{"id":2681,"date":"2023-08-18T16:52:49","date_gmt":"2023-08-18T13:52:49","guid":{"rendered":"http:\/\/nazali.av.tr\/en\/?p=2681"},"modified":"2026-04-30T18:18:16","modified_gmt":"2026-04-30T15:18:16","slug":"sermaye-azaltiminin-vergilenmesinde-yeni-donem","status":"publish","type":"post","link":"https:\/\/nazali.av.tr\/en\/sermaye-azaltiminin-vergilenmesinde-yeni-donem\/","title":{"rendered":"A New Era in the Taxation of Capital Reductions<\/strong>"},"content":{"rendered":"\n
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SERMAYE AZALTIMININ VERG\u0130LENMES\u0130NDE YEN\u0130 D\u00d6NEM<\/strong><\/p>\n\n\n\n

Mine BEYAZHAN\u00c7ER<\/strong>, Avukat<\/td>Ahmet Hakan M\u0130RZA<\/strong>, Stj. Avukat<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00d6ZET<\/strong><\/p>\n\n\n\n

9 Kas\u0131m 2022 tarih ve 32008 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c7420 say\u0131l\u0131 Kanun\u201d) ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu (\u201cKVK\u201d)\u2019na \u201cSermaye Azalt\u0131m\u0131nda Vergileme\u201d ba\u015fl\u0131kl\u0131 32\/B maddesi eklenmi\u015f; s\u00f6z konusu d\u00fczenleme Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan Kurumlar Vergisi Genel Tebli\u011fi (Seri No:1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 21 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fi (\u201cTebli\u011f\u201d)\u2019nde yer edinmi\u015ftir.<\/em><\/p>\n\n\n\n

G\u0130R\u0130\u015e<\/strong><\/p>\n\n\n\n

Sermaye azalt\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (\u201cTTK\u201d)\u2019nun 473 vd. maddelerinde d\u00fczenlenmi\u015f olup; 7420 say\u0131l\u0131 Kanun ile KVK\u2019ya eklenen \u201cSermaye Azalt\u0131m\u0131nda Vergileme\u201d ba\u015fl\u0131kl\u0131 32\/B maddesi ile vergi mevzuat\u0131m\u0131za \u00f6nemli de\u011fi\u015fiklikler getirilmi\u015ftir.<\/p>\n\n\n\n

\u00d6te yandan eklenen i\u015fbu maddenin, \u201cK\u0131smi B\u00f6l\u00fcnme\u201d hususu ba\u015fta olmak \u00fczere \u00e7e\u015fitli durumlarda m\u00fckelleflerin nas\u0131l vergilendirilece\u011fi konusunda yeterli a\u00e7\u0131kl\u0131\u011fa sahip olmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. 7420 say\u0131l\u0131 Kanun\u2019un de\u011ferlendirildi\u011fi komisyon g\u00f6r\u00fc\u015fmelerinde de s\u0131kl\u0131kla dile getirilen bu durum kar\u015f\u0131s\u0131nda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, ortaya \u00e7\u0131kan anla\u015fmazl\u0131\u011f\u0131n giderilmesi amac\u0131yla gerekli d\u00fczenlemelerin Tebli\u011f ile yap\u0131laca\u011f\u0131n\u0131 belirterek i\u015fbu kanun de\u011fi\u015fikli\u011fi ile mevzuat\u0131m\u0131za kazand\u0131r\u0131lan yeniliklerin m\u00fckelleflerce daha anla\u015f\u0131l\u0131r h\u00e2le getirilece\u011fini belirtmi\u015ftir. 01.03.2023 tarih ve 32119 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tebli\u011f ile sermaye azalt\u0131m\u0131n\u0131n vergilenmesi hususunda KVK\u2019da yap\u0131lan de\u011fi\u015fikli\u011fin a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Sermaye art\u0131r\u0131m\u0131 \u00e7e\u015fitli kaynaklardan yap\u0131labilmekte olup; esas s\u00f6zle\u015fmenin sermaye maddesinde yap\u0131lan de\u011fi\u015fiklikte bu kaynaklar a\u00e7\u0131k\u00e7a g\u00f6sterilmektedir. Ger\u00e7ekle\u015ftirilen esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi, ilgili ticaret sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne sunulmas\u0131n\u0131n ard\u0131ndan T\u00fcrkiye Ticaret Sicil Gazetesi\u2019nde yay\u0131mlanmaktad\u0131r. Bu do\u011frultuda, yaln\u0131zca tek bir kaynaktan olu\u015fmayan sermayede ger\u00e7ekle\u015fen azalt\u0131mda da azalt\u0131m\u0131n hangi kaynaktan yap\u0131ld\u0131\u011f\u0131 hakk\u0131nda bir d\u00fczenleme bulunmad\u0131\u011f\u0131ndan, sermaye azalt\u0131m\u0131n\u0131n vergilendirilmesi konusunda g\u00f6r\u00fc\u015f ayr\u0131l\u0131klar\u0131 bulunmaktayd\u0131.<\/p>\n\n\n\n

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  1. SERMAYE AZALTIMININ VERG\u0130LEND\u0130R\u0130LMES\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130KTEN \u00d6NCEK\u0130 DURUM<\/strong><\/li>\n<\/ol>\n\n\n\n

    7420 say\u0131l\u0131 Kanun\u2019dan \u00f6nce, T\u00fcrk vergi mevzuat\u0131nda, sermaye azalt\u0131m\u0131n\u0131n vergilendirilmesine ili\u015fki \u00f6zel bir d\u00fczenleme bulunmamaktayd\u0131. Bu sebeple, sermaye azalt\u0131m\u0131n\u0131n vergilendirilmesi, Vergi \u0130daresi ile m\u00fckellefler aras\u0131ndaki en tart\u0131\u015fmal\u0131 konulardan biriydi. Nitekim Vergi \u0130daresinin konuya ili\u015fkin yakla\u015f\u0131m\u0131, makalemizin ilerleyen b\u00f6l\u00fcmlerinde \u00f6rneklerine yer verildi\u011fi \u00fczere, azalt\u0131lan sermayenin \u00f6ncelikle vergilemeye konu unsurlardan yap\u0131laca\u011f\u0131n\u0131n kabul\u00fc y\u00f6n\u00fcndeydi. Bu yakla\u015f\u0131ma g\u00f6re, sermaye azalt\u0131m\u0131nda azalt\u0131lan tutar\u0131n \u00f6ncelikle kurumlar vergisine ve k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi kesintisine tabi tutulacak hesaplardan, devam\u0131nda sadece k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi kesintisine tabi tutulacak hesaplardan kar\u015f\u0131lanmas\u0131, son olarak ise i\u015fletmeden \u00e7ekilmesi h\u00e2linde vergilendirilmeyecek olan ayni ve nakdi sermayeden \u00e7ekilmesi \u015feklinde s\u0131ralanmaktayd\u0131.<\/p>\n\n\n\n