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ARTICLE · 18 APRIL 2023

Sermaye Azaltiminin Vergilenmesinde Yeni Dönem

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Sermaye azaltımının gerçekleştirilmesi 6102 sayılı Türk Ticaret Kanunu ("TTK")'nun 473 vd. maddelerinde düzenlenmiş olup; 7420 sayılı Kanun ile KVK'ya eklenen "Sermaye Azaltımında Vergileme" başlıklı 32/B maddesi ...

TurkeyTax
Mine Beyazhançer
Mine Beyazhançer
Ahmet Hakan Mirza
Ahmet Hakan Mirza
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ÖZET

9 Kasım 2022 tarih ve 32008 sayılı Resmî Gazete'de yayımlanan 7420 sayılı Gelir Vergisi Kanunu ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun ("7420 sayılı Kanun") ile 5520 sayılı Kurumlar Vergisi Kanunu ("KVK")'na "Sermaye Azaltımında Vergileme" başlıklı 32/B maddesi eklenmiş; söz konusu düzenleme Hazine ve Maliye Bakanlığı tarafından Kurumlar Vergisi Genel Tebliği (Seri No:1)'nde Değişiklik Yapılmasına Dair 21 Seri No.lu Kurumlar Vergisi Genel Tebliği ("Tebliğ")'nde yer edinmiştir.

GİRİŞ

Sermaye azaltımının gerçekleştirilmesi 6102 sayılı Türk Ticaret Kanunu ("TTK")'nun 473 vd. maddelerinde düzenlenmiş olup; 7420 sayılı Kanun ile KVK'ya eklenen "Sermaye Azaltımında Vergileme" başlıklı 32/B maddesi ile vergi mevzuatımıza önemli değişiklikler getirilmiştir.

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