7143, 6736 ve 6111 say\u0131l\u0131 yap\u0131land\u0131rma Kanunlar\u0131 ile 7256 ve 7440 Say\u0131l\u0131 yap\u0131land\u0131rma Kanunlar\u0131 aras\u0131nda, yap\u0131land\u0131rma d\u00f6nemindeki y\u00f6netici\/ortaklar\u0131n borcun do\u011fdu\u011fu d\u00f6nemdeki y\u00f6netici\/ortaklardan farkl\u0131 olmalar\u0131 hallerinde sorumluluk uygulamalar\u0131 farkl\u0131l\u0131k g\u00f6stermektedir.
\n7143, 6736 ve 6111 say\u0131l\u0131 Kanunlar kapsam\u0131nda \u015eirket y\u00f6netiminin\/ortaklar\u0131n\u0131n de\u011fi\u015fti\u011fi ve \u00f6nceki y\u00f6netim\/ortakl\u0131k d\u00f6neminde \u00f6denmesi gereken vergi bor\u00e7lar\u0131n\u0131n yeni y\u00f6netimce 7143, 6736 ve 6111 say\u0131l\u0131 kanunlar kapsam\u0131nda yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131 ancak yap\u0131land\u0131r\u0131lan tutarlar\u0131n \u00f6denmedi\u011fi bir durumda bahsi ge\u00e7en yap\u0131land\u0131rma Kanunlar\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131lan vergi ve sigorta bor\u00e7lar\u0131n\u0131n tutar\u0131, vadesi, d\u00f6nemi ve niteli\u011fi de\u011fi\u015fmekte,
\n\u2013 Eski bor\u00e7 sona ermekte, yeni bor\u00e7 do\u011fmakta
\n\u2013 Eski y\u00f6netimin\/ortaklar\u0131n sorumlulu\u011fu ortadan kalkmakta,
\n\u2013 Yenilenen bu borcun \u00f6denmemesi halinde \u00f6nce as\u0131l bor\u00e7lu \u015firkete, \u015firketten tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 durumunda da, yap\u0131land\u0131rma tarihinde ve yap\u0131land\u0131rmayla olu\u015fan yeni vade tarihlerinde as\u0131l bor\u00e7lu \u015firketin kanuni temsilcisi olanlara ve \u015firket ortaklar\u0131na y\u00f6nelinmesi gerekmektedir.* (Ankara B\u0130M, 3. VDD, E. 2019\/374 K. 2020\/397 T. 25.6.2020 tarihli karar\u0131)
\n7256 ve 7440 Say\u0131l\u0131 Kanunlar kapsam\u0131ndaki yap\u0131land\u0131rma kanunlar\u0131nda ise; \u201cKanun kapsam\u0131nda yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131 h\u00e2lde bu Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmeyen alacaklar\u0131n yap\u0131land\u0131rma \u00f6ncesi t\u00fcr\u00fc ve vadesi dikkate al\u0131narak takip i\u015flemleri ilgili mevzuat kapsam\u0131nda yap\u0131l\u0131r ve bu Kanunun yay\u0131m\u0131 tarihinden \u00f6nce ba\u015flam\u0131\u015f olan takip i\u015flemleri ge\u00e7erlili\u011fini koruyarak kald\u0131\u011f\u0131 yerden devam eder.\u201d ifadesi yer almaktad\u0131r.
\n7440 Say\u0131l\u0131 Kanun Genel Tebli\u011finde (Seri No: 1) konu ile ilgili olarak \u015fu ifadeler yer almaktad\u0131r:
\n“…
\nDolay\u0131s\u0131yla, alacaklar\u0131n Kanun h\u00fck\u00fcmlerinden yararlanmak suretiyle yap\u0131land\u0131r\u0131lmas\u0131 bu alacaklar\u0131n niteli\u011fini de\u011fi\u015ftirmedi\u011finden, Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmeyen alacaklar\u0131n yap\u0131land\u0131rma \u00f6ncesi t\u00fcr\u00fc ve vadesi dikkate al\u0131narak, daha \u00f6nce yap\u0131lan takip i\u015flemleri yenilenmeksizin, bu i\u015flemlere kald\u0131\u011f\u0131 yerden devam edilecektir.
\nDi\u011fer taraftan, alaca\u011f\u0131n \u00f6denmesinden sorumlu olan di\u011fer ki\u015filer (213 ve 6183 say\u0131l\u0131 Kanunlar ile di\u011fer kanunlarda yer alan sorumluluk d\u00fczenlemeleri nedeniyle miras\u00e7\u0131lar, kefiller, \u015firket ortaklar\u0131 ve kanuni temsilciler gibi amme bor\u00e7lusu say\u0131lan ki\u015filer) hakk\u0131nda yap\u0131lan takip i\u015flemlerine de Kanunun 9 uncu maddesinin sekizinci f\u0131kras\u0131 uyar\u0131nca kald\u0131\u011f\u0131 yerden devam edilmesi gerekmektedir.\u201d
\n7440 say\u0131l\u0131 Yap\u0131land\u0131rma Kanunu metni ve Tebli\u011finden anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, 7143, 6736 ve 6111 say\u0131l\u0131 kanunlar\u0131n aksine, 7440 ve 7256 say\u0131l\u0131 kanunlar kapsam\u0131nda yap\u0131land\u0131r\u0131lan vergi ve sigorta bor\u00e7lar\u0131n\u0131n \u00f6denmemesi halinde eski y\u00f6netici ve ortaklar\u0131n borca ili\u015fkin sorumluluklar\u0131n\u0131n de\u011fi\u015fmeyecektir.<\/p>","protected":false},"excerpt":{"rendered":"
7143, 6736 ve 6111 say\u0131l\u0131 yap\u0131land\u0131rma Kanunlar\u0131 ile 7256 ve 7440 Say\u0131l\u0131 yap\u0131land\u0131rma Kanunlar\u0131 aras\u0131nda, yap\u0131land\u0131rma d\u00f6nemindeki y\u00f6netici\/ortaklar\u0131n borcun do\u011fdu\u011fu d\u00f6nemdeki y\u00f6netici\/ortaklardan farkl\u0131 olmalar\u0131 hallerinde sorumluluk uygulamalar\u0131 farkl\u0131l\u0131k g\u00f6stermektedir. 7143, 6736 ve 6111 say\u0131l\u0131 Kanunlar kapsam\u0131nda \u015eirket y\u00f6netiminin\/ortaklar\u0131n\u0131n de\u011fi\u015fti\u011fi ve \u00f6nceki y\u00f6netim\/ortakl\u0131k d\u00f6neminde \u00f6denmesi gereken vergi bor\u00e7lar\u0131n\u0131n yeni y\u00f6netimce 7143, 6736 ve 6111 say\u0131l\u0131 kanunlar […]<\/p>\n","protected":false},"author":2,"featured_media":1065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-1064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1064"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1064\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1065"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}