{"id":59887,"date":"2026-10-14T12:00:00","date_gmt":"2026-10-14T09:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/losing-htp-residency-belarus\/"},"modified":"2026-10-14T12:00:00","modified_gmt":"2026-10-14T09:00:00","slug":"losing-htp-residency-belarus","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/","title":{"rendered":"2026&#8217;da Belarus&#8217;ta HTP \u00dcyeli\u011finin Kayb\u0131: \u00dcyelikten \u00c7\u0131kar\u0131lma Gerek\u00e7eleri ve Sonu\u00e7lar\u0131"},"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\/losing-htp-residency-belarus\/#Uyelik_kalici_degil_kosullu_bir_statudur\" >\u00dcyelik kal\u0131c\u0131 de\u011fil, ko\u015fullu bir stat\u00fcd\u00fcr<\/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\/losing-htp-residency-belarus\/#Uyelikten_cikarilma_gerekceleri\" >\u00dcyelikten \u00e7\u0131kar\u0131lma gerek\u00e7eleri<\/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\/losing-htp-residency-belarus\/#Gonullu_ayrilma_ile_uyelikten_cikarilma_arasindaki_fark\" >G\u00f6n\u00fcll\u00fc ayr\u0131lma ile \u00fcyelikten \u00e7\u0131kar\u0131lma aras\u0131ndaki fark<\/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\/losing-htp-residency-belarus\/#Sonuclar_Rejimi_kaybetmek\" >Sonu\u00e7lar: Rejimi kaybetmek<\/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\/losing-htp-residency-belarus\/#Asil_agir_sonuc_Vergi_avantajlarinin_geri_alinmasi\" >As\u0131l a\u011f\u0131r sonu\u00e7: Vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131<\/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\/losing-htp-residency-belarus\/#Geri_alinacak_vergi_avantajlari_nasil_hesaplanir\" >Geri al\u0131nacak vergi avantajlar\u0131 nas\u0131l hesaplan\u0131r?<\/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\/losing-htp-residency-belarus\/#Uyelikten_cikarilma_sureci_uygulamada_nasil_isler\" >\u00dcyelikten \u00e7\u0131kar\u0131lma s\u00fcreci uygulamada nas\u0131l i\u015fler?<\/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\/losing-htp-residency-belarus\/#Uye_sirketler_statulerini_neden_kaybeder_ve_bu_nasil_onlenir\" >\u00dcye \u015firketler stat\u00fclerini neden kaybeder ve bu nas\u0131l \u00f6nlenir?<\/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\/losing-htp-residency-belarus\/#Uyumun_surdurulmesi_Duzenli_kontrol_listesi\" >Uyumun s\u00fcrd\u00fcr\u00fclmesi: D\u00fczenli kontrol listesi<\/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\/losing-htp-residency-belarus\/#Uyelikten_cikarilma_riskiyle_karsi_karsiyaysaniz_veya_statunuzu_korumak_istiyorsaniz\" >\u00dcyelikten \u00e7\u0131kar\u0131lma riskiyle kar\u015f\u0131 kar\u015f\u0131yaysan\u0131z veya stat\u00fcn\u00fcz\u00fc korumak istiyorsan\u0131z<\/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\/losing-htp-residency-belarus\/#Uygulamali_bir_ornek_Izin_verilen_faaliyetler_disindan_gelir_elde_etme_tuzagi\" >Uygulamal\u0131 bir \u00f6rnek: \u0130zin verilen faaliyetler d\u0131\u015f\u0131ndan gelir elde etme tuza\u011f\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#Yaygin_hatalar_ve_yanlis_anlamalar\" >Yayg\u0131n hatalar ve yanl\u0131\u015f anlamalar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#HTP_uyeliginin_kaybedilme_gerekceleri\" >HTP \u00fcyeli\u011finin kaybedilme gerek\u00e7eleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#Sonuc\" >Sonu\u00e7<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;un Y\u00fcksek Teknoloji Park\u0131&#8217;n\u0131 (HTP) ara\u015ft\u0131ranlar\u0131n neredeyse tamam\u0131 \u00fcyeli\u011fe kabul edilmeye odaklan\u0131r: kurumlar vergisi muafiyeti, %9 gelir vergisi, vize ve \u00e7al\u0131\u015fma izni avantajlar\u0131. Bir \u015firketin bu stat\u00fcy\u00fc nas\u0131l kaybedebilece\u011fini d\u00fc\u015f\u00fcnenler ise \u00e7ok daha azd\u0131r; oysa as\u0131l ciddi sonu\u00e7lar do\u011furan risk budur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HTP \u00fcyeli\u011fi bir kez kazand\u0131\u011f\u0131n\u0131z kal\u0131c\u0131 bir unvan de\u011fildir; yaln\u0131zca kurallara uyarak korudu\u011funuz ko\u015fullu bir stat\u00fcd\u00fcr. <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/htp\/\">HTP<\/a> Denetim Kurulu; i\u015f projesini hayata ge\u00e7irmemek, izin verilen liste d\u0131\u015f\u0131ndaki faaliyetlerden gelir elde etmek, raporlar\u0131 sunmamak veya \u00fc\u00e7 ayl\u0131k y\u00f6netim \u00fccretini \u00f6dememek, faaliyet ko\u015fullar\u0131na ili\u015fkin s\u00f6zle\u015fmeyi (\u00fcyelik s\u00f6zle\u015fmesi) veya Park&#8217;\u0131n kurallar\u0131n\u0131 (kara para aklaman\u0131n \u00f6nlenmesine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler dahil) ihlal etmek ya da yanl\u0131\u015f bilgi vermek nedeniyle bir \u015firketi \u00fcyelikten \u00e7\u0131karabilir. Stat\u00fcy\u00fc kaybetmek, o g\u00fcnden itibaren avantajlar\u0131 kaybetmekten daha fazlas\u0131n\u0131 ifade eder. As\u0131l a\u011f\u0131r sonu\u00e7 geriye d\u00f6n\u00fckt\u00fcr: ihlal nedeniyle \u00fcyelikten \u00e7\u0131kar\u0131lma, vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131na yol a\u00e7ar; vergi makamlar\u0131, ihlal d\u00f6neminde bu avantajlar sayesinde \u00f6denmeyen vergileri cezalar ve gecikme faiziyle birlikte tahsil eder. Bu makale, \u00fcyelikten \u00e7\u0131kar\u0131lma gerek\u00e7elerini, sonu\u00e7lar\u0131n\u0131 ve mevcut stat\u00fcn\u00fcz\u00fc nas\u0131l koruyaca\u011f\u0131n\u0131z\u0131 ele almaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uyelik_kalici_degil_kosullu_bir_statudur\"><\/span><strong>\u00dcyelik kal\u0131c\u0131 de\u011fil, ko\u015fullu bir stat\u00fcd\u00fcr<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6ncelikle, konunun tamam\u0131na bak\u0131\u015f\u0131n\u0131z\u0131 de\u011fi\u015ftiren temel noktay\u0131 dikkate al\u0131n. Bir kez kazan\u0131ld\u0131\u011f\u0131nda <a href=\"https:\/\/ambylegal.by\/tr\/news\/benefits-of-joining-htp\/\">HTP \u00fcyeli\u011finin<\/a> biti\u015f tarihi yoktur; ancak \u00fcyelik yaln\u0131zca kurallara uydu\u011funuz s\u00fcrece devam eder. \u00dcye \u015firket kendi iste\u011fiyle ayr\u0131lana veya Denetim Kurulu \u015firketi \u00fcyelikten \u00e7\u0131karmaya karar verene kadar s\u00fcrer. Stat\u00fcn\u00fcn korunmas\u0131 ise i\u015f projesini g\u00fcncel tutmay\u0131 ve plana uygun y\u00fcr\u00fctmeyi, raporlar\u0131 sunmay\u0131 ve y\u00f6netim \u00fccretini \u00f6demeyi gerektirir. Ba\u015fka bir deyi\u015fle, bu stat\u00fcye ko\u015fullu olarak sahip olursunuz; stat\u00fc size ko\u015fulsuz olarak verilmez. \u00dcyeli\u011fe kabul edildikten ve avantajlardan yararlanmaya ba\u015flad\u0131ktan sonra bunu unutmak kolayd\u0131r; \u015firketler de tam bu nedenle stat\u00fclerini kaybetmelerine yol a\u00e7an sorunlara s\u00fcr\u00fcklenir. \u00dcyeli\u011fi tek seferlik bir ba\u015far\u0131 yerine s\u00fcrekli bir y\u00fck\u00fcml\u00fcl\u00fck olarak ele ald\u0131\u011f\u0131n\u0131zda, bu makalede a\u00e7\u0131klanan gerek\u00e7eler ve sonu\u00e7lar a\u00e7\u0131s\u0131ndan temel meselenin, tamamen \u00f6nlenebilir hatalardan ka\u00e7\u0131nmak oldu\u011fu g\u00f6r\u00fcl\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uyelikten_cikarilma_gerekceleri\"><\/span><strong>\u00dcyelikten \u00e7\u0131kar\u0131lma gerek\u00e7eleri<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir \u015firketin stat\u00fcs\u00fcn\u00fc kaybetmesine yol a\u00e7an durumlar s\u0131n\u0131rl\u0131d\u0131r. Bunlar\u0131n baz\u0131lar\u0131 ihlale dayanmaz: \u00fcye \u015firketin kendi ba\u015fvurusu (g\u00f6n\u00fcll\u00fc ayr\u0131lma), \u015firketin tasfiyesi veya yeniden yap\u0131land\u0131r\u0131lmas\u0131. As\u0131l \u00f6nem ta\u015f\u0131yanlar, Denetim Kurulunun ihlal nedeniyle verdi\u011fi \u00fcyelikten \u00e7\u0131karma kararlar\u0131d\u0131r. Bu gerek\u00e7eler \u015funlard\u0131r: \u00fcyelik s\u00f6zle\u015fmesinden veya <a href=\"https:\/\/pravo.by\/document\/?guid=3871&amp;p0=Pd0500012\">HTP Y\u00f6netmeli\u011fi&#8217;nden<\/a> do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi ya da gere\u011fi gibi yerine getirilmemesi; i\u015f projesinin hayata ge\u00e7irilmemesi nedeniyle Kurulun \u00fcyeli\u011fin devam\u0131n\u0131 art\u0131k hakl\u0131 bulmamas\u0131; izin verilen listenin ve i\u015f projesinin d\u0131\u015f\u0131nda kalan faaliyetlerden gelir elde edilmesi; \u00fc\u00e7 ayl\u0131k %1 y\u00f6netim \u00fccretinin \u00f6denmemesi veya y\u0131ll\u0131k raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesi; kara para aklaman\u0131n \u00f6nlenmesine ili\u015fkin ve bununla ba\u011flant\u0131l\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerin ihlali; HTP y\u00f6netimine yanl\u0131\u015f bilgi verilmesi. Bu durumlar\u0131n ortak noktas\u0131, her birinin stat\u00fcn\u00fcn ba\u011fl\u0131 oldu\u011fu bir ko\u015fulu ihlal etmesidir. G\u00f6n\u00fcll\u00fc ayr\u0131lma ve tasfiye d\u0131\u015f\u0131nda, \u00fcyelikten \u00e7\u0131kar\u0131lmaya <a href=\"https:\/\/park.by\/en\/htp\/council\/\">Denetim Kurulu<\/a> karar verir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gonullu_ayrilma_ile_uyelikten_cikarilma_arasindaki_fark\"><\/span><strong>G\u00f6n\u00fcll\u00fc ayr\u0131lma ile \u00fcyelikten \u00e7\u0131kar\u0131lma aras\u0131ndaki fark<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Stat\u00fcn\u00fcn sona ermesinin bu iki yolunu birbirinden ay\u0131rmak gerekir; \u00e7\u00fcnk\u00fc sonu\u00e7lar\u0131 ayn\u0131 derecede a\u011f\u0131r de\u011fildir. G\u00f6n\u00fcll\u00fc ayr\u0131lma, yani kendi ba\u015fvurunuzla \u00fcyelikten \u00e7\u0131kma, ge\u00e7mi\u015fe d\u00f6n\u00fck yapt\u0131r\u0131m do\u011furmaz: o andan itibaren \u00fcye olmaktan \u00e7\u0131kars\u0131n\u0131z, geride kalan ve kurallara uydu\u011funuz d\u00f6nem i\u00e7in cezaland\u0131r\u0131lmazs\u0131n\u0131z ve vergi avantajlar\u0131 geri al\u0131nmaz. \u0130hlal nedeniyle \u00fcyelikten \u00e7\u0131kar\u0131lma ise bunun tersidir: ihlal d\u00f6nemine ili\u015fkin vergilerin geriye d\u00f6n\u00fck tahsilini beraberinde getirir. Bu fark\u0131n, \u00e7o\u011fu ki\u015fiyi \u015fa\u015f\u0131rtan pratik bir sonucu vard\u0131r. Bir \u015firket art\u0131k HTP ko\u015fullar\u0131n\u0131 kar\u015f\u0131layam\u0131yorsa, \u00f6rne\u011fin faaliyetleri izin verilen listenin d\u0131\u015f\u0131na \u00e7\u0131km\u0131\u015fsa veya i\u015f projesini hayata ge\u00e7iremiyorsa, planl\u0131 bir <a href=\"https:\/\/ambylegal.by\/tr\/services\/exiting-htp-it-park-belarus\/\">g\u00f6n\u00fcll\u00fc ayr\u0131lma<\/a> neredeyse her zaman Kurul \u015firketi \u00fcyelikten \u00e7\u0131karana kadar devam etmekten daha iyidir. G\u00f6n\u00fcll\u00fc ayr\u0131lma, ayn\u0131 sorun nedeniyle zorunlu olarak \u00fcyelikten \u00e7\u0131kar\u0131lman\u0131n yol a\u00e7aca\u011f\u0131 vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 sonucunu \u00f6nler. K\u0131sacas\u0131 HTP art\u0131k \u015firketinize uygun de\u011filse, kendi karar\u0131n\u0131zla ayr\u0131lmak \u00fcyelikten \u00e7\u0131kar\u0131lmaktan daha avantajl\u0131d\u0131r. Bunu erken fark etmek ve ihlalin s\u00fcrmesine izin vermek yerine g\u00f6n\u00fcll\u00fc ayr\u0131lmay\u0131 se\u00e7mek, yaln\u0131zca vergi rejiminin de\u011fi\u015fmesi ile geriye d\u00f6n\u00fck vergi borcu do\u011fmas\u0131 aras\u0131ndaki fark\u0131 belirleyebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonuclar_Rejimi_kaybetmek\"><\/span><strong>Sonu\u00e7lar: Rejimi kaybetmek<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lk sonu\u00e7 basittir ve hemen ortaya \u00e7\u0131kar: stat\u00fc kaybedildi\u011finde t\u00fcm HTP vergi avantajlar\u0131 ve ayr\u0131cal\u0131klar\u0131 sona erer. Kurumlar vergisi muafiyeti, %9 gelir vergisi oran\u0131 ve KDV kolayl\u0131klar\u0131 ortadan kalkar; \u015firket, stat\u00fcn\u00fcn kaybedildi\u011fi tarihten itibaren genel vergi rejimine ge\u00e7er. \u00dcyeli\u011fin di\u011fer avantajlar\u0131 da sona erer: yabanc\u0131 uzmanlar\u0131n i\u015fe al\u0131nmas\u0131n\u0131 kolayla\u015ft\u0131ran vizesiz giri\u015f ve basitle\u015ftirilmi\u015f \u00e7al\u0131\u015fma izni kurallar\u0131, d\u00f6viz kontrol\u00fcne ili\u015fkin kolayl\u0131klar ve di\u011fer ayr\u0131cal\u0131klar. \u015eirketin kendisi varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr; Park \u00fcyeli\u011finden \u00e7\u0131kar\u0131lma tasfiye anlam\u0131na gelmez. \u015eirketiniz tasfiye edilmez; yaln\u0131zca di\u011fer \u015firketler gibi vergilendirilen ve genel d\u00fczenlemelere tabi olan s\u0131radan bir Belarus \u015firketi haline gelir. Faaliyetlerini HTP rejimine g\u00f6re \u015fekillendirmi\u015f bir i\u015fletme i\u00e7in bu bile ba\u015fl\u0131 ba\u015f\u0131na b\u00fcy\u00fck bir de\u011fi\u015fikliktir. Ancak en a\u011f\u0131r zarara yol a\u00e7an sonu\u00e7 bu de\u011fildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Asil_agir_sonuc_Vergi_avantajlarinin_geri_alinmasi\"><\/span><strong>As\u0131l a\u011f\u0131r sonu\u00e7: Vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir uyum aksakl\u0131\u011f\u0131n\u0131 ciddi bir mali soruna d\u00f6n\u00fc\u015ft\u00fcren sonu\u00e7 geriye d\u00f6n\u00fckt\u00fcr. Vergi avantajlar\u0131ndan yararlanma hakk\u0131 kaybedildi\u011finde, \u00fcye \u015firket bu avantajlar nedeniyle \u00f6demedi\u011fi vergileri, har\u00e7lar\u0131 ve di\u011fer zorunlu \u00f6demeleri, hak kayb\u0131n\u0131n ge\u00e7erli oldu\u011fu d\u00f6nem i\u00e7in <a href=\"https:\/\/nalog.gov.by\/tax_code\">Vergi Kanunu<\/a> uyar\u0131nca uygulanacak cezalar ve gecikme faiziyle birlikte \u00f6demek zorundad\u0131r. A\u00e7\u0131k\u00e7a ifade etmek gerekirse, ihlal bir y\u0131l s\u00fcrm\u00fc\u015fse o y\u0131l boyunca avantajlar sayesinde \u00f6demedi\u011finiz vergiler, cezalar ve faiz eklenerek sizden talep edilebilir. Dolay\u0131s\u0131yla \u00fcyelikten \u00e7\u0131kar\u0131lman\u0131n maliyeti yaln\u0131zca gelecekte yararlanamayaca\u011f\u0131n\u0131z vergi rejimiyle s\u0131n\u0131rl\u0131 de\u011fildir; tasarruf etti\u011finizi d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fcz verginin ihlal d\u00f6nemi i\u00e7in geri istenmesini de kapsar. Bu nedenle g\u00f6r\u00fcn\u00fc\u015fte k\u00fc\u00e7\u00fck ama uzun s\u00fcre devam eden bir ihlal, \u00f6rne\u011fin izin verilen faaliyetler d\u0131\u015f\u0131ndan s\u00fcrekli gelir elde edilmesi veya i\u015f projesinin uygulanmas\u0131n\u0131n ihmal edilmesi, ayn\u0131 d\u00f6nemde sa\u011flanan avantajlar\u0131n de\u011ferinden \u00e7ok daha y\u00fcksek bir maliyete yol a\u00e7abilir. Vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 riski, uyumu iste\u011fe ba\u011fl\u0131 bir idari i\u015f olmaktan \u00e7\u0131kar\u0131p temel bir mali korunma \u00f6nlemi haline getirir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Geri_alinacak_vergi_avantajlari_nasil_hesaplanir\"><\/span><strong>Geri al\u0131nacak vergi avantajlar\u0131 nas\u0131l hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131, kapsam\u0131 belirsiz bir ceza de\u011fildir; belirli bir hesaplama mant\u0131\u011f\u0131na dayan\u0131r ve bu mant\u0131\u011f\u0131 anlamak, maliyetin neden a\u011f\u0131r oldu\u011funu g\u00f6sterir. Avantajlardan yararlanma hakk\u0131 kaybedildi\u011finde, ilgili d\u00f6nemde bu avantajlardan hi\u00e7 yararlanmam\u0131\u015fs\u0131n\u0131z gibi i\u015flem yap\u0131l\u0131r. B\u00f6ylece muafiyet veya indirim uygulanan vergiler standart oranlar \u00fczerinden yeniden hesaplan\u0131r ve \u00f6denmesi gerekir. Uygulamada buna, \u00f6demedi\u011finiz kurumlar vergisinin standart oran \u00fczerinden hesaplanmas\u0131, gelir vergisi fark\u0131 (HTP&#8217;nin %9 oran\u0131 yerine standart oran\u0131n uygulanmas\u0131), kolayl\u0131klar kapsam\u0131nda \u00f6denmeyen KDV ve benzeri tutarlar dahildir. Bu hesaplama, hakk\u0131n kaybedildi\u011fi d\u00f6neme ili\u015fkindir; s\u00f6z konusu d\u00f6nem yaln\u0131zca \u00fcyelikten \u00e7\u0131kar\u0131lma tarihine de\u011fil, ihlalin ne zaman ba\u015flad\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r. Buna, verginin \u00f6denmemesine ili\u015fkin cezalar ve ilgili d\u00f6nemin tamam\u0131 boyunca i\u015fleyen gecikme faizi de eklenir. Sonu\u00e7 olarak, \u00f6rne\u011fin bir y\u0131l s\u00fcren bir ihlalin maliyeti yaln\u0131zca bir y\u0131ll\u0131k avantajlar\u0131n kayb\u0131ndan ibaret de\u011fildir; o y\u0131l\u0131n standart oranlarla hesaplanan vergilerinin tamam\u0131na cezalar ve faiz de eklenir. Bu tutar, yararland\u0131\u011f\u0131n\u0131z avantaj\u0131n de\u011ferini \u00e7ok a\u015fabilir. \u0130hlal giderilmeden ne kadar uzun s\u00fcrerse bor\u00e7 o kadar b\u00fcy\u00fcr; zaman, maliyeti art\u0131ran bir \u00e7arpand\u0131r. \u0130hlalin ba\u015flang\u0131c\u0131 olarak tespit edilen tarihin bu kadar \u00f6nemli olmas\u0131n\u0131n ve \u00fcyelikten \u00e7\u0131kar\u0131lma riskiyle kar\u015f\u0131 kar\u015f\u0131ya olan bir \u015firketin yaln\u0131zca ihlalin varl\u0131\u011f\u0131na odaklanmamas\u0131 gerekti\u011finin nedeni de budur. Ayk\u0131r\u0131l\u0131\u011f\u0131n ger\u00e7ekte ne zaman ba\u015flad\u0131\u011f\u0131n\u0131 ve tek seferlik mi yoksa devam eden bir ihlal mi oldu\u011funu belirlemek, tahsil edilecek tutar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015ftirebilir. Ger\u00e7ekten ge\u00e7en \u00e7eyrekte ba\u015flayan bir ihlal ile makamlar\u0131n iki y\u0131ld\u0131r s\u00fcrd\u00fc\u011f\u00fcn\u00fc kabul etti\u011fi bir ihlal \u00e7ok farkl\u0131 bor\u00e7 tutarlar\u0131na yol a\u00e7ar. Dolay\u0131s\u0131yla geri al\u0131nacak vergi avantajlar\u0131n\u0131n tutar\u0131, \u00fcyelikten \u00e7\u0131kar\u0131lmayla birlikte belirlenen sabit bir rakam de\u011fildir; tutar ilgili d\u00f6neme ba\u011fl\u0131d\u0131r ve bu d\u00f6nem somut olgulara dayan\u0131larak tart\u0131\u015fmaya a\u00e7\u0131labilir. Bu da ilk talep edilen tutar\u0131 kabul etmek yerine erken a\u015famada dan\u0131\u015fmanl\u0131k almak i\u00e7in bir ba\u015fka nedendir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uyelikten_cikarilma_sureci_uygulamada_nasil_isler\"><\/span><strong>\u00dcyelikten \u00e7\u0131kar\u0131lma s\u00fcreci uygulamada nas\u0131l i\u015fler?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcyelikten \u00e7\u0131kar\u0131lma keyf\u00ee de\u011fildir; belirli bir usule tabidir ve bu usul\u00fc bilmek, \u00fcye \u015firketin gerekli ad\u0131mlar\u0131 atmas\u0131na yard\u0131mc\u0131 olur. Bir ihlal genellikle \u015firketin kendi raporlar\u0131, y\u0131ll\u0131k denetim veya HTP y\u00f6netiminin g\u00f6zetimi s\u0131ras\u0131nda ortaya \u00e7\u0131kar: kay\u0131tlarla uyu\u015fmayan bir beyanname, hesaplarda izin verilen faaliyetler d\u0131\u015f\u0131ndan elde edilmi\u015f gelir veya zaman\u0131nda yap\u0131lmam\u0131\u015f bir \u00f6deme. Konu Denetim Kuruluna iletilir. Kurul, \u015firketin \u00fcyelikten \u00e7\u0131kar\u0131l\u0131p \u00e7\u0131kar\u0131lmayaca\u011f\u0131na karar verir; \u00e7\u0131kar\u0131lmas\u0131na karar verirse gerek\u00e7eyi, somut ihlali ve ihlalin ger\u00e7ekle\u015fti\u011fi y\u0131l\u0131 belirtir. Bu y\u0131l, vergi avantajlar\u0131n\u0131n geri al\u0131naca\u011f\u0131 d\u00f6nemi belirler. Ard\u0131ndan \u015firket sicilden \u00e7\u0131kar\u0131l\u0131r, avantajlar sona erer ve ilgili vergiler tahsil edilir. Bu durumdaki bir \u00fcye \u015firket i\u00e7in iki nokta \u00f6nemlidir. \u0130lk olarak, s\u00fcre\u00e7 \u00f6ncesinde ve s\u0131ras\u0131nda genellikle a\u00e7\u0131klama yapma, ihlali giderme ve ihlalin sistematik de\u011fil m\u00fcnferit oldu\u011funu g\u00f6sterme imk\u00e2n\u0131 vard\u0131r. Bunu ne kadar ikna edici bi\u00e7imde yapt\u0131\u011f\u0131n\u0131z sonucu etkileyebilir. \u0130kinci olarak, Kurul karar\u0131 kesin de\u011fildir; karara kar\u015f\u0131 yarg\u0131 yoluna ba\u015fvurulabilir. Bu nedenle karar verildikten sonra de\u011fil, \u00fcyelikten \u00e7\u0131kar\u0131lma somut bir olas\u0131l\u0131k haline gelir gelmez hukuki dan\u0131\u015fmanl\u0131k almal\u0131s\u0131n\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uye_sirketler_statulerini_neden_kaybeder_ve_bu_nasil_onlenir\"><\/span><strong>\u00dcye \u015firketler stat\u00fclerini neden kaybeder ve bu nas\u0131l \u00f6nlenir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulamada \u00fcyelikten \u00e7\u0131kar\u0131lmalar\u0131n \u00e7o\u011fu, \u015firketlerin kendi hata veya ihmallerinden kaynaklan\u0131r ve \u00f6nlenebilir. Bunlar genellikle ka\u00e7\u0131n\u0131labilecek birka\u00e7 nedene dayan\u0131r. \u0130zin verilen liste ve <a href=\"https:\/\/ambylegal.by\/tr\/news\/how-obtain-status-htp-resident\/\">i\u015f projesi<\/a> d\u0131\u015f\u0131ndaki faaliyetlerden gelir elde etmeye ba\u015flamak yayg\u0131n bir nedendir. \u00c7o\u011fu zaman \u00fcye \u015firket, bu gelirin izin verilen kapsam\u0131n d\u0131\u015f\u0131nda kald\u0131\u011f\u0131n\u0131 ve dolay\u0131s\u0131yla bir ihlal olu\u015fturdu\u011funu fark etmez. \u0130\u015f projesinin uygulanmas\u0131n\u0131 ihmal etmek veya projenin hedeflerine ula\u015famamak bir ba\u015fka nedendir. \u00dc\u00e7 ayl\u0131k %1 \u00f6demenin yap\u0131lmamas\u0131 ya da y\u0131ll\u0131k raporun sunulmamas\u0131 \u00fc\u00e7\u00fcnc\u00fc bir nedendir; bunlar s\u0131radan ihmaller gibi g\u00f6r\u00fcnse de \u00fcyelikten \u00e7\u0131kar\u0131lma i\u00e7in yeterlidir. Kara para aklaman\u0131n ve ter\u00f6rizmin finansman\u0131n\u0131n \u00f6nlenmesine (AML\/CFT) ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin ihlali ve ortakl\u0131k yap\u0131s\u0131na ili\u015fkin kay\u0131tlardaki eksiklikler de bu listeyi tamamlar. \u00c7\u00f6z\u00fcm g\u00f6steri\u015fli de\u011fildir, ancak g\u00fcvenilirdir: i\u015f projesini g\u00fcncel tutun ve plana uygun y\u00fcr\u00fct\u00fcn, raporlar\u0131 ve \u00f6demeleri zaman\u0131nda tamamlay\u0131n, yaln\u0131zca izin verilen faaliyetlerde bulunun, AML ve ortakl\u0131k yap\u0131s\u0131na ili\u015fkin kay\u0131tlar\u0131n\u0131z\u0131 d\u00fczenli tutun. Bunlar\u0131n hi\u00e7biri zor de\u011fildir; yaln\u0131zca \u00fcyeli\u011fin, aniden acil hale gelene kadar acil g\u00f6r\u00fcnmeyen y\u00fck\u00fcml\u00fcl\u00fckleridir. Bu nedenle stat\u00fcy\u00fc koruyan yakla\u015f\u0131m, sorun ortaya \u00e7\u0131kt\u0131ktan sonra tepki vermek yerine uyumu \u015firketin i\u015fleyi\u015fine dahil etmektir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1-1024x683.jpg\" alt=\"\" class=\"wp-image-54904\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1-1024x683.jpg 1024w, https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1-300x200.jpg 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1-768x512.jpg 768w, https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1-1536x1025.jpg 1536w, https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/10360-1.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uyumun_surdurulmesi_Duzenli_kontrol_listesi\"><\/span><strong>Uyumun s\u00fcrd\u00fcr\u00fclmesi: D\u00fczenli kontrol listesi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcyelikten \u00e7\u0131kar\u0131lmalar\u0131n \u00e7o\u011fu \u00f6nlenebilir. Bu nedenle makul yakla\u015f\u0131m, uyumu birbirinden ba\u011f\u0131ms\u0131z g\u00f6revler dizisi yerine d\u00fczenli bir uygulama olarak ele almakt\u0131r. \u0130\u015f projesiyle ba\u015flay\u0131n. \u015eirketin projede belirtilen hedeflere ger\u00e7ekten ula\u015ft\u0131\u011f\u0131ndan emin olun ve faaliyetlerin y\u00f6n\u00fc de\u011fi\u015fti\u011finde projeyi g\u00fcncelleyin; b\u00f6ylece belge, \u015firketin ger\u00e7ekte ne yapt\u0131\u011f\u0131n\u0131 yans\u0131tmaya devam etsin. Yeni bir s\u00f6zle\u015fme imzalamadan veya yeni bir hizmet sunmaya ba\u015flamadan \u00f6nce faaliyetin izin verilen listede yer ald\u0131\u011f\u0131n\u0131 ve i\u015f projesi kapsam\u0131nda oldu\u011funu kontrol edin. HTP y\u00f6netimine \u00fc\u00e7 ayl\u0131k %1 y\u00f6netim \u00fccretini zaman\u0131nda \u00f6deyin, y\u0131ll\u0131k raporlar\u0131 s\u00fcresinde sunun ve denetimi s\u00fcresi i\u00e7inde tamamlay\u0131n. AML\/CFT prosed\u00fcrlerinin ve ortakl\u0131k yap\u0131s\u0131na ili\u015fkin kay\u0131tlar\u0131n da g\u00fcncel tutulmas\u0131 gerekir. Y\u0131lda bir kez t\u00fcm bu hususlar\u0131 birlikte g\u00f6zden ge\u00e7irmek i\u00e7in zaman ay\u0131r\u0131n. Bu t\u00fcr k\u0131sa bir i\u00e7 inceleme, k\u00fc\u00e7\u00fck tutars\u0131zl\u0131klar\u0131 genellikle ihlale d\u00f6n\u00fc\u015fmelerinden \u00e7ok \u00f6nce ortaya \u00e7\u0131kar\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunlar\u0131n hi\u00e7biri ola\u011fan i\u015fleyi\u015fin bir par\u00e7as\u0131 haline geldikten sonra fazla \u00e7aba gerektirmez. Sorunlar genellikle uyuma en d\u00fc\u015f\u00fck \u00f6ncelik verildi\u011finde ve ancak bir sorun tespit edildikten sonra bu konuya dikkat edildi\u011finde ba\u015flar. Bu d\u00fczeni s\u00fcrd\u00fcren ve yeni bir faaliyet konusunda teredd\u00fct etti\u011finde dan\u0131\u015fmana ba\u015fvuran bir \u00fcye \u015firketin stat\u00fcs\u00fcn\u00fc kaybetme olas\u0131l\u0131\u011f\u0131 \u00e7ok d\u00fc\u015f\u00fckt\u00fcr.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm bunlardan kimin sorumlu olaca\u011f\u0131n\u0131 belirlemek de yararl\u0131d\u0131r. Baz\u0131 \u015firketlerde bu g\u00f6revi finans direkt\u00f6r\u00fc veya uyum sorumlusu \u00fcstlenir; baz\u0131lar\u0131nda ise s\u00fcrekli dan\u0131\u015fmanl\u0131k s\u00f6zle\u015fmesi kapsam\u0131nda d\u0131\u015far\u0131dan bir dan\u0131\u015fman y\u00fcr\u00fct\u00fcr. \u00d6nemli olan, bir ki\u015finin sorumlulu\u011fu \u00fcstlenmesidir. Deneyimlerimize g\u00f6re \u00fcye \u015firketler stat\u00fclerini nadiren kurallar\u0131 bilerek ihlal ettikleri i\u00e7in kaybeder. \u00c7ok daha s\u0131k kar\u015f\u0131la\u015f\u0131lan durumlar, bir rapor i\u00e7in kimsenin g\u00f6revlendirilmemi\u015f olmas\u0131, yeni bir gelir kayna\u011f\u0131n\u0131n hi\u00e7 incelenmemesi veya yo\u011fun bir \u00e7eyrekte bir \u00f6demenin g\u00f6zden ka\u00e7\u0131r\u0131lmas\u0131d\u0131r. Sorumlu bir ki\u015fi belirlemek ve \u00f6deme, raporlama ve denetim s\u00fcrelerini g\u00f6steren basit bir takvim tutmak, bu riskin b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc ortadan kald\u0131r\u0131r; HTP \u00fcyeli\u011finin sa\u011flad\u0131\u011f\u0131 de\u011ferle kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda bunun maliyeti \u00e7ok d\u00fc\u015f\u00fckt\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uyelikten_cikarilma_riskiyle_karsi_karsiyaysaniz_veya_statunuzu_korumak_istiyorsaniz\"><\/span><strong>\u00dcyelikten \u00e7\u0131kar\u0131lma riskiyle kar\u015f\u0131 kar\u015f\u0131yaysan\u0131z veya stat\u00fcn\u00fcz\u00fc korumak istiyorsan\u0131z<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At\u0131lacak sonraki ad\u0131m durumunuza ba\u011fl\u0131d\u0131r. \u00dcyeli\u011finiz risk alt\u0131ndaysa, \u00f6rne\u011fin bir ihlal tespit edilmi\u015fse, bir rapor s\u00fcresinde sunulmam\u0131\u015fsa veya izin verilen faaliyetler d\u0131\u015f\u0131ndan gelir elde edildi\u011fi belirlenmi\u015fse, erken harekete ge\u00e7in ve sorunu giderin. Bir aksakl\u0131\u011f\u0131n d\u00fczeltilmesi ile \u00fcyelikten \u00e7\u0131kar\u0131lma ve vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 aras\u0131ndaki fark\u0131 \u00e7o\u011fu zaman ne kadar h\u0131zl\u0131 ve ikna edici bi\u00e7imde kar\u015f\u0131l\u0131k verdi\u011finiz belirler. \u00dcyeli\u011finiz sorunsuz devam ediyorsa uyumu s\u00fcre\u00e7lerinize dahil edin ve d\u00fczenli olarak g\u00f6zden ge\u00e7irin; b\u00f6ylece stat\u00fcn\u00fcz\u00fcn korunmas\u0131n\u0131 sa\u011flay\u0131n. Her iki durumda da konu, uzmanl\u0131k gerektiren <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/\">bili\u015fim hukuku<\/a> ve <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\">\u015firketler hukuku<\/a> alanlar\u0131na girer. Erken a\u015famada al\u0131nan dan\u0131\u015fmanl\u0131\u011f\u0131n maliyeti, geriye d\u00f6n\u00fck vergi borcundan \u00e7ok daha d\u00fc\u015f\u00fckt\u00fcr. Stat\u00fcn\u00fcn nas\u0131l kazan\u0131ld\u0131\u011f\u0131 ve korundu\u011fu hakk\u0131nda daha fazla bilgi i\u00e7in <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/htp\/\">HTP \u00fcyeli\u011fi<\/a> hizmetlerimizi inceleyin. Stat\u00fcn\u00fcz\u00fc kaybetmekten endi\u015fe ediyorsan\u0131z veya koruyaca\u011f\u0131n\u0131zdan emin olmak istiyorsan\u0131z <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">bizimle ileti\u015fime ge\u00e7in<\/a>.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Bili\u015fim Hukuku Deste\u011fi<\/div>\r\n    <div class=\"bcta__snippet\">Belarus&#8217;ta BT \u015firketleri ve geli\u015ftiricilerle \u00e7al\u0131\u015fmak i\u00e7in profesyonel hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/\" 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=\"Uygulamali_bir_ornek_Izin_verilen_faaliyetler_disindan_gelir_elde_etme_tuzagi\"><\/span><strong>Uygulamal\u0131 bir \u00f6rnek: \u0130zin verilen faaliyetler d\u0131\u015f\u0131ndan gelir elde etme tuza\u011f\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sorun \u015fu \u015fekilde ortaya \u00e7\u0131kabilir. HTP \u00fcyesi olan ve %0 kurumlar vergisi ile %9 ki\u015fisel gelir vergisi oran\u0131ndan yararlanan bir yaz\u0131l\u0131m \u015firketi, dan\u0131\u015fmanl\u0131k veya \u00fc\u00e7\u00fcnc\u00fc taraf \u00fcr\u00fcnlerinin yeniden sat\u0131\u015f\u0131 gibi izin verilen faaliyetlerinin biraz d\u0131\u015f\u0131nda kalan k\u00e2rl\u0131 bir i\u015f \u00fcstlenir. Elde etti\u011fi geliri, izin verilen faaliyetler d\u0131\u015f\u0131nda kald\u0131\u011f\u0131n\u0131 belirtmeden kay\u0131tlara ge\u00e7irir. \u0130\u015f k\u00e2rl\u0131 oldu\u011fu i\u00e7in bir y\u0131l veya daha uzun s\u00fcre kimse buna m\u00fcdahale etmez. Ard\u0131ndan y\u0131ll\u0131k denetimde veya HTP y\u00f6netiminin incelemesinde bu gelir tespit edilir. Konu Denetim Kuruluna iletilir; Kurul, izin verilen kapsam d\u0131\u015f\u0131ndaki faaliyeti ve ilgili y\u0131l\u0131 belirterek \u015firketi \u00fcyelikten \u00e7\u0131kar\u0131r. Sonu\u00e7lar\u0131n hepsi birden ortaya \u00e7\u0131kar: avantajlar sona erer, \u015firket genel vergi rejimine ge\u00e7er ve avantajlar geri al\u0131narak \u015firketin bunlardan yararlanmasayd\u0131 ilgili d\u00f6nemde \u00f6deyece\u011fi vergiler, cezalar ve faizle birlikte tahsil edilir. \u0130zin verilen faaliyetler d\u0131\u015f\u0131ndaki i\u015ften elde edilen ek k\u00e2r, \u00e7o\u011fu zaman ortaya \u00e7\u0131kan borcun yaln\u0131zca k\u00fc\u00e7\u00fck bir k\u0131sm\u0131 kadard\u0131r. \u015eirketin amac\u0131 kurallar\u0131 ihlal etmek de\u011fildir; yaln\u0131zca yeni gelirin izin verilen faaliyetleri kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131 kontrol etmemi\u015ftir. Tuzak tam olarak budur ve kontrol\u00fcn i\u015fi \u00fcstlendikten sonra de\u011fil, \u00f6nce yap\u0131lmas\u0131 gerekir. \u015eirket sorunu erken fark edip i\u015fi Park kapsam\u0131 d\u0131\u015f\u0131nda de\u011ferlendirse, HTP \u00fcyesi olmayan ayr\u0131 bir t\u00fczel ki\u015fiye aktarsa veya geliri kaydetmeden \u00f6nce dan\u0131\u015fmanl\u0131k alsayd\u0131, stat\u00fcs\u00fcn\u00fc koruyabilir ve i\u015fi ba\u015fka bir t\u00fczel ki\u015fi b\u00fcnyesinde kurallara uygun \u015fekilde y\u00fcr\u00fctebilirdi. Buradan \u00e7\u0131kar\u0131lacak ders \u201cb\u00fcy\u00fcmeyin\u201d de\u011fil, \u201cbilin\u00e7li b\u00fcy\u00fcy\u00fcn\u201d olmal\u0131d\u0131r: her yeni gelir kayna\u011f\u0131n\u0131n izin verilen faaliyetlere uygunlu\u011funu kontrol edin ve kapsam d\u0131\u015f\u0131ndaki i\u015fleri \u00fcye \u015firketin d\u0131\u015f\u0131nda tutun.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yaygin_hatalar_ve_yanlis_anlamalar\"><\/span><strong>Yayg\u0131n hatalar ve yanl\u0131\u015f anlamalar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 yayg\u0131n yanl\u0131\u015f inan\u0131\u015flar, \u00fcye \u015firketlerin stat\u00fclerini kaybetmesine yol a\u00e7ar. Bunlardan biri, \u00fcyeli\u011fin bir kez kazan\u0131ld\u0131\u011f\u0131nda kal\u0131c\u0131 oldu\u011fudur. Oysa \u00fcyelik ko\u015fulludur ve Kurul \u015firketi \u00fcyelikten \u00e7\u0131karabilir. Bir di\u011feri, stat\u00fc kayb\u0131n\u0131n yaln\u0131zca gelece\u011fi etkiledi\u011fidir. Oysa vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131, ge\u00e7mi\u015fteki ihlal d\u00f6nemini de kapsar. \u0130zin verilen faaliyetler d\u0131\u015f\u0131ndan elde edilen k\u00fc\u00e7\u00fck bir gelirin zarars\u0131z oldu\u011fu da d\u00fc\u015f\u00fcn\u00fcl\u00fcr; ancak bu gelir, tutar\u0131 ne olursa olsun ihlal olu\u015fturur. S\u00fcresinde sunulmayan bir raporun veya geciken %1 \u00f6demenin \u00f6nemsiz oldu\u011fu san\u0131l\u0131r; oysa ikisi de \u00fcyelikten \u00e7\u0131kar\u0131lma gerek\u00e7esidir. \u00dcyelikten \u00e7\u0131kar\u0131lman\u0131n tasfiye anlam\u0131na geldi\u011fi de do\u011fru de\u011fildir; \u015firket, HTP rejiminden yararlanmadan varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr. Son olarak, sorun tespit edildi\u011finde art\u0131k \u00e7ok ge\u00e7 oldu\u011fu d\u00fc\u015f\u00fcn\u00fcl\u00fcr. \u00c7o\u011fu zaman durum b\u00f6yle de\u011fildir; erken a\u015famada ilgili makamlarla ileti\u015fim kurmak ve sorunu gidermek sonucu de\u011fi\u015ftirebilir. Bu yan\u0131lg\u0131lar\u0131n \u00e7o\u011fu, HTP \u00fcyeli\u011fini korunmas\u0131 gereken bir stat\u00fc yerine kazan\u0131lm\u0131\u015f bir \u00f6d\u00fcl olarak g\u00f6rmekten kaynaklan\u0131r. \u00dcyeli\u011fi, kurallara uyarak korudu\u011funuz ve uymad\u0131\u011f\u0131n\u0131zda geriye d\u00f6n\u00fck maliyet do\u011furan ko\u015fullu bir rejim olarak de\u011ferlendirdi\u011finizde, bu hatalar a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebilir ve \u00f6nlenebilir hale gelir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HTP_uyeliginin_kaybedilme_gerekceleri\"><\/span><strong>HTP \u00fcyeli\u011finin kaybedilme gerek\u00e7eleri<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130hlale dayanmayan stat\u00fc kayb\u0131 yollar\u0131 ve stat\u00fcy\u00fc kaybettiren, vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 riski do\u011furan ihlaller.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Kendi ba\u015fvurunuz<\/strong><\/td><td>Park&#8217;tan g\u00f6n\u00fcll\u00fc \u00e7\u0131k\u0131\u015f<\/td><\/tr><tr><td><strong>Tasfiye veya yeniden yap\u0131land\u0131rma<\/strong><\/td><td>\u015eirket mevcut bi\u00e7iminde var olmaktan \u00e7\u0131kar<\/td><\/tr><tr><td><strong>\u0130\u015f projesinin hayata ge\u00e7irilmemesi<\/strong><\/td><td>Denetim Kurulu, \u00fcyeli\u011fin devam\u0131n\u0131 hakl\u0131 k\u0131lan nedenlerin bulunmad\u0131\u011f\u0131na karar verir<\/td><\/tr><tr><td><strong>\u0130zin verilen kapsam d\u0131\u015f\u0131ndaki faaliyetler<\/strong><\/td><td>\u0130zin verilen liste veya i\u015f projesi d\u0131\u015f\u0131ndaki faaliyetlerden gelir<\/td><\/tr><tr><td><strong>Raporlar\u0131n sunulmamas\u0131 veya %1 \u00fccretin \u00f6denmemesi<\/strong><\/td><td>Raporlama y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmemesi veya \u00fc\u00e7 ayl\u0131k y\u00f6netim \u00fccretinin \u00f6denmemesi<\/td><\/tr><tr><td><strong>\u00dcyelik s\u00f6zle\u015fmesinin veya HTP kurallar\u0131n\u0131n ihlali<\/strong><\/td><td>Kara para aklaman\u0131n \u00f6nlenmesine (AML) ili\u015fkin ihlaller dahil, \u00fcyelik s\u00f6zle\u015fmesinden do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi veya gere\u011fi gibi yerine getirilmemesi<\/td><\/tr><tr><td><strong>Yanl\u0131\u015f bilgi<\/strong><\/td><td>HTP y\u00f6netimine yan\u0131lt\u0131c\u0131 bilgi sa\u011flanmas\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Yaln\u0131zca genel bilgilendirme ama\u00e7l\u0131d\u0131r: gerek\u00e7eler ve sonu\u00e7lar HTP mevzuat\u0131yla belirlenir ve de\u011fi\u015febilir; \u015firketiniz a\u00e7\u0131s\u0131ndan g\u00fcncel durumu kontrol edin.<\/em><\/p>\n\n\n    <section class=\"hfaq\">\n        <div class=\"container\">\n            <div class=\"hfaq__wrapper\">\n                <h2 class=\"hfaq__title title title-lg\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n                <div class=\"hfaq__items\">\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">HTP \u00fcyeli\u011finizi kaybedebilir misiniz?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Evet. HTP \u00fcyeli\u011fi kal\u0131c\u0131 de\u011fil, ko\u015fullu bir stat\u00fcd\u00fcr. Kurallara uyuldu\u011fu s\u00fcrece devam eder; ancak Denetim Kurulu bir \u015firketi ihlal nedeniyle \u00fcyelikten \u00e7\u0131karabilir. \u00dcye \u015firket ayr\u0131ca g\u00f6n\u00fcll\u00fc olarak ayr\u0131labilir veya tasfiye ya da yeniden yap\u0131land\u0131rma nedeniyle stat\u00fcs\u00fcn\u00fc kaybedebilir. Dolay\u0131s\u0131yla \u00fcyelik, tek seferlik bir kazan\u0131m de\u011fil, korunmas\u0131 gereken bir stat\u00fcd\u00fcr. Kaybedilmesi, ge\u00e7mi\u015fte yararlan\u0131lan vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 ihtimali dahil, ciddi sonu\u00e7lar do\u011furur.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">\u00dcyelikten \u00e7\u0131kar\u0131lma gerek\u00e7eleri nelerdir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130hlale dayanmayan gerek\u00e7eler, g\u00f6n\u00fcll\u00fc ayr\u0131lma ile tasfiye veya yeniden yap\u0131land\u0131rmad\u0131r. \u0130hlale dayal\u0131 gerek\u00e7eler ise \u015funlard\u0131r: \u00fcyelik s\u00f6zle\u015fmesinden veya Park kurallar\u0131ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi ya da gere\u011fi gibi yerine getirilmemesi; i\u015f projesinin hayata ge\u00e7irilmemesi; izin verilen kapsam d\u0131\u015f\u0131ndaki faaliyetlerden gelir elde edilmesi; \u00fc\u00e7 ayl\u0131k %1 \u00fccretin \u00f6denmemesi veya y\u0131ll\u0131k raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesi; kara para aklaman\u0131n \u00f6nlenmesine (AML) ili\u015fkin ihlaller ve yanl\u0131\u015f bilgi verilmesi. \u0130hlal nedeniyle \u00fcyelikten \u00e7\u0131kar\u0131lmaya Denetim Kurulu karar verir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Kim karar verir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">HTP Denetim Kurulu karar verir. Tescile karar veren bu organ, ihlal nedeniyle \u00fcyelikten \u00e7\u0131kar\u0131lmaya da karar verir. G\u00f6n\u00fcll\u00fc ayr\u0131lma (\u00fcye \u015firketin kendi ba\u015fvurusu \u00fczerine) ve tasfiye veya yeniden yap\u0131land\u0131rma nedeniyle stat\u00fc kayb\u0131 Kurul karar\u0131na ba\u011fl\u0131 de\u011fildir. Buna kar\u015f\u0131l\u0131k, ihlale dayal\u0131 her \u00fcyelikten \u00e7\u0131karma i\u00e7in Kurul karar\u0131 gerekir; kararda gerek\u00e7e ve ihlalin ger\u00e7ekle\u015fti\u011fi y\u0131l belirtilir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Vergi avantajlar\u0131na ne olur?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Stat\u00fc kaybedildi\u011finde vergi avantajlar\u0131 sona erer. Kurumlar vergisi muafiyeti, %9 ki\u015fisel gelir vergisi oran\u0131 ve KDV kolayl\u0131klar\u0131 art\u0131k uygulanmaz. \u015eirket, di\u011fer avantajlar\u0131n\u0131 da (vizesiz giri\u015f, basitle\u015ftirilmi\u015f \u00e7al\u0131\u015fma izni kurallar\u0131 ve d\u00f6viz kontrol\u00fcne ili\u015fkin kolayl\u0131klar) kaybederek genel vergi rejimine ge\u00e7er. \u015eirketin kendisi varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr; \u00fcyelikten \u00e7\u0131kar\u0131lma tasfiye de\u011fildir. Ancak \u00fcyeli\u011fi cazip k\u0131lan rejimden o andan itibaren yararlan\u0131lamaz.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Ge\u00e7mi\u015fteki vergi avantajlar\u0131 geri al\u0131n\u0131r m\u0131?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Evet, stat\u00fc ihlal nedeniyle kaybedilmi\u015fse. \u00dcye \u015firket, avantajlar nedeniyle \u00f6demedi\u011fi vergileri, har\u00e7lar\u0131 ve di\u011fer zorunlu \u00f6demeleri, hak kayb\u0131n\u0131n ge\u00e7erli oldu\u011fu d\u00f6nem i\u00e7in cezalar ve gecikme faiziyle birlikte \u00f6demek zorundad\u0131r. Bu nedenle uzun s\u00fcreli bir ihlal, tasarruf etti\u011finizi d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fcz vergilerin geriye d\u00f6n\u00fck olarak bor\u00e7 haline gelmesine yol a\u00e7abilir. Bu, \u00fcyelikten \u00e7\u0131kar\u0131lman\u0131n en ciddi sonucudur.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">\u0130zin verilen kapsam d\u0131\u015f\u0131ndaki faaliyet nedir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130zin verilen HTP listesi ve beyan etti\u011finiz i\u015f projesi d\u0131\u015f\u0131ndaki faaliyetlerden gelir elde edilmesidir. HTP \u00fcyesi \u015firketler yaln\u0131zca Park&#8217;\u0131n izin verdi\u011fi ve i\u015f projeleri kapsam\u0131nda yer alan faaliyetlerden gelir elde edebilir. Bunun d\u0131\u015f\u0131ndaki gelirler, izin verilen kapsam d\u0131\u015f\u0131nda kal\u0131r ve rejimin ihlalini olu\u015fturur. Bu, \u015firketlerin \u00e7o\u011fu zaman fark\u0131nda olmadan stat\u00fclerini kaybetmelerine yol a\u00e7an yayg\u0131n bir nedendir. Yaln\u0131zca izin verilen faaliyetlerde bulunmak esast\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">\u00dcye \u015firketlerin \u00e7o\u011fu stat\u00fcs\u00fcn\u00fc nas\u0131l kaybeder?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u00d6nlenebilir ve genellikle uzun s\u00fcre devam eden uyum eksiklikleri nedeniyle: izin verilen kapsam d\u0131\u015f\u0131ndaki faaliyetlerden gelir elde etmeye ba\u015flamak, i\u015f projesinin uygulanmas\u0131n\u0131 ihmal etmek veya hedeflerine ula\u015famamak, \u00fc\u00e7 ayl\u0131k %1 \u00f6demeyi yapmamak ya da y\u0131ll\u0131k raporlar\u0131 sunmamak, AML y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemek veya ortakl\u0131k yap\u0131s\u0131na ili\u015fkin kay\u0131tlar\u0131 eksik tutmak. \u00dcyelikten \u00e7\u0131kar\u0131lmalar\u0131n \u00e7o\u011fu \u015firketlerin kendi hata veya ihmallerinden kaynaklan\u0131r ve \u00f6nlenebilir. Bu olumlu bir durumdur; \u00e7\u00fcnk\u00fc stat\u00fcy\u00fc korumak b\u00fcy\u00fck \u00f6l\u00e7\u00fcde bu hatalardan ka\u00e7\u0131nmaya ba\u011fl\u0131d\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">HTP \u00fcyeli\u011fimi nas\u0131l korurum?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130\u015f projesini g\u00fcncel tutun ve plana uygun y\u00fcr\u00fct\u00fcn; raporlar\u0131 zaman\u0131nda sunun ve \u00fc\u00e7 ayl\u0131k %1 \u00fccret dahil \u00f6demeleri zaman\u0131nda yap\u0131n. Yaln\u0131zca izin verilen faaliyetlerde bulunun ve AML ile ortakl\u0131k yap\u0131s\u0131na ili\u015fkin kay\u0131tlar\u0131n\u0131z\u0131 her zaman d\u00fczenli tutun. Uyumu \u015firketin i\u015fleyi\u015fine dahil edin ve d\u00fczenli olarak g\u00f6zden ge\u00e7irin. Bir sorun tespit edilirse \u00e7\u00f6zmek i\u00e7in h\u0131zla harekete ge\u00e7in; h\u0131zl\u0131 ve inand\u0131r\u0131c\u0131 bir yan\u0131t \u00e7o\u011fu zaman \u00fcyelikten \u00e7\u0131kar\u0131lmay\u0131 \u00f6nler.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Geri al\u0131nacak vergi avantajlar\u0131 nas\u0131l hesaplan\u0131r?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130hlal d\u00f6nemi i\u00e7in avantajlardan hi\u00e7 yararlanmam\u0131\u015fs\u0131n\u0131z gibi i\u015flem yap\u0131l\u0131r. Bu nedenle muafiyet veya indirim uygulanan vergiler standart oranlar \u00fczerinden yeniden hesaplan\u0131r ve \u00f6denmesi gerekir. Buna standart oranda kurumlar vergisi, %9 yerine standart oranda ki\u015fisel gelir vergisi ve kolayl\u0131klar kapsam\u0131nda \u00f6denmeyen KDV dahildir. Hesaplama, hakk\u0131n kaybedildi\u011fi ve ihlalin ba\u015flang\u0131c\u0131na g\u00f6re belirlenen d\u00f6nemi kapsar; ayr\u0131ca cezalar ve gecikme faizi eklenir. \u0130hlal ne kadar uzun s\u00fcrerse bor\u00e7 o kadar b\u00fcy\u00fcr.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">\u00dcyelikten \u00e7\u0131kar\u0131lma s\u00fcreci nas\u0131l i\u015fler?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Bir ihlal, raporlama, denetim veya HTP y\u00f6netiminin g\u00f6zetimi s\u0131ras\u0131nda ortaya \u00e7\u0131kar. Denetim Kurulu \u015firketin \u00fcyelikten \u00e7\u0131kar\u0131l\u0131p \u00e7\u0131kar\u0131lmayaca\u011f\u0131na karar verir; \u00e7\u0131kar\u0131lmas\u0131na karar verirse gerek\u00e7eyi, ihlali ve ilgili y\u0131l\u0131 belirtir. \u015eirket sicilden \u00e7\u0131kar\u0131l\u0131r, avantajlar sona erer ve ilgili vergiler tahsil edilir. Genellikle a\u00e7\u0131klama yapma ve sorunu giderme imk\u00e2n\u0131 vard\u0131r. Ayr\u0131ca Kurul karar\u0131na kar\u015f\u0131 yarg\u0131 yoluna ba\u015fvurulabilir. Bu nedenle hukuki dan\u0131\u015fmanl\u0131\u011f\u0131 sonradan de\u011fil, \u00fcyelikten \u00e7\u0131kar\u0131lma somut bir olas\u0131l\u0131k haline gelir gelmez al\u0131n.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">G\u00f6n\u00fcll\u00fc ayr\u0131lmak, \u00fcyelikten \u00e7\u0131kar\u0131lmaktan daha m\u0131 iyidir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Art\u0131k kurallara uyam\u0131yorsan\u0131z genellikle evet. G\u00f6n\u00fcll\u00fc ayr\u0131lmada vergi avantajlar\u0131 geri al\u0131nmaz; ihlal nedeniyle \u00fcyelikten \u00e7\u0131kar\u0131lma ise geriye d\u00f6n\u00fck vergi tahsilat\u0131na yol a\u00e7ar. Bu nedenle faaliyetleriniz izin verilen listenin d\u0131\u015f\u0131na \u00e7\u0131km\u0131\u015fsa veya i\u015f projesini hayata ge\u00e7iremiyorsan\u0131z, planl\u0131 bir g\u00f6n\u00fcll\u00fc ayr\u0131lma, ayn\u0131 sorun nedeniyle Kurul sizi \u00fcyelikten \u00e7\u0131karana kadar devam etmekten daha iyidir. Kendi karar\u0131n\u0131zla ayr\u0131lmak, zorunlu \u00e7\u0131k\u0131\u015f\u0131n yol a\u00e7aca\u011f\u0131 vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 sonucunu \u00f6nler.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">\u0130zin verilen kapsam d\u0131\u015f\u0131nda i\u015fler \u00fcstlendik; risk alt\u0131nda m\u0131y\u0131z?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Evet, risk s\u00f6z konusu olabilir. \u0130zin verilen liste ve i\u015f projesi d\u0131\u015f\u0131ndaki faaliyetlerden elde edilen gelir, tutar\u0131 ne olursa olsun ihlal olu\u015fturur ve \u015firketlerin \u00fcyelikten \u00e7\u0131kar\u0131lmas\u0131n\u0131n yayg\u0131n bir nedenidir. \u0130hlal devam ettik\u00e7e risk b\u00fcy\u00fcr; \u00e7\u00fcnk\u00fc vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131 ihlal d\u00f6nemini kapsar. Uygunlu\u011fundan emin olmad\u0131\u011f\u0131n\u0131z i\u015fler \u00fcstlendiyseniz bunlar\u0131 derhal inceletin ve gerekirse faaliyetlerinizi de\u011fi\u015ftirin. Erken harekete ge\u00e7menin maliyeti, geriye d\u00f6n\u00fck vergi borcundan \u00e7ok daha d\u00fc\u015f\u00fckt\u00fcr.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                <\/div>\n            <\/div>\n        <\/div>\n\t\t\t\t        <script>\n\t\t\tdocument.addEventListener('DOMContentLoaded', function(){\n\t\t\t\tdocument.querySelector( 'body' ).addEventListener( 'click', function ( e ) {\n\t\t\t\t\tif ( e.target.classList.contains( 'accordion__head' ) ) {\n\t\t\t\t\t\tlet root = e.target.closest( '.accordion' );\n\t\t\t\t\t\tlet body = e.target.nextElementSibling;\n\n\t\t\t\t\t\tif ( body.style.maxHeight ) {\n\t\t\t\t\t\t\tbody.style.maxHeight = null;\n\t\t\t\t\t\t\troot.classList.remove( 'accordion--expanded' );\n\t\t\t\t\t\t}\n\t\t\t\t\t\telse {\n\t\t\t\t\t\t\tbody.style.maxHeight = body.scrollHeight + 'px';\n\t\t\t\t\t\t\troot.classList.add( 'accordion--expanded' );\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t} );\n\t\t\t});\n        <\/script>\n\t\t    <\/section>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonuc\"><\/span><strong>Sonu\u00e7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HTP \u00fcyeli\u011fi, yaln\u0131zca kurallara uyuldu\u011fu s\u00fcrece devam eden ko\u015fullu bir stat\u00fcd\u00fcr. Denetim Kurulu; i\u015f projesinin hayata ge\u00e7irilmemesi, izin verilen kapsam d\u0131\u015f\u0131ndaki faaliyetler, raporlar\u0131n sunulmamas\u0131 veya \u00fccretlerin \u00f6denmemesi, kural ihlalleri ya da yanl\u0131\u015f bilgi verilmesi nedeniyle bir \u015firketi \u00fcyelikten \u00e7\u0131karabilir. Stat\u00fcn\u00fcn kayb\u0131, HTP rejiminden yararlanma imk\u00e2n\u0131n\u0131n sona ermesi anlam\u0131na gelir. Kay\u0131p bir ihlalden kaynaklan\u0131yorsa, ihlal d\u00f6neminde avantajlar sayesinde \u00f6denmeyen vergiler de cezalar ve faizle birlikte tahsil edilir. Bu nedenle g\u00f6steri\u015fli olmasa da uyum \u00e7al\u0131\u015fmalar\u0131n\u0131 \u00fcyeli\u011fin temel unsuru olarak g\u00f6r\u00fcn: projeyi g\u00fcncel tutun, raporlar\u0131 ve \u00f6demeleri zaman\u0131nda tamamlay\u0131n, izin verilen faaliyetler i\u00e7inde kal\u0131n ve sorunlar\u0131 erken giderin. Stat\u00fcy\u00fc hangi nedenlerle kaybedebilece\u011finizi bilmek, onu koruman\u0131z\u0131 sa\u011flar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HTP \u00fcyesi bir \u015firketseniz ve stat\u00fcn\u00fcz\u00fc kaybetmeyece\u011finizden emin olmak istiyorsan\u0131z ya da \u00fcyelikten \u00e7\u0131kar\u0131lma riskiyle kar\u015f\u0131 kar\u015f\u0131yaysan\u0131z ve hukuki durumunuzu koruman\u0131z gerekiyorsa, bize durumunuzu anlat\u0131n; uyum ve riskler konusunda size dan\u0131\u015fmanl\u0131k sunal\u0131m. <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">Bizimle ileti\u015fime ge\u00e7in<\/a> ve <a href=\"https:\/\/ambylegal.by\/tr\/news\/how-obtain-status-htp-resident\/\">HTP \u00fcyelik stat\u00fcs\u00fcn\u00fcn kazan\u0131lmas\u0131na<\/a> ili\u015fkin k\u0131lavuzumuzu okuyun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belarus&#8217;un Y\u00fcksek Teknoloji Park\u0131&#8217;n\u0131 (HTP) ara\u015ft\u0131ranlar\u0131n neredeyse tamam\u0131 \u00fcyeli\u011fe kabul edilmeye odaklan\u0131r: kurumlar vergisi muafiyeti, %9 gelir vergisi, vize ve \u00e7al\u0131\u015fma izni avantajlar\u0131. Bir \u015firketin bu stat\u00fcy\u00fc nas\u0131l kaybedebilece\u011fini d\u00fc\u015f\u00fcnenler ise \u00e7ok daha azd\u0131r; oysa as\u0131l ciddi sonu\u00e7lar do\u011furan risk budur. HTP \u00fcyeli\u011fi bir kez kazand\u0131\u011f\u0131n\u0131z kal\u0131c\u0131 bir unvan de\u011fildir; yaln\u0131zca kurallara uyarak korudu\u011funuz ko\u015fullu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":54899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59887","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>2026&#039;da Belarus&#039;ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal<\/title>\n<meta name=\"description\" content=\"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026&#039;da Belarus&#039;ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal\" \/>\n<meta property=\"og:description\" content=\"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/\" \/>\n<meta property=\"og:site_name\" content=\"Amby Legal\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-14T09:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1098\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AMBY Legal Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AMBY Legal Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/\"},\"author\":{\"name\":\"AMBY Legal Team\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\"},\"headline\":\"2026&#8217;da Belarus&#8217;ta HTP \u00dcyeli\u011finin Kayb\u0131: \u00dcyelikten \u00c7\u0131kar\u0131lma Gerek\u00e7eleri ve Sonu\u00e7lar\u0131\",\"datePublished\":\"2026-10-14T09:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/\"},\"wordCount\":3752,\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/5786.jpg\",\"articleSection\":[\"Nachricht\"],\"inLanguage\":\"tr-TR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/\",\"name\":\"2026'da Belarus'ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/5786.jpg\",\"datePublished\":\"2026-10-14T09:00:00+00:00\",\"description\":\"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#breadcrumb\"},\"inLanguage\":\"tr-TR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/5786.jpg\",\"contentUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/5786.jpg\",\"width\":2000,\"height\":1098},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/losing-htp-residency-belarus\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2026&rsquo;da Belarus&rsquo;ta HTP \u00dcyeli\u011finin Kayb\u0131: \u00dcyelikten \u00c7\u0131kar\u0131lma Gerek\u00e7eleri ve Sonu\u00e7lar\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\",\"name\":\"Amby Legal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr-TR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\",\"name\":\"Amby Legal\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-dark.svg\",\"contentUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-dark.svg\",\"width\":117,\"height\":24,\"caption\":\"Amby Legal\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\",\"name\":\"AMBY Legal Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"caption\":\"AMBY Legal Team\"},\"description\":\"AMBY Legal is a team of licensed advocates based in Minsk, Belarus, advising foreign businesses and private clients since 2015.\",\"sameAs\":[\"https:\\\/\\\/ambylegal.by\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/amby-legal\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2026'da Belarus'ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal","description":"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/","og_locale":"tr_TR","og_type":"article","og_title":"2026'da Belarus'ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal","og_description":"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.","og_url":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/","og_site_name":"Amby Legal","article_published_time":"2026-10-14T09:00:00+00:00","og_image":[{"width":2000,"height":1098,"url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg","type":"image\/jpeg"}],"author":"AMBY Legal Team","twitter_card":"summary_large_image","twitter_misc":{"Written by":"AMBY Legal Team","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#article","isPartOf":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/"},"author":{"name":"AMBY Legal Team","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/person\/e1ec68c172f9b17852dba42bd82937ae"},"headline":"2026&#8217;da Belarus&#8217;ta HTP \u00dcyeli\u011finin Kayb\u0131: \u00dcyelikten \u00c7\u0131kar\u0131lma Gerek\u00e7eleri ve Sonu\u00e7lar\u0131","datePublished":"2026-10-14T09:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/"},"wordCount":3752,"publisher":{"@id":"https:\/\/ambylegal.by\/tr\/#organization"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#primaryimage"},"thumbnailUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg","articleSection":["Nachricht"],"inLanguage":"tr-TR"},{"@type":"WebPage","@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/","url":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/","name":"2026'da Belarus'ta HTP \u00dcyeli\u011finin Kayb\u0131 - Amby Legal","isPartOf":{"@id":"https:\/\/ambylegal.by\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#primaryimage"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#primaryimage"},"thumbnailUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg","datePublished":"2026-10-14T09:00:00+00:00","description":"HTP \u00fcyeli\u011fi kurallara uyuldu\u011fu s\u00fcrece devam eder. Denetim Kurulunun \u00fcyelikten \u00e7\u0131karma gerek\u00e7eleri ve en maliyetli sonu\u00e7: vergi avantajlar\u0131n\u0131n geri al\u0131nmas\u0131.","breadcrumb":{"@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#breadcrumb"},"inLanguage":"tr-TR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/"]}]},{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#primaryimage","url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg","contentUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/10\/5786.jpg","width":2000,"height":1098},{"@type":"BreadcrumbList","@id":"https:\/\/ambylegal.by\/tr\/news\/losing-htp-residency-belarus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ambylegal.by\/tr\/"},{"@type":"ListItem","position":2,"name":"2026&rsquo;da Belarus&rsquo;ta HTP \u00dcyeli\u011finin Kayb\u0131: \u00dcyelikten \u00c7\u0131kar\u0131lma Gerek\u00e7eleri ve Sonu\u00e7lar\u0131"}]},{"@type":"WebSite","@id":"https:\/\/ambylegal.by\/tr\/#website","url":"https:\/\/ambylegal.by\/tr\/","name":"Amby Legal","description":"","publisher":{"@id":"https:\/\/ambylegal.by\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ambylegal.by\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr-TR"},{"@type":"Organization","@id":"https:\/\/ambylegal.by\/tr\/#organization","name":"Amby Legal","url":"https:\/\/ambylegal.by\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/02\/logo-dark.svg","contentUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/02\/logo-dark.svg","width":117,"height":24,"caption":"Amby Legal"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/person\/e1ec68c172f9b17852dba42bd82937ae","name":"AMBY Legal Team","image":{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","caption":"AMBY Legal Team"},"description":"AMBY Legal is a team of licensed advocates based in Minsk, Belarus, advising foreign businesses and private clients since 2015.","sameAs":["https:\/\/ambylegal.by","https:\/\/www.linkedin.com\/company\/amby-legal\/"]}]}},"_links":{"self":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts\/59887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/comments?post=59887"}],"version-history":[{"count":0,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts\/59887\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/media\/54899"}],"wp:attachment":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/media?parent=59887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/categories?post=59887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/tags?post=59887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}