{"id":1379,"date":"2026-10-19T10:38:51","date_gmt":"2026-10-19T10:38:51","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1379"},"modified":"2026-10-19T10:38:52","modified_gmt":"2026-10-19T10:38:52","slug":"sermaye-kaybi-ve-borca-batiklik-hesaplamalarina-iliskin-gecici-maddenin-suresi-uzatilmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/sermaye-kaybi-ve-borca-batiklik-hesaplamalarina-iliskin-gecici-maddenin-suresi-uzatilmistir\/","title":{"rendered":"Sermaye Kayb\u0131 ve Borca Bat\u0131kl\u0131k Hesaplamalar\u0131na \u0130li\u015fkin Ge\u00e7ici Maddenin S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Sirk\u00fcler 2026 \u2013 056<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sermaye Kayb\u0131 ve Borca Bat\u0131kl\u0131k Hesaplamalar\u0131na \u0130li\u015fkin Ge\u00e7ici Maddenin S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10 Ekim 2026 tarihli ve 33396 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan \u201c6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d ile sermaye kayb\u0131 ve borca bat\u0131kl\u0131k hesaplamalar\u0131ndaki istisna s\u00fcresi 1 Ocak 2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bilindi\u011fi \u00fczere, 5 Eyl\u00fcl 2018 tarihli Resm\u00ee Gazete \u2018de yay\u0131mlanan \u201c6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f\u201d &#8216;in Ge\u00e7ici 1&#8217;inci maddesinde, sermaye kayb\u0131 veya borca bat\u0131kl\u0131k hesaplamalar\u0131nda hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ve 2020 ve 2021 y\u0131llar\u0131na ili\u015fkin baz\u0131 giderlerin dikkate al\u0131nmadan hesaplamas\u0131na imkan sa\u011flanm\u0131\u015ft\u0131r. Yap\u0131lan bu son de\u011fi\u015fiklikle ge\u00e7ici maddenin uygulama s\u00fcresi \u201c1\/1\/2028\u201d olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020 ve 2021 y\u0131llar\u0131nda istisna edilen giderler ilgili y\u0131llarda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu Tebli\u011fe a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/10\/20261010-19.htm\">Please Click<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026 \u2013 056 Sermaye Kayb\u0131 ve Borca Bat\u0131kl\u0131k Hesaplamalar\u0131na \u0130li\u015fkin Ge\u00e7ici Maddenin S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r 10 Ekim 2026 tarihli ve 33396 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan \u201c6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d ile sermaye kayb\u0131 ve borca bat\u0131kl\u0131k hesaplamalar\u0131ndaki istisna s\u00fcresi 1 [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1379","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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