr\u0131ca Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan Kurumlar Vergisi Genel Tebli\u011f\u2019inde (Seri no:1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri no:18) yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p> \t\t\t\t","slug":"hisse-senetlerinin-veya-ortaklik-paylarinin-geri-alinmasi","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":"Hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n geri al\u0131nmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1070,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}