{"id":1474,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1474"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"muteahhitler-ve-girisimciler-dikkat-yillara-sari-isler-kapsaminda-yillarca-biriktirdiginiz-stopaj-iadesi-buhar-olabilir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/muteahhitler-ve-girisimciler-dikkat-yillara-sari-isler-kapsaminda-yillarca-biriktirdiginiz-stopaj-iadesi-buhar-olabilir\/","title":{"rendered":"M\u00dcTEAHH\u0130TLER VE G\u0130R\u0130\u015e\u0130MC\u0130LER   D\u0130KKAT! YILLARA SAR\u0130 \u0130\u015eLER KAPSAMINDA Y\u0131llarca Biriktirdi\u011finiz Stopaj \u0130adesi, Buhar Olabilir!"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b22-1024x896.jpg\" alt=\"\" class=\"wp-image-1475\"\/><\/figure>\n\n\n\n<p>Giri\u015fimcilik yolculu\u011funun en do\u011fal ad\u0131mlar\u0131ndan biri, b\u00fcy\u00fcyen \u015fah\u0131s i\u015fletmesini bir sermaye \u015firketine (A.\u015e. veya Ltd. \u015eti.) d\u00f6n\u00fc\u015ft\u00fcrmektir. Mant\u0131ken, t\u00fcm varl\u0131k ve bor\u00e7lar\u0131yla devredilen i\u015fletmenin vergi alacaklar\u0131n\u0131n da yeni \u015firkete otomatikman ge\u00e7mesi beklenir, de\u011fil mi?<br><br>Gelir \u0130daresi&#8217;nin yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu varsay\u0131m\u0131n ne kadar tehlikeli olabilece\u011fini ve \u015firketleri beklenmedik vergi bor\u00e7lar\u0131yla ba\u015f ba\u015fa b\u0131rakabilece\u011fini g\u00f6steriyor.<br><br>OLAY:\u00a0Y\u0131llara sari in\u015faat i\u015fi yapan bir \u015fah\u0131s i\u015fletmesi, hakedi\u015flerinden yap\u0131lan vergi kesintileri (stopaj) nedeniyle ciddi bir vergi iadesi alaca\u011f\u0131 biriktiriyor. \u0130\u015fler b\u00fcy\u00fcy\u00fcnce, bu \u015fah\u0131s i\u015fletmesini t\u00fcm aktif ve pasifiyle bir Anonim \u015eirkete d\u00f6n\u00fc\u015ft\u00fcr\u00fcyor. Yeni kurulan A.\u015e.&#8217;nin vergi bor\u00e7lar\u0131 ortaya \u00e7\u0131k\u0131nca, eski \u015fah\u0131s i\u015fletmesinden gelen vergi iadesi alaca\u011f\u0131n\u0131 bu bor\u00e7lara mahsup etmek istiyor.<br><br>MAL\u0130YE&#8217;N\u0130N \u015eOK EDEN CEVABI:<br><br>&#8220;Do\u011frudan Mahsup M\u00fcmk\u00fcn De\u011fil!&#8221;<br><br>Bakanl\u0131k, bu iki yap\u0131y\u0131 vergi hukuku a\u00e7\u0131s\u0131ndan ayr\u0131 ki\u015filikler olarak g\u00f6r\u00fcyor ve net bir \u00e7izgi \u00e7ekiyor:<br><br>&#8220;T\u00fcr De\u011fi\u015fikli\u011fi&#8221; Bir Sona Ermedir:\u00a0\u015eah\u0131s i\u015fletmesinin sermaye \u015firketine d\u00f6n\u00fc\u015fmesi, vergi kanunlar\u0131 a\u00e7\u0131s\u0131ndan o \u015fah\u0131s i\u015fletmesi i\u00e7in bir\u00a0&#8220;i\u015fi b\u0131rakma&#8221;\u00a0h\u00fckm\u00fcndedir.<br><br>Alacak \u015eirkete De\u011fil, \u015eahsa Aittir:\u00a0\u0130ade alaca\u011f\u0131, hukuken sona eren \u015fah\u0131s i\u015fletmesine, yani o\u00a0\u015fahs\u0131n kendisine\u00a0aittir. Yeni kurulan A.\u015e. ise tamamen farkl\u0131 bir vergi m\u00fckellefidir.<br><br>SONU\u00c7:\u00a0Bu nedenle, \u015fahs\u0131n vergi alaca\u011f\u0131, A.\u015e.&#8217;nin vergi bor\u00e7lar\u0131na\u00a0do\u011frudan mahsup edilemez!<br><br>PEK\u0130, \u00c7\u00d6Z\u00dcM YOK MU? \u0130\u015eTE O &#8220;A\u00c7IK KAPI&#8221;:<br><br>\u00d6zelge, do\u011frudan mahsubun \u00f6n\u00fcn\u00fc kapatsa da, dolayl\u0131 bir \u00e7\u00f6z\u00fcm sunuyor. \u0130zlenmesi gereken yol iki ad\u0131ml\u0131:<br><br>\u2705\u00a0Ad\u0131m 1: \u00d6nce Nakden \u0130ade Talep Edin:\u00a0\u015eah\u0131s olarak, vergi dairesinden iade alaca\u011f\u0131n\u0131z\u0131n size\u00a0nakden \u00f6denmesi\u00a0s\u00fcrecini ba\u015flatmal\u0131s\u0131n\u0131z.<br><br>\u2705\u00a0Ad\u0131m 2: &#8220;\u00dc\u00e7\u00fcnc\u00fc Ki\u015fi Borcuna Mahsup&#8221; Yapt\u0131r\u0131n:\u00a0Nakden iade edilebilir a\u015famaya gelen alaca\u011f\u0131n\u0131z i\u00e7in, vergi dairesine bir dilek\u00e7e vererek bu tutar\u0131n, orta\u011f\u0131 oldu\u011funuz A.\u015e.&#8217;nin vergi bor\u00e7lar\u0131na mahsup edilmesini talep edebilirsiniz.<br><br>ANA F\u0130K\u0130R:<br><br>Vergi hukukunda &#8220;hukuki halefiyet&#8221; (birinin di\u011ferinin yerine ge\u00e7mesi) ilkesi, vergi alacaklar\u0131n\u0131n mahsubunda her zaman otomatikman i\u015flemez. \u015eah\u0131s ve sermaye \u015firketi iki ayr\u0131 ki\u015filiktir. Bu prosed\u00fcrel fark\u0131 bilmemek, \u015firketleri ciddi bir nakit ak\u0131\u015f\u0131 s\u0131k\u0131nt\u0131s\u0131na sokabilir.<br><br>Bu, \u00f6zellikle \u015firketle\u015fme s\u00fcrecindeki t\u00fcm giri\u015fimcilerin ve onlara dan\u0131\u015fmanl\u0131k yapan mali m\u00fc\u015favirlerin not defterinin en ba\u015f\u0131na yazmas\u0131 gereken bir kurald\u0131r.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-taesrdeafbiagnikliafbi-agnahaftsagnirketi-activity-7368164464656822272-2c5f?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-taesrdeafbiagnikliafbi-agnahaftsagnirketi-activity-7368164464656822272-2c5f?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015fimcilik yolculu\u011funun en do\u011fal ad\u0131mlar\u0131ndan biri, b\u00fcy\u00fcyen \u015fah\u0131s i\u015fletmesini bir sermaye \u015firketine (A.\u015e. veya Ltd. \u015eti.) d\u00f6n\u00fc\u015ft\u00fcrmektir. Mant\u0131ken, t\u00fcm varl\u0131k ve bor\u00e7lar\u0131yla devredilen i\u015fletmenin vergi alacaklar\u0131n\u0131n da yeni \u015firkete otomatikman ge\u00e7mesi beklenir, de\u011fil mi? Gelir \u0130daresi&#8217;nin yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu varsay\u0131m\u0131n ne kadar tehlikeli olabilece\u011fini ve \u015firketleri beklenmedik vergi bor\u00e7lar\u0131yla ba\u015f ba\u015fa b\u0131rakabilece\u011fini g\u00f6steriyor. OLAY:\u00a0Y\u0131llara [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1474","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1474"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1474\/revisions"}],"predecessor-version":[{"id":1476,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1474\/revisions\/1476"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}