{"id":1870,"date":"2020-05-27T07:06:10","date_gmt":"2020-05-27T07:06:10","guid":{"rendered":"https:\/\/cukurpartners.com\/?p=1870"},"modified":"2022-11-22T07:51:09","modified_gmt":"2022-11-22T07:51:09","slug":"sermaye-sirketlerine-getirilen-kar-payi-dagitimi-sinirlamasinin-ayrintilari-hakkindaki-ticaret-bakanligi-tebligi-resmi-gazetede-yayimlandi","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/sermaye-sirketlerine-getirilen-kar-payi-dagitimi-sinirlamasinin-ayrintilari-hakkindaki-ticaret-bakanligi-tebligi-resmi-gazetede-yayimlandi\/","title":{"rendered":"Sermaye \u015eirketlerine Getirilen Kar Pay\u0131 Da\u011f\u0131t\u0131m\u0131 S\u0131n\u0131rlamas\u0131n\u0131n Ayr\u0131nt\u0131lar\u0131 Hakk\u0131ndaki Ticaret Bakanl\u0131\u011f\u0131 Tebli\u011fi Resmi Gazete\u2019de Yay\u0131mland\u0131"},"content":{"rendered":"<p><b>Sermaye \u015eirketlerine 30\/09\/2020 Tarihine Kadar Getirilen Kar Pay\u0131 Da\u011f\u0131t\u0131m\u0131 S\u0131n\u0131rlamas\u0131n\u0131n<\/b><\/p>\n<p><b>Ayr\u0131nt\u0131lar\u0131 Hakk\u0131ndaki Ticaret Bakanl\u0131\u011f\u0131 Tebli\u011fi Resmi Gazete\u2019de Yay\u0131mland\u0131.<\/b><\/p>\n<p align=\"justify\">Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan T\u00fcrkiye Odalar ve Borsalar Birli\u011fi\u2019ne g\u00f6nderilen 31.03.2020 tarihli yaz\u0131 uyar\u0131nca \u015firketlere duyuru yap\u0131lm\u0131\u015f ve bu duyuru metni a\u00e7\u0131klamas\u0131n\u0131 i\u00e7erir bilgi notu taraf\u0131m\u0131zca 06.04.2020 tarihinde siz m\u00fcvekkillerimiz ile payla\u015f\u0131lm\u0131\u015ft\u0131. Sonras\u0131nda ise, 17.04.2020 tarihinde 7244 Say\u0131l\u0131 Yeni Koronavir\u00fcs (Kovid-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ( \u201cTorba Yasa\u201d) ile tarihinde kar pay\u0131 konusunda 2019 y\u0131l\u0131n\u0131n kar da\u011f\u0131t\u0131ma ili\u015fkin belli k\u0131s\u0131tlamalar ilk duyuruda yer alan kapsamdan farkl\u0131 olmayacak \u015fekilde yasa d\u00fczenlemesi haline getirilmi\u015fti.<\/p>\n<p>Bu Torba Yasa\u2019da yer alan d\u00fczenleme uyar\u0131nca:<\/p>\n<p align=\"justify\">Torba Kanun\u2019un 12. Maddesi kapsam\u0131nda; T\u00fcrk Ticaret Kanunu\u2019na eklenen Ge\u00e7ici Madde 13 ile, devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin pay sahibi oldu\u011fu \u015firketler <u><b>hari\u00e7<\/b><\/u> <u><b>olmak \u00fczere; sermaye \u015firketlerinin,<\/b><\/u><b> <\/b>30\/09\/2020 tarihine kadar da\u011f\u0131tabilecekleri nakit k\u00e2r pay\u0131 tutar\u0131<b> <\/b>2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n %25\u2019ini a\u015fmamas\u0131 ve genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilememesi; ayr\u0131ca genel kurulca 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nm\u0131\u015f ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa veya k\u0131smi \u00f6deme yap\u0131lm\u0131\u015fsa, 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n %25\u2019ini a\u015fan k\u0131sma ili\u015fkin \u00f6demelerin 30\/09\/2020 tarihine kadar ertelenmesi \u00f6ng\u00f6r\u00fclmekte idi.<\/p>\n<p align=\"justify\"><b>Torba Yasa ile getirilen bu s\u0131n\u0131rlama sonras\u0131nda, uygulaman\u0131n nas\u0131l olaca\u011f\u0131na ili\u015fkin \u015fartlar ise <\/b>Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan, 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun Ge\u00e7ici 13 \u00fcnc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f (\u201cTebli\u011f\u201d), ile a\u00e7\u0131klanm\u0131\u015f olup, bu Tebli\u011f 31130 Say\u0131l\u0131 Resmi Gazete\u2019de 17.05.2020 Tarihinde yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>( <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/05\/20200517-7.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><u>https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/05\/20200517-7.pdf<\/u><\/span><u> <\/u><\/a>)<\/p>\n<ul>\n<li>Tebli\u011f\u2019de, Sermaye \u015eirketi kavram\u0131na 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu\u2019na g\u00f6re halka a\u00e7\u0131k stat\u00fcde olan \u015firketlerin de girece\u011fi ifade edilerek bu konudaki g\u00f6r\u00fc\u015f ayr\u0131l\u0131klar\u0131 giderilmi\u015ftir.<\/li>\n<\/ul>\n<ul>\n<li>T\u00fcrk Ticaret Kanun\u2019unun ge\u00e7ici 13. Maddesi uyar\u0131nca ertelenen \u00f6demelere faiz tahakkuk ettirilmeyece\u011fi Tebli\u011f\u2019de a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">Yine, \u015firket y\u00f6netim kurullar\u0131na Kanun de\u011fi\u015fikli\u011fi \u00f6ncesinde verilmi\u015f olan kar pay\u0131 avans\u0131 da\u011f\u0131t\u0131m yetkisinin 30.09.2020\u2019ye dek kullan\u0131lamayaca\u011f\u0131 ifade edilmi\u015f ve s\u00fcre konusundaki belirsizlik a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur.<\/p>\n<\/li>\n<li>\n<p align=\"justify\">Tebli\u011fde, kar pay\u0131 s\u0131n\u0131rlamas\u0131n\u0131n, T\u00fcrk Ticaret Kanunu\u2019nun 462nci maddesi uyar\u0131nca i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda uygulanmayaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re, 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\u0131labilecektir.<\/p>\n<\/li>\n<li>\n<p align=\"justify\">Kar pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin istisnalar tan\u0131mlanm\u0131\u015f ve bu istisnalar\u0131n uygulanmas\u0131 i\u00e7in tevsik edici belgeler ile ba\u015fvurulup Ticaret Bakanl\u0131\u011f\u0131\u2019ndan (\u201cBakanl\u0131k\u201d) uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 ve ancak bu suretle ilgili istisnalar\u0131n \u015firket genel kurulunda g\u00f6r\u00fc\u015f\u00fclebilece\u011fi belirtilmi\u015ftir. Buna g\u00f6re a\u015fa\u011f\u0131da belirtilen \u015fartlar\u0131 sa\u011flayan \u015firketler hakk\u0131nda, tevsik edici belge ile birlikte Bakanl\u0131k \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nden al\u0131nacak uygun g\u00f6r\u00fc\u015fle kar pay\u0131 k\u0131s\u0131tlamas\u0131 uygulanmayacakt\u0131r:<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ol type=\"a\">\n<li>\n<p align=\"justify\">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 nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar\u0131 istihdam edenler ile 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanunun ge\u00e7ici 20nci 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 alan \u015firketler,<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ol start=\"2\" type=\"a\">\n<li>\n<p align=\"justify\">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<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ol start=\"3\" type=\"a\">\n<li>\n<p align=\"justify\">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 30.09.2020 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. Bu \u015firketlerde, pay sahiplerinin ifa y\u00fck\u00fcml\u00fcl\u00fcklerini a\u015fan tutara ili\u015fkin \u00f6demeler 30.09.2020 tarihine kadar ertelenmektedir.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">Kar da\u011f\u0131t\u0131m\u0131na esas al\u0131nan tablolar, tabi olunan mevzuata g\u00f6re \u00f6ncelikle TMS<sup><span style=\"font-size: large;\">1<\/span><\/sup>, tabi de\u011fil ise VUK<sup><span style=\"font-size: large;\">2<\/span><\/sup> mevzuat\u0131na g\u00f6re d\u00fczenlenmi\u015f finansal tablolar olacakt\u0131r. Fakat her hal\u00fckarda, da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen kar tutar\u0131 VUK d\u00fczenlemelerine g\u00f6re kar da\u011f\u0131t\u0131m\u0131na konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famayaca\u011f\u0131 da ayr\u0131ca Tebli\u011f\u2019de a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir.<\/p>\n<\/li>\n<\/ul>\n<p align=\"right\"><b>Sayg\u0131lar\u0131m\u0131zla,<br \/>\n<\/b><b>\u00c7ukur &amp; Partners <\/b><b>Avukatl\u0131k B\u00fcrosu<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sermaye \u015eirketlerine 30\/09\/2020 Tarihine Kadar Getirilen Kar Pay\u0131 Da\u011f\u0131t\u0131m\u0131 S\u0131n\u0131rlamas\u0131n\u0131n Ayr\u0131nt\u0131lar\u0131 Hakk\u0131ndaki Ticaret Bakanl\u0131\u011f\u0131 Tebli\u011fi Resmi Gazete\u2019de Yay\u0131mland\u0131. Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan T\u00fcrkiye Odalar ve Borsalar Birli\u011fi\u2019ne g\u00f6nderilen 31.03.2020 tarihli yaz\u0131 uyar\u0131nca \u015firketlere duyuru yap\u0131lm\u0131\u015f ve bu duyuru metni a\u00e7\u0131klamas\u0131n\u0131 i\u00e7erir bilgi notu taraf\u0131m\u0131zca 06.04.2020 tarihinde siz m\u00fcvekkillerimiz ile payla\u015f\u0131lm\u0131\u015ft\u0131. Sonras\u0131nda ise, 17.04.2020 tarihinde 7244 Say\u0131l\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-1870","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1870"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=1870"}],"version-history":[{"count":3,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1870\/revisions"}],"predecessor-version":[{"id":7544,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1870\/revisions\/7544"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=1870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=1870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=1870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}