{"id":4501,"date":"2010-05-15T21:18:27","date_gmt":"2010-05-15T18:18:27","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/yabanc-sermayeli-anonim-ve-limited-irketlerin-bildirim-fonrmlar-oenuenden-mays-aynn-oenemi\/"},"modified":"2010-05-15T21:18:27","modified_gmt":"2010-05-15T18:18:27","slug":"yabanc-sermayeli-anonim-ve-limited-irketlerin-bildirim-fonrmlar-oenuenden-mays-aynn-oenemi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4501","title":{"rendered":"Yabanc\u0131 Sermayeli Anonim ve Limited \u015eirketlerin Bildirim Formlar\u0131 Y\u00f6n\u00fcnden May\u0131s Ay\u0131n\u0131n \u00d6nemi"},"content":{"rendered":"

Dr. Mustafa ALPASLAN
SMMM<\/strong>
{yootooltip title=[]}Ankara – 1980{\/yootooltip}<\/p>\n

YABANCI SERMAYEL\u0130 ANON\u0130M VE L\u0130M\u0130TED \u015e\u0130RKETLER\u0130N B\u0130LD\u0130R\u0130M \t\t\t\t\t\tFORMLARI Y\u00d6N\u00dcNDEN MAYIS AYININ \u00d6NEM\u0130<\/p>\n

<\/strong> Tarih:<\/strong> 05.05.2010<\/p>\n

Bilindi\u011fi \u00fczere, 17.06.2003 g\u00fcnl\u00fc Resmi Gazete’de \t\t\t\t\t\tyay\u0131mlanan 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar \t\t\t\t\t\tKanunu<\/em><\/strong> ile yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131n\u0131n korunmas\u0131, \t\t\t\t\t\tyat\u0131r\u0131m ve yat\u0131r\u0131mc\u0131 tan\u0131mlar\u0131nda uluslararas\u0131 \t\t\t\t\t\tstandartlara uyulmas\u0131, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n \t\t\t\t\t\tger\u00e7ekle\u015ftirilmesinde izin ve onay sisteminin \t\t\t\t\t\tbilgilendirme sistemine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi hakk\u0131nda bir dizi \t\t\t\t\t\tyasal d\u00fczenlemeler yap\u0131lm\u0131\u015f ve 1954 y\u0131l\u0131ndan bu yana  \t\t\t\t\t\tuygulanmakta olan 6224 say\u0131l\u0131 Yabanc\u0131 Sermaye Te\u015fvik \t\t\t\t\t\tKanunu y\u00fcr\u00fcrl\u00fckten \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Bu durumda yap\u0131lan \t\t\t\t\t\td\u00fczenleme uyar\u0131nca, 6224 say\u0131l\u0131 kanun kapsam\u0131nda \t\t\t\t\t\tkurulmu\u015f olan \u015firketler de m\u00fcktesep haklar\u0131 mahfuz  \t\t\t\t\t\tkalmak kayd\u0131yla, 4875 say\u0131l\u0131 yeni Do\u011frudan Yabanc\u0131 \t\t\t\t\t\tYat\u0131r\u0131mlar Kanunu yasal d\u00fczenlemelere  tabi olaca\u011f\u0131 \t\t\t\t\t\th\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu \t\t\t\t\t\tkapsam\u0131nda bulunan yabanc\u0131 sermayeli \u015firketler ve di\u011fer \t\t\t\t\t\tkurum ve kurulu\u015flar taraf\u0131ndan her y\u0131l 31 may\u0131sa kadar  \t\t\t\t\t\tbildirimde bulunulmas\u0131 zorunlulu\u011fu getirilmi\u015ftir. (Bkz. \t\t\t\t\t\t4875 say\u0131l\u0131 kanun md.4).<\/p>\n

1) Beyan\/Bildirimde Bulunma Zorunlulu\u011fu Kapsam\u0131ndaki \t\t\t\t\t\t\u015eirketler ve \u015eubeler Nelerdir? <\/strong><\/p>\n

a)<\/strong> Sermayelerine ve faaliyetlerine ili\u015fkin bilgileri an\u0131lan \t\t\t\t\t\ty\u00f6netmeli\u011fin ekinde bulunan ve Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n (internetteki) www.hazine.gov.tr<\/span> adresindeki \t\t\t\t\t\tsitesinin “mevzuat” b\u00f6l\u00fcm\u00fcnde yer alan (EK-1)’deki \t\t\t\t\t\t“Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131m \u0130\u00e7in Faaliyet Formu” \t\t\t\t\t\t\u00e7er\u00e7evesinde y\u0131ll\u0131k olarak ve her y\u0131l en ge\u00e7 31 may\u0131sa \t\t\t\t\t\tkadar,<\/p>\n

b)<\/strong> Sermaye hesab\u0131na yap\u0131lan \u00f6demelere ili\u015fkin bilgileri \t\t\t\t\t\tyine ayn\u0131 y\u00f6netmelik ekindeki (Ek-2)’de yer alan \t\t\t\t\t\t“Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar \u0130\u00e7in Sermaye Bilgi Formu” \t\t\t\t\t\t\u00e7er\u00e7evesinde, \u00f6demeyi izleyen 30 g\u00fcn i\u00e7inde,<\/p>\n

c)<\/strong> Hali haz\u0131rda mevcut yerli veya yabanc\u0131 ortaklar\u0131n kendi \t\t\t\t\t\taralar\u0131ndaki veya \u015firket d\u0131\u015f\u0131ndaki herhangi bir yerli \t\t\t\t\t\tveya yabanc\u0131 yat\u0131r\u0131mc\u0131ya yapt\u0131klar\u0131 hisse devirlerine \t\t\t\t\t\tili\u015fkin bilgileri an\u0131lan y\u00f6netmeli\u011fin ekindeki (Ek-3)’de \t\t\t\t\t\tyer olan “Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar \u0130\u00e7in Hisse Devri \t\t\t\t\t\tBilgi Formu” \u00e7er\u00e7evesinde ve hisse devrinin \t\t\t\t\t\tger\u00e7ekle\u015fmesini izleyen en ge\u00e7 1 ay i\u00e7inde,<\/p>\n

Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’ne \t\t\t\t\t\t(TC Ba\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye \t\t\t\t\t\tGenel M\u00fcd\u00fcrl\u00fc\u011f\u00fc \u0130n\u00f6n\u00fc Bulvar\u0131 No:36 06510 Emek\/ Ankara \t\t\t\t\t\tadresine) beyan etmek zorundad\u0131rlar(*).<\/p>\n

2) 4875 Say\u0131l\u0131 Yasa Kapsam\u0131nda Bulunmayan Tamamen Yerli \t\t\t\t\t\tSermayeli \u015eirketler \u0130\u00e7in Durum Ne Olacakt\u0131r? <\/strong><\/p>\n

a)<\/strong> \u015eirkete yabanc\u0131 bir yat\u0131r\u0131mc\u0131n\u0131n i\u015ftirak etmesi veya<\/p>\n

b)<\/strong> \u015eirketin yapt\u0131\u011f\u0131 sermaye art\u0131\u015f\u0131na \u015firket d\u0131\u015f\u0131ndaki bir \t\t\t\t\t\tyabanc\u0131 yat\u0131r\u0131mc\u0131n\u0131n i\u015ftirak etmesi suretiyle hisse \t\t\t\t\t\tdevrinin ger\u00e7ekle\u015fmesi ve \u015firketin kanun kapsam\u0131na \t\t\t\t\t\tgirmesi halinde hisse devirlerine ili\u015fkin bilgileri \t\t\t\t\t\t(Ek-3)’de yer alan “Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar \u0130\u00e7in \t\t\t\t\t\tHisse Devri Bilgi Formu” \u00e7er\u00e7evesinde ve hisse devrinin \t\t\t\t\t\tger\u00e7ekle\u015fmesini m\u00fcteakip en ge\u00e7 1 ay i\u00e7inde Hazine \t\t\t\t\t\tM\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne (TC \t\t\t\t\t\tBa\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel \t\t\t\t\t\tM\u00fcd\u00fcrl\u00fc\u011f\u00fc \u0130n\u00f6n\u00fc Bulvar\u0131 No:36  06510 Emek\/ Ankara \t\t\t\t\t\tadresine) beyan etmek zorundad\u0131rlar.<\/p>\n

Bahsi ge\u00e7en  Y\u00f6netmeli\u011fin 8. maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \t\t\t\t\t\tgibi;<\/p>\n

a)<\/strong> Kurulu\u015f izini alan irtibat b\u00fcrolar\u0131, vergi dairesine \t\t\t\t\t\ttes\u00e7il  belgesinin bir \u00f6rne\u011fini en ge\u00e7 1 ay i\u00e7inde \t\t\t\t\t\tHazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’ne \t\t\t\t\t\tg\u00f6nderirler. B\u00fcrolar, adres de\u011fi\u015fikli\u011fi durumunda yeni \t\t\t\t\t\tadreslerini en ge\u00e7 1 ay i\u00e7inde genel m\u00fcd\u00fcrl\u00fc\u011fe beyan \t\t\t\t\t\tedeceklerdir.<\/p>\n

b)<\/strong> \u0130rtibat ofislerince, her y\u0131l en ge\u00e7 may\u0131s ay\u0131 sonuna \t\t\t\t\t\tkadar, b\u00fcronun ge\u00e7mi\u015f y\u0131l faaliyetleri hakk\u0131nda, an\u0131lan \t\t\t\t\t\ty\u00f6netmeli\u011fin ekindeki (Ek-4)’de yer alan “\u0130rtibat \t\t\t\t\t\tB\u00fcrolar\u0131n\u0131n Faaliyetlerine \u0130li\u015fkin Bilgi Formu” \t\t\t\t\t\tdoldurularak Hazine M\u00fcste\u015farl\u0131\u011f\u0131’na (TC Ba\u015fbakanl\u0131k \t\t\t\t\t\tHazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc \t\t\t\t\t\t\u0130n\u00f6n\u00fc Bulvar\u0131 No:36  06510 Emek\/ Ankara adresine) \t\t\t\t\t\tyollanacakt\u0131r.  Bu \u015fekilde ba\u015fvurulara ge\u00e7mi\u015f y\u0131l \t\t\t\t\t\tharcamalar\u0131n\u0131n yurtd\u0131\u015f\u0131ndan g\u00f6nderilen d\u00f6vizlerle \t\t\t\t\t\tkar\u015f\u0131land\u0131\u011f\u0131na ili\u015fkin belgeler ili\u015ftirilecektir.<\/p>\n

4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanun \t\t\t\t\t\tkapsam\u0131nda, yurtd\u0131\u015f\u0131nda ikamet eden T\u00fcrk vatanda\u015flar\u0131 da \t\t\t\t\t\t“yabanc\u0131 yat\u0131r\u0131mc\u0131” say\u0131ld\u0131\u011f\u0131 i\u00e7in, bunlar\u0131n ortak \t\t\t\t\t\tolduklar\u0131 \u015firketlerde de yukar\u0131da say\u0131lan bildirimlerin \t\t\t\t\t\tyap\u0131lmas\u0131 zorunludur.<\/p>\n

Yasaya \t\t\t\t\t\tuygun ve y\u00f6netmelikte yer alan form ve belgeler \t\t\t\t\t\tdoldurularak, may\u0131s ay\u0131 sonuna kadar yap\u0131lmas\u0131 gereken \t\t\t\t\t\tbildirimlerin ilgili formlar doldurulmak, ka\u015fe ve imza \t\t\t\t\t\tedilmek suretiyle tanzim edilip yollanmas\u0131 dikkat \t\t\t\t\t\tedilmelidir.<\/p>\n

D\u0130PNOT:<\/strong>
(*) 20\/8\/2003 g\u00fcnl\u00fc Resmi Gazetede yay\u0131mlanan Do\u011frudan \t\t\t\t\t\tYabanc\u0131 Yat\u0131r\u0131mlar Kanunu uygulama y\u00f6netmeli\u011fi madde: 5 \t\t\t\t\t\th\u00fckm\u00fc gere\u011fi<\/p>\n

NOT: BU MAKALE DENET\u00c7\u0130 EDA KAYA \u0130LE B\u0130RL\u0130KTE \t\t\t\t\t\tHAZIRLANMI\u015eTIR.<\/strong><\/p>\n

Bu makale www.muhasebetr.com sitesinden al\u0131nm\u0131\u015ft\u0131r.<\/div>\n","protected":false},"excerpt":{"rendered":"

Dr. Mustafa ALPASLANSMMM{yootooltip title=[]}Ankara – 1980{\/yootooltip} YABANCI SERMAYEL\u0130 ANON\u0130M VE L\u0130M\u0130TED \u015e\u0130RKETLER\u0130N B\u0130LD\u0130R\u0130M FORMLARI Y\u00d6N\u00dcNDEN MAYIS AYININ \u00d6NEM\u0130 Tarih: 05.05.2010 Bilindi\u011fi \u00fczere, 17.06.2003 g\u00fcnl\u00fc Resmi Gazete’de yay\u0131mlanan 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu ile yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131n\u0131n korunmas\u0131, yat\u0131r\u0131m ve yat\u0131r\u0131mc\u0131 tan\u0131mlar\u0131nda uluslararas\u0131 standartlara uyulmas\u0131, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n ger\u00e7ekle\u015ftirilmesinde izin ve onay sisteminin bilgilendirme sistemine […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4501","post","type-post","status-publish","format-standard","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4501"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4501\/revisions"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}