{"id":59031,"date":"2024-06-06T20:59:28","date_gmt":"2024-06-06T17:59:28","guid":{"rendered":"https:\/\/ambylegal.by\/news\/dividends-owners-in-non-monetary-form\/"},"modified":"2024-06-06T20:59:28","modified_gmt":"2024-06-06T17:59:28","slug":"dividends-owners-in-non-monetary-form","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/dividends-owners-in-non-monetary-form\/","title":{"rendered":"\u015eirket Sahiplerine Para D\u0131\u015f\u0131 Formda Temett\u00fc \u00d6denmesi"},"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\/dividends-owners-in-non-monetary-form\/#Sirketin_sahipleri_arasinda_karin_bir_kisminin_temettulerin_dagitilmasi_nedir\" >\u015eirketin sahipleri aras\u0131nda kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) da\u011f\u0131t\u0131lmas\u0131 nedir?<\/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\/dividends-owners-in-non-monetary-form\/#Zorunlu_ve_gonullu_temettu_kar_payi_odemesi\" >Zorunlu ve g\u00f6n\u00fcll\u00fc temett\u00fc (kar pay\u0131) \u00f6demesi<\/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\/dividends-owners-in-non-monetary-form\/#Temettulerin_karin_bir_kisminin_odeme_prosedurunun_nerede_belirlendigi\" >Temett\u00fclerin (kar\u0131n bir k\u0131sm\u0131n\u0131n) \u00f6deme prosed\u00fcr\u00fcn\u00fcn nerede belirlendi\u011fi<\/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\/dividends-owners-in-non-monetary-form\/#Ayni_olarak_temettu_kar_payi_odemesinin_nerede_belirlenecegi\" >Ayni olarak temett\u00fc (kar pay\u0131) \u00f6demesinin nerede belirlenece\u011fi<\/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\/dividends-owners-in-non-monetary-form\/#Karin_bir_kisminin_temettulerin_odenmesi_icin_hangi_mulk_devredilebilir\" >Kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) \u00f6denmesi i\u00e7in hangi m\u00fclk devredilebilir<\/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\/dividends-owners-in-non-monetary-form\/#Menkul_kiymetler_temettu_kar_payi_olarak_devredilirken_nelere_dikkat_edilmeli\" >Menkul k\u0131ymetler temett\u00fc (kar pay\u0131) olarak devredilirken nelere dikkat edilmeli<\/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\/dividends-owners-in-non-monetary-form\/#Para_disi_formdaki_temettulerin_vergilendirilmesinin_ozellikleri\" >Para d\u0131\u015f\u0131 formdaki temett\u00fclerin vergilendirilmesinin \u00f6zellikleri<\/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\/dividends-owners-in-non-monetary-form\/#Para_disi_formda_temettu_kar_payi_odenmesinde_nasil_yardimci_olabiliriz\" >Para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6denmesinde nas\u0131l yard\u0131mc\u0131 olabiliriz<\/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\/dividends-owners-in-non-monetary-form\/#Bizimle_Iletisime_Gecin\" >Bizimle \u0130leti\u015fime Ge\u00e7in&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Temett\u00fcler, bir \u015firketin sahiplerini faaliyetlerine kat\u0131l\u0131mlar\u0131 ve yat\u0131r\u0131mlar\u0131 nedeniyle \u00f6d\u00fcllendirmenin bir yoludur. Genellikle nakit olarak \u00f6denirler, ancak para d\u0131\u015f\u0131 (ayni) bir se\u00e7enek de mevcuttur. Bu makale, \u015firketin sahiplerine para d\u0131\u015f\u0131 temett\u00fc \u00f6deme bi\u00e7imlerini ve yat\u0131r\u0131mc\u0131lar\u0131 \u00f6d\u00fcllendirmeye y\u00f6nelik bu yakla\u015f\u0131m ile ili\u015fkili avantaj ve riskleri incelemektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketin_sahipleri_arasinda_karin_bir_kisminin_temettulerin_dagitilmasi_nedir\"><\/span>\u015eirketin sahipleri aras\u0131nda kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) da\u011f\u0131t\u0131lmas\u0131 nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ticari \u015firketler olarak kurulan \u015firketler (limited \u015firketler, ek sorumluluk \u015firketleri, anonim \u015firketler), vergiler \u00f6dendikten ve zararlar kar\u015f\u0131land\u0131ktan sonra kalan kar k\u0131sm\u0131n\u0131 (temett\u00fcleri) da\u011f\u0131t\u0131rlar.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ticari \u015firketin kat\u0131l\u0131mc\u0131lar\u0131n\u0131n genel kurulu kar\u0131 da\u011f\u0131t\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Zorunlu_ve_gonullu_temettu_kar_payi_odemesi\"><\/span>Zorunlu ve g\u00f6n\u00fcll\u00fc temett\u00fc (kar pay\u0131) \u00f6demesi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc da\u011f\u0131t\u0131m\u0131 yaln\u0131zca anonim \u015firketlerin imtiyazl\u0131 pay sahipleri i\u00e7in zorunludur. \u0130mtiyazl\u0131 pay, sahibinin \u015firket m\u00fclkiyetinde paya sahip oldu\u011funu onaylayan ancak y\u00f6netiminde yer almayan ve sabit bir y\u00fczde \u015feklinde temett\u00fc alan bir menkul k\u0131ymettir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eu ki\u015filere g\u00f6n\u00fcll\u00fc olarak temett\u00fc \u00f6denir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adi paylara sahip hissedarlar.<\/li>\n\n\n\n<li>Limited \u015firket ve ek sorumluluk \u015firketinin \u00fcyeleri.<\/li>\n<\/ul>\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\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1.png\" alt=\"\" class=\"wp-image-10001\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc \u00f6deme prosed\u00fcr\u00fc \u015firketin ana s\u00f6zle\u015fmesinde belirlenir. \u015eirketin ana s\u00f6zle\u015fmesinde para d\u0131\u015f\u0131 formda temett\u00fc \u00f6deme imkan\u0131 belirtilmese dahi, ayni temett\u00fc \u00f6demesi kanunla yasaklanmad\u0131\u011f\u0131ndan \u015firketin b\u00f6yle bir imkan\u0131 vard\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temettulerin_karin_bir_kisminin_odeme_prosedurunun_nerede_belirlendigi\"><\/span>Temett\u00fclerin (kar\u0131n bir k\u0131sm\u0131n\u0131n) \u00f6deme prosed\u00fcr\u00fcn\u00fcn nerede belirlendi\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anonim \u015firketlerde, adi pay sahiplerine temett\u00fc \u00f6deme prosed\u00fcr\u00fc ana s\u00f6zle\u015fmede tan\u0131mlan\u0131r. Temett\u00fc \u00f6demesinin baz\u0131 hususlar\u0131 ana s\u00f6zle\u015fmede tan\u0131mlanmad\u0131\u011f\u0131nda, bunlar anonim \u015firketin genel kurul taraf\u0131ndan onaylanan \u015firket i\u00e7i bir d\u00fczenlemesinde (\u00f6rne\u011fin Temett\u00fc \u00d6deme Y\u00f6netmeli\u011finde) tan\u0131mlanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Limited \u015firketlerde, da\u011f\u0131t\u0131lan karlar\u0131n \u00f6deme prosed\u00fcr\u00fc \u015firketin ana s\u00f6zle\u015fmesinde veya kat\u0131l\u0131mc\u0131lar\u0131n genel kurulunda al\u0131nan bir kararda belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genel kurul karar\u0131n\u0131n ard\u0131ndan \u015firket y\u00f6neticisi, kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) para d\u0131\u015f\u0131 bir formda \u015firket sahiplerine \u00f6denmesini gerektiren idari bir belge imzalar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ayni_olarak_temettu_kar_payi_odemesinin_nerede_belirlenecegi\"><\/span>Ayni olarak temett\u00fc (kar pay\u0131) \u00f6demesinin nerede belirlenece\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ayni temett\u00fc \u00f6demesinin, anonim \u015firketin \u015firket i\u00e7i d\u00fczenlemelerinde veya limited \u015firket kat\u0131l\u0131mc\u0131lar\u0131n\u0131n genel kurulunda al\u0131nan bir kararla belirlenebilece\u011fine inan\u0131yoruz.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc (kar pay\u0131) olarak devredilen m\u00fclk\u00fcn de\u011feri taraflar\u0131n anla\u015fmas\u0131yla belirlenebilir. Gerekirse, temett\u00fc (kar pay\u0131) olarak verilmesi \u00f6ng\u00f6r\u00fclen m\u00fclk\u00fcn de\u011ferlemesi ger\u00e7ekle\u015ftirilebilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Karin_bir_kisminin_temettulerin_odenmesi_icin_hangi_mulk_devredilebilir\"><\/span>Kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) \u00f6denmesi i\u00e7in hangi m\u00fclk devredilebilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket, tahakkuk eden temett\u00fc tutar\u0131na kar\u015f\u0131l\u0131k gelen de\u011feri olan her t\u00fcrl\u00fc m\u00fclk miktar\u0131n\u0131 temett\u00fc (kar pay\u0131) olarak devredebilir. M\u00fclk, di\u011fer \u015feylerin yan\u0131 s\u0131ra menkul k\u0131ymetleri, \u00f6zellikle de kar\u0131n (temett\u00fcn\u00fcn) \u00f6denmesi i\u00e7in devredilebilen \u015firket tahvillerini kapsar. Kural olarak \u015firket, faaliyetlerinde kullan\u0131lmayan m\u00fclkleri temett\u00fc (kar pay\u0131) olarak devreder.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yaln\u0131zca tedav\u00fcl\u00fc (dola\u015f\u0131m\u0131) yasaklanm\u0131\u015f veya devri k\u0131s\u0131tlanm\u0131\u015f mallar\u0131n devredilmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Menkul_kiymetler_temettu_kar_payi_olarak_devredilirken_nelere_dikkat_edilmeli\"><\/span>Menkul k\u0131ymetler temett\u00fc (kar pay\u0131) olarak devredilirken nelere dikkat edilmeli<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1. Baz\u0131 tahvillerle ilgili i\u015flemler yaln\u0131zca menkul k\u0131ymetler piyasas\u0131ndaki nitelikli yat\u0131r\u0131mc\u0131lar taraf\u0131ndan yap\u0131labilir. Bu durum yap\u0131land\u0131r\u0131lm\u0131\u015f tahvil i\u015flemleri i\u00e7in ge\u00e7erlidir. Bu nedenle, yap\u0131land\u0131r\u0131lm\u0131\u015f tahviller temett\u00fc (kar pay\u0131) olarak nitelikli yat\u0131r\u0131mc\u0131 stat\u00fcs\u00fcne sahip olmayan ki\u015filere devredilmemelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Tahviller, nominal de\u011fer \u00fczerinden veya taraflar\u0131n anla\u015fmas\u0131yla belirlenen ba\u015fka bir de\u011fer \u00fczerinden temett\u00fc (kar pay\u0131) olarak devredilebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Menkul k\u0131ymetleri temett\u00fc (kar pay\u0131) olarak devretmek i\u00e7in \u015firket ile malikin mutabakata varmas\u0131 gereklidir. S\u00f6zle\u015fme \u015funlar\u0131 \u00f6ng\u00f6r\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Menkul k\u0131ymet t\u00fcr\u00fc, kategorisi, cinsi, nominal de\u011feri ve ihra\u00e7 eden \u015firketin tam unvan\u0131.<\/li>\n\n\n\n<li>S\u00f6zle\u015fme kapsam\u0131nda devredilen menkul k\u0131ymet say\u0131s\u0131.<\/li>\n\n\n\n<li>Bir menkul k\u0131ymetin fiyat\u0131.<\/li>\n\n\n\n<li>S\u00f6zle\u015fme kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fcklerin toplam tutar\u0131.<\/li>\n\n\n\n<li>Menkul k\u0131ymetlerin devir prosed\u00fcr\u00fc.<\/li>\n\n\n\n<li>Menkul k\u0131ymet i\u015flemleri \u00fczerinde herhangi bir yasak veya k\u0131s\u0131tlama bulunmad\u0131\u011f\u0131na dair bilgi.<\/li>\n\n\n\n<li>Menkul k\u0131ymetler ihrac\u0131n\u0131n tarihini ve devlet tescil numaras\u0131n\u0131 belirtmek. Menkul k\u0131ymetler devlet tescili gerektirmiyorsa, ihrac\u0131n kimlik numaras\u0131n\u0131 belirtmek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Menkul k\u0131ymet cinsinden temett\u00fc (kar pay\u0131) \u00f6deme s\u00f6zle\u015fmesinin zorunlu unsurlar\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Temett\u00fc (kar pay\u0131) \u00f6deyen \u015firketin tam unvan\u0131 ve adresi.<\/li>\n\n\n\n<li>\u015eirketin sahipleri olan bireylerin soyad\u0131, ad\u0131, baba ad\u0131, ikamet (kal\u0131\u015f) yeri.<\/li>\n\n\n\n<li>Kurucu olan \u015firketin m\u00fckellef kay\u0131t numaras\u0131 (UNP), kurucu olan yerle\u015fik olmayan (mukim olmayan) \u015firketin kimlik numaras\u0131 ve \u015firketin yerle\u015fik oldu\u011fu devletin ad\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. Temett\u00fc (kar pay\u0131) olarak ihra\u00e7 edilen menkul k\u0131ymet i\u015flemleri bazen bir komisyoncuya veya saklay\u0131c\u0131ya (depository) tescil ettirilmelidir; aksi takdirde i\u015flem ge\u00e7ersiz olacakt\u0131r. Deneyimli avukat\u0131m\u0131za dan\u0131\u015farak \u00f6\u011frenebilece\u011finiz bu kural\u0131n birka\u00e7 istisnas\u0131 vard\u0131r.<\/p>\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=\"Para_disi_formdaki_temettulerin_vergilendirilmesinin_ozellikleri\"><\/span>Para d\u0131\u015f\u0131 formdaki temett\u00fclerin vergilendirilmesinin \u00f6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Temett\u00fc (kar pay\u0131) al\u0131c\u0131lar\u0131na para \u00f6demesi ger\u00e7ekle\u015fmedi\u011finden, \u015firketlerin muhasebecilerinin para d\u0131\u015f\u0131 formdaki \u00f6demeler \u00fczerinden gelir vergisi hesaplama ve \u00f6deme konusunda sorular\u0131 olmaktad\u0131r. Bu durumda muhasebeci yaln\u0131zca gelir vergisi tutar\u0131n\u0131 hesaplar ve para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6denen \u015firketin sahibi, gelir vergisi tutar\u0131n\u0131 \u015firketin banka hesab\u0131na kendi yat\u0131r\u0131r.<br>Bu durumda \u015firket, sahibinin paray\u0131 \u015firketin hesab\u0131na yat\u0131rd\u0131\u011f\u0131 g\u00fcnden ge\u00e7 olmamak \u00fczere gelir vergisini b\u00fct\u00e7eye aktar\u0131r.<\/li>\n\n\n\n<li>\u015eirketin sahiplerine temett\u00fc olarak verilen m\u00fclk\u00fcn de\u011feri \u00fczerinden Sosyal Koruma Fonuna ve Belgosstrakh&#8217;a zorunlu sigorta primi tahakkuk ettirilmez.<\/li>\n\n\n\n<li>\u015eirket katma de\u011fer vergisi (KDV) \u00f6d\u00fcyorsa, \u015firketin sahibi olan bir bireye temett\u00fc (kar pay\u0131) \u00f6denmesi mal sat\u0131\u015f\u0131nda ciro olarak kabul edilir ve KDV&#8217;ye tabidir.<\/li>\n\n\n\n<li>Kaynak \u015firket KDV m\u00fckellefi ise, t\u00fczel ki\u015fi olan sahibine temett\u00fc (kar pay\u0131) \u00f6denmesi gelir vergisine ve KDV&#8217;ye tabidir.<\/li>\n\n\n\n<li>Ayni olarak temett\u00fc alan bir \u015firket i\u00e7in, al\u0131nan m\u00fclk\u00fcn de\u011feri faaliyet d\u0131\u015f\u0131 gelirlere dahil edilmez.<\/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=\"Para_disi_formda_temettu_kar_payi_odenmesinde_nasil_yardimci_olabiliriz\"><\/span>Para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6denmesinde nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avukatlar\u0131m\u0131z \u015firketler hukuku ve vergilendirme alan\u0131nda deneyimli uzmanlard\u0131r. A\u015fa\u011f\u0131daki konularda destek sa\u011flayabiliriz:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6denmesine ili\u015fkin belgelerin haz\u0131rlanmas\u0131 ve d\u00fczenlenmesi konusunda dan\u0131\u015fmanl\u0131k verme.<\/li>\n\n\n\n<li>Temett\u00fclerin (kar pay\u0131n\u0131n) para d\u0131\u015f\u0131 formda \u00f6denmesine ili\u015fkin belge paketini haz\u0131rlama.<\/li>\n\n\n\n<li>Para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6demesi \u00fczerindeki vergileri hesaplama ve vergi beyannamelerini verme.<\/li>\n\n\n\n<li>\u015eirket sahipleriyle para d\u0131\u015f\u0131 formda temett\u00fc \u00f6denmesine ili\u015fkin s\u00f6zle\u015fmeleri haz\u0131rlama.<\/li>\n\n\n\n<li>Devlet kurumlar\u0131 nezdinde 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=\"Bizimle_Iletisime_Gecin\"><\/span>Bizimle \u0130leti\u015fime Ge\u00e7in&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para d\u0131\u015f\u0131 formda temett\u00fc (kar pay\u0131) \u00f6denmesi ile ilgili herhangi bir sorunuz veya uyu\u015fmazl\u0131\u011f\u0131n\u0131z varsa, <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">size yard\u0131mc\u0131 olmaktan<\/a> memnuniyet duyar\u0131z! \u015eirketler hukuku ve vergilendirme alan\u0131ndaki uzun soluklu deneyimimiz, bu alandaki her t\u00fcrl\u00fc uyu\u015fmazl\u0131\u011f\u0131 \u00e7\u00f6z\u00fcme kavu\u015fturman\u0131za yard\u0131mc\u0131 olacakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp, Viber, Telegram);<\/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>Temett\u00fcler, bir \u015firketin sahiplerini faaliyetlerine kat\u0131l\u0131mlar\u0131 ve yat\u0131r\u0131mlar\u0131 nedeniyle \u00f6d\u00fcllendirmenin bir yoludur. Genellikle nakit olarak \u00f6denirler, ancak para d\u0131\u015f\u0131 (ayni) bir se\u00e7enek de mevcuttur. Bu makale, \u015firketin sahiplerine para d\u0131\u015f\u0131 temett\u00fc \u00f6deme bi\u00e7imlerini ve yat\u0131r\u0131mc\u0131lar\u0131 \u00f6d\u00fcllendirmeye y\u00f6nelik bu yakla\u015f\u0131m ile ili\u015fkili avantaj ve riskleri incelemektedir. \u015eirketin sahipleri aras\u0131nda kar\u0131n bir k\u0131sm\u0131n\u0131n (temett\u00fclerin) da\u011f\u0131t\u0131lmas\u0131 nedir? Ticari [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59031","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>\u015eirket Sahiplerine Para D\u0131\u015f\u0131 Formda Temett\u00fc \u00d6denmesi I Amby Legal<\/title>\n<meta name=\"description\" content=\"Belarus&#039;ta \u015firketin sahiplerine para d\u0131\u015f\u0131 (ayni) temett\u00fc \u00f6deme bi\u00e7imleri, yat\u0131r\u0131mc\u0131lar\u0131 \u00f6d\u00fcllendirmeyle ilgili avantajlar ve riskler.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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