{"id":16404,"date":"2020-05-18T14:00:36","date_gmt":"2020-05-18T14:00:36","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=16404"},"modified":"2022-06-09T13:06:58","modified_gmt":"2022-06-09T13:06:58","slug":"covid-19-kar-payi-dagitiminin-sinirlandirilmasina-iliskin-usul-esas-ve-istisnalar-duzenlendi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/05\/18\/covid-19-kar-payi-dagitiminin-sinirlandirilmasina-iliskin-usul-esas-ve-istisnalar-duzenlendi\/","title":{"rendered":"COVID-19: K\u00e2r Pay\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n S\u0131n\u0131rland\u0131r\u0131lmas\u0131na \u0130li\u015fkin Usul, Esas ve \u0130stisnalar D\u00fczenlendi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>COVID-19 nedeniyle al\u0131nan \u00f6nlemler kapsam\u0131nda, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na s\u0131n\u0131rlamalar getirilmi\u015f ve bu ama\u00e7la T\u00fcrk Ticaret Kanunu\u2019na (\u201c<strong>TTK<\/strong>\u201d) Ge\u00e7ici 13. Madde eklenmi\u015fti. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunun Ge\u00e7ici 13\u2019\u00fcnc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f (\u201c<strong>Tebli\u011f<\/strong>\u201d) 17.05.2020 tarihli ve 31130 say\u0131l\u0131 Resmi Gazetede yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Tebli\u011f ile Hangi Usul ve Esaslar Getirildi?<\/strong><\/p>\n<p>&#8211; K\u00e2r pay\u0131n\u0131n hesaplanmas\u0131nda hangi finansal tablolar\u0131n esas al\u0131naca\u011f\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur.<\/p>\n<p>K\u00e2r pay\u0131n\u0131n hesaplanmas\u0131nda;<\/p>\n<ul>\n<li>finansal tablolar\u0131n\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan belirlenen standartlara uygun haz\u0131rlamak zorunda olanlar taraf\u0131ndan TTK\u2019n\u0131n 88. maddesine g\u00f6re haz\u0131rlanan finansal tablolar\u0131n esas al\u0131nmas\u0131 gerekti\u011fi ve<\/li>\n<li>bunlar d\u0131\u015f\u0131nda kalanlar taraf\u0131ndan ise 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019na g\u00f6re haz\u0131rlanan finansal tablolar\u0131n esas al\u0131naca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/li>\n<\/ul>\n<p>Her hal\u00fckarda da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131 tutar\u0131n\u0131n, Vergi Usul Kanunu&#8217;na g\u00f6re tutulan kay\u0131tlarda bulunan k\u00e2r da\u011f\u0131t\u0131m\u0131na konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famayaca\u011f\u0131 belirtilmi\u015ftir. Kanuni dayana\u011fa kavu\u015fturulan bu konu, bug\u00fcne kadar Vergi Usul Kanunu\u2019na g\u00f6re kar\u015f\u0131l\u0131\u011f\u0131 olmayan k\u00e2r pay\u0131 rakam\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131 gerekti\u011fi konusunda m\u00fcvekkillerimize verdi\u011fimiz hukuki g\u00f6r\u00fc\u015fleri teyit etmektedir.<\/p>\n<p><strong>&#8211; Tebli\u011f ile TTK Ge\u00e7ici 13. maddenin uygulanmas\u0131na ili\u015fkin esaslar belirlenmi\u015ftir.<\/strong><\/p>\n<ul>\n<li>Ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler k\u00e2r da\u011f\u0131t\u0131m\u0131na konu edilemez. TTK&#8217;n\u0131n 462. maddesinde \u00f6ng\u00f6r\u00fclen i\u00e7 kaynaklardan yap\u0131lacak sermaye art\u0131r\u0131mlar\u0131nda bu s\u0131n\u0131rlama uygulanmayacakt\u0131r. B\u00f6ylelikle ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7elerin sermayeye ilave edilebilmesi m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/li>\n<li>2019 y\u0131l\u0131 hesap d\u00f6neminde (\u00f6zel hesap d\u00f6nemini esas alan \u015firketlerde ise, tamamlanm\u0131\u015f olan son hesap d\u00f6neminde) zarar edilmi\u015f olmas\u0131na kar\u015f\u0131n 17.04.2020 tarihi \u00f6ncesinde serbest yedek ak\u00e7elerden k\u00e2r pay\u0131 da\u011f\u0131t\u0131m karar\u0131 al\u0131nm\u0131\u015fsa, \u00f6denmemi\u015f k\u0131sma ili\u015fkin t\u00fcm \u00f6demeler 30.09.2020 tarihine kadar ertelenecektir.<\/li>\n<li>17.04.2020 tarihinden \u00f6nce genel kurulca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m karar\u0131 al\u0131nmas\u0131na kar\u015f\u0131n, 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n %25&#8217;ini a\u015fan ve hen\u00fcz pay sahiplerine yap\u0131lmayan \u00f6demeler ile serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131m karar\u0131 al\u0131nmas\u0131na ra\u011fmen hen\u00fcz \u00f6denmemi\u015f k\u0131sm\u0131n, 30.09.2020\u2019ye kadar ertelenmesine ili\u015fkin olarak faiz tahakkuk ettirilmeyecektir.<\/li>\n<li>Genel kurul taraf\u0131ndan 30.09.2020 tarihinin sonuna kadar y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 yetkisi verilmeyece\u011fi tekrar edilmi\u015ftir. \u00d6nceden genel kurulca y\u00f6netim organ\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmi\u015fse de, avans \u00f6demeleri 30.09.2020 tarihine kadar ertelenecektir.<\/li>\n<\/ul>\n<p><strong>Tebli\u011f Kapsam\u0131nda TTK Ge\u00e7ici 13. maddedeki K\u00e2r Pay\u0131 Da\u011f\u0131t\u0131m\u0131 S\u0131n\u0131rlamas\u0131na Hangi \u0130stisnalar Getirilmi\u015ftir?<\/strong><\/p>\n<p>Tebli\u011f ile k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rlamas\u0131na \u00fc\u00e7 grup istisna getirilmi\u015ftir. S\u00f6z konusu istisnalar\u0131n devreye girmesi, Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n uygun g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131na ba\u011fl\u0131 tutulmu\u015ftur.<\/p>\n<p>K\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 istisnalar\u0131na uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 i\u00e7in Ticaret Bakanl\u0131\u011f\u0131\u2019na yap\u0131lacak t\u00fcm ba\u015fvurularda, genel kurul yap\u0131lmas\u0131na ili\u015fkin y\u00f6netim organ\u0131 karar\u0131n\u0131n noter onayl\u0131 \u00f6rne\u011fi, \u015firketin hesap d\u00f6nemine ili\u015fkin finansal durum tablosu ile k\u00e2r veya zarar tablosu da Bakanl\u0131k \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne sunulmal\u0131d\u0131r.<\/p>\n<p><strong>&#8211; 1. Grup \u0130stisna: Belirli devlet desteklerinden yararlanmayan \u015firketler 120.000 T\u00fcrk Liras\u0131 ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131tabilecektir.<\/strong><\/p>\n<p>Tebli\u011f\u2019in 5. maddesinin (a) bendi uyar\u0131nca, a\u015fa\u011f\u0131da say\u0131lan devlet desteklerinden yararlanmayan \u015firketler, 120.000 T\u00fcrk Liras\u0131\u2019na kadar k\u00e2r pay\u0131 da\u011f\u0131tmakta serbesttir.<\/p>\n<ul>\n<li>4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun Ek-2. ve ge\u00e7ici 23. maddesi uyar\u0131nca COVID-19 kaynakl\u0131 zorlay\u0131c\u0131 sebep gerek\u00e7esiyle k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden ve\/veya \u00fccretsiz izne ayr\u0131lanlardan ayn\u0131 kanunun ge\u00e7ici 24. maddesi uyar\u0131nca nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar\u0131 istihdam eden \u015firketler ve<\/li>\n<li>4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019un ge\u00e7ici 20. maddesi ve ilgili kararlar uyar\u0131nca Hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunan \u015firketler.<\/li>\n<\/ul>\n<p>\u015eirketlerin yukar\u0131da \u00f6ng\u00f6r\u00fclen istisna dahilinde 120.000 T\u00fcrk Liras\u0131 ve alt\u0131ndaki k\u00e2r pay\u0131 da\u011f\u0131t\u0131mlar\u0131n\u0131 genel kurulda g\u00f6r\u00fc\u015febilmeleri i\u00e7in, \u015firketlerin belirtilen desteklerden yararlan\u0131lmad\u0131\u011f\u0131na ili\u015fkin ilgili kurumlardan al\u0131nacak tevsik edici belgeleri Ticaret Bakanl\u0131\u011f\u0131&#8217;na sunmas\u0131 zorunludur.<\/p>\n<p><strong>&#8211; 2. Grup \u0130stisna: \u015eirketler, pay sahiplerinin ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct borcunun \u00f6denmesi i\u00e7in s\u0131n\u0131rlamaya t\u00e2bi olmadan k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yapabilecektir. <\/strong><\/p>\n<p>Tebli\u011f\u2019in 5. maddesinin (b) bendi kapsam\u0131nda, \u015firketler da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131n, pay sahiplerince TTK 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 alabileceklerdir.<\/p>\n<p>\u015eirketlerin bu istisnadan faydalanabilmesi i\u00e7in, da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131 alma hakk\u0131 olanlar\u0131n ba\u015fka bir sermaye \u015firketine olan sermaye taahh\u00fct y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc tevsik edici belgeyi Ticaret Bakanl\u0131\u011f\u0131&#8217;na sunmas\u0131 zorunludur.<\/p>\n<p><strong>&#8211; 3. Grup \u0130stisna: \u015eirketler, pay sahiplerinin muaccel hale gelen kredi ve proje finansman y\u00fck\u00fcml\u00fcl\u00fcklerini nakden ifa etmesi \u015fart\u0131yla s\u0131n\u0131rlamaya tabi olmadan k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yapabilecektir.<\/strong><\/p>\n<p>Tebli\u011f\u2019in 5. maddesinin (c) bendi kapsam\u0131nda \u015firketler, da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n, pay sahiplerince 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 alabileceklerdir. Bu istisna kapsam\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nan \u015firketlerde, pay sahiplerinin ifa y\u00fck\u00fcml\u00fcl\u00fcklerini a\u015fan tutara ili\u015fkin k\u00e2r pay\u0131 \u00f6demeleri 30.09.2020 tarihine kadar ertelenecektir.<\/p>\n<p>\u015eirketlerin bu istisnadan faydalanmalar\u0131 i\u00e7inse, kredi s\u00f6zle\u015fmeleri ve proje finansman s\u00f6zle\u015fmeleri kapsam\u0131ndaki ifa y\u00fck\u00fcml\u00fcl\u00fcklerini tevsik edici belgeleri Ticaret Bakanl\u0131\u011f\u0131\u2019na sunmas\u0131 zorunludur.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Tebli\u011f, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rlamas\u0131na ili\u015fkin esaslara a\u00e7\u0131kl\u0131k getirmi\u015f ve istisnalar\u0131n\u0131 belirlemi\u015ftir. Say\u0131lan istisnalar kapsam\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 yapmak isteyen \u015firketlerin, genel kurulda bu hususu g\u00f6r\u00fc\u015fmeden \u00f6nce, her bir istisna i\u00e7in Tebli\u011f\u2019de belirtilen belgelerle birlikte Ticaret Bakanl\u0131\u011f\u0131&#8217;na ba\u015fvurarak uygun g\u00f6r\u00fc\u015f almas\u0131 gerekmektedir.<\/p>\n<p><strong>COVID-19 salg\u0131n\u0131 ile ilgili hukuki d\u00fczenlemelerle ilgili bilgilere <u><a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=ZE9tY0p0YUNLTmt4TkhVeXF4UFNPUkgwV2ZmSlhhY2JReVpjY0xNbldLYmFoVllNV25zRHUzZnVhd0dTQS9sWGZKSHM4a0Rqc3R4V2d2Ym1FcmJpNVFCbWtmU05kTU5j&amp;rh=ff005f13e061a310c0e56622ef41bd806c46eb5c__;!!Hj9Y_P0nvg!AsO5e9VQh8Zoqx5O5JiylnO7xIep-89L7TO3OWYTi_MUr391q6BB5z8Xdqj7jUAaxerrcw$\">Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131 Coronavir\u00fcs Masas\u0131<\/a><\/u>&#8216;ndan ula\u015fabilirsiniz.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme COVID-19 nedeniyle al\u0131nan \u00f6nlemler kapsam\u0131nda, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na s\u0131n\u0131rlamalar getirilmi\u015f ve bu ama\u00e7la T\u00fcrk Ticaret Kanunu\u2019na (\u201cTTK\u201d) Ge\u00e7ici [&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":[120,149],"tags":[103],"class_list":["post-16404","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","tag-corporate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COVID-19: K\u00e2r Pay\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n S\u0131n\u0131rland\u0131r\u0131lmas\u0131na \u0130li\u015fkin Usul, Esas ve \u0130stisnalar D\u00fczenlendi<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme COVID-19 nedeniyle al\u0131nan \u00f6nlemler kapsam\u0131nda, k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na s\u0131n\u0131rlamalar getirilmi\u015f ve bu ama\u00e7la T\u00fcrk Ticaret Kanunu\u2019na (\u201cTTK\u201d) Ge\u00e7ici\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2020\/05\/18\/covid-19-kar-payi-dagitiminin-sinirlandirilmasina-iliskin-usul-esas-ve-istisnalar-duzenlendi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: K\u00e2r Pay\u0131 Da\u011f\u0131t\u0131m\u0131n\u0131n S\u0131n\u0131rland\u0131r\u0131lmas\u0131na \u0130li\u015fkin Usul, Esas ve 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