[vc_row][vc_column][vc_column_text]Kurumlar Vergisi Genel Tebli\u011finde (Seri No: 1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 10 Seri No.lu Tebli\u011fi 05.08.2016 tarih ve 29792 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Tebli\u011f\u2019de nakdi sermaye art\u0131\u015flar\u0131nda faiz indiriminde sermaye avanslar\u0131n\u0131n durumuna ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n
Kurumlar Vergisi Genel Tebli\u011f\u2019inde yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re, sermaye avans\u0131, ileride ger\u00e7ekle\u015ftirilecek sermaye art\u0131r\u0131m\u0131ndan kaynaklanan sermaye taahh\u00fcd\u00fcn\u00fcn yerine getirilmesinde kullan\u0131labilecektir. Sermaye avanslar\u0131n\u0131n banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren \u015firketin bilan\u00e7osunda \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131nda izlenmesi gerekmektedir. Ayr\u0131ca banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminin sonuna kadar sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil ettirilmesi zorunludur. Bu iki \u015fart\u0131n yerine getirilmesi indirim uygulamas\u0131nda dikkate al\u0131nacakt\u0131r.
\n\u00d6rnek vermek gerekirse;<\/p>\n
(X) A.\u015e\u2019nin pay shiplerinden Bayan (A)\u2019n\u0131n (X) A.\u015e\u2019nin faaliyetleri ile ilgili ihtiya\u00e7 duyulmas\u0131 sebebiyle ve ileride sermayeye eklenmek \u00fczere 10.08.2016 tarihinde \u015firketin banka hesab\u0131na yat\u0131rm\u0131\u015f ve, (X) A.\u015e taraf\u0131ndan ayn\u0131 tarihte \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131na kaydedilerek (X) A.\u015e\u2019nin muhasebe kay\u0131tlar\u0131na intikal ettirilmi\u015ftir. Akabinde (X) A.\u015e\u2019de ger\u00e7ekle\u015fen nakdi sermaye art\u0131\u015f\u0131na dair karar 25.08.2016 tarihinde ticaret siciline tescil ettirilmi\u015ftir.<\/p>\n
Buna g\u00f6re; pay sahibi Bayan (A) taraf\u0131ndan 10.08.2016 tarihinde \u015firketin banka hesab\u0131na yat\u0131r\u0131lan ve ayn\u0131 tarihte \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131na kaydedilerek \u015firket kay\u0131tlar\u0131na ge\u00e7irilen bu tutar i\u00e7in nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi 30.06.2016 tarihinden itibaren indirim uygulamas\u0131ndan yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n
\u015eirketin banka hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminde sermaye art\u0131r\u0131m\u0131na konu edilmeyen sermaye avans\u0131 niteli\u011findeki tutarlar, indirim uygulamas\u0131nda dikkate al\u0131nmayacakt\u0131r. Bununla beraber \u201cDi\u011fer Sermaye Yedekleri\u201d hesab\u0131nda izlenmeyen tutarlar i\u00e7in sermaye art\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilse dahi indirim uygulamas\u0131ndan faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n
ERDAL HUKUK B\u00dcROSU[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text]Kurumlar Vergisi Genel Tebli\u011finde (Seri No: 1) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 10 Seri No.lu Tebli\u011fi 05.08.2016 tarih ve 29792 say\u0131l\u0131 Resmi…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[115],"tags":[],"_links":{"self":[{"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/posts\/24837"}],"collection":[{"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/comments?post=24837"}],"version-history":[{"count":1,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/posts\/24837\/revisions"}],"predecessor-version":[{"id":24838,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/posts\/24837\/revisions\/24838"}],"wp:attachment":[{"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/media?parent=24837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/categories?post=24837"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.erdallaw.com\/en\/wp-json\/wp\/v2\/tags?post=24837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}