{"id":3948,"date":"2022-01-19T10:30:00","date_gmt":"2022-01-19T07:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3948"},"modified":"2022-10-17T10:14:54","modified_gmt":"2022-10-17T07:14:54","slug":"anonim-ve-limited-sirketler-nasil-kapatilir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/","title":{"rendered":"Anonim ve Limited \u015eirketler Nas\u0131l Kapat\u0131l\u0131r?"},"content":{"rendered":"\n<p>Anonim ve limited \u015firketler fark etmeksizin bir \u015firketiniz varsa ve finansal s\u0131k\u0131nt\u0131lar ya\u015f\u0131yorsan\u0131z, \u015firketinizi kapatman\u0131z alabilece\u011finiz en do\u011fru karar olabilir. Bu zor karar\u0131 verdikten sonra \u015firketinizi kapatmadan \u00f6nce bu konuyla ilgili \u00f6ncelikle bir ara\u015ft\u0131rma yapman\u0131z gerekir. Peki, anonim ve limited \u015firketler nas\u0131l kapat\u0131l\u0131r? Tasfiyeli ve tasfiyesiz \u015firket kapatma nedir?&nbsp;<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1642070076704\" class=\"rank-math-list-item\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Tasfiye_Nedir\" >Tasfiye Nedir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Tasfiyeli_Sirket_Kapatma\" >Tasfiyeli \u015eirket Kapatma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Tasfiyesiz_Sirket_Kapatma\" >Tasfiyesiz \u015eirket Kapatma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Tasfiye_Kararindan_Vazgecilebilir_mi\" >Tasfiye Karar\u0131ndan Vazge\u00e7ilebilir mi?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Tescil_Islemi_icin_Gerekli_Belgeler\" >Tescil \u0130\u015flemi i\u00e7in Gerekli Belgeler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketler-nasil-kapatilir\/#Mukellef_ile_Tum_Sirket_Faaliyetlerinizi_Kolayca_Yonetin\" >M\u00fckellef ile T\u00fcm \u015eirket Faaliyetlerinizi Kolayca Y\u00f6netin!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tasfiye_Nedir\"><\/span><strong>Tasfiye Nedir?\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>Herhangi bir nedenden \u00f6t\u00fcr\u00fc bir anonim ya da limited \u015firket kapan\u0131\u015f\u0131 ger\u00e7ekle\u015fmesine ve bu \u015firket hesaplar\u0131n\u0131n kapat\u0131lmas\u0131na \u2018tasfiye\u2019 denir. Tasfiye halindeki \u015firket, pay sahipleriyle olan ili\u015fkileri de d\u00e2hil olmak \u00fczere sonuna kadar t\u00fczel ki\u015fili\u011fini korur. Ayr\u0131ca bu \u015firket ticaret unvan\u0131n\u0131 &#8220;tasfiye halinde&#8221; ibaresi eklenmi\u015f olarak kullan\u0131r. Bu halde \u015firketin t\u00fcm yetkileri ve gayesi tasfiye amac\u0131yla s\u0131n\u0131rl\u0131d\u0131r. Tasfiye halindeki \u015firketin temsili ve idaresi tasfiye memurlar\u0131 taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiyeli_Sirket_Kapatma\"><\/span><strong>Tasfiyeli \u015eirket Kapatma<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kapan\u0131\u015f i\u015flemleri en kolay yap\u0131lan i\u015fletme t\u00fcr\u00fc \u015fah\u0131s i\u015fletmeleridir. <a aria-label=\"Limited ve anonim \u015firket (opens in a new tab)\" href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketlerinin-kurulus-asamalari\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">Anonim ve limited \u015fi<\/a><a href=\"https:\/\/mukellef.co\/blog\/anonim-ve-limited-sirketlerinin-kurulus-asamalari\/\" target=\"_blank\" aria-label=\"rketlerin (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">rketlerin<\/a> kapan\u0131\u015f\u0131, kanun ve \u015firket ana s\u00f6zle\u015fmesinde yaz\u0131l\u0131 hallerin yerine getirilmesi veya ortaklar kurulu karar\u0131 ile ger\u00e7ekle\u015fir. \u015eirketini kapatacak ki\u015filerin, ticaret sicil m\u00fcd\u00fcrl\u00fckleri ve vergi dairelerine bildirimde bulunmas\u0131 gerekir. Yap\u0131lmas\u0131 gereken di\u011fer i\u015flemler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eirket kapatma i\u015flemlerinde Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ticareti i\u015fi b\u0131rakma, tasfiye edilme ya da feshedilme belgesi \u015feklinde ibraz edilir.<\/li><li>Tasfiyenin ticaret siciline tescil ettirildi\u011fi tarih, \u015firket tasfiyesinin ba\u015flang\u0131\u00e7 tarihi olarak kabul edilir.<\/li><li>Ticaret siciline yap\u0131lan bildirimde t\u00fcm alacaklar\u0131n isim ve bilgilerinin yaz\u0131l\u0131 oldu\u011fu mal beyan\u0131 bilgileri de sicil m\u00fcd\u00fcrl\u00fcklerine iletilmelidir.<\/li><li>T\u00fcm bu bildirimlerin onaylanmas\u0131 ile beraber \u015firketin tasfiye iste\u011fi Ticaret Sicil Gazetesi\u2019nde yay\u0131nlan\u0131r.<\/li><li>Ticaret Sicil Gazetesi\u2019nde yay\u0131nlanan tasfiye iste\u011fi ile birlikte \u015firket sahibi ki\u015filer en az 6 ayl\u0131k s\u00fcre ile i\u015flemlerine devam eder.<\/li><li>\u015eirket tasfiye sonu\u00e7lan\u0131ncaya kadar yaln\u0131zca tasfiye amac\u0131yla varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiyesiz_Sirket_Kapatma\"><\/span><strong>Tasfiyesiz \u015eirket Kapatma<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Anonim ve limited \u015firketlerinin kapan\u0131\u015f\u0131n\u0131 yapman\u0131n bir di\u011fer y\u00f6ntemi ise tasfiyesiz \u015firket kapatmad\u0131r. Tasfiyesiz \u015firket kapatma kararlar\u0131 mahkeme taraf\u0131ndan hakl\u0131 bir gerek\u00e7e olmas\u0131 durumunda al\u0131n\u0131r. Tasfiyesiz \u015firket kapatma i\u015fleminde hakl\u0131 gerek\u00e7e say\u0131lacak durumlar \u015funlard\u0131r;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eirketlerin ortaklar\u0131 aras\u0131nda baz\u0131 anla\u015fmazl\u0131klar olmas\u0131,&nbsp;<\/li><li>\u015eirket bor\u00e7lar\u0131n\u0131n \u00f6denmeyecek d\u00fczeyde olmas\u0131<\/li><li>\u015eirketin faaliyetini devam ettirebilecek mali kaynaklara sahip olmamas\u0131.&nbsp;<\/li><\/ul>\n\n\n\n<p>Mahkemeden tasfiyesiz \u015firket kapatma talebinde bulunabilmek i\u00e7in ortaklar\u0131n herhangi bir kusurunun olmamas\u0131 \u015fartt\u0131r. Hakl\u0131 bir neden olmas\u0131 ve ortaklar\u0131n herhangi bir kabahatinin olmamas\u0131 halinde ticaret mahkemeleri ba\u015fvuru \u00fczerine \u015firketin kapat\u0131lmas\u0131na karar verir. Tasfiyesiz \u015firket kapatma s\u00fcreci en az 1 y\u0131l s\u00fcrmektedir. \u015eirketlerin bor\u00e7lar\u0131n\u0131 \u00f6deyememesi gibi durumlarda bu s\u00fcre uzayabilir. Ayr\u0131ca, tasfiyesiz \u015firket kapatma i\u015flemlerinde tasfiyenin ba\u015flang\u0131c\u0131 ilgili mahkemenin iflas karar\u0131na g\u00f6re belirlenir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_Kararindan_Vazgecilebilir_mi\"><\/span><strong>Tasfiye Karar\u0131ndan Vazge\u00e7ilebilir mi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tasfiye karar\u0131ndan vazge\u00e7mek i\u00e7in \u00f6ncelikle <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf\" target=\"_blank\" aria-label=\"6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019ndaki  (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019ndaki <\/a>maddeler g\u00f6zden ge\u00e7irilmelidir. \u201cTasfiyeden d\u00f6n\u00fclmesi\u201d ba\u015fl\u0131kl\u0131 548. maddesinde bu kanun \u015fu \u015fekilde d\u00fczenlenmi\u015ftir:&nbsp;<\/p>\n\n\n\n<p>\u201c Anonim ve limited \u015firketlerin s\u00fcresinin dolmas\u0131yla veya genel kurul karar\u0131yla sona ermi\u015f ise, pay sahipleri aras\u0131nda \u015firket malvarl\u0131\u011f\u0131n\u0131n da\u011f\u0131t\u0131m\u0131na ba\u015flan\u0131lm\u0131\u015f olmad\u0131k\u00e7a genel kurul \u015firketin devam etmesini kararla\u015ft\u0131rabilir. Devam karar\u0131n\u0131n sermayenin en az y\u00fczde altm\u0131\u015f\u0131n\u0131n oyu ile al\u0131nmas\u0131 gerekir. Esas s\u00f6zle\u015fme ile bu nisap a\u011f\u0131rla\u015ft\u0131r\u0131labilir ve ba\u015fkaca \u00f6nlemler \u00f6ng\u00f6r\u00fclebilir. Tasfiyeden d\u00f6n\u00fclmesine ili\u015fkin genel kurul karar\u0131n\u0131 tasfiye memuru tescil ve ilan ettirir.\u2019\u2019&nbsp;<\/p>\n\n\n\n<p>\u00d6zetle; Anonim ve limited \u015firketlerin s\u00fcresinin dolmas\u0131 veya genel kurulda al\u0131nan karar ile tasfiyeden vazge\u00e7ilebilir. Ayr\u0131ca tasfiyeden vazge\u00e7mek i\u00e7in al\u0131nan genel kurul karar\u0131n\u0131n tescil edilmesi gerekir. Bu tescil i\u015flemi i\u00e7in&nbsp; Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvuru yap\u0131lmas\u0131 gerekir. Yap\u0131lan bu ba\u015fvuru i\u00e7in baz\u0131 belgeler ibraz edilmelidir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tescil_Islemi_icin_Gerekli_Belgeler\"><\/span><strong>Tescil \u0130\u015flemi i\u00e7in Gerekli Belgeler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yaz\u0131lm\u0131\u015f dilek\u00e7e,<\/li><li>Tasfiyeden vazge\u00e7ildi\u011fine dair genel kurul karar\u0131n\u0131n noter onayl\u0131 bir \u00f6rne\u011fi,<\/li><li>Haz\u0131r bulunanlar listesi (Hazirun cetveli),<\/li><li>\u015eirketin malvarl\u0131\u011f\u0131n\u0131n pay sahipleri aras\u0131nda hen\u00fcz da\u011f\u0131t\u0131lmaya ba\u015flanmad\u0131\u011f\u0131na dair tasfiye memurlar\u0131 taraf\u0131ndan haz\u0131rlanm\u0131\u015f bir rapor.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Tum_Sirket_Faaliyetlerinizi_Kolayca_Yonetin\"><\/span><strong>M\u00fckellef ile T\u00fcm \u015eirket Faaliyetlerinizi Kolayca Y\u00f6netin!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Anonim ve limited \u015firketleriniz var ve \u015firketinizi kapatmaya karar verdiniz, ancak ne yapaca\u011f\u0131n\u0131za bir t\u00fcrl\u00fc karar veremiyor musunuz? Bu konuda M\u00fckellef\u2019ten profesyonel destek alabilirsiniz. \u015eirketinizin kurulu\u015f s\u00fcrecinde ve kurulu\u015f sonras\u0131nda ihtiya\u00e7 duyabilece\u011finiz t\u00fcm s\u00fcre\u00e7lerde M\u00fckellef\u2019i tercih edebilirsiniz. Online \u00f6n muhasebe program\u0131, e-Fatura, e-Serbest Meslek Makbuzu ve M\u00fckellef\u2019in sundu\u011fu di\u011fer hizmetlerden yararlanabilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in <a href=\"https:\/\/mukellef.co\/kurumsal\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u0131klay\u0131n\u0131z.\u00a0<\/a><\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-957d01af-07fb-44eb-8c33-45a4aa72ad6e\">\n\t\t<span class=\"hs-cta-node hs-cta-957d01af-07fb-44eb-8c33-45a4aa72ad6e\" id=\"957d01af-07fb-44eb-8c33-45a4aa72ad6e\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/957d01af-07fb-44eb-8c33-45a4aa72ad6e\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-957d01af-07fb-44eb-8c33-45a4aa72ad6e\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/957d01af-07fb-44eb-8c33-45a4aa72ad6e.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '957d01af-07fb-44eb-8c33-45a4aa72ad6e', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Anonim ve limited \u015firketler fark etmeksizin bir \u015firketiniz varsa ve finansal s\u0131k\u0131nt\u0131lar ya\u015f\u0131yorsan\u0131z, \u015firketinizi kapatman\u0131z alabilece\u011finiz en do\u011fru karar olabilir. Bu zor karar\u0131 verdikten sonra \u015firketinizi kapatmadan \u00f6nce bu konuyla ilgili \u00f6ncelikle bir ara\u015ft\u0131rma yapman\u0131z gerekir. Peki, anonim ve limited \u015firketler nas\u0131l kapat\u0131l\u0131r? Tasfiyeli ve tasfiyesiz \u015firket kapatma nedir?&nbsp; Tasfiyeli \u015eirket Kapatma Kapan\u0131\u015f i\u015flemleri en &#8230;<\/p>\n","protected":false},"author":29,"featured_media":4632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[66],"tags":[],"class_list":["post-3948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-kurulusu"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=3948"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3948\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4632"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}