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mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal"><strong>İflasın Ertelenmesi, Şüpheli Alacaklar ve Vergisel Sonuçlar</strong>ı</p> <p class="MsoNormal">İflasın ertelenmesi sermaye şirketleri ve kooperatifleri ilgilendiren bir hukuk alanadır. Bu konu 6102 sayılı Türk Ticaret Kanunu’nda(Yeni TTK)<span style="mso-spacerun:yes"> </span>ve 2004 sayılı İİK (İcra ve İflas Kanunu) da düzenlenmiştir.</p> <p class="MsoNormal">İflasın ertelenmesinin 2 önemli koşulu vardır;</p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l2 level1 lfo1"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">1-<span style="font:7.0pt "Times New Roman""> </span></span></span>Borca batıklık(İflas hali),</p> <p class="MsoListParagraphCxSpLast" style="text-indent:-18.0pt;mso-list:l2 level1 lfo1"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">2-<span style="font:7.0pt "Times New Roman""> </span></span></span>İyileştirme projesinin ciddi, somut kaynaklara dayanıyor olmasıdır.</p> <p class="MsoNormal" style="margin-left:18.0pt"><strong>BORCA BATIKLIK VEYA İFLAS HALİ</strong></p> <p class="MsoNormal" style="margin-left:18.0pt">Borca batıklık veya iflas hali 6102 sayılı TTK’nın 376/3. Maddesinde düzenlenmiştir. Buna göre;</p> <p class="MsoNormal" style="margin-left:18.0pt">Şirketin borca batık durumda bulunduğu şüphesi varsa, yönetim kurulu şirket mevcutlarının (aktiflerin) <span style="mso-spacerun:yes"> </span>hem şirketin devamlılığı göz önünde bulundurularak, hem de rayiç değerlere göre ara bilançolarının çıkartır.</p> <p class="MsoNormal" style="margin-left:18.0pt">Bu bilançolara göre şirket aktifleri ((mevcutlar) borçları karşılamaya yetmiyorsa yönetim kurulu yetkili asliye ticaret mahkemesinden şirketin iflasını ister.</p> <p class="MsoNormal" style="margin-left:18.0pt"><strong>Bu tanıma göre iflas eden sermaye şirketinin iflasını istememek İİK’ya göre suçtur ve 3 aya kadar hapis cezası ile karşılanmaktadır.</strong></p> <p class="MsoNormal" style="margin-left:18.0pt">İflasın Ertelenmesi</p> <p class="MsoNormal" style="margin-left:18.0pt">TTK 376/3. Maddeye göre iflas halinde bulunan firmanın iflasının ertelenmesi istenebilir. İflasın ertelenmesi ciddi, somut ve inandırıcı bir iyileştirme projesi ile mümkündür.</p> <p class="MsoNormal" style="margin-left:18.0pt">Ciddi ve inandırıcı bir iyileştirme projesi; yeni sermaye artırımı, gerçek ve nesnel kaynaklara dayanan önlemleri içermesi gerekir.</p> <p class="MsoNormal" style="margin-left:18.0pt"><span style="mso-spacerun:yes"> </span>İflasın ertelenmesinde TTK 377 maddenin yollaması ile İİK 179 ila 179b uygulanır.</p> <p class="MsoNormal" style="margin-left:18.0pt">İflasın ertelenmesi tedbir kararı ve kayyum tayini ile başlar ve iflasın ertelenmesi kararı ile devam eder.<span style="mso-spacerun:yes"> </span>Süre 1 artı 4 yıldır.</p> <p class="MsoNormal" style="margin-left:18.0pt"><b style="mso-bidi-font-weight: normal">Alacaklıların Durumu, Şüpheli Alacak</b></p> <p class="MsoNormal" style="margin-left:18.0pt">İflasın ertelenmesinde, mahkemenin kayyum tayini ve tedbir kararından itibaren şirkete karşı amme alacakları da dahil hiçbir takip yapılamaz, mevcut takipler durur.</p> <p class="MsoNormal" style="margin-left:18.0pt"><span style="mso-spacerun:yes"> </span>Bu durumda alacaklıların alacakları ne olacaktır? Alacaklılar alacaklarını karşılık ayırıp şüpheli alacaklara atabilecekler midir?</p> <p class="MsoNormal" style="margin-left:18.0pt"><strong>Şüpheli Alacak Nasıl Oluşur?</strong></p> <p class="MsoNormal" style="margin-left:18.0pt">213 sayılı Vergi Usul Kanunu’nun 323. Maddesine göre alacağın şüpheli hale gelmesi için:</p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l0 level1 lfo2"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">1-<span style="font:7.0pt "Times New Roman""> </span></span></span>Dava veya icra sürecinin başlatılmış olması,</p> <p class="MsoListParagraphCxSpLast" style="text-indent:-18.0pt;mso-list:l0 level1 lfo2"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">2-<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="mso-spacerun:yes"> </span>Takip ve dava masrafına değmeyecek alacaklar için; protesto çekilmesi veya bir defadan fazla yazı yazılması..</p> <p class="MsoNormal" style="margin-left:18.0pt">İflasın ertelenmesi davasında verilen tedbir kararından önce başlayan icra takipleri için sorun yok, bunlar takip başlatıldığı için artık şüpheli alacak durumundadırlar. Sorun tedbir kararından sonrası için mevcuttur.</p> <p class="MsoNormal" style="margin-left:18.0pt">Tedbir kararından sonra icra takibi yapılamayacağına göre şirket alacaklılarının alacakları şüpheli alacak sayılabilir mi?</p> <p class="MsoNormal" style="margin-left:18.0pt"><strong>İflasın ertelenmesinin iki sonucu olabilir;</strong></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l1 level1 lfo3"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">1-<span style="font:7.0pt "Times New Roman""> </span></span></span>Firma iyileştirme projesine uygun gelişmeler ve uygulamalar sonucunda düze çıkar ve karar kaldırılır,</p> <p class="MsoListParagraphCxSpLast" style="text-indent:-18.0pt;mso-list:l1 level1 lfo3"><span style="mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin"><span style="mso-list:Ignore">2-<span style="font:7.0pt "Times New Roman""> </span></span></span>Firmada hiçbir iyileşme olmaz ve mahkeme firmanın iflasına karar verir..</p> <p class="MsoNormal" style="margin-left:18.0pt">2. halde şirket alacağı ya tam olarak tahsil edilemeyecektir, yada hiç tahsil edilemeyecektir. Bu durumda iflasın ertelenmesi sürecinin başından itibaren şirket alacaklılarının alacakları şüpheli durumdadır.</p> <p class="MsoNormal" style="margin-left:18.0pt">Bu konuda gelir idaresi görüşünü özelge olarak bildirmiştir.</p> <p class="MsoNormal" style="margin-left:18.0pt">Alacağın şüpheli olması İİK 179b ye göre icra takibi yapılamaması nedeni ile mevcuttur. Bu durumda bizim görüşümüz tedbir kararından <b style="mso-bidi-font-weight:normal">itibaren şüpheli</b> <b style="mso-bidi-font-weight:normal">alacak karşılığı ayrılması mümkündür.</b><span style="mso-spacerun:yes"> </span>Bazı yazarlara göre ise iflasın ertelenmesi kararından sonra şüpheli alacak karşılığı ayrılabilir.(Mehmet Kalkınoğlu, Yaklaşım Dergisi, sayı 244<b style="mso-bidi-font-weight:normal">)</b></p> <p class="MsoNormal" style="margin-left:18.0pt"><b style="mso-bidi-font-weight: normal">Alacaklılar için önemli hususlar</b></p> <p class="MsoNormal" style="margin-left:18.0pt">Alacaklılar, şirketin iyileştirme projesine itibar etmiyorlarsa davaya müdahil olarak katılıp itirazlarını ileri sürebilirler.. Davanın, İflasın ertelenmesi sürecinin başından itibaren karara kadar ve uzatmalarda yapılacak duruşmalarda takip edilmesi mümkündür.</p> <p class="MsoNormal" style="margin-left:18.0pt"><b style="mso-bidi-font-weight: normal">Zamanaşımı</b></p> <p class="MsoNormal" style="margin-left:18.0pt">İflasın ertelenmesi süresince her türlü zamanaşımı durmaktadır. Sürelerin alacaklılar tarafından takibi gerekir.<br /> <br /> Rahmi Ofluoğlu</p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal" style="margin-left:18.0pt"></p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal" style="margin-left:18.0pt"> </p> <p class="MsoNormal"><span class="ver2"><span style="mso-spacerun:yes"> </span></span></p> <p class="MsoNormal"> </p>