{"id":14714,"date":"2019-07-23T08:41:06","date_gmt":"2019-07-23T08:41:06","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/07\/23\/finansal-yapilandirma-ile-ilgili-onemli-degisiklikler\/"},"modified":"2022-06-09T12:33:32","modified_gmt":"2022-06-09T12:33:32","slug":"finansal-yapilandirma-ile-ilgili-onemli-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/23\/finansal-yapilandirma-ile-ilgili-onemli-degisiklikler\/","title":{"rendered":"Finansal Yap\u0131land\u0131rma ile \u0130lgili \u00d6nemli De\u011fi\u015fiklikler"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;<strong>Torba Kanun<\/strong>&#8220;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Torba Kanun finansal yeniden yap\u0131land\u0131rmaya ve gelir vergisine ili\u015fkin d\u00fczenlemeler i\u00e7eriyor.<\/p>\n<p><strong>Torba Kanun ne getiriyor?<\/strong><\/p>\n<p><u>Finansal Yeniden Yap\u0131land\u0131rma<\/u><\/p>\n<p><strong><u><a href=\"https:\/\/urldefense.proofpoint.com\/v2\/url?u=http-3A__esinxchange.com_collect_click.aspx-3Fu-3DjRYOrR8N39SQYHlrgvYYJIDKc59GPaipJ6muVGpLRm0sz9uDPi3W7mlYtGYbEA6qOrjjXxM0IwMGeuL-2BOykL5eRZ_em7WKDYrK0fnk0euAkLcO3rMnL0dptb51d7kLGM-26rh-3Dff004f0a269bf2bee9db4b8f0945aa8eae0e529f&amp;d=DwMFaQ&amp;c=ptMoEJ5oTofwe4L9tBtGCQ&amp;r=G30VoJFPGz_Ir3aMyzsuwp-RUctbhKuQyecMIB0EBsk&amp;m=mqmM9hX1yJRvWXMHl8EH2GTOXwROV5P8zcej8gaCrvc&amp;s=Z65biYUtyEe8kIOVUIxtkc8VMO46cK6x0PjjPrmKYzc&amp;e=\">13 May\u0131s 2019 tarihinde payla\u015ft\u0131\u011f\u0131m\u0131z mevzuat de\u011fi\u015fikli\u011fi b\u00fclteninde<\/a><\/u><\/strong> Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu&#8217;nun haz\u0131rlad\u0131\u011f\u0131, Finansal Sekt\u00f6re Olan Bor\u00e7lar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun Tasla\u011f\u0131&#8217;n\u0131 payla\u015fm\u0131\u015ft\u0131k. Ancak yasaman\u0131n tercihi, finansal yeniden yap\u0131land\u0131rma i\u00e7in ba\u011f\u0131ms\u0131z bir kanun \u00e7\u0131karmak yerine, Torba Kanun ile finansal yeniden yap\u0131land\u0131rmaya ili\u015fkin h\u00fck\u00fcmleri (&#8220;<strong>FYY H\u00fck\u00fcmleri<\/strong>&#8220;) 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu&#8217;na eklemek oldu.<\/p>\n<p>FYY H\u00fck\u00fcmleri y\u00fcr\u00fcrl\u00fck tarihinden itibaren iki y\u0131l s\u00fcreyle uygulanacak. \u00a0Cumhurba\u015fkan\u0131, bu s\u00fcreyi iki y\u0131l daha uzatmaya yetkili olacak.<\/p>\n<ul>\n<li>FYY H\u00fck\u00fcmleri&#8217;nin y\u00fcr\u00fcrl\u00fc\u011fe girmesi ile birlikte, daha \u00f6nceden Finansal Sekt\u00f6re Olan Bor\u00e7lar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik (&#8220;<strong>Y\u00f6netmelik<\/strong>&#8220;) ile d\u00fczenlenen, finansal kurulu\u015flarca finansal yeniden yap\u0131land\u0131rma yap\u0131lmas\u0131 hususu kanuni bir zemin kazand\u0131. FYY H\u00fck\u00fcmleri, finansal yap\u0131land\u0131rmaya ili\u015fkin usul ve esaslar i\u00e7in Y\u00f6netmelik&#8217;e ve \u00e7er\u00e7eve anla\u015fmalara at\u0131f yap\u0131yor.<\/li>\n<li>FYY H\u00fck\u00fcmleri&#8217;nde alacakl\u0131 kurulu\u015flar tan\u0131m\u0131, T\u00fcrk bankalar\u0131, finansal kiralama, faktoring ve finansman \u015firketleri, bor\u00e7lulara <em>do\u011frudan<\/em> kredi kulland\u0131rm\u0131\u015f olan yurt d\u0131\u015f\u0131nda kurulu bankalar ve finansal kurulu\u015flar, T\u00fcrkiye\u2019ye <em>do\u011frudan <\/em>yat\u0131r\u0131m yapan \u00e7ok tarafl\u0131 bankalar ve kurulu\u015flar ile alacak tahsiline y\u00f6nelik olarak bu alacakl\u0131lar taraf\u0131ndan kurulacak \u00f6zel ama\u00e7l\u0131 \u015firketleri ve ayn\u0131 ama\u00e7la kurulan yat\u0131r\u0131m fonlar\u0131n\u0131 kaps\u0131yor.<\/li>\n<li>FYY H\u00fck\u00fcmleri, alacakl\u0131 kurulu\u015flar\u0131n finansal yap\u0131land\u0131rma kapsam\u0131nda vade uzatmak, ilave kredi vermek, alacaklardan k\u0131smen veya tamamen vazge\u00e7mek ve alacaklar\u0131 i\u015ftirake \u00e7evirmek d\u00e2hil gerekli g\u00f6r\u00fclen tedbirleri almas\u0131na imk\u00e2n tan\u0131yor.<\/li>\n<li>Y\u00f6netmelik&#8217;le uyumlu olacak \u015fekilde, bor\u00e7lular\u0131n finansal yeniden yap\u0131land\u0131rma kapsam\u0131na al\u0131nabilmesi i\u00e7in makul bir s\u00fcre i\u00e7inde geri \u00f6deme kabiliyeti kazanmas\u0131 gerekti\u011fi hususu netle\u015ftirildi. Finansal yeniden yap\u0131land\u0131rma kapsam\u0131na al\u0131nacak bor\u00e7lular\u0131n mali durumlar\u0131n\u0131n tespiti, ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 taraf\u0131ndan veya \u00e7er\u00e7eve anla\u015fmalar kapsam\u0131nda belirlenecek kurulu\u015flar taraf\u0131ndan veya bor\u00e7lunun kabul etmesi halinde alacakl\u0131 kurulu\u015f taraf\u0131ndan yap\u0131labilecek.<\/li>\n<li>Bankalar\u0131n yeniden yap\u0131land\u0131rma kapsam\u0131nda teminat azaltmas\u0131, anapara ve di\u011fer alacaklardan vazge\u00e7erek kay\u0131ttan d\u00fc\u015fmesi veya benzer i\u015flemlerle kredileri yeniden yap\u0131land\u0131rmas\u0131 zimmet su\u00e7u te\u015fkil etmeyecek.<\/li>\n<li>FYY H\u00fck\u00fcmleri uyar\u0131nca bankalar\u0131n, krediler i\u00e7in yeterli d\u00fczeyde kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131, kredilerin s\u0131n\u0131fland\u0131r\u0131lmas\u0131, garantilerin ve teminatlar\u0131n al\u0131nmas\u0131, bunlar\u0131n de\u011ferinin ve g\u00fcvenilirli\u011finin \u00f6l\u00e7\u00fclmesi, takibe al\u0131nan kredilerin izlenmesi, kredilerin kay\u0131ttan d\u00fc\u015f\u00fclmesi ve yeniden yap\u0131land\u0131r\u0131lmas\u0131 d\u00e2hil geri \u00f6denmesine ili\u015fkin politikalar\u0131 olu\u015fturmas\u0131 ve bunlar\u0131 icra edebilecek gerekli yap\u0131lar\u0131 tesis etmesi gerekiyor.<\/li>\n<li>FYY H\u00fck\u00fcmleri uyar\u0131nca krediler ile ilgili olarak ayr\u0131lan \u00f6zel kar\u015f\u0131l\u0131klar\u0131n tamam\u0131 ayr\u0131ld\u0131klar\u0131 y\u0131lda kurumlar vergisi matrah\u0131n\u0131n tespitinde gider olarak kabul edilecek.<\/li>\n<li>FYY H\u00fck\u00fcmleri uyar\u0131nca yeniden yap\u0131land\u0131rma kapsam\u0131nda yap\u0131lacak i\u015flemler ile haz\u0131rlanacak belgeler, damga vergisi, kaynak kullan\u0131m\u0131 destekleme fonu, banka ve sigorta muameleleri vergisi ve di\u011fer resim ve har\u00e7lardan muaf olmak da d\u00e2hil, ancak bunlarla s\u0131n\u0131rl\u0131 olmamak \u00fczere bir\u00e7ok vergi istisnas\u0131ndan yararlanacak. Ancak, finansal yeniden yap\u0131land\u0131rma kapsam\u0131na al\u0131nan bir bor\u00e7lunun bor\u00e7lar\u0131n\u0131n iki y\u0131l i\u00e7inde tekrar finansal yeniden yap\u0131land\u0131rmaya konu edilmesi halinde, bu vergi istisnalar\u0131ndan faydalan\u0131lamayacak.<\/li>\n<li>Vergi istisnalar\u0131 alacakl\u0131 kuru\u015flar\u0131n edindikleri varl\u0131klar ve teminatlar\u0131 alacakl\u0131 kurulu\u015flar\u0131n kendi aralar\u0131nda veya bor\u00e7luya devri hari\u00e7, elden \u00e7\u0131kard\u0131klar\u0131 hallerde uygulanmayacak.<\/li>\n<li>Kurumlar Vergisi Kanunu&#8217;nun 5\/1-f maddesinde yer alan istisna h\u00fckm\u00fc, kanuni takibe al\u0131nma \u015fart\u0131 aranmaks\u0131z\u0131n alacakl\u0131 kurulu\u015flara ilgili varl\u0131klar\u0131n\u0131 \u00e7er\u00e7eve anla\u015fmalar\u0131 ve finansal yeniden yap\u0131land\u0131rma s\u00f6zle\u015fmeleri kapsam\u0131nda devreden kurumlar ile bu suretle ilgili varl\u0131klar\u0131 devralan s\u00f6z konusu alacakl\u0131 kurulu\u015flar\u0131n bu varl\u0131klar\u0131 sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131 hakk\u0131nda da uygulanacak.<\/li>\n<li>Katma De\u011fer Vergisi Kanunu&#8217;nun 17\/4-r maddesinde yer alan istisna h\u00fckm\u00fc, ilgili varl\u0131klar\u0131n \u00e7er\u00e7eve anla\u015fmalar\u0131 ve finansal yeniden yap\u0131land\u0131rma s\u00f6zle\u015fmeleri kapsam\u0131nda alacakl\u0131 kurulu\u015flara devir ve teslimi ile bu suretle ilgili varl\u0131klar\u0131 devralan alacakl\u0131 kurulu\u015flar\u0131n bu varl\u0131klar\u0131 devir ve tesliminde de uygulanacak.<\/li>\n<li>Bu vergi istisnalar\u0131 iki y\u0131ll\u0131k s\u00fcreyle s\u0131n\u0131rl\u0131 olmaks\u0131z\u0131n uygulanacak ve uygulamaya konular i\u015flemler ger\u00e7ekle\u015fmese dahi geri al\u0131nmayacak.<\/li>\n<li>Tahsil imk\u00e2n\u0131 kalmamas\u0131 nedeniyle kay\u0131ttan d\u00fc\u015f\u00fclen krediler, \u00f6zel kar\u015f\u0131l\u0131klar\u0131n ayr\u0131lmas\u0131 kayd\u0131yla, 213 say\u0131l\u0131 Vergi Usul Kanunu uyar\u0131nca \u201cde\u011fersiz alacak\u201d olarak kabul edilecek.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>FYY H\u00fck\u00fcmleri ile finansal kurulu\u015flar\u0131n finansal yeniden yap\u0131land\u0131rma yapmas\u0131 te\u015fvik ediliyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;Torba Kanun&#8220;) 19 Temmuz 2019 tarih ve 30836 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[90,95],"class_list":["post-14714","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-banking-finance-tr","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Finansal Yap\u0131land\u0131rma ile \u0130lgili \u00d6nemli De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&quot;Torba Kanun&quot;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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