{"status":true,"post":{"id":32161,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 20:58:21","created_at":"2022-03-31T21:00:00.000000Z","updated_at":"2022-10-24T17:58:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32161,"is_featured":0,"title":"\u00d6rt\u00fcl\u00fc sermaye nedir?","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;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan bor\u00e7lanmalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131nmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131nda;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kuruma ya da do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131ndaki \u00f6z sermayesini ifade etmektedir. <\/span><\/p>  <p><span class=\"large\">Kurumlar\u0131n \u0130stanbul Menkul K\u0131ymetler Borsas\u0131\u2019nda i\u015flem g\u00f6ren hisselerinin edinilmesi durumunda, s\u00f6z konusu hisse nedeniyle ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lardan temin edilen bor\u00e7lanmalardan en az y\u00fczde 10 ortakl\u0131k pay\u0131 aran\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen oranlar, bor\u00e7 veren ortaklar ve ortaklar\u0131n ili\u015fkide bulundu\u011fu ki\u015filer i\u00e7in topluca dikkate al\u0131n\u0131r. A\u015fa\u011f\u0131da say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaz:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Kurumlar\u0131n ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin, banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 \u015fartlarla k\u0131smen veya tamamen kulland\u0131rd\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek, finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar, Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda, gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, tam m\u00fckellef kurumlar nezdinde yap\u0131lacak d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir.<\/span><\/p>  \t\t\t\t","slug":"ortulu-sermaye-nedir","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6rt\u00fcl\u00fc sermaye nedir?","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1125,"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":32260,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32161,"locale":"tr","category_id":73,"title":"\u00d6rt\u00fcl\u00fc sermaye nedir?","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;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen kar\u015f\u0131la\u015ft\u0131rma s\u0131ras\u0131nda sadece ili\u015fkili \u015firketlere finansman temin eden kredi \u015firketlerinden yap\u0131lan bor\u00e7lanmalar hari\u00e7 olmak \u00fczere, ana faaliyet konusuna uygun olarak faaliyette bulunan ve ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan banka veya benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar y\u00fczde 50 oran\u0131nda dikkate al\u0131nmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131nda;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Ortakla ili\u015fkili ki\u015fi, orta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kuruma ya da do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. \u00d6z sermaye, kurumun Vergi Usul Kanunu uyar\u0131nca tespit edilmi\u015f hesap d\u00f6nemi ba\u015f\u0131ndaki \u00f6z sermayesini ifade etmektedir. <\/span><\/p>  <p><span class=\"large\">Kurumlar\u0131n \u0130stanbul Menkul K\u0131ymetler Borsas\u0131\u2019nda i\u015flem g\u00f6ren hisselerinin edinilmesi durumunda, s\u00f6z konusu hisse nedeniyle ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lardan temin edilen bor\u00e7lanmalardan en az y\u00fczde 10 ortakl\u0131k pay\u0131 aran\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da belirtilen oranlar, bor\u00e7 veren ortaklar ve ortaklar\u0131n ili\u015fkide bulundu\u011fu ki\u015filer i\u00e7in topluca dikkate al\u0131n\u0131r. A\u015fa\u011f\u0131da say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye say\u0131lmaz:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Kurumlar\u0131n ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Kurumlar\u0131n i\u015ftiraklerinin, ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin, banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 \u015fartlarla k\u0131smen veya tamamen kulland\u0131rd\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek, finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar, Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda, gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r. Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri, tam m\u00fckellef kurumlar nezdinde yap\u0131lacak d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde, taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir.<\/span><\/p>  \t\t\t\t","slug":"ortulu-sermaye-nedir","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":"\u00d6rt\u00fcl\u00fc sermaye nedir?","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1125,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}