{"id":2082,"date":"2020-11-04T12:20:37","date_gmt":"2020-11-04T12:20:37","guid":{"rendered":"https:\/\/cukurpartners.com\/?p=2082"},"modified":"2021-10-18T14:53:10","modified_gmt":"2021-10-18T14:53:10","slug":"kar-payi-ve-kar-payi-avansi-dagitimi-netlestirildi","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/kar-payi-ve-kar-payi-avansi-dagitimi-netlestirildi\/","title":{"rendered":"Kar Pay\u0131 ve Kar Pay\u0131 Avans\u0131 Da\u011f\u0131t\u0131m\u0131 Netle\u015ftirildi"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Hat\u0131rlanaca\u011f\u0131 \u00fczere, COVID-19 nedeniyle al\u0131nan \u00f6nlemler kapsam\u0131nda, 17.04.2020 tarihli, Resm\u00ee Gazete\u2019de yay\u0131mlanan 7244 Say\u0131l\u0131 Yeni Korona vir\u00fcs (COVID-19) Salg\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 uyar\u0131nca, T\u00fcrk Ticaret Kanunu&#8217;na eklenen ge\u00e7ici maddeyle anonim, limited gibi sermaye \u015firketlerinde, 30 Eyl\u00fcl 2020&#8217;ye kadar ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131, 2019 y\u0131l\u0131 net d\u00f6nem kar\u0131n\u0131n yaln\u0131zca y\u00fczde 25&#8217;ine kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131n\u0131n yap\u0131labilece\u011fi ve 2020 y\u0131l\u0131nda y\u00f6netim kuruluna kar pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmemesine karar verilmi\u015fti.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">30.09.2020 tarihine kadar ge\u00e7erli olan kar pay\u0131 da\u011f\u0131t\u0131m s\u0131n\u0131rlamas\u0131, 2948 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 3 ay daha uzat\u0131larak, 31.12.2020\u2019ye kadar bahsedilen oranda kar pay\u0131 da\u011f\u0131t\u0131m\u0131na s\u0131n\u0131rlama getirilmi\u015fti.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">28.10.2020 tarihli ve 31288 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren <\/span><i><span style=\"font-weight: 400;\">\u201c6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun Ge\u00e7ici 13\u2019\u00fcnc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d <\/span><\/i><span style=\"font-weight: 400;\">uyar\u0131nca bu uygulama netle\u015ftirilmi\u015ftir.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Buna g\u00f6re, s\u00f6z konusu Tebli\u011f\u2019e 2019 y\u0131l\u0131 net kar\u0131n\u0131n sadece y\u00fczde yirmi be\u015finin da\u011f\u0131t\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n <\/span><b>31.12.2020 tarihine kadar uzat\u0131lmas\u0131na ili\u015fkin Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131 i\u015flenerek, <\/b><span style=\"font-weight: 400;\">bu Tebli\u011f\u2019in 5. ve 6. maddelerinde yap\u0131lan <\/span><b>yeni d\u00fczenleme uyar\u0131nca<\/b><span style=\"font-weight: 400;\">, &#8220;kar pay\u0131 yan\u0131nda, <\/span><b>k\u00e2r pay\u0131 avans\u0131 da s\u0131n\u0131rland\u0131rma kapsam\u0131na dahil oldu\u011fu tebli\u011f metninde de daha net ifade edilir hale gedilmi\u015ftir<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Bu \u00e7er\u00e7evede, m\u00fcvekkil \u015firketlerimizin kar pay\u0131 da\u011f\u0131t\u0131mlar\u0131nda 31.12.2020 tarihine kadar ge\u00e7erli olacak \u015fekilde getirilen kural ve istisnalar\u0131 bilhassa dikkat etmesini \u00f6nemle hat\u0131rlat\u0131r\u0131z.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Sayg\u0131lar\u0131m\u0131zla,\u00a0<\/b><\/p>\n<p><b>\u00c7ukur Partners Avukatl\u0131k B\u00fcrosu<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hat\u0131rlanaca\u011f\u0131 \u00fczere, COVID-19 nedeniyle al\u0131nan \u00f6nlemler kapsam\u0131nda, 17.04.2020 tarihli, Resm\u00ee Gazete\u2019de yay\u0131mlanan 7244 Say\u0131l\u0131 Yeni Korona vir\u00fcs (COVID-19) Salg\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 uyar\u0131nca, T\u00fcrk Ticaret Kanunu&#8217;na eklenen ge\u00e7ici maddeyle anonim, limited gibi sermaye \u015firketlerinde, 30 Eyl\u00fcl 2020&#8217;ye kadar ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131, 2019 [&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-2082","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\/2082"}],"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=2082"}],"version-history":[{"count":2,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/2082\/revisions"}],"predecessor-version":[{"id":5516,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/2082\/revisions\/5516"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=2082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=2082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=2082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}