{"id":152266,"date":"2025-12-10T07:54:08","date_gmt":"2025-12-10T07:54:08","guid":{"rendered":"https:\/\/kamucalisani.net\/?p=152266"},"modified":"2025-12-10T07:54:08","modified_gmt":"2025-12-10T07:54:08","slug":"sermaye-kaybi-olan-veya-borca-batik-sirketlere-saglanan-kolaylikta-sure-uzatimi","status":"publish","type":"post","link":"https:\/\/kamucalisani.net\/index.php\/2025\/12\/10\/sermaye-kaybi-olan-veya-borca-batik-sirketlere-saglanan-kolaylikta-sure-uzatimi\/","title":{"rendered":"Sermaye kayb\u0131 olan veya borca bat\u0131k \u015firketlere sa\u011flanan kolayl\u0131kta s\u00fcre uzat\u0131m\u0131"},"content":{"rendered":"

Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan “6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun 376’nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f”, Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

Tebli\u011fle, sermaye kayb\u0131 olan veya borca bat\u0131k \u015firketlerin durumuna ili\u015fkin hesaplamalarda d\u00fczenlemeye gidildi.<\/p>\n

Buna g\u00f6re, s\u00f6z konusu \u015firketlerin hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131n\u0131n, 1 Ocak 2027’ye kadar yap\u0131lacak hesaplamalarda dikkate al\u0131nmamas\u0131 imkan\u0131 sa\u011fland\u0131. S\u00f6z konusu uygulama, daha \u00f6nce 1 Ocak 2026’ya kadar yap\u0131lacak hesaplamalar\u0131 kaps\u0131yordu.<\/p>\n\n

<\/p>\n

Kaynak :\u00a0http:\/\/www.milliyet.com.tr\/ekonomi\/sermaye-kaybi-olan-veya-borca-batik-sirketlere-saglanan-kolaylikta-sure-uzatimi-7499262<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Sermaye kayb\u0131 ya\u015fayan veya borca bat\u0131k \u015firketlerin, kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden baz\u0131 giderlerinin hesaplamalarda dikkate al\u0131nmamas\u0131 imkan\u0131n\u0131n s\u00fcresi, 1 Ocak 2027’ye kadar uzat\u0131ld\u0131.<\/p>\n","protected":false},"author":1,"featured_media":152267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-152266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/152266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/comments?post=152266"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/152266\/revisions"}],"predecessor-version":[{"id":152268,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/152266\/revisions\/152268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media\/152267"}],"wp:attachment":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media?parent=152266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/categories?post=152266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/tags?post=152266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}