{"id":58882,"date":"2024-03-24T21:42:32","date_gmt":"2024-03-24T18:42:32","guid":{"rendered":"https:\/\/ambylegal.by\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/"},"modified":"2024-03-24T21:42:32","modified_gmt":"2024-03-24T18:42:32","slug":"peculiarities-of-liquidation-of-companies-in-belarus","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/","title":{"rendered":"Belarus&#8217;ta \u015eirket Tasfiyesinin \u00d6zellikleri"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Sirket_ne_zaman_tasfiye_edilebilir\" >\u015eirket ne zaman tasfiye edilebilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Sirketin_tasfiye_edilmesine_karar_verilmesinin_ozellikleri\" >\u015eirketin tasfiye edilmesine karar verilmesinin \u00f6zellikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Tasfiye_bilgilerinin_yayimlanmasi\" >Tasfiye bilgilerinin yay\u0131mlanmas\u0131&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Kimlerin_tasfiye_hakkinda_bilgilendirilmesi_gerekir\" >Kimlerin tasfiye hakk\u0131nda bilgilendirilmesi gerekir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Ara_tasfiye_bilancosu\" >Ara tasfiye bilan\u00e7osu&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Calisanlarla_ilgili_hususlar\" >\u00c7al\u0131\u015fanlarla ilgili hususlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Alacaklilarla_mutabakat_hususlari\" >Alacakl\u0131larla mutabakat hususlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Sirketin_sahipleriyle_mutabakat_hususlari\" >\u015eirketin sahipleriyle mutabakat hususlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Kesin_tasfiye_bilancosu\" >Kesin tasfiye bilan\u00e7osu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Belgelerin_tescil_makamina_sunulmasi_ve_sirketin_tasfiyesi\" >Belgelerin tescil makam\u0131na sunulmas\u0131 ve \u015firketin tasfiyesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ambylegal.by\/tr\/news\/peculiarities-of-liquidation-of-companies-in-belarus\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">\u015eirket sahipleri tasfiye karar\u0131 ald\u0131ktan sonra bu s\u00fcre\u00e7 devlet taraf\u0131ndan kontrol edilir ve ilgili mevzuatla d\u00fczenlenir. Makalemizde avukatlar\u0131m\u0131z, Belarus&#8217;ta \u015firket tasfiyesinin ana \u00f6zelliklerini, bu prosed\u00fcr s\u0131ras\u0131nda uyulmas\u0131 gereken kural ve gereklilikleri anlatmaktad\u0131r. \u015eirketin tasfiye edilmesi durumunda, belirli bir \u015firket i\u00e7in her somut vakada dikkate al\u0131nmas\u0131 gereken birka\u00e7 tasfiye \u00f6zelli\u011fi bulundu\u011fundan deneyimli bir avukata ba\u015fvurman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_ne_zaman_tasfiye_edilebilir\"><\/span>\u015eirket ne zaman tasfiye edilebilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin sahipleri herhangi bir zamanda \u015firketi tasfiye etme karar\u0131 alabilir. Buna &#8220;kendi kendine tasfiye&#8221; (g\u00f6n\u00fcll\u00fc tasfiye) denir. Kendi kendine tasfiyenin nedenlerinin tasfiye karar\u0131nda belirtilmesi gerekmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket tasfiye edilmeden \u00f6nce nelerin de\u011ferlendirilmesi gerekir?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00f6yle bir karar vermeden \u00f6nce birka\u00e7 noktaya dikkat etmeniz gerekir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u015eirketin denetleyici makamlar\u0131n denetim plan\u0131na dahil edilip edilmedi\u011fi. Dahil edilmi\u015fse \u015firket denetimin sonunda tasfiye edilecektir.<\/li>\n\n\n\n<li>\u015eirketin ne kadar s\u00fcredir faaliyetsiz oldu\u011fu. 24 ay boyunca faaliyet y\u00fcr\u00fct\u00fclmemi\u015fse \u015firket g\u00f6n\u00fcll\u00fc olarak tasfiye edilmelidir. Ancak bu durumda tescil makam\u0131 taraf\u0131ndan da tasfiye edilebilir.<\/li>\n\n\n\n<li>Bu \u015firketin tek kat\u0131l\u0131mc\u0131s\u0131 (m\u00fclk sahibi) olan t\u00fczel ki\u015finin tasfiye edilmesi durumunda \u015firket g\u00f6n\u00fcll\u00fc tasfiyeye girmelidir.<\/li>\n\n\n\n<li>\u015eirketin inisiyatifiyle iflas gerek\u00e7elerinin bulunup bulunmad\u0131\u011f\u0131n\u0131n kontrol edilmesi gerekir. \u00d6zellikle, \u015firketin geri \u00f6denmesi zor sorunlu bor\u00e7lar\u0131n\u0131n olup olmad\u0131\u011f\u0131n\u0131 kontrol etmek esast\u0131r. \u0130flas gerek\u00e7eleri varsa, iflas prosed\u00fcr\u00fc olmadan \u015firketin tasfiye edilmesi m\u00fcmk\u00fcn olmayacakt\u0131r.<\/li>\n\n\n\n<li>Sat\u0131labilecek ve sahipleri aras\u0131nda da\u011f\u0131t\u0131labilecek m\u00fclk\u00fcn belirlenmesi.<\/li>\n\n\n\n<li>\u00dccretli \u00e7al\u0131\u015fanlarla ne yap\u0131laca\u011f\u0131na karar verilmesi.<\/li>\n\n\n\n<li>Ticari alacaklar\u0131n envanterinin \u00e7\u0131kar\u0131lmas\u0131.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketin_tasfiye_edilmesine_karar_verilmesinin_ozellikleri\"><\/span>\u015eirketin tasfiye edilmesine karar verilmesinin \u00f6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin tek kat\u0131l\u0131mc\u0131s\u0131 oldu\u011funda veya \u015firket kat\u0131l\u0131mc\u0131lar\u0131n\u0131n genel kurulunda tek kat\u0131l\u0131mc\u0131 s\u0131fat\u0131yla \u015firket sahibi \u015firketi tasfiye etmeyi se\u00e7er. Karar ka\u011f\u0131t \u00fczerinde imza alt\u0131na al\u0131n\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kararda \u015funlar belirtilir:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin tasfiye memurunun kim oldu\u011fu. Bu genellikle y\u00f6neticidir. Aksi takdirde, tasfiye memuru olarak atanan ki\u015fiye bankada imza sirk\u00fcleri kart\u0131n\u0131n yeniden \u00e7\u0131kar\u0131lmas\u0131, onunla bir s\u00f6zle\u015fme akdedilmesi ve \u015firketin mal varl\u0131\u011f\u0131n\u0131n envanterinin yap\u0131lmas\u0131 gerekecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bazen bir tasfiye komisyonu atan\u0131r. Komisyonun se\u00e7imi, \u015firketin ticari bor\u00e7lar\u0131 (accounts payable) ile ilgili \u00f6zellikler ta\u015f\u0131r. \u00d6zellikle \u015firketin bor\u00e7lar\u0131 oldu\u011funda, \u015firket y\u00f6neticisini tasfiye komisyonu ba\u015fkan\u0131 olarak atamak imkans\u0131zd\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir tasfiye komisyonu olu\u015fturulmas\u0131na karar verildi\u011finde, bu kararla \u00fcyeler aras\u0131nda sorumluluklar da\u011f\u0131t\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye prosed\u00fcr\u00fcn\u00fcn yan\u0131 s\u0131ra tasfiye s\u00fcresi. Mevzuata g\u00f6re bir \u015firketin g\u00f6n\u00fcll\u00fc tasfiye s\u00fcresi 9 aya kadar olabilir. Tasfiye s\u00fcresi, \u015firket kat\u0131l\u0131mc\u0131lar\u0131n\u0131n genel kurulunda al\u0131nan bir kararla 12 aya kadar uzat\u0131labilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararda denetim (audit) yap\u0131lmas\u0131 gereklili\u011fi belirtilebilir, ancak bu \u015firketin tasfiyesi i\u00e7in \u00f6n ko\u015ful de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Denetim (audit) karar\u0131n\u0131n \u00f6zelli\u011fi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genellikle tasfiye edilen bir \u015firketin g\u00f6n\u00fcll\u00fc denetimi, bir \u015firketin tasfiyesi s\u0131ras\u0131nda vergi makamlar\u0131, g\u00fcmr\u00fck ve Belgosstrakh taraf\u0131ndan yap\u0131lan zorunlu denetimlerin yerini al\u0131r. Denetim yap\u0131lmas\u0131 durumunda bu devlet organlar\u0131, bir denet\u00e7i g\u00f6r\u00fc\u015f\u00fcne dayanarak yaln\u0131zca \u015firketin faaliyetlerinin analizini ger\u00e7ekle\u015ftirir. Ancak bu kesin bir kural de\u011fildir. Bazen \u015firketin denetiminden sonra bile devlet kurumlar\u0131n\u0131n denetimleri m\u00fcmk\u00fcnd\u00fcr. \u00d6zellikleri bir avukata dan\u0131\u015ft\u0131ktan sonra anlayabilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/03\/with-box-stuff-it-businessman-formal-clothes-is-working-indoors-1.png\" alt=\"\" class=\"wp-image-10089\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/03\/with-box-stuff-it-businessman-formal-clothes-is-working-indoors-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/03\/with-box-stuff-it-businessman-formal-clothes-is-working-indoors-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/03\/with-box-stuff-it-businessman-formal-clothes-is-working-indoors-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_bilgilerinin_yayimlanmasi\"><\/span>Tasfiye bilgilerinin yay\u0131mlanmas\u0131&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta, \u015firketin tasfiye karar\u0131 ald\u0131\u011f\u0131na dair bilgilerin &#8220;Justice of Belarus&#8221; (Belarus Adaleti) dergisinin web sitesinde yay\u0131mlanmas\u0131 gelenektendir. Tasfiye hakk\u0131ndaki bilgiler, tasfiye edilen \u015firkete kar\u015f\u0131 alacakl\u0131lar\u0131n taleplerini sunma usul ve son tarihini belirtir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu yay\u0131n \u00fccretlidir. \u00d6nce \u00f6deme yap\u0131l\u0131r ve ard\u0131ndan tasfiye bilgileri derginin web sitesinde yay\u0131mlan\u0131r. Tasfiye hakk\u0131nda ka\u011f\u0131t \u00fczerindeki yay\u0131n, derginin web sitesinde yay\u0131mland\u0131ktan sonra derginin fiziki ekinde yay\u0131mlan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tescil makam\u0131 ile etkile\u015fim<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tescil makam\u0131, \u015firketi tescil eden devlet kurumudur. Bu devlet kurumunun ad\u0131 \u015firkete verilen Devlet Tescil Belgesi&#8217;nde yaz\u0131l\u0131d\u0131r. Tasfiye karar\u0131ndan sonra tasfiye ba\u015fvurusu ve belge paketi tescil makam\u0131na g\u00f6nderilir. Bu belgeler tescil makam\u0131na bizzat getirilebilir veya T\u00fczel Ki\u015filer ve Bireysel Giri\u015fimciler Birle\u015fik Devlet Sicili (USR) web sitesi \u00fczerinden elektronik olarak g\u00f6nderilebilir. Bu durumda belgeleri elektronik dijital imza ile imzalaman\u0131z gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tescil makam\u0131, \u015firketin tasfiye edildi\u011fini vergi, g\u00fcmr\u00fck ve Belgosstrakh&#8217;a kendisi bildirir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bir \u015firketin g\u00f6n\u00fcll\u00fc tasfiyesi durumunda tescil makam\u0131na sunulan belgeler:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Tasfiye ba\u015fvurusu. Bu ba\u015fvurunun formu tescil makam\u0131nda ka\u011f\u0131t \u00fczerinde ve USR web sitesinde elektronik formda mevcuttur.<\/li>\n\n\n\n<li>Sahiplerinin \u015firketi tasfiye etme karar\u0131.<\/li>\n\n\n\n<li>\u015eirketin sahipleri aras\u0131nda yabanc\u0131 bir \u015firket bulundu\u011funda, \u015firketin tescil edildi\u011fi \u00fclkenin ticaret sicilinden bir tasdikli suret (extract) haz\u0131rlamak ve yasalla\u015ft\u0131rmak (apostil\/tasdik) gerekir.<\/li>\n\n\n\n<li>&#8220;Justice of Belarus&#8221; dergisinde tasfiye ilan\u0131n\u0131n yay\u0131mlanmas\u0131 i\u00e7in yap\u0131lan \u00f6demeye ili\u015fkin belge.<\/li>\n\n\n\n<li>Tasfiye belgelerini sunan ki\u015finin yetkisini teyit eden belge.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimlerin_tasfiye_hakkinda_bilgilendirilmesi_gerekir\"><\/span>Kimlerin tasfiye hakk\u0131nda bilgilendirilmesi gerekir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c7al\u0131\u015fanlar\u0131n bilgilendirilmesi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fanlar \u015firketin tasfiyesi hakk\u0131nda bilgilendirilmelidir. Bu i\u015flem tasfiyeden iki ay \u00f6nce yaz\u0131l\u0131 olarak yap\u0131l\u0131r. Alternatif se\u00e7enek, \u00e7al\u0131\u015fanlar\u0131n onay\u0131yla uyar\u0131y\u0131 nakit \u00f6demeyle de\u011fi\u015ftirmektir. Bu durumda tazminat en az iki ayl\u0131k ortalama kazan\u00e7 tutar\u0131nda olmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sosyal Koruma Fonu&#8217;nun bilgilendirilmesi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye edilen \u015firket, tasfiye ba\u011flant\u0131l\u0131 olarak \u00e7al\u0131\u015fanlar\u0131 i\u015ften \u00e7\u0131kard\u0131\u011f\u0131nda, \u015firketin bulundu\u011fu yerdeki \u00e7al\u0131\u015fma, istihdam ve sosyal koruma organ\u0131n\u0131 bilgilendirmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Belgosstrakh&#8217;a rapor<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belgosstrakh, tasfiye ba\u015fvurusunda bulunduktan sonra 15 i\u015f g\u00fcn\u00fc i\u00e7inde tescil makam\u0131na tasfiye raporu sunar. Rapor ka\u011f\u0131t \u00fczerinde veya takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren elektronik olarak sunulur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bor\u00e7lular\u0131n ve alacakl\u0131lar\u0131n bilgilendirilmesi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye memuru, \u015firketin alacakl\u0131lar\u0131n\u0131 tasfiye hakk\u0131nda yaz\u0131l\u0131 olarak bilgilendirmelidir. Bildirimlerde, &#8220;Justice of Belarus&#8221; dergisinin web sitesindeki tasfiye ilan\u0131nda belirtilen son tarihle uyumlu olmas\u0131 gereken alacakl\u0131 taleplerini sunma son tarihi belirtilir. Tasfiye memuru alacakl\u0131lar\u0131n taleplerini hesaba katmak i\u00e7in bir talep sicili tutar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bor\u00e7lular genellikle \u015firketin tasfiyesiyle ilgili y\u00fck\u00fcml\u00fcl\u00fcklerin erken yerine getirilmesini talep ederler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vergi denetimine haz\u0131rl\u0131k<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye edilen \u015firketin, \u015firketin tasfiye belgeleri paketi tescil makam\u0131na g\u00f6nderildikten sonra 5 i\u015f g\u00fcn\u00fc i\u00e7inde vergi dairesine beyanname sunmas\u0131 gerekmektedir. Vergi \u00f6deme zorunlulu\u011fu oldu\u011funda, vergi beyannamenizi verdikten sonra 5 g\u00fcn i\u00e7inde b\u00fct\u00e7eye borcunuzu \u00f6demeniz gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00f6n\u00fcll\u00fc bir denetim olmad\u0131k\u00e7a, vergi dairesi genellikle \u015firketin tasfiye edildi\u011fine dair tescil makam\u0131ndan bildirim ald\u0131ktan sonra 30 g\u00fcn i\u00e7inde \u015firketin vergi denetimini ger\u00e7ekle\u015ftirir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi denetimine haz\u0131rlanmak i\u00e7in \u015funlar\u0131 yapmal\u0131s\u0131n\u0131z:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Muhasebe belgelerinin mevcudiyetini ve doldurulma do\u011frulu\u011funu analiz etmek.<\/li>\n\n\n\n<li>Vergi servisinin kontrol etti\u011fi t\u00fcm vergi d\u00f6nemi i\u00e7in belgeleri toplamak.<\/li>\n\n\n\n<li>Gerekirse, m\u00fcmk\u00fcnse kay\u0131p temel belgeleri yeniden olu\u015fturmak.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ara_tasfiye_bilancosu\"><\/span>Ara tasfiye bilan\u00e7osu&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ara tasfiye bilan\u00e7osu, \u015firketin tescil oldu\u011fu yerdeki vergi dairesine sunulmak \u00fczere tasfiye d\u00f6neminde derlenir. Bu belge, &#8220;Justice of Belarus&#8221; dergisinin web sitesindeki tasfiye ilan\u0131nda belirtilen alacakl\u0131lar\u0131n taleplerini sunma son tarihinden sonra d\u00fczenlenmi\u015ftir. Ara tasfiye bilan\u00e7osu \u015funlar\u0131 \u00f6ng\u00f6r\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin varl\u0131klar\u0131n\u0131n listesi.<\/li>\n\n\n\n<li>Alacakl\u0131lar\u0131n taleplerinin listesi.<\/li>\n\n\n\n<li>Alacakl\u0131lar\u0131n taleplerinin kabul edildi\u011fi veya kabul edilmedi\u011fi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bilan\u00e7o d\u00fczenlenmeden \u00f6nce varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin envanteri \u00e7\u0131kar\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ara tasfiye bilan\u00e7osu kat\u0131l\u0131mc\u0131lar\u0131n genel kurulunda veya tek kurucunun \u015firketi kurdu\u011fu durumlarda kat\u0131l\u0131mc\u0131 taraf\u0131ndan onaylanmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiyenin muhasebe ve vergi y\u00f6nleriyle ilgili sorular\u0131n\u0131z\u0131 deneyimli muhasebecilerimize y\u00f6neltebilirsiniz. Gerekli t\u00fcm belgeler derhal d\u00fczenlenecek ve vergi dairesine sunulacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calisanlarla_ilgili_hususlar\"><\/span>\u00c7al\u0131\u015fanlarla ilgili hususlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye an\u0131nda istihdamda kalan \u00e7al\u0131\u015fanlar \u015firketin tasfiyesi nedeniyle i\u015ften \u00e7\u0131kar\u0131l\u0131r. Bu durumda i\u015ften \u00e7\u0131karma tarihi, \u00e7al\u0131\u015fanlar\u0131n tasfiye nedeniyle yaz\u0131l\u0131 i\u015ften \u00e7\u0131karma bildirimi ald\u0131\u011f\u0131 g\u00fcnden 2 aydan daha erken olamaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015ften \u00e7\u0131karma g\u00fcn\u00fcnde \u00e7al\u0131\u015fanlar\u0131n i\u015ften \u00e7\u0131kar\u0131lmas\u0131 i\u00e7in bir emir \u00e7\u0131kar\u0131l\u0131r, i\u015ften \u00e7\u0131karma kay\u0131tlar\u0131 \u00e7al\u0131\u015fma karnelerine i\u015flenir ve \u00fc\u00e7 ayl\u0131k ortalama kazan\u00e7 tutar\u0131nda k\u0131dem tazminat\u0131 \u00f6denir. \u0130\u015ften \u00e7\u0131karma kaydedildikten sonra \u00e7al\u0131\u015fma karneleri \u00e7al\u0131\u015fanlara verilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alacaklilarla_mutabakat_hususlari\"><\/span>Alacakl\u0131larla mutabakat hususlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket, onaylanan ara tasfiye bilan\u00e7osunda talepleri kabul edilen alacakl\u0131larla hesapla\u015f\u0131r. Mevzuat, \u00f6demelerin yap\u0131laca\u011f\u0131 s\u0131ray\u0131 belirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buna g\u00f6re ilk olarak, ya\u015fam ve sa\u011fl\u0131\u011fa verilen zararla ba\u011flant\u0131l\u0131 olarak ortaya \u00e7\u0131kan alacakl\u0131 taleplerine ili\u015fkin \u00f6demeler yap\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha sonra k\u0131dem tazminatlar\u0131, maa\u015flar ve telif hakk\u0131 s\u00f6zle\u015fmelerinden do\u011fan alacaklar \u00f6denir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dc\u00e7\u00fcnc\u00fc s\u0131rada vergi ve g\u00fcmr\u00fck \u00f6demeleri, Sosyal Koruma Fonu&#8217;na yap\u0131lan \u00f6demeler ve teminatla g\u00fcvence alt\u0131na al\u0131nan y\u00fck\u00fcml\u00fcl\u00fckler kar\u015f\u0131lan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En son olarak di\u011fer alacakl\u0131lar\u0131n talepleri kar\u015f\u0131lan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin t\u00fcm alacakl\u0131larla hesapla\u015facak kadar fonu olmad\u0131\u011f\u0131nda, \u015firketin mal varl\u0131\u011f\u0131 a\u00e7\u0131k art\u0131rmada sat\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketin_sahipleriyle_mutabakat_hususlari\"><\/span>\u015eirketin sahipleriyle mutabakat hususlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin alacakl\u0131larla hesapla\u015fmalardan sonra hala mal varl\u0131\u011f\u0131 varsa, bu varl\u0131k \u015firket sahiplerine devredilir. Tasfiye memuru m\u00fclk\u00fc \u015fu \u015fekilde da\u011f\u0131t\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0130lk olarak sahiplere daha \u00f6nce \u00f6denmemi\u015f olan da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r \u00f6denir.<\/li>\n\n\n\n<li>Ard\u0131ndan \u015firketin mal varl\u0131\u011f\u0131, esas sermayedeki paylar\u0131 oran\u0131nda \u015firket sahipleri aras\u0131nda da\u011f\u0131t\u0131l\u0131r.<\/li>\n<\/ol>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirketler Hukuku Avukatlar\u0131<\/div>\r\n    <div class=\"bcta__snippet\">\u0130\u015finizi korumak ve b\u00fcy\u00fctmek i\u00e7in Belarus&#8217;taki \u015firketiniz veya t\u00fczel ki\u015fili\u011finiz i\u00e7in \u015firketler hukuku alan\u0131nda hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kesin_tasfiye_bilancosu\"><\/span>Kesin tasfiye bilan\u00e7osu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket t\u00fcm alacakl\u0131lar ve sahiplerle hesapla\u015ft\u0131ktan sonra ba\u015fka bir envanter yap\u0131l\u0131r. Bundan sonra kesin tasfiye bilan\u00e7osu d\u00fczenlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu a\u015famada, kullan\u0131lmam\u0131\u015f faturalar ve belirli bir koruma derecesine sahip di\u011fer belgeler sorununun \u00e7\u00f6z\u00fclmesi gerekir. \u00d6zellikle kullan\u0131lmayan formlar\u0131n kay\u0131ttan d\u00fc\u015f\u00fclmesi (terkini) i\u00e7in bir tutanak d\u00fczenlemeniz, bunu vergi servisine sunman\u0131z ve kullan\u0131lmam\u0131\u015f belge formlar\u0131n\u0131 imha etmeniz gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin tasfiye bilan\u00e7osu kat\u0131l\u0131mc\u0131lar\u0131n genel kurulunda veya tek kat\u0131l\u0131mc\u0131 taraf\u0131ndan onaylan\u0131r. Bir kopyas\u0131 daha sonra vergi dairesine sunulur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Belgelerin ar\u015five devredilmesi hususlar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye edilen kurulu\u015fun t\u00fcm belgeleri \u015firketin bulundu\u011fu yerdeki ar\u015five tevdi edilmelidir. Ar\u015fivleme i\u00e7in belgeler s\u0131n\u0131fland\u0131r\u0131l\u0131r, ciltlenir ve numaraland\u0131r\u0131l\u0131r. Ar\u015five devredilirken bir devir tutana\u011f\u0131 d\u00fczenlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belgelerin depolama i\u00e7in ar\u015fivlere devredilmesi gereklilikleriyle ilgili bir\u00e7ok \u00f6zellik bulundu\u011fundan, ar\u015five devir i\u00e7in belgeleri haz\u0131rlaman\u0131za yard\u0131mc\u0131 olabiliriz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Belgelerin_tescil_makamina_sunulmasi_ve_sirketin_tasfiyesi\"><\/span>Belgelerin tescil makam\u0131na sunulmas\u0131 ve \u015firketin tasfiyesi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin tasfiye bilan\u00e7osu ve \u015firketin orijinal devlet tescil belgesi tescil makam\u0131na devredilir. Bundan sonra tescil makam\u0131, tasfiye edilen \u015firketin Birle\u015fik Devlet Sicili&#8217;nden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131na dair sicile kay\u0131t d\u00fc\u015fer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket, tescil makam\u0131n\u0131n \u015firketin tasfiye edildi\u011fine dair sicile kay\u0131t d\u00fc\u015fme karar\u0131 ald\u0131\u011f\u0131 tarihten itibaren tasfiye edilmi\u015f say\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirketin g\u00f6n\u00fcll\u00fc tasfiyesine haz\u0131rlanmada ve tasfiye s\u00fcrecinde size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fanlar\u0131m\u0131z \u015firketler hukuku alan\u0131nda deneyimli uzmanlard\u0131r. \u015eu hizmetleri sunmaktay\u0131z:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin tasfiyesi i\u00e7in i\u015f s\u00fcre\u00e7lerinin ve belgelerin haz\u0131rlanmas\u0131 konusunda dan\u0131\u015fmanl\u0131k yapmak.<\/li>\n\n\n\n<li>\u015eirketin g\u00f6n\u00fcll\u00fc tasfiyesiyle ilgili belge paketini haz\u0131rlamak: tasfiye karar\u0131, \u00e7al\u0131\u015fanlara, alacakl\u0131lara ve bor\u00e7lulara yap\u0131lacak bildirimler.<\/li>\n\n\n\n<li>Tasfiye s\u00fcrecinin zamanlamas\u0131n\u0131 ve maliyetini belirterek \u015firketiniz i\u00e7in ad\u0131m ad\u0131m bir tasfiye algoritmas\u0131 geli\u015ftirmek.<\/li>\n\n\n\n<li>\u015eirketin tasfiyesiyle ilgili muhasebe ve vergi sorunlar\u0131yla ilgilenmek.<\/li>\n\n\n\n<li>G\u00f6n\u00fcll\u00fc bir denetim (audit) organize etmek.<\/li>\n\n\n\n<li>\u015eirketiniz i\u00e7in tasfiye prosed\u00fcr\u00fcn\u00fc anahtar teslimi (turnkey) olarak ger\u00e7ekle\u015ftirmek.<\/li>\n\n\n\n<li>\u015eirketin tasfiyesiyle ilgili konularda devlet kurumlar\u0131nda hak ve menfaatlerinizi temsil etmek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span>Bize Ula\u015f\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta \u015firketin tasfiyesine ili\u015fkin herhangi bir sorunuz varsa, memnuniyetle <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">size yard\u0131mc\u0131 oluruz<\/a>! \u015eirketler hukuku alan\u0131ndaki uzun y\u0131llara dayanan deneyimimiz her t\u00fcrl\u00fc uyu\u015fmazl\u0131\u011f\u0131 \u00e7\u00f6zmenizde size yard\u0131mc\u0131 olacakt\u0131r.<br>\u0130leti\u015fim i\u00e7in telefon ve e-posta se\u00e7enekleri kullan\u0131m\u0131n\u0131za sunulmu\u015ftur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u015eirket sahipleri tasfiye karar\u0131 ald\u0131ktan sonra bu s\u00fcre\u00e7 devlet taraf\u0131ndan kontrol edilir ve ilgili mevzuatla d\u00fczenlenir. Makalemizde avukatlar\u0131m\u0131z, Belarus&#8217;ta \u015firket tasfiyesinin ana \u00f6zelliklerini, bu prosed\u00fcr s\u0131ras\u0131nda uyulmas\u0131 gereken kural ve gereklilikleri anlatmaktad\u0131r. \u015eirketin tasfiye edilmesi durumunda, belirli bir \u015firket i\u00e7in her somut vakada dikkate al\u0131nmas\u0131 gereken birka\u00e7 tasfiye \u00f6zelli\u011fi bulundu\u011fundan deneyimli bir avukata ba\u015fvurman\u0131z\u0131 \u00f6neririz. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7754,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belarus&#039;ta \u015eirket Tasfiyesinin \u00d6zellikleri I Amby Legal<\/title>\n<meta name=\"description\" content=\"Belarus&#039;ta \u015firket tasfiyesinin \u00f6zellikleri. 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