{"id":3417,"date":"2020-07-13T08:47:23","date_gmt":"2020-07-13T05:47:23","guid":{"rendered":"https:\/\/www.kureselhukuk.com\/?p=3417"},"modified":"2021-04-22T13:52:03","modified_gmt":"2021-04-22T10:52:03","slug":"mucbir-sebep-ticarihayat-ve-etkileri","status":"publish","type":"post","link":"https:\/\/www.kureselhukuk.com\/en\/mucbir-sebep-ticarihayat-ve-etkileri\/","title":{"rendered":"M\u00dcCB\u0130R SEBEP, T\u0130CAR\u0130 HAYAT VE ETK\u0130LER\u0130"},"content":{"rendered":"<p>U\u00c7AN ARABALAR, I\u015eINLANAN insanlar ve zamanlar aras\u0131nda yolculuk vadeden bilim kurgu filmlerine inat edercesine 2000\u2019li y\u0131llar bizi zor ekonomik krizler, salg\u0131n hastal\u0131klar ve do\u011fal afetler ile kar\u015f\u0131lad\u0131. K\u0131sa bir s\u00fcre \u00f6ncesine kadar g\u00fcndemi teknolojik geli\u015fmeler me\u015fgul ederken, \u015fimdilerde Covid19\/Koronavir\u00fcs neredeyse t\u00fcm g\u00fcndemi me\u015fgul etmeye devam ediyor. D\u00fcnya \u00fczerindeki siyasi \u00e7alkant\u0131lar ve istikrars\u0131z idareciler, d\u00fc\u015fen petrol fiyatlar\u0131, d\u00fcnya borsalar\u0131ndaki h\u0131zl\u0131 \u00e7\u00f6k\u00fc\u015fler ve dalgalanan kurlara kar\u015f\u0131 h\u0131zl\u0131ca artan k\u0131ymetli maden fiyatlar\u0131, ya\u015fanacak iktisadi krizleri sanki haber verircesine neredeyse b\u00fct\u00fcn \u00fclkeleri etkilemeye ba\u015flam\u0131\u015fken dahi vir\u00fcs\u00fc konu\u015fmaya devam ediyoruz. D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc\u2019n\u00fcn 11 Mart\u2019ta pandemi ilan etmesinin ard\u0131ndan i\u00e7timai ve iktisadi hayatta meydana gelen de\u011fi\u015fikliklerin vergisel etkilerinin ortaya \u00e7\u0131kmas\u0131 ka\u00e7\u0131n\u0131lmazd\u0131.<\/p>\n\n\n\n<p>\u00dclkemizde, evden \u00e7\u0131kmama y\u00f6n\u00fcnde uyar\u0131lar ile ba\u015flayan \u00f6nlemler dizisi, evden \u00e7al\u0131\u015fma, yurt d\u0131\u015f\u0131nda bulunan vatanda\u015flar\u0131m\u0131z\u0131n d\u00f6nd\u00fcklerinde \u00f6nceden belirlenmi\u015f noktalarda bir s\u00fcre misafir edilmesi, ard\u0131ndan sosyal hayat\u0131m\u0131z\u0131n tam ortas\u0131ndaki bir\u00e7ok i\u015fletmenin faaliyetlerinin ge\u00e7ici bir s\u00fcre durdurulmas\u0131, g\u0131da sat\u0131\u015f noktalar\u0131n\u0131n mesai saatlerinde yap\u0131lan d\u00fczenlemeler, seyahat kurallar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 ve k\u0131sa s\u00fcreli soka\u011fa \u00e7\u0131kma yasaklar\u0131 ile devam ediyor.<\/p>\n\n\n\n<p>Bu tedbirlerin hem i\u00e7timai hem de iktisadi hayat\u0131m\u0131z\u0131 derinden etkilememesi ad\u0131na m\u00fccbir sebep hali ilan edildi. M\u00fccbir sebep halini, hayat\u0131 etkileyen ve normal seyrinin d\u0131\u015f\u0131na \u00e7\u0131kmas\u0131 durumunda, vergi m\u00fckelleflerinin sorumluluklar\u0131n\u0131 yerine getirirken nas\u0131l davranmas\u0131 gerekti\u011fini d\u00fczenleyen bir m\u00fcessese olarak tan\u0131mlayabiliriz. Ayr\u0131ca m\u00fccbir sebep halini, <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.4.213.pdf\">Vergi Usul Kanunu<\/a> (VUK) 13. maddesini inceledi\u011fimizde yasama organ\u0131 taraf\u0131ndan \u00f6ncesinde al\u0131nm\u0131\u015f bir tedbir olarak kar\u015f\u0131m\u0131za \u00e7\u0131kt\u0131\u011f\u0131n\u0131 g\u00f6rebiliriz.<\/p>\n\n\n\n<p>Bu hal, hepimize bir tak\u0131m yeni sorumluluklar y\u00fcklerken di\u011fer taraftan bu yeni sorumluluklar\u0131n nas\u0131l ifa edilece\u011fini de d\u00fczenlemektedir. Bu yeni sorumluluklar ve d\u00fczenlemelerin t\u00fcm vergi m\u00fckelleflerini kapsamad\u0131\u011f\u0131n\u0131, kimlerin bu hal kapsam\u0131nda oldu\u011funu a\u00e7\u0131klanan tebli\u011flerden ve elektronik ortamda yap\u0131lan d\u00fczenlemelerden tespit etmek m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>M\u00fccbir sebep hali elbette iktisadi hayat\u0131n sadece vergi\/kamu maliyesi noktas\u0131nda d\u00fczenlemeler i\u00e7ermemektedir. \u0130ktisadi hayat\u0131n belkemi\u011fi ticari i\u015fletmeler ve \u00e7al\u0131\u015fanlar\u0131 hakk\u0131nda da bir tak\u0131m yeni d\u00fczenlemeler ve sorumluluklar getirmi\u015ftir. Bu d\u00fczenlemeler \u00e7er\u00e7evesinde baz\u0131lar\u0131na k\u0131saca de\u011finmek faydal\u0131 olacakt\u0131r:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img src=\"http:\/\/dergi.kureselhukuk.com\/wp-content\/uploads\/2020\/05\/Psikolojik-tedbir-1024x682-1.jpg\" alt=\"\" class=\"wp-image-377\"\/><\/figure>\n\n\n\n<p><strong>a.<\/strong>&nbsp;4447 say\u0131l\u0131 \u0130\u015fsizlik Kanunu\u2019nun Ek-2. maddesi kapsam\u0131ndaki k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi m\u00fcessesesinden faydalanma ko\u015fullar\u0131 hafifletilerek t\u00fcm i\u015fverenlerin ba\u015fvurusuna a\u00e7\u0131ld\u0131<\/p>\n\n\n\n<p><strong>b.&nbsp;<\/strong>7244 say\u0131l\u0131 torba yasa ile 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 25\/2. bendindeki sebepler ve \u00e7al\u0131\u015fan\u0131n istifas\u0131 haricinde i\u015ften \u00e7\u0131karmalar 17.04.2020 tarihi itibari ile \u00fc\u00e7 ay yasakland\u0131.<\/p>\n\n\n\n<p><strong>c.&nbsp;<\/strong>\u0130\u015fverenlere salg\u0131n hastal\u0131k kapsam\u0131nda \u00e7al\u0131\u015fanlar\u0131n\u0131 \u00fccretsiz izine \u00e7\u0131karma hakk\u0131 ve izine \u00e7\u0131kar\u0131lan personele g\u00fcnl\u00fck 39,24 TL nakdi \u00fccret deste\u011fi getirildi.<\/p>\n\n\n\n<p><strong>d.<\/strong>&nbsp;Hazine ta\u015f\u0131nmazlar\u0131 i\u00e7in \u00f6denmesi gereken bedeller, ecrimisil \u00f6demeleri, turizm tesisi maksad\u0131 ile kiralanan orman arazileri ve milli parklara ili\u015fkin kira bedellerinin \u00f6deme s\u00fcresi \u00fc\u00e7 ay ertelendi.<\/p>\n\n\n\n<p><strong>e.&nbsp;<\/strong>Dernek ve kooperatiflerin genel kurullar\u0131 31.07.2020\u2019ye kadar ertelendi.<\/p>\n\n\n\n<p><strong>f.<\/strong>&nbsp;Faaliyetlerini durduran veya genelgeler ile durdurulan i\u015fletmelerin ilan ve reklam vergileri ile \u00e7evre temizlik vergilerinin, faaliyetlerin durdu\u011fu s\u00fcreye isabet eden k\u0131sm\u0131 tahsil edilmeyecektir.<\/p>\n\n\n\n<p>Bilindi\u011fi \u00fczere, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u00b4nda anonim ve limited \u015firketlerde ola\u011fan genel kurul toplant\u0131lar\u0131n\u0131n her faaliyet d\u00f6nemi sonundan itibaren \u00fc\u00e7 ay i\u00e7erisinde yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Faaliyet d\u00f6neminin genellikle takvim y\u0131l\u0131 say\u0131ld\u0131\u011f\u0131 \u00fclkemizde \u015firketlerin genel kurul toplant\u0131lar\u0131n\u0131 mart ay\u0131 sonuna kadar ger\u00e7ekle\u015ftirmesi gerekir. Ancak salg\u0131n sebebi ile genel kurullar\u0131n\u0131 yapamayacak olan \u015firketler i\u00e7in \u201cElektronik Genel Kurul Sistemi\u201dnde yeniden d\u00fczenleme yap\u0131lm\u0131\u015f, \u015firketlerin karar s\u00fcre\u00e7lerini etkileyecek bu \u00f6nemli meselede mesafe kat edilmi\u015ftir. Yukar\u0131da bir k\u0131sm\u0131na yer verdi\u011fimiz d\u00fczenlemelerin i\u00e7erisinde bir madde sermaye \u015firketlerimizi \u00e7ok daha fazla yak\u0131ndan ilgilendiriyor. Sermaye \u015firketlerinin ge\u00e7mi\u015f y\u0131llara ait kar ve serbest yedek ak\u00e7eleri ile 2019 y\u0131l\u0131na ait net d\u00f6nem karlar\u0131 hakk\u0131nda d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. D\u00fczenlemeye g\u00f6re ge\u00e7mi\u015f y\u0131llara ait kar ve serbest yedek ak\u00e7eler 30.09.2020 tarihine kadar da\u011f\u0131t\u0131ma konu edilmeyecektir. Yine 30.09.2020 tarihine kadar 2019 y\u0131l\u0131 net d\u00f6nem kar\u0131n\u0131n %25\u2019ine kadar olan k\u0131sm\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na m\u00fcsaade edilmi\u015f, da\u011f\u0131t\u0131m karar\u0131 \u015firket genel kurullar\u0131na b\u0131rak\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece 30.09.2020 tarihine kadar \u015firketlerden nakit \u00e7\u0131k\u0131\u015f\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmi\u015ftir. Bu d\u00fczenleme her ne kadar ge\u00e7ici gibi g\u00f6z\u00fckse de a\u011f\u0131rla\u015fan ekonomik \u015fartlar alt\u0131nda \u00f6n\u00fcm\u00fczdeki g\u00fcnlerde bir\u00e7ok \u015firketin finansman ihtiyac\u0131 i\u00e7in \u00e7\u00f6z\u00fcm olabilir. G\u00fczel g\u00fcnlerde tekrar g\u00f6r\u00fc\u015fmek dile\u011fi ile.<\/p>\n\n\n\n<p><em><strong><a href=\"https:\/\/www.kureselhukuk.com\/en\/kuresel-hukuk-dergisi\/\">SMMM Ercan \u00c7elik<\/a><\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u00dcCB\u0130R SEBEP, T\u0130CAR\u0130 HAYAT VE ETK\u0130LER\u0130<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.1 (Yoast SEO v16.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u00dcCB\u0130R SEBEP, T\u0130CAR\u0130 HAYAT VE ETK\u0130LER\u0130 &ndash; K\u00fcresel Hukuk<\/title>\n<meta name=\"description\" content=\"% %\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kureselhukuk.com\/en\/mucbir-sebep-ticarihayat-ve-etkileri\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00dcCB\u0130R SEBEP, T\u0130CAR\u0130 HAYAT VE ETK\u0130LER\u0130 &ndash; 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