{"id":1177,"date":"2026-03-18T15:42:23","date_gmt":"2026-03-18T12:42:23","guid":{"rendered":"https:\/\/www.yusuftur.com.tr\/?p=1177"},"modified":"2026-03-18T15:42:23","modified_gmt":"2026-03-18T12:42:23","slug":"bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-kararda-degisiklik-yapilmasina-iliskin-karar-karar-sayisi-11066","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-kararda-degisiklik-yapilmasina-iliskin-karar-karar-sayisi-11066\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar (Karar Say\u0131s\u0131: 11066)"},"content":{"rendered":"
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17.03.2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan \u201c11066 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u201d (Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar) ile, 01.01.2026 tarihinden ge\u00e7erli olmak \u00fczere, ba\u011f\u0131ms\u0131z denetime tabi olma e\u015fiklerinde de\u011fi\u015fikli\u011fe gidilerek T\u00fcrk Ticaret Kanunu gere\u011fince ba\u011f\u0131ms\u0131z denetime tabi tutulmas\u0131 gereken \u015firketlerin belirlenmesinde kullan\u0131lan \u201ce\u015fik de\u011ferler\u201d yeniden belirlenmi\u015ftir.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Karar Say\u0131s\u0131:<\/strong> 11066<\/p>\n

Ekli \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 397 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n

16 Mart 2026<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 \u015e\u0130RKETLER\u0130N BEL\u0130RLENMES\u0130NE DA\u0130R KARARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N KARAR<\/strong><\/p>\n

MADDE 1<\/strong>– 29\/11\/2022 tarihli ve 6434 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar\u0131n 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin (3) numaral\u0131 alt bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c3) (1) ve (2) numaral\u0131 alt bentlerde belirtilenler kapsam\u0131nda olmayan \u015firketler i\u00e7in e\u015fik de\u011ferler:<\/p>\n

i)    Aktif toplam\u0131 500 milyon T\u00fcrk Liras\u0131.<\/p>\n

ii)    Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 1 milyar T\u00fcrk Liras\u0131.<\/p>\n

iii)    \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi.\u201d<\/p>\n

MADDE 2<\/strong>– Ayn\u0131 Karara ekli (I) say\u0131l\u0131 listenin 9 uncu s\u0131ras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c9) 8\/6\/1984 tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren kamu iktisadi te\u015febb\u00fcsleri (K\u00ceT\u2019ler) ve ba\u011fl\u0131 ortakl\u0131klar\u0131 ile 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanununun Ek 1 inci maddesi kapsam\u0131nda yurt i\u00e7inde kurulan ve sermayesinin %50\u2019sinden fazlas\u0131na do\u011frudan veya dolayl\u0131 olarak K\u0130TTerin sahip oldu\u011fu \u015firketler.\u201d<\/p>\n

MADDE 3-<\/strong> Bu Karar, \u015firketlerin 1\/1\/2026 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde denetime tabi olma durumlar\u0131n\u0131n belirlenmesinde esas al\u0131nmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 4<\/strong>– Bu Karar h\u00fck\u00fcmlerini Cumhurba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

17.03.2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan \u201c11066 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u201d (Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar) ile, 01.01.2026 tarihinden ge\u00e7erli olmak \u00fczere, ba\u011f\u0131ms\u0131z denetime tabi olma e\u015fiklerinde de\u011fi\u015fikli\u011fe gidilerek T\u00fcrk Ticaret Kanunu gere\u011fince ba\u011f\u0131ms\u0131z denetime tabi tutulmas\u0131 gereken \u015firketlerin belirlenmesinde kullan\u0131lan \u201ce\u015fik de\u011ferler\u201d yeniden belirlenmi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":1178,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,5],"tags":[243,242,244],"class_list":["post-1177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-muhasebe","tag-bagimsiz","tag-denetim","tag-kgk"],"views":1,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1177"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1177\/revisions"}],"predecessor-version":[{"id":1179,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/1177\/revisions\/1179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/1178"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=1177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=1177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}