{"status":true,"post":{"id":20927,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:58:15","created_at":"2019-09-26T21:00:00.000000Z","updated_at":"2022-10-24T10:58:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20927,"is_featured":0,"title":"Limited \u015firket ortaklar\u0131n\u0131n SGK\u2019ya kar\u015f\u0131 sorumluluklar\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;\"><strong><span class=\"large\"><img style=\"\" src=\"\/Archive\/Content\/1220202212450963a1ae55de14321026.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\">\u0130sa Karaka\u015f<\/span><\/strong><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda limited \u015firket ortaklar\u0131 \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu bulunmakta olup, ilgili kanun h\u00fck\u00fcmleri gere\u011fince takibe tabi tutuluyor. Ayr\u0131ca orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait SGK alacaklar\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutuluyor. Amme alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda<\/span><span class=\"large\">pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, amme alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutuluyor.<\/span><\/p>  <p><span class=\"large\"><strong>ORTAKLARIN SORUMLULU\u011eU<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re, ortakl\u0131k pay\u0131n\u0131n devri; tescil ve ilan edilmese de noter tasdikli devir s\u00f6zle\u015fmesi, ortaklar\u0131n devir i\u015flemine muvafakat\u0131 ve devrin pay defterine i\u015flenmesi ile h\u00fck\u00fcm ifade ediyor.<\/span><\/p>  <p><span class=\"large\">Bu h\u00fckme g\u00f6re, limited \u015firket ortaklar\u0131n\u0131n kimli\u011fi ve \u015firketteki sermaye hisselerine ili\u015fkin bilgiler; \u015firketin T\u00fcrkiye Ticaret Sicil Gazetesi\u2019nde ilan edilen ana s\u00f6zle\u015fmesinde belirtiliyor. Ancak bu s\u00f6zle\u015fmede yap\u0131lan de\u011fi\u015fiklikler veya pay devri tescil ve ilan edilmemi\u015f olsa dahi bu bilgiler pay defterinde yer almas\u0131 ko\u015fulu ile h\u00fck\u00fcm ifade edecek. Buna g\u00f6re SGK, \u00f6ncelikle \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda \u015firket ortaklar\u0131n\u0131n kimler oldu\u011funu ve bu ortaklar\u0131n sermaye hisselerini \u015firket ana s\u00f6zle\u015fmesi, ana s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi veya pay defterindeki kay\u0131tlardan tespit ediyor. Ayr\u0131ca her bir orta\u011f\u0131n, sermaye hissesine g\u00f6re takip konusu olan SGK alaca\u011f\u0131ndan sorumlu oldu\u011fu tutarlar d\u00f6nem baz\u0131nda belirleniyor.<\/span><\/p>  <p><span class=\"large\"><strong>PAYIN DEVR\u0130 HAL\u0130NDE<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nda, limited \u015firketlerin kurulu\u015fu d\u00fczenlendi. S\u00f6z konusu kanunda pay defterinin tutulaca\u011f\u0131, bu deftere; ortaklar\u0131n adlar\u0131, adresleri, her orta\u011f\u0131n sahip oldu\u011fu esas sermaye pay\u0131n\u0131n say\u0131s\u0131, esas sermaye paylar\u0131n\u0131n devirleri ve ge\u00e7i\u015fleri, itibar\u00ee de\u011ferleri, gruplar\u0131 ve esas sermaye paylar\u0131 \u00fczerindeki intifa ve rehin haklar\u0131, sahiplerinin adlar\u0131 ve adreslerinin yaz\u0131laca\u011f\u0131 belirtildi. Ayr\u0131ca esas sermaye pay\u0131n\u0131n devri d\u00fczenlenmi\u015f olup, madde metninde yer alan h\u00fck\u00fcmler \u015f\u00f6yle:<\/span><\/p>  <ul>   <li><span class=\"large\">Esas sermaye pay\u0131n\u0131n devri ve devir borcunu do\u011furan i\u015flemler yaz\u0131l\u0131 \u015fekilde yap\u0131l\u0131r ve taraflar\u0131n imzalar\u0131 noterce onan\u0131r. Ayr\u0131ca devir s\u00f6zle\u015fmesinde, ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fckleri; rekabet yasa\u011f\u0131 a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f veya t\u00fcm ortaklar\u0131 kapsayacak bi\u00e7imde geni\u015fletilmi\u015f ise bu husus, \u00f6nerilmeye muhatap olma, \u00f6nal\u0131m, geri al\u0131m ve al\u0131m haklar\u0131 ile s\u00f6zle\u015fme cezas\u0131na ili\u015fkin ko\u015fullara da belirtilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde aksi \u00f6ng\u00f6r\u00fclmemi\u015fse, esas sermaye pay\u0131n\u0131n devri i\u00e7in ortaklar genel kurulunun onay\u0131 \u015fart. Devir bu onayla ge\u00e7erli olur.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde ba\u015fka t\u00fcrl\u00fc d\u00fczenlenmemi\u015fse, ortaklar genel kurulu sebep g\u00f6stermeksizin onay\u0131 reddedebilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesiyle sermaye pay\u0131n\u0131n devri yasaklanabilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesi devri yasaklam\u0131\u015f veya genel kurul onay vermeyi reddetmi\u015fse, orta\u011f\u0131n hakl\u0131 sebeple \u015firketten \u00e7\u0131kma hakk\u0131 sakl\u0131 kal\u0131r.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde ek \u00f6deme veya yan edim y\u00fck\u00fcml\u00fcl\u00fckleri \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, devralan\u0131n \u00f6deme g\u00fcc\u00fc \u015f\u00fcpheli g\u00f6r\u00fcld\u00fc\u011f\u00fc i\u00e7in ondan istenenteminat verilmemi\u015fse, genel kurul \u015firket s\u00f6zle\u015fmesinde h\u00fck\u00fcm bulunmasa bile onay\u0131 reddedebilir.<\/span><\/li>   <li><span class=\"large\"> Ba\u015fvurudan itibaren \u00fc\u00e7 ay i\u00e7inde genel kurul reddetmedi\u011fi takdirde onay\u0131 vermi\u015f say\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Di\u011fer yandan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri gere\u011fince orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait olan ve devir tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan<\/span><span class=\"large\">SGK alacaklar\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulacak.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u015firket orta\u011f\u0131n\u0131n pay\u0131n\u0131 devretmesi halinde, devreden ve devralan \u015fah\u0131slar, \u015firketin devir tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f bor\u00e7lar\u0131ndan, sermaye hisseleri oran\u0131nda sorumlu<\/span><span class=\"large\">olacaklar. Ancak bu sorumlulu\u011fa ba\u015fvurulabilmesi i\u00e7in SGK alaca\u011f\u0131n\u0131n \u015firketten tamamen veya k\u0131smen tahsil edilememi\u015f veya<\/span><span class=\"large\">tahsil edilemeyece\u011finin anla\u015f\u0131lm\u0131\u015f olmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">Burada tahsil edilemeyen amme alaca\u011f\u0131 ile bor\u00e7lunun yap\u0131lan mal varl\u0131\u011f\u0131 ara\u015ft\u0131rmas\u0131 sonucunda haczi kabil herhangi bir mal varl\u0131\u011f\u0131n\u0131n bulunmamas\u0131, haczedilen mal varl\u0131\u011f\u0131n\u0131n sat\u0131larak paraya \u00e7evrilmesine ra\u011fmen sat\u0131\u015f bedelinin amme alaca\u011f\u0131n\u0131 kar\u015f\u0131lamamas\u0131 gibi nedenlerle tahsil edilemeyen amme alacaklar\u0131n\u0131 ifade ediyor.<\/span><\/p>  <p><span class=\"large\"><strong>BORCUN TAR\u0130H\u0130 \u0130T\u0130BARIYLA SORUMLULUK<\/strong><\/span><\/p>  <p><span class=\"large\">SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, SGK<\/span><span class=\"large\">alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulacak.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda farkl\u0131 ki\u015filerin \u015firket orta\u011f\u0131 olmas\u0131 halinde, s\u00f6z konusu ki\u015filerin bu amme alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutularak, sermaye hisseleri oran\u0131nda takip edilmesi s\u00f6z konusu olacak.<\/span><\/p>  \t\t\t\t","slug":"limited-sirket-ortaklarinin-sgkya-karsi-sorumluluklari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Limited \u015firket ortaklar\u0131n\u0131n SGK\u2019ya kar\u015f\u0131 sorumluluklar\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":529,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21026,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20927,"locale":"tr","category_id":73,"title":"Limited \u015firket ortaklar\u0131n\u0131n SGK\u2019ya kar\u015f\u0131 sorumluluklar\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;\"><strong><span class=\"large\"><img style=\"\" src=\"\/Archive\/Content\/1220202212450963a1ae55de14321026.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\">\u0130sa Karaka\u015f<\/span><\/strong><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda limited \u015firket ortaklar\u0131 \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu bulunmakta olup, ilgili kanun h\u00fck\u00fcmleri gere\u011fince takibe tabi tutuluyor. Ayr\u0131ca orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait SGK alacaklar\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutuluyor. Amme alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda<\/span><span class=\"large\">pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, amme alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutuluyor.<\/span><\/p>  <p><span class=\"large\"><strong>ORTAKLARIN SORUMLULU\u011eU<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re, ortakl\u0131k pay\u0131n\u0131n devri; tescil ve ilan edilmese de noter tasdikli devir s\u00f6zle\u015fmesi, ortaklar\u0131n devir i\u015flemine muvafakat\u0131 ve devrin pay defterine i\u015flenmesi ile h\u00fck\u00fcm ifade ediyor.<\/span><\/p>  <p><span class=\"large\">Bu h\u00fckme g\u00f6re, limited \u015firket ortaklar\u0131n\u0131n kimli\u011fi ve \u015firketteki sermaye hisselerine ili\u015fkin bilgiler; \u015firketin T\u00fcrkiye Ticaret Sicil Gazetesi\u2019nde ilan edilen ana s\u00f6zle\u015fmesinde belirtiliyor. Ancak bu s\u00f6zle\u015fmede yap\u0131lan de\u011fi\u015fiklikler veya pay devri tescil ve ilan edilmemi\u015f olsa dahi bu bilgiler pay defterinde yer almas\u0131 ko\u015fulu ile h\u00fck\u00fcm ifade edecek. Buna g\u00f6re SGK, \u00f6ncelikle \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda \u015firket ortaklar\u0131n\u0131n kimler oldu\u011funu ve bu ortaklar\u0131n sermaye hisselerini \u015firket ana s\u00f6zle\u015fmesi, ana s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi veya pay defterindeki kay\u0131tlardan tespit ediyor. Ayr\u0131ca her bir orta\u011f\u0131n, sermaye hissesine g\u00f6re takip konusu olan SGK alaca\u011f\u0131ndan sorumlu oldu\u011fu tutarlar d\u00f6nem baz\u0131nda belirleniyor.<\/span><\/p>  <p><span class=\"large\"><strong>PAYIN DEVR\u0130 HAL\u0130NDE<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nda, limited \u015firketlerin kurulu\u015fu d\u00fczenlendi. S\u00f6z konusu kanunda pay defterinin tutulaca\u011f\u0131, bu deftere; ortaklar\u0131n adlar\u0131, adresleri, her orta\u011f\u0131n sahip oldu\u011fu esas sermaye pay\u0131n\u0131n say\u0131s\u0131, esas sermaye paylar\u0131n\u0131n devirleri ve ge\u00e7i\u015fleri, itibar\u00ee de\u011ferleri, gruplar\u0131 ve esas sermaye paylar\u0131 \u00fczerindeki intifa ve rehin haklar\u0131, sahiplerinin adlar\u0131 ve adreslerinin yaz\u0131laca\u011f\u0131 belirtildi. Ayr\u0131ca esas sermaye pay\u0131n\u0131n devri d\u00fczenlenmi\u015f olup, madde metninde yer alan h\u00fck\u00fcmler \u015f\u00f6yle:<\/span><\/p>  <ul>   <li><span class=\"large\">Esas sermaye pay\u0131n\u0131n devri ve devir borcunu do\u011furan i\u015flemler yaz\u0131l\u0131 \u015fekilde yap\u0131l\u0131r ve taraflar\u0131n imzalar\u0131 noterce onan\u0131r. Ayr\u0131ca devir s\u00f6zle\u015fmesinde, ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fckleri; rekabet yasa\u011f\u0131 a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f veya t\u00fcm ortaklar\u0131 kapsayacak bi\u00e7imde geni\u015fletilmi\u015f ise bu husus, \u00f6nerilmeye muhatap olma, \u00f6nal\u0131m, geri al\u0131m ve al\u0131m haklar\u0131 ile s\u00f6zle\u015fme cezas\u0131na ili\u015fkin ko\u015fullara da belirtilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde aksi \u00f6ng\u00f6r\u00fclmemi\u015fse, esas sermaye pay\u0131n\u0131n devri i\u00e7in ortaklar genel kurulunun onay\u0131 \u015fart. Devir bu onayla ge\u00e7erli olur.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde ba\u015fka t\u00fcrl\u00fc d\u00fczenlenmemi\u015fse, ortaklar genel kurulu sebep g\u00f6stermeksizin onay\u0131 reddedebilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesiyle sermaye pay\u0131n\u0131n devri yasaklanabilir.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesi devri yasaklam\u0131\u015f veya genel kurul onay vermeyi reddetmi\u015fse, orta\u011f\u0131n hakl\u0131 sebeple \u015firketten \u00e7\u0131kma hakk\u0131 sakl\u0131 kal\u0131r.<\/span><\/li>   <li><span class=\"large\"> \u015eirket s\u00f6zle\u015fmesinde ek \u00f6deme veya yan edim y\u00fck\u00fcml\u00fcl\u00fckleri \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, devralan\u0131n \u00f6deme g\u00fcc\u00fc \u015f\u00fcpheli g\u00f6r\u00fcld\u00fc\u011f\u00fc i\u00e7in ondan istenenteminat verilmemi\u015fse, genel kurul \u015firket s\u00f6zle\u015fmesinde h\u00fck\u00fcm bulunmasa bile onay\u0131 reddedebilir.<\/span><\/li>   <li><span class=\"large\"> Ba\u015fvurudan itibaren \u00fc\u00e7 ay i\u00e7inde genel kurul reddetmedi\u011fi takdirde onay\u0131 vermi\u015f say\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Di\u011fer yandan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri gere\u011fince orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait olan ve devir tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan<\/span><span class=\"large\">SGK alacaklar\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulacak.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u015firket orta\u011f\u0131n\u0131n pay\u0131n\u0131 devretmesi halinde, devreden ve devralan \u015fah\u0131slar, \u015firketin devir tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f bor\u00e7lar\u0131ndan, sermaye hisseleri oran\u0131nda sorumlu<\/span><span class=\"large\">olacaklar. Ancak bu sorumlulu\u011fa ba\u015fvurulabilmesi i\u00e7in SGK alaca\u011f\u0131n\u0131n \u015firketten tamamen veya k\u0131smen tahsil edilememi\u015f veya<\/span><span class=\"large\">tahsil edilemeyece\u011finin anla\u015f\u0131lm\u0131\u015f olmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">Burada tahsil edilemeyen amme alaca\u011f\u0131 ile bor\u00e7lunun yap\u0131lan mal varl\u0131\u011f\u0131 ara\u015ft\u0131rmas\u0131 sonucunda haczi kabil herhangi bir mal varl\u0131\u011f\u0131n\u0131n bulunmamas\u0131, haczedilen mal varl\u0131\u011f\u0131n\u0131n sat\u0131larak paraya \u00e7evrilmesine ra\u011fmen sat\u0131\u015f bedelinin amme alaca\u011f\u0131n\u0131 kar\u015f\u0131lamamas\u0131 gibi nedenlerle tahsil edilemeyen amme alacaklar\u0131n\u0131 ifade ediyor.<\/span><\/p>  <p><span class=\"large\"><strong>BORCUN TAR\u0130H\u0130 \u0130T\u0130BARIYLA SORUMLULUK<\/strong><\/span><\/p>  <p><span class=\"large\">SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, SGK<\/span><span class=\"large\">alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulacak.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan SGK alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda farkl\u0131 ki\u015filerin \u015firket orta\u011f\u0131 olmas\u0131 halinde, s\u00f6z konusu ki\u015filerin bu amme alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutularak, sermaye hisseleri oran\u0131nda takip edilmesi s\u00f6z konusu olacak.<\/span><\/p>  \t\t\t\t","slug":"limited-sirket-ortaklarinin-sgkya-karsi-sorumluluklari","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":"Limited \u015firket ortaklar\u0131n\u0131n SGK\u2019ya kar\u015f\u0131 sorumluluklar\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":529,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}