ANON\u0130M \u015e\u0130RKETLER<\/p>\n
1.\u00a0 Tek ki\u015fi ile kurulabilir ortak say\u0131s\u0131 s\u0131n\u0131rs\u0131zd\u0131r.
\n2.\u00a0 50.000 – TL Esas sermaye, 100.000.- TL Kay\u0131tl\u0131 sermaye ile kurulabilir.
\n3.\u00a0 Tahvil \u00e7\u0131kar\u0131labilir.
\n4.\u00a0 Pay devri kolayca ger\u00e7ekle\u015ftirilebilir. Noterden yap\u0131lma mecburiyeti yoktur. Hamiline yaz\u0131l\u0131 pay senetlerinde teslim yeterlidir. Ticaret sicilde tescil mecburiyeti yoktur,
\n5.\u00a0 \u015eirket pay senedinin 2 y\u0131l ge\u00e7tikten sonra sat\u0131lmas\u0131 durumunda elde edilen kazan\u00e7 tutar\u0131 vergiye tabi de\u011fildir.
\n6.\u00a0\u00a0 Halka a\u00e7\u0131lma imkan\u0131 vard\u0131r.
\n7.\u00a0 Orta\u011f\u0131n kamu bor\u00e7lar\u0131ndan sorumlulu\u011fu yoktur. Anonim \u015eirketlerde orta\u011f\u0131n vergi, SGK ve \u015firketin di\u011fer bor\u00e7lar\u0131ndan dolay\u0131 hi\u00e7bir sorumlulu\u011fu yoktur. Tek sorumlulu\u011fu taahh\u00fct etti\u011fi sermaye borcunu \u00f6demesidir.
\n8.\u00a0 \u015eirket s\u00f6zle\u015fmesi ancak esas sermayenin yar\u0131s\u0131na tekab\u00fcl eden ortaklar\u0131n karar\u0131yla de\u011fi\u015ftirilebilir.
\n9.\u00a0 Sermayesi 250.000 – TL ve \u00fcst\u00fcnde olan \u015firketler bir avukatla dan\u0131\u015fmanl\u0131k anla\u015fmas\u0131 yapmak zorundad\u0131r.
\n10.\u00a0 Ortaklar\u0131n \u015firkete verdi\u011fi emanet paralar, \u00f6d\u00fcn\u00e7ler, bor\u00e7lar hi\u00e7bir ko\u015ful belirtilmeden hemen iade edilebilir.
\n11.\u00a0 \u015eirket organ\u0131 Genel Kurul ve Y\u00f6netim Kurulundan olu\u015fmaktad\u0131r.
\n12. Halka a\u00e7\u0131k ya da halka kapal\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm A\u015e’lerde “Kay\u0131tl\u0131 Sermaye Sistemini” kabul etmek m\u00fcmk\u00fcn olup, genel kurul toplant\u0131s\u0131 yap\u0131lmaks\u0131z\u0131n kay\u0131tl\u0131 sermaye tavan\u0131na kadar sermayeyi art\u0131rma yetkisi Y\u00f6netim kuruluna tan\u0131nm\u0131\u015ft\u0131r.
\n13.\u00a0 Ek \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc mevcut olmay\u0131p, ortaklar sadece sermaye taahh\u00fcd\u00fc ile sorumlu tutulabilirler.
\n14.\u00a0 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131’n\u0131n Anonim \u015eirketlerin GK Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131ndaki Y\u00f6netmelik H\u00fck\u00fcmlerinin 32. Maddesinde detayl\u0131 olarak hangi GK toplant\u0131lar\u0131nda bakanl\u0131k temsilcisinin bulunmas\u0131 gerekti\u011fi tek tek say\u0131lm\u0131\u015ft\u0131r.(\u00f6rne\u011fin; sermaye art\u0131r\u0131m\u0131, azalt\u0131m\u0131, birle\u015fme, b\u00f6l\u00fcnme, t\u00fcr de\u011fi\u015ftirme, ama\u00e7 ve konu de\u011fi\u015fikli\u011fi vb gibi..)
\n15.\u00a0 E-Genel Kurul (Elektronik Genel Kurul) ve Y\u00f6netim Kurulu yapabilme imk\u00e2n\u0131 tan\u0131nm\u0131\u015ft\u0131r, (TTK mad 1527 ve A\u015e. Genel Kurullar\u0131n\u0131n Elektronik Ortamda Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik ve Tebli\u011f)
\n16.\u00a0 A\u015e’lerde \u015eirketin feshi ile ilgili \u015firket ortaklar\u0131na bir hak tan\u0131nmam\u0131\u015ft\u0131r.
\n17.\u00a0 \u00d6d\u00fcn\u00e7 para bulmak i\u00e7in bor\u00e7 senetleri (tahvil) \u00e7\u0131karabilir. (TTK md. 504).<\/p>\n
L\u0130M\u0130TED \u015e\u0130RKETLER<\/p>\n
1.\u00a0\u00a0 Tek ki\u015fi ile kurulabilir. Azami ortak say\u0131s\u0131 50 ki\u015fidir.
\n2.\u00a0\u00a0 10.000 TL Esas sermaye ile kurulabilir.
\n3.\u00a0 Tahvil \u00e7\u0131karamazlar, Tahvil \u00e7\u0131karamad\u0131\u011f\u0131 gibi menkul de\u011ferlerle ilgili arac\u0131l\u0131k faaliyetinde bulunamazlar
\n4.\u00a0 \u015eirket pay senedinin sat\u0131\u015f\u0131 genel kurul onay\u0131 gerekli olup sat\u0131\u015f noterden yap\u0131lmal\u0131d\u0131r. Ticaret sicilden de tescil edilmesi gerekmektedir.
\n5.\u00a0 \u015eirket hissesi ka\u00e7 y\u0131l sonra sat\u0131l\u0131rsa sat\u0131ls\u0131n elde edilen kazan\u00e7 gelir vergisine tabidir.
\n6.\u00a0\u00a0 Halka a\u00e7\u0131lma imkan\u0131 yoktur.
\n7.\u00a0 Orta\u011f\u0131n kamu bor\u00e7lar\u0131ndan sorumlulu\u011fu vard\u0131r. \u015eirketin Vergi, SGK primi bor\u00e7lar\u0131n\u0131n tahsil edilemeyen k\u0131sm\u0131ndan t\u00fcm malvarl\u0131\u011f\u0131yla sorumludur.
\n8.\u00a0\u00a0 \u015eirket sermayesinde esas sermaye \u00f6ng\u00f6r\u00fclmemi\u015fse \u015firket ortaklar\u0131n\u0131n 2\/3 \u00fcn\u00fcn karar\u0131yla de\u011fi\u015ftirilebilir.
\n9.\u00a0\u00a0\u00a0 Limited \u015firketlerde avukat bulundurma zorunlulu\u011fu yoktur.
\n10.\u00a0\u00a0 Ortaklardan alman t\u00fcm emanetler ve \u00f6d\u00fcn\u00e7 paralar, ancak t\u00fcm alacaklar \u00f6dendikten sonra geri \u00f6denebilir,
\n11.\u00a0 Limited \u015firketler i\u00e7in sigortac\u0131l\u0131k faaliyeti yapma yasa\u011f\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.(Daha \u00f6nceki uygulamada \u015firket t\u00fcr\u00fc olarak sadece A.\u015e. ler sigortac\u0131l\u0131k faaliyeti yapabiliyorlard\u0131,)
\n12.\u00a0 \u015eirket organ\u0131 Genel Kurul ve M\u00fcd\u00fcr\/M\u00fcd\u00fcrler Kurulundan olu\u015fmaktad\u0131r.
\n13.\u00a0 Anonim \u015firketlerden farkl\u0131 olarak kay\u0131tl\u0131 sermaye sistemi kabul edilmemi\u015ftir. Bu sebeple Ltd’nin sermaye art\u0131r\u0131m\u0131 yapabilmesi i\u00e7in genel kurul toplant\u0131s\u0131 yapmalar\u0131 gerekir.
\n14.\u00a0\u00a0 Ortaklar \u015firket s\u00f6zle\u015fmesiyle, esas sermaye pay\u0131 bedeli d\u0131\u015f\u0131nda kanunda \u00f6ng\u00f6r\u00fclen hallerde ek \u00f6deme ile de y\u00fck\u00fcml\u00fc tutulabilirler.
\n15.\u00a0 Yeni TTK\u2019da limited \u015firketin ortaklar\u0131na k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131tabilece\u011fi d\u00fczenlenmi\u015ftir. Yeni TTK’n\u0131n ilgili maddelerinin verdi\u011fi yetkiye dayan\u0131larak G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan K\u00e2r Pay\u0131 Avans\u0131 Da\u011f\u0131t\u0131lmas\u0131 Hakk\u0131nda Tebli\u011f’de k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m \u015fartlar\u0131, \u00f6denmesi ve y\u00f6netim organ\u0131n\u0131n g\u00f6revlerine ili\u015fkin bilgiler ayr\u0131nt\u0131l\u0131 \u015fekilde d\u00fczenlenmi\u015ftir.
\nTebli\u011f uyar\u0131nca, ara d\u00f6nem finansal tablolara g\u00f6re k\u00e2r edilmi\u015f olmas\u0131 ve genel kurul karar\u0131n k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin karar almas\u0131 durumunda limited \u015firket k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131tabilecektir.
\n16.\u00a0\u00a0 Hi\u00e7bir Ltd toplant\u0131s\u0131nda Bakanl\u0131k Temsilcisinin bulunmas\u0131na gerek yoktur. (TTK mad.407 ve 617, Madde Bakanl\u0131k temsilcisine ili\u015fkin olan h\u00fck\u00fcmlerin k\u0131yasen uygulanamayaca\u011f\u0131n\u0131 belirtmi\u015ftir, Ayn\u0131 zamanda, Anonim \u015eirketlerin GK Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131ndaki Y\u00f6netmelik sadece A\u015e’lerden bahsetmi\u015ftir.)
\n17.\u00a0 Sermaye \u015eirketi olmas\u0131 sebebiyle e-Genel Kurul (Elektronik Genel Kurul)ve M\u00fcd\u00fcrler Kurulu yapabilme imkan\u0131 A\u015e\u2019lerde oldu\u011fu gibi Limited \u015eirketlere de tan\u0131nm\u0131\u015ft\u0131r.
\n18. Yeni TTK ile ortaklara hakl\u0131 sebeple \u015firketin feshini isteme hakk\u0131 tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n
Yukar\u0131da yapt\u0131\u011f\u0131m\u0131z de\u011ferlendirmeler neticesinde Anonim \u015eirketlerin Limited \u015firketlere g\u00f6re daha avantajl\u0131 oldu\u011funu s\u00f6yleyebiliriz.Pay senetleri devri,hamiline hisse senedi \u00e7\u0131karma tahvil \u00e7\u0131karma vs.gibi avantajlar ile A\u015e’ler daha avantajl\u0131 konumdad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
ANON\u0130M \u015e\u0130RKETLER 1.\u00a0 Tek ki\u015fi ile kurulabilir ortak say\u0131s\u0131 s\u0131n\u0131rs\u0131zd\u0131r. 2.\u00a0 50.000 – TL Esas sermaye, 100.000.- TL Kay\u0131tl\u0131 sermaye ile kurulabilir. 3.\u00a0 Tahvil \u00e7\u0131kar\u0131labilir. 4.\u00a0 Pay devri kolayca ger\u00e7ekle\u015ftirilebilir. Noterden yap\u0131lma mecburiyeti yoktur. Hamiline yaz\u0131l\u0131 pay senetlerinde teslim yeterlidir. Ticaret sicilde tescil mecburiyeti yoktur, 5.\u00a0 \u015eirket pay senedinin 2 y\u0131l ge\u00e7tikten sonra sat\u0131lmas\u0131 durumunda […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6364","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/comments?post=6364"}],"version-history":[{"count":1,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6364\/revisions"}],"predecessor-version":[{"id":6365,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6364\/revisions\/6365"}],"wp:attachment":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/media?parent=6364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/categories?post=6364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/tags?post=6364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}