{"id":3975,"date":"2024-03-23T16:22:57","date_gmt":"2024-03-23T12:22:57","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3975"},"modified":"2024-04-08T12:13:35","modified_gmt":"2024-04-08T08:13:35","slug":"temettu-nedir","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/dividend-nedir\/","title":{"rendered":"Temett\u00fc nedir?"},"content":{"rendered":"<p><em>K\u00e2r pay\u0131<\/em> t\u00fczel ki\u015fili\u011fin net k\u00e2r\u0131n\u0131n hissedarlar\u0131 (kurucular\u0131) veya hissedarlar\u0131 lehine da\u011f\u0131t\u0131m\u0131 ve ayr\u0131ca t\u00fczel ki\u015fili\u011fin tasfiyesi s\u0131ras\u0131nda net k\u00e2r pahas\u0131na olu\u015fan varl\u0131klar\u0131n (m\u00fclk) da\u011f\u0131t\u0131m\u0131 ve ayr\u0131ca yap\u0131lan para ve\/veya \u00f6deme di\u011fer \u00f6demeler \u015feklinde.<\/p>\n<p>Net k\u00e2r, basitle\u015ftirilmi\u015f vergi m\u00fckellefleri taraf\u0131ndan \u00f6denen vergiler ve di\u011fer giderler d\u00fc\u015f\u00fcld\u00fckten sonra kalan gelir anlam\u0131na gelir.<\/p>\n<p>Daha basit bir ifadeyle temett\u00fc, bir \u015firketin k\u00e2r\u0131n\u0131n belirli bir k\u0131sm\u0131n\u0131 hissedarlar\u0131na hisse senedi veya nakit olarak da\u011f\u0131tmas\u0131d\u0131r. Temett\u00fc miktar\u0131 \u015firketin k\u00e2r\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Temett\u00fc, hissenin net kar\u0131n\u0131n y\u00fczdesine g\u00f6re belirlenir.<\/p>\n<h3>Hangi gelir temett\u00fc olarak de\u011ferlendirilmez?<\/h3>\n<p>A\u015fa\u011f\u0131daki durumlarda elde edilen gelir temett\u00fc olarak kabul edilmez:<\/p>\n<ul>\n<li>T\u00fczel ki\u015finin sahip oldu\u011fu ta\u015f\u0131nmaz\u0131n tasfiyesi halinde da\u011f\u0131t\u0131m\u0131ndan elde edilen gelir (da\u011f\u0131t\u0131lmam\u0131\u015f gelirle olu\u015fan m\u00fclk istisnad\u0131r);<\/li>\n<li>hissedarlar\u0131n hisse y\u00fczdesini de\u011fi\u015ftirmeden hisse da\u011f\u0131t\u0131m\u0131;<\/li>\n<li>Hisselerin (hisselerin) nominal de\u011feri dahilinde geri al\u0131m i\u00e7in verilen \u00f6demeler (da\u011f\u0131t\u0131lmam\u0131\u015f gelir nedeniyle hisselerin nominal de\u011ferinin artmas\u0131 istisnad\u0131r).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Temett\u00fc \u00d6demek mi, Yat\u0131r\u0131m Yapmak m\u0131?<\/h3>\n<p>Bazen \u015firketler hissedarlara temett\u00fc \u00f6deme veya k\u00e2rlar\u0131 yeniden yat\u0131r\u0131ma yat\u0131rma se\u00e7ene\u011fiyle kar\u015f\u0131 kar\u015f\u0131ya kal\u0131r.<\/p>\n<p>Hissedarlar, temett\u00fc sat\u0131n alarak hisselerini satmadan yat\u0131r\u0131mlar\u0131ndan para al\u0131rlar. Bu da \u015firkete olan ilgiyi art\u0131r\u0131yor. Ayr\u0131ca hissedarlara alternatif yat\u0131r\u0131m yapma f\u0131rsat\u0131 da veriyor. Ancak \u015firketin k\u00e2r da\u011f\u0131t\u0131m oran\u0131 gelece\u011fe y\u00f6nelik planlar\u0131na ba\u011fl\u0131d\u0131r. Temett\u00fcy\u00fc belirlemek i\u00e7in \u015firketin hem hissedarlar\u0131n \u00e7\u0131karlar\u0131n\u0131 hem de benzeri di\u011fer fakt\u00f6rleri dikkate almas\u0131 gerekir.<\/p>\n<h3><strong>\u00d6deme kayna\u011f\u0131nda temett\u00fc \u00fczerinden stopaj vergisi<\/strong><\/h3>\n<p>Yerle\u015fik i\u015fletme taraf\u0131ndan \u00f6deme kayna\u011f\u0131nda \u00f6denen temett\u00fcden\u00a0<em>5\u00a0<\/em>y\u00fczde oran\u0131nda vergilendirilir. K\u00e2r pay\u0131n\u0131n ger\u00e7ek sahibi olan t\u00fczel ve ger\u00e7ek ki\u015filer mevzuata uygun olarak vergilendiriliyorsa (Vergi Kanunu Madde 122.1), bu durumda temett\u00fc alan t\u00fczel ve ger\u00e7ek ki\u015filerin gelirleri yeniden vergilendirilmez. . Bu gelirin tekrar temett\u00fc \u015feklinde verilmesi halinde vergilendirilmez.<\/p>\n<p>Petrol ve gaz rezervlerinin ke\u015ffi, geli\u015ftirilmesi ve \u00fcretiminin da\u011f\u0131t\u0131m\u0131, ihracat boru hatlar\u0131 ve benzeri di\u011fer anla\u015fmalara ili\u015fkin kar da\u011f\u0131t\u0131m\u0131 ile ilgili y\u00fcr\u00fctme otoritesi taraf\u0131ndan belirlenen hallerde, yasal bir kurulu\u015fa ait ba\u011fl\u0131 ortakl\u0131klar\u0131n karlar\u0131n\u0131n yo\u011funla\u015fmas\u0131 Bu t\u00fczel ki\u015finin merkezi mali fonundaki varl\u0131k transfer etti\u011fi gibi, t\u00fczel ki\u015fili\u011fin bu geliri de vergiye tabi de\u011fildir.<\/p>\n<p>Temett\u00fc \u00f6demeleri a\u015fa\u011f\u0131dakilere e\u015fit kabul edilir:<\/p>\n<ul>\n<li>\u015eirketin faaliyeti s\u0131ras\u0131nda edinilen varl\u0131klar\u0131n ve fonlar\u0131n ekonomik faaliyet ama\u00e7lar\u0131 d\u0131\u015f\u0131ndaki ama\u00e7larla kurucuya devredilmesi (kurucudan al\u0131nan bor\u00e7lar\u0131n geri \u00f6denmesi ve bor\u00e7lar\u0131n kurucuya devri hari\u00e7) ;<\/li>\n<li>kurucunun di\u011fer ki\u015filere olan bor\u00e7lar\u0131n\u0131n \u00f6denmesi.<\/li>\n<\/ul>\n<p>Bu durumda \u00f6deme kayna\u011f\u0131nda stopaj yap\u0131lmas\u0131 <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu&#039;nun 122.1 maddesi<\/a> taraf\u0131ndan d\u00fczenlenen<\/p>\n<p>Teknoloji park\u0131 kat\u0131l\u0131mc\u0131s\u0131 olarak teknoloji park\u0131 d\u0131\u015f\u0131nda yaz\u0131l\u0131m geli\u015ftirme, sistem entegrasyonu ve geli\u015ftirme faaliyetleri y\u00fcr\u00fcten ki\u015filere \u00f6denen temett\u00fcler, teknoloji park\u0131 belgesinin al\u0131nd\u0131\u011f\u0131 raporlama d\u00f6neminden itibaren 10 y\u0131l s\u00fcreyle \u00f6deme kayna\u011f\u0131nda vergilendirilmez. .<\/p>\n<p><strong>Macis Dan\u0131\u015fmanl\u0131k \u015firketi olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/danismanlik-hizmetleri-sirketlere-neler-kazandiriyor\/\">Dan\u0131\u015fmanl\u0131k hizmetleri \u015firketlere neler kazand\u0131r\u0131yor?<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Dividend h\u00fcquqi \u015f\u0259xsin \u00f6z pay\u00e7\u0131lar\u0131n\u0131n (t\u0259sis\u00e7il\u0259rinin) v\u0259 yaxud s\u0259hmdarlar\u0131n\u0131n xeyrin\u0259 xalis m\u0259nf\u0259\u0259tinin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si, h\u0259m\u00e7inin d\u0259 h\u00fcquqi \u015f\u0259xs l\u0259\u011fv edil\u0259n zaman xalis m\u0259nf\u0259\u0259ti hesab\u0131na formala\u015fan aktivl\u0259rin (\u0259mlak\u0131n) b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si, habel\u0259 paylar\u0131n (s\u0259hml\u0259rin) xalis m\u0259nf\u0259\u0259t hesab\u0131na art\u0131r\u0131lan nominal d\u0259y\u0259ri h\u00fcdudlar\u0131nda geri al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 pul v\u0259 ya dig\u0259r \u00f6d\u0259m\u0259l\u0259r \u015f\u0259klind\u0259 etdiyi \u00f6d\u0259ni\u015fdir. Xalis m\u0259nf\u0259\u0259t dedikd\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri&#8230;<\/p>","protected":false},"author":1,"featured_media":3976,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,45],"tags":[145,146],"class_list":["post-3975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes-terminler","category-qanunvericilik","tag-dividend-ndir","tag-dividenddn-vergi-tutulmasi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividend n\u0259dir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Dividend bir \u015firk\u0259tin \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259td\u0259n m\u00fc\u0259yy\u0259n hiss\u0259ni ay\u0131raraq hiss\u0259 s\u0259n\u0259di v\u0259 ya na\u011fd \u015f\u0259kild\u0259 s\u0259hmdarlar\u0131 aras\u0131nda b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259sidir.\" \/>\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.macisconsulting.az\/tr\/temettu-nedir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividend n\u0259dir? 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