{"id":59053,"date":"2024-10-08T14:00:00","date_gmt":"2024-10-08T11:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/self-employed-sole-trader-legal-entity\/"},"modified":"2024-10-08T14:00:00","modified_gmt":"2024-10-08T11:00:00","slug":"self-employed-sole-trader-legal-entity","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/self-employed-sole-trader-legal-entity\/","title":{"rendered":"Serbest Meslek Sahibi VS Bireysel Giri\u015fimci VS T\u00fczel Ki\u015fi"},"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\/self-employed-sole-trader-legal-entity\/#Is_Organizasyonu_Bicimlerindeki_Farkliliklari_Anlamak_Neden_Onemlidir\" >\u0130\u015f Organizasyonu Bi\u00e7imlerindeki Farkl\u0131l\u0131klar\u0131 Anlamak Neden \u00d6nemlidir?<\/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\/self-employed-sole-trader-legal-entity\/#Tum_Bu_Is_Organizasyonu_Bicimleri_Arasindaki_Ortak_Noktalar_Nelerdir\" >T\u00fcm Bu \u0130\u015f Organizasyonu Bi\u00e7imleri Aras\u0131ndaki Ortak Noktalar Nelerdir?<\/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\/self-employed-sole-trader-legal-entity\/#Faaliyet_Turlerinin_Ozellikleri\" >Faaliyet T\u00fcrlerinin \u00d6zellikleri<\/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\/self-employed-sole-trader-legal-entity\/#Is_Konumunun_Ozellikleri\" >\u0130\u015f Konumunun \u00d6zellikleri<\/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\/self-employed-sole-trader-legal-entity\/#Devlet_Tescilinin_Ozellikleri\" >Devlet Tescilinin \u00d6zellikleri&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\/self-employed-sole-trader-legal-entity\/#Personel_Istihdam_Etmenin_Ozellikleri\" >Personel \u0130stihdam Etmenin \u00d6zellikleri<\/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\/self-employed-sole-trader-legal-entity\/#Banka_Hesabi_Acmanin_Ozellikleri\" >Banka Hesab\u0131 A\u00e7man\u0131n \u00d6zellikleri<\/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\/self-employed-sole-trader-legal-entity\/#Vergi_Odeme_Vergilendirme_ve_Muhasebenin_Ozellikleri\" >Vergi \u00d6deme, Vergilendirme ve Muhasebenin \u00d6zellikleri&nbsp;<\/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\/self-employed-sole-trader-legal-entity\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Modern d\u00fcnyada, her biri kendine \u00f6zg\u00fc \u00f6zelliklere, avantajlara ve dezavantajlara sahip bir\u00e7ok ekonomik faaliyet bi\u00e7imi bulunmaktad\u0131r. Serbest meslek, bireysel giri\u015fimcilik ve t\u00fczel ki\u015filer, i\u015f kurman\u0131n \u00fc\u00e7 farkl\u0131 yolunu temsil eder. Bu bi\u00e7imlerin temel \u00f6zelliklerini anlamak, bir i\u015fletme kurman\u0131n en uygun yolunu se\u00e7menize ve mali imk\u00e2nlar\u0131n\u0131z\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerinizi de\u011ferlendirmenize yard\u0131mc\u0131 olur. Bu makalede serbest meslek sahipleri, bireysel giri\u015fimciler ve t\u00fczel ki\u015filer aras\u0131ndaki temel farklar incelenecektir. Ayr\u0131ca ekonomik faaliyetin en uygun bi\u00e7imini se\u00e7menize yard\u0131mc\u0131 olacak baz\u0131 \u00f6zellikler bak\u0131m\u0131ndan kar\u015f\u0131la\u015ft\u0131rma yapaca\u011f\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_Organizasyonu_Bicimlerindeki_Farkliliklari_Anlamak_Neden_Onemlidir\"><\/span>\u0130\u015f Organizasyonu Bi\u00e7imlerindeki Farkl\u0131l\u0131klar\u0131 Anlamak Neden \u00d6nemlidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahibi, bireysel giri\u015fimci ve t\u00fczel ki\u015fi stat\u00fcleri aras\u0131ndaki farklar\u0131 anlamak; i\u015fletmenin etkin y\u00f6netimi, mevzuata uyum ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin optimize edilmesi a\u00e7\u0131s\u0131ndan \u00f6nemlidir. \u0130\u015fletme bi\u00e7imleri aras\u0131ndaki farklar\u0131 anlaman\u0131n ba\u015fl\u0131ca nedenleri \u015funlard\u0131r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Yasal \u00c7er\u00e7eve<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu stat\u00fclerin her biri farkl\u0131 mevzuat h\u00fck\u00fcmlerine tabidir. \u00d6rne\u011fin, serbest meslek sahibi ki\u015filer basitle\u015ftirilmi\u015f bir vergi rejiminden yararlanabilir, ancak belirli faaliyetlerde bulunamaz. Bireysel giri\u015fimciler daha geni\u015f bir faaliyet alan\u0131nda \u00e7al\u0131\u015fabilir, ancak vergi beyannamesi vermek zorundad\u0131r.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fczel ki\u015filer ise muhasebe, raporlama ve vergi \u00f6deme gibi \u00e7e\u015fitli sorumluluklara sahiptir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Vergiler ve Kesintiler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Her stat\u00fcn\u00fcn kendine \u00f6zg\u00fc vergilendirme kurallar\u0131 vard\u0131r. Serbest meslek sahipleri mesleki gelir vergisi veya tek vergi \u00f6der; bireysel giri\u015fimciler kulland\u0131klar\u0131 vergi sistemine (basitle\u015ftirilmi\u015f sistem, genel sistem vb.) g\u00f6re vergi \u00f6der; t\u00fczel ki\u015filer ise genel olarak uygulanan vergilerin tamam\u0131na tabidir. Bu farklar\u0131 anlamak, daha avantajl\u0131 bir vergi rejimi se\u00e7menize yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Sorumluluk<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Farkl\u0131 stat\u00fclere ba\u011fl\u0131 sorumluluklar da de\u011fi\u015fir. Serbest meslek sahipleri ve bireysel giri\u015fimciler bor\u00e7lar\u0131ndan t\u00fcm malvarl\u0131klar\u0131yla sorumludur. Buna kar\u015f\u0131l\u0131k t\u00fczel ki\u015filer, y\u00fck\u00fcml\u00fcl\u00fcklerinden genellikle kendi malvarl\u0131klar\u0131yla sorumludur; sahiplerinin ki\u015fisel malvarl\u0131\u011f\u0131 bu sorumlulu\u011fa dahil de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. B\u00fcy\u00fcme F\u0131rsatlar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fczel ki\u015filer, hisse ihra\u00e7 edebildikleri ve yat\u0131r\u0131mc\u0131ya ortakl\u0131k pay\u0131 vererek yat\u0131r\u0131m \u00e7ekebildikleri i\u00e7in yat\u0131r\u0131m ve kredi \u00e7ekme bak\u0131m\u0131ndan daha elveri\u015flidir. Serbest meslek sahipleri ve bireysel giri\u015fimciler ise bu konuda k\u0131s\u0131tlamalara tabidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Sosyal Garantiler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Farkl\u0131 stat\u00fcler, emeklilik ve sa\u011fl\u0131k sigortas\u0131 gibi sosyal g\u00fcvencelere eri\u015fimi etkileyebilir. Bireysel giri\u015fimciler ve serbest meslek sahipleri, \u00e7al\u0131\u015fanlara k\u0131yasla emeklilik ve di\u011fer sosyal g\u00fcvence haklar\u0131ndan farkl\u0131 \u015fekilde yararlan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. \u0130\u015f Ortaklar\u0131yla Etkile\u015fim<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 \u015firketler, i\u015f yapabilmek i\u00e7in kar\u015f\u0131 taraf\u0131n t\u00fczel ki\u015fi olmas\u0131n\u0131 \u015fart ko\u015far. Ayr\u0131ca i\u015f ortaklar\u0131, bir \u015firketi bireysel giri\u015fimciden veya serbest meslek sahibinden daha g\u00fcvenilir g\u00f6rebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu farklar\u0131 anlamak, giri\u015fimcinin i\u015fletmesi i\u00e7in en uygun stat\u00fcy\u00fc se\u00e7mesine yard\u0131mc\u0131 olur; bu se\u00e7im de i\u015fletmenin ba\u015far\u0131s\u0131n\u0131, b\u00fcy\u00fcmesini ve s\u00fcrd\u00fcr\u00fclebilirli\u011fini etkileyebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tum_Bu_Is_Organizasyonu_Bicimleri_Arasindaki_Ortak_Noktalar_Nelerdir\"><\/span>T\u00fcm Bu \u0130\u015f Organizasyonu Bi\u00e7imleri Aras\u0131ndaki Ortak Noktalar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahipleri, bireysel giri\u015fimciler ve t\u00fczel ki\u015filer gibi i\u015fletme bi\u00e7imleri aras\u0131nda \u00f6nemli farklar olsa da ortak \u00f6zellikleri de vard\u0131r. Bunlardan baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. \u0130\u015fin Amac\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dc\u00e7 i\u015fletme bi\u00e7imi de giri\u015fimcilik faaliyetlerinde bulunmak ve k\u00e2r elde etmek amac\u0131yla kullan\u0131l\u0131r. Hizmet sunumundan ticaret ve \u00fcretime kadar \u00e7e\u015fitli faaliyetleri kapsayabilirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Tescil<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahipleri, bireysel giri\u015fimciler ve t\u00fczel ki\u015filer, ilgili kamu kurumlar\u0131na kay\u0131t yapt\u0131rmal\u0131d\u0131r. Bu kay\u0131t, faaliyetlerin hukuka uygun y\u00fcr\u00fct\u00fclmesini sa\u011flar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Vergi \u00d6demesi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm i\u015f bi\u00e7imleri vergilendirmeye tabidir ve belirli vergi y\u00fck\u00fcml\u00fcl\u00fcklerini kar\u015f\u0131lamal\u0131d\u0131r. Belirlenen kurallar ve prosed\u00fcrler de\u011fi\u015fiklik g\u00f6sterebilir ancak t\u00fcm i\u015fletmeler vergi \u00f6demekten sorumludur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. M\u00fc\u015fteri Taban\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Her \u00fc\u00e7 i\u015fletme bi\u00e7iminin de mali sonu\u00e7lar\u0131 \u00fczerinde etkisi olan m\u00fc\u015fterileri ve kar\u015f\u0131 taraflar\u0131 olabilir. \u0130\u015fletme, hangi bi\u00e7imde kurulmu\u015f olursa olsun m\u00fc\u015fteriler, tedarik\u00e7iler ve i\u015f ortaklar\u0131 dahil d\u0131\u015f \u00e7evresiyle etkile\u015fim i\u00e7inde faaliyet g\u00f6sterir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. K\u0131s\u0131tlamalar ve Haklar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm i\u015fletme bi\u00e7imlerine mevzuatla belirlenen hak ve k\u0131s\u0131tlamalar uygulan\u0131r. \u00d6rne\u011fin, t\u00fcketicinin korunmas\u0131na, i\u015f\u00e7i haklar\u0131na ve di\u011fer d\u00fczenlemelere ili\u015fkin gerekliliklere uymalar\u0131 gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. Pazar ve Rekabet<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dc\u00e7 bi\u00e7im de ayn\u0131 piyasada var olur ve rekabet edebilir. Serbest meslek mensuplar\u0131, bireysel giri\u015fimciler ve t\u00fczel ki\u015filer aras\u0131nda rekabet bulunabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. Geni\u015fleme ve B\u00fcy\u00fcme Olas\u0131l\u0131\u011f\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm i\u015fletme bi\u00e7imleri geli\u015febilir ve yap\u0131lar\u0131n\u0131 ya da faaliyet t\u00fcrlerini de\u011fi\u015ftirebilir. \u00d6rne\u011fin, serbest meslek sahibi bir ki\u015fi bireysel giri\u015fimci olarak kaydolabilir; bireysel giri\u015fimci de t\u00fczel ki\u015fiye d\u00f6n\u00fc\u015febilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ortak \u00f6zellikler, hukuki stat\u00fc ve vergi y\u00fck\u00fcml\u00fcl\u00fckleri farkl\u0131 olsa da t\u00fcm i\u015fletme bi\u00e7imlerinin temelde bir\u00e7ok ortak noktas\u0131 bulundu\u011funu g\u00f6sterir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eimdi de i\u015f organizasyonu bi\u00e7imlerinin nas\u0131l farkl\u0131la\u015ft\u0131\u011f\u0131na bakal\u0131m.<\/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\/10\/businessman-reading-documents-laptop-1.png\" alt=\"\" class=\"wp-image-9847\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/10\/businessman-reading-documents-laptop-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/10\/businessman-reading-documents-laptop-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/10\/businessman-reading-documents-laptop-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=\"Faaliyet_Turlerinin_Ozellikleri\"><\/span>Faaliyet T\u00fcrlerinin \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Resm\u00ee olarak \u201cserbest meslek sahibi\u201d \u015feklinde bir hukuki stat\u00fc yoktur. Serbest meslek sahipleri ne \u00e7al\u0131\u015fan ne de bireysel giri\u015fimcidir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131 ve Bireysel Giri\u015fimciler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahipleri ve bireysel giri\u015fimciler i\u00e7in izin verilen faaliyet t\u00fcrleri ayr\u0131 listelerde belirlenmi\u015ftir. Bir ki\u015fi ayn\u0131 faaliyet t\u00fcr\u00fc i\u00e7in hem serbest meslek sahibi hem de bireysel giri\u015fimci olamaz; ancak farkl\u0131 listelerde yer alan faaliyetleri y\u00fcr\u00fct\u00fcyorsa her iki stat\u00fcde de bulunabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fczel ki\u015filer, <a href=\"https:\/\/www.belstat.gov.by\/\">\u201cEkonomik Faaliyet T\u00fcrleri\u201d Ulusal S\u0131n\u0131fland\u0131r\u0131c\u0131s\u0131&#8217;nda<\/a> yer alan her t\u00fcrl\u00fc faaliyette bulunabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belirli faaliyet t\u00fcrlerini y\u00fcr\u00fctmek i\u00e7in lisanslar gereklidir. Lisanslar genellikle yaln\u0131zca \u015firketlere verilir. Serbest meslek mensuplar\u0131 lisans alamaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_Konumunun_Ozellikleri\"><\/span>\u0130\u015f Konumunun \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletmenin bulundu\u011fu yer, devlet tescilinde, s\u00f6zle\u015fmelerde ve yaz\u0131\u015fmalarda belirtilir. \u015eirketler i\u00e7in s\u0131k\u00e7a <a href=\"https:\/\/ambylegal.by\/tr\/news\/what-is-legal-address\/\">\u201chukuki adres\u201d<\/a> kavram\u0131 kullan\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131 ve Bireysel Giri\u015fimciler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahibinin bulundu\u011fu yer, ikamet etti\u011fi (ikamet adresinde kay\u0131tl\u0131 oldu\u011fu) yerdir. Bireysel giri\u015fimcinin bulundu\u011fu yer de belirlenir. Bu ki\u015filer hizmet sunmak ve i\u015f yapmak i\u00e7in i\u015fyeri kiralayabilir. Bu i\u015fyerlerinin adresleri devlet tescili s\u0131ras\u0131nda belirtilmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u00fczel Ki\u015fi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin adresi, sahibinin konutu olamaz (\u00f6zel \u00fcniter i\u015fletmeler hari\u00e7). \u015eirketi devlet tescilinden ge\u00e7irmek i\u00e7in konut d\u0131\u015f\u0131 bir yer bulunmal\u0131 ve m\u00fclk sahibiyle gelecekteki kira ili\u015fkisi \u00fczerinde anla\u015f\u0131lmal\u0131d\u0131r. \u015eirketin adresinin t\u00fcz\u00fc\u011fe kaydedilmesi i\u00e7in bir garanti mektubu al\u0131nabilir veya s\u00f6z konusu yer sat\u0131n al\u0131nabilir. \u015eirketin y\u00f6netim organ\u0131 (y\u00f6netim kurulu veya y\u00f6netici) \u015firketin hukuki adresinde bulunmal\u0131d\u0131r. Bu adres genellikle \u015firket ofisidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket ve di\u011fer i\u015fletmeler, ileride faaliyet y\u00fcr\u00fctmek i\u00e7in ba\u015fka yerler de kiralayabilir. Bu yerler \u015firketin adresi say\u0131lmaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Devlet_Tescilinin_Ozellikleri\"><\/span>Devlet Tescilinin \u00d6zellikleri&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Herhangi bir faaliyete ba\u015flamadan \u00f6nce i\u015fletmenizi tescil ettirin ve kurulu\u015funu devlete bildirin. Ancak bu durumda faaliyetiniz hukuka uygun olur. \u0130\u015fletmenin herhangi bir d\u00fczeyde tescil edildi\u011fini do\u011frulayan ba\u015fl\u0131ca unsur, kamuya a\u00e7\u0131k kaynaklardan sorgulanabilen bir m\u00fckellef sicil numaras\u0131n\u0131n bulunmas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/egr.gov.by\/egrn\/index.jsp?language=en\">T\u00fczel Ki\u015filer ve Bireysel Giri\u015fimciler Birle\u015fik Devlet Sicili (USR)<\/a>, bireysel giri\u015fimcilerin ve \u015firketlerin devlet tescil bilgilerini i\u00e7erir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131n\u0131n Devlet Tescili<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ki\u015filerin hangi usulle devlet tescilinden ge\u00e7ece\u011fi, y\u00fcr\u00fctt\u00fckleri faaliyet t\u00fcr\u00fcne ve tabi olduklar\u0131 vergi sistemine ba\u011fl\u0131d\u0131r. Serbest meslek faaliyeti i\u00e7in devlet tescili \u00fccretsizdir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Mesleki Gelir Vergisi<\/strong><br>Serbest meslek sahipleri belirli faaliyet t\u00fcrleri i\u00e7in mesleki gelir vergisi \u00f6deyebilir. Bu durumda \u201cProfdohod\u201d uygulamas\u0131n\u0131 indirip uygulama \u00fczerinden kay\u0131t yapt\u0131rman\u0131z gerekir. Belarus Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131n\u0131n internet sitesinde bunun nas\u0131l yap\u0131laca\u011f\u0131na ili\u015fkin <a href=\"https:\/\/nalog.gov.by\/professional_income_tax\/mobile.php\">video talimatlar\u0131<\/a> bulunmaktad\u0131r. Ki\u015finin serbest meslek sahibi stat\u00fcs\u00fcn\u00fc kazand\u0131\u011f\u0131n\u0131 g\u00f6steren \u015fey uygulamay\u0131 indirmesi de\u011fil, uygulama \u00fczerinden kay\u0131t yapt\u0131rmas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Tek Vergi<\/strong><br>Tek vergi m\u00fckellefi olarak devlet tescili i\u00e7in herhangi bir vergi dairesine ba\u015fvurmal\u0131 ve pasaportunuzu ibraz etmelisiniz. Faaliyete ba\u015flamadan \u00f6nce vergi dairesine faaliyetin ba\u015flang\u0131c\u0131na ili\u015fkin bildirimde bulunmal\u0131s\u0131n\u0131z. Vergi idaresiyle \u015fahsen veya Belarus Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131n\u0131n internet sitesindeki m\u00fckellef hesab\u0131 \u00fczerinden i\u015flem yapabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bireysel Giri\u015fimcilerin Devlet Tescili<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel giri\u015fimciler, devlet tescili i\u00e7in ikamet yerlerindeki b\u00f6lgesel idareye ba\u015fvuruda bulunur. Gerekli belgeler, \u00f6ng\u00f6r\u00fclen bi\u00e7imde doldurulmu\u015f ba\u015fvuru, foto\u011fraf ve pasaporttur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Devlet tescili i\u00e7in 0,5 temel tutar (20 Belarus rublesi veya yakla\u015f\u0131k 6 avro) devlet harc\u0131 \u00f6denmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Eyl\u00fcl 2024 itibar\u0131yla bireysel giri\u015fimciler Minsk&#8217;te tescil edilmemektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirketin Devlet Tescili<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin devlet tescili i\u00e7in adresini (hukuki adresini) belirlemeli ve bu adresteki tescil makam\u0131na (yerel idareye) ba\u015fvurmal\u0131s\u0131n\u0131z. Tescil i\u00e7in \u015firket sahibinin kurulu\u015f karar\u0131 ve \u015firket t\u00fcz\u00fc\u011f\u00fc ba\u015fta olmak \u00fczere \u00e7e\u015fitli belgeler haz\u0131rlanmal\u0131d\u0131r. Ayr\u0131ca \u015firketin esas sermayesinin tutar\u0131 ve nas\u0131l olu\u015fturulaca\u011f\u0131 belirlenmeli, y\u00f6netim organ\u0131 atanmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket tescili i\u00e7in 1 temel tutar (40 Belarus rublesi veya yakla\u015f\u0131k 11 avro) devlet harc\u0131 \u00f6denir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Personel_Istihdam_Etmenin_Ozellikleri\"><\/span>Personel \u0130stihdam Etmenin \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletme k\u00fc\u00e7\u00fck \u00f6l\u00e7ekliyse faaliyetler yaln\u0131zca i\u015fletme sahibi taraf\u0131ndan y\u00fcr\u00fct\u00fclebilir ve \u00e7al\u0131\u015fan istihdam edilmeyebilir. \u0130\u015fletme b\u00fcy\u00fcd\u00fck\u00e7e istihdam edebilece\u011fi \u00e7al\u0131\u015fan say\u0131s\u0131 da artar. \u00c7al\u0131\u015fan istihdam edildi\u011finde a\u015fa\u011f\u0131daki \u00fccret vergilerinin t\u00fcm\u00fc \u00f6denmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>%13 oran\u0131nda gelir vergisi.<\/li>\n\n\n\n<li>Sosyal ve emeklilik sigortas\u0131 i\u00e7in Sosyal Koruma Fonu&#8217;na yap\u0131lan katk\u0131lar.<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fanlar\u0131n zorunlu sigortas\u0131 i\u00e7in Belgosstrakh&#8217;a katk\u0131lar.<br><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ayr\u0131ca, \u00e7al\u0131\u015fan\u0131 bulunan bireysel giri\u015fimciler ve \u015firketler \u015funlar\u0131 yapmal\u0131d\u0131r:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130stihdamla ilgili bildirimleri Belgosstrakh&#8217;a, Sosyal Koruma Fonu&#8217;na ve askerlik \u015fubelerine sunmak.<\/li>\n\n\n\n<li>Sosyal Koruma Fonu taraf\u0131ndan tahakkuk ettirilen yard\u0131mlar\u0131 \u00e7al\u0131\u015fanlara \u00f6demek.<\/li>\n\n\n\n<li>\u0130\u015fe al\u0131m, izin, nakil ve i\u015ften \u00e7\u0131karma gibi personel i\u015flemlerine ili\u015fkin belgeleri d\u00fczenlemek. \u00d6zellikle \u00e7al\u0131\u015fma kitap\u00e7\u0131klar\u0131n\u0131 doldurmak ve emirleri \u00e7\u0131karmak gerekir.<br><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahipleri faaliyetlerini yaln\u0131zca kendileri y\u00fcr\u00fctebilir; \u00e7al\u0131\u015fan istihdam edemezler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bireysel Giri\u015fimciler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel giri\u015fimciler, i\u015f hukuku veya medeni hukuk s\u00f6zle\u015fmeleri kapsam\u0131nda en fazla \u00fc\u00e7 ki\u015fi istihdam edebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u00fczel Ki\u015filer<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler ihtiya\u00e7 duyduklar\u0131 say\u0131da \u00e7al\u0131\u015fan istihdam edebilir ve ger\u00e7ek ki\u015filerle medeni hukuk s\u00f6zle\u015fmeleri yapabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Banka_Hesabi_Acmanin_Ozellikleri\"><\/span>Banka Hesab\u0131 A\u00e7man\u0131n \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm i\u015fletmeler genellikle banka hesaplar\u0131 \u00fczerinden faaliyet g\u00f6sterir. Farkl\u0131 i\u015fletme t\u00fcrleri i\u00e7in hesap a\u00e7man\u0131n kendine \u00f6zg\u00fc baz\u0131 y\u00f6nleri vard\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mesleki gelir vergisi \u00f6deyen serbest meslek sahipleri, gelirlerini tahsil etmek i\u00e7in daha \u00f6nce a\u00e7t\u0131klar\u0131 banka hesab\u0131n\u0131 kullanabilir. Bu hesab\u0131 i\u015fe ba\u015flarken veya bankan\u0131n \u00f6nerisi \u00fczerine a\u00e7m\u0131\u015f olabilirler. Gelirlerini nakit olarak da alabilirler.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 durumlarda, tek vergi m\u00fckellefi olan serbest meslek sahiplerinin banka hesab\u0131 a\u00e7mas\u0131 gerekmeyebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bireysel Giri\u015fimciler ve \u015eirketler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel giri\u015fimciler ve \u015firketler, devlet tescilinden sonra banka hesab\u0131 a\u00e7abilir. Bunun i\u00e7in se\u00e7tikleri bankaya gerekli belgeleri sunarlar; banka da imza \u00f6rneklerini i\u00e7eren bir kart d\u00fczenler.<\/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=\"Vergi_Odeme_Vergilendirme_ve_Muhasebenin_Ozellikleri\"><\/span>Vergi \u00d6deme, Vergilendirme ve Muhasebenin \u00d6zellikleri&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletmelerin vergilendirilmesi faaliyet \u00f6l\u00e7eklerine g\u00f6re de\u011fi\u015fir. Vergi \u00f6deme usul\u00fc en basit olanlar serbest meslek sahipleridir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Serbest Meslek Mensuplar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serbest meslek sahipleri muhasebe kayd\u0131 tutmaz ve vergi dairesine beyanname vermez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Mesleki Gelir Vergisi M\u00fckellefleri<\/strong><br>Serbest meslek sahipleri ayl\u0131k olarak mesleki gelir vergisi veya g\u00f6t\u00fcr\u00fc vergi \u00f6der.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mesleki gelir vergisi oran\u0131, \u201cMesleki Gelir\u201d uygulamas\u0131nda kaydedilen gelirin %10&#8217;udur. Bu tutara gelir vergisi ve sosyal g\u00fcvenlik katk\u0131lar\u0131 dahildir. Belarus \u015firketlerinden elde edilen y\u0131ll\u0131k gelirin 60.000 Belarus rublesini a\u015fan k\u0131sm\u0131 i\u00e7in vergi oran\u0131 %20&#8217;dir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cMesleki Gelir\u201d uygulamas\u0131na ilk kez kay\u0131t yapt\u0131ran serbest meslek sahiplerine vergi indirimi tan\u0131nm\u0131\u015ft\u0131r. \u0130lk 2.000 ruble tutar\u0131ndaki tahsilatlar \u00fczerinden mesleki gelir vergisi \u00f6denmesi gerekmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Tek Vergi M\u00fckellefleri<\/strong><br>Devlet, her faaliyet t\u00fcr\u00fc i\u00e7in ayl\u0131k tek vergi oranlar\u0131n\u0131 (ruble cinsinden) belirler; bu oranlar genellikle bir y\u0131l i\u00e7in ge\u00e7erlidir. Dolay\u0131s\u0131yla oranlar y\u0131ldan y\u0131la de\u011fi\u015febilir. Serbest meslek sahiplerinin faaliyet g\u00f6sterdi\u011fi yerle\u015fim yerine g\u00f6re tek vergi oranlar\u0131 d\u00fc\u015fer. En y\u00fcksek oranlar Minsk&#8217;te, daha d\u00fc\u015f\u00fck oranlar b\u00f6lge \u015fehirlerinde ve Minsk b\u00f6lgesinde, daha da d\u00fc\u015f\u00fck oranlar baz\u0131 b\u00f6lge \u015fehirlerinde, en d\u00fc\u015f\u00fck oranlar ise di\u011fer yerle\u015fim yerlerinde uygulan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bireysel Giri\u015fimciler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel giri\u015fimciler, y\u00fcr\u00fctt\u00fckleri faaliyetin t\u00fcr\u00fcne ba\u011fl\u0131 olarak \u00e7e\u015fitli vergiler \u00f6der. Her vergi i\u00e7in beyanname vermeleri ve vergi kay\u0131tlar\u0131n\u0131 tutmalar\u0131 gerekir. Muhasebe kayd\u0131 tutmalar\u0131 zorunlu de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Tek Vergi<\/strong><br>Bireysel giri\u015fimciler bu vergiyi ayl\u0131k olarak yaln\u0131zca belirli durumlarda \u00f6derler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bireylerin ki\u015fisel sipari\u015flerini yerine getirdiklerinde.<\/li>\n\n\n\n<li>Belirli mallar\u0131n perakende sat\u0131\u015f\u0131n\u0131 yapt\u0131klar\u0131nda.<br><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Devlet tek vergi oranlar\u0131n\u0131 belirler. B\u00f6lgesel Temsilciler Konseyleri ve Minsk \u015eehir Temsilciler Konseyi, giri\u015fimcilik faaliyetinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc yere g\u00f6re bu oranlar\u0131 iki kat\u0131na kadar art\u0131rabilir veya azaltabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletme faaliyetinin ilk \u00fc\u00e7 ay\u0131 i\u00e7in tek vergi tutar\u0131nda %25 indirim uygulan\u0131r. Emekliler, \u00e7ok \u00e7ocuklu ailelerin ebeveynleri ve engelli \u00e7ocuklar\u0131n ebeveynleri i\u00e7in tek vergi tutar\u0131 %20 azalt\u0131l\u0131r. Belirli engelli gruplar\u0131 bu vergiden muaft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel giri\u015fimciler i\u00e7in tek vergi oranlar\u0131, bireysel giri\u015fimci stat\u00fcs\u00fcnde olmayan serbest meslek sahipleri i\u00e7in uygulanan y\u00f6ntemle belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Gelir Vergisi<\/strong><br>Bireysel giri\u015fimciler belirli faaliyet t\u00fcrleri i\u00e7in her \u00e7eyrekte gelir vergisi \u00f6derler ve her \u00e7eyrekte vergi dairesine vergi beyannameleri sunarlar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gelir vergisi oran\u0131 giri\u015fimcilik faaliyetlerinden elde edilen gelirin %20&#8217;sidir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 bireysel giri\u015fimciler, gelir vergisi hesaplan\u0131rken \u00e7e\u015fitli vergi avantajlar\u0131ndan ve ayl\u0131k indirimlerden yararlanabilir. Vergi dairesi, destekleyici belgelere dayanarak indirimleri uygular. Bu indirimler bireysel giri\u015fimcinin kendisiyle veya aile \u00fcyeleriyle ilgili olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Giri\u015fimcilik faaliyetinden elde edilen gelir takvim y\u0131l\u0131 boyunca 500.000 Belarus rublesini (yakla\u015f\u0131k 136.760 avro) a\u015farsa, vergi %30 oran\u0131nda \u00f6denmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u00fczel Ki\u015filer<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler genel vergilendirme sistemi taraf\u0131ndan sa\u011flanan t\u00fcm vergileri \u00f6derler veya basitle\u015ftirilmi\u015f vergilendirme sistemini (STS) kullan\u0131rlar. T\u00fcm \u015firketlerin vergi beyannameleri sunmas\u0131 zorunludur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Basitle\u015ftirilmi\u015f Vergilendirme Sistemi<\/strong><br>Bu sistem yaln\u0131zca faaliyet t\u00fcr\u00fc, gelir tutar\u0131 ve \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan belirli ko\u015fullar\u0131n kar\u015f\u0131land\u0131\u011f\u0131 durumlarda kullan\u0131labilir. M\u00fckellef hesap numaras\u0131 bulunan \u015fubeleri olan \u015firketler bu sistemi kullanamaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genel vergilendirme sistemini uygulayan \u015firketler muhasebe kay\u0131tlar\u0131n\u0131 tutar. Basitle\u015ftirilmi\u015f sistemi uygulayan \u015firketlerin ise her durumda muhasebe kayd\u0131 tutmas\u0131 gerekmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024 y\u0131l\u0131nda STS i\u00e7in vergi oran\u0131 br\u00fct gelirin %6&#8217;s\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Genel Vergilendirme Sistemi<\/strong><br>Genel vergilendirme sistemi kapsam\u0131nda \u015firketler \u00e7e\u015fitli vergiler \u00f6der:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir vergisi &#8211; %20.<\/li>\n\n\n\n<li>Katma de\u011fer vergisi (KDV) &#8211; %20.<\/li>\n\n\n\n<li>\u015eirketin yabanc\u0131 sahiplerinin gelirleri \u00fczerinden al\u0131nan vergiler, arazi ve gayrimenkul vergileri ile di\u011fer vergiler.<\/li>\n\n\n\n<li>Belarus Y\u00fcksek Teknoloji Park\u0131 (HTP) \u00fcyesi \u015firketlere, \u00f6zellikle \u015fu vergi avantajlar\u0131 tan\u0131nm\u0131\u015ft\u0131r:<\/li>\n\n\n\n<li>Gelir vergisinden muafiyet ve belirli gelir t\u00fcrleri i\u00e7in %9 vergi oran\u0131.<\/li>\n\n\n\n<li>Baz\u0131 durumlarda KDV&#8217;den muafiyet.<\/li>\n\n\n\n<li>Yabanc\u0131 \u015firket sahiplerinin gelir vergisi %0 veya %5 oran\u0131ndad\u0131r.<br><br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span><strong>Bize Ula\u015f\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta ekonomik faaliyetin bi\u00e7imleri hakk\u0131nda sorular\u0131n\u0131z veya uyu\u015fmazl\u0131klar\u0131n\u0131z varsa size <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">yard\u0131mc\u0131 olmaktan<\/a> memnuniyet duyar\u0131z. Bu alandaki uzun y\u0131llara dayanan deneyimimiz, uyu\u015fmazl\u0131klar\u0131n\u0131z\u0131 \u00e7\u00f6zmenize 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>Modern d\u00fcnyada, her biri kendine \u00f6zg\u00fc \u00f6zelliklere, avantajlara ve dezavantajlara sahip bir\u00e7ok ekonomik faaliyet bi\u00e7imi bulunmaktad\u0131r. Serbest meslek, bireysel giri\u015fimcilik ve t\u00fczel ki\u015filer, i\u015f kurman\u0131n \u00fc\u00e7 farkl\u0131 yolunu temsil eder. Bu bi\u00e7imlerin temel \u00f6zelliklerini anlamak, bir i\u015fletme kurman\u0131n en uygun yolunu se\u00e7menize ve mali imk\u00e2nlar\u0131n\u0131z\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerinizi de\u011ferlendirmenize yard\u0131mc\u0131 olur. Bu makalede serbest meslek sahipleri, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59053","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>Serbest Meslek Sahibi VS Bireysel Giri\u015fimci VS T\u00fczel Ki\u015fi I Amby Legal<\/title>\n<meta name=\"description\" content=\"Ekonomik faaliyet bi\u00e7imini se\u00e7menize yard\u0131mc\u0131 olacak \u00fc\u00e7 i\u015fletme bi\u00e7iminin \u00f6zellikleri, farkl\u0131l\u0131klar\u0131 ve kar\u015f\u0131la\u015ft\u0131rmas\u0131.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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