16.04.2020 tarihli 7244 say\u0131l\u0131 Kanun ile 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019na Ge\u00e7ici 13. madde eklenmi\u015ftir. Buna g\u00f6re;<\/p>\n
\u201c(1) Sermaye \u015firketlerinde, 30\/9\/2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde yirmi be\u015fine kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na karar verilebilir<\/strong>, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemez, genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemez. Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler hakk\u0131nda bu f\u0131kra h\u00fckm\u00fc uygulanmaz.<\/strong> Bu f\u0131krada belirtilen s\u00fcreyi \u00fc\u00e7 ay uzatmaya ve k\u0131saltmaya Cumhurba\u015fkan\u0131 yetkilidir. <\/em><\/p>\n (2) 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 y\u00fczde yirmi be\u015fini a\u015fan k\u0131sma ili\u015fkin \u00f6demeler birinci f\u0131krada belirtilen s\u00fcrenin sonuna kadar ertelenir. <\/em><\/p>\n (3) Bu maddenin kapsam\u0131na giren sermaye \u015firketlerine ili\u015fkin istisnalar ile uygulamaya dair usul ve esaslar\u0131 belirlemeye, Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle Ticaret Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/em><\/p>\n Konuya ili\u015fkin olarak 17.05.2020 tarih ve say\u0131l\u0131 Resmi Gazete\u2019de Ticaret Bakanl\u0131\u011f\u0131\u2019ndan 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 yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n Tebli\u011f ile Tebli\u011fin amac\u0131; 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun ge\u00e7ici 13\u2019\u00fcnc\u00fc maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 d\u00fczenlenmektedir.<\/p>\n Ancak, Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler bu Tebli\u011f kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":" 16.04.2020 tarihli 7244 say\u0131l\u0131 Kanun ile 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019na Ge\u00e7ici 13. madde eklenmi\u015ftir. Buna g\u00f6re; \u201c(1) Sermaye \u015firketlerinde, 30\/9\/2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca y\u00fczde yirmi be\u015fine kadar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na karar verilebilir, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemez, genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi…<\/p>\n","protected":false},"author":1,"featured_media":412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[309,507,633,693,825,839],"class_list":["post-508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler","tag-gecici-13-madde","tag-kar-dagitimi","tag-net-donem-kari","tag-sermaye-sirketleri","tag-ttk","tag-turk-ticaret-kanunu"],"yoast_head":"\n