{"id":4697,"date":"2013-03-14T21:19:29","date_gmt":"2013-03-14T19:19:29","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/tek-kiilik-dev-irkete-vergisel-bak-2\/"},"modified":"2024-02-22T02:10:14","modified_gmt":"2024-02-21T23:10:14","slug":"tek-kiilik-dev-irkete-vergisel-bak-2","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4697","title":{"rendered":"Tek K\u0130\u015e\u0130L\u0130K Dev \u015e\u0130rkete Verg\u0130sel Bak\u0131\u015f – 2"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\n\t\n\t\n\t\n\t\n<\/svg>\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tek K\u0130\u015e\u0130L\u0130K Dev \u015e\u0130rkete Verg\u0130sel Bak\u0131\u015f – 2<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Yazan: Zihni KARTAL – E. Ba\u015f Hesap Uzman\u0131<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"ZKartal\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

VI. VERG\u0130 BOR\u00c7LARINDAN ORTAKLARIN SORUMLULU\u011eU<\/p>\n

6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 35 inci maddesinde yer alan d\u00fczenleme; \u201cLimited \u015firket ortaklar\u0131 \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu olurlar ve bu Kanun h\u00fck\u00fcmleri gere\u011fince takibe tabi tutulurlar.<\/p>\n

Orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait amme alacaklar\u0131n\u0131n \u00f6denmesinden birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re m\u00fcteselsilen sorumlu tutulur.<\/p>\n

Amme alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, amme alaca\u011f\u0131n\u0131n \u00f6denmesinden birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re m\u00fcteselsilen sorumlu tutulur.\u201d \u015feklindedir.<\/p>\n

Maddenin birinci f\u0131kras\u0131 h\u00fckm\u00fcne g\u00f6re, limited \u015firket ortaklar\u0131 \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu tutulurlar.<\/p>\n

Maddenin uygulamas\u0131na y\u00f6nelik olarak Seri:A, S\u0131ra:1 nolu Tahsilat Genel Tebli\u011finde a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Tebli\u011f a\u00e7\u0131klamas\u0131na g\u00f6re, limited \u015firket bor\u00e7lar\u0131ndan sorumlu olan ger\u00e7ek veya t\u00fczel ki\u015fi ortaklar, 6183 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesi uyar\u0131nca amme bor\u00e7lusu olup, bu Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilecektir.<\/p>\n

6183 say\u0131l\u0131 Kanunun 35 inci maddesi uyar\u0131nca limited \u015firket ortaklar\u0131 hakk\u0131nda takibe ge\u00e7ilebilmesi i\u00e7in, Kanunun 54 ve m\u00fcteakip maddelerine g\u00f6re \u015firket hakk\u0131nda yap\u0131lan takip muameleleri sonucunda amme alaca\u011f\u0131n\u0131n \u015firketten tamamen veya k\u0131smen tahsil edilememesi veya tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n

Kanunun 3 \u00fcnc\u00fc maddesinde yer alan tan\u0131ma g\u00f6re; Tahsil edilemeyen amme alaca\u011f\u0131 terimi; \u201cAmme bor\u00e7lusunun bu Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan mal varl\u0131\u011f\u0131 ara\u015ft\u0131rmas\u0131 sonucunda haczi kabil herhangi bir mal varl\u0131\u011f\u0131n\u0131n bulunmamas\u0131, haczedilen mal varl\u0131\u011f\u0131n\u0131n sat\u0131larak paraya \u00e7evrilmesine ra\u011fmen sat\u0131\u015f bedelinin amme alaca\u011f\u0131n\u0131 kar\u015f\u0131lamamas\u0131 gibi nedenlerle tahsil edilemeyen amme alacaklar\u0131n\u0131,\u201d Tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131 terimi; \u201cAmme bor\u00e7lusunun haczedilen mal varl\u0131\u011f\u0131na bu Kanun h\u00fck\u00fcmlerine g\u00f6re bi\u00e7ilen de\u011ferlerin amme alaca\u011f\u0131n\u0131 kar\u015f\u0131layamayaca\u011f\u0131n\u0131n veya hakk\u0131nda iflas karar\u0131 verilen amme bor\u00e7lusundan aran\u0131lan amme alaca\u011f\u0131n\u0131n iflas masas\u0131ndan tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 gibi nedenlerle tahsil dairelerince y\u00fcr\u00fct\u00fclen takip muamelelerinin herhangi bir a\u015famas\u0131nda amme bor\u00e7lusundan tahsil edilemeyece\u011fi ortaya \u00e7\u0131kan amme alacaklar\u0131n\u0131,\u201d ifade etmektedir.<\/p>\n

Bu d\u00fczenleme \u00e7er\u00e7evesinde limited \u015firket ortaklar\u0131n\u0131n sorumlulu\u011funa ba\u015fvurulmadan \u00f6nce alacakl\u0131 tahsil dairelerince yukar\u0131da yer alan tan\u0131mlarda yer alan hususlar dikkate al\u0131nmak suretiyle yap\u0131lacak i\u015flemlere dayanarak kamu alaca\u011f\u0131n\u0131n \u015firketten tahsil edilememesi veya tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n

6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 35 inci maddesinin ikinci f\u0131kras\u0131 gere\u011fince, orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait olan ve devir tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan kamu alacaklar\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulurlar.<\/p>\n

Buna g\u00f6re, \u015firket orta\u011f\u0131n\u0131n pay\u0131n\u0131 devretmesi halinde, devreden ve devralan \u015fah\u0131slar, \u015firketin devir tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f bor\u00e7lar\u0131ndan, Kanunun 35 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca sermaye hisseleri oran\u0131nda sorumlu olacaklard\u0131r. Ancak bu sorumlulu\u011fa ba\u015fvurulabilmesi i\u00e7in kamu alaca\u011f\u0131n\u0131n \u015firketten tamamen veya k\u0131smen tahsil edilememi\u015f veya tahsil edilemeyece\u011finin anla\u015f\u0131lm\u0131\u015f olmas\u0131 gerekmektedir.<\/p>\n

Kanunun 35 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 gere\u011fince, kamu alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, kamu alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulurlar. Buna g\u00f6re, \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda farkl\u0131 ki\u015filerin \u015firket orta\u011f\u0131 olmas\u0131 halinde, s\u00f6z konusu ki\u015filerin bu kamu alaca\u011f\u0131ndan m\u00fcteselsilen sorumlu tutularak, Kanunun 35 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca sermaye hisseleri oran\u0131nda takip edilmesi gerekmektedir1.<\/p>\n

6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 35 inci maddesine g\u00f6re limited \u015firket ortaklar\u0131 hakk\u0131nda yap\u0131lacak takip a\u015fa\u011f\u0131daki gibi olacakt\u0131r2;<\/p>\n

    \n
  • \u00d6ncelikle \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda \u015firket ortaklar\u0131n\u0131n kimler oldu\u011fu ve bu ortaklar\u0131n sermaye hisseleri; \u015firket ana s\u00f6zle\u015fmesi, ana s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi veya pay defterindeki kay\u0131tlardan tespit edilecektir.<\/li>\n
  • Her bir orta\u011f\u0131n sermaye hissesine g\u00f6re takip konusu olan kamu alaca\u011f\u0131ndan sorumlu oldu\u011fu tutar belirlenecektir.<\/li>\n
  • \u015eirketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu alaca\u011f\u0131n\u0131n \u00f6denmesinden sermaye hissesi oran\u0131nda sorumlu tutulmas\u0131 gereken orta\u011f\u0131n, hissesini devredip devretmedi\u011fi ara\u015ft\u0131r\u0131lacak, hisse devrinin s\u00f6z konusu oldu\u011fu hallerde, devralan \u015fahs\u0131n devir tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f \u015firket bor\u00e7lar\u0131ndan sorumlu tutulaca\u011f\u0131 tutar tespit edilecektir.<\/li>\n
  • Ortaklar hakk\u0131nda takip muamelesine 6183 say\u0131l\u0131 Kanunun 55 inci maddesine g\u00f6re tanzim edilecek \u00f6deme emrinin tebli\u011fi suretiyle ba\u015flan\u0131lacakt\u0131r.<\/li>\n<\/ul>\n

    Bu durumda, tek ki\u015filik \u015firkette ortak hakk\u0131nda 6183 say\u0131l\u0131 Kanun uyar\u0131nca yap\u0131lacak takip \u015firket hakk\u0131nda y\u00fcr\u00fct\u00fclen takip sonu\u00e7suz kald\u0131ktan sonra ba\u015flat\u0131lacakt\u0131r. Tek ki\u015filik \u015firkette m\u00fcd\u00fcr ve ortak ayn\u0131 ki\u015fi olaca\u011f\u0131ndan, b\u00f6yle bir durumda, ortak kanuni temsilci s\u0131fat\u0131na da haiz olaca\u011f\u0131ndan, hakk\u0131ndaki takip 6183 say\u0131l\u0131 Kanunun m\u00fckerrer 35 inci maddesine g\u00f6re, kamu alaca\u011f\u0131n\u0131n tamam\u0131ndan m\u00fc\u015fterek ve m\u00fcteselsil sorumluluk esas\u0131na g\u00f6re y\u00fcr\u00fct\u00fclecektir.<\/p>\n

    6183 say\u0131l\u0131 Kanun\u2019un \u201cAmme alacaklar\u0131n\u0131n korunmas\u0131\u201d ba\u015fl\u0131kl\u0131 ikinci b\u00f6l\u00fcm\u00fcnde yer alan teminat isteme, ihtiyati haciz, ihtiyati tahakkuk ve di\u011fer koruma h\u00fck\u00fcmleri, yeterli \u015fartlar\u0131n varl\u0131\u011f\u0131 halinde kamu bor\u00e7lusu say\u0131lan tek ki\u015fi ortak hakk\u0131nda da uygulanacakt\u0131r.<\/p>\n

    \u00d6te yandan, yukar\u0131da yer verilen 6183 say\u0131l\u0131 Kanun\u2019un 35 inci maddesinin ihdas\u0131n\u0131n as\u0131l gerek\u00e7esi, T\u00fcrkiye uygulamas\u0131nda limited \u015firket stat\u00fcs\u00fcndeki \u015firketlerin kamu bor\u00e7lar\u0131 konusunda ge\u00e7mi\u015fte olu\u015fan olumsuz sicilleridir. Bu t\u00fcrdeki \u015firketlerin kurulu\u015f prosed\u00fcrlerinin k\u0131sa ve pratik olu\u015fu, \u015fah\u0131s \u015firketlerinden ve \u015fah\u0131s i\u015fletmelerinden limited \u015firket t\u00fcr\u00fcne ciddi bir ak\u0131n olu\u015fturmu\u015ftur. Limited \u015firket, kurumlar vergisi m\u00fckellefi olmas\u0131 ve \u00fcnvan\u0131 ile d\u0131\u015f d\u00fcnyaya kar\u015f\u0131 kurumsal bir izlenim vermesi nedeniyle tercih edilen bir \u015firket t\u00fcr\u00fc olmu\u015ftur.<\/p>\n

    Buna kar\u015f\u0131n, vergi matrahlar\u0131n\u0131n do\u011fru olarak beyan edilmesi ve do\u011fan kamu bor\u00e7lar\u0131n\u0131n \u00f6denmesi konusunda olu\u015fan aksakl\u0131k ve gecikmelerin en \u00e7ok bu \u015firket t\u00fcr\u00fcnde ortaya \u00e7\u0131km\u0131\u015ft\u0131r. Aksayan tahsilat konusunda, sadece \u015firketin sermayesi ile s\u0131n\u0131rl\u0131 takip yap\u0131lmas\u0131 durumunda tahsilat imkan\u0131n\u0131n olmad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f ve bu nedenle kamu bor\u00e7lar\u0131ndan limited \u015firketin sermayesi ile sorumlulu\u011fu uygulamas\u0131na son verilmi\u015ftir.<\/p>\n

    6183 say\u0131l\u0131 Kanun\u2019un 35 inci maddesi, bir t\u00fcr sermaye \u015firketi olmas\u0131na kar\u015f\u0131n, limited \u015firketlerde ortaklar\u0131n pay oran\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere kamu bor\u00e7lar\u0131na kar\u015f\u0131 \u015fahsi malvarl\u0131klar\u0131 ile sorumlulu\u011funu \u00f6ng\u00f6rerek, bu \u015firket t\u00fcr\u00fcn\u00fc \u015fah\u0131s \u015firketinden \u00e7ok farkl\u0131 g\u00f6rmedi\u011fini ifade etmi\u015ftir. Maalesef, devlet en az\u0131ndan kamu bor\u00e7lar\u0131 y\u00f6n\u00fcnden limited \u015firket t\u00fcr\u00fcne \u00e7ok fazla g\u00fcvenemedi\u011fini bir yasal d\u00fczenleme yapmak suretiyle a\u00e7\u0131klamak zorunda kalm\u0131\u015ft\u0131r.<\/p>\n

    Durum b\u00f6yle iken, en az iki ki\u015filik limited \u015firketi sermaye \u015firketi gibi muameleye tabi tutmayan devletin, \u201ctek ki\u015filik limited \u015firkete\u201d ve \u201ctek ki\u015filik anonim \u015firkete\u201d nas\u0131l g\u00fcvenebilece\u011fi sorusu akla gelmektedir. Tahminimizce, uygulamaya yak\u0131n gelecekte girecek olan \u201ctek ki\u015filik limited \u015firket\u201d ve \u201ctek ki\u015filik anonim \u015firket\u201d, her ne kadar \u00fcnvanlar\u0131nda sermaye \u015firketi g\u00f6r\u00fcn\u00fcm\u00fc bulunmakta ise de, alg\u0131 y\u00f6n\u00fcnden tek \u015fah\u0131s i\u015fletmesinden veya halihaz\u0131rdaki iki ortakl\u0131 limited \u015firketten farkl\u0131 olamayacakt\u0131r. Zira, \u201ctek ki\u015filik limited \u015firket\u201d ve \u201ctek ki\u015filik anonim \u015firket\u201d t\u00fcr\u00fcn\u00fcn kurumsal y\u00f6netime kavu\u015fmas\u0131 ve i\u015flemlerinde kurumsal bir g\u00f6r\u00fcn\u00fcm verebilmesi olduk\u00e7a d\u00fc\u015f\u00fck ihtimaldir. \u0130\u015flemleri ile tek \u015fah\u0131s i\u015fletmesine veya halihaz\u0131rdaki limited \u015firkete \u00e7ok benzeyecek olan bu t\u00fcr \u015firketler, \u00fcnvan\u0131ndaki \u201climited\u201d veya \u201canonim\u201d s\u00f6zc\u00fcklerinin d\u00fczeyini y\u00fckse\u011fe de\u011fil, a\u015fa\u011f\u0131ya \u00e7ekeceklerdir. Mukayeseli olarak bak\u0131ld\u0131\u011f\u0131nda \u00fclkemizde, \u015firket t\u00fcrleri aras\u0131nda daha fazla kurumsal g\u00f6r\u00fcnen ve nispeten g\u00fcven veren anonim \u015firket t\u00fcr\u00fcnde mevcut \u201canonim\u201d s\u00f6zc\u00fc\u011f\u00fcn\u00fcn y\u0131pranmas\u0131na hizmet edebileceklerdir. Tabii ki, bu kan\u0131y\u0131, b\u00fct\u00fcn \u201ctek ki\u015filik limited \u015firket\u201d ve b\u00fct\u00fcn \u201ctek ki\u015filik anonim \u015firket\u201dler i\u00e7in belirtmek do\u011fru olmayabilir.<\/p>\n

    Ancak, bu t\u00fcrde yap\u0131lanacak olan \u015firketlerin \u00e7o\u011funlu\u011fu i\u00e7in durumun yukar\u0131da belirtildi\u011fi<\/p>\n

    \u015fekilde olaca\u011f\u0131 kuvvetle muhtemeldir.<\/p>\n

    VII. VERG\u0130 BOR\u00c7LARINDAN KANUN\u0130 TEMS\u0130LC\u0130LER\u0130N SORUMLULU\u011eU<\/p>\n

    6183 say\u0131l\u0131 Kanunun m\u00fckerrer 35 inci maddesinde kanuni temsilcilerin sorumluluklar\u0131 d\u00fczenlenmi\u015ftir. Madde d\u00fczenlemesi; t\u00fczel ki\u015filerle k\u00fc\u00e7\u00fcklerin ve k\u0131s\u0131tl\u0131lar\u0131n, vak\u0131flar ve cemaatler gibi t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin mal varl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alacaklar\u0131, kanun\u00ee temsilcilerin ve t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcl\u00fc idare edenlerin \u015fahsi mal varl\u0131klar\u0131ndan bu Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilir. Bu madde h\u00fckm\u00fc, yabanc\u0131 \u015fah\u0131s veya kurumlar\u0131n T\u00fcrkiye’deki m\u00fcmessilleri hakk\u0131nda da uygulan\u0131r.<\/p>\n

    T\u00fczel ki\u015filerin tasfiye haline girmi\u015f veya tasfiye edilmi\u015f olmalar\u0131, kanun\u00ee temsilcilerin tasfiyeye giri\u015f tarihinden \u00f6nceki zamanlara ait sorumluluklar\u0131n\u0131 kald\u0131rmaz. Temsilciler, te\u015fekk\u00fcl\u00fc idare edenler veya m\u00fcmessiller, bu madde gere\u011fince \u00f6dedikleri tutarlar i\u00e7in as\u0131l amme bor\u00e7lusuna r\u00fccu edebilirler. Amme alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda kanuni temsilci veya te\u015fekk\u00fcl\u00fc idare edenlerin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, amme alaca\u011f\u0131n\u0131n \u00f6denmesinden m\u00fcteselsilen sorumlu tutulur\u201d h\u00fck\u00fcmlerini i\u00e7ermektedir.<\/p>\n

    Maddede yer alan \u201ckanuni temsilciler\u201d ifadesi; t\u00fczel ki\u015filerin, k\u00fc\u00e7\u00fcklerin ve k\u0131s\u0131tl\u0131lar\u0131n kanuni temsilcilerini, t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcl\u00fc idare edenleri, yabanc\u0131 \u015fah\u0131s veya kurumlar\u0131n T\u00fcrkiye\u2019deki m\u00fcmessillerini kapsamaktad\u0131r.<\/p>\n

    6183 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinde, amme bor\u00e7lusu veya bor\u00e7lu teriminin, amme alaca\u011f\u0131n\u0131 \u00f6demek mecburiyetinde olan ger\u00e7ek ve t\u00fczel ki\u015fileri ve bunlar\u0131n kanuni temsilcilerini veya miras\u00e7\u0131lar\u0131n\u0131 ve vergi m\u00fckelleflerini, vergi sorumlusunu, kefili ve yabanc\u0131 \u015fah\u0131s ve kurumlar temsilcilerini ifade etti\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

    6183 say\u0131l\u0131 Kanunun amme bor\u00e7lusu sayd\u0131\u011f\u0131 kanuni temsilcilerin kimler oldu\u011fu ve sorumluluklar\u0131n\u0131n \u015fekli T\u00fcrk Medeni Kanunu, Bor\u00e7lar Kanunu, T\u00fcrk Ticaret Kanunu ve ilgili di\u011fer mevzuatta belirlenmi\u015ftir. II. b\u00f6l\u00fcmde belirtildi\u011fi \u00fczere, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 370 inci maddesinde de, temsil yetkisinin y\u00f6netim kuruluna ait oldu\u011fu; y\u00f6netim kurulunun temsil yetkisini bir veya daha fazla murahhas \u00fcyeye veya m\u00fcd\u00fcr olarak \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredebilece\u011fi, en az bir y\u00f6netim kurulu \u00fcyesinin temsil yetkisini haiz olmas\u0131n\u0131n \u015fart oldu\u011fu belirtilmi\u015ftir. Bu d\u00fczenlemeye g\u00f6re, \u015firketi temsil yetkisi, tek ki\u015fi olan orta\u011fa ait olacakt\u0131r. Temsil yetkisi m\u00fcd\u00fcr s\u0131fat\u0131 ta\u015f\u0131yan \u00fc\u00e7\u00fcnc\u00fc ki\u015filere de devredilemeyecektir, zira kanun maddesi temsil yetkisinin m\u00fcd\u00fcrlere devri halinde en az bir y\u00f6netim kurulu \u00fcyesinin temsil yetkisini devretmemesini, uhdesinde b\u0131rakmas\u0131n\u0131 emretmektedir. Tek ortakl\u0131 \u015firkette tek y\u00f6netim kurulu \u00fcyesinin temsil yetkisini pay sahibi olmayan bir m\u00fcd\u00fcre devretmesi halinde, yasan\u0131n yukar\u0131da belirtilen h\u00fckm\u00fcne ayk\u0131r\u0131 hareket edilmi\u015f olacakt\u0131r.<\/p>\n

    Limited \u015firketin s\u00f6zle\u015fmesi ile y\u00f6netimi ve temsili, m\u00fcd\u00fcr s\u0131fat\u0131n\u0131 ta\u015f\u0131yan bir veya birden fazla orta\u011fa veya t\u00fcm ortaklara ya da \u00fc\u00e7\u00fcnc\u00fc ki\u015filere verilebilir. En az\u0131ndan bir orta\u011f\u0131n, \u015firketi y\u00f6netim hakk\u0131n\u0131n ve temsil yetkisinin bulunmas\u0131 gerekir. Tek ki\u015filik limited \u015firkette m\u00fcd\u00fcr de ortak olan tek ki\u015fidir. Bu ki\u015fi t\u00fczel ki\u015fi ise, bir ger\u00e7ek ki\u015fiye m\u00fcd\u00fcrl\u00fck yetkisi verecektir. Tek ki\u015filik limited \u015firkette tek ki\u015filik genel kurul hari\u00e7ten m\u00fcd\u00fcr atamas\u0131 yapamayacakt\u0131r, \u00e7\u00fcnk\u00fc yasa maddesi en az bir m\u00fcd\u00fcr\u00fcn ortak olmas\u0131n\u0131 emretmektedir. Bu ki\u015fi anonim \u015firkette oldu\u011fu gibi, \u015firketin b\u00fct\u00fcn organlar\u0131n\u0131 olu\u015fturacak ve b\u00fct\u00fcn i\u015flemlerini yapacakt\u0131r.<\/p>\n

    Buna g\u00f6re gerek tek ortakl\u0131 limited \u015firkette, gerekse tek ortakl\u0131 anonim \u015firkette m\u00fcd\u00fcr\/y\u00f6netim kurulu \u00fcyesi s\u0131fat\u0131yla kanuni temsilci olan tek ki\u015fi olan ortakt\u0131r. Bu ki\u015fi kanuni temsilci s\u0131fat\u0131yla, \u015firketin kamu bor\u00e7lar\u0131ndan \u015fahsen s\u0131n\u0131rs\u0131z sorumlu tutulabilecektir.<\/p>\n

    \u00d6te yandan, t\u00fczel ki\u015filerle k\u00fc\u00e7\u00fcklerin ve k\u0131s\u0131tl\u0131lar\u0131n, vak\u0131flar ve cemaatler gibi t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin mal varl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda farkl\u0131 ki\u015filerin kanuni temsilci veya te\u015fekk\u00fcl\u00fc idare edenler olmas\u0131 halinde s\u00f6z konusu ki\u015filer, kamu alaca\u011f\u0131ndan m\u00fcteselsilen sorumlu tutularak, Kanunun m\u00fckerrer 35 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca takip edilecektir. Bunun i\u00e7in \u00f6nce, as\u0131l kamu bor\u00e7lusu nezdinde s\u00fcrd\u00fcr\u00fclen takip i\u015flemleri sonucunda kamu alaca\u011f\u0131n\u0131n tamamen veya k\u0131smen tahsil edilememesi veya tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 gerekir. Bu durumda, \u00f6nce as\u0131l bor\u00e7lu hakk\u0131nda takiplerin yap\u0131ld\u0131\u011f\u0131 ve buna ra\u011fmen yeterli tahsilat yap\u0131lamad\u0131\u011f\u0131n\u0131n kesin olmas\u0131 laz\u0131md\u0131r. Ancak bundan sonra, kanuni temsilciler hakk\u0131nda takip yap\u0131labilecektir. Kanuni temsilciler ad\u0131na yap\u0131lacak takibe de 6183 say\u0131l\u0131 Kanunun 55 inci maddesine g\u00f6re d\u00fczenlenecek \u00f6deme emri tebli\u011fi suretiyle ba\u015flan\u0131lacakt\u0131r.<\/p>\n

    VIII. ORTAKLAR \u0130LE KANUN\u0130 TEMS\u0130LC\u0130LER\u0130N TAK\u0130B\u0130NDE \u00d6NCEL\u0130K SIRASI<\/p>\n

    Ortak ve kanuni temsilcilerin farkl\u0131 oldu\u011fu veya ki\u015fi hakk\u0131nda yap\u0131lacak takibat\u0131n tutar\u0131n\u0131n ortak ve kanuni temsilci s\u0131fat\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterdi\u011fi durumlarda takibat\u0131n \u00f6nce ortak hakk\u0131nda m\u0131 yoksa kanuni temsilci hakk\u0131nda m\u0131 yap\u0131laca\u011f\u0131 sorusu akla gelmektedir. 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 35 inci maddesinde d\u00fczenlenen limited \u015firket ortaklar\u0131n\u0131n vergi sorumlulu\u011fu ile m\u00fckerrer 35 inci maddesinde yer verilen kanuni temsilcilerin sorumluluklar\u0131 nedeniyle yap\u0131lacak takiplerde ortak ve kanuni temsilcilerin takibinde kanunda herhangi bir \u00f6ncelik s\u0131ras\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011fildir. Bu nedenle, Maliye Bakanl\u0131\u011f\u0131 Seri:A, S\u0131ra:1 nolu Tahsilat Genel Tebli\u011finde, ortaklar ile kanuni temsilciler aras\u0131nda bir \u00f6ncelik s\u0131ralamas\u0131 olmad\u0131\u011f\u0131 gerek\u00e7esiyle, ortaklar ve kanuni temsilciler hakk\u0131nda yap\u0131lacak takiplere ayn\u0131 zamanda ba\u015flanmas\u0131 gerekti\u011fini belirtmektedir. Maliye Bakanl\u0131\u011f\u0131, do\u011fal olarak \u201camme alaca\u011f\u0131n\u0131n korunmas\u0131\u201d ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan b\u00f6l\u00fcmde d\u00fczenlenmi\u015f olan h\u00fck\u00fcmler ile kamu alaca\u011f\u0131n\u0131 as\u0131l bor\u00e7lu olan \u015firketten tahsil edemese dahi, kanunen \u00f6deme sorumlu y\u00fcklenen \u015firket orta\u011f\u0131 veya kanuni temsilcisinden tahsil etme amac\u0131n\u0131 g\u00fctmektedir.<\/p>\n

    Bu durum a\u015fa\u011f\u0131da bir \u00f6rnek yard\u0131m\u0131yla a\u00e7\u0131klanabilir.<\/p>\n

    \u00d6dememi\u015fler Ticaret Ltd.\u015eti. nin sermayesi 10.000 TL olup, ortak Tahir \u00d6dememi\u015f\u2019in sermaye pay\u0131 7.000 TL, ortak Mahir \u00d6dememi\u015f\u2019in pay\u0131 ise 3.000 TL dir. Tahir \u00d6dememi\u015f \u015firketin 1.1.2007 tarihinden bug\u00fcne kadar m\u00fcd\u00fcr\u00fc olarak kay\u0131tl\u0131d\u0131r. 2009, 2010 ve 2011 y\u0131llar\u0131na ili\u015fkin olmak \u00fczere 12.12.2011 tarihi itibariyle \u015firketin vergi, vergi cezas\u0131, gecikme faizi ve gecikme zamm\u0131 olarak toplam 5.000.000 TL kamu borcu bulunmaktad\u0131r. Tahsilat amac\u0131yla \u015firket hakk\u0131nda yap\u0131lan takip sonucunda herhangi bir tahsilat yap\u0131lamam\u0131\u015f olup, alaca\u011f\u0131n \u015firketten tahsil edilemeyece\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n

    VI. b\u00f6l\u00fcmde yer alan yasal d\u00fczenleme ve a\u00e7\u0131klamalara g\u00f6re, limited \u015firketten tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu alaca\u011f\u0131n\u0131n tahsili amac\u0131yla \u015firket ortaklar\u0131 \u015firketin sermayesindeki paylar\u0131 oran\u0131nda takip edilmesi gerekir. Bu durumda, ortaklar\u0131n takip edilecekleri bor\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki gibi olacakt\u0131r;<\/p>\n\n\n\n\n\n\n
    Ortak Ad\u0131<\/td>\n\n
    Sermaye Tutar\u0131<\/div>\n
    (TL)<\/div>\n<\/td>\n
    		\n
    Sermaye<\/div>\n
    Pay\u0131 (%)<\/div>\n<\/td>\n
    		Vergi Borcu<\/td>\n<\/tr>\n
    Tahir \u00d6dememi\u015f<\/td>\n       7.000<\/td>\n %70<\/td>\n3.500.000<\/td>\n<\/tr>\n
    Mahir \u00d6dememi\u015f<\/td>\n       3.000<\/td>\n%30<\/td>\n1.500.000<\/td>\n<\/tr>\n
    <\/td>\n       10.000<\/td>\n%100<\/td>\n5.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Ortak s\u0131fat\u0131yla takip son s\u00fctunda g\u00f6sterilen tutarlar \u00fczerinden yap\u0131lacak olmakla birlikte, ortak Tahir \u00d6dememi\u015f ayn\u0131 zamanda \u015firketin kanuni temsilcidir. VII. B\u00f6l\u00fcmde yer verilen 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re \u015firket kanuni temsilcilerinin vergi bor\u00e7lar\u0131ndan sorumlulu\u011fu s\u0131n\u0131rs\u0131z \u015fahsi sorumluluktur. Buna g\u00f6re, Tahir \u00d6dememi\u015f \u015firketin kanuni temsilcisi s\u0131fat\u0131yla vergi bor\u00e7lar\u0131n\u0131n toplam\u0131 olan 5.000.000 TL den \u015fahsen s\u0131n\u0131rs\u0131z sorumlu tutulur.<\/p>\n

    Yukar\u0131da yer alan a\u00e7\u0131klamalara g\u00f6re, alacakl\u0131 vergi idaresi alaca\u011f\u0131n\u0131 \u015firketten tahsil edemeyece\u011fini tespit ettikten sonra, ortak s\u0131fat\u0131yla Mahir \u00d6dememi\u015f\u2019e \u00f6deme emri tebli\u011f ederek 1.500.000 TL i\u00e7in takip edebilir. Kanuni temsilci s\u0131fat\u0131yla Tahir \u00d6dememi\u015f\u2019e \u00f6deme emri tebli\u011f ederek 5.000.000 TL i\u00e7in takip yapabilir. Bu takipler i\u00e7in bir \u00f6ncelik s\u0131ras\u0131 s\u00f6z konusu de\u011fildir, her ikisi ayn\u0131 anda ba\u015flayabilir. Alacakl\u0131 vergi idaresi, toplam 5.000.000 TL tutar\u0131ndaki alaca\u011f\u0131n tamam\u0131n\u0131 dilerse, Tahir \u00d6dememi\u015f\u2019ten tahsil edebilir. Ya da azami 1.500.000 TL sini Mahir \u00d6dememi\u015f\u2019ten ve kalan k\u0131s\u0131m Tahir \u00d6dememi\u015f\u2019ten olmak \u00fczere her iki ortaktan tahsil edebilir. Bu noktada idarenin bor\u00e7lular\u0131 takip konusunda yasal yetkisi mevcuttur. Burada dikkat edilmesi gereken nokta, orta\u011f\u0131 oldu\u011fu \u015firketin vergi borcu dolay\u0131s\u0131yla Mahir \u00d6dememi\u015f\u2019in takip edilece\u011fi maksimum tutar\u0131n 1.500.000 TL oldu\u011fudur.<\/p>\n

    IX. SONU\u00c7<\/p>\n

    6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine g\u00f6re ticari faaliyette bulunan tek ki\u015filik anonim \u015firket ve tek ortakl\u0131 limited \u015firkette, ortak olan tek ki\u015fi ayn\u0131 zamanda y\u00f6netim kurulu \u00fcyesi\/m\u00fcd\u00fcr s\u0131fat\u0131yla kanuni temsilci olarak g\u00f6rev yapacak ve yetki kullanacakt\u0131r. Bu durumda, \u015firketin kamu alacaklar\u0131n\u0131n \u015firketin malvarl\u0131\u011f\u0131ndan tahsil edilememesi veya tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 halinde, \u015firketin tek orta\u011f\u0131 olan ki\u015fi tek kanuni temsilci olarak \u015fahsi malvarl\u0131\u011f\u0131yla takip edilecektir. Tek orta\u011f\u0131n ve tek y\u00f6neticinin t\u00fczel ki\u015fi olmas\u0131 halinde, t\u00fczel ki\u015fi temsil yetkisini haiz olmakla birlikte y\u00f6netim yetkisini bir ger\u00e7ek ki\u015fi ile kullanacakt\u0131r. Bu durumda, y\u00f6netim kurulu \u00fcyesi ve kanuni temsilci olan t\u00fczel ki\u015fi, tek ki\u015filik \u015firketin vergi bor\u00e7lar\u0131ndan sorumlu olacakt\u0131r.<\/p>\n

    Uygulamaya yak\u0131n gelecekte girecek olan \u201ctek ki\u015filik limited \u015firket\u201d ve \u201ctek ki\u015filik anonim \u015firket\u201d, her ne kadar \u00fcnvanlar\u0131nda sermaye \u015firketi g\u00f6r\u00fcn\u00fcm\u00fc bulunmakta ise de, alg\u0131 y\u00f6n\u00fcnden tek \u015fah\u0131s i\u015fletmesinden veya halihaz\u0131rdaki iki ortakl\u0131 limited \u015firketten farkl\u0131 olamayacakt\u0131r. Zira, \u201ctek ki\u015filik limited \u015firket\u201d ve \u201ctek ki\u015filik anonim \u015firket\u201d t\u00fcr\u00fcn\u00fcn kurumsal y\u00f6netime kavu\u015fmas\u0131 ve i\u015flemlerinde kurumsal bir g\u00f6r\u00fcn\u00fcm verebilmesi olduk\u00e7a d\u00fc\u015f\u00fck ihtimaldir. Kald\u0131 ki, T\u00fcrk Ticaret Kanunu, \u00e7ok ortakl\u0131 \u015firketlerde y\u00f6netim kurulu \u00fcyelerinin belli bir k\u0131sm\u0131n\u0131n y\u00fcksek \u00f6\u011frenim g\u00f6rm\u00fc\u015f olmas\u0131n\u0131 \u015fart ko\u015farken, tek ki\u015filik \u015firkette g\u00f6rev alacak y\u00f6netim kurulu \u00fcyesinin e\u011fitim durumuna ili\u015fkin herhangi bir ko\u015ful \u00f6ng\u00f6r\u00fclmemi\u015ftir. \u0130\u015flemleri ile tek \u015fah\u0131s i\u015fletmesine veya halihaz\u0131rdaki limited \u015firkete \u00e7ok benzeyecek olan bu t\u00fcr \u015firketler, \u00fcnvan\u0131ndaki \u201climited\u201d veya \u201canonim\u201d s\u00f6zc\u00fcklerinin d\u00fczeyini yukar\u0131ya de\u011fil, a\u015fa\u011f\u0131ya \u00e7ekeceklerdir. \u00dclkemizde, \u015firket t\u00fcrleri aras\u0131nda daha fazla kurumsal g\u00f6r\u00fcnen ve nispeten g\u00fcven veren anonim \u015firket t\u00fcr\u00fcnde mevcut olan \u201canonim\u201d s\u00f6zc\u00fc\u011f\u00fcn\u00fcn y\u0131pranmas\u0131na hizmet edebileceklerdir.<\/p>\n

    1 Seri:A S\u0131ra No:1 Tahsilat Genel Tebli\u011fi
    2 Seri:A S\u0131ra No:1 Tahsilat Genel Tebli\u011fi<\/span><\/p>\n

    Kaynak: <\/strong>Yakla\u015f\u0131m Dergisinin 230. say\u0131s\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

     <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

    \n\t\t\t\t\t
    \n\t\t
    \n\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Tek K\u0130\u015f\u0130l\u0130k Dev \u015e\u0130rkete Verg\u0130sel Bak\u0131\u015f – 1<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
    \n\t\t\t\t\t
    <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t
    \n\t\t\t\tSonraki<\/span>\u0130\u015fleme Al\u0131nmayan Raporlara G\u00f6re Meslek Mensubu Cezaland\u0131r\u0131lamaz<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Yazan: Zihni KARTAL – E. Ba\u015f Hesap Uzman\u0131 VI. VERG\u0130 BOR\u00c7LARINDAN ORTAKLARIN SORUMLULU\u011eU 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 35 inci maddesinde yer alan d\u00fczenleme; \u201cLimited \u015firket ortaklar\u0131 \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu olurlar ve bu Kanun h\u00fck\u00fcmleri gere\u011fince takibe […]<\/p>\n","protected":false},"author":1,"featured_media":4695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4697","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=4697"}],"version-history":[{"count":19,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4697\/revisions"}],"predecessor-version":[{"id":13863,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4697\/revisions\/13863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4695"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}